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    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-376": {
   "value": "287236000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-377": {
   "value": "238918000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-378": {
   "value": "-43048000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-379": {
   "value": "10878000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-380": {
   "value": "-19295000",
   "decimals": -3,
   "dimensions": {
    "concept": "pharmamarsa:CobrosYPagosPorInstrumentosDePatrimonio",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-381": {
   "value": "7049000",
   "decimals": -3,
   "dimensions": {
    "concept": "pharmamarsa:CobrosYPagosPorInstrumentosDePatrimonio",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-382": {
   "value": "37901000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-383": {
   "value": "50178000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-384": {
   "value": "18606000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromIssuingOtherEquityInstruments",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-385": {
   "value": "57227000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromIssuingOtherEquityInstruments",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-386": {
   "value": "-1153000",
   "decimals": -3,
   "dimensions": {
    "concept": "pharmamarsa:CobrosYPagosPorInstrumentosDePasivoFinanciero",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-387": {
   "value": "-8658000",
   "decimals": -3,
   "dimensions": {
    "concept": "pharmamarsa:CobrosYPagosPorInstrumentosDePasivoFinanciero",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-388": {
   "value": "6391000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-389": {
   "value": "1543000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-390": {
   "value": "7544000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-391": {
   "value": "10201000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-392": {
   "value": "11689000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-393": {
   "value": "11761000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-394": {
   "value": "-32137000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-395": {
   "value": "-13370000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-396": {
   "value": "-1158000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-397": {
   "value": "636000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-398": {
   "value": "-89789000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-399": {
   "value": "36465000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-400": {
   "value": "149813000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-02T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-401": {
   "value": "113348000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2022-01-02T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-402": {
   "value": "60024000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-403": {
   "value": "149813000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-451": {
   "value": "Pharma Mar, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "Pharma Mar, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Pharma Mar, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "S.A.",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-1": {
   "value": "1.<span class=\"ls0\"> <span class=\"_ _5\"> </span>INF<span class=\"_ _0\"></span>ORM<span class=\"_ _0\"></span>AC<span class=\"_ _0\"></span>I\u00d3<span class=\"_ _0\"></span>N G<span class=\"_ _0\"></span>EN<span class=\"_ _0\"></span>ER<span class=\"_ _0\"></span>AL<span class=\"_ _0\"></span> </span>Pharma <span class=\"_ _6\"> </span>Mar, <span class=\"_ _6\"> </span>S.A. <span class=\"_ _6\"> </span>es <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>sociedad <span class=\"_ _6\"> </span>resultante <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>fusi\u00f3n <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>absorci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Pharma <span class=\"_ _6\"> </span>Mar, <span class=\"_ _6\"> </span>S.A. <span class=\"_ _6\"> </span>(sociedad absorbente) y Zeltia, S.A. (como sociedad absorb<span class=\"_ _3\"></span>ida). Pharma Mar, S.A., sociedad dom<span class=\"_ _3\"></span>inante del Grupo, (en adelante <span class=\"_ _7\"></span><span class=\"ff6\">\u201c</span>Pharma <span class=\"_ _7\"></span>Mar<span class=\"ff6\">\u201d <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>\u201c</span>la <span class=\"_ _3\"></span><span class=\"ff6\">Sociedad\u201d)<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onstituy\u00f3 <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span></span>Espa\u00f1a <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>30 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>abril <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>198<span class=\"_ _3\"></span>6, <span class=\"_ _3\"></span>por <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>de tiempo <span class=\"_ _0\"></span>indefinido. Su <span class=\"_ _0\"></span>domicilio <span class=\"_ _0\"></span>social <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _0\"></span>en Colmenar V<span class=\"_ _0\"></span>iejo <span class=\"_ _0\"></span>(Madrid) Avenida <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>Reyes, <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>(Pol. <span class=\"_ _0\"></span>Industrial La Mina <span class=\"ff6\">\u2013</span> norte)<span class=\"_ _1e\"> </span>.<span class=\"_ _3\"></span> Pharma <span class=\"_ _6\"> </span><span class=\"ls9\">Mar</span> <span class=\"_ _8\"></span>tiene <span class=\"_ _8\"></span>como <span class=\"_ _6\"> </span>actividad <span class=\"_ _8\"> </span>princi<span class=\"_ _3\"></span>pal <span class=\"_ _6\"> </span>la <span class=\"_ _8\"></span>investigaci\u00f3n, <span class=\"_ _6\"> </span>desarrollo, <span class=\"_ _8\"> </span>produc<span class=\"_ _3\"></span>ci\u00f3n <span class=\"_ _8\"></span>y <span class=\"_ _6\"> </span>comercializaci\u00f3n <span class=\"_ _8\"> </span>de productos <span class=\"_ _9\"> </span>bioactivos <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>origen <span class=\"_ _9\"> </span>marino, <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>su <span class=\"_ _9\"> </span>aplicaci\u00f3n <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>on<span class=\"_ _0\"></span>colog\u00eda, <span class=\"_ _9\"> </span>as\u00ed <span class=\"_ _9\"> </span>como <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>gesti\u00f3n, <span class=\"_ _9\"> </span>apoyo <span class=\"_ _9\"> </span>y<span class=\"_ _0\"></span> promoci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>sociedades <span class=\"_ _a\"></span>partic<span class=\"_ _3\"></span>ipadas <span class=\"_ _a\"></span>dentro <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>\u00e1rea <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>diagn\u00f3st<span class=\"_ _3\"></span>ico <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>RNA <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>interferencia, <span class=\"_ _a\"></span>as\u00ed como <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>participadas <span class=\"_ _7\"></span>cuyo <span class=\"_ _3\"></span>objeto <span class=\"_ _7\"></span>es <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>comerc<span class=\"_ _3\"></span>ializaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>productos <span class=\"_ _3\"></span>pa<span class=\"_ _3\"></span>ra <span class=\"_ _3\"></span>oncolog\u00eda <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>Eur<span class=\"_ _3\"></span>opa. <span class=\"_ _7\"></span>En 2020 cre\u00f3 una nuev<span class=\"_ _3\"></span>a unidad de neg<span class=\"_ _3\"></span>ocio en Virolog\u00eda.<span class=\"_ _1e\"> </span>El C<span class=\"_ _3\"></span>onsejo <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Administraci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>Pharma <span class=\"_ _7\"></span>Mar <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>27 <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>septiembre <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>2022, <span class=\"_ _3\"></span>aco<span class=\"_ _3\"></span>rd\u00f3 <span class=\"_ _3\"></span>cesar <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>actividad <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>el<span class=\"_ _3\"></span> \u00e1rea <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diagn\u00f3stico., desarrollada por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>trav\u00e9s de <span class=\"_ _b\"></span>su filial <span class=\"_ _b\"></span>participada al <span class=\"_ _b\"></span>100<span class=\"_ _3\"></span>%, Gen\u00f3mica, S<span class=\"_ _0\"></span>.A.U., e <span class=\"_ _b\"></span>iniciar <span class=\"_ _0\"></span>los <span class=\"_ _b\"></span>tr\u00e1mites <span class=\"_ _0\"></span>correspond<span class=\"_ _3\"></span>ientes <span class=\"_ _b\"></span>para l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>diso<span class=\"_ _3\"></span>luci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>liquidaci\u00f3n<span class=\"_ _7\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la mi<span class=\"_ _0\"></span>sma. A <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>dici<span class=\"_ _3\"></span>embre <span class=\"_ _b\"></span>de 2023<span class=\"lsa\">, </span>Gen\u00f3mica <span class=\"_ _0\"></span>hab\u00eda <span class=\"_ _0\"></span>cesado <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>oda su <span class=\"_ _b\"></span>actividad si <span class=\"_ _b\"></span>bien, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>fi<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>de atender <span class=\"_ _b\"></span>los compromisos <span class=\"_ _b\"></span>anteriores<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ontra\u00eddos con clientes, dura<span class=\"_ _3\"></span>nte el primer<span class=\"_ _3\"></span> trimestre del <span class=\"_ _3\"></span>a\u00f1o mantuvo ac<span class=\"_ _3\"></span>tiva la producc<span class=\"_ _3\"></span>i\u00f3n y venta.<span class=\"_ _3\"></span> Las acciones de Pharma Mar, S.A. est\u00e1n admitidas<span class=\"_ _3\"></span> a cotizaci\u00f3n en las bolsas de Madrid, Barcelona, Bilbao y Valencia e incorporadas <span class=\"_ _3\"></span>en el Sistema <span class=\"_ _3\"></span>de Interconexi\u00f3<span class=\"_ _3\"></span>n Burs\u00e1til Espa\u00f1o<span class=\"_ _3\"></span>l (Mercado Contin<span class=\"_ _3\"></span>uo).<span class=\"_ _3\"></span>  Los pro<span class=\"_ _3\"></span>ductos <span class=\"_ _3\"></span>desarr<span class=\"_ _3\"></span>ollados <span class=\"_ _3\"></span>por <span class=\"_ _7\"></span>Pharma <span class=\"_ _3\"></span>M<span class=\"_ _3\"></span>ar <span class=\"_ _3\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>23 <span class=\"_ _7\"></span>est\u00e1n <span class=\"_ _3\"></span>siendo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>comercializados o han recibido autorizac<span class=\"_ _3\"></span>i\u00f3n para ello p<span class=\"_ _3\"></span>or parte de las a<span class=\"_ _3\"></span>utoridades regulatorias s<span class=\"_ _3\"></span>on los siguientes:<span class=\"_ _7\"></span> Yon<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lis<span class=\"_ _0\"></span> (<span class=\"_ _b\"></span>trabe<span class=\"_ _b\"></span>ctedi<span class=\"_ _b\"></span>na)<span class=\"_ _0\"></span> El <span class=\"_ _c\"> </span>20 <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>septiembre <span class=\"_ _c\"> </span>2<span class=\"_ _3\"></span>007, <span class=\"_ _d\"> </span>Pharma <span class=\"_ _c\"> </span>Mar <span class=\"_ _c\"> </span>reci<span class=\"_ _3\"></span>bi\u00f3 <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>autorizaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>Comisi\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _c\"> </span>Europea <span class=\"_ _c\"> </span>para <span class=\"_ _d\"> </span>la comercializaci\u00f3n <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>Yondelis, <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>indicaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>sarcoma <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>tejido <span class=\"_ _a\"></span>blando. <span class=\"_ _8\"></span>Di<span class=\"_ _0\"></span>cha <span class=\"_ _8\"></span>autorizaci\u00f3n <span class=\"_ _a\"></span>supuso <span class=\"_ _8\"></span>el comienzo de l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>comercia<span class=\"_ _3\"></span>lizaci\u00f3n de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>compuestos<span class=\"_ _3\"></span> farmac\u00e9ut<span class=\"_ _3\"></span>icos de Pharma <span class=\"_ _0\"></span>Mar<span class=\"_ _3\"></span>, <span class=\"_ _0\"></span>ya que <span class=\"_ _b\"></span>n<span class=\"_ _3\"></span>o ten\u00eda <span class=\"_ _0\"></span>f\u00e1rmacos en el mercado hasta <span class=\"_ _3\"></span>ese momento. <span class=\"_ _3\"></span> Dos <span class=\"_ _0\"></span>a\u00f1os <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>arde, con <span class=\"_ _b\"></span>fec<span class=\"_ _3\"></span>ha <span class=\"_ _b\"></span>2 de <span class=\"_ _0\"></span>noviembre de <span class=\"_ _b\"></span>2009,<span class=\"_ _3\"></span> la <span class=\"_ _b\"></span>Comis<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _0\"></span>Europea <span class=\"_ _0\"></span>otorg\u00f3 la <span class=\"_ _b\"></span>autor<span class=\"_ _3\"></span>izaci\u00f3n <span class=\"_ _0\"></span>para que Pharma  Mar  p<span class=\"_ _3\"></span>udiera  comerc<span class=\"_ _3\"></span>ializar  Yond<span class=\"_ _3\"></span>elis  admini<span class=\"_ _3\"></span>strado  con  doxorubic<span class=\"_ _3\"></span>ina  l<span class=\"_ _3\"></span>iposomal  pegilada<span class=\"_ _3\"></span>  para  la indicaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c\u00e1<span class=\"_ _3\"></span>ncer <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ov<span class=\"_ _3\"></span>ario <span class=\"_ _b\"></span>recurrente <span class=\"_ _0\"></span>platino<span class=\"_ _3\"></span>-sensible <span class=\"_ _b\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>27 <span class=\"_ _0\"></span>pa\u00edses <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>U<span class=\"_ _3\"></span>ni\u00f3n <span class=\"_ _b\"></span>Europea<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>Noru<span class=\"_ _3\"></span>ega, Islandia <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>Liechtenstein. <span class=\"_ _3\"></span>La<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>primeras <span class=\"_ _7\"></span>ventas <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omerciales <span class=\"_ _7\"></span>relativas <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>esta <span class=\"_ _3\"></span>indica<span class=\"_ _3\"></span>ci\u00f3n <span class=\"_ _3\"></span>se <span class=\"_ _7\"></span>produjeron <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>finales del ejercicio 200<span class=\"_ _3\"></span>9.  En <span class=\"_ _0\"></span>2015, Y<span class=\"_ _0\"></span>ondelis <span class=\"_ _0\"></span>recibi\u00f3 la <span class=\"_ _b\"></span>autor<span class=\"_ _3\"></span>izaci\u00f3n <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>comerc<span class=\"_ _3\"></span>ializaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>autoridades regulatorias <span class=\"_ _b\"></span>j<span class=\"_ _3\"></span>aponesas, a trav\u00e9s su socio Taiho Pharmaceutical Co, as\u00ed como la autorizaci\u00f3n de<span class=\"_ _3\"></span> comercializaci\u00f3n en Estados Unidos<span class=\"_ _3\"></span> por  parte  de  la  FDA  (Fo<span class=\"_ _3\"></span>od  and  Drug  Administrat<span class=\"_ _3\"></span>ion),  a  trav\u00e9s  de  su  socio  Janss<span class=\"_ _3\"></span>en  Biotech  Inc,  en determinados tipos de sarc<span class=\"_ _3\"></span>omas d<span class=\"_ _3\"></span>e tejidos blandos.<span class=\"_ _7\"></span> Despu\u00e9s d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>15 <span class=\"_ _3\"></span>a\u00f1os <span class=\"_ _3\"></span>desde <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>Yonde<span class=\"_ _3\"></span>lis l<span class=\"_ _3\"></span>legara <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>merc<span class=\"_ _3\"></span>ado, en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>\u00falt<span class=\"_ _3\"></span>imo tr<span class=\"_ _3\"></span>imestre <span class=\"_ _3\"></span>de 2<span class=\"_ _3\"></span>022 <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>comenza<span class=\"_ _a\"></span>ron a comercializar los <span class=\"_ _3\"></span>primero<span class=\"_ _3\"></span>s gen\u00e9ricos de tra<span class=\"_ _3\"></span>bectedina en <span class=\"_ _3\"></span>el mercado eur<span class=\"_ _3\"></span>opeo.<span class=\"_ _3\"></span> Apl<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>in <span class=\"_ _b\"></span>(pli<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>psi<span class=\"_ _b\"></span>na) En el mes <span class=\"_ _3\"></span>de d<span class=\"_ _3\"></span>iciembre d<span class=\"_ _3\"></span>e 2018, <span class=\"_ _3\"></span>la age<span class=\"_ _3\"></span>ncia regulator<span class=\"_ _3\"></span>ia austral<span class=\"_ _3\"></span>iana (TGA, <span class=\"_ _3\"></span>por s<span class=\"_ _3\"></span>us siglas e<span class=\"_ _3\"></span>n ingl\u00e9s)<span class=\"_ _3\"></span> inform\u00f3 a Specialised <span class=\"_ _a\"></span>T<span class=\"_ _3\"></span>herapeutics <span class=\"_ _8\"></span>Asia <span class=\"_ _a\"></span>Pte, <span class=\"_ _a\"></span>Ltd <span class=\"_ _a\"></span>(<span class=\"_ _3\"></span>STA) <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>aprobaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>Aplidin <span class=\"_ _a\"></span>para<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>tratam<span class=\"_ _3\"></span>iento <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>mieloma m\u00faltiple <span class=\"_ _a\"></span>en <span class=\"_ _7\"></span>comb<span class=\"_ _3\"></span>inaci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _7\"></span>dexame<span class=\"_ _3\"></span>tasona. <span class=\"_ _a\"></span>La <span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>ndicaci\u00f3n <span class=\"_ _a\"></span>est\u00e1 <span class=\"_ _7\"></span>aprob<span class=\"_ _3\"></span>ada <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>tratamiento <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>pacientes<span class=\"_ _3\"></span> que <span class=\"_ _7\"></span>rec<span class=\"_ _3\"></span>aen <span class=\"_ _7\"></span>desp<span class=\"_ _3\"></span>u\u00e9s <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>tr<span class=\"_ _3\"></span>es <span class=\"_ _e\"></span>l\u00edneas <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>trat<span class=\"_ _3\"></span>amiento. <span class=\"_ _a\"></span>Pharma <span class=\"_ _e\"></span>Mar <span class=\"_ _e\"></span>tie<span class=\"_ _3\"></span>ne <span class=\"_ _7\"></span>lice<span class=\"_ _3\"></span>nciado <span class=\"_ _e\"></span>Aplidin <span class=\"_ _e\"></span>a <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>ocio <span class=\"_ _7\"></span>ST<span class=\"_ _3\"></span>A <span class=\"_ _e\"></span>en Australia, Nueva Zeland<span class=\"_ _3\"></span>a y varios pa\u00edses<span class=\"_ _3\"></span> del sudest<span class=\"_ _3\"></span>e asi\u00e1tico<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> En el <span class=\"_ _3\"></span>mes d<span class=\"_ _3\"></span>e diciembre <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>2017, l<span class=\"_ _3\"></span>a Sociedad<span class=\"_ _3\"></span> recibi\u00f3 <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>opini\u00f3n ne<span class=\"_ _3\"></span>gativa p<span class=\"_ _3\"></span>or parte <span class=\"_ _3\"></span>del CH<span class=\"_ _3\"></span>MP (Com<span class=\"_ _3\"></span>mittee <span class=\"_ _3\"></span>for Medical <span class=\"_ _7\"></span>Products <span class=\"_ _7\"></span>for <span class=\"_ _7\"></span>Human <span class=\"_ _7\"></span>Use) <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _e\"></span>Agencia <span class=\"_ _7\"></span>Europea <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>M<span class=\"_ _7\"></span>edicamento <span class=\"_ _7\"></span>(EMA, <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>sig<span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>ingl\u00e9s) sobre <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>apro<span class=\"_ _3\"></span>baci\u00f3n <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>omercializaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>Aplid<span class=\"_ _3\"></span>in <span class=\"_ _e\"></span>para <span class=\"_ _e\"></span>el <span class=\"_ _a\"></span>tratamiento <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>mieloma <span class=\"_ _a\"></span>m\u00faltiple <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>Europa. <span class=\"_ _e\"></span>L<span class=\"_ _3\"></span>a Sociedad <span class=\"_ _8\"> </span>pres<span class=\"_ _3\"></span>ent\u00f3 <span class=\"_ _6\"> </span>demanda <span class=\"_ _8\"></span>ante<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>el <span class=\"_ _6\"> </span>Tribunal <span class=\"_ _8\"></span>G<span class=\"_ _3\"></span>eneral <span class=\"_ _6\"> </span>de <span class=\"_ _8\"></span>la <span class=\"_ _6\"> </span>Uni\u00f3n <span class=\"_ _8\"></span>Europe<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>c<span class=\"_ _3\"></span>ontra <span class=\"_ _8\"> </span>la<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Comisi<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _8\"> </span>Euro<span class=\"_ _3\"></span>pea solicitando <span class=\"_ _a\"></span>la <span class=\"_ _8\"></span>anulaci\u00f3n <span class=\"_ _a\"></span>final <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _e\"></span>Dec<span class=\"_ _3\"></span>isi\u00f3n<span class=\"ff3 lsa\">. <span class=\"_ _8\"></span></span>En <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>m<span class=\"_ _3\"></span>es <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>octubre <span class=\"_ _8\"></span>de <span class=\"_ _e\"></span>2<span class=\"_ _3\"></span>020, <span class=\"_ _a\"></span>el <span class=\"_ _8\"></span>mencionado <span class=\"_ _a\"></span>Tribunal <span class=\"_ _a\"></span>dict<span class=\"_ _3\"></span>\u00f3<span class=\"_ _1e\"> </span>sentencia <span class=\"_ _3\"></span>est<span class=\"_ _3\"></span>imatoria <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>demand<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>Pharma <span class=\"_ _3\"></span>Mar,<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>anulando <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>Decisi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>Comisi\u00f3n<span class=\"_ _7\"></span>. <span class=\"_ _3\"></span>A <span class=\"_ _7\"></span>estos <span class=\"_ _3\"></span>efectos la Comisi\u00f3n Europe<span class=\"_ _3\"></span>a inst\u00f3 a la EMA <span class=\"_ _3\"></span>a reexaminar el p<span class=\"_ _3\"></span>roce<span class=\"_ _3\"></span>dimiento. La c<span class=\"_ _3\"></span>itada sentencia, no<span class=\"_ _3\"></span> fue recurrida por<span class=\"_ _3\"></span> la <span class=\"_ _8\"></span>Comisi\u00f3n <span class=\"_ _8\"></span>Europea, <span class=\"_ _8\"></span>pero <span class=\"_ _8\"></span>dos <span class=\"_ _8\"></span>Estados <span class=\"_ _8\"></span>Miembros, <span class=\"_ _8\"></span>Alemania <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>Estonia, <span class=\"_ _8\"></span>presentaron <span class=\"_ _8\"></span>sendos <span class=\"_ _8\"></span>recurs<span class=\"_ _3\"></span>os <span class=\"_ _8\"></span>de casaci\u00f3n ante <span class=\"_ _b\"></span>el Tribunal de <span class=\"_ _b\"></span>J<span class=\"_ _3\"></span>usticia <span class=\"_ _0\"></span>de la <span class=\"_ _b\"></span>Uni<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _0\"></span>Europea (TJUE), <span class=\"_ _0\"></span>que determinaron l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>paralizaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>del nu<span class=\"_ _3\"></span>evo procedimiento ante <span class=\"_ _3\"></span>la EMA. <span class=\"_ _3\"></span> El TJUE <span class=\"_ _3\"></span>emiti\u00f3 se<span class=\"_ _3\"></span>ntencia <span class=\"_ _3\"></span>el 22 d<span class=\"_ _3\"></span>e jun<span class=\"_ _3\"></span>io de 2<span class=\"_ _3\"></span>023 an<span class=\"_ _3\"></span>ulando <span class=\"_ _3\"></span>la sentenc<span class=\"_ _3\"></span>ia del<span class=\"_ _3\"></span> Tribun<span class=\"_ _3\"></span>al Genera<span class=\"_ _3\"></span>l, y ree<span class=\"_ _3\"></span>nviando <span class=\"_ _3\"></span>el asunto <span class=\"_ _a\"></span>a <span class=\"_ _8\"></span>dicho <span class=\"_ _a\"></span>Tribunal <span class=\"_ _a\"></span>G<span class=\"_ _3\"></span>eneral <span class=\"_ _8\"></span>para <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _e\"></span>pro<span class=\"_ _3\"></span>nuncie <span class=\"_ _a\"></span>n<span class=\"_ _3\"></span>uevamente <span class=\"_ _8\"></span>sobre <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>p<span class=\"_ _3\"></span>rimer <span class=\"_ _a\"></span>mot<span class=\"_ _3\"></span>ivo <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>anulaci\u00f3n instado por la<span class=\"_ _3\"></span> Sociedad<span class=\"_ _3\"></span> en su de<span class=\"_ _3\"></span>manda inicial,<span class=\"_ _3\"></span> a la luz<span class=\"_ _3\"></span> del nuev<span class=\"_ _3\"></span>o criterio fija<span class=\"_ _3\"></span>do en <span class=\"_ _3\"></span>la sentencia d<span class=\"_ _3\"></span>e casaci\u00f3n<span class=\"_ _3\"></span> y para <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dec<span class=\"_ _3\"></span>ida, <span class=\"_ _7\"></span>si <span class=\"_ _3\"></span>lo <span class=\"_ _7\"></span>cons<span class=\"_ _3\"></span>idera <span class=\"_ _7\"></span>necesario, <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>dem\u00e1s <span class=\"_ _7\"></span>motivos <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>su <span class=\"_ _7\"></span>demanda<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>E<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>nuev<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>asun<span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>t\u00e1 actualmente en tra<span class=\"_ _3\"></span>mitaci\u00f3n. <span class=\"_ _3\"></span> Zepzelca (lurbinectedin<span class=\"_ _3\"></span>a<span class=\"ff2 fs0\">)<span class=\"_ _3\"></span><span class=\"fs1\"> </span></span>El <span class=\"_ _a\"></span>15 <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>junio <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2020<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>FDA <span class=\"_ _a\"></span>(Food <span class=\"_ _a\"></span>an<span class=\"_ _3\"></span>d <span class=\"_ _e\"></span>Dr<span class=\"_ _3\"></span>ug <span class=\"_ _a\"></span>Admi<span class=\"_ _3\"></span>nistration: <span class=\"_ _a\"></span>Agencia <span class=\"_ _a\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>Alimentos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>Medic<span class=\"_ _3\"></span>amentos <span class=\"_ _a\"></span>de Estados Unidos)<span class=\"lsa\">, </span>aprob\u00f3 <span class=\"_ _b\"></span>Zepzelca<span class=\"_ _3\"></span> para <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l tratamiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pacientes adultos <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>c\u00e1ncer de <span class=\"_ _0\"></span>pulm\u00f3n microc\u00edtico metast\u00e1sico <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>progresi\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>enfermedad, <span class=\"_ _6\"> </span>tras <span class=\"_ _6\"> </span>un <span class=\"_ _6\"> </span>tratamiento <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>quimioterapia <span class=\"_ _6\"> </span>basado <span class=\"_ _6\"> </span>en<span class=\"_ _7\"></span> <span class=\"_ _6\"> </span>platino.<span class=\"_ _3\"></span> Zepzelca f<span class=\"_ _3\"></span>ue aprob<span class=\"_ _3\"></span>ado baj<span class=\"_ _3\"></span>o proced<span class=\"_ _3\"></span>imiento ace<span class=\"_ _3\"></span>lerado <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span><span class=\"ff7\">Accelerated <span class=\"_ _3\"></span>Approval</span>) <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>base a <span class=\"_ _3\"></span>la t<span class=\"_ _3\"></span>asa de <span class=\"_ _3\"></span>respuesta global (<span class=\"ff7\">ORR, Ov<span class=\"_ _3\"></span>erall Respons<span class=\"_ _3\"></span>e Rate</span>) y l<span class=\"_ _3\"></span>a duraci\u00f3n de<span class=\"_ _3\"></span> la respuesta (<span class=\"ff7\">D<span class=\"_ _3\"></span>oR, Duratio<span class=\"_ _3\"></span>n of Response<span class=\"_ _3\"></span></span><span class=\"lsb\">).</span> A <span class=\"_ _8\"> </span>cons<span class=\"_ _3\"></span>ecuencia <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>la <span class=\"_ _6\"> </span>mencion<span class=\"_ _3\"></span>ada <span class=\"_ _8\"> </span>a<span class=\"_ _3\"></span>probaci\u00f3n, <span class=\"_ _6\"> </span>Jazz <span class=\"_ _6\"> </span>Pharmaceuticals <span class=\"_ _6\"> </span>Ireland <span class=\"_ _6\"> </span>Limited <span class=\"_ _8\"> </span>(en <span class=\"_ _6\"> </span>adelante <span class=\"_ _6\"> </span>\u201cJazz Pharmaceuticals\u201d) <span class=\"_ _a\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>quien <span class=\"_ _a\"></span>Phar<span class=\"_ _3\"></span>ma<span class=\"ff2\"> <span class=\"_ _8\"></span>Mar <span class=\"_ _e\"></span>hab<span class=\"_ _3\"></span>\u00eda <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>uscrito <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>iciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2<span class=\"_ _3\"></span>019 <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>contrato <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>licencia <span class=\"_ _a\"></span>en </span>exclusiva <span class=\"_ _b\"></span>para comercializar <span class=\"_ _b\"></span>en E<span class=\"_ _0\"></span>stados <span class=\"_ _0\"></span>Unidos <span class=\"_ _b\"></span>Ze<span class=\"_ _3\"></span>pzelca <span class=\"_ _b\"></span>para <span class=\"_ _0\"></span>c\u00e1ncer <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>pulm<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _b\"></span>microc\u00edtico<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>recurr<span class=\"_ _3\"></span>ente, <span class=\"_ _b\"></span>inici<span class=\"_ _3\"></span>\u00f3 la comercializaci\u00f3n del m<span class=\"_ _3\"></span>ismo en aquel territorio. En v<span class=\"_ _3\"></span>irtud del acuerdo susc<span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>to, en 2020 Pharma <span class=\"_ _3\"></span>Mar recibi\u00f3 pagos <span class=\"_ _b\"></span>por importe <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>30<span class=\"_ _3\"></span>0 <span class=\"_ _b\"></span>millones<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>d\u00f3lares <span class=\"_ _b\"></span>(<span class=\"_ _3\"></span>269,5 <span class=\"_ _b\"></span>m<span class=\"_ _3\"></span>illones <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>euros). <span class=\"_ _3\"></span>Del <span class=\"_ _b\"></span>m<span class=\"_ _3\"></span>ismo <span class=\"_ _0\"></span>modo, <span class=\"_ _0\"></span>Pharma <span class=\"_ _b\"></span>Mar <span class=\"_ _0\"></span>recibe en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>actua<span class=\"_ _3\"></span>lidad <span class=\"_ _3\"></span>roya<span class=\"_ _3\"></span>lties <span class=\"_ _3\"></span>sobre <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>ventas <span class=\"_ _3\"></span>net<span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Z<span class=\"_ _3\"></span>epzelca <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>podr\u00e1 <span class=\"_ _3\"></span>recibir <span class=\"_ _7\"></span>pagos <span class=\"_ _7\"></span>adicionales <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>ez <span class=\"_ _3\"></span>que la <span class=\"_ _7\"></span>FDA <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>nced<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _e\"></span>aprobac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>completa <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>Zepzelca <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _e\"></span>plazos <span class=\"_ _e\"></span>determinado<span class=\"_ _3\"></span>s <span class=\"_ _7\"></span>o <span class=\"_ _e\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>umplimiento <span class=\"_ _e\"></span>de hitos comerciales<span class=\"_ _3\"></span> Al <span class=\"_ _0\"></span>cierre de <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>informe, Zepzelca est\u00e1 <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>probado para <span class=\"_ _0\"></span>su comercializaci\u00f3n en<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span>ecis\u00e9is territorios <span class=\"_ _0\"></span>adem\u00e1s de Estados Unidos, fuera d<span class=\"_ _3\"></span>e la Uni\u00f3n Eu<span class=\"_ _3\"></span>ropea.<span class=\"_ _3\"></span> La Sociedad <span class=\"_ _3\"></span>cuenta <span class=\"_ _3\"></span>actualmente<span class=\"_ _3\"></span> con <span class=\"_ _3\"></span>tres estudios<span class=\"_ _3\"></span> cl\u00ednicos de <span class=\"_ _3\"></span>fase III<span class=\"_ _3\"></span> en <span class=\"_ _3\"></span>marcha <span class=\"_ _3\"></span>con los <span class=\"_ _3\"></span>que espera <span class=\"_ _3\"></span>solicitar la aprobaci\u00f3n de co<span class=\"_ _3\"></span>mercializ<span class=\"_ _3\"></span>aci\u00f3n en el mercado euro<span class=\"_ _3\"></span>peo.<span class=\"_ _3\"></span> Al 31 de diciembre de <span class=\"_ _3\"></span><span class=\"ls8\">20<span class=\"lsc\">23<span class=\"lsa\">, </span></span></span>Pharma <span class=\"_ _3\"></span>Mar contin\u00faa co<span class=\"_ _3\"></span>n el desarr<span class=\"_ _3\"></span>ollo del resto de s<span class=\"_ _3\"></span>us productos<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span> Situaci\u00f3n geopol\u00edtica<span class=\"_ _3\"></span> Las <span class=\"_ _d\"> </span>operaciones <span class=\"_ _f\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>Socieda<span class=\"_ _3\"></span>d <span class=\"_ _d\"> </span>podr\u00edan <span class=\"_ _f\"> </span>eventualmente <span class=\"_ _d\"> </span>verse <span class=\"_ _f\"> </span>afectadas<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>tanto <span class=\"_ _d\"> </span>por <span class=\"_ _f\"> </span>los <span class=\"_ _d\"> </span>conflictos internacionales <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>naturaleza <span class=\"_ _10\"> </span>geopol\u00edtica <span class=\"_ _10\"> </span>como <span class=\"_ _10\"> </span>por <span class=\"_ _10\"> </span>los <span class=\"_ _11\"> </span>ciclos <span class=\"_ _11\"> </span>econ<span class=\"_ _3\"></span>\u00f3micos <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>las <span class=\"_ _10\"> </span>p<span class=\"_ _7\"></span>rincipales <span class=\"_ _10\"> </span>zonas geogr\u00e1ficas <span class=\"_ _6\"> </span>donde <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>Sociedad <span class=\"_ _6\"> </span>lleva <span class=\"_ _9\"> </span>a <span class=\"_ _8\"></span>cabo <span class=\"_ _6\"> </span>sus<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>actividades <span class=\"_ _6\"> </span>tanto<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>manera <span class=\"_ _6\"> </span>directa <span class=\"_ _6\"> </span>co<span class=\"_ _3\"></span>mo <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>manera indirecta: pa\u00edses donde l<span class=\"_ _3\"></span>leva a cabo los<span class=\"_ _3\"></span> estudios cl\u00ednic<span class=\"_ _3\"></span>os, pa\u00edses presentes e<span class=\"_ _3\"></span>n su cadena de su<span class=\"_ _3\"></span>ministro, etc. <span class=\"_ _e\"></span> En est<span class=\"_ _3\"></span>e s<span class=\"_ _3\"></span>entido <span class=\"_ _3\"></span>el c<span class=\"_ _3\"></span>onflicto <span class=\"_ _3\"></span>b\u00e9lico <span class=\"_ _3\"></span>entre <span class=\"_ _3\"></span>Rus<span class=\"_ _3\"></span>ia <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>Ucrania <span class=\"_ _3\"></span>continuab<span class=\"_ _3\"></span>a ac<span class=\"_ _3\"></span>tivo <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>2023, <span class=\"_ _3\"></span>a\u00f1o <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>inicio <span class=\"_ _7\"></span>un nuevo <span class=\"_ _a\"></span>conflicto <span class=\"_ _8\"></span>b\u00e9lico <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>Franja <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Gaza. <span class=\"_ _8\"></span>Estos <span class=\"_ _a\"></span>acontecimientos <span class=\"_ _8\"></span>no <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>teni<span class=\"_ _3\"></span>do <span class=\"_ _a\"></span>impacto <span class=\"_ _8\"></span>directo <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>las operaciones <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _6\"> </span>Sociedad <span class=\"_ _8\"> </span>dura<span class=\"_ _3\"></span>nte <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _6\"> </span>2023, <span class=\"_ _6\"> </span>y <span class=\"_ _8\"> </span>aunqu<span class=\"_ _3\"></span>e <span class=\"_ _8\"> </span>es<span class=\"_ _3\"></span>tos <span class=\"_ _6\"> </span>conflictos <span class=\"_ _6\"> </span>s\u00ed <span class=\"_ _8\"> </span>que <span class=\"_ _6\"> </span>podr\u00edan <span class=\"_ _6\"> </span>afectar indirectamente <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>comerc<span class=\"_ _3\"></span>ializaci\u00f3n <span class=\"_ _e\"></span>mediante <span class=\"_ _e\"></span>licenc<span class=\"_ _3\"></span>iatarios <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>ichas <span class=\"_ _7\"></span>zon<span class=\"_ _3\"></span>as <span class=\"_ _7\"></span>geo<span class=\"_ _3\"></span>gr\u00e1ficas, <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>2<span class=\"_ _3\"></span>023 <span class=\"_ _7\"></span>no<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>han tenido impacto.<span class=\"_ _3\"></span> A <span class=\"_ _b\"></span>cierre <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>2023, <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>inflaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>pr<span class=\"_ _3\"></span>incipales <span class=\"_ _0\"></span>ter<span class=\"_ _3\"></span>ritorios <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>opera <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _b\"></span>(Es<span class=\"_ _3\"></span>tados Unidos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Uni\u00f3n <span class=\"_ _e\"></span>Europea) <span class=\"_ _7\"></span>h<span class=\"_ _3\"></span>ab\u00eda <span class=\"_ _7\"></span>estabilizado<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>nsecuencia <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _e\"></span>pol\u00edticas <span class=\"_ _7\"></span>mon<span class=\"_ _3\"></span>etarias <span class=\"_ _7\"></span>restrictivas <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e los <span class=\"_ _0\"></span>bancos centrales. Estas pol\u00edticas han <span class=\"_ _b\"></span>su<span class=\"_ _3\"></span>puesto un incremento de <span class=\"_ _0\"></span>los tipos <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e inter\u00e9s <span class=\"_ _0\"></span>sin tener un <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>m<span class=\"_ _7\"></span>pacto significativo <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>oste <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inanciero <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>Sociedad, <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>tener <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>mayor <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>del <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span>deudamiento <span class=\"_ _7\"></span>establecida <span class=\"_ _7\"></span>a tipo fijo.  Cabe destacar <span class=\"_ _3\"></span>que, <span class=\"_ _3\"></span>el sect<span class=\"_ _3\"></span>or farmac\u00e9<span class=\"_ _3\"></span>utico/biotecnol\u00f3gico <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>que la <span class=\"_ _3\"></span>Sociedad <span class=\"_ _3\"></span>forma <span class=\"_ _3\"></span>parte, s<span class=\"_ _3\"></span>e cons<span class=\"_ _3\"></span>idera, de manera <span class=\"_ _7\"></span>generaliz<span class=\"_ _3\"></span>ada, <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>omo <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>sector <span class=\"_ _e\"></span>antic\u00edclico <span class=\"_ _7\"></span>ya<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>demanda <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>tratamientos <span class=\"_ _e\"></span>oncol\u00f3gicos <span class=\"_ _e\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>ve<span class=\"_ _3\"></span> afectada por cond<span class=\"_ _3\"></span>iciones econ\u00f3micas<span class=\"_ _3\"></span> desfavorables o<span class=\"_ _3\"></span> recesivas. <span class=\"_ _3\"></span> Cambio clim\u00e1tico: an<span class=\"_ _3\"></span>\u00e1lisis del riesgo <span class=\"_ _3\"></span>e impactos fi<span class=\"_ _3\"></span>nancieros<span class=\"_ _1e\"> </span>Todas las <span class=\"_ _3\"></span>empresas s<span class=\"_ _3\"></span>e enfr<span class=\"_ _3\"></span>entan a r<span class=\"_ _3\"></span>iesgos y<span class=\"_ _3\"></span> opo<span class=\"_ _3\"></span>rtuni<span class=\"_ _3\"></span>dades derivad<span class=\"_ _3\"></span>os del <span class=\"_ _3\"></span>clima <span class=\"_ _3\"></span>y est\u00e1n <span class=\"_ _3\"></span>teniendo <span class=\"_ _3\"></span>que tomar decisiones estrat\u00e9gicas<span class=\"_ _3\"></span> en esta materia.<span class=\"_ _7\"></span> Los impactos de los riesgos clim\u00e1ticos en <span class=\"_ _0\"></span>los estados financieros son amplios y potencialmen<span class=\"_ _3\"></span>te complejos, y depender\u00e1n <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>riesgos <span class=\"_ _e\"></span>espec\u00edficos <span class=\"_ _7\"></span>del <span class=\"_ _e\"></span>sector<span class=\"_ _3\"></span>. <span class=\"_ _e\"></span>Cuando <span class=\"_ _e\"></span>se <span class=\"_ _7\"></span>an<span class=\"_ _3\"></span>aliza <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>f<span class=\"_ _3\"></span>uturo <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>pres<span class=\"_ _3\"></span>entan <span class=\"_ _7\"></span>esc<span class=\"_ _3\"></span>enarios <span class=\"_ _7\"></span>de probabilidades <span class=\"_ _a\"></span>donde <span class=\"_ _a\"></span>se <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>aloran <span class=\"_ _a\"></span>las <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>onsecuencias <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>solo <span class=\"_ _a\"></span>f\u00edsicas <span class=\"_ _a\"></span>del <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>ambio <span class=\"_ _a\"></span>clim\u00e1tico, <span class=\"_ _a\"></span>sino <span class=\"_ _a\"></span>tambi\u00e9n <span class=\"_ _a\"></span>los cambios <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _a\"></span>regulac<span class=\"_ _3\"></span>iones <span class=\"_ _8\"></span>ambientales <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>hacerle <span class=\"_ _8\"></span>frente. <span class=\"_ _a\"></span>S<span class=\"_ _3\"></span>on <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>lamados<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>riesgos <span class=\"_ _8\"></span>f\u00edsicos <span class=\"_ _6\"> </span>y <span class=\"_ _8\"></span>riesgos transicionales del ca<span class=\"_ _3\"></span>mbio clim\u00e1tico; y amb<span class=\"_ _3\"></span>os tienen co<span class=\"_ _3\"></span>nsecuencias econ<span class=\"_ _3\"></span>\u00f3micas y financieras.<span class=\"_ _e\"></span> Los <span class=\"_ _8\"></span>riesgos <span class=\"_ _6\"> </span>f\u00edsicos <span class=\"_ _8\"> </span>son <span class=\"_ _6\"> </span>todos <span class=\"_ _8\"></span>aquellos <span class=\"_ _6\"> </span>derivados <span class=\"_ _6\"> </span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"> </span>da\u00f1os<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>directos <span class=\"_ _6\"> </span>y <span class=\"_ _8\"></span>de <span class=\"_ _6\"> </span>la <span class=\"_ _8\"></span>interrupci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>del <span class=\"_ _8\"> </span>n<span class=\"_ _3\"></span>egocio provocados por <span class=\"_ _0\"></span>fen\u00f3menos<span class=\"_ _3\"></span> qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>son consecuencia del cambio <span class=\"_ _0\"></span>clim\u00e1tico. Los <span class=\"_ _0\"></span>riesgos transicionales del <span class=\"_ _b\"></span>riesgo clim\u00e1tico <span class=\"_ _e\"></span>so<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>muy <span class=\"_ _a\"></span>variado<span class=\"_ _3\"></span>s <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>pueden <span class=\"_ _a\"></span>ir <span class=\"_ _e\"></span>desd<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>amenaza <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>ierre <span class=\"_ _e\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>proh<span class=\"_ _3\"></span>ibici\u00f3n <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>ara <span class=\"_ _e\"></span>a<span class=\"_ _3\"></span>lgunos <span class=\"_ _a\"></span>negocios, hasta <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>neces<span class=\"_ _3\"></span>idad <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>cumplir <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>normativ<span class=\"_ _3\"></span>as <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>regulaciones <span class=\"_ _6\"> </span>cada <span class=\"_ _6\"> </span>vez <span class=\"_ _9\"> </span>m\u00e1s <span class=\"_ _6\"> </span>estrictas <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>signifiqu<span class=\"_ _7\"></span>e <span class=\"_ _6\"> </span>la realizaci\u00f3n de inversi<span class=\"_ _3\"></span>ones adicionales n<span class=\"_ _3\"></span>o contemplad<span class=\"_ _3\"></span>as.<span class=\"_ _3\"></span> En <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _6\"> </span>20<span class=\"_ _3\"></span>23 <span class=\"_ _6\"> </span>P<span class=\"_ _3\"></span>harma <span class=\"_ _9\"> </span>Mar <span class=\"_ _6\"> </span>ha <span class=\"_ _9\"> </span>realizado <span class=\"_ _9\"> </span>una <span class=\"_ _6\"> </span>selecci\u00f3n <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>ategorizaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>los <span class=\"_ _9\"> </span>distintos <span class=\"_ _6\"> </span>eventos<span class=\"_ _3\"></span> clim\u00e1ticos <span class=\"_ _8\"></span>f\u00edsicos <span class=\"_ _8\"></span>agudos<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>cr\u00f3nicos <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _8\"> </span>ex<span class=\"_ _3\"></span>puesta <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>pueden <span class=\"_ _8\"></span>afec<span class=\"_ _3\"></span>tar <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>desempe\u00f1o <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>la<span class=\"_ _3\"></span> actividad econ\u00f3mica <span class=\"_ _3\"></span>a lo largo de la durac<span class=\"_ _3\"></span>i\u00f3n prevista. <span class=\"_ _7\"></span> Para <span class=\"_ _3\"></span>cada<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>uno<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>eve<span class=\"_ _3\"></span>ntos <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>lim\u00e1ticos <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>eleccionado<span class=\"_ _3\"></span>s, <span class=\"_ _3\"></span>ha <span class=\"_ _e\"></span>ev<span class=\"_ _3\"></span>aluado <span class=\"_ _7\"></span>i) <span class=\"_ _3\"></span>su <span class=\"_ _7\"></span>peligrosidad <span class=\"_ _7\"></span>(en <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ase <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>distintos escenarios <span class=\"_ _b\"></span>cl<span class=\"_ _3\"></span>im\u00e1ticos) <span class=\"_ _b\"></span>y i<span class=\"_ _0\"></span>i) <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>ulnerabilidad <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>ac<span class=\"_ _3\"></span>tividades <span class=\"_ _b\"></span>ex<span class=\"_ _3\"></span>puestas <span class=\"_ _b\"></span>ante los <span class=\"_ _b\"></span>distintos <span class=\"_ _b\"></span>eventos <span class=\"_ _0\"></span>clim\u00e1ticos. De <span class=\"_ _3\"></span>esta <span class=\"_ _7\"></span>forma, <span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>calcu<span class=\"_ _3\"></span>lado <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>pri<span class=\"_ _3\"></span>orizado <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>riesgo <span class=\"_ _7\"></span>global <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cada <span class=\"_ _7\"></span>evento<span class=\"_ _7\"></span> <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>lim\u00e1tico <span class=\"_ _3\"></span>f\u00edsico<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span>g\u00fan <span class=\"_ _7\"></span>los <span class=\"_ _3\"></span>distintos<span class=\"_ _3\"></span> escenarios. <span class=\"_ _b\"></span>Por <span class=\"_ _b\"></span>\u00faltimo, <span class=\"_ _b\"></span>ha<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>estimado <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>impacto <span class=\"_ _b\"></span>financiero <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>materializac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>riesgos <span class=\"_ _b\"></span>clim\u00e1ticos <span class=\"_ _b\"></span>f\u00edsicos significativos <span class=\"_ _3\"></span>y ha <span class=\"_ _3\"></span>comenzado la ev<span class=\"_ _3\"></span>aluaci\u00f3n <span class=\"_ _3\"></span>de las <span class=\"_ _3\"></span>soluciones <span class=\"_ _3\"></span>de adaptac<span class=\"_ _3\"></span>i\u00f3n que <span class=\"_ _3\"></span>puedan reduc<span class=\"_ _3\"></span>ir los riesg<span class=\"_ _3\"></span>os clim\u00e1ticos f\u00edsico<span class=\"_ _3\"></span>s significativos<span class=\"_ _3\"></span>. En re<span class=\"_ _3\"></span>laci\u00f3n c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>riesgos<span class=\"_ _3\"></span> de <span class=\"_ _3\"></span>tra<span class=\"_ _3\"></span>nsici\u00f3n, <span class=\"_ _3\"></span>Pharma <span class=\"_ _3\"></span>Mar<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>evaluado, <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>iguiendo<span class=\"_ _7\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>metodo<span class=\"_ _3\"></span>log\u00eda <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Marco de Divulgaci\u00f3n de Inf<span class=\"_ _3\"></span>ormaci\u00f3n Financ<span class=\"_ _3\"></span>iera <span class=\"_ _3\"></span>relacionada <span class=\"_ _3\"></span>con el Clima (TCFD)<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> El  Cons<span class=\"_ _3\"></span>ejo <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>Administraci\u00f3n <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>Pharma <span class=\"_ _5\"> </span>Mar  a <span class=\"_ _5\"> </span>trav\u00e9s <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>dos  comisio<span class=\"_ _3\"></span>nes, <span class=\"_ _5\"> </span>la  de <span class=\"_ _5\"> </span>Auditor\u00eda <span class=\"_ _5\"> </span>y <span class=\"_ _5\"> </span>la  d<span class=\"_ _3\"></span>e Retribuciones <span class=\"_ _6\"> </span>y <span class=\"_ _8\"></span>Nombra<span class=\"_ _3\"></span>mientos <span class=\"_ _8\"></span>y <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>Soste<span class=\"_ _3\"></span>nibilidad, <span class=\"_ _6\"> </span>ejerce <span class=\"_ _8\"></span>su <span class=\"_ _6\"> </span>funci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>superv<span class=\"_ _3\"></span>isi\u00f3n <span class=\"_ _8\"> </span>de<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>los <span class=\"_ _6\"> </span>riesgos <span class=\"_ _8\"> </span>no<span class=\"_ _3\"></span> financieros <span class=\"_ _6\"> </span><span class=\"lsd\">y <span class=\"_ _9\"> </span><span class=\"ls8\">de <span class=\"_ _6\"> </span></span></span>seguimiento <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>materia <span class=\"_ _6\"> </span>de<span class=\"lse\">  </span>sostenibilidad<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>i<span class=\"_ _3\"></span>nformaci\u00f3n <span class=\"_ _9\"> </span>no <span class=\"_ _6\"> </span>financiera <span class=\"_ _6\"> </span>aportada <span class=\"_ _9\"> </span>por <span class=\"_ _6\"> </span>la empresa, respectiva<span class=\"_ _3\"></span>mente.  En <span class=\"_ _a\"></span>Pharma<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>Mar <span class=\"_ _8\"></span>nuestro <span class=\"_ _a\"></span>p<span class=\"_ _3\"></span>rop\u00f3sito <span class=\"_ _a\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>aportar<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>so<span class=\"_ _3\"></span>luciones <span class=\"_ _a\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>mejorar <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>v<span class=\"_ _3\"></span>ida <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _a\"></span>pacient<span class=\"_ _3\"></span>es <span class=\"_ _a\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _a\"></span>padecen enfermedades <span class=\"_ _8\"></span>graves <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>trav\u00e9s <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>tratamientos <span class=\"_ _8\"></span>innovadores, <span class=\"_ _8\"></span>siempre <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>sentido <span class=\"_ _8\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>responsabi<span class=\"_ _3\"></span>lidad, respeto y compromiso c<span class=\"_ _3\"></span>on el medioamb<span class=\"_ _3\"></span>iente, la sociedad y n<span class=\"_ _3\"></span>uestros grupos d<span class=\"_ _3\"></span>e inter\u00e9s.<span class=\"_ _7\"></span> Pharma Ma<span class=\"_ _0\"></span>r pertenece <span class=\"_ _b\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>ector biofarmac\u00e9utico, cuya <span class=\"_ _b\"></span>actividad<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>ec<span class=\"_ _3\"></span>on\u00f3mica no <span class=\"_ _b\"></span>tie<span class=\"_ _3\"></span>ne un<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>mpacto relevante <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>n el <span class=\"_ _a\"></span>medioambient<span class=\"_ _3\"></span>e: <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>ut<span class=\"_ _3\"></span>iliza <span class=\"_ _a\"></span>mater<span class=\"_ _3\"></span>ias <span class=\"_ _a\"></span>primas <span class=\"_ _8\"></span>o <span class=\"_ _a\"></span>prod<span class=\"_ _3\"></span>uctos <span class=\"_ _8\"></span>inte<span class=\"_ _0\"></span>rmedios <span class=\"_ _8\"></span>que <span class=\"_ _e\"></span>signi<span class=\"_ _3\"></span>fiquen <span class=\"_ _a\"></span>un<span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>transformac<span class=\"_ _3\"></span>i\u00f3n compleja, ni <span class=\"_ _0\"></span>sus instalaciones son intensivas en <span class=\"_ _0\"></span>consumo de energ\u00eda, agua <span class=\"_ _0\"></span>o emisiones de <span class=\"_ _0\"></span>gases o vertidos.<span class=\"_ _3\"></span> Por <span class=\"_ _8\"></span>tanto, <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>inversiones <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>gastos<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>derivan <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>objetivos <span class=\"_ _8\"> </span>de <span class=\"_ _8\"></span>sosten<span class=\"_ _3\"></span>ibilidad <span class=\"_ _8\"></span>med<span class=\"_ _7\"></span>ioambi<span class=\"_ _3\"></span>ental <span class=\"_ _8\"></span>de Pharma Mar <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>elacionados m\u00e1s arriba, de<span class=\"_ _0\"></span>sde el <span class=\"_ _0\"></span>punto de <span class=\"_ _0\"></span>vista financiero, <span class=\"_ _0\"></span>son perfectamente asumibles por l<span class=\"_ _0\"></span>a Sociedad en los peri<span class=\"_ _3\"></span>odos en que se han p<span class=\"_ _3\"></span>lanteado.  <span class=\"_ _7\"></span> El <span class=\"_ _8\"></span>riesgo <span class=\"_ _8\"></span>clim\u00e1tico<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>sido<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>incorporado <span class=\"_ _8\"> </span>e<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>es<span class=\"_ _3\"></span>timaciones <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>juicios<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>relaci\u00f3n<span class=\"_ _7\"></span> <span class=\"_ _8\"> </span>co<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>el <span class=\"_ _8\"> </span>futuro<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>utilizados contablemente, si bi<span class=\"_ _3\"></span>en no presentan diferenc<span class=\"_ _3\"></span>ias signifi<span class=\"_ _3\"></span>cativas con las utilizad<span class=\"_ _3\"></span>as en los ejerc<span class=\"_ _3\"></span>icios anteriores<span class=\"_ _3\"></span>.<span class=\"_ _7\"></span>  En <span class=\"_ _8\"> </span>materia<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>me<span class=\"_ _3\"></span>dioambiental <span class=\"_ _6\"> </span>los <span class=\"_ _8\"></span>objetivos <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Pharma <span class=\"_ _8\"></span>Mar<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>son <span class=\"_ _6\"> </span>reducir <span class=\"_ _8\"> </span>las <span class=\"_ _6\"> </span>emis<span class=\"_ _3\"></span>iones <span class=\"_ _8\"> </span>de <span class=\"_ _6\"> </span>gases <span class=\"_ _8\"></span>de <span class=\"_ _6\"> </span>efecto invernadero, mejorar <span class=\"_ _3\"></span>la eficiencia e<span class=\"_ _3\"></span>nerg\u00e9tica de las ins<span class=\"_ _3\"></span>talaciones y de los proc<span class=\"_ _3\"></span>esos productivos, <span class=\"_ _3\"></span>promover la utilizaci\u00f3n <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>energ\u00ed<span class=\"_ _3\"></span>as <span class=\"_ _e\"></span>limpias, <span class=\"_ _e\"></span>usar <span class=\"_ _a\"></span>racionalmente <span class=\"_ _a\"></span>los <span class=\"_ _e\"></span>recursos<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>favorecer <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>rec<span class=\"_ _3\"></span>iclado, <span class=\"_ _e\"></span>as\u00ed <span class=\"_ _e\"></span>como <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>alizar acciones <span class=\"_ _e\"></span>sobre <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>biod<span class=\"_ _3\"></span>iversidad <span class=\"_ _e\"></span>marin<span class=\"_ _3\"></span>a, <span class=\"_ _a\"></span>puesto <span class=\"_ _e\"></span>que <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>m<span class=\"_ _3\"></span>edio <span class=\"_ _e\"></span>marino <span class=\"_ _e\"></span>es <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>or<span class=\"_ _3\"></span>igen <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>nues<span class=\"_ _3\"></span>tra <span class=\"_ _e\"></span>actividad.<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>E<span class=\"_ _3\"></span>n este sentido, en 2023 <span class=\"_ _0\"></span>se han instalado <span class=\"lsc\">36</span>7 placas solares que, <span class=\"_ _0\"></span>sumadas<span class=\"_ _3\"></span> a <span class=\"_ _0\"></span>las 48 placas instaladas en 2022, permitir\u00e1n <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>Ph<span class=\"_ _3\"></span>arma <span class=\"_ _a\"></span>Mar <span class=\"_ _8\"></span><span class=\"ls8\">auto</span>-generar <span class=\"_ _8\"></span>un <span class=\"_ _a\"></span>8% <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>su<span class=\"_ _3\"></span>s <span class=\"_ _a\"></span>necesidades<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>energ\u00e9ticas<span class=\"_ _3\"></span>. <span class=\"_ _a\"></span>Adicio<span class=\"_ _3\"></span>nal<span class=\"_ _3\"></span>mente, <span class=\"_ _a\"></span>desd<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>la segunda mitad <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e 2023 <span class=\"_ _0\"></span>Pharma mar <span class=\"_ _0\"></span>ha contratado <span class=\"_ _0\"></span>el suministro de energ\u00eda el\u00e9ctrica <span class=\"_ _0\"></span>procedente \u00fanicamente de fuentes 100% renov<span class=\"_ _3\"></span>ables<span class=\"_ _3\"></span>. En <span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>marco <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>trategia <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>soste<span class=\"_ _3\"></span>nibilidad <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>directamente <span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>lacionado <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>cambio <span class=\"_ _3\"></span>clim\u00e1<span class=\"_ _3\"></span>tico<span class=\"_ _3\"></span>, <span class=\"_ _7\"></span>Pharma Mar <span class=\"_ _3\"></span>ca<span class=\"_ _3\"></span>lcula <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>huella<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>carbono <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>operaciones <span class=\"_ _7\"></span>incluyen<span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>las<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>fuentes<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>emisiones <span class=\"_ _3\"></span>G<span class=\"_ _3\"></span>EI <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>alcances<span class=\"_ _1e\"> </span>1, <span class=\"_ _7\"></span>2 <span class=\"_ _7\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>3. <span class=\"_ _7\"></span>. <span class=\"_ _e\"></span>Se <span class=\"_ _e\"></span>trata <span class=\"_ _e\"></span>del <span class=\"_ _7\"></span>pr<span class=\"_ _3\"></span>imer <span class=\"_ _e\"></span>paso<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>par<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>esta<span class=\"_ _3\"></span>blecer <span class=\"_ _e\"></span>objetivos <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>re<span class=\"_ _3\"></span>ducci\u00f3n <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>emisiones <span class=\"_ _e\"></span>a<span class=\"_ _3\"></span><span class=\"lsf\">mb</span>iciosos <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>con base cient\u00edfica y c<span class=\"_ _3\"></span>onvertirse en una<span class=\"_ _3\"></span> empresa neta <span class=\"_ _3\"></span>cer<span class=\"_ _3\"></span>o. El  c\u00e1lculo <span class=\"_ _5\"> </span>de  la  huella  d<span class=\"_ _3\"></span>e  carbono <span class=\"_ _5\"> </span>del  Grupo <span class=\"_ _5\"> </span>Pharma  Mar  s<span class=\"_ _3\"></span>e  ha  rea<span class=\"_ _3\"></span>lizado  s<span class=\"_ _3\"></span>iguiendo  las <span class=\"_ _5\"> </span>directrices metodol\u00f3gicas establecidas en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>GHG Protocol, la <span class=\"_ _0\"></span>norma m\u00e1s <span class=\"_ _0\"></span>reconocida internacionalmen<span class=\"_ _7\"></span>te que <span class=\"_ _b\"></span>esta<span class=\"_ _3\"></span>blece marcos normalizados <span class=\"_ _3\"></span>para medir, gestion<span class=\"_ _3\"></span>ar y notificar l<span class=\"_ _3\"></span>as emisiones de G<span class=\"_ _3\"></span>EI de las empresas.<span class=\"_ _7\"></span> Pharma <span class=\"_ _7\"></span>Mar <span class=\"_ _e\"></span>ha <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>ometido <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>us <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>\u00e1lculos <span class=\"_ _7\"></span>sobre <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>h<span class=\"_ _3\"></span>uella <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>carbono <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>sus <span class=\"_ _e\"></span>objetivos <span class=\"_ _e\"></span>a <span class=\"_ _7\"></span>Science <span class=\"_ _e\"></span>Based <span class=\"_ _7\"></span>T<span class=\"_ _3\"></span>arget Initiative (SBTI). L<span class=\"_ _3\"></span>os objetivos son los<span class=\"_ _3\"></span> siguientes:<span class=\"_ _1e\"> </span>Objetivo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>escarbonizaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>corto <span class=\"_ _0\"></span>plazo: <span class=\"_ _b\"></span>4<span class=\"_ _3\"></span>2% <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>re<span class=\"_ _3\"></span>ducci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>emisiones <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>alcanc<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>1 <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>2 <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>2030,<span class=\"_ _3\"></span> con respecto al a\u00f1o base <span class=\"_ _3\"></span>2021.<span class=\"_ _1e\"> </span>Objetivo <span class=\"_ _8\"> </span><span class=\"ff7\">net <span class=\"_ _8\"> </span>z<span class=\"_ _3\"></span>ero</span> <span class=\"_ _8\"> </span>a <span class=\"_ _6\"> </span>largo <span class=\"_ _8\"></span>plazo: <span class=\"_ _8\"></span>90% <span class=\"_ _6\"> </span>de <span class=\"_ _8\"></span>reducci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _8\"></span>emisiones <span class=\"_ _8\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>alcance <span class=\"_ _6\"> </span>1, <span class=\"_ _8\"></span>2 <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>3 <span class=\"_ _8\"> </span>al<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>2<span class=\"_ _3\"></span>0<span class=\"_ _3\"></span>50 <span class=\"_ _8\"></span>y neutralizaci\u00f3n de em<span class=\"_ _3\"></span>isiones res<span class=\"_ _3\"></span>iduales (10% restante). <span class=\"_ _7\"></span> Alc<span class=\"_ _b\"></span>ance<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> la <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>so<span class=\"_ _b\"></span>lida<span class=\"_ _0\"></span>ci<span class=\"_ _b\"></span>\u00f3n A <span class=\"_ _7\"></span>ef<span class=\"_ _0\"></span>ect<span class=\"_ _0\"></span>os<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>prep<span class=\"_ _b\"></span>ara<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>anu<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>cons<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>as,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>en<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>end<span class=\"_ _b\"></span>e <span class=\"_ _7\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>exi<span class=\"_ _0\"></span>ste<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>un <span class=\"_ _3\"></span>Grup<span class=\"_ _b\"></span>o <span class=\"_ _7\"></span>cuand<span class=\"_ _b\"></span>o <span class=\"_ _7\"></span>la<span class=\"_ _b\"></span> So<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>dad <span class=\"_ _b\"></span>Ma<span class=\"_ _b\"></span>triz <span class=\"_ _b\"></span>ti<span class=\"_ _b\"></span>ene <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>m\u00e1s<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>ent<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>ndi<span class=\"_ _b\"></span>entes<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>si<span class=\"_ _0\"></span>end<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>\u00e9sta<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>aqu<span class=\"_ _b\"></span>ella<span class=\"_ _b\"></span>s <span class=\"_ _0\"></span>sob<span class=\"_ _b\"></span>re <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>dom<span class=\"_ _0\"></span>ina<span class=\"_ _b\"></span>nte <span class=\"_ _b\"></span>ti<span class=\"_ _b\"></span>ene el<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>rol<span class=\"_ _b\"></span>, bi<span class=\"_ _b\"></span>en d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rma<span class=\"_ _b\"></span> dir<span class=\"_ _0\"></span>ect<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ta.<span class=\"_ _b\"></span> El<span class=\"ls0\"> d<span class=\"_ _0\"></span>eta<span class=\"_ _b\"></span>lle <span class=\"_ _b\"></span>de la<span class=\"_ _b\"></span>s soci<span class=\"_ _b\"></span>edad<span class=\"_ _b\"></span>es d<span class=\"_ _b\"></span>epen<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>sol<span class=\"_ _b\"></span>ida<span class=\"_ _0\"></span>do <span class=\"_ _b\"></span>al 3<span class=\"_ _b\"></span>1 de<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>embr<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>e <span class=\"ls11\">2023</span> e<span class=\"_ _b\"></span>s el<span class=\"_ _0\"></span> si<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e:<span class=\"_ _0\"></span> </span>Participaci\u00f3n Nombre Domicilio Soc<span class=\"_ _0\"></span>ial Directa Indirecta Total Pharma Mar US<span class=\"_ _0\"></span>A INC 195  Montague<span class=\"_ _0\"></span> St. 12th floor <span class=\"_ _0\"></span>Suite 1211 Brooklyn<span class=\"_ _0\"></span>, N.Y. 11201 100,00% - 100,00% PharmaMar AG  Aeschengrabe<span class=\"_ _0\"></span>n 29, CH 4051<span class=\"_ _0\"></span> Basilea, Suiza 100,00% - 100,00% Pharma Mar Sarl<span class=\"_ _0\"></span> 6 Rue de l\u00b4Est <span class=\"ff6\">\u2013</span> 92<span class=\"_ _0\"></span> 100 Boulogne<span class=\"_ _0\"></span> Billancourt , Paris<span class=\"_ _0\"></span>, Francia 100,00% - 100,00% Pharma Mar GmbH<span class=\"_ _b\"></span>  Uhlandstra\u00dfe 14<span class=\"_ _0\"></span> - 10623 Berlin, Al<span class=\"_ _0\"></span>emania 100,00% - 100,00% Pharma Mar Srl<span class=\"_ _0\"></span> (Italia) Via Lombardia<span class=\"_ _0\"></span> 2/A C/O Innov.<span class=\"_ _0\"></span> Campus-Building <span class=\"_ _0\"></span>B, 20068 Peschiera Borr<span class=\"_ _0\"></span>omeo Milan, Italia<span class=\"_ _0\"></span> 100,00% - 100,00% Pharma Mar, Srl (B\u00e9lgica) Rue de la Pres<span class=\"_ _0\"></span>se, 4, 1000 Bruse<span class=\"_ _0\"></span>las, Belgica 100,00% - 100,00% Pharma Mar Ges.m.b.H Teinfaltstra\u00dfe 9/7<span class=\"_ _0\"></span>, 1010 Viena, Au<span class=\"_ _0\"></span>stria 100,00% - 100,00% Genomica, S.<span class=\"_ _0\"></span>A.U. en liquidaci\u00f3n (*) Via de los Poblado<span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>, 1, Edif. B, <span class=\"_ _0\"></span>Parq. Emp. Alvento<span class=\"_ _0\"></span>, Madrid, Espa\u00f1a 100,00% - 100,00% Gen\u00f3mica, A.<span class=\"_ _0\"></span>B. (en liquidaci\u00f3n) (*) Medicon Village S<span class=\"_ _0\"></span>cheelevage 2,Lu<span class=\"_ _b\"></span>nd,Suecia - 100,00% 100,00% Gen\u00f3mica (Wuh<span class=\"_ _0\"></span>an) Trading Co.Ltd (en<span class=\"_ _b\"></span> liquidaci\u00f3n) (*) No.401-421<span class=\"_ _0\"></span> (Wuhan Free Trade<span class=\"_ _0\"></span> Area) 4/F, Office<span class=\"_ _0\"></span> Building A, No.777, Guanggu<span class=\"_ _0\"></span> 3 Road, Wahan<span class=\"_ _b\"></span> E<span class=\"_ _3\"></span>ast Lake High-tech<span class=\"_ _0\"></span>, Development Zone<span class=\"_ _0\"></span> - 100,00% 100,00% Sylentis, S.A<span class=\"_ _0\"></span>.U.  Pza. del Des<span class=\"_ _0\"></span>cubridor Diego de Or<span class=\"_ _b\"></span>das,<span class=\"_ _3\"></span> 3 Madrid 100,00% - 100,00% (*<span class=\"_ _0\"></span>) <span class=\"_ _b\"></span>Gen\u00f3<span class=\"_ _b\"></span>mic<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>A.B<span class=\"_ _0\"></span>.y<span class=\"_ _b\"></span> Gen<span class=\"_ _b\"></span>\u00f3mi<span class=\"_ _b\"></span>ca L<span class=\"_ _b\"></span>td,<span class=\"_ _0\"></span> f<span class=\"_ _b\"></span>ilia<span class=\"_ _b\"></span>les<span class=\"_ _b\"></span> par<span class=\"_ _b\"></span>tic<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s a<span class=\"_ _b\"></span>l 1<span class=\"_ _0\"></span>00<span class=\"_ _b\"></span>% p<span class=\"_ _0\"></span>or<span class=\"_ _b\"></span> Gen<span class=\"_ _b\"></span>omi<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>S.A<span class=\"_ _0\"></span>.U<span class=\"_ _b\"></span> en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>iqu<span class=\"_ _b\"></span>ida<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _b\"></span>. A <span class=\"_ _0\"></span><span class=\"ls0\">con<span class=\"_ _b\"></span>tinu<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n, <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>of<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span> l<span class=\"_ _b\"></span>as <span class=\"_ _b\"></span>soci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span>pen<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>jun<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>fir<span class=\"_ _0\"></span>ma<span class=\"_ _b\"></span>s <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>ha<span class=\"_ _b\"></span>n <span class=\"_ _b\"></span>audi<span class=\"_ _b\"></span>tado<span class=\"_ _b\"></span> </span>lo<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>sta<span class=\"_ _b\"></span>dos f<span class=\"_ _b\"></span>inan<span class=\"_ _b\"></span>ciero<span class=\"_ _b\"></span>s co<span class=\"_ _b\"></span>rre<span class=\"_ _0\"></span>spo<span class=\"_ _b\"></span>ndie<span class=\"_ _b\"></span>ntes <span class=\"_ _b\"></span>al e<span class=\"_ _0\"></span>jer<span class=\"_ _b\"></span>cici<span class=\"_ _0\"></span>o <span class=\"ls11\">2023</span>:<span class=\"_ _0\"></span><span class=\"fs3\"> </span>Nombre y Do<span class=\"_ _0\"></span>micilio Auditor\u00eda estat<span class=\"_ _0\"></span>utaria Pharma Mar US<span class=\"_ _0\"></span>A INC  Walter &amp; Shuf<span class=\"_ _0\"></span>fain, PC PharmaMar AG   PwC Pharma Mar Sarl<span class=\"_ _0\"></span> KPMG Pharma Mar GmbH<span class=\"_ _b\"></span>  No<span class=\"ls0\"> </span>Pharma Mar Srl  PwC<span class=\"_ _1e\"> </span>Pharma Mar, Srl (B\u00e9<span class=\"_ _0\"></span>lgica)  PwC Pharma Mar Ges<span class=\"_ _0\"></span>.m.b.H No<span class=\"ls0\"> </span>Genomica, S.<span class=\"_ _0\"></span>A.U. en liquidaci\u00f3n<span class=\"_ _0\"></span> (*)  KPMG Gen\u00f3mica, A.<span class=\"_ _0\"></span>B. (en liquidaci\u00f3n)<span class=\"_ _0\"></span> (*) No<span class=\"ls0\"> </span>Gen\u00f3mica (Wuh<span class=\"_ _0\"></span>an) Trading Co.Lt<span class=\"_ _0\"></span>d (en liquidaci\u00f3n) (*)<span class=\"_ _0\"></span> No<span class=\"ls0\"> </span>Sylentis, S.A<span class=\"_ _0\"></span>.U.   KPMG Des<span class=\"_ _b\"></span>crip<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>soc<span class=\"_ _b\"></span>ied<span class=\"_ _b\"></span>ades<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>die<span class=\"_ _b\"></span>ntes<span class=\"_ _b\"></span> La actividad principal de <span class=\"_ _0\"></span>las sociedades del Grupo, en <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>odos los casos consolidadas por integraci\u00f3n global, al 31 de diciembre de <span class=\"_ _3\"></span><span class=\"lsc\">20<span class=\"ls8\">23</span></span> <span class=\"lsd\">y <span class=\"ls8\">2022<span class=\"lsa\">, </span></span></span>es la sigui<span class=\"_ _3\"></span>ente:<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a Ma<span class=\"_ _0\"></span>r U<span class=\"_ _0\"></span>SA<span class=\"_ _b\"></span>: De<span class=\"_ _0\"></span>sar<span class=\"_ _0\"></span>rol<span class=\"_ _b\"></span>lo d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>eg<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> E<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s U<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>aMar<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>G: <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rci<span class=\"_ _b\"></span>ali<span class=\"_ _0\"></span>zac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>prod<span class=\"_ _0\"></span>uct<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>fa<span class=\"_ _b\"></span>rma<span class=\"_ _0\"></span>c\u00e9u<span class=\"_ _b\"></span>tico<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>cad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>sui<span class=\"_ _b\"></span>zo.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a Ma<span class=\"_ _0\"></span>r S<span class=\"_ _b\"></span>ARL:<span class=\"_ _0\"></span> L<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>erc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>zaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>rod<span class=\"_ _0\"></span>uct<span class=\"_ _b\"></span>os f<span class=\"_ _b\"></span>arma<span class=\"_ _b\"></span>c\u00e9uti<span class=\"_ _b\"></span>cos <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rca<span class=\"_ _0\"></span>do <span class=\"_ _b\"></span>fran<span class=\"_ _b\"></span>c\u00e9s.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a Ma<span class=\"_ _0\"></span>r G<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>H: <span class=\"_ _b\"></span>La co<span class=\"_ _b\"></span>mer<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>zaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>rod<span class=\"_ _0\"></span>uct<span class=\"_ _b\"></span>os f<span class=\"_ _b\"></span>arma<span class=\"_ _b\"></span>c\u00e9ut<span class=\"_ _0\"></span>ico<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rca<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> a<span class=\"_ _b\"></span>lem\u00e1<span class=\"_ _0\"></span>n.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a Ma<span class=\"_ _0\"></span>r S<span class=\"_ _b\"></span>.r.l<span class=\"_ _0\"></span>.:<span class=\"_ _0\"></span> La<span class=\"_ _b\"></span> come<span class=\"_ _b\"></span>rcia<span class=\"_ _b\"></span>liza<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n de<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>rod<span class=\"_ _b\"></span>ucto<span class=\"_ _b\"></span>s far<span class=\"_ _b\"></span>mac\u00e9<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ico<span class=\"_ _b\"></span>s en <span class=\"_ _b\"></span>el m<span class=\"_ _0\"></span>er<span class=\"_ _b\"></span>cado<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>tal<span class=\"_ _b\"></span>ian<span class=\"_ _0\"></span>o.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a Ma<span class=\"_ _0\"></span>r <span class=\"ls10\">S.</span>r<span class=\"_ _0\"></span>.l<span class=\"_ _0\"></span>. B<span class=\"_ _b\"></span>\u00e9lgi<span class=\"_ _b\"></span>ca: <span class=\"ls11\">La c</span>o<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>iza<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e p<span class=\"_ _b\"></span>rodu<span class=\"_ _b\"></span>ctos <span class=\"_ _0\"></span>fa<span class=\"_ _b\"></span>rmac\u00e9<span class=\"_ _b\"></span>utic<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> me<span class=\"_ _b\"></span>rcado<span class=\"_ _b\"></span> bel<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a <span class=\"_ _e\"></span>Mar <span class=\"_ _7\"></span>Ges.m<span class=\"_ _0\"></span>.b<span class=\"_ _0\"></span>.H <span class=\"_ _7\"></span>AT <span class=\"_ _7\"></span>(Aust<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>a): <span class=\"_ _7\"></span>La <span class=\"_ _e\"></span>com<span class=\"_ _0\"></span>er<span class=\"_ _b\"></span>cial<span class=\"_ _0\"></span>iz<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>pro<span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>farm<span class=\"_ _0\"></span>ac\u00e9<span class=\"_ _b\"></span>uti<span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>merca<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> au<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>co.<span class=\"_ _1e\"> </span>Gen<span class=\"_ _b\"></span>\u00f3mic<span class=\"_ _0\"></span>a, <span class=\"_ _b\"></span>S.A.<span class=\"_ _b\"></span>U. e<span class=\"_ _0\"></span>n l<span class=\"_ _b\"></span>iqu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>aci\u00f3<span class=\"_ _b\"></span>n (Ge<span class=\"_ _0\"></span>n\u00f3<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ca)<span class=\"_ _0\"></span>:<span class=\"_ _0\"></span> Ce<span class=\"_ _0\"></span>s\u00f3 <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>acti<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>en a<span class=\"_ _0\"></span>bri<span class=\"_ _b\"></span>l de<span class=\"_ _b\"></span> 202<span class=\"_ _0\"></span>3.<span class=\"_ _1e\"> </span>Gen<span class=\"_ _b\"></span>\u00f3mic<span class=\"_ _0\"></span>a, <span class=\"_ _b\"></span>A.B.<span class=\"_ _b\"></span>: En<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>iq<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n.<span class=\"_ _1e\"> </span>Gen\u00f3<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ca <span class=\"_ _0\"></span>Tra<span class=\"_ _b\"></span>ding<span class=\"_ _0\"></span> C<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span>, L<span class=\"_ _b\"></span>td.<span class=\"_ _0\"></span>(Ch<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>a)<span class=\"_ _0\"></span>: E<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n.<span class=\"_ _1e\"> </span>Syl<span class=\"_ _b\"></span>enti<span class=\"_ _b\"></span>s, <span class=\"_ _7\"></span>S.A<span class=\"_ _0\"></span>.U.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>(Syl<span class=\"_ _b\"></span>enti<span class=\"_ _0\"></span>s)<span class=\"_ _0\"></span>: <span class=\"_ _3\"></span>La <span class=\"_ _7\"></span>inv<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n, <span class=\"_ _7\"></span>de<span class=\"_ _b\"></span>sarro<span class=\"_ _b\"></span>llo,<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>prod<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>vent<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>pro<span class=\"_ _b\"></span>duct<span class=\"_ _0\"></span>os <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>acti<span class=\"_ _b\"></span>vida<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> te<span class=\"_ _0\"></span>rap<span class=\"_ _0\"></span>\u00e9u<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ca <span class=\"_ _3\"></span>basa<span class=\"_ _b\"></span>da <span class=\"_ _7\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>dism<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>uci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>sil<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>mi<span class=\"_ _b\"></span>ento<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>expre<span class=\"_ _b\"></span>si\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>g\u00e9<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>ca,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>as\u00ed<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>com<span class=\"_ _b\"></span>o <span class=\"_ _7\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span>riv<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> fa<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>c\u00e9u<span class=\"_ _b\"></span>tico<span class=\"_ _0\"></span>s de lo<span class=\"_ _0\"></span>s mism<span class=\"_ _b\"></span>os en dif<span class=\"_ _b\"></span>eren<span class=\"_ _0\"></span>tes<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span>mul<span class=\"_ _b\"></span>acio<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s y <span class=\"_ _3\"></span>apl<span class=\"_ _b\"></span>icad<span class=\"_ _0\"></span>os po<span class=\"_ _b\"></span>r <span class=\"_ _3\"></span>dif<span class=\"_ _b\"></span>eren<span class=\"_ _0\"></span>tes v\u00edas<span class=\"_ _0\"></span> a <span class=\"_ _3\"></span>tod<span class=\"_ _b\"></span>o <span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>po de<span class=\"_ _b\"></span> en<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>rme<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s, <span class=\"_ _0\"></span>sin<span class=\"_ _b\"></span> que<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span> ni<span class=\"_ _b\"></span>ng\u00fan<span class=\"_ _b\"></span> pro<span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n e<span class=\"_ _b\"></span>l me<span class=\"_ _b\"></span>rcado<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>ech<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>act<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>l.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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   "value": "Espa\u00f1a",
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   "value": "Colmenar Viejo (Madrid) Avenida de los Reyes, 1 (Pol. Industrial La Mina \u2013 norte) ",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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  "fact-452": {
   "value": "Colmenar Viejo (Madrid) Avenida de los Reyes, 1 (Pol. Industrial La Mina \u2013 norte) ",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
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    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
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  "fact-478": {
   "value": "Madrid",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
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  },
  "fact-407": {
   "value": "Pharma  Mar tiene como  actividad  principal  la investigaci\u00f3n,  desarrollo,  producci\u00f3n y  comercializaci\u00f3n  de productos  bioactivos  de  origen  marino,  para  su  aplicaci\u00f3n  en  oncolog\u00eda,  as\u00ed  como  la  gesti\u00f3n,  apoyo  y promoci\u00f3n de sus sociedades participadas dentro del \u00e1rea del diagn\u00f3stico y del RNA de interferencia, as\u00ed como de las participadas cuyo objeto es la comercializaci\u00f3n de los productos para oncolog\u00eda en Europa. En 2020 cre\u00f3 una nueva unidad de negocio en Virolog\u00eda. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "Alc<span class=\"_ _b\"></span>ance<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> la <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>so<span class=\"_ _b\"></span>lida<span class=\"_ _0\"></span>ci<span class=\"_ _b\"></span>\u00f3n A <span class=\"_ _7\"></span>ef<span class=\"_ _0\"></span>ect<span class=\"_ _0\"></span>os<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>prep<span class=\"_ _b\"></span>ara<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>anu<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>cons<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>as,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>en<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>end<span class=\"_ _b\"></span>e <span class=\"_ _7\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>exi<span class=\"_ _0\"></span>ste<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>un <span class=\"_ _3\"></span>Grup<span class=\"_ _b\"></span>o <span class=\"_ _7\"></span>cuand<span class=\"_ _b\"></span>o <span class=\"_ _7\"></span>la<span class=\"_ _b\"></span> So<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>dad <span class=\"_ _b\"></span>Ma<span class=\"_ _b\"></span>triz <span class=\"_ _b\"></span>ti<span class=\"_ _b\"></span>ene <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>m\u00e1s<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>ent<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>ndi<span class=\"_ _b\"></span>entes<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>si<span class=\"_ _0\"></span>end<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>\u00e9sta<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>aqu<span class=\"_ _b\"></span>ella<span class=\"_ _b\"></span>s <span class=\"_ _0\"></span>sob<span class=\"_ _b\"></span>re <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>dom<span class=\"_ _0\"></span>ina<span class=\"_ _b\"></span>nte <span class=\"_ _b\"></span>ti<span class=\"_ _b\"></span>ene el<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>rol<span class=\"_ _b\"></span>, bi<span class=\"_ _b\"></span>en d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rma<span class=\"_ _b\"></span> dir<span class=\"_ _0\"></span>ect<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ta.<span class=\"_ _b\"></span> El<span class=\"ls0\"> d<span class=\"_ _0\"></span>eta<span class=\"_ _b\"></span>lle <span class=\"_ _b\"></span>de la<span class=\"_ _b\"></span>s soci<span class=\"_ _b\"></span>edad<span class=\"_ _b\"></span>es d<span class=\"_ _b\"></span>epen<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>sol<span class=\"_ _b\"></span>ida<span class=\"_ _0\"></span>do <span class=\"_ _b\"></span>al 3<span class=\"_ _b\"></span>1 de<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>embr<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>e <span class=\"ls11\">2023</span> e<span class=\"_ _b\"></span>s el<span class=\"_ _0\"></span> si<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e:<span class=\"_ _0\"></span> </span>Participaci\u00f3n Nombre Domicilio Soc<span class=\"_ _0\"></span>ial Directa Indirecta Total Pharma Mar US<span class=\"_ _0\"></span>A INC 195  Montague<span class=\"_ _0\"></span> St. 12th floor <span class=\"_ _0\"></span>Suite 1211 Brooklyn<span class=\"_ _0\"></span>, N.Y. 11201 100,00% - 100,00% PharmaMar AG  Aeschengrabe<span class=\"_ _0\"></span>n 29, CH 4051<span class=\"_ _0\"></span> Basilea, Suiza 100,00% - 100,00% Pharma Mar Sarl<span class=\"_ _0\"></span> 6 Rue de l\u00b4Est <span class=\"ff6\">\u2013</span> 92<span class=\"_ _0\"></span> 100 Boulogne<span class=\"_ _0\"></span> Billancourt , Paris<span class=\"_ _0\"></span>, Francia 100,00% - 100,00% Pharma Mar GmbH<span class=\"_ _b\"></span>  Uhlandstra\u00dfe 14<span class=\"_ _0\"></span> - 10623 Berlin, Al<span class=\"_ _0\"></span>emania 100,00% - 100,00% Pharma Mar Srl<span class=\"_ _0\"></span> (Italia) Via Lombardia<span class=\"_ _0\"></span> 2/A C/O Innov.<span class=\"_ _0\"></span> Campus-Building <span class=\"_ _0\"></span>B, 20068 Peschiera Borr<span class=\"_ _0\"></span>omeo Milan, Italia<span class=\"_ _0\"></span> 100,00% - 100,00% Pharma Mar, Srl (B\u00e9lgica) Rue de la Pres<span class=\"_ _0\"></span>se, 4, 1000 Bruse<span class=\"_ _0\"></span>las, Belgica 100,00% - 100,00% Pharma Mar Ges.m.b.H Teinfaltstra\u00dfe 9/7<span class=\"_ _0\"></span>, 1010 Viena, Au<span class=\"_ _0\"></span>stria 100,00% - 100,00% Genomica, S.<span class=\"_ _0\"></span>A.U. en liquidaci\u00f3n (*) Via de los Poblado<span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>, 1, Edif. B, <span class=\"_ _0\"></span>Parq. Emp. Alvento<span class=\"_ _0\"></span>, Madrid, Espa\u00f1a 100,00% - 100,00% Gen\u00f3mica, A.<span class=\"_ _0\"></span>B. (en liquidaci\u00f3n) (*) Medicon Village S<span class=\"_ _0\"></span>cheelevage 2,Lu<span class=\"_ _b\"></span>nd,Suecia - 100,00% 100,00% Gen\u00f3mica (Wuh<span class=\"_ _0\"></span>an) Trading Co.Ltd (en<span class=\"_ _b\"></span> liquidaci\u00f3n) (*) No.401-421<span class=\"_ _0\"></span> (Wuhan Free Trade<span class=\"_ _0\"></span> Area) 4/F, Office<span class=\"_ _0\"></span> Building A, No.777, Guanggu<span class=\"_ _0\"></span> 3 Road, Wahan<span class=\"_ _b\"></span> E<span class=\"_ _3\"></span>ast Lake High-tech<span class=\"_ _0\"></span>, Development Zone<span class=\"_ _0\"></span> - 100,00% 100,00% Sylentis, S.A<span class=\"_ _0\"></span>.U.  Pza. del Des<span class=\"_ _0\"></span>cubridor Diego de Or<span class=\"_ _b\"></span>das,<span class=\"_ _3\"></span> 3 Madrid 100,00% - 100,00% (*<span class=\"_ _0\"></span>) <span class=\"_ _b\"></span>Gen\u00f3<span class=\"_ _b\"></span>mic<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>A.B<span class=\"_ _0\"></span>.y<span class=\"_ _b\"></span> Gen<span class=\"_ _b\"></span>\u00f3mi<span class=\"_ _b\"></span>ca L<span class=\"_ _b\"></span>td,<span class=\"_ _0\"></span> f<span class=\"_ _b\"></span>ilia<span class=\"_ _b\"></span>les<span class=\"_ _b\"></span> par<span class=\"_ _b\"></span>tic<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s a<span class=\"_ _b\"></span>l 1<span class=\"_ _0\"></span>00<span class=\"_ _b\"></span>% p<span class=\"_ _0\"></span>or<span class=\"_ _b\"></span> Gen<span class=\"_ _b\"></span>omi<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>S.A<span class=\"_ _0\"></span>.U<span class=\"_ _b\"></span> en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>iqu<span class=\"_ _b\"></span>ida<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _b\"></span>. A <span class=\"_ _0\"></span><span class=\"ls0\">con<span class=\"_ _b\"></span>tinu<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n, <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>of<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span> l<span class=\"_ _b\"></span>as <span class=\"_ _b\"></span>soci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span>pen<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>jun<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>fir<span class=\"_ _0\"></span>ma<span class=\"_ _b\"></span>s <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>ha<span class=\"_ _b\"></span>n <span class=\"_ _b\"></span>audi<span class=\"_ _b\"></span>tado<span class=\"_ _b\"></span> </span>lo<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>sta<span class=\"_ _b\"></span>dos f<span class=\"_ _b\"></span>inan<span class=\"_ _b\"></span>ciero<span class=\"_ _b\"></span>s co<span class=\"_ _b\"></span>rre<span class=\"_ _0\"></span>spo<span class=\"_ _b\"></span>ndie<span class=\"_ _b\"></span>ntes <span class=\"_ _b\"></span>al e<span class=\"_ _0\"></span>jer<span class=\"_ _b\"></span>cici<span class=\"_ _0\"></span>o <span class=\"ls11\">2023</span>:<span class=\"_ _0\"></span><span class=\"fs3\"> </span>Nombre y Do<span class=\"_ _0\"></span>micilio Auditor\u00eda estat<span class=\"_ _0\"></span>utaria Pharma Mar US<span class=\"_ _0\"></span>A INC  Walter &amp; Shuf<span class=\"_ _0\"></span>fain, PC PharmaMar AG   PwC Pharma Mar Sarl<span class=\"_ _0\"></span> KPMG Pharma Mar GmbH<span class=\"_ _b\"></span>  No<span class=\"ls0\"> </span>Pharma Mar Srl  PwC<span class=\"_ _1e\"> </span>Pharma Mar, Srl (B\u00e9<span class=\"_ _0\"></span>lgica)  PwC Pharma Mar Ges<span class=\"_ _0\"></span>.m.b.H No<span class=\"ls0\"> </span>Genomica, S.<span class=\"_ _0\"></span>A.U. en liquidaci\u00f3n<span class=\"_ _0\"></span> (*)  KPMG Gen\u00f3mica, A.<span class=\"_ _0\"></span>B. (en liquidaci\u00f3n)<span class=\"_ _0\"></span> (*) No<span class=\"ls0\"> </span>Gen\u00f3mica (Wuh<span class=\"_ _0\"></span>an) Trading Co.Lt<span class=\"_ _0\"></span>d (en liquidaci\u00f3n) (*)<span class=\"_ _0\"></span> No<span class=\"ls0\"> </span>Sylentis, S.A<span class=\"_ _0\"></span>.U.   KPMG Des<span class=\"_ _b\"></span>crip<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>soc<span class=\"_ _b\"></span>ied<span class=\"_ _b\"></span>ades<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>die<span class=\"_ _b\"></span>ntes<span class=\"_ _b\"></span> La actividad principal de <span class=\"_ _0\"></span>las sociedades del Grupo, en <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>odos los casos consolidadas por integraci\u00f3n global, al 31 de diciembre de <span class=\"_ _3\"></span><span class=\"lsc\">20<span class=\"ls8\">23</span></span> <span class=\"lsd\">y <span class=\"ls8\">2022<span class=\"lsa\">, </span></span></span>es la sigui<span class=\"_ _3\"></span>ente:<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a Ma<span class=\"_ _0\"></span>r U<span class=\"_ _0\"></span>SA<span class=\"_ _b\"></span>: De<span class=\"_ _0\"></span>sar<span class=\"_ _0\"></span>rol<span class=\"_ _b\"></span>lo d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>eg<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> E<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s U<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>aMar<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>G: <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rci<span class=\"_ _b\"></span>ali<span class=\"_ _0\"></span>zac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>prod<span class=\"_ _0\"></span>uct<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>fa<span class=\"_ _b\"></span>rma<span class=\"_ _0\"></span>c\u00e9u<span class=\"_ _b\"></span>tico<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>cad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>sui<span class=\"_ _b\"></span>zo.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a Ma<span class=\"_ _0\"></span>r S<span class=\"_ _b\"></span>ARL:<span class=\"_ _0\"></span> L<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>erc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>zaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>rod<span class=\"_ _0\"></span>uct<span class=\"_ _b\"></span>os f<span class=\"_ _b\"></span>arma<span class=\"_ _b\"></span>c\u00e9uti<span class=\"_ _b\"></span>cos <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rca<span class=\"_ _0\"></span>do <span class=\"_ _b\"></span>fran<span class=\"_ _b\"></span>c\u00e9s.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a Ma<span class=\"_ _0\"></span>r G<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>H: <span class=\"_ _b\"></span>La co<span class=\"_ _b\"></span>mer<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>zaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>rod<span class=\"_ _0\"></span>uct<span class=\"_ _b\"></span>os f<span class=\"_ _b\"></span>arma<span class=\"_ _b\"></span>c\u00e9ut<span class=\"_ _0\"></span>ico<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rca<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> a<span class=\"_ _b\"></span>lem\u00e1<span class=\"_ _0\"></span>n.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a Ma<span class=\"_ _0\"></span>r S<span class=\"_ _b\"></span>.r.l<span class=\"_ _0\"></span>.:<span class=\"_ _0\"></span> La<span class=\"_ _b\"></span> come<span class=\"_ _b\"></span>rcia<span class=\"_ _b\"></span>liza<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n de<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>rod<span class=\"_ _b\"></span>ucto<span class=\"_ _b\"></span>s far<span class=\"_ _b\"></span>mac\u00e9<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ico<span class=\"_ _b\"></span>s en <span class=\"_ _b\"></span>el m<span class=\"_ _0\"></span>er<span class=\"_ _b\"></span>cado<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>tal<span class=\"_ _b\"></span>ian<span class=\"_ _0\"></span>o.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a Ma<span class=\"_ _0\"></span>r <span class=\"ls10\">S.</span>r<span class=\"_ _0\"></span>.l<span class=\"_ _0\"></span>. B<span class=\"_ _b\"></span>\u00e9lgi<span class=\"_ _b\"></span>ca: <span class=\"ls11\">La c</span>o<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>iza<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e p<span class=\"_ _b\"></span>rodu<span class=\"_ _b\"></span>ctos <span class=\"_ _0\"></span>fa<span class=\"_ _b\"></span>rmac\u00e9<span class=\"_ _b\"></span>utic<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> me<span class=\"_ _b\"></span>rcado<span class=\"_ _b\"></span> bel<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a <span class=\"_ _e\"></span>Mar <span class=\"_ _7\"></span>Ges.m<span class=\"_ _0\"></span>.b<span class=\"_ _0\"></span>.H <span class=\"_ _7\"></span>AT <span class=\"_ _7\"></span>(Aust<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>a): <span class=\"_ _7\"></span>La <span class=\"_ _e\"></span>com<span class=\"_ _0\"></span>er<span class=\"_ _b\"></span>cial<span class=\"_ _0\"></span>iz<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>pro<span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>farm<span class=\"_ _0\"></span>ac\u00e9<span class=\"_ _b\"></span>uti<span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>merca<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> au<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>co.<span class=\"_ _1e\"> </span>Gen<span class=\"_ _b\"></span>\u00f3mic<span class=\"_ _0\"></span>a, <span class=\"_ _b\"></span>S.A.<span class=\"_ _b\"></span>U. e<span class=\"_ _0\"></span>n l<span class=\"_ _b\"></span>iqu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>aci\u00f3<span class=\"_ _b\"></span>n (Ge<span class=\"_ _0\"></span>n\u00f3<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ca)<span class=\"_ _0\"></span>:<span class=\"_ _0\"></span> Ce<span class=\"_ _0\"></span>s\u00f3 <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>acti<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>en a<span class=\"_ _0\"></span>bri<span class=\"_ _b\"></span>l de<span class=\"_ _b\"></span> 202<span class=\"_ _0\"></span>3.<span class=\"_ _1e\"> </span>Gen<span class=\"_ _b\"></span>\u00f3mic<span class=\"_ _0\"></span>a, <span class=\"_ _b\"></span>A.B.<span class=\"_ _b\"></span>: En<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>iq<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n.<span class=\"_ _1e\"> </span>Gen\u00f3<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ca <span class=\"_ _0\"></span>Tra<span class=\"_ _b\"></span>ding<span class=\"_ _0\"></span> C<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span>, L<span class=\"_ _b\"></span>td.<span class=\"_ _0\"></span>(Ch<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>a)<span class=\"_ _0\"></span>: E<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n.<span class=\"_ _1e\"> </span>Syl<span class=\"_ _b\"></span>enti<span class=\"_ _b\"></span>s, <span class=\"_ _7\"></span>S.A<span class=\"_ _0\"></span>.U.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>(Syl<span class=\"_ _b\"></span>enti<span class=\"_ _0\"></span>s)<span class=\"_ _0\"></span>: <span class=\"_ _3\"></span>La <span class=\"_ _7\"></span>inv<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n, <span class=\"_ _7\"></span>de<span class=\"_ _b\"></span>sarro<span class=\"_ _b\"></span>llo,<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>prod<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>vent<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>pro<span class=\"_ _b\"></span>duct<span class=\"_ _0\"></span>os <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>acti<span class=\"_ _b\"></span>vida<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> te<span class=\"_ _0\"></span>rap<span class=\"_ _0\"></span>\u00e9u<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ca <span class=\"_ _3\"></span>basa<span class=\"_ _b\"></span>da <span class=\"_ _7\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>dism<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>uci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>sil<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>mi<span class=\"_ _b\"></span>ento<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>expre<span class=\"_ _b\"></span>si\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>g\u00e9<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>ca,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>as\u00ed<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>com<span class=\"_ _b\"></span>o <span class=\"_ _7\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span>riv<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> fa<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>c\u00e9u<span class=\"_ _b\"></span>tico<span class=\"_ _0\"></span>s de lo<span class=\"_ _0\"></span>s mism<span class=\"_ _b\"></span>os en dif<span class=\"_ _b\"></span>eren<span class=\"_ _0\"></span>tes<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span>mul<span class=\"_ _b\"></span>acio<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s y <span class=\"_ _3\"></span>apl<span class=\"_ _b\"></span>icad<span class=\"_ _0\"></span>os po<span class=\"_ _b\"></span>r <span class=\"_ _3\"></span>dif<span class=\"_ _b\"></span>eren<span class=\"_ _0\"></span>tes v\u00edas<span class=\"_ _0\"></span> a <span class=\"_ _3\"></span>tod<span class=\"_ _b\"></span>o <span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>po de<span class=\"_ _b\"></span> en<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>rme<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s, <span class=\"_ _0\"></span>sin<span class=\"_ _b\"></span> que<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span> ni<span class=\"_ _b\"></span>ng\u00fan<span class=\"_ _b\"></span> pro<span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n e<span class=\"_ _b\"></span>l me<span class=\"_ _b\"></span>rcado<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>ech<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>act<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>l.<span class=\"_ _1e\"> </span>2.4<span class=\"ls0\"> P<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>nci<span class=\"_ _0\"></span>pi<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> co<span class=\"_ _b\"></span>nsol<span class=\"_ _0\"></span>ida<span class=\"_ _b\"></span>ci\u00f3<span class=\"_ _b\"></span>n </span>Dependientes <span class=\"_ _8\"></span>son <span class=\"_ _a\"></span>todas <span class=\"_ _a\"></span>la<span class=\"_ _3\"></span>s <span class=\"_ _a\"></span>entidades<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>sobre <span class=\"_ _8\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>ti<span class=\"_ _3\"></span>ene <span class=\"_ _a\"></span>contro<span class=\"_ _3\"></span>l. <span class=\"_ _a\"></span>Se<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>considera <span class=\"_ _8\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _8\"></span>Grupo controla <span class=\"_ _3\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>entidad<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cuand<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>est\u00e1 <span class=\"_ _7\"></span>expuesto<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>derecho <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>obte<span class=\"_ _3\"></span>ner <span class=\"_ _3\"></span>unos<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>rendi<span class=\"_ _3\"></span>mientos <span class=\"_ _3\"></span>var<span class=\"_ _3\"></span>iables <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>su implicaci\u00f3n <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _e\"></span>participada, <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>tiene <span class=\"_ _e\"></span>derecho<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>sobre<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>lo<span class=\"_ _3\"></span>s <span class=\"_ _7\"></span>mism<span class=\"_ _3\"></span>os, <span class=\"_ _7\"></span>y <span class=\"_ _e\"></span>tiene <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>capac<span class=\"_ _3\"></span>idad <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>uti<span class=\"_ _3\"></span>lizar <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _7\"></span>poder sobre ella <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>influir<span class=\"_ _3\"></span> so<span class=\"_ _3\"></span>bre ta<span class=\"_ _3\"></span>les re<span class=\"_ _3\"></span>ndimientos. L<span class=\"_ _3\"></span>as d<span class=\"_ _3\"></span>ependientes <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>consolidan <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>partir d<span class=\"_ _3\"></span>e la<span class=\"_ _3\"></span> fecha <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>que se transfiere el contro<span class=\"_ _3\"></span>l al Grupo, y se excl<span class=\"_ _3\"></span>uyen de la c<span class=\"_ _3\"></span>onsolidaci\u00f3n en la <span class=\"_ _3\"></span>fecha en que cesa el<span class=\"_ _3\"></span> mismo.<span class=\"_ _1e\"> </span>Para <span class=\"_ _c\"> </span>cont<span class=\"_ _3\"></span>abilizar <span class=\"_ _c\"> </span>l<span class=\"_ _3\"></span>as <span class=\"_ _c\"> </span>co<span class=\"_ _3\"></span>mbinaciones <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>negoci<span class=\"_ _3\"></span>os <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>aplica<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>el <span class=\"_ _c\"> </span>m\u00e9t<span class=\"_ _3\"></span>odo <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>adquisici\u00f3n. <span class=\"_ _d\"> </span>La contraprestaci\u00f3n <span class=\"_ _7\"></span>transferid<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>dquisici\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _7\"></span>dependiente <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>corresp<span class=\"_ _3\"></span>onde <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _7\"></span>razonable de <span class=\"_ _8\"> </span>l<span class=\"_ _3\"></span>os <span class=\"_ _6\"> </span>activos <span class=\"_ _8\"> </span>transf<span class=\"_ _3\"></span>eridos, <span class=\"_ _6\"> </span>los <span class=\"_ _8\"> </span>p<span class=\"_ _3\"></span>asivos <span class=\"_ _6\"> </span>incurridos <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>los <span class=\"_ _8\"></span>anteri<span class=\"_ _3\"></span>ores <span class=\"_ _6\"> </span>propietarios <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _6\"> </span>adquirida, <span class=\"_ _6\"> </span>y <span class=\"_ _8\"> </span>las<span class=\"_ _3\"></span> participaciones  en  el  patrimon<span class=\"_ _3\"></span>io  emitidas  por  el  Grupo.  La  contraprestaci\u00f3n  tambi\u00e9n  incl<span class=\"_ _3\"></span>uye  el  valor razonable de todo activo <span class=\"_ _3\"></span>o pasivo que <span class=\"_ _3\"></span>proceda de un ac<span class=\"_ _3\"></span>uerdo de contraprestac<span class=\"_ _3\"></span>i\u00f3n contingente<span class=\"_ _3\"></span>. <span class=\"_ _7\"></span> Los activos y <span class=\"_ _0\"></span>los pasivos identificables adquiridos y los <span class=\"_ _0\"></span>pasivos continge<span class=\"_ _3\"></span>ntes asumidos en una combinaci\u00f3n de negocios se valoran <span class=\"_ _3\"></span>inicialmente a su v<span class=\"_ _3\"></span>alor razonable en la f<span class=\"_ _3\"></span>echa de adquisici<span class=\"_ _3\"></span>\u00f3n. <span class=\"_ _3\"></span> Para <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>combinaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>de negocios, <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>puede optar <span class=\"_ _0\"></span>por <span class=\"_ _b\"></span>rec<span class=\"_ _3\"></span>onocer las <span class=\"_ _b\"></span>part<span class=\"_ _3\"></span>icipaciones no <span class=\"_ _b\"></span>do<span class=\"_ _3\"></span>minantes en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>adquirida <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>valor<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>parte <span class=\"_ _e\"></span>pr<span class=\"_ _3\"></span>oporcional <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>participac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>dominante <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>los<span class=\"_ _3\"></span> importes reconocidos <span class=\"_ _3\"></span>de los activos net<span class=\"_ _3\"></span>os identificable<span class=\"_ _3\"></span>s de la adquirid<span class=\"_ _3\"></span>a.<span class=\"_ _3\"></span> Los <span class=\"_ _3\"></span>costes <span class=\"_ _7\"></span>relacionados <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>la ad<span class=\"_ _3\"></span>quisici\u00f3n <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>reconocen <span class=\"_ _3\"></span>como <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>astos <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>el ej<span class=\"_ _3\"></span>ercicio <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>incurre <span class=\"_ _7\"></span>en ellos. Si <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>combinaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>egocios <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>realiza <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>etapas, <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>libros<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>part<span class=\"_ _3\"></span>icipaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>patr<span class=\"_ _3\"></span>imonio neto <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>adquirid<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>que <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>adqu<span class=\"_ _3\"></span>iriente <span class=\"_ _7\"></span>ten\u00eda <span class=\"_ _e\"></span>anteriormente <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>-eval\u00faa <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>f<span class=\"_ _3\"></span>echa <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>adquisici\u00f3n. <span class=\"_ _e\"></span>Toda plusval\u00eda o minusval\u00eda resu<span class=\"_ _3\"></span>ltante d<span class=\"_ _3\"></span>e tal re-eva<span class=\"_ _3\"></span>luaci\u00f3n se reconoce <span class=\"_ _3\"></span>en la cuenta de<span class=\"_ _3\"></span> p\u00e9rdidas y gananc<span class=\"_ _3\"></span>ias.<span class=\"_ _3\"></span> La <span class=\"_ _3\"></span>contrapr<span class=\"_ _3\"></span>estaci\u00f3n <span class=\"_ _7\"></span>contingente <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>clasifica <span class=\"_ _7\"></span>como <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>atrimonio <span class=\"_ _7\"></span>neto <span class=\"_ _e\"></span>o <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omo <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>financiero. <span class=\"_ _7\"></span>Los <span class=\"_ _3\"></span>import<span class=\"_ _3\"></span>es clasificados <span class=\"_ _e\"></span>como <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>asivos <span class=\"_ _e\"></span>financieros <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>on <span class=\"_ _e\"></span>reevalua<span class=\"_ _3\"></span>dos <span class=\"_ _e\"></span>posteriorment<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>valor <span class=\"_ _e\"></span>ra<span class=\"_ _7\"></span>zonable <span class=\"_ _e\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>cambios <span class=\"_ _e\"></span>en<span class=\"_ _3\"></span> dicho valor reconoci<span class=\"_ _3\"></span>dos en la cuenta <span class=\"_ _3\"></span>de p\u00e9rdidas y ga<span class=\"_ _3\"></span>nancias.<span class=\"_ _3\"></span> El <span class=\"_ _6\"> </span>exceso <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>contrapre<span class=\"_ _3\"></span>staci\u00f3n <span class=\"_ _6\"> </span>transferida, <span class=\"_ _9\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>importe <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>cualqu<span class=\"_ _3\"></span>ier <span class=\"_ _6\"> </span>participac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _6\"> </span>no <span class=\"_ _6\"> </span>dominante <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>la<span class=\"_ _3\"></span> adquirida <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>adqu<span class=\"_ _3\"></span>isici\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>cualqu<span class=\"_ _7\"></span>ier <span class=\"_ _3\"></span>participaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>previa <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>patrimonio neto en la adq<span class=\"_ _3\"></span>uirida sobre <span class=\"_ _3\"></span>el valor r<span class=\"_ _3\"></span>azonable de <span class=\"_ _3\"></span>los activos netos <span class=\"_ _3\"></span>identificables<span class=\"_ _3\"></span> adquiridos se r<span class=\"_ _3\"></span>egistra como<span class=\"_ _3\"></span> fondo de comercio. Si el tot<span class=\"_ _3\"></span>al de la contraprestac<span class=\"_ _3\"></span>i\u00f3n transferida, la part<span class=\"_ _3\"></span>icipaci\u00f3n no domin<span class=\"_ _3\"></span>ante reconoc<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>da y la  participaci\u00f3n  previamente  mantenida<span class=\"_ _3\"></span>  es  menor  que  el <span class=\"_ _9\"> </span>valor  razonable  de  los  activos  netos  de  la dependiente <span class=\"_ _6\"> </span>adquirida <span class=\"_ _6\"> </span>e<span class=\"_ _3\"></span>n <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>caso <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>adqu<span class=\"_ _3\"></span>isici\u00f3n <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>condic<span class=\"_ _3\"></span>iones <span class=\"_ _6\"> </span>muy <span class=\"_ _6\"> </span>ventajos<span class=\"_ _3\"></span>as, <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>diferencia <span class=\"_ _6\"> </span>se reconoce directament<span class=\"_ _3\"></span>e en la cuenta de res<span class=\"_ _3\"></span>ultados.<span class=\"_ _3\"></span> En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>cas<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _b\"></span>filia<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>cons<span class=\"_ _3\"></span>olidada <span class=\"_ _b\"></span>por el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>m\u00e9t<span class=\"_ _3\"></span>odo <span class=\"_ _b\"></span>de i<span class=\"_ _0\"></span>ntegraci\u00f3n <span class=\"_ _0\"></span>global, <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>eliminan <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>operac<span class=\"_ _3\"></span>iones <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>saldos con otras sociedades de<span class=\"_ _3\"></span>l Gr<span class=\"_ _3\"></span>upo y los ingresos<span class=\"_ _3\"></span> y gastos en transacc<span class=\"_ _3\"></span>iones entre entidades <span class=\"_ _3\"></span>del Grupo. <span class=\"_ _7\"></span> Tambi\u00e9n <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>eliminan <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>\u00e9rdidas <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>ganancias <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>surjan <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>intra<span class=\"_ _3\"></span>grupo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>reco<span class=\"_ _3\"></span>nozcan como <span class=\"_ _3\"></span>activos<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>mod<span class=\"_ _3\"></span>ificado <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>casos <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>ha <span class=\"_ _3\"></span>sido necesario para aseg<span class=\"_ _3\"></span>urar la uniformi<span class=\"_ _3\"></span>dad con las pol\u00edtica<span class=\"_ _3\"></span>s adoptadas por e<span class=\"_ _3\"></span>l Grupo.<span class=\"_ _7\"></span> En <span class=\"_ _6\"> </span>la <span class=\"_ _8\"> </span>Nota<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>1 <span class=\"_ _8\"></span>se <span class=\"_ _6\"> </span>desglosa<span class=\"_ _3\"></span>n <span class=\"_ _6\"> </span>los <span class=\"_ _8\"> </span>dat<span class=\"_ _3\"></span>os <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>id<span class=\"_ _3\"></span>entificaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>sociedades <span class=\"_ _6\"> </span>dependientes <span class=\"_ _6\"> </span>incluidas <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>el per\u00edmetro de conso<span class=\"_ _3\"></span>lidaci\u00f3n.<span class=\"_ _3\"></span> Todas las sociedades <span class=\"_ _3\"></span>dependientes tie<span class=\"_ _3\"></span>nen un ejercicio<span class=\"_ _3\"></span> econ\u00f3mico que c<span class=\"_ _3\"></span>oincide con el a\u00f1o n<span class=\"_ _3\"></span>atural.<span class=\"_ _7\"></span> 2.4.1<span class=\"ls0\"> Tr<span class=\"_ _b\"></span>ansa<span class=\"_ _0\"></span>cc<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rti<span class=\"_ _0\"></span>ci<span class=\"_ _b\"></span>paci<span class=\"_ _0\"></span>one<span class=\"_ _b\"></span>s no<span class=\"_ _0\"></span> do<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ina<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es </span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _8\"></span>contabiliza <span class=\"_ _8\"></span>las <span class=\"_ _a\"></span>transaccion<span class=\"_ _3\"></span>es <span class=\"_ _8\"></span>con <span class=\"_ _a\"></span>participaciones<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>no <span class=\"_ _8\"></span>dominantes <span class=\"_ _8\"></span>como <span class=\"_ _a\"></span>transac<span class=\"_ _3\"></span>ciones <span class=\"_ _8\"></span>con <span class=\"_ _a\"></span>los propietarios <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>patri<span class=\"_ _3\"></span>monio <span class=\"_ _b\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>Grupo. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>pras <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>articipaciones <span class=\"_ _0\"></span>no <span class=\"_ _b\"></span>dominantes, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>di<span class=\"_ _3\"></span>ferencia <span class=\"_ _b\"></span>entre<span class=\"_ _3\"></span> la contraprest<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _3\"></span>abonada <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>la corresp<span class=\"_ _3\"></span>ondiente <span class=\"_ _3\"></span>proporc<span class=\"_ _3\"></span>i\u00f3n del <span class=\"_ _3\"></span>valor c<span class=\"_ _3\"></span>ontable <span class=\"_ _3\"></span>de l<span class=\"_ _3\"></span>os act<span class=\"_ _3\"></span>ivos netos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> dependiente <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>registra <span class=\"_ _d\"> </span>en <span class=\"_ _c\"> </span>e<span class=\"_ _3\"></span>l <span class=\"_ _d\"> </span>patrimonio <span class=\"_ _d\"> </span>neto. <span class=\"_ _d\"> </span>Las <span class=\"_ _d\"> </span>ganancias <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>p\u00e9rdida<span class=\"_ _3\"></span>s <span class=\"_ _d\"> </span>por <span class=\"_ _c\"> </span>enajen<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _d\"> </span>de participaciones no dom<span class=\"_ _3\"></span>inantes se rec<span class=\"_ _3\"></span>onocen igualment<span class=\"_ _3\"></span>e en el patrimonio<span class=\"_ _3\"></span> neto.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "Alc<span class=\"_ _b\"></span>ance<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> la <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>so<span class=\"_ _b\"></span>lida<span class=\"_ _0\"></span>ci<span class=\"_ _b\"></span>\u00f3n A <span class=\"_ _7\"></span>ef<span class=\"_ _0\"></span>ect<span class=\"_ _0\"></span>os<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>prep<span class=\"_ _b\"></span>ara<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>anu<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>cons<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>as,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>en<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>end<span class=\"_ _b\"></span>e <span class=\"_ _7\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>exi<span class=\"_ _0\"></span>ste<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>un <span class=\"_ _3\"></span>Grup<span class=\"_ _b\"></span>o <span class=\"_ _7\"></span>cuand<span class=\"_ _b\"></span>o <span class=\"_ _7\"></span>la<span class=\"_ _b\"></span> So<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>dad <span class=\"_ _b\"></span>Ma<span class=\"_ _b\"></span>triz <span class=\"_ _b\"></span>ti<span class=\"_ _b\"></span>ene <span class=\"_ _b\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>m\u00e1s<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>ent<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>ndi<span class=\"_ _b\"></span>entes<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>si<span class=\"_ _0\"></span>end<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>\u00e9sta<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>aqu<span class=\"_ _b\"></span>ella<span class=\"_ _b\"></span>s <span class=\"_ _0\"></span>sob<span class=\"_ _b\"></span>re <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>dom<span class=\"_ _0\"></span>ina<span class=\"_ _b\"></span>nte <span class=\"_ _b\"></span>ti<span class=\"_ _b\"></span>ene el<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>rol<span class=\"_ _b\"></span>, bi<span class=\"_ _b\"></span>en d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rma<span class=\"_ _b\"></span> dir<span class=\"_ _0\"></span>ect<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ta.<span class=\"_ _b\"></span> El<span class=\"ls0\"> d<span class=\"_ _0\"></span>eta<span class=\"_ _b\"></span>lle <span class=\"_ _b\"></span>de la<span class=\"_ _b\"></span>s soci<span class=\"_ _b\"></span>edad<span class=\"_ _b\"></span>es d<span class=\"_ _b\"></span>epen<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>sol<span class=\"_ _b\"></span>ida<span class=\"_ _0\"></span>do <span class=\"_ _b\"></span>al 3<span class=\"_ _b\"></span>1 de<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>embr<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>e <span class=\"ls11\">2023</span> e<span class=\"_ _b\"></span>s el<span class=\"_ _0\"></span> si<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e:<span class=\"_ _0\"></span> </span>Participaci\u00f3n Nombre Domicilio Soc<span class=\"_ _0\"></span>ial Directa Indirecta Total Pharma Mar US<span class=\"_ _0\"></span>A INC 195  Montague<span class=\"_ _0\"></span> St. 12th floor <span class=\"_ _0\"></span>Suite 1211 Brooklyn<span class=\"_ _0\"></span>, N.Y. 11201 100,00% - 100,00% PharmaMar AG  Aeschengrabe<span class=\"_ _0\"></span>n 29, CH 4051<span class=\"_ _0\"></span> Basilea, Suiza 100,00% - 100,00% Pharma Mar Sarl<span class=\"_ _0\"></span> 6 Rue de l\u00b4Est <span class=\"ff6\">\u2013</span> 92<span class=\"_ _0\"></span> 100 Boulogne<span class=\"_ _0\"></span> Billancourt , Paris<span class=\"_ _0\"></span>, Francia 100,00% - 100,00% Pharma Mar GmbH<span class=\"_ _b\"></span>  Uhlandstra\u00dfe 14<span class=\"_ _0\"></span> - 10623 Berlin, Al<span class=\"_ _0\"></span>emania 100,00% - 100,00% Pharma Mar Srl<span class=\"_ _0\"></span> (Italia) Via Lombardia<span class=\"_ _0\"></span> 2/A C/O Innov.<span class=\"_ _0\"></span> Campus-Building <span class=\"_ _0\"></span>B, 20068 Peschiera Borr<span class=\"_ _0\"></span>omeo Milan, Italia<span class=\"_ _0\"></span> 100,00% - 100,00% Pharma Mar, Srl (B\u00e9lgica) Rue de la Pres<span class=\"_ _0\"></span>se, 4, 1000 Bruse<span class=\"_ _0\"></span>las, Belgica 100,00% - 100,00% Pharma Mar Ges.m.b.H Teinfaltstra\u00dfe 9/7<span class=\"_ _0\"></span>, 1010 Viena, Au<span class=\"_ _0\"></span>stria 100,00% - 100,00% Genomica, S.<span class=\"_ _0\"></span>A.U. en liquidaci\u00f3n (*) Via de los Poblado<span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>, 1, Edif. B, <span class=\"_ _0\"></span>Parq. Emp. Alvento<span class=\"_ _0\"></span>, Madrid, Espa\u00f1a 100,00% - 100,00% Gen\u00f3mica, A.<span class=\"_ _0\"></span>B. (en liquidaci\u00f3n) (*) Medicon Village S<span class=\"_ _0\"></span>cheelevage 2,Lu<span class=\"_ _b\"></span>nd,Suecia - 100,00% 100,00% Gen\u00f3mica (Wuh<span class=\"_ _0\"></span>an) Trading Co.Ltd (en<span class=\"_ _b\"></span> liquidaci\u00f3n) (*) No.401-421<span class=\"_ _0\"></span> (Wuhan Free Trade<span class=\"_ _0\"></span> Area) 4/F, Office<span class=\"_ _0\"></span> Building A, No.777, Guanggu<span class=\"_ _0\"></span> 3 Road, Wahan<span class=\"_ _b\"></span> E<span class=\"_ _3\"></span>ast Lake High-tech<span class=\"_ _0\"></span>, Development Zone<span class=\"_ _0\"></span> - 100,00% 100,00% Sylentis, S.A<span class=\"_ _0\"></span>.U.  Pza. del Des<span class=\"_ _0\"></span>cubridor Diego de Or<span class=\"_ _b\"></span>das,<span class=\"_ _3\"></span> 3 Madrid 100,00% - 100,00% (*<span class=\"_ _0\"></span>) <span class=\"_ _b\"></span>Gen\u00f3<span class=\"_ _b\"></span>mic<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>A.B<span class=\"_ _0\"></span>.y<span class=\"_ _b\"></span> Gen<span class=\"_ _b\"></span>\u00f3mi<span class=\"_ _b\"></span>ca L<span class=\"_ _b\"></span>td,<span class=\"_ _0\"></span> f<span class=\"_ _b\"></span>ilia<span class=\"_ _b\"></span>les<span class=\"_ _b\"></span> par<span class=\"_ _b\"></span>tic<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s a<span class=\"_ _b\"></span>l 1<span class=\"_ _0\"></span>00<span class=\"_ _b\"></span>% p<span class=\"_ _0\"></span>or<span class=\"_ _b\"></span> Gen<span class=\"_ _b\"></span>omi<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>S.A<span class=\"_ _0\"></span>.U<span class=\"_ _b\"></span> en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>iqu<span class=\"_ _b\"></span>ida<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _b\"></span>. A <span class=\"_ _0\"></span><span class=\"ls0\">con<span class=\"_ _b\"></span>tinu<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n, <span class=\"_ _b\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>of<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span> l<span class=\"_ _b\"></span>as <span class=\"_ _b\"></span>soci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span>pen<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>jun<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>fir<span class=\"_ _0\"></span>ma<span class=\"_ _b\"></span>s <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>ha<span class=\"_ _b\"></span>n <span class=\"_ _b\"></span>audi<span class=\"_ _b\"></span>tado<span class=\"_ _b\"></span> </span>lo<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>sta<span class=\"_ _b\"></span>dos f<span class=\"_ _b\"></span>inan<span class=\"_ _b\"></span>ciero<span class=\"_ _b\"></span>s co<span class=\"_ _b\"></span>rre<span class=\"_ _0\"></span>spo<span class=\"_ _b\"></span>ndie<span class=\"_ _b\"></span>ntes <span class=\"_ _b\"></span>al e<span class=\"_ _0\"></span>jer<span class=\"_ _b\"></span>cici<span class=\"_ _0\"></span>o <span class=\"ls11\">2023</span>:<span class=\"_ _0\"></span><span class=\"fs3\"> </span>Nombre y Do<span class=\"_ _0\"></span>micilio Auditor\u00eda estat<span class=\"_ _0\"></span>utaria Pharma Mar US<span class=\"_ _0\"></span>A INC  Walter &amp; Shuf<span class=\"_ _0\"></span>fain, PC PharmaMar AG   PwC Pharma Mar Sarl<span class=\"_ _0\"></span> KPMG Pharma Mar GmbH<span class=\"_ _b\"></span>  No<span class=\"ls0\"> </span>Pharma Mar Srl  PwC<span class=\"_ _1e\"> </span>Pharma Mar, Srl (B\u00e9<span class=\"_ _0\"></span>lgica)  PwC Pharma Mar Ges<span class=\"_ _0\"></span>.m.b.H No<span class=\"ls0\"> </span>Genomica, S.<span class=\"_ _0\"></span>A.U. en liquidaci\u00f3n<span class=\"_ _0\"></span> (*)  KPMG Gen\u00f3mica, A.<span class=\"_ _0\"></span>B. (en liquidaci\u00f3n)<span class=\"_ _0\"></span> (*) No<span class=\"ls0\"> </span>Gen\u00f3mica (Wuh<span class=\"_ _0\"></span>an) Trading Co.Lt<span class=\"_ _0\"></span>d (en liquidaci\u00f3n) (*)<span class=\"_ _0\"></span> No<span class=\"ls0\"> </span>Sylentis, S.A<span class=\"_ _0\"></span>.U.   KPMG Des<span class=\"_ _b\"></span>crip<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>soc<span class=\"_ _b\"></span>ied<span class=\"_ _b\"></span>ades<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>die<span class=\"_ _b\"></span>ntes<span class=\"_ _b\"></span> La actividad principal de <span class=\"_ _0\"></span>las sociedades del Grupo, en <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>odos los casos consolidadas por integraci\u00f3n global, al 31 de diciembre de <span class=\"_ _3\"></span><span class=\"lsc\">20<span class=\"ls8\">23</span></span> <span class=\"lsd\">y <span class=\"ls8\">2022<span class=\"lsa\">, </span></span></span>es la sigui<span class=\"_ _3\"></span>ente:<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a Ma<span class=\"_ _0\"></span>r U<span class=\"_ _0\"></span>SA<span class=\"_ _b\"></span>: De<span class=\"_ _0\"></span>sar<span class=\"_ _0\"></span>rol<span class=\"_ _b\"></span>lo d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>eg<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> E<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s U<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>aMar<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>G: <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rci<span class=\"_ _b\"></span>ali<span class=\"_ _0\"></span>zac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>prod<span class=\"_ _0\"></span>uct<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>fa<span class=\"_ _b\"></span>rma<span class=\"_ _0\"></span>c\u00e9u<span class=\"_ _b\"></span>tico<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>cad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>sui<span class=\"_ _b\"></span>zo.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a Ma<span class=\"_ _0\"></span>r S<span class=\"_ _b\"></span>ARL:<span class=\"_ _0\"></span> L<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>erc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>zaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>rod<span class=\"_ _0\"></span>uct<span class=\"_ _b\"></span>os f<span class=\"_ _b\"></span>arma<span class=\"_ _b\"></span>c\u00e9uti<span class=\"_ _b\"></span>cos <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rca<span class=\"_ _0\"></span>do <span class=\"_ _b\"></span>fran<span class=\"_ _b\"></span>c\u00e9s.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a Ma<span class=\"_ _0\"></span>r G<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>H: <span class=\"_ _b\"></span>La co<span class=\"_ _b\"></span>mer<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>zaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>rod<span class=\"_ _0\"></span>uct<span class=\"_ _b\"></span>os f<span class=\"_ _b\"></span>arma<span class=\"_ _b\"></span>c\u00e9ut<span class=\"_ _0\"></span>ico<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rca<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> a<span class=\"_ _b\"></span>lem\u00e1<span class=\"_ _0\"></span>n.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a Ma<span class=\"_ _0\"></span>r S<span class=\"_ _b\"></span>.r.l<span class=\"_ _0\"></span>.:<span class=\"_ _0\"></span> La<span class=\"_ _b\"></span> come<span class=\"_ _b\"></span>rcia<span class=\"_ _b\"></span>liza<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n de<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>rod<span class=\"_ _b\"></span>ucto<span class=\"_ _b\"></span>s far<span class=\"_ _b\"></span>mac\u00e9<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ico<span class=\"_ _b\"></span>s en <span class=\"_ _b\"></span>el m<span class=\"_ _0\"></span>er<span class=\"_ _b\"></span>cado<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>tal<span class=\"_ _b\"></span>ian<span class=\"_ _0\"></span>o.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a Ma<span class=\"_ _0\"></span>r <span class=\"ls10\">S.</span>r<span class=\"_ _0\"></span>.l<span class=\"_ _0\"></span>. B<span class=\"_ _b\"></span>\u00e9lgi<span class=\"_ _b\"></span>ca: <span class=\"ls11\">La c</span>o<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>iza<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e p<span class=\"_ _b\"></span>rodu<span class=\"_ _b\"></span>ctos <span class=\"_ _0\"></span>fa<span class=\"_ _b\"></span>rmac\u00e9<span class=\"_ _b\"></span>utic<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> me<span class=\"_ _b\"></span>rcado<span class=\"_ _b\"></span> bel<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>.<span class=\"_ _1e\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a <span class=\"_ _e\"></span>Mar <span class=\"_ _7\"></span>Ges.m<span class=\"_ _0\"></span>.b<span class=\"_ _0\"></span>.H <span class=\"_ _7\"></span>AT <span class=\"_ _7\"></span>(Aust<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>a): <span class=\"_ _7\"></span>La <span class=\"_ _e\"></span>com<span class=\"_ _0\"></span>er<span class=\"_ _b\"></span>cial<span class=\"_ _0\"></span>iz<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>pro<span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>farm<span class=\"_ _0\"></span>ac\u00e9<span class=\"_ _b\"></span>uti<span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>merca<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> au<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>co.<span class=\"_ _1e\"> </span>Gen<span class=\"_ _b\"></span>\u00f3mic<span class=\"_ _0\"></span>a, <span class=\"_ _b\"></span>S.A.<span class=\"_ _b\"></span>U. e<span class=\"_ _0\"></span>n l<span class=\"_ _b\"></span>iqu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>aci\u00f3<span class=\"_ _b\"></span>n (Ge<span class=\"_ _0\"></span>n\u00f3<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ca)<span class=\"_ _0\"></span>:<span class=\"_ _0\"></span> Ce<span class=\"_ _0\"></span>s\u00f3 <span class=\"_ _b\"></span>sus <span class=\"_ _b\"></span>acti<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>en a<span class=\"_ _0\"></span>bri<span class=\"_ _b\"></span>l de<span class=\"_ _b\"></span> 202<span class=\"_ _0\"></span>3.<span class=\"_ _1e\"> </span>Gen<span class=\"_ _b\"></span>\u00f3mic<span class=\"_ _0\"></span>a, <span class=\"_ _b\"></span>A.B.<span class=\"_ _b\"></span>: En<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>iq<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n.<span class=\"_ _1e\"> </span>Gen\u00f3<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ca <span class=\"_ _0\"></span>Tra<span class=\"_ _b\"></span>ding<span class=\"_ _0\"></span> C<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span>, L<span class=\"_ _b\"></span>td.<span class=\"_ _0\"></span>(Ch<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>a)<span class=\"_ _0\"></span>: E<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n.<span class=\"_ _1e\"> </span>Syl<span class=\"_ _b\"></span>enti<span class=\"_ _b\"></span>s, <span class=\"_ _7\"></span>S.A<span class=\"_ _0\"></span>.U.<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>(Syl<span class=\"_ _b\"></span>enti<span class=\"_ _0\"></span>s)<span class=\"_ _0\"></span>: <span class=\"_ _3\"></span>La <span class=\"_ _7\"></span>inv<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n, <span class=\"_ _7\"></span>de<span class=\"_ _b\"></span>sarro<span class=\"_ _b\"></span>llo,<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>prod<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>vent<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>pro<span class=\"_ _b\"></span>duct<span class=\"_ _0\"></span>os <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>acti<span class=\"_ _b\"></span>vida<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> te<span class=\"_ _0\"></span>rap<span class=\"_ _0\"></span>\u00e9u<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ca <span class=\"_ _3\"></span>basa<span class=\"_ _b\"></span>da <span class=\"_ _7\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>dism<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>uci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>sil<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>mi<span class=\"_ _b\"></span>ento<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>expre<span class=\"_ _b\"></span>si\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>g\u00e9<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>ca,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>as\u00ed<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>com<span class=\"_ _b\"></span>o <span class=\"_ _7\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span>riv<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> fa<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>c\u00e9u<span class=\"_ _b\"></span>tico<span class=\"_ _0\"></span>s de lo<span class=\"_ _0\"></span>s mism<span class=\"_ _b\"></span>os en dif<span class=\"_ _b\"></span>eren<span class=\"_ _0\"></span>tes<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span>mul<span class=\"_ _b\"></span>acio<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s y <span class=\"_ _3\"></span>apl<span class=\"_ _b\"></span>icad<span class=\"_ _0\"></span>os po<span class=\"_ _b\"></span>r <span class=\"_ _3\"></span>dif<span class=\"_ _b\"></span>eren<span class=\"_ _0\"></span>tes v\u00edas<span class=\"_ _0\"></span> a <span class=\"_ _3\"></span>tod<span class=\"_ _b\"></span>o <span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>po de<span class=\"_ _b\"></span> en<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>rme<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s, <span class=\"_ _0\"></span>sin<span class=\"_ _b\"></span> que<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span> ni<span class=\"_ _b\"></span>ng\u00fan<span class=\"_ _b\"></span> pro<span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n e<span class=\"_ _b\"></span>l me<span class=\"_ _b\"></span>rcado<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>ech<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>act<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>l.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "2.<span class=\"ls0\"> <span class=\"_ _5\"> </span>POL\u00cdT<span class=\"_ _0\"></span>ICA<span class=\"_ _b\"></span>S CON<span class=\"_ _b\"></span>TABL<span class=\"_ _0\"></span>ES<span class=\"_ _b\"></span> </span>A <span class=\"_ _b\"></span>cont<span class=\"_ _3\"></span>inuaci\u00f3n, se <span class=\"_ _b\"></span>desc<span class=\"_ _3\"></span>riben <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>principales <span class=\"_ _0\"></span>pol\u00edticas contables <span class=\"_ _b\"></span>adopta<span class=\"_ _3\"></span>das <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>reparaci\u00f3n de <span class=\"_ _b\"></span>est<span class=\"_ _3\"></span>a<span class=\"lsd\">s <span class=\"_ _0\"></span><span class=\"ls0\">cuentas </span></span>anuales consolidadas<span class=\"_ _3\"></span>. Esta<span class=\"_ _3\"></span>s pol\u00edticas se han a<span class=\"_ _3\"></span>plicado de manera<span class=\"_ _3\"></span> uniforme p<span class=\"_ _3\"></span>ara todos los a\u00f1os<span class=\"_ _3\"></span> presentados, salvo que se indique <span class=\"_ _3\"></span>lo contrario.<span class=\"_ _3\"></span> 2.1<span class=\"ls0\"> Ba<span class=\"_ _b\"></span>ses <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tac<span class=\"_ _0\"></span>i\u00f3n<span class=\"_ _b\"></span> </span>Las <span class=\"_ _8\"></span>presentes <span class=\"_ _8\"></span>cuentas<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>anuales <span class=\"_ _8\"></span>consolidadas<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>eje<span class=\"_ _3\"></span>rcicio <span class=\"_ _6\"> </span><span class=\"ls8\">2023</span> <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>las<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>ejercicio <span class=\"_ _6\"> </span>2022, <span class=\"_ _8\"></span>presentadas <span class=\"_ _8\"> </span>a<span class=\"_ _3\"></span> efectos  comparativos,  se  han  preparado  de  acuerdo  con <span class=\"_ _9\"> </span>las  Normas  Internacionales  de  Informaci\u00f3n<span class=\"_ _3\"></span> Financiera <span class=\"_ _8\"> </span>e <span class=\"_ _8\"></span>interpret<span class=\"_ _3\"></span>aciones <span class=\"_ _8\"> </span>CINIIF <span class=\"_ _8\"> </span>a<span class=\"_ _3\"></span>doptadas <span class=\"_ _8\"> </span>para<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>su <span class=\"_ _6\"> </span>utilizaci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>U<span class=\"_ _3\"></span>ni\u00f3n <span class=\"_ _8\"></span>Europea, <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>onforme <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>lo establecido en el <span class=\"_ _0\"></span>Reglamento (CE) n\u00ba 1606/2002 del Parlamento Europeo y <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>Consejo del 19 de<span class=\"_ _0\"></span> julio de 2002, en virtud <span class=\"_ _3\"></span>de los cuale<span class=\"_ _3\"></span>s todas las soc<span class=\"_ _3\"></span>iedades que s<span class=\"_ _3\"></span>e rijan por e<span class=\"_ _3\"></span>l Derecho de<span class=\"_ _3\"></span> un Estad<span class=\"_ _3\"></span>o miembro de<span class=\"_ _3\"></span> l<span class=\"_ _7\"></span><span class=\"ls8\">a </span>Uni\u00f3n <span class=\"_ _b\"></span>Europea, <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>cuyos <span class=\"_ _b\"></span>valores<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>coticen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>m<span class=\"_ _3\"></span>ercado <span class=\"_ _b\"></span>regulado <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>alguno <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>Estados <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>conf<span class=\"_ _3\"></span>orman, deber\u00e1n presentar sus cuentas consolidadas de los ejercicios que se inicien a partir del 1 de enero de 2005 de acuerdo con las NIIF q<span class=\"_ _3\"></span>ue haya<span class=\"_ _3\"></span>n sido ad<span class=\"_ _3\"></span>optadas po<span class=\"_ _3\"></span>r la Uni\u00f3n Europea.<span class=\"_ _1e\"> </span>La<span class=\"lsd\">s <span class=\"ls0\">cuentas a<span class=\"_ _3\"></span>nuales conso<span class=\"_ _3\"></span>lidadas <span class=\"_ _3\"></span>se han <span class=\"_ _3\"></span>elaborado d<span class=\"_ _3\"></span>e acuerdo c<span class=\"_ _3\"></span>on el e<span class=\"_ _3\"></span>nfoque d<span class=\"_ _3\"></span>e coste hist\u00f3rico<span class=\"_ _3\"></span>, aunqu<span class=\"_ _3\"></span>e </span></span>modificado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>cas<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _e\"></span>activos <span class=\"_ _7\"></span>fi<span class=\"_ _3\"></span>nancieros <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>va<span class=\"_ _3\"></span>lor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>cambios <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>otro <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>gl<span class=\"_ _3\"></span>obal <span class=\"_ _a\"></span><span class=\"ls13\">y </span>activos y pasivos f<span class=\"_ _3\"></span>inancieros (incluidos d<span class=\"_ _3\"></span>erivados)<span class=\"_ _3\"></span>, a valor raz<span class=\"_ _3\"></span>onable con cam<span class=\"_ _3\"></span>bios en resultados<span class=\"_ _7\"></span>.<span class=\"_ _1e\"> </span>La <span class=\"_ _b\"></span>preparaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>estad<span class=\"_ _3\"></span>os <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>conf<span class=\"_ _3\"></span>ormes <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>las<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>NIIF <span class=\"_ _b\"></span>exige <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>uso <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cierta<span class=\"_ _3\"></span>s <span class=\"_ _b\"></span>estimaciones <span class=\"_ _b\"></span>contab<span class=\"_ _3\"></span>les cr\u00edticas. Tambi\u00e9n <span class=\"_ _b\"></span>exige a <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>Direc<span class=\"_ _3\"></span>ci\u00f3n que <span class=\"_ _b\"></span>ej<span class=\"_ _3\"></span>erza su <span class=\"_ _0\"></span>juicio en <span class=\"_ _b\"></span>el proceso de <span class=\"_ _b\"></span>aplicar las <span class=\"_ _0\"></span>pol\u00edticas contables <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el Grupo. <span class=\"_ _3\"></span>En <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Nota <span class=\"_ _7\"></span>4 <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>rev<span class=\"_ _3\"></span>elan <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>\u00e1r<span class=\"_ _3\"></span>eas <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>implican <span class=\"_ _3\"></span>un <span class=\"_ _7\"></span>mayor <span class=\"_ _3\"></span>grado <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>juic<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omplejidad <span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>\u00e1reas<span class=\"_ _3\"></span> donde las hip\u00f3tesis y es<span class=\"_ _3\"></span>timac<span class=\"_ _3\"></span>iones son signif<span class=\"_ _3\"></span>icativas para la<span class=\"_ _3\"></span><span class=\"lsd\">s </span>cuentas anual<span class=\"_ _3\"></span>es consolidadas<span class=\"_ _3\"></span>. Las pol\u00edticas contables aplicadas en la elaboraci\u00f3n de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls14\">la<span class=\"lsd\">s </span></span>cuentas anuales consoli<span class=\"_ _3\"></span>dadas al 31 de diciembre de 20<span class=\"lsc\">23<span class=\"ls0\"> <span class=\"_ _3\"></span>guardan <span class=\"_ _3\"></span>uniform<span class=\"_ _3\"></span>idad <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>las ut<span class=\"_ _3\"></span>il<span class=\"_ _3\"></span>izadas <span class=\"_ _3\"></span>en la <span class=\"_ _7\"></span>preparaci\u00f3n d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>la<span class=\"lsd\">s <span class=\"_ _3\"></span></span>cuentas<span class=\"_ _3\"></span> anua<span class=\"_ _3\"></span>les c<span class=\"_ _3\"></span>onsolidadas <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>l </span></span>ejercicio <span class=\"_ _7\"></span>term<span class=\"_ _3\"></span>inado <span class=\"_ _7\"></span>al <span class=\"_ _e\"></span>31 <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>dici<span class=\"_ _3\"></span>embre <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>2022<span class=\"lsa\">. <span class=\"_ _e\"></span></span>Las <span class=\"_ _e\"></span>estimaciones<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>significativas<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>realizadas <span class=\"_ _7\"></span>en <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>es<span class=\"_ _3\"></span>tados financieros del ejerc<span class=\"_ _3\"></span>icio <span class=\"ls8\">20<span class=\"_ _3\"></span>23</span> asimismo g<span class=\"_ _3\"></span>uardan unifo<span class=\"_ _3\"></span>rmidad con las realizadas e<span class=\"_ _3\"></span>n los del ejercicio <span class=\"_ _7\"></span>2022.  La<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>cif<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>do<span class=\"_ _b\"></span>cume<span class=\"_ _0\"></span>nto<span class=\"_ _b\"></span>s <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>com<span class=\"_ _b\"></span>pone<span class=\"_ _b\"></span>n <span class=\"_ _b\"></span>esta<span class=\"ls5\">s <span class=\"_ _b\"></span><span class=\"ls0\">cue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>anu<span class=\"_ _b\"></span>ales<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>cons<span class=\"_ _b\"></span>oli<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>das<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>est\u00e1<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>sad<span class=\"_ _b\"></span>as </span></span>en<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>uro<span class=\"_ _b\"></span>s.<span class=\"_ _1e\"> </span>2.2<span class=\"ls0\"> No<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>modi<span class=\"_ _b\"></span>fica<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>inte<span class=\"_ _0\"></span>rpr<span class=\"_ _b\"></span>etac<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nes<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>obl<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>or<span class=\"_ _b\"></span>ias <span class=\"_ _3\"></span>par<span class=\"_ _b\"></span>a <span class=\"_ _7\"></span>tod<span class=\"_ _b\"></span>os <span class=\"_ _3\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ejer<span class=\"_ _b\"></span>cici<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>comen<span class=\"_ _b\"></span>zados<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>1 </span>de <span class=\"_ _b\"></span>ener<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _b\"></span>[NIC<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>8]<span class=\"_ _1e\"> </span><span class=\"ff3\">NIC 1<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>(Modificaci\u00f3n)<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>\"Desglo<span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables\"<span class=\"_ _3\"></span><span class=\"ls15\">: </span></span>Se <span class=\"_ _7\"></span>ha <span class=\"_ _3\"></span>modificado <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>NIC <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>para <span class=\"_ _7\"></span>mejorar los  desglos<span class=\"_ _3\"></span>es  sobre<span class=\"_ _3\"></span>  las <span class=\"_ _5\"> </span>pol\u00edticas  co<span class=\"_ _3\"></span>ntables <span class=\"_ _5\"> </span>para  que <span class=\"_ _5\"> </span>proporcionen <span class=\"_ _5\"> </span>informaci\u00f3n  m\u00e1s<span class=\"_ _3\"></span>  \u00fatil <span class=\"_ _5\"> </span>a  los inversores  y  otros  usuar<span class=\"_ _3\"></span>ios  principales  de  los  esta<span class=\"_ _3\"></span>dos  financieros.  La  fecha<span class=\"_ _3\"></span>  efectiva  de  estas modificaciones es el 1 d<span class=\"_ _3\"></span>e enero de<span class=\"_ _3\"></span> 2023.<span class=\"_ _1e\"> </span><span class=\"ff3\">NIC <span class=\"_ _e\"></span>8 <span class=\"_ _a\"></span>(Mod<span class=\"_ _3\"></span>ificaci\u00f3n)<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>\"Definici\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>estimac<span class=\"_ _3\"></span>iones <span class=\"_ _a\"></span>contables<span class=\"_ _3\"></span>\"<span class=\"_ _3\"></span><span class=\"lsb\">: <span class=\"_ _a\"></span></span></span>Se <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>modific<span class=\"_ _3\"></span>ado <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>NIC <span class=\"_ _a\"></span>8 <span class=\"_ _a\"></span>para<span class=\"_ _3\"></span> ayudar <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>distinguir <span class=\"_ _e\"></span>entre <span class=\"_ _7\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>cambios <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>estim<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _7\"></span>contable <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>pol\u00edtica <span class=\"_ _7\"></span>contab<span class=\"_ _3\"></span>le. <span class=\"_ _7\"></span>La fecha efectiva de estas<span class=\"_ _3\"></span> modificaciones es e<span class=\"_ _3\"></span>l 1 de enero de 202<span class=\"_ _3\"></span>3.<span class=\"_ _1e\"> </span>NIC 12 <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span>Modificaci\u00f3n) <span class=\"_ _3\"></span>\"Im<span class=\"_ _3\"></span>puesto <span class=\"_ _3\"></span>diferido <span class=\"_ _3\"></span>relaciona<span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>tivos <span class=\"_ _7\"></span>y pas<span class=\"_ _3\"></span>ivos <span class=\"_ _3\"></span>derivados <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>una \u00fanica transacci\u00f3n\u201d<span class=\"ff3 lsb\">: </span><span class=\"ff2\">En determinadas circunstancias bajo la <span class=\"_ _0\"></span>NIC 12, las empresas est\u00e1n exentas <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e </span>reconocer <span class=\"_ _a\"></span>impuestos <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>iferidos <span class=\"_ _a\"></span>cuando <span class=\"_ _a\"></span>reconoc<span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _a\"></span>primera <span class=\"_ _a\"></span>vez<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>(<span class=\"_ _3\"></span>\u201cexenci\u00f3n <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e reconocimiento inicial\u201d). Anter<span class=\"ff2\">iormente<span class=\"_ _3\"></span>, <span class=\"_ _0\"></span>exist\u00eda cierta incertidumbre <span class=\"_ _0\"></span>sobre si la <span class=\"_ _b\"></span>exe<span class=\"_ _3\"></span>nci\u00f3n se <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>plicaba a </span>transacciones <span class=\"_ _e\"></span>tales <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>omo <span class=\"_ _7\"></span>arr<span class=\"_ _3\"></span>endamientos <span class=\"_ _7\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>obligaci<span class=\"_ _3\"></span>ones <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>desman<span class=\"_ _3\"></span>telamiento, <span class=\"_ _e\"></span>transacciones<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>para las cuales <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>reconoce<span class=\"_ _3\"></span>n ta<span class=\"_ _3\"></span>nto un <span class=\"_ _3\"></span>act<span class=\"_ _3\"></span>ivo c<span class=\"_ _3\"></span>omo un <span class=\"_ _3\"></span>pasi<span class=\"_ _3\"></span>vo <span class=\"_ _3\"></span>en el <span class=\"_ _3\"></span>mome<span class=\"_ _3\"></span>nto de <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>rec<span class=\"_ _3\"></span>onocimien<span class=\"_ _7\"></span>to <span class=\"_ _3\"></span>incial.  La <span class=\"_ _7\"></span>modificaci\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>aclara <span class=\"_ _7\"></span>que<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>exenc<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>aplica <span class=\"_ _7\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>tanto, <span class=\"_ _7\"></span>ex<span class=\"_ _3\"></span>iste <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>obl<span class=\"_ _3\"></span>igaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>r<span class=\"_ _3\"></span>econocer impuestos diferidos so<span class=\"_ _3\"></span>bre dichas transacc<span class=\"_ _3\"></span>iones. <span class=\"_ _3\"></span> La modificaci\u00f3n entra <span class=\"_ _3\"></span>en vigor para ejercicios q<span class=\"_ _3\"></span>ue comiencen a part<span class=\"_ _3\"></span>ir del 1 de e<span class=\"_ _3\"></span>nero de 2023, s<span class=\"_ _3\"></span>i bien se permite su aplicaci<span class=\"_ _3\"></span>\u00f3n anticipada. <span class=\"_ _7\"></span> La aplicaci\u00f3n de esta <span class=\"_ _3\"></span>norma no ha ten<span class=\"_ _3\"></span>ido impacto en c<span class=\"_ _3\"></span>uanto a los diferidos rel<span class=\"_ _3\"></span>acionados con NI<span class=\"_ _3\"></span>IF16 ya que se consider<span class=\"_ _3\"></span>\u00f3 su registr<span class=\"_ _3\"></span>o en el momento de la <span class=\"_ _3\"></span>adopci\u00f3n.<span class=\"_ _1e\"> </span><span class=\"ff9\">NIC <span class=\"_ _e\"></span>12 <span class=\"_ _a\"></span>(Mod<span class=\"_ _3\"></span>ificaci\u00f3n) <span class=\"_ _a\"></span>\u201cReforma <span class=\"_ _a\"></span>fisc<span class=\"_ _3\"></span>al <span class=\"_ _e\"></span>int<span class=\"_ _3\"></span>ernacional: <span class=\"_ _a\"></span>no<span class=\"_ _3\"></span>rmas <span class=\"_ _e\"></span>mo<span class=\"_ _3\"></span>delo <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Segund<span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>Pilar\u201d<span class=\"_ _3\"></span><span class=\"ff3 lsb\">: <span class=\"_ _a\"></span></span></span>En octubre <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2021, <span class=\"_ _8\"></span>m\u00e1s <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>130 <span class=\"_ _8\"></span>pa\u00edses, <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>representan <span class=\"_ _8\"></span>m\u00e1s <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>90% <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _8\"></span>PIB <span class=\"_ _8\"></span>mundial, <span class=\"_ _a\"></span>acord<span class=\"_ _3\"></span>aron implementar <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>r\u00e9gimen <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>imp<span class=\"_ _3\"></span><span class=\"ff6\">uestos <span class=\"_ _7\"></span>m\u00ednimos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>multinaci<span class=\"_ _3\"></span>onales, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>\u201cSegundo <span class=\"_ _7\"></span>Pilar\u201d. </span>En <span class=\"_ _e\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>202<span class=\"_ _3\"></span>1, <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>Organizaci\u00f3n <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>ara <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>C<span class=\"_ _3\"></span>ooperaci\u00f3n <span class=\"_ _e\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>D<span class=\"_ _3\"></span>esarrollo <span class=\"_ _e\"></span>Ec<span class=\"_ _3\"></span>on\u00f3micos <span class=\"_ _a\"></span>(\u201cOCDE\u201d) public\u00f3 <span class=\"_ _7\"></span>las <span class=\"_ _e\"></span>normas <span class=\"_ _7\"></span>mo<span class=\"_ _3\"></span>delo <span class=\"_ _e\"></span>del <span class=\"_ _7\"></span>Segundo <span class=\"_ _e\"></span>Pilar <span class=\"_ _e\"></span>para <span class=\"_ _7\"></span>reformar <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>tri<span class=\"_ _3\"></span>butaci\u00f3n <span class=\"_ _7\"></span>corpor<span class=\"_ _3\"></span>ativa <span class=\"_ _7\"></span>intern<span class=\"_ _3\"></span>acion<span class=\"_ _7\"></span>al.  Las <span class=\"_ _7\"></span>grandes <span class=\"_ _e\"></span>empresas <span class=\"_ _e\"></span>multinac<span class=\"_ _3\"></span>ionales <span class=\"_ _7\"></span>afectad<span class=\"_ _3\"></span>as <span class=\"_ _7\"></span>deb<span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>calcular <span class=\"_ _e\"></span>su <span class=\"_ _7\"></span>tas<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>impositi<span class=\"_ _3\"></span>va <span class=\"_ _7\"></span>efectiva <span class=\"_ _e\"></span>GloBE (acr\u00f3nimo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span><span class=\"ffa\">\u201cGlobal <span class=\"_ _7\"></span>Anti<span class=\"ff7\">-</span>Base <span class=\"_ _3\"></span>Erosion\u201d<span class=\"_ _3\"></span></span>) <span class=\"_ _3\"></span>para c<span class=\"_ _3\"></span>ada <span class=\"_ _3\"></span>jurisdicci\u00f3n <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>opere<span class=\"_ _3\"></span>n. <span class=\"_ _3\"></span>Dichas <span class=\"_ _3\"></span>empr<span class=\"_ _3\"></span>esas estar\u00e1n <span class=\"_ _e\"></span>obligadas <span class=\"_ _e\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>pagar <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>imp<span class=\"_ _3\"></span>uesto <span class=\"_ _e\"></span>adicional <span class=\"_ _a\"></span>por <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>di<span class=\"_ _3\"></span>ferencia <span class=\"_ _e\"></span>entre <span class=\"_ _e\"></span>su <span class=\"_ _a\"></span>tasa <span class=\"_ _e\"></span>i<span class=\"_ _3\"></span>mpositiva <span class=\"_ _e\"></span>efectiva GloBE por jurisdicci\u00f3n y<span class=\"_ _3\"></span> la tasa m\u00ednima d<span class=\"_ _3\"></span>el 15%.<span class=\"_ _3\"></span> En <span class=\"_ _3\"></span>may<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>23, <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>I<span class=\"_ _3\"></span>ASB <span class=\"_ _7\"></span>emiti\u00f3 <span class=\"_ _7\"></span>modificaciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>alcance <span class=\"_ _7\"></span>limitado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>NIC <span class=\"_ _e\"></span>12. <span class=\"_ _7\"></span> <span class=\"_ _3\"></span>Se <span class=\"_ _7\"></span>proporc<span class=\"_ _3\"></span>iona una excepci\u00f3n temporal del <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>equisito de <span class=\"_ _0\"></span>reconocer<span class=\"_ _3\"></span> y <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span>sglosar los<span class=\"_ _3\"></span> impuestos diferidos <span class=\"_ _0\"></span>que surgen de una <span class=\"_ _7\"></span>ley <span class=\"_ _e\"></span>fiscal <span class=\"_ _e\"></span>aprobada <span class=\"_ _e\"></span>o <span class=\"_ _7\"></span>sustancia<span class=\"_ _3\"></span>lmente <span class=\"_ _7\"></span>apro<span class=\"_ _3\"></span>bada <span class=\"_ _7\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _7\"></span>implant<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _e\"></span>normas <span class=\"_ _e\"></span>modelo <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>Seg<span class=\"_ _3\"></span>undo Pilar publicadas por <span class=\"_ _3\"></span>la OCDE.<span class=\"_ _3\"></span> Las <span class=\"_ _5\"> </span>enmiendas <span class=\"_ _5\"> </span>tambi\u00e9n <span class=\"_ _5\"> </span>introduce<span class=\"_ _3\"></span>n <span class=\"_ _5\"> </span>los <span class=\"_ _5\"> </span>siguientes <span class=\"_ _5\"> </span>requisitos <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>desglose <span class=\"_ _5\"> </span>es<span class=\"_ _3\"></span>pec\u00edficos <span class=\"_ _5\"> </span>para <span class=\"_ _5\"> </span>las empresas afectadas:<span class=\"_ _1e\"> </span>El<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>hec<span class=\"_ _3\"></span>ho <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>haber <span class=\"_ _e\"></span>aplicado <span class=\"_ _7\"></span>la <span class=\"_ _e\"></span>excepci\u00f3n <span class=\"_ _e\"></span>temporal <span class=\"_ _e\"></span>al <span class=\"_ _e\"></span>reconocimiento <span class=\"_ _e\"></span>y <span class=\"_ _7\"></span>desg<span class=\"_ _3\"></span>lose <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>informaci\u00f3n<span class=\"_ _3\"></span> sobre <span class=\"_ _e\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>impuestos <span class=\"_ _a\"></span>diferid<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>lacionados <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>impuesto <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>obre <span class=\"_ _e\"></span>las <span class=\"_ _a\"></span>gananc<span class=\"_ _3\"></span>ias surgido del Segund<span class=\"_ _3\"></span>o Pilar;<span class=\"_ _1e\"> </span>Su gasto fiscal ac<span class=\"_ _3\"></span>tual (si <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>hubiere)<span class=\"_ _3\"></span> relacio<span class=\"_ _3\"></span>nado con <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>impuesto so<span class=\"_ _3\"></span>bre las <span class=\"_ _3\"></span>ganancias <span class=\"_ _3\"></span>surgido d<span class=\"_ _3\"></span>el Segundo Pilar; y<span class=\"_ _1e\"> </span>Durante el<span class=\"_ _0\"></span> per\u00edodo entre la aprobaci\u00f3n o la <span class=\"_ _0\"></span>aprobaci\u00f3n sustancial de la <span class=\"_ _0\"></span>legislaci\u00f3n<span class=\"_ _3\"></span> y la <span class=\"_ _b\"></span>entra<span class=\"_ _3\"></span>da en vigor <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>l<span class=\"_ _3\"></span>egislaci\u00f3n, <span class=\"_ _14\"> </span>se <span class=\"_ _f\"> </span>requiere <span class=\"_ _f\"> </span>qu<span class=\"_ _3\"></span>e <span class=\"_ _f\"> </span>las <span class=\"_ _f\"> </span>e<span class=\"_ _3\"></span>ntidades <span class=\"_ _f\"> </span>desg<span class=\"_ _3\"></span>losen <span class=\"_ _f\"> </span>inform<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _f\"> </span>c<span class=\"_ _7\"></span>onocida <span class=\"_ _14\"> </span>o razonablemente <span class=\"_ _e\"></span>estimab<span class=\"_ _3\"></span>le <span class=\"_ _e\"></span>que <span class=\"_ _e\"></span>ayudar\u00eda <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>usuarios<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>estados <span class=\"_ _e\"></span>financi<span class=\"_ _3\"></span>eros <span class=\"_ _e\"></span>a <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>mprender <span class=\"_ _e\"></span>la exposici\u00f3n de la enti<span class=\"_ _3\"></span>dad al impuesto sobre l<span class=\"_ _3\"></span>as ganacia<span class=\"_ _3\"></span>s surgido del Segu<span class=\"_ _3\"></span>ndo Pilar.<span class=\"_ _7\"></span> Por <span class=\"_ _11\"> </span>una <span class=\"_ _11\"> </span>parte, <span class=\"_ _10\"> </span>se <span class=\"_ _11\"> </span>requiere <span class=\"_ _11\"> </span>que <span class=\"_ _11\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _11\"> </span>modificaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>NIC <span class=\"_ _10\"> </span>12 <span class=\"_ _11\"> </span>se <span class=\"_ _11\"> </span>apli<span class=\"_ _7\"></span>que <span class=\"_ _11\"> </span>inmediatamen<span class=\"_ _3\"></span>te <span class=\"_ _11\"> </span>y retrospectivamente <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>acuerdo <span class=\"_ _9\"> </span>con <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>NIC <span class=\"_ _6\"> </span>8, <span class=\"_ _6\"> </span>\u201c<span class=\"_ _3\"></span>Pol\u00edticas <span class=\"_ _9\"> </span>contables, <span class=\"_ _6\"> </span>cambios <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>las <span class=\"_ _9\"> </span>estimaciones contables <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>errores\u201d, <span class=\"_ _a\"></span>inclui<span class=\"_ _3\"></span>do <span class=\"_ _e\"></span>el <span class=\"_ _a\"></span>requisito <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>des<span class=\"_ _3\"></span>glosar <span class=\"_ _a\"></span>el <span class=\"_ _e\"></span>hech<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>haya <span class=\"_ _e\"></span>ap<span class=\"_ _3\"></span>licado <span class=\"_ _a\"></span>la <span class=\"_ _e\"></span>cita<span class=\"_ _3\"></span>da excepci\u00f3n temporal, si<span class=\"_ _3\"></span> fuera relevante<span class=\"_ _3\"></span>.  <span class=\"_ _3\"></span>Por otra parte,<span class=\"_ _3\"></span> los desgloses relac<span class=\"_ _3\"></span>ionados con el gasto<span class=\"_ _3\"></span> fiscal actual <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>expos<span class=\"_ _3\"></span>ici\u00f3n <span class=\"_ _8\"></span>conocida <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>razonablemente <span class=\"_ _8\"></span>estimable <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>impuesto <span class=\"_ _8\"></span>sobre <span class=\"_ _8\"></span>las <span class=\"_ _a\"></span>g<span class=\"_ _3\"></span>anancias <span class=\"_ _8\"></span>del Segundo <span class=\"_ _7\"></span>Pilar <span class=\"_ _7\"></span>son <span class=\"_ _7\"></span>obligatorios <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>per\u00edodos <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nuales <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omiencen<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>partir<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _7\"></span>1 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>enero <span class=\"_ _7\"></span>de 2023. <span class=\"_ _6\"> </span> <span class=\"_ _6\"> </span>No<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>obst<span class=\"_ _3\"></span>ante, <span class=\"_ _6\"> </span>no <span class=\"_ _9\"> </span>se <span class=\"_ _6\"> </span>requiere <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>desglose <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>esta <span class=\"_ _6\"> </span>informaci\u00f3n <span class=\"_ _6\"> </span>e<span class=\"_ _3\"></span>n <span class=\"_ _6\"> </span>los <span class=\"_ _9\"> </span>estados <span class=\"_ _6\"> </span>financieros<span class=\"_ _3\"></span> intermedios <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>ning\u00fan <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _7\"></span>intermedio<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inalice <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>31 <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>023 <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>antes <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>a fecha.  El Grupo ha evaluado las normas<span class=\"_ _3\"></span> anteriores concluyen<span class=\"_ _3\"></span>do qu<span class=\"_ _3\"></span>e no han tenido un i<span class=\"_ _3\"></span>mpacto relevante en<span class=\"_ _3\"></span> los estados financieros.<span class=\"_ _1e\"> </span>2.3<span class=\"ls0\"> No<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>mo<span class=\"_ _0\"></span>dif<span class=\"_ _b\"></span>icac<span class=\"_ _b\"></span>iones<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>inte<span class=\"_ _b\"></span>rpre<span class=\"_ _0\"></span>tac<span class=\"_ _b\"></span>ione<span class=\"_ _b\"></span>s <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>t<span class=\"_ _b\"></span>oda<span class=\"_ _0\"></span>v\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>han<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span>tra<span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vi<span class=\"_ _0\"></span>go<span class=\"_ _0\"></span>r,<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>per<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>s<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>pued<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n </span>ado<span class=\"_ _0\"></span>pta<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>co<span class=\"_ _b\"></span>n an<span class=\"_ _b\"></span>ticip<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _b\"></span>n [N<span class=\"_ _0\"></span>IC <span class=\"_ _b\"></span>8.29<span class=\"_ _0\"></span>] <span class=\"_ _0\"></span> A <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>fecha <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>formulaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>estas <span class=\"_ _9\"> </span>cuentas <span class=\"_ _9\"> </span>anuales  consoli<span class=\"_ _0\"></span>dadas, <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>IASB <span class=\"_ _9\"> </span>y  el<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>IFRS <span class=\"_ _9\"> </span>Interpretations Committee hab\u00edan <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>ublicado las <span class=\"_ _b\"></span>si<span class=\"_ _3\"></span>guientes <span class=\"_ _0\"></span>normas<span class=\"_ _3\"></span> que <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>Grupo est\u00e1 <span class=\"_ _b\"></span>eva<span class=\"_ _3\"></span>luando actualmente <span class=\"_ _0\"></span>s\u00ed<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>podr\u00edan <span class=\"_ _0\"></span>ser de aplicaci\u00f3n:<span class=\"_ _1e\"> </span>NIIF 16 (Modificaci\u00f3n<span class=\"_ _3\"></span>) \u201cPasivo po<span class=\"_ _3\"></span>r arr<span class=\"_ _3\"></span>endamiento en u<span class=\"_ _3\"></span>na venta con a<span class=\"_ _3\"></span>rrenda<span class=\"_ _3\"></span>miento posterior\u201d<span class=\"_ _7\"></span><span class=\"ff3 lsb\">: </span>La <span class=\"_ _7\"></span>N<span class=\"_ _3\"></span>IIF <span class=\"_ _e\"></span>16 <span class=\"_ _a\"></span>incluye <span class=\"_ _e\"></span>requ<span class=\"_ _3\"></span>isitos <span class=\"_ _e\"></span>sobre <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>\u00f3mo <span class=\"_ _e\"></span>contabil<span class=\"_ _3\"></span>izar <span class=\"_ _e\"></span>una <span class=\"_ _e\"></span>venta <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _e\"></span>arrend<span class=\"_ _3\"></span>amiento <span class=\"_ _e\"></span>poster<span class=\"_ _3\"></span>ior <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>la fecha  en  que <span class=\"_ _9\"> </span>se  lleva  a  cabo <span class=\"_ _9\"> </span>la  transacci\u00f3n.  Sin  embargo,  no  especificaba  c\u00f3mo <span class=\"_ _9\"> </span>registrar  la transacci\u00f3n <span class=\"_ _7\"></span>despu\u00e9s <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>fecha. <span class=\"_ _7\"></span> <span class=\"_ _7\"></span>Esta <span class=\"_ _7\"></span>modificaci\u00f3n <span class=\"_ _7\"></span>explica <span class=\"_ _7\"></span>c\u00f3mo<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>empresa <span class=\"_ _7\"></span>debe <span class=\"_ _7\"></span>contabilizar una venta con arrendam<span class=\"_ _3\"></span>iento posterior d<span class=\"_ _3\"></span>espu\u00e9s de la f<span class=\"_ _3\"></span>echa de la transacci\u00f3n.<span class=\"_ _7\"></span> La <span class=\"_ _a\"></span>fecha<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>efectiva <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>esta <span class=\"_ _8\"></span>modificaci\u00f3n <span class=\"_ _8\"></span>es <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>1 <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>enero <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>2024, <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _a\"></span>b<span class=\"_ _3\"></span>ien <span class=\"_ _a\"></span>se <span class=\"_ _8\"></span>permite <span class=\"_ _a\"></span>su <span class=\"_ _8\"></span>adopc<span class=\"_ _7\"></span>i\u00f3n anticipada.<span class=\"_ _1e\"> </span>NIC <span class=\"_ _e\"></span>1 <span class=\"_ _7\"></span>(<span class=\"_ _3\"></span>Modificaci\u00f3n) <span class=\"_ _e\"></span>\u201cCla<span class=\"_ _3\"></span>sificaci\u00f3n <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>pa<span class=\"_ _3\"></span>sivos <span class=\"_ _e\"></span>como <span class=\"_ _e\"></span>corrient<span class=\"_ _3\"></span>es <span class=\"_ _7\"></span>o <span class=\"_ _e\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>corrientes\u201d <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>NIC <span class=\"_ _e\"></span>1<span class=\"_ _3\"></span> (Modificaci\u00f3n) <span class=\"_ _16\"> </span>\"Pasivos <span class=\"_ _16\"> </span>no <span class=\"_ _16\"> </span>corrientes <span class=\"_ _16\"> </span>con <span class=\"_ _16\"> </span>condiciones\u201d<span class=\"_ _3\"></span><span class=\"ff3\">:<span class=\"ff2\"> <span class=\"ls8\">Las<span class=\"_ _3\"></span></span></span> <span class=\"ff2\">modificaciones, <span class=\"_ _16\"> </span>adoptad<span class=\"_ _3\"></span>as </span></span>simult\u00e1neamente <span class=\"_ _e\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Un<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>Europe<span class=\"_ _3\"></span>a, <span class=\"_ _7\"></span>aclaran <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>pasivos<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>clas<span class=\"_ _3\"></span>ifican <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>mo <span class=\"_ _7\"></span>corrientes<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>no corrientes, dependie<span class=\"_ _3\"></span>ndo de los derechos<span class=\"_ _3\"></span> que existan a<span class=\"_ _3\"></span>l final del ejerc<span class=\"_ _3\"></span>icio sobre el que se<span class=\"_ _3\"></span> informa. La clasificaci\u00f3n no <span class=\"_ _3\"></span>se ve <span class=\"_ _3\"></span>afect<span class=\"_ _3\"></span>ada por <span class=\"_ _3\"></span>las ex<span class=\"_ _3\"></span>pectativas de<span class=\"_ _3\"></span> la e<span class=\"_ _3\"></span>ntidad o <span class=\"_ _3\"></span>los hechos <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>steriores a <span class=\"_ _3\"></span>la fech<span class=\"_ _3\"></span>a de <span class=\"_ _3\"></span>cierre <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>(por <span class=\"_ _3\"></span>ej<span class=\"_ _3\"></span>emplo, <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>recepci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _3\"></span>renunc<span class=\"_ _3\"></span>ia <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ncumpli<span class=\"_ _3\"></span>miento <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>acuerd<span class=\"_ _3\"></span>o). La modificaci\u00f3n tam<span class=\"_ _3\"></span>bi\u00e9n aclara lo que<span class=\"_ _3\"></span> quiere dec<span class=\"_ _3\"></span>ir la NIC 1 cu<span class=\"_ _3\"></span>ando se refiere a <span class=\"_ _3\"></span>la \"liquidaci\u00f3n\" de <span class=\"_ _3\"></span>un pasivo.<span class=\"fs5\"> </span>Adicionalmente, <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>modificac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _6\"> </span>tiene <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>omo <span class=\"_ _6\"> </span>objetivo <span class=\"_ _6\"> </span>mejora<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>informaci\u00f3n <span class=\"_ _6\"> </span>proporcio<span class=\"_ _3\"></span>nada <span class=\"_ _6\"> </span>cuando <span class=\"_ _6\"> </span>el derecho a <span class=\"_ _0\"></span>diferir el pago <span class=\"_ _0\"></span>de un <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>asivo est\u00e1 sujeto <span class=\"_ _0\"></span>al cumplimiento de <span class=\"_ _0\"></span>condiciones (\u201ccov<span class=\"_ _3\"></span>enants\u201d) dentro <span class=\"_ _0\"></span>de los doce meses posteri<span class=\"_ _3\"></span>ores al ejerc<span class=\"_ _3\"></span>icio sobre el que se<span class=\"_ _3\"></span> informa.<span class=\"_ _3\"></span><span class=\"fs5\"> </span>Esta <span class=\"_ _e\"></span>mod<span class=\"_ _3\"></span>ificaci\u00f3n <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>efectiva <span class=\"_ _a\"></span>para <span class=\"_ _e\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>ejerc<span class=\"_ _7\"></span>icios <span class=\"_ _e\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _a\"></span>comiencen<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>a <span class=\"_ _a\"></span>partir <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>1 <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>enero<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>2024, <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e aplica <span class=\"_ _a\"></span>retros<span class=\"_ _3\"></span>pectivamente <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>ac<span class=\"_ _3\"></span>uerdo <span class=\"_ _8\"></span>con <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>NI<span class=\"_ _3\"></span>C <span class=\"_ _8\"></span>8 <span class=\"_ _a\"></span>\u201cPol\u00edticas <span class=\"_ _8\"></span>contables, <span class=\"_ _a\"></span>camb<span class=\"_ _3\"></span>ios <span class=\"_ _8\"> </span>en <span class=\"_ _a\"></span>las <span class=\"_ _8\"></span>estimaciones contables y errores\u201d.<span class=\"_ _3\"></span><span class=\"ff2\"> Se pe<span class=\"_ _3\"></span>rmite la adopci\u00f3n a<span class=\"_ _3\"></span>nticipada de las mismas.<span class=\"_ _7\"></span><span class=\"fs5\"> </span></span>El Grupo no ha <span class=\"_ _3\"></span>adoptado c<span class=\"_ _3\"></span>on anticipaci\u00f3n <span class=\"_ _3\"></span>las anterior<span class=\"_ _3\"></span>es normas. Si bie<span class=\"_ _3\"></span>n, de haberlo hec<span class=\"_ _3\"></span>ho, su adopc<span class=\"_ _3\"></span>i\u00f3n no habr\u00eda tenido impacto<span class=\"_ _3\"></span> relevante e<span class=\"_ _3\"></span>n los estados fina<span class=\"_ _3\"></span>ncieros.<span class=\"_ _7\"></span> Normas, <span class=\"_ _8\"></span>int<span class=\"_ _3\"></span>erpretacione<span class=\"_ _3\"></span>s <span class=\"_ _6\"> </span>y <span class=\"_ _8\"></span>mo<span class=\"_ _3\"></span>dificaciones <span class=\"_ _6\"> </span>a <span class=\"_ _8\"></span>la<span class=\"_ _3\"></span>s <span class=\"_ _8\"></span>no<span class=\"_ _3\"></span>rmas <span class=\"_ _8\"></span>e<span class=\"_ _3\"></span>xistentes <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>no <span class=\"_ _8\"></span>pueden <span class=\"_ _6\"> </span>adoptarse anticipadamente o<span class=\"_ _3\"></span> que no han sido adop<span class=\"_ _3\"></span>tadas por<span class=\"_ _3\"></span> la Uni\u00f3n Europea<span class=\"_ _3\"></span> A <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>formulac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>estas <span class=\"_ _b\"></span>cue<span class=\"_ _3\"></span>ntas <span class=\"_ _b\"></span>anuales <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>nsolidadas, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>IASB <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>Comit\u00e9 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Inter<span class=\"_ _3\"></span>pretaciones de NIIF <span class=\"_ _3\"></span>hab\u00eda<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>publicado <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>normas, <span class=\"_ _3\"></span>modif<span class=\"_ _3\"></span>icaciones <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>interpretaci<span class=\"_ _3\"></span>ones q<span class=\"_ _3\"></span>ue s<span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>etallan <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ontinuaci\u00f3n, que est\u00e1n pendientes <span class=\"_ _3\"></span>de adopci\u00f3n por part<span class=\"_ _3\"></span>e de la Uni<span class=\"_ _3\"></span>\u00f3n Europea.<span class=\"_ _3\"></span><span class=\"ff7 fc2\"> </span>NIC <span class=\"_ _c\"> </span>7 <span class=\"_ _c\"> </span>(Modif<span class=\"_ _3\"></span>icaci\u00f3n) <span class=\"_ _d\"> </span>y <span class=\"_ _c\"> </span>NIIF <span class=\"_ _d\"> </span>7 <span class=\"_ _c\"> </span>(Modificac<span class=\"_ _3\"></span>i\u00f3n) <span class=\"_ _c\"> </span>\u201cAcuerdo<span class=\"_ _3\"></span>s <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>financiaci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>proveedores (\u201cconfirming\u201d)\u201d<span class=\"_ _3\"></span><span class=\"ff3 lsb\">: <span class=\"_ _8\"></span></span><span class=\"ff2\">El <span class=\"_ _8\"> </span>IAS<span class=\"_ _3\"></span>B <span class=\"_ _8\"> </span>ha <span class=\"_ _6\"> </span>modificado <span class=\"_ _8\"> </span>la <span class=\"_ _6\"> </span>NIC <span class=\"_ _8\"> </span>7 <span class=\"_ _6\"> </span>y <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>NIIF <span class=\"_ _6\"> </span>7 <span class=\"_ _8\"></span>para <span class=\"_ _6\"> </span>mejorar <span class=\"_ _8\"> </span>los<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>desgl<span class=\"_ _3\"></span>oses <span class=\"_ _8\"> </span>sobr<span class=\"_ _7\"></span>e <span class=\"_ _8\"></span>los </span>acuerdos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>f<span class=\"_ _3\"></span>inanciaci\u00f3n <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>proveedores<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>(\u201cconfirming<span class=\"_ _3\"></span>\u201d) <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>sus<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>efectos <span class=\"_ _8\"></span>sobre <span class=\"_ _e\"></span>los <span class=\"_ _8\"></span>pasivos, <span class=\"_ _e\"></span>los <span class=\"_ _8\"></span>flujos <span class=\"_ _a\"></span>de efectivo <span class=\"_ _11\"> </span>y <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>ex<span class=\"_ _3\"></span>posici\u00f3n <span class=\"_ _11\"> </span>al <span class=\"_ _11\"> </span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>li<span class=\"_ _3\"></span>quidez <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>una <span class=\"_ _11\"> </span>e<span class=\"_ _3\"></span>mpresa. <span class=\"_ _11\"> </span> <span class=\"_ _11\"> </span>L<span class=\"_ _3\"></span>a <span class=\"_ _11\"> </span>enmienda <span class=\"_ _10\"> </span>responde <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>las<span class=\"_ _1e\"> </span>preocupaciones <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>inversores<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>acu<span class=\"_ _3\"></span>erdos <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>f<span class=\"_ _7\"></span>inanciaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>pr<span class=\"_ _3\"></span>oveedores <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>a<span class=\"_ _3\"></span>lgunas empresas no son lo su<span class=\"_ _3\"></span>ficientemente<span class=\"_ _3\"></span> visibles.<span class=\"_ _3\"></span> Esta <span class=\"_ _a\"></span>mod<span class=\"_ _3\"></span>ificaci\u00f3n <span class=\"_ _a\"></span>es <span class=\"_ _8\"></span>efectiva <span class=\"_ _a\"></span>para<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>los <span class=\"_ _8\"></span>ejercicios <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>comiencen <span class=\"_ _a\"></span>a <span class=\"_ _8\"></span>partir <span class=\"_ _a\"></span>del <span class=\"_ _8\"></span>1 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>enero <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>2024. <span class=\"_ _8\"></span>Se permite la <span class=\"_ _3\"></span>aplicaci\u00f3n <span class=\"_ _3\"></span>antici<span class=\"_ _3\"></span>pada de <span class=\"_ _3\"></span>la mo<span class=\"_ _3\"></span>dificaci\u00f3n, s<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>bien <span class=\"_ _7\"></span>est\u00e1 pe<span class=\"_ _3\"></span>ndiente d<span class=\"_ _3\"></span>e aprobaci\u00f3n <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>parte d<span class=\"_ _3\"></span>e la Uni\u00f3n Europea.<span class=\"_ _3\"></span> NIC <span class=\"_ _e\"></span>21 <span class=\"_ _a\"></span>(Modificaci\u00f3n)<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>\u201cF<span class=\"_ _3\"></span>alta <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>inter<span class=\"_ _3\"></span>cambiabilida<span class=\"_ _3\"></span>d\u201d<span class=\"_ _3\"></span><span class=\"ff3 lsb\">: <span class=\"_ _e\"></span></span><span class=\"ff2\">El <span class=\"_ _e\"></span>I<span class=\"_ _3\"></span>ASB <span class=\"_ _a\"></span>ha <span class=\"_ _e\"></span>mo<span class=\"_ _3\"></span>dificado <span class=\"_ _a\"></span>la <span class=\"_ _e\"></span>NIC<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>21<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>para <span class=\"_ _8\"></span>a\u00f1adir </span>requisitos para ayudar a las entidades<span class=\"_ _3\"></span> a determinar si una moneda es interc<span class=\"_ _3\"></span>ambiable por otra mone<span class=\"_ _3\"></span>da<span class=\"_ _3\"></span> <span class=\"lsd\">y </span>el <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ambio <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>contad<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>utilizar <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>es<span class=\"_ _3\"></span>. <span class=\"_ _7\"></span>Cuando <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>puede <span class=\"_ _7\"></span>cambiar <span class=\"_ _7\"></span>por otra <span class=\"_ _b\"></span>moneda, <span class=\"_ _b\"></span>es <span class=\"_ _0\"></span>necesario <span class=\"_ _b\"></span>estimar<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ambio <span class=\"_ _b\"></span>al <span class=\"_ _0\"></span>contado <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>fecha<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>valoraci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>obj<span class=\"_ _3\"></span>etivo de determinar la tasa<span class=\"_ _3\"></span> a la q<span class=\"_ _3\"></span>ue se llevar\u00eda a cab<span class=\"_ _7\"></span>o una transacci\u00f3n de<span class=\"_ _3\"></span> intercambio<span class=\"_ _3\"></span> ordenada en <span class=\"_ _3\"></span>esa fecha entre participantes de<span class=\"_ _3\"></span>l mercado b<span class=\"_ _3\"></span>ajo las condiciones <span class=\"_ _3\"></span>econ\u00f3micas preva<span class=\"_ _3\"></span>lecientes.<span class=\"_ _1e\"> </span>2.4<span class=\"ls0\"> P<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>nci<span class=\"_ _0\"></span>pi<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> co<span class=\"_ _b\"></span>nsol<span class=\"_ _0\"></span>ida<span class=\"_ _b\"></span>ci\u00f3<span class=\"_ _b\"></span>n </span>Dependientes <span class=\"_ _8\"></span>son <span class=\"_ _a\"></span>todas <span class=\"_ _a\"></span>la<span class=\"_ _3\"></span>s <span class=\"_ _a\"></span>entidades<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>sobre <span class=\"_ _8\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>ti<span class=\"_ _3\"></span>ene <span class=\"_ _a\"></span>contro<span class=\"_ _3\"></span>l. <span class=\"_ _a\"></span>Se<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>considera <span class=\"_ _8\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _8\"></span>Grupo controla <span class=\"_ _3\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>entidad<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cuand<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>est\u00e1 <span class=\"_ _7\"></span>expuesto<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>derecho <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>obte<span class=\"_ _3\"></span>ner <span class=\"_ _3\"></span>unos<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>rendi<span class=\"_ _3\"></span>mientos <span class=\"_ _3\"></span>var<span class=\"_ _3\"></span>iables <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>su implicaci\u00f3n <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _e\"></span>participada, <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>tiene <span class=\"_ _e\"></span>derecho<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>sobre<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>lo<span class=\"_ _3\"></span>s <span class=\"_ _7\"></span>mism<span class=\"_ _3\"></span>os, <span class=\"_ _7\"></span>y <span class=\"_ _e\"></span>tiene <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>capac<span class=\"_ _3\"></span>idad <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>uti<span class=\"_ _3\"></span>lizar <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _7\"></span>poder sobre ella <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>influir<span class=\"_ _3\"></span> so<span class=\"_ _3\"></span>bre ta<span class=\"_ _3\"></span>les re<span class=\"_ _3\"></span>ndimientos. L<span class=\"_ _3\"></span>as d<span class=\"_ _3\"></span>ependientes <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>consolidan <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>partir d<span class=\"_ _3\"></span>e la<span class=\"_ _3\"></span> fecha <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>que se transfiere el contro<span class=\"_ _3\"></span>l al Grupo, y se excl<span class=\"_ _3\"></span>uyen de la c<span class=\"_ _3\"></span>onsolidaci\u00f3n en la <span class=\"_ _3\"></span>fecha en que cesa el<span class=\"_ _3\"></span> mismo.<span class=\"_ _1e\"> </span>Para <span class=\"_ _c\"> </span>cont<span class=\"_ _3\"></span>abilizar <span class=\"_ _c\"> </span>l<span class=\"_ _3\"></span>as <span class=\"_ _c\"> </span>co<span class=\"_ _3\"></span>mbinaciones <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>negoci<span class=\"_ _3\"></span>os <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>aplica<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>el <span class=\"_ _c\"> </span>m\u00e9t<span class=\"_ _3\"></span>odo <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>adquisici\u00f3n. <span class=\"_ _d\"> </span>La contraprestaci\u00f3n <span class=\"_ _7\"></span>transferid<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>dquisici\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _7\"></span>dependiente <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>corresp<span class=\"_ _3\"></span>onde <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _7\"></span>razonable de <span class=\"_ _8\"> </span>l<span class=\"_ _3\"></span>os <span class=\"_ _6\"> </span>activos <span class=\"_ _8\"> </span>transf<span class=\"_ _3\"></span>eridos, <span class=\"_ _6\"> </span>los <span class=\"_ _8\"> </span>p<span class=\"_ _3\"></span>asivos <span class=\"_ _6\"> </span>incurridos <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>los <span class=\"_ _8\"></span>anteri<span class=\"_ _3\"></span>ores <span class=\"_ _6\"> </span>propietarios <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _6\"> </span>adquirida, <span class=\"_ _6\"> </span>y <span class=\"_ _8\"> </span>las<span class=\"_ _3\"></span> participaciones  en  el  patrimon<span class=\"_ _3\"></span>io  emitidas  por  el  Grupo.  La  contraprestaci\u00f3n  tambi\u00e9n  incl<span class=\"_ _3\"></span>uye  el  valor razonable de todo activo <span class=\"_ _3\"></span>o pasivo que <span class=\"_ _3\"></span>proceda de un ac<span class=\"_ _3\"></span>uerdo de contraprestac<span class=\"_ _3\"></span>i\u00f3n contingente<span class=\"_ _3\"></span>. <span class=\"_ _7\"></span> Los activos y <span class=\"_ _0\"></span>los pasivos identificables adquiridos y los <span class=\"_ _0\"></span>pasivos continge<span class=\"_ _3\"></span>ntes asumidos en una combinaci\u00f3n de negocios se valoran <span class=\"_ _3\"></span>inicialmente a su v<span class=\"_ _3\"></span>alor razonable en la f<span class=\"_ _3\"></span>echa de adquisici<span class=\"_ _3\"></span>\u00f3n. <span class=\"_ _3\"></span> Para <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>combinaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>de negocios, <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>puede optar <span class=\"_ _0\"></span>por <span class=\"_ _b\"></span>rec<span class=\"_ _3\"></span>onocer las <span class=\"_ _b\"></span>part<span class=\"_ _3\"></span>icipaciones no <span class=\"_ _b\"></span>do<span class=\"_ _3\"></span>minantes en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>adquirida <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>valor<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>parte <span class=\"_ _e\"></span>pr<span class=\"_ _3\"></span>oporcional <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>participac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>dominante <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>los<span class=\"_ _3\"></span> importes reconocidos <span class=\"_ _3\"></span>de los activos net<span class=\"_ _3\"></span>os identificable<span class=\"_ _3\"></span>s de la adquirid<span class=\"_ _3\"></span>a.<span class=\"_ _3\"></span> Los <span class=\"_ _3\"></span>costes <span class=\"_ _7\"></span>relacionados <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>la ad<span class=\"_ _3\"></span>quisici\u00f3n <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>reconocen <span class=\"_ _3\"></span>como <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>astos <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>el ej<span class=\"_ _3\"></span>ercicio <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>incurre <span class=\"_ _7\"></span>en ellos. Si <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>combinaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>egocios <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>realiza <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>etapas, <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>libros<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>part<span class=\"_ _3\"></span>icipaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>patr<span class=\"_ _3\"></span>imonio neto <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>adquirid<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>que <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>adqu<span class=\"_ _3\"></span>iriente <span class=\"_ _7\"></span>ten\u00eda <span class=\"_ _e\"></span>anteriormente <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>-eval\u00faa <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>f<span class=\"_ _3\"></span>echa <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>adquisici\u00f3n. <span class=\"_ _e\"></span>Toda plusval\u00eda o minusval\u00eda resu<span class=\"_ _3\"></span>ltante d<span class=\"_ _3\"></span>e tal re-eva<span class=\"_ _3\"></span>luaci\u00f3n se reconoce <span class=\"_ _3\"></span>en la cuenta de<span class=\"_ _3\"></span> p\u00e9rdidas y gananc<span class=\"_ _3\"></span>ias.<span class=\"_ _3\"></span> La <span class=\"_ _3\"></span>contrapr<span class=\"_ _3\"></span>estaci\u00f3n <span class=\"_ _7\"></span>contingente <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>clasifica <span class=\"_ _7\"></span>como <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>atrimonio <span class=\"_ _7\"></span>neto <span class=\"_ _e\"></span>o <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omo <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>financiero. <span class=\"_ _7\"></span>Los <span class=\"_ _3\"></span>import<span class=\"_ _3\"></span>es clasificados <span class=\"_ _e\"></span>como <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>asivos <span class=\"_ _e\"></span>financieros <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>on <span class=\"_ _e\"></span>reevalua<span class=\"_ _3\"></span>dos <span class=\"_ _e\"></span>posteriorment<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>valor <span class=\"_ _e\"></span>ra<span class=\"_ _7\"></span>zonable <span class=\"_ _e\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>cambios <span class=\"_ _e\"></span>en<span class=\"_ _3\"></span> dicho valor reconoci<span class=\"_ _3\"></span>dos en la cuenta <span class=\"_ _3\"></span>de p\u00e9rdidas y ga<span class=\"_ _3\"></span>nancias.<span class=\"_ _3\"></span> El <span class=\"_ _6\"> </span>exceso <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>contrapre<span class=\"_ _3\"></span>staci\u00f3n <span class=\"_ _6\"> </span>transferida, <span class=\"_ _9\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>importe <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>cualqu<span class=\"_ _3\"></span>ier <span class=\"_ _6\"> </span>participac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _6\"> </span>no <span class=\"_ _6\"> </span>dominante <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>la<span class=\"_ _3\"></span> adquirida <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>adqu<span class=\"_ _3\"></span>isici\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>cualqu<span class=\"_ _7\"></span>ier <span class=\"_ _3\"></span>participaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>previa <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>patrimonio neto en la adq<span class=\"_ _3\"></span>uirida sobre <span class=\"_ _3\"></span>el valor r<span class=\"_ _3\"></span>azonable de <span class=\"_ _3\"></span>los activos netos <span class=\"_ _3\"></span>identificables<span class=\"_ _3\"></span> adquiridos se r<span class=\"_ _3\"></span>egistra como<span class=\"_ _3\"></span> fondo de comercio. Si el tot<span class=\"_ _3\"></span>al de la contraprestac<span class=\"_ _3\"></span>i\u00f3n transferida, la part<span class=\"_ _3\"></span>icipaci\u00f3n no domin<span class=\"_ _3\"></span>ante reconoc<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>da y la  participaci\u00f3n  previamente  mantenida<span class=\"_ _3\"></span>  es  menor  que  el <span class=\"_ _9\"> </span>valor  razonable  de  los  activos  netos  de  la dependiente <span class=\"_ _6\"> </span>adquirida <span class=\"_ _6\"> </span>e<span class=\"_ _3\"></span>n <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>caso <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>adqu<span class=\"_ _3\"></span>isici\u00f3n <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>condic<span class=\"_ _3\"></span>iones <span class=\"_ _6\"> </span>muy <span class=\"_ _6\"> </span>ventajos<span class=\"_ _3\"></span>as, <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>diferencia <span class=\"_ _6\"> </span>se reconoce directament<span class=\"_ _3\"></span>e en la cuenta de res<span class=\"_ _3\"></span>ultados.<span class=\"_ _3\"></span> En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>cas<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _b\"></span>filia<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>cons<span class=\"_ _3\"></span>olidada <span class=\"_ _b\"></span>por el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>m\u00e9t<span class=\"_ _3\"></span>odo <span class=\"_ _b\"></span>de i<span class=\"_ _0\"></span>ntegraci\u00f3n <span class=\"_ _0\"></span>global, <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>eliminan <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>operac<span class=\"_ _3\"></span>iones <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>saldos con otras sociedades de<span class=\"_ _3\"></span>l Gr<span class=\"_ _3\"></span>upo y los ingresos<span class=\"_ _3\"></span> y gastos en transacc<span class=\"_ _3\"></span>iones entre entidades <span class=\"_ _3\"></span>del Grupo. <span class=\"_ _7\"></span> Tambi\u00e9n <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>eliminan <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>\u00e9rdidas <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>ganancias <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>surjan <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>intra<span class=\"_ _3\"></span>grupo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>reco<span class=\"_ _3\"></span>nozcan como <span class=\"_ _3\"></span>activos<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>mod<span class=\"_ _3\"></span>ificado <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>casos <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>ha <span class=\"_ _3\"></span>sido necesario para aseg<span class=\"_ _3\"></span>urar la uniformi<span class=\"_ _3\"></span>dad con las pol\u00edtica<span class=\"_ _3\"></span>s adoptadas por e<span class=\"_ _3\"></span>l Grupo.<span class=\"_ _7\"></span> En <span class=\"_ _6\"> </span>la <span class=\"_ _8\"> </span>Nota<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>1 <span class=\"_ _8\"></span>se <span class=\"_ _6\"> </span>desglosa<span class=\"_ _3\"></span>n <span class=\"_ _6\"> </span>los <span class=\"_ _8\"> </span>dat<span class=\"_ _3\"></span>os <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>id<span class=\"_ _3\"></span>entificaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>sociedades <span class=\"_ _6\"> </span>dependientes <span class=\"_ _6\"> </span>incluidas <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>el per\u00edmetro de conso<span class=\"_ _3\"></span>lidaci\u00f3n.<span class=\"_ _3\"></span> Todas las sociedades <span class=\"_ _3\"></span>dependientes tie<span class=\"_ _3\"></span>nen un ejercicio<span class=\"_ _3\"></span> econ\u00f3mico que c<span class=\"_ _3\"></span>oincide con el a\u00f1o n<span class=\"_ _3\"></span>atural.<span class=\"_ _7\"></span> 2.4.1<span class=\"ls0\"> Tr<span class=\"_ _b\"></span>ansa<span class=\"_ _0\"></span>cc<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rti<span class=\"_ _0\"></span>ci<span class=\"_ _b\"></span>paci<span class=\"_ _0\"></span>one<span class=\"_ _b\"></span>s no<span class=\"_ _0\"></span> do<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ina<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es </span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _8\"></span>contabiliza <span class=\"_ _8\"></span>las <span class=\"_ _a\"></span>transaccion<span class=\"_ _3\"></span>es <span class=\"_ _8\"></span>con <span class=\"_ _a\"></span>participaciones<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>no <span class=\"_ _8\"></span>dominantes <span class=\"_ _8\"></span>como <span class=\"_ _a\"></span>transac<span class=\"_ _3\"></span>ciones <span class=\"_ _8\"></span>con <span class=\"_ _a\"></span>los propietarios <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>patri<span class=\"_ _3\"></span>monio <span class=\"_ _b\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>Grupo. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>pras <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>articipaciones <span class=\"_ _0\"></span>no <span class=\"_ _b\"></span>dominantes, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>di<span class=\"_ _3\"></span>ferencia <span class=\"_ _b\"></span>entre<span class=\"_ _3\"></span> la contraprest<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _3\"></span>abonada <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>la corresp<span class=\"_ _3\"></span>ondiente <span class=\"_ _3\"></span>proporc<span class=\"_ _3\"></span>i\u00f3n del <span class=\"_ _3\"></span>valor c<span class=\"_ _3\"></span>ontable <span class=\"_ _3\"></span>de l<span class=\"_ _3\"></span>os act<span class=\"_ _3\"></span>ivos netos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> dependiente <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>registra <span class=\"_ _d\"> </span>en <span class=\"_ _c\"> </span>e<span class=\"_ _3\"></span>l <span class=\"_ _d\"> </span>patrimonio <span class=\"_ _d\"> </span>neto. <span class=\"_ _d\"> </span>Las <span class=\"_ _d\"> </span>ganancias <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>p\u00e9rdida<span class=\"_ _3\"></span>s <span class=\"_ _d\"> </span>por <span class=\"_ _c\"> </span>enajen<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _d\"> </span>de participaciones no dom<span class=\"_ _3\"></span>inantes se rec<span class=\"_ _3\"></span>onocen igualment<span class=\"_ _3\"></span>e en el patrimonio<span class=\"_ _3\"></span> neto.<span class=\"_ _1e\"> </span>2.5<span class=\"ls0\"> In<span class=\"_ _0\"></span>for<span class=\"_ _b\"></span>maci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> Fi<span class=\"_ _b\"></span>nanc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span> po<span class=\"_ _b\"></span>r S<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> </span>Los<span class=\"ls0\"> <span class=\"_ _b\"></span>segmentos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>exp<span class=\"_ _3\"></span>lotaci\u00f3n <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>prese<span class=\"_ _3\"></span>ntan <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>oherente <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>informac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _b\"></span>interna <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>pres<span class=\"_ _3\"></span>enta </span>a la m\u00e1xima instancia de toma de decisiones. La m\u00e1xima instancia de toma de decisiones es responsable de <span class=\"_ _3\"></span><span class=\"ls0\">as<span class=\"_ _3\"></span>ignar <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ecursos <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>segmentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>evaluar <span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>rendimiento <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>tales <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>egmentos. <span class=\"_ _7\"></span>Se <span class=\"_ _3\"></span>h<span class=\"_ _3\"></span>a </span>identificado al Co<span class=\"_ _3\"></span>nsejo de Adm<span class=\"_ _3\"></span>inistraci\u00f3n <span class=\"_ _3\"></span>como m\u00e1x<span class=\"_ _3\"></span>ima instancia d<span class=\"_ _3\"></span>e toma de decisiones.<span class=\"_ _1e\"> </span>2.6<span class=\"ls0\"> Tr<span class=\"_ _b\"></span>ansa<span class=\"_ _0\"></span>cc<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>eda<span class=\"_ _b\"></span> ex<span class=\"_ _0\"></span>tra<span class=\"_ _b\"></span>njer<span class=\"_ _0\"></span>a </span>2.6.1<span class=\"ls0\"> Mo<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nal<span class=\"_ _b\"></span> y pr<span class=\"_ _b\"></span>ese<span class=\"_ _0\"></span>nta<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> </span>Las <span class=\"_ _8\"></span>partidas <span class=\"_ _8\"></span>incluidas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _8\"> </span>estados <span class=\"_ _8\"> </span>financi<span class=\"_ _3\"></span>eros <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>cada <span class=\"_ _8\"></span>una <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>enti<span class=\"_ _3\"></span>dades <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>valoran utilizando la moneda del en<span class=\"_ _3\"></span>torno econ\u00f3mico pr<span class=\"_ _3\"></span>incipal en que la ent<span class=\"_ _3\"></span>idad opera (la 'moneda f<span class=\"_ _3\"></span>uncional'). <span class=\"_ _7\"></span><span class=\"ls8\">La<span class=\"ls13\">s </span></span>cuentas <span class=\"_ _7\"></span>anuales <span class=\"_ _7\"></span>consolida<span class=\"_ _3\"></span>das <span class=\"_ _7\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>pres<span class=\"_ _3\"></span>entan <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>euros<span class=\"_ _3\"></span>, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>funcion<span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>pres<span class=\"_ _3\"></span>entaci\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e Pharma Mar.<span class=\"_ _3\"></span> En <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>aso <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>Pharma <span class=\"_ _e\"></span>Mar<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>USA, <span class=\"_ _e\"></span>depend<span class=\"_ _3\"></span>iente <span class=\"_ _e\"></span>estadouni<span class=\"_ _3\"></span>dense, <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _e\"></span>moneda <span class=\"_ _e\"></span>funci<span class=\"_ _3\"></span>onal <span class=\"_ _e\"></span>es <span class=\"_ _e\"></span>el <span class=\"_ _7\"></span>eur<span class=\"_ _3\"></span>o, <span class=\"_ _e\"></span>habida cuenta, fundamental<span class=\"_ _3\"></span>mente, de sus fu<span class=\"_ _3\"></span>entes de financiac<span class=\"_ _3\"></span>i\u00f3n y de su actividad.<span class=\"_ _7\"></span> Con res<span class=\"_ _3\"></span>pecto a <span class=\"_ _7\"></span>PharmaMar<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>AG, <span class=\"_ _3\"></span>dependiente <span class=\"_ _3\"></span>suiza, <span class=\"_ _3\"></span>G<span class=\"_ _3\"></span>enomica, <span class=\"_ _3\"></span>AB <span class=\"_ _3\"></span>(en <span class=\"_ _3\"></span>liquidaci<span class=\"_ _3\"></span>\u00f3n)<span class=\"_ _3\"></span>, depend<span class=\"_ _3\"></span>iente <span class=\"_ _3\"></span>sueca <span class=\"_ _3\"></span><span class=\"ls5\">y </span>Gen\u00f3mica (Wuhan) <span class=\"_ _0\"></span>Trading Co.Ltd (en <span class=\"_ _0\"></span>liquidaci\u00f3n), dependiente china, sus <span class=\"_ _b\"></span>mo<span class=\"_ _3\"></span>nedas funcionales en <span class=\"_ _0\"></span>2023 y <span class=\"_ _a\"></span><span class=\"ls8\">2022<span class=\"ls0\"> <span class=\"_ _a\"></span>han <span class=\"_ _8\"></span>sido <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>franco <span class=\"_ _8\"></span>suizo, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>coro<span class=\"_ _3\"></span>na <span class=\"_ _a\"></span>sueca <span class=\"_ _8\"></span>y <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>yuan, <span class=\"_ _8\"></span>respectivamente, <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>ado <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>sus<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>ventas<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>e </span></span>realizan <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>local. <span class=\"_ _3\"></span>El <span class=\"_ _7\"></span>impacto <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onversi\u00f3n <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>euros <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>esultado <span class=\"_ _7\"></span>significativo, <span class=\"_ _7\"></span>dado <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ajo volumen que sus operac<span class=\"_ _3\"></span>iones represent<span class=\"_ _3\"></span>an con respecto al<span class=\"_ _3\"></span> Grupo.<span class=\"_ _1e\"> </span>2.6.2<span class=\"ls0\"> Tr<span class=\"_ _b\"></span>ansa<span class=\"_ _0\"></span>cc<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>ldo<span class=\"_ _0\"></span>s </span>Las operaciones en moneda extranjera se <span class=\"_ _0\"></span>convierten a la moneda funcional utilizando los tipos de cambio vigentes <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>fechas <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>operaciones. <span class=\"_ _7\"></span>Las <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>ganancias <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>moned<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>extranj<span class=\"_ _3\"></span>era <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>esultan de <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>liquidaci\u00f3n <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tales<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>operaciones <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>conversi\u00f3n <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>tipos <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cambi<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ierre <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> pasivos  monetarios  deno<span class=\"_ _3\"></span>minados  en  moneda  ex<span class=\"_ _3\"></span>tranjera  se  reconocen  en <span class=\"_ _5\"> </span>la  cuenta  de  p\u00e9rdidas  y ganancias. <span class=\"_ _6\"> </span>Se <span class=\"_ _6\"> </span>difieren <span class=\"_ _6\"> </span>en<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>patrimonio <span class=\"_ _6\"> </span>neto <span class=\"_ _6\"> </span>si <span class=\"_ _6\"> </span>est\u00e1n <span class=\"_ _6\"> </span>relaci<span class=\"_ _3\"></span>onadas <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>coberturas <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>fl<span class=\"_ _7\"></span>ujos <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>efectivo cualificadas y son atr<span class=\"_ _3\"></span>ibuibles a inversiones n<span class=\"_ _3\"></span>etas en un<span class=\"_ _3\"></span>a entidad extranj<span class=\"_ _3\"></span>era.<span class=\"_ _3\"></span> Las p\u00e9rd<span class=\"_ _3\"></span>idas y<span class=\"_ _3\"></span> ga<span class=\"_ _3\"></span>nancias <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>moned<span class=\"_ _3\"></span>a ex<span class=\"_ _3\"></span>tranjera <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>presentan <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>cuenta <span class=\"_ _7\"></span>de p\u00e9<span class=\"_ _3\"></span>rdidas <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>ganancias <span class=\"_ _3\"></span>bajo el ep\u00edgrafe \"Resultad<span class=\"_ _3\"></span>o financiero neto\".<span class=\"_ _3\"></span> Las <span class=\"_ _8\"></span>partidas <span class=\"_ _8\"></span>no <span class=\"_ _a\"></span>mo<span class=\"_ _3\"></span>netarias <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _a\"></span>mid<span class=\"_ _3\"></span>an <span class=\"_ _8\"></span>al <span class=\"_ _a\"></span>va<span class=\"_ _3\"></span>lor <span class=\"_ _8\"></span>razonable <span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>moneda <span class=\"_ _8\"></span>extranjera <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>convierten utilizando <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>tipos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cambio <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>determin\u00f3 <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>diferencias <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cambio de <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>azonable <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>registran <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>ganancia <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>p\u00e9rdida <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonab<span class=\"_ _3\"></span>le. Por <span class=\"_ _e\"></span>ejemp<span class=\"_ _3\"></span>lo, <span class=\"_ _e\"></span>las <span class=\"_ _a\"></span>diferenc<span class=\"_ _3\"></span>ias <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>convers<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>activos<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>pasivos <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>monetar<span class=\"_ _3\"></span>ios, <span class=\"_ _e\"></span>tales <span class=\"_ _a\"></span>como<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>acciones<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>al valor <span class=\"_ _a\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _8\"></span>cambios <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>resultados, <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>econocen <span class=\"_ _8\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _8\"></span>resultado <span class=\"_ _a\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>jercicio <span class=\"_ _8\"></span>como <span class=\"_ _a\"></span>parte <span class=\"_ _8\"></span>del aumento <span class=\"_ _b\"></span>o disminuci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>diferenc<span class=\"_ _3\"></span>ias <span class=\"_ _b\"></span>de conversi\u00f3n <span class=\"_ _b\"></span>de activos <span class=\"_ _b\"></span>no<span class=\"_ _7\"></span>-monetarios, <span class=\"_ _b\"></span>ta<span class=\"_ _3\"></span>les como las<span class=\"_ _3\"></span> accio<span class=\"_ _3\"></span>nes clas<span class=\"_ _3\"></span>ificadas <span class=\"_ _3\"></span>como <span class=\"_ _7\"></span>activos <span class=\"_ _3\"></span>financier<span class=\"_ _3\"></span>os a <span class=\"_ _3\"></span>valor <span class=\"_ _3\"></span>razonab<span class=\"_ _3\"></span>le con<span class=\"_ _3\"></span> cambios <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>otro <span class=\"_ _3\"></span>resultado global, se reconocen <span class=\"_ _3\"></span>en otro resultado gl<span class=\"_ _3\"></span>obal.<span class=\"_ _3\"></span> 2.6.3<span class=\"ls0\"> E<span class=\"_ _0\"></span>mpr<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> </span>Los <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"> </span>y <span class=\"_ _6\"> </span>la <span class=\"_ _8\"></span>posici\u00f3n <span class=\"_ _8\"> </span>f<span class=\"_ _3\"></span>inanciera <span class=\"_ _8\"> </span>de <span class=\"_ _6\"> </span>las <span class=\"_ _8\"></span>entidades <span class=\"_ _8\"> </span>ex<span class=\"_ _3\"></span>tranjeras <span class=\"_ _8\"></span>(ning<span class=\"_ _3\"></span>una <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>cua<span class=\"_ _3\"></span>les <span class=\"_ _8\"> </span>tiene<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>una moneda <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>una <span class=\"_ _6\"> </span>econom\u00eda <span class=\"_ _9\"> </span>con <span class=\"_ _6\"> </span>hiperinflaci\u00f3n) <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>on <span class=\"_ _6\"> </span>u<span class=\"_ _3\"></span>na <span class=\"_ _6\"> </span>moneda <span class=\"_ _9\"> </span>funcional <span class=\"_ _6\"> </span>diferente <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>mon<span class=\"_ _3\"></span>eda <span class=\"_ _6\"> </span>de<span class=\"_ _3\"></span> presentaci\u00f3n se conviert<span class=\"_ _3\"></span>en a la moned<span class=\"_ _3\"></span>a d<span class=\"_ _3\"></span>e presentaci\u00f3n com<span class=\"_ _3\"></span>o sigue:<span class=\"_ _1e\"> </span>Los <span class=\"_ _e\"></span>activos <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>pas<span class=\"_ _3\"></span>ivos <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>balance <span class=\"_ _a\"></span>presentado <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>convierten <span class=\"_ _e\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>tipo<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>ambio <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>cierre <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la fecha del balance;<span class=\"_ _1e\"> </span>los <span class=\"_ _3\"></span>ingresos <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>gastos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ada <span class=\"_ _3\"></span>cuenta <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>ganancias <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>estado <span class=\"_ _3\"></span>del <span class=\"_ _7\"></span>Otro <span class=\"_ _7\"></span>resulta<span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>global <span class=\"_ _3\"></span>se convierten <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _3\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>camb<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>medios <span class=\"_ _7\"></span>(a <span class=\"_ _3\"></span>men<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>ea <span class=\"_ _3\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>aproxim<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _3\"></span>razona<span class=\"_ _3\"></span>ble <span class=\"_ _3\"></span>del efecto <span class=\"_ _b\"></span>acum<span class=\"_ _3\"></span>ulativo <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>tipos <span class=\"_ _b\"></span>exist<span class=\"_ _3\"></span>entes <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>las<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>fecha<span class=\"_ _3\"></span>s <span class=\"_ _b\"></span>de las <span class=\"_ _b\"></span>operaciones, <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>cu<span class=\"_ _3\"></span>yo <span class=\"_ _b\"></span>cas<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>ingresos y gastos se convierten <span class=\"_ _3\"></span>en la fecha de ca<span class=\"_ _3\"></span>da operaci\u00f3n)<span class=\"_ _3\"></span>, y<span class=\"_ _1e\"> </span>todas las diferenc<span class=\"_ _3\"></span>ias de cambio <span class=\"_ _3\"></span>resultantes s<span class=\"_ _3\"></span>e reconoc<span class=\"_ _3\"></span>en en el Otro<span class=\"_ _3\"></span> resultado global.<span class=\"_ _3\"></span> En <span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>proceso <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>conso<span class=\"_ _3\"></span>lidaci\u00f3n, <span class=\"_ _3\"></span>las<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>diferenc<span class=\"_ _3\"></span>ias <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>cambio <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>urgen <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onv<span class=\"_ _3\"></span>ersi\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>nversi\u00f3n neta en entidades <span class=\"_ _3\"></span>extranjer<span class=\"_ _3\"></span>as, y de pr\u00e9sta<span class=\"_ _3\"></span>mos y otros ins<span class=\"_ _3\"></span>trumentos designad<span class=\"_ _3\"></span>os c<span class=\"_ _7\"></span>omo coberturas <span class=\"_ _3\"></span>de tales inversiones, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reco<span class=\"_ _3\"></span>nocen <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"></span>O<span class=\"_ _3\"></span>tro <span class=\"_ _8\"> </span>result<span class=\"_ _3\"></span>ado <span class=\"_ _8\"></span>global. <span class=\"_ _8\"></span>Cua<span class=\"_ _3\"></span>ndo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>vende <span class=\"_ _8\"> </span>u<span class=\"_ _3\"></span>na <span class=\"_ _8\"></span>entidad <span class=\"_ _8\"></span>extranjera<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>se<span class=\"_ _3\"></span> amortizan  deud<span class=\"_ _3\"></span>as  que <span class=\"_ _5\"> </span>forman  parte <span class=\"_ _5\"> </span>de  la <span class=\"_ _5\"> </span>inversi\u00f3n  neta, <span class=\"_ _5\"> </span>las  diferenc<span class=\"_ _3\"></span>ias  de  c<span class=\"_ _3\"></span>ambio  asociad<span class=\"_ _3\"></span>as  se<span class=\"_ _3\"></span> reclasifican <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>y<span class=\"_ _7\"></span> <span class=\"_ _3\"></span>ganancias <span class=\"_ _3\"></span>como<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>plusval\u00eda <span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>minusval\u00eda <span class=\"_ _3\"></span>resul<span class=\"_ _3\"></span>tante <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> venta. El <span class=\"_ _b\"></span>fondo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>comercio <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>ajustes <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>surgen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>adquisici\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>entidad <span class=\"_ _b\"></span>extranjera se tratan como activos y<span class=\"_ _3\"></span> pasivos de la enti<span class=\"_ _3\"></span>dad extranjera y<span class=\"_ _3\"></span> se conviert<span class=\"_ _3\"></span>en a<span class=\"_ _3\"></span>l tipo de cambio d<span class=\"_ _3\"></span>e cierre.<span class=\"_ _1e\"> </span>2.7<span class=\"ls0\"> In<span class=\"_ _0\"></span>mov<span class=\"_ _b\"></span>ili<span class=\"_ _0\"></span>zad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>mat<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>l </span>Los <span class=\"_ _b\"></span>terr<span class=\"_ _3\"></span>enos <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>construccion<span class=\"_ _3\"></span>es <span class=\"_ _0\"></span>comprenden prin<span class=\"_ _0\"></span>cipalm<span class=\"_ _3\"></span>ente <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>edificios <span class=\"_ _0\"></span>e i<span class=\"_ _0\"></span>nstalaciones de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>ociedad matriz en <span class=\"_ _6\"> </span>C<span class=\"_ _3\"></span>olmenar <span class=\"_ _9\"> </span>Viejo, <span class=\"_ _9\"> </span>Madrid <span class=\"_ _6\"> </span>(<span class=\"_ _3\"></span>Pharma <span class=\"_ _9\"> </span>Mar) <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>Getafe,<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>Madrid <span class=\"_ _6\"> </span>(Sylent<span class=\"_ _3\"></span>is). <span class=\"_ _9\"> </span>Los <span class=\"_ _9\"> </span>elementos <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>inmovilizado<span class=\"_ _3\"></span> material <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>reco<span class=\"_ _3\"></span>nocen <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _a\"></span>su <span class=\"_ _e\"></span>cos<span class=\"_ _3\"></span>te <span class=\"_ _e\"></span>men<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>las<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>corres<span class=\"_ _3\"></span>pondientes <span class=\"_ _a\"></span>amortizacio<span class=\"_ _3\"></span>nes <span class=\"_ _e\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>p\u00e9rdid<span class=\"_ _3\"></span>as <span class=\"_ _e\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>deterior<span class=\"_ _3\"></span>o acumuladas, except<span class=\"_ _3\"></span>o en el cas<span class=\"_ _3\"></span>o de los terrenos, que s<span class=\"_ _3\"></span>e presentan net<span class=\"_ _3\"></span>os de las p\u00e9rdidas<span class=\"_ _3\"></span> por det<span class=\"_ _7\"></span>erioro. El coste hist\u00f3rico incluy<span class=\"_ _3\"></span>e los gastos<span class=\"_ _3\"></span> directamente atri<span class=\"_ _3\"></span>buibles a la adq<span class=\"_ _3\"></span>uisici\u00f3n de los<span class=\"_ _3\"></span> elementos.<span class=\"_ _7\"></span> Los costes posteriores se incluyen e<span class=\"_ _3\"></span>n el valor contable del activo o se reconocen<span class=\"_ _3\"></span> como un activo separado, s\u00f3lo <span class=\"_ _3\"></span>cuando <span class=\"_ _7\"></span>es <span class=\"_ _3\"></span>proba<span class=\"_ _3\"></span>ble <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>los <span class=\"_ _3\"></span>benef<span class=\"_ _3\"></span>icios<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ec<span class=\"_ _3\"></span>on\u00f3micos <span class=\"_ _7\"></span>futuros <span class=\"_ _3\"></span>asocia<span class=\"_ _3\"></span>dos <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>elementos <span class=\"_ _3\"></span>vayan<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>luir al <span class=\"_ _3\"></span>Grupo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>coste <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>elemento <span class=\"_ _7\"></span>pueda <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>eterminarse <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>forma <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>iable. <span class=\"_ _e\"></span>Todos <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>gastos <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>reparac<span class=\"_ _3\"></span>iones <span class=\"_ _7\"></span>y mantenimiento se carga<span class=\"_ _3\"></span>n en la cuenta d<span class=\"_ _3\"></span>e resultados d<span class=\"_ _3\"></span>urante el ejerc<span class=\"_ _3\"></span>icio en que se incurre<span class=\"_ _7\"></span> en ellos.<span class=\"_ _1e\"> </span>Los <span class=\"_ _a\"></span>terrenos <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>amortizan. <span class=\"_ _a\"></span>La <span class=\"_ _8\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>otr<span class=\"_ _3\"></span>os <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>calcu<span class=\"_ _3\"></span>la <span class=\"_ _a\"></span>usando <span class=\"_ _a\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>m<span class=\"_ _3\"></span>\u00e9todo <span class=\"_ _a\"></span>linea<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>para asignar la diferenc<span class=\"_ _3\"></span>ia entre el coste y <span class=\"_ _3\"></span>el valor residual <span class=\"_ _3\"></span>durante la vida \u00fatil esti<span class=\"_ _3\"></span>mada:<span class=\"_ _7\"></span> Activo A\u00f1os vida \u00fatil Construcciones  17<span class=\"ls0\">-</span>50<span class=\"ls0\"> </span>Maquinaria e instalaciones .<span class=\"fc0\">5-<span class=\"ls2\">10</span></span> \u00datiles y herramientas .<span class=\"fc0\">3-<span class=\"ls2\">10</span></span> Mobiliario y enseres .<span class=\"fc0\">3-<span class=\"ls2\">10</span></span> Veh\u00edculos .<span class=\"fc0\">4-7</span> Equipos para procesos de informaci\u00f3n .<span class=\"fc0\">4-7</span> Otro inmovilizado .<span class=\"fc0\">7-<span class=\"ls2\">15</span></span> El <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>esidual <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>vida <span class=\"_ _b\"></span>\u00fati<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>activos <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>revisan, <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>aj<span class=\"_ _3\"></span>ustan <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>necesario, <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ada <span class=\"_ _b\"></span>balance.<span class=\"_ _1e\"> </span>Cuando el valor contable de un<span class=\"_ _0\"></span> activo es superior <span class=\"_ _0\"></span>a su importe recuperable estimado, su <span class=\"_ _0\"></span>valor se reduce de forma <span class=\"_ _6\"> </span>inmediata <span class=\"_ _6\"> </span>hasta <span class=\"_ _6\"> </span>su <span class=\"_ _6\"> </span>importe <span class=\"_ _8\"> </span>recup<span class=\"_ _3\"></span>erable. <span class=\"_ _6\"> </span>Las <span class=\"_ _6\"> </span>p\u00e9rdidas <span class=\"_ _6\"> </span>y <span class=\"_ _8\"> </span>ga<span class=\"_ _3\"></span>nanci<span class=\"_ _3\"></span>as <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>la <span class=\"_ _8\"> </span>v<span class=\"_ _3\"></span>enta <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>i<span class=\"_ _3\"></span>nmovilizado material se calculan compa<span class=\"_ _3\"></span>rando los ingresos obt<span class=\"_ _3\"></span>enidos con el valor conta<span class=\"_ _3\"></span>ble y se incluyen en la cuenta <span class=\"_ _3\"></span>de resultados.  2.8<span class=\"ls0\"> In<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nm<span class=\"_ _0\"></span>obi<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>s </span>El <span class=\"_ _e\"></span>Grupo <span class=\"_ _a\"></span>cl<span class=\"_ _3\"></span>asifica <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>\u201cinversiones <span class=\"_ _a\"></span>inmo<span class=\"_ _3\"></span>biliarias\u201d <span class=\"_ _a\"></span>terrenos <span class=\"_ _a\"></span>man<span class=\"_ _3\"></span>tenidos <span class=\"_ _a\"></span>pa<span class=\"_ _3\"></span><span class=\"ff2\">ra <span class=\"_ _a\"></span>o<span class=\"_ _3\"></span>btener <span class=\"_ _a\"></span>rentas <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>alquiler, </span>revalorizarse o ambos y<span class=\"_ _3\"></span> que no es<span class=\"_ _3\"></span>t\u00e1n ocupados por el<span class=\"_ _3\"></span> Grupo. El Grupo apl<span class=\"_ _3\"></span>ica el modelo de cost<span class=\"_ _3\"></span>e.<span class=\"_ _1e\"> </span>2.9<span class=\"ls0\"> Ac<span class=\"_ _b\"></span>tivos<span class=\"_ _b\"></span> int<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ble<span class=\"_ _b\"></span>s </span>2.9.1<span class=\"ls0\"> <span class=\"ff5\">Ga<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span>s<span class=\"ff3\"> <span class=\"_ _0\"></span><span class=\"ff5\">de <span class=\"_ _b\"></span>Inve<span class=\"_ _b\"></span>stiga<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>llo<span class=\"_ _0\"></span><span class=\"ff3\"> </span></span></span></span></span>Los <span class=\"_ _b\"></span>gast<span class=\"_ _3\"></span>os de <span class=\"_ _b\"></span>investigaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>como<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>cuando se <span class=\"_ _b\"></span>incurre en <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span>los. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>costes incurridos en <span class=\"_ _3\"></span>proyectos <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>desarr<span class=\"_ _3\"></span>ollo <span class=\"_ _3\"></span>(r<span class=\"_ _3\"></span>elacionados <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>dise\u00f1o <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>ensayos<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>prod<span class=\"_ _3\"></span>uctos <span class=\"_ _7\"></span>nuevos <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>ejorados) se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>activo intangible <span class=\"_ _0\"></span>cuando es <span class=\"_ _b\"></span>pro<span class=\"_ _3\"></span>bable que <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>proyec<span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>vaya a <span class=\"_ _b\"></span>ser un <span class=\"_ _b\"></span>\u00e9xito considerando su viabilidad t\u00e9cnica y c<span class=\"_ _3\"></span>omercial; en concret<span class=\"_ _3\"></span>o, se capitalizan cuando se c<span class=\"_ _3\"></span>umplen los<span class=\"_ _3\"></span> siguientes requisitos: <span class=\"_ _e\"></span> (i) <span class=\"_ _16\"> </span>T\u00e9cnicam<span class=\"_ _3\"></span>ente, es posible <span class=\"_ _0\"></span>completar la producci\u00f3n del acti<span class=\"_ _0\"></span>vo intangible de forma <span class=\"_ _b\"></span>q<span class=\"_ _3\"></span>ue pueda estar<span class=\"_ _3\"></span> disponible para su ut<span class=\"_ _3\"></span>ilizaci\u00f3n o su venta; <span class=\"_ _3\"></span> (ii) <span class=\"_ _c\"> </span>La di<span class=\"_ _0\"></span>recci\u00f3n tiene int<span class=\"_ _3\"></span>enci\u00f3n de completar el activo <span class=\"_ _3\"></span>intangible en cuesti\u00f3n, para us<span class=\"_ _3\"></span>arlo o venderlo; <span class=\"_ _7\"></span> (iii) <span class=\"_ _6\"> </span>La entidad tiene ca<span class=\"_ _3\"></span>pacidad para utilizar o ve<span class=\"_ _3\"></span>nder el acti<span class=\"_ _3\"></span>vo intangible; <span class=\"_ _7\"></span> (iv) <span class=\"_ _8\"></span>Se <span class=\"_ _e\"></span>puede <span class=\"_ _8\"></span>demostrar <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>for<span class=\"_ _3\"></span>ma <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>activo <span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>ntang<span class=\"_ _3\"></span>ible <span class=\"_ _a\"></span>vaya <span class=\"_ _8\"></span>a <span class=\"_ _e\"></span>generar <span class=\"_ _8\"></span>probables <span class=\"_ _a\"></span>beneficios econ\u00f3micos en el fut<span class=\"_ _3\"></span>uro;  (v) <span class=\"_ _11\"> </span>Se <span class=\"_ _8\"></span>dispone <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>adecuados<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>recursos <span class=\"_ _8\"> </span>t\u00e9cnicos, <span class=\"_ _8\"> </span>financieros <span class=\"_ _8\"> </span>o <span class=\"_ _8\"> </span>de <span class=\"_ _8\"></span>otr<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>completar <span class=\"_ _8\"></span>el desarrollo y para utilizar e<span class=\"_ _3\"></span>l activo inta<span class=\"_ _3\"></span>ngible; y<span class=\"_ _3\"></span> (vi) <span class=\"_ _8\"></span>El <span class=\"_ _18\"></span>desembolso <span class=\"_ _b\"></span>atribuibl<span class=\"_ _3\"></span>e <span class=\"_ _18\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _18\"></span>ac<span class=\"_ _3\"></span>tivo <span class=\"_ _18\"></span>inta<span class=\"_ _3\"></span>ngible <span class=\"_ _b\"></span>durante <span class=\"_ _18\"></span>su<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>desarrollo <span class=\"_ _b\"></span>puede <span class=\"_ _b\"></span>valorarse <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>fiable. <span class=\"_ _7\"></span> Habida <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>uenta <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>natur<span class=\"_ _3\"></span>aleza <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _a\"></span>gastos <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>desar<span class=\"_ _3\"></span>rollo <span class=\"_ _e\"></span>incurridos <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _a\"></span>relaciona<span class=\"_ _3\"></span>dos <span class=\"_ _e\"></span>con <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l desarrollo de f\u00e1r<span class=\"_ _3\"></span>macos, y<span class=\"_ _3\"></span> siguiendo <span class=\"_ _3\"></span>la pr\u00e1ctica <span class=\"_ _3\"></span>habitual del s<span class=\"_ _3\"></span>ector, se <span class=\"_ _3\"></span>c<span class=\"_ _7\"></span>onsideran cumplidos <span class=\"_ _3\"></span>los requisitos<span class=\"_ _3\"></span> para su activaci\u00f3n e<span class=\"_ _3\"></span>n la fase de re<span class=\"_ _3\"></span>gistro. Los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>des<span class=\"_ _3\"></span>arrollo <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>vi<span class=\"_ _3\"></span>da <span class=\"_ _b\"></span>\u00fatil <span class=\"_ _b\"></span>finita <span class=\"_ _b\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconozcan <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>omo <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>activo<span class=\"_ _7\"></span>, <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>amortizan <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>manera<span class=\"_ _3\"></span> lineal <span class=\"_ _a\"></span>desde <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>terminaci\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _8\"></span>proyecto, <span class=\"_ _8\"></span>entendido <span class=\"_ _a\"></span>este <span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>omo <span class=\"_ _8\"></span>el <span class=\"_ _a\"></span>momento <span class=\"_ _a\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>ecibido <span class=\"_ _a\"></span>las aprobaciones <span class=\"_ _7\"></span>oportun<span class=\"_ _3\"></span>as <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>org<span class=\"_ _3\"></span>anismos <span class=\"_ _7\"></span>regul<span class=\"_ _3\"></span>adores<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _7\"></span>ti<span class=\"_ _3\"></span>ene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>ca<span class=\"_ _3\"></span>pacidad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>venta <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>el mercado para el <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ual se <span class=\"_ _0\"></span>ha recibido l<span class=\"_ _0\"></span>a autorizaci\u00f3n.<span class=\"_ _3\"></span> Dicha <span class=\"_ _0\"></span>vida \u00fatil es <span class=\"_ _0\"></span>estimada como el pe<span class=\"_ _0\"></span>r\u00edodo en que <span class=\"_ _0\"></span>se espera <span class=\"_ _e\"></span>que <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>generen <span class=\"_ _e\"></span>be<span class=\"_ _3\"></span>neficios, <span class=\"_ _e\"></span>que <span class=\"_ _e\"></span>coincide <span class=\"_ _e\"></span>n<span class=\"_ _3\"></span>ormalmente <span class=\"_ _e\"></span>con <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>periodo <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>vigencia <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>patent<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span><span class=\"ls16\">. </span>Los dem\u00e1s gastos de <span class=\"_ _3\"></span>desarrollo se reconoce<span class=\"_ _3\"></span>n como gas<span class=\"_ _3\"></span>to cuando se incurre <span class=\"_ _3\"></span>en ellos. <span class=\"_ _7\"></span> Los costes de desarrollo pr<span class=\"_ _3\"></span>eviamente reconocidos c<span class=\"_ _3\"></span>omo gasto no se activan como activo intangibl<span class=\"_ _3\"></span>e en un ejercicio posterior.<span class=\"_ _1e\"> </span>2.9.2<span class=\"ls0\"> Ma<span class=\"_ _b\"></span>rcas<span class=\"_ _b\"></span> come<span class=\"_ _b\"></span>rcia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>lic<span class=\"_ _b\"></span>encia<span class=\"_ _0\"></span>s </span>Los <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ienes <span class=\"_ _7\"></span>recogidos <span class=\"_ _7\"></span>bajo <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>ep\u00edgra<span class=\"_ _3\"></span>fe <span class=\"_ _7\"></span>figuran <span class=\"_ _7\"></span>contabilizad<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>hist\u00f3rico.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>ha considerado que las marcas comerciales que el Grupo ha <span class=\"_ _0\"></span>adquirido a terceros tienen vida<span class=\"_ _3\"></span> \u00fatil indefinida y, por <span class=\"_ _7\"></span>lo <span class=\"_ _e\"></span>ta<span class=\"_ _3\"></span>nto, <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>amortizan<span class=\"_ _3\"></span>, <span class=\"_ _e\"></span>sino <span class=\"_ _7\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>realiza <span class=\"_ _e\"></span>un<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>prueb<span class=\"_ _3\"></span>a <span class=\"_ _e\"></span>para <span class=\"_ _e\"></span>determinar <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>deterioro <span class=\"_ _a\"></span>o <span class=\"_ _e\"></span>p\u00e9rdida <span class=\"_ _e\"></span>de valor a cierre de cada<span class=\"_ _3\"></span> ejercicio.<span class=\"_ _3\"></span> 2.9.2.1<span class=\"ls0\"> P<span class=\"_ _0\"></span>rog<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>mas<span class=\"_ _b\"></span> info<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>\u00e1t<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> </span>Las <span class=\"_ _7\"></span>licencias <span class=\"_ _e\"></span>para <span class=\"_ _e\"></span>program<span class=\"_ _3\"></span>as <span class=\"_ _7\"></span>inform\u00e1t<span class=\"_ _3\"></span>icos <span class=\"_ _7\"></span>adquiri<span class=\"_ _3\"></span>das <span class=\"_ _e\"></span>se <span class=\"_ _7\"></span>activan <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _e\"></span>ha <span class=\"_ _e\"></span>incurrido para <span class=\"_ _0\"></span>adquirir el <span class=\"_ _0\"></span>programa espec\u00edfico y <span class=\"_ _0\"></span>prepararlo para <span class=\"_ _0\"></span>su uso. <span class=\"_ _b\"></span>Estos costes se <span class=\"_ _b\"></span>am<span class=\"_ _3\"></span>ortizan durante <span class=\"_ _0\"></span>su vida \u00fatil estimada (genera<span class=\"_ _3\"></span>lmente a 5 a\u00f1os)<span class=\"_ _3\"></span>.  Los <span class=\"_ _3\"></span>costes <span class=\"_ _7\"></span>asociados <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>el ma<span class=\"_ _3\"></span>ntenimiento <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>programas <span class=\"_ _7\"></span>inform\u00e1ticos <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>reconocen <span class=\"_ _3\"></span>como <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>asto <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l momento en que se incurre en los mismos. Los gastos de <span class=\"_ _0\"></span>desarrol<span class=\"_ _3\"></span>lo directamente atribuibles al dise\u00f1o y realizaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>prue<span class=\"_ _3\"></span>bas <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>programas <span class=\"_ _3\"></span>infor<span class=\"_ _3\"></span>m\u00e1ticos <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sean <span class=\"_ _3\"></span>ident<span class=\"_ _3\"></span>ificables, <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>ingulares <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>usceptibles <span class=\"_ _3\"></span>de ser <span class=\"_ _3\"></span>controlados <span class=\"_ _3\"></span>por <span class=\"_ _7\"></span>el Gru<span class=\"_ _3\"></span>po, <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>reconocen<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>omo <span class=\"_ _3\"></span>activos <span class=\"_ _3\"></span>intang<span class=\"_ _3\"></span>ibles c<span class=\"_ _3\"></span>uando <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>umpl<span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>sig<span class=\"_ _3\"></span>uientes condiciones:<span class=\"_ _1e\"> </span>T\u00e9cnicamente, <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>posib<span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>completar <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>produc<span class=\"_ _3\"></span>ci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>activo <span class=\"_ _a\"></span>inta<span class=\"_ _3\"></span>ngible <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>forma <span class=\"_ _a\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>ueda estar disponible para s<span class=\"_ _3\"></span>u utilizaci\u00f3n<span class=\"_ _3\"></span> o su venta;<span class=\"_ _1e\"> </span>La  di<span class=\"_ _0\"></span>recci\u00f3n  tiene  intenci\u00f3n  de <span class=\"_ _9\"> </span>completar  el  activo <span class=\"_ _9\"> </span>intangible  en <span class=\"_ _9\"> </span>cuesti\u00f3<span class=\"_ _3\"></span>n,  para <span class=\"_ _9\"> </span>u<span class=\"_ _7\"></span>sarlo  o venderlo;<span class=\"_ _1e\"> </span>La entidad tiene capaci<span class=\"_ _3\"></span>dad para utilizar o ve<span class=\"_ _3\"></span>nder el activ<span class=\"_ _3\"></span>o intangible;<span class=\"_ _1e\"> </span>Se <span class=\"_ _3\"></span>pued<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>mostrar <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>orma <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>tivo <span class=\"_ _7\"></span>intangible <span class=\"_ _7\"></span>vaya <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>gen<span class=\"_ _3\"></span>erar <span class=\"_ _7\"></span>probables <span class=\"_ _7\"></span>beneficios econ\u00f3micos en el fut<span class=\"_ _3\"></span>uro;<span class=\"_ _1e\"> </span>Se <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>ispone <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>adecua<span class=\"_ _3\"></span>dos <span class=\"_ _e\"></span>recursos <span class=\"_ _a\"></span>t\u00e9cnicos, <span class=\"_ _e\"></span>fina<span class=\"_ _3\"></span>ncieros <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>otro <span class=\"_ _e\"></span>tipo <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>ara <span class=\"_ _e\"></span>completar <span class=\"_ _e\"></span>el desarrollo y para utilizar o v<span class=\"_ _3\"></span>ender el ac<span class=\"_ _3\"></span>tivo intangible; y<span class=\"_ _1e\"> </span>El <span class=\"_ _e\"></span>desembolso<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>atribuible <span class=\"_ _a\"></span>al <span class=\"_ _e\"></span>activo <span class=\"_ _e\"></span>inta<span class=\"_ _3\"></span>ngible <span class=\"_ _e\"></span>durante <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _e\"></span>desarr<span class=\"_ _3\"></span>ollo <span class=\"_ _e\"></span>puede <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>alorars<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>forma fiable. 2.10<span class=\"ls0\"> P<span class=\"_ _0\"></span>\u00e9r<span class=\"_ _0\"></span>did<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>det<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>oro<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span>l va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tiv<span class=\"_ _b\"></span>os n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nan<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> </span>Los <span class=\"_ _3\"></span>activos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>intangibles <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>tienen <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>vi<span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>\u00fat<span class=\"_ _3\"></span>il <span class=\"_ _7\"></span>indefinida <span class=\"_ _7\"></span>o <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>intangible<span class=\"_ _3\"></span>s <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>est\u00e1n <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>desarrollo<span class=\"_ _3\"></span> no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>amortizan, <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>ino <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>somete<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>anualmente <span class=\"_ _7\"></span>a <span class=\"_ _e\"></span>pruebas <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>determ<span class=\"_ _3\"></span>inar <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ev<span class=\"_ _3\"></span>entuales <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>de valor <span class=\"_ _b\"></span>por deterioro. <span class=\"_ _0\"></span>Los <span class=\"_ _b\"></span>act<span class=\"_ _3\"></span>ivos sujetos <span class=\"_ _b\"></span>a amorti<span class=\"_ _0\"></span>zaci\u00f3n se <span class=\"_ _b\"></span>someten a <span class=\"_ _b\"></span>revisiones para <span class=\"_ _b\"></span>determinar la <span class=\"_ _b\"></span>existencia de <span class=\"_ _e\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>por <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>eterioro <span class=\"_ _a\"></span>siempre <span class=\"_ _a\"></span>que <span class=\"_ _e\"></span>alg\u00fan <span class=\"_ _a\"></span>suceso<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>o <span class=\"_ _a\"></span>cambio <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>las <span class=\"_ _a\"></span>circunstanc<span class=\"_ _3\"></span>ias <span class=\"_ _e\"></span>indique <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _e\"></span>valor contable <span class=\"_ _7\"></span>puede <span class=\"_ _e\"></span>no <span class=\"_ _e\"></span>ser <span class=\"_ _7\"></span>r<span class=\"_ _3\"></span>ecuperable. <span class=\"_ _e\"></span>Se <span class=\"_ _7\"></span>reconoce <span class=\"_ _e\"></span>una <span class=\"_ _e\"></span>p\u00e9rd<span class=\"_ _3\"></span>ida <span class=\"_ _7\"></span>por <span class=\"_ _e\"></span>deterioro <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _7\"></span>por <span class=\"_ _e\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _e\"></span>por <span class=\"_ _7\"></span>el que el <span class=\"_ _0\"></span>valor contable del activo excede de <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>u importe recuperable. El i<span class=\"_ _0\"></span>mporte recuperable es el ma<span class=\"_ _0\"></span>yor entre el <span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>lor <span class=\"_ _3\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>menos <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>para<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>vent<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>uso. <span class=\"_ _7\"></span>A <span class=\"_ _7\"></span>efectos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>eva<span class=\"_ _7\"></span>luar <span class=\"_ _7\"></span>las p\u00e9rdidas <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>det<span class=\"_ _3\"></span>erioro <span class=\"_ _3\"></span>del <span class=\"_ _7\"></span>valor, <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>activos<span class=\"_ _3\"></span> s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>agrupan <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>nivel <span class=\"_ _3\"></span>m\u00e1s<span class=\"_ _3\"></span> baj<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>hay <span class=\"_ _3\"></span>fluj<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>entrada de efectivo en <span class=\"_ _3\"></span>gran <span class=\"_ _3\"></span>medida <span class=\"_ _3\"></span>independientes <span class=\"_ _3\"></span>(unidades <span class=\"_ _3\"></span>generadoras d<span class=\"_ _3\"></span>e efect<span class=\"_ _3\"></span>ivo).<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Las <span class=\"_ _3\"></span>p\u00e9rdidas por d<span class=\"_ _3\"></span>eterioro de <span class=\"_ _e\"></span>valor <span class=\"_ _a\"></span>previas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>no <span class=\"_ _e\"></span>fi<span class=\"_ _3\"></span>nancieros<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>(dist<span class=\"_ _3\"></span>intos <span class=\"_ _e\"></span>al <span class=\"_ _a\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>co<span class=\"_ _3\"></span>mercio) <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>visan <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>ara <span class=\"_ _e\"></span>cons<span class=\"_ _3\"></span>iderar <span class=\"_ _a\"></span>su posible reversi\u00f3n en cad<span class=\"_ _3\"></span>a fecha en la qu<span class=\"_ _3\"></span>e se presenta informac<span class=\"_ _3\"></span>i\u00f3n financiera<span class=\"_ _3\"></span>.<span class=\"_ _1e\"> </span>2.11<span class=\"ls0\"> Ar<span class=\"_ _b\"></span>rend<span class=\"_ _0\"></span>ami<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>s </span>El <span class=\"_ _a\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _8\"></span>tiene <span class=\"_ _8\"></span>arrendadas <span class=\"_ _8\"></span>varias <span class=\"_ _8\"></span>oficinas, <span class=\"_ _8\"></span>almacenes, <span class=\"_ _8\"></span>equipos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>autom\u00f3viles. <span class=\"_ _8\"></span>Los <span class=\"_ _8\"></span>cont<span class=\"_ _3\"></span>ratos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>alquiler suelen ser <span class=\"_ _b\"></span>por per\u00edodos fijos de <span class=\"_ _b\"></span>tres a <span class=\"_ _b\"></span>oc<span class=\"_ _3\"></span>ho a\u00f1os, <span class=\"_ _0\"></span>y pueden <span class=\"_ _b\"></span>conte<span class=\"_ _3\"></span>ner opciones <span class=\"_ _0\"></span>de pr\u00f3rroga. <span class=\"_ _0\"></span>Las condiciones de <span class=\"_ _a\"></span>arrenda<span class=\"_ _3\"></span>miento <span class=\"_ _a\"></span>se <span class=\"_ _8\"></span>negocian <span class=\"_ _a\"></span>individua<span class=\"_ _3\"></span>lmente <span class=\"_ _a\"></span>y <span class=\"_ _8\"></span>contienen <span class=\"_ _a\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>ampl<span class=\"_ _3\"></span>ia <span class=\"_ _a\"></span>gama <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>t\u00e9rminos <span class=\"_ _a\"></span>y <span class=\"_ _8\"></span>condiciones diferentes. Los<span class=\"_ _3\"></span> acuerdos de arr<span class=\"_ _3\"></span>enda<span class=\"_ _3\"></span>miento no <span class=\"_ _3\"></span>imponen ning\u00fan<span class=\"_ _3\"></span> compromis<span class=\"_ _3\"></span>o para el Gru<span class=\"_ _3\"></span>po y no p<span class=\"_ _3\"></span>ueden ser<span class=\"_ _3\"></span> utilizados como gara<span class=\"_ _3\"></span>nt\u00eda para la obtenci\u00f3<span class=\"_ _3\"></span>n de un pr\u00e9st<span class=\"_ _3\"></span>amo.<span class=\"_ _3\"></span> Los <span class=\"_ _a\"></span>contr<span class=\"_ _3\"></span>atos <span class=\"_ _a\"></span>pue<span class=\"_ _3\"></span>den <span class=\"_ _a\"></span>cont<span class=\"_ _3\"></span>ener <span class=\"_ _a\"></span>co<span class=\"_ _3\"></span>mponentes <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>arrendam<span class=\"_ _3\"></span>iento <span class=\"_ _a\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>no <span class=\"_ _8\"></span>arrendamiento. <span class=\"_ _8\"></span>El <span class=\"_ _e\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _a\"></span>asi<span class=\"_ _3\"></span>gna <span class=\"_ _a\"></span>la<span class=\"_ _3\"></span> contraprestaci\u00f3n en el cont<span class=\"_ _3\"></span>rato a los c<span class=\"_ _3\"></span>omponentes de arr<span class=\"_ _3\"></span>endamiento y no arrendamiento en f<span class=\"_ _3\"></span>unci\u00f3n de sus precios <span class=\"_ _3\"></span>independ<span class=\"_ _3\"></span>ientes <span class=\"_ _3\"></span>relativos. <span class=\"_ _7\"></span>Sin <span class=\"_ _3\"></span>embargo, <span class=\"_ _3\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _3\"></span>arrendamien<span class=\"_ _3\"></span>tos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>inmu<span class=\"_ _3\"></span>ebles <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>que<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo es un <span class=\"_ _3\"></span>arrendat<span class=\"_ _3\"></span>ario, <span class=\"_ _3\"></span>ha opt<span class=\"_ _3\"></span>ado <span class=\"_ _3\"></span>por no <span class=\"_ _3\"></span>sep<span class=\"_ _3\"></span>arar <span class=\"_ _3\"></span>los c<span class=\"_ _3\"></span>omponentes <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>arrendamiento<span class=\"_ _7\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>arrendamiento, <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>en su lugar los contabi<span class=\"_ _3\"></span>liza como un \u00fanico co<span class=\"_ _3\"></span>mponente de arrend<span class=\"_ _3\"></span>amiento.<span class=\"_ _7\"></span> Los t\u00e9rminos del<span class=\"_ _3\"></span> arrendami<span class=\"_ _3\"></span>ento se negocia<span class=\"_ _3\"></span>n sobre un<span class=\"_ _3\"></span>a base ind<span class=\"_ _3\"></span>ividual y conti<span class=\"_ _3\"></span>enen una a<span class=\"_ _3\"></span>mplia variedad<span class=\"_ _3\"></span> de t\u00e9rminos <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>condiciones. <span class=\"_ _e\"></span>Lo<span class=\"_ _3\"></span>s <span class=\"_ _e\"></span>contratos <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>arrendam<span class=\"_ _3\"></span>iento <span class=\"_ _e\"></span>no <span class=\"_ _e\"></span>imponen <span class=\"_ _e\"></span>ning<span class=\"_ _3\"></span>\u00fan <span class=\"_ _7\"></span>otr<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>covenant <span class=\"_ _e\"></span>distinto <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>as garant\u00edas rea<span class=\"_ _3\"></span>les en <span class=\"_ _3\"></span>los acti<span class=\"_ _3\"></span>vos arr<span class=\"_ _3\"></span>endados que <span class=\"_ _3\"></span>se m<span class=\"_ _3\"></span>antienen <span class=\"_ _3\"></span>por el <span class=\"_ _3\"></span>arrendador. <span class=\"_ _3\"></span>Los <span class=\"_ _3\"></span>activos arre<span class=\"_ _3\"></span>ndados n<span class=\"_ _3\"></span>o pueden usarse como <span class=\"_ _3\"></span>garant\u00eda a efectos <span class=\"_ _3\"></span>de la deuda f<span class=\"_ _3\"></span>inanciera.<span class=\"_ _7\"></span> Los <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>pas<span class=\"_ _3\"></span>ivos <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>surgen <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>arrendam<span class=\"_ _3\"></span>iento <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>v<span class=\"_ _3\"></span>aloran <span class=\"_ _a\"></span>inicialm<span class=\"_ _3\"></span>ente <span class=\"_ _a\"></span>sobre <span class=\"_ _a\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>val<span class=\"_ _3\"></span>or actual. <span class=\"_ _10\"> </span>Los <span class=\"_ _10\"> </span>pasivos<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>por <span class=\"_ _c\"> </span>arrendamiento <span class=\"_ _10\"> </span>incluyen <span class=\"_ _10\"> </span>el<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>valor <span class=\"_ _10\"> </span>actual <span class=\"_ _10\"> </span>n<span class=\"_ _3\"></span>eto <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>lo<span class=\"_ _3\"></span>s <span class=\"_ _10\"> </span>siguientes <span class=\"_ _10\"> </span>pag<span class=\"_ _3\"></span>os <span class=\"_ _10\"> </span>por arrendamiento:<span class=\"_ _1e\"> </span>pagos <span class=\"_ _7\"></span>fijos <span class=\"_ _7\"></span>(incluidos <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>pagos <span class=\"_ _7\"></span>fijos <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>esenc<span class=\"_ _3\"></span>ia), <span class=\"_ _7\"></span>me<span class=\"_ _3\"></span>nos <span class=\"_ _7\"></span>cualquier <span class=\"_ _7\"></span>i<span class=\"_ _7\"></span>ncentivo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>arrendamiento <span class=\"_ _7\"></span>a<span class=\"_ _3\"></span> cobrar.<span class=\"_ _1e\"> </span>pagos <span class=\"_ _7\"></span>variables <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>arre<span class=\"_ _3\"></span>ndamiento <span class=\"_ _7\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>dependen <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>un <span class=\"_ _7\"></span>\u00edndice <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>t<span class=\"_ _3\"></span>ipo, <span class=\"_ _7\"></span>inicialmente <span class=\"_ _7\"></span>v<span class=\"_ _3\"></span>alorados con arreglo al \u00edndic<span class=\"_ _3\"></span>e o tipo en la fech<span class=\"_ _3\"></span>a de comienzo.<span class=\"_ _1e\"> </span>importes que se esp<span class=\"_ _3\"></span>era que abone <span class=\"_ _3\"></span>el Grupo en conce<span class=\"_ _3\"></span>pto de <span class=\"_ _3\"></span>garant\u00edas de<span class=\"_ _3\"></span>l valor residual.<span class=\"_ _1e\"> </span>el <span class=\"_ _8\"></span>precio <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una <span class=\"_ _a\"></span>opci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>compra<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _8\"></span>tiene <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>cert<span class=\"_ _3\"></span>eza <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>que<span class=\"_ _3\"></span> ejercer\u00e1 esa opc<span class=\"_ _3\"></span>i\u00f3n, y<span class=\"_ _1e\"> </span>pagos <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>penalizaciones <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>resc<span class=\"_ _3\"></span>isi\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>arr<span class=\"_ _3\"></span>endamiento, <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>plazo <span class=\"_ _7\"></span>del <span class=\"_ _3\"></span>arrenda<span class=\"_ _3\"></span>miento <span class=\"_ _3\"></span>refl<span class=\"_ _3\"></span>eja <span class=\"_ _3\"></span>el<span class=\"_ _3\"></span> ejercicio por el Gru<span class=\"_ _3\"></span>po de esa opci\u00f3n.<span class=\"_ _1e\"> </span>los <span class=\"_ _6\"> </span>p<span class=\"_ _3\"></span>agos <span class=\"_ _9\"> </span>por <span class=\"_ _6\"> </span>arren<span class=\"_ _3\"></span>damiento <span class=\"_ _9\"> </span>a <span class=\"_ _6\"> </span>re<span class=\"_ _3\"></span>alizarse <span class=\"_ _9\"> </span>bajo <span class=\"_ _9\"> </span>opciones <span class=\"_ _6\"> </span>de<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>pr\u00f3r<span class=\"_ _3\"></span>roga <span class=\"_ _9\"> </span>razonablemente <span class=\"_ _9\"> </span>ciertas tambi\u00e9n se incluyen en<span class=\"_ _3\"></span> la valoraci\u00f3n de<span class=\"_ _3\"></span>l pasivo.<span class=\"_ _3\"></span> En <span class=\"_ _6\"> </span>la <span class=\"_ _8\"> </span>actu<span class=\"_ _3\"></span>alidad <span class=\"_ _6\"> </span>pr\u00e1cticamente <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>totalidad <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>arrendamientos <span class=\"_ _6\"> </span>firmados <span class=\"_ _6\"> </span>por<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>el <span class=\"_ _8\"> </span>Grupo<span class=\"_ _e\"></span> <span class=\"_ _6\"> </span>contienen <span class=\"_ _6\"> </span>un componente <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>ijo, <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>olo <span class=\"_ _7\"></span>var\u00eda <span class=\"_ _3\"></span>cuando <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>leva <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>cabo <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>actualizaci\u00f3n <span class=\"_ _7\"></span>anual <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>rentas <span class=\"_ _7\"></span>ligada <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>un <span class=\"_ _3\"></span>\u00edndice<span class=\"_ _3\"></span> de precios, <span class=\"_ _3\"></span>y qu<span class=\"_ _3\"></span>e se rec<span class=\"_ _3\"></span>oge en <span class=\"_ _3\"></span>los p<span class=\"_ _3\"></span>asivos por <span class=\"_ _3\"></span>arrendami<span class=\"_ _3\"></span>ento en <span class=\"_ _3\"></span>el mo<span class=\"_ _3\"></span>mento e<span class=\"_ _3\"></span>n el q<span class=\"_ _3\"></span>ue se <span class=\"_ _3\"></span>conoce s<span class=\"_ _3\"></span>u va<span class=\"_ _3\"></span>lor definitivo.  Los pagos por arr<span class=\"_ _3\"></span>endamiento se d<span class=\"_ _3\"></span>escuentan usand<span class=\"_ _3\"></span>o el tipo de i<span class=\"_ _3\"></span>nter\u00e9s impl\u00edcito e<span class=\"_ _3\"></span>n el arrendami<span class=\"_ _3\"></span>ento. Si ese tipo no se puede determina<span class=\"_ _3\"></span>r f\u00e1cilmente, que es genera<span class=\"_ _3\"></span>lmente el caso para los arr<span class=\"_ _3\"></span>endamient<span class=\"_ _3\"></span>os en el Grupo, se <span class=\"_ _3\"></span>us<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ipo <span class=\"_ _7\"></span>incremental <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>endeudamient<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>arrendatario, <span class=\"_ _e\"></span>siendo <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>arrendatario <span class=\"_ _7\"></span>individ<span class=\"_ _3\"></span>ual tendr\u00eda <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>pag<span class=\"_ _3\"></span>ar <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>pedir <span class=\"_ _b\"></span>pres<span class=\"_ _3\"></span>tados <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>fondos <span class=\"_ _b\"></span>nece<span class=\"_ _3\"></span>sarios <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>ob<span class=\"_ _3\"></span>tener <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>activ<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>simil<span class=\"_ _3\"></span>ar <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>activo<span class=\"_ _3\"></span> por derecho de uso <span class=\"_ _3\"></span>en un entorno econ<span class=\"_ _3\"></span>\u00f3mico similar con t\u00e9r<span class=\"_ _3\"></span>minos, garant\u00edas<span class=\"_ _3\"></span> y condiciones similares.<span class=\"_ _e\"></span> Para <span class=\"_ _b\"></span>determi<span class=\"_ _3\"></span>nar <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>tipo i<span class=\"_ _0\"></span>ncremental<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>endeudamient<span class=\"_ _3\"></span>o, <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>Grup<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>calcula de <span class=\"_ _18\"></span>m<span class=\"_ _3\"></span>anera <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>nual <span class=\"_ _b\"></span>su<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>prima<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>riesgo y aplica los siguientes \u00edn<span class=\"_ _3\"></span>dices para cad<span class=\"_ _3\"></span>a divisa funcion<span class=\"_ _3\"></span>al:<span class=\"_ _3\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _e\"></span>EUR: EURIBOR <span class=\"_ _3\"></span> </span>\u2022<span class=\"ff2\"> <span class=\"_ _e\"></span>USD: LIBOR  <span class=\"_ _3\"></span> </span>Por <span class=\"_ _8\"></span>otro <span class=\"_ _8\"> </span>l<span class=\"_ _3\"></span>ado, <span class=\"_ _8\"> </span>como <span class=\"_ _6\"> </span>cada <span class=\"_ _8\"> </span>arr<span class=\"_ _3\"></span>endamiento <span class=\"_ _8\"> </span>t<span class=\"_ _3\"></span>iene <span class=\"_ _8\"></span>un <span class=\"_ _6\"> </span>plazo <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span>ferente, <span class=\"_ _6\"> </span>las <span class=\"_ _8\"></span>referenci<span class=\"_ _3\"></span>as <span class=\"_ _8\"> </span>variables <span class=\"_ _6\"> </span>(EURIBOR, LIBOR) se <span class=\"_ _3\"></span>han <span class=\"_ _3\"></span>sustituido p<span class=\"_ _3\"></span>or el <span class=\"_ _3\"></span>tipo swa<span class=\"_ _3\"></span>p a c<span class=\"_ _3\"></span>ada <span class=\"_ _3\"></span>fecha de<span class=\"_ _3\"></span> venci<span class=\"_ _3\"></span>miento. De <span class=\"_ _3\"></span>este <span class=\"_ _3\"></span>modo, <span class=\"_ _3\"></span>cada c<span class=\"_ _3\"></span>ontrato tie<span class=\"_ _3\"></span>ne un <span class=\"_ _3\"></span>tipo <span class=\"_ _7\"></span>de d<span class=\"_ _3\"></span>escuento <span class=\"_ _7\"></span>diferente <span class=\"_ _3\"></span>adapt<span class=\"_ _3\"></span>ado <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _7\"></span>plazo, <span class=\"_ _7\"></span>pero <span class=\"_ _3\"></span>siem<span class=\"_ _3\"></span>pre <span class=\"_ _3\"></span>calcula<span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>partir <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>misma <span class=\"_ _3\"></span>prim<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>de riesgo. El <span class=\"_ _18\"></span>Grupo<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>est\u00e1 <span class=\"_ _b\"></span>expuesto<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>potenci<span class=\"_ _3\"></span>ales <span class=\"_ _18\"></span>i<span class=\"_ _3\"></span>ncrementos <span class=\"_ _b\"></span>futuros<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>pagos <span class=\"_ _18\"></span>v<span class=\"_ _3\"></span>ariables<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _18\"></span>arren<span class=\"_ _3\"></span>damiento <span class=\"_ _b\"></span>basados<span class=\"_ _3\"></span> en un \u00edndice o tipo, qu<span class=\"_ _3\"></span>e no est\u00e1n <span class=\"_ _3\"></span>incluidos en el pasivo<span class=\"_ _3\"></span> por arrendamie<span class=\"_ _3\"></span>nto hasta que t<span class=\"_ _3\"></span>ienen efecto. Cuando<span class=\"_ _3\"></span> los <span class=\"_ _8\"></span>ajustes <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>los <span class=\"_ _8\"></span>pagos <span class=\"_ _8\"> </span>p<span class=\"_ _3\"></span>or <span class=\"_ _8\"></span>arrenda<span class=\"_ _3\"></span>miento <span class=\"_ _8\"> </span>basa<span class=\"_ _3\"></span>dos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>\u00edndice <span class=\"_ _8\"> </span>o <span class=\"_ _6\"> </span>un <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>tienen <span class=\"_ _8\"></span>efecto, <span class=\"_ _8\"> </span>el <span class=\"_ _6\"> </span>pasivo <span class=\"_ _8\"></span>por arrendamiento se eva<span class=\"_ _3\"></span>l\u00faa de nuevo y<span class=\"_ _3\"></span> se ajusta contra <span class=\"_ _3\"></span>el activo por derech<span class=\"_ _3\"></span>o de uso.<span class=\"_ _7\"></span> Los <span class=\"_ _7\"></span>pagos <span class=\"_ _7\"></span>por <span class=\"_ _e\"></span>arrendamie<span class=\"_ _3\"></span>nto <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>asi<span class=\"_ _3\"></span>gnan <span class=\"_ _7\"></span>entre<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>principal <span class=\"_ _7\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>fin<span class=\"_ _3\"></span>anciero. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>oste <span class=\"_ _7\"></span>f<span class=\"_ _3\"></span>inanciero <span class=\"_ _7\"></span>se <span class=\"_ _8\"></span>carga <span class=\"_ _7\"></span>a resultados <span class=\"_ _9\"> </span>durante <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>periodo <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>arr<span class=\"_ _3\"></span>endamiento <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>forma <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>produzcan <span class=\"_ _6\"> </span>un<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>ti<span class=\"_ _0\"></span>po <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>inter\u00e9s <span class=\"_ _6\"> </span>per<span class=\"_ _3\"></span>i\u00f3dico constante sobre el sa<span class=\"_ _3\"></span>ldo restante del pas<span class=\"_ _3\"></span>ivo para cada<span class=\"_ _3\"></span> periodo.<span class=\"_ _3\"></span> Los activos por derech<span class=\"_ _3\"></span>o de uso se val<span class=\"_ _3\"></span>oran a coste que<span class=\"_ _3\"></span> comprende lo sigu<span class=\"_ _3\"></span>iente:<span class=\"_ _1e\"> </span>el importe de la valorac<span class=\"_ _3\"></span>i\u00f3n inicial del pasivo <span class=\"_ _3\"></span>por arrendamiento<span class=\"_ _1e\"> </span>cualquier <span class=\"_ _8\"></span>pago <span class=\"_ _a\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>arrendamiento <span class=\"_ _8\"></span>hecho <span class=\"_ _8\"></span>en <span class=\"_ _a\"></span>o <span class=\"_ _8\"></span>antes <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>f<span class=\"_ _3\"></span>echa <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>omienzo, <span class=\"_ _8\"></span>menos <span class=\"_ _8\"></span>cualquier incentivo por arrendam<span class=\"_ _3\"></span>iento recibido<span class=\"_ _1e\"> </span>cualquier coste direc<span class=\"_ _3\"></span>to inicial, y<span class=\"_ _1e\"> </span>costes de restauraci\u00f3n<span class=\"_ _3\"></span>. Los <span class=\"_ _3\"></span>activos <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>derech<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>us<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>generalmente <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>amo<span class=\"_ _3\"></span>rtizan <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>form<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>lineal <span class=\"_ _7\"></span>durante <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>ida <span class=\"_ _3\"></span>\u00fati<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>del <span class=\"_ _7\"></span>activo <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> el <span class=\"_ _0\"></span>plazo de<span class=\"_ _0\"></span> arrendamiento, el<span class=\"_ _0\"></span> menor <span class=\"_ _b\"></span>de los do<span class=\"_ _0\"></span>s. Si <span class=\"_ _b\"></span>el Grupo <span class=\"_ _0\"></span>tiene la <span class=\"_ _b\"></span>certez<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>razonable de <span class=\"_ _b\"></span>ej<span class=\"_ _3\"></span>ercer una <span class=\"_ _b\"></span>opc<span class=\"_ _3\"></span>i\u00f3n de compra, el activo p<span class=\"_ _3\"></span>or derecho de uso s<span class=\"_ _3\"></span>e amort<span class=\"_ _3\"></span>iza durante la v<span class=\"_ _3\"></span>ida \u00fatil del activo<span class=\"_ _3\"></span> subyacente.<span class=\"_ _7\"></span> El <span class=\"_ _e\"></span>plazo<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>contratos <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>arre<span class=\"_ _3\"></span>ndamiento <span class=\"_ _a\"></span>se <span class=\"_ _e\"></span>ha<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>est<span class=\"_ _3\"></span>imado <span class=\"_ _a\"></span>atendiend<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>per\u00edod<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>no <span class=\"_ _a\"></span>revocabl<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>cada arrendamiento, <span class=\"_ _9\"> </span>i<span class=\"_ _0\"></span>ncrement\u00e1ndose<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>dicho <span class=\"_ _6\"> </span>per\u00edodo<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>los<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>periodos <span class=\"_ _6\"> </span>cubiertos<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>o<span class=\"_ _3\"></span>pci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>r<span class=\"_ _3\"></span>escindir <span class=\"_ _6\"> </span>el co<span class=\"ls0\">ntrato al tener el Grupo l<span class=\"_ _3\"></span>a certeza razonab<span class=\"_ _3\"></span>le de que dicha<span class=\"_ _3\"></span> opci\u00f3n no iba a ser e<span class=\"_ _3\"></span>jercitada. <span class=\"_ _7\"></span> </span>Los <span class=\"_ _d\"> </span>juicios <span class=\"_ _f\"> </span>aplicados <span class=\"_ _f\"> </span>par<span class=\"_ _3\"></span>a <span class=\"_ _d\"> </span>determinar <span class=\"_ _f\"> </span>la <span class=\"_ _d\"> </span>ex<span class=\"_ _3\"></span>istencia <span class=\"_ _f\"> </span>o <span class=\"_ _d\"> </span>no <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>la <span class=\"_ _d\"> </span>c<span class=\"_ _3\"></span>erteza <span class=\"_ _f\"> </span>razonable <span class=\"_ _d\"> </span>ha<span class=\"_ _3\"></span>n <span class=\"_ _d\"> </span>reca\u00ed<span class=\"_ _3\"></span>do fundamentalmente <span class=\"_ _3\"></span>en dos aspectos.<span class=\"_ _1e\"> </span>Si <span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span><span class=\"ls8\">ha</span> <span class=\"_ _8\"></span>ejercido <span class=\"_ _8\"></span>acciones <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>cancelar <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>contrato <span class=\"_ _8\"></span>revocable <span class=\"_ _8\"></span>o <span class=\"_ _a\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>un <span class=\"_ _a\"></span>venc<span class=\"_ _3\"></span>imiento inferior a un a\u00f1o, ent<span class=\"_ _3\"></span>iende que es<span class=\"_ _3\"></span>e contrato va a ser p<span class=\"_ _3\"></span>rorrogado.<span class=\"_ _1e\"> </span>Los <span class=\"_ _6\"> </span>t\u00e9rminos <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>condiciones <span class=\"_ _9\"> </span>contractuales <span class=\"_ _6\"> </span>aplicables <span class=\"_ _9\"> </span>a <span class=\"_ _8\"> </span>los <span class=\"_ _9\"> </span>periodos <span class=\"_ _6\"> </span>cubiertos <span class=\"_ _9\"> </span>por <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>opci\u00f3n <span class=\"_ _9\"> </span>de rescindir el contrato res<span class=\"_ _3\"></span>ultaban vent<span class=\"_ _3\"></span>ajosos<span class=\"_ _3\"></span> en relaci\u00f3n <span class=\"_ _3\"></span>con los precios de m<span class=\"_ _3\"></span>ercado.<span class=\"_ _3\"></span> El <span class=\"_ _3\"></span>Grupo <span class=\"_ _7\"></span>considera <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>todos <span class=\"_ _7\"></span>los <span class=\"_ _3\"></span>fluj<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>derivados <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dichas <span class=\"_ _7\"></span>opciones <span class=\"_ _3\"></span>est\u00e1n<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>refle<span class=\"_ _3\"></span>jados <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>loraci\u00f3n <span class=\"_ _3\"></span>de los <span class=\"_ _6\"> </span>pasivos <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>arrendamiento, <span class=\"_ _6\"> </span>al <span class=\"_ _6\"> </span>haber <span class=\"_ _6\"> </span>consi<span class=\"_ _3\"></span>derado <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>su <span class=\"_ _6\"> </span>c\u00e1lcu<span class=\"_ _3\"></span>lo <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>totalidad <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>plazos <span class=\"_ _6\"> </span>de  los contratos vigentes, con <span class=\"_ _3\"></span>independencia de q<span class=\"_ _3\"></span>ue estos sean revoca<span class=\"_ _3\"></span>bles o no.<span class=\"_ _7\"></span> Los <span class=\"_ _c\"> </span>pagos <span class=\"_ _c\"> </span>asociados <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>arr<span class=\"_ _3\"></span>endamientos <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>cort<span class=\"_ _3\"></span>o <span class=\"_ _c\"> </span>plazo <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>maquinaria <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>veh\u00edculos <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>todos<span class=\"_ _3\"></span> <span class=\"_ _c\"> </span>los arrendamientos de <span class=\"_ _3\"></span>activos de poco v<span class=\"_ _3\"></span>alor se reconoc<span class=\"_ _3\"></span>en sobre una base <span class=\"_ _3\"></span>lineal como u<span class=\"_ _3\"></span>n gast<span class=\"_ _7\"></span>o en resultados<span class=\"_ _3\"></span>. Los <span class=\"_ _b\"></span>arrendamientos <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>corto <span class=\"_ _b\"></span>plazo <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>on <span class=\"_ _b\"></span>arrendamient<span class=\"_ _3\"></span>os <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>plazo<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>arrendamien<span class=\"_ _3\"></span>to <span class=\"_ _18\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>12 <span class=\"_ _b\"></span>meses <span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>menos. Los activos de valor red<span class=\"_ _3\"></span>ucido incluye<span class=\"_ _3\"></span>n equipo inform\u00e1t<span class=\"_ _3\"></span>ico y elementos peq<span class=\"_ _3\"></span>ue\u00f1os de mobiliario de <span class=\"_ _3\"></span>oficina.<span class=\"_ _7\"></span> 2.11.1<span class=\"ls0\"> Op<span class=\"_ _0\"></span>cio<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>de pr<span class=\"_ _b\"></span>\u00f3rro<span class=\"_ _0\"></span>ga <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>re<span class=\"_ _b\"></span>sci<span class=\"_ _0\"></span>si\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span> </span>Varios  contratos  de  alquiler  de <span class=\"_ _9\"> </span>oficinas  y  equipos  incluyen  opciones  de  pr\u00f3rroga  o  de<span class=\"_ _0\"></span>  terminaci\u00f3n anticipada. Ambas opc<span class=\"_ _3\"></span>iones s<span class=\"_ _3\"></span>on ejercitables por e<span class=\"_ _3\"></span>l Grupo y no por el arr<span class=\"_ _3\"></span>endador respectivo.<span class=\"_ _7\"></span> El <span class=\"_ _3\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>cu<span class=\"_ _3\"></span>enta <span class=\"_ _7\"></span>con <span class=\"_ _e\"></span>inversi<span class=\"_ _3\"></span>ones <span class=\"_ _7\"></span>significat<span class=\"_ _3\"></span>ivas <span class=\"_ _7\"></span>en <span class=\"_ _e\"></span>locales <span class=\"_ _7\"></span>arrendad<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>incentive<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>continui<span class=\"_ _3\"></span>dad <span class=\"_ _7\"></span>o desincentiven <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>rescisi\u00f3n. <span class=\"_ _7\"></span>En <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _3\"></span>firm<span class=\"_ _3\"></span>ados <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Gr<span class=\"_ _3\"></span>upo <span class=\"_ _3\"></span>se <span class=\"_ _7\"></span>establecen <span class=\"_ _7\"></span>plazos <span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>rev<span class=\"_ _3\"></span>ocables <span class=\"_ _3\"></span>y, en <span class=\"_ _6\"> </span>algun<span class=\"_ _3\"></span>os <span class=\"_ _9\"> </span>casos, <span class=\"_ _6\"> </span>se <span class=\"_ _9\"> </span>especifican <span class=\"_ _6\"> </span>penalizacio<span class=\"_ _3\"></span>nes <span class=\"_ _6\"> </span>ad<span class=\"_ _3\"></span>icionales <span class=\"_ _9\"> </span>que <span class=\"_ _6\"> </span>consisten <span class=\"_ _9\"> </span>en  el <span class=\"_ _6\"> </span>abono <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>renta pendiente hasta el cumplimiento de di<span class=\"_ _0\"></span>chos plazos. El Grupo incorpora estas posibles <span class=\"_ _0\"></span>penalizaciones<span class=\"_ _3\"></span> en <span class=\"_ _0\"></span>la medida <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>que, <span class=\"_ _8\"> </span>com<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>indica<span class=\"_ _3\"></span>ba <span class=\"_ _8\"> </span>a<span class=\"_ _3\"></span>nteriormente,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>plazos <span class=\"_ _8\"></span>consid<span class=\"_ _3\"></span>erados <span class=\"_ _8\"> </span>incor<span class=\"_ _3\"></span>poran <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>plazos <span class=\"_ _8\"> </span>no<span class=\"_ _3\"></span> revocables los perio<span class=\"_ _3\"></span>dos cubiertos<span class=\"_ _3\"></span> por la opc<span class=\"_ _3\"></span>i\u00f3n de rescindir el co<span class=\"_ _3\"></span>ntrato.<span class=\"_ _1e\"> </span>2.<span class=\"_ _0\"></span>12 I<span class=\"_ _0\"></span>nve<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> ot<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>acti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anc<span class=\"_ _b\"></span>iero<span class=\"_ _0\"></span>s<span class=\"fs5 fc2\"> <span class=\"_ _b\"></span><span class=\"fs1 fc0\"> </span></span>2.12.1<span class=\"ls0\"> Cl<span class=\"_ _b\"></span>asifi<span class=\"_ _b\"></span>caci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> </span>El <span class=\"ls0\">Grupo clas<span class=\"_ _3\"></span>ifica sus activ<span class=\"_ _3\"></span>os financieros en las s<span class=\"_ _3\"></span>iguientes cate<span class=\"_ _3\"></span>gor\u00edas de <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>aloraci\u00f3n<span class=\"lsa\">:<span class=\"_ _1e\"> </span></span></span>aquellos que <span class=\"_ _b\"></span>se valoran con <span class=\"_ _0\"></span>posterioridad a <span class=\"_ _b\"></span>va<span class=\"_ _3\"></span>lor razonable (ya <span class=\"_ _0\"></span>sea con <span class=\"_ _b\"></span>ca<span class=\"_ _3\"></span>mbios en <span class=\"_ _b\"></span>resultados o en otro resultado glo<span class=\"_ _3\"></span>bal), y<span class=\"_ _1e\"> </span>aquellos que se va<span class=\"_ _3\"></span>loran a coste am<span class=\"_ _3\"></span>ortizado. <span class=\"_ _3\"></span> La <span class=\"_ _3\"></span>clasificaci\u00f3n <span class=\"_ _7\"></span>depende <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>modelo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>negocio <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>entidad <span class=\"_ _7\"></span>para <span class=\"_ _3\"></span>gest<span class=\"_ _3\"></span>ionar <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _3\"></span>financieros<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>de los t\u00e9rminos contractu<span class=\"_ _3\"></span>ales de los flujos<span class=\"_ _3\"></span> de efectivo.<span class=\"_ _3\"></span> Para <span class=\"_ _3\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>activos<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alorados <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>p\u00e9rdidas<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>registr<span class=\"_ _3\"></span>ar\u00e1n <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>resu<span class=\"_ _3\"></span>ltados <span class=\"_ _7\"></span>o <span class=\"_ _3\"></span>en otro <span class=\"_ _8\"> </span>r<span class=\"_ _3\"></span>esultado <span class=\"_ _6\"> </span>global. <span class=\"_ _6\"> </span>Para <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>inversiones <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>instrumentos <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>patr<span class=\"_ _3\"></span>imonio <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>no <span class=\"_ _8\"> </span>s<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>mantienen <span class=\"_ _6\"> </span>para negociaci\u00f3n, depender\u00e1 de si <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>realiz\u00f3 una elecci\u00f3n irrevocable <span class=\"_ _0\"></span>en el momento <span class=\"_ _0\"></span>del reconocimiento inicial para contabilizar <span class=\"_ _3\"></span>la invers<span class=\"_ _3\"></span>i\u00f3n en patrimonio a val<span class=\"_ _3\"></span>or razonable con cam<span class=\"_ _3\"></span>bios en otro resultado<span class=\"_ _3\"></span> global.<span class=\"_ _7\"></span> El <span class=\"_ _3\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _7\"></span>reclasifica <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>as <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>cuando<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>solo <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ambia <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>modelo <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>negocio <span class=\"_ _7\"></span>par<span class=\"_ _3\"></span>a gestionar esos activos.<span class=\"_ _3\"></span> 2.12.1.1<span class=\"ls0\"> Re<span class=\"_ _b\"></span>conoc<span class=\"_ _0\"></span>imi<span class=\"_ _b\"></span>ento<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> b<span class=\"_ _0\"></span>aj<span class=\"_ _0\"></span>a e<span class=\"_ _b\"></span>n c<span class=\"_ _0\"></span>uen<span class=\"_ _0\"></span>tas<span class=\"_ _b\"></span> </span>Las compras <span class=\"_ _3\"></span>y ve<span class=\"_ _3\"></span>ntas conv<span class=\"_ _3\"></span>encionales <span class=\"_ _3\"></span>de activos<span class=\"_ _3\"></span> fin<span class=\"_ _3\"></span>ancieros s<span class=\"_ _3\"></span>e reconoc<span class=\"_ _3\"></span>en en <span class=\"_ _3\"></span>la fec<span class=\"_ _3\"></span>ha de n<span class=\"_ _3\"></span>egociaci\u00f3n, <span class=\"_ _3\"></span>la fecha <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>compromete a <span class=\"_ _b\"></span>comprar o <span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>ender <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>activo. <span class=\"_ _0\"></span>Los acti<span class=\"_ _0\"></span>vos <span class=\"_ _0\"></span>financieros se <span class=\"_ _b\"></span>dan de <span class=\"_ _b\"></span>baja<span class=\"_ _3\"></span> en cuentas cuando expiran o se ceden los derechos a recibir flujos de efectivo de los activos financieros y el grupo ha transferi<span class=\"_ _3\"></span>do sustancialm<span class=\"_ _3\"></span>ente todos los riesg<span class=\"_ _3\"></span>os y beneficios in<span class=\"_ _3\"></span>herentes a la pr<span class=\"_ _7\"></span>opiedad.<span class=\"_ _1e\"> </span>2.12.1.2<span class=\"ls0\"> V<span class=\"_ _0\"></span>alo<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n </span>En <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>mo<span class=\"_ _3\"></span>mento <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>econoc<span class=\"_ _3\"></span>imiento <span class=\"_ _7\"></span>inicial, <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _7\"></span>valora <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>financiero<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>m\u00e1s, en <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>aso <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _e\"></span>act<span class=\"_ _3\"></span>ivo <span class=\"_ _e\"></span>fin<span class=\"_ _3\"></span>anciero <span class=\"_ _e\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>ea <span class=\"_ _e\"></span>a <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _e\"></span>con <span class=\"_ _a\"></span>camb<span class=\"_ _3\"></span>ios <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>resultados <span class=\"_ _e\"></span>(<span class=\"_ _3\"></span>VRR), <span class=\"_ _a\"></span>los costes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>trans<span class=\"_ _3\"></span>acci\u00f3n <span class=\"_ _b\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _18\"></span>s<span class=\"_ _3\"></span>ean <span class=\"_ _b\"></span>directament<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>atribuibles <span class=\"_ _0\"></span>a <span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _b\"></span>adquisici\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>financ<span class=\"_ _3\"></span>iero. <span class=\"_ _b\"></span>Los <span class=\"_ _b\"></span>costes<span class=\"_ _3\"></span> de <span class=\"_ _6\"> </span>la <span class=\"_ _8\"> </span>tr<span class=\"_ _3\"></span>ansacci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _6\"> </span>financieros <span class=\"_ _6\"> </span>registrados <span class=\"_ _9\"> </span>a <span class=\"_ _8\"></span>valor <span class=\"_ _6\"> </span>razonable <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>on <span class=\"_ _6\"> </span>cambios <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>resultados<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>se reconocen como gastos e<span class=\"_ _3\"></span>n resultados.<span class=\"_ _1e\"> </span>Los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>financier<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>derivad<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>impl\u00edcitos <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>onsideran <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>t<span class=\"_ _3\"></span>otalidad <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>determ<span class=\"_ _3\"></span>inar <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>flujos de efectivo son \u00fanicam<span class=\"_ _3\"></span>ente el pag<span class=\"_ _3\"></span>o de principal e inter<span class=\"_ _3\"></span>eses.<span class=\"_ _3\"></span> Instrumentos de deud<span class=\"_ _3\"></span>a<span class=\"ff2\"> </span>La <span class=\"_ _0\"></span>valoraci\u00f3n posterior de <span class=\"_ _0\"></span>los instrumentos de <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>euda depende del <span class=\"_ _b\"></span>mode<span class=\"_ _3\"></span>lo de negocio del Grupo <span class=\"_ _b\"></span>par<span class=\"_ _3\"></span>a gestionar e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>activo y<span class=\"_ _3\"></span> de <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>caracter\u00edsticas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>flujos<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de efect<span class=\"_ _3\"></span>ivo de<span class=\"_ _3\"></span>l ac<span class=\"_ _3\"></span>tivo. <span class=\"_ _3\"></span>Hay <span class=\"_ _3\"></span>tres <span class=\"_ _3\"></span>categor\u00edas <span class=\"_ _3\"></span>de valoraci\u00f3n en las qu<span class=\"_ _3\"></span>e el grupo clasifica sus <span class=\"_ _3\"></span>instrumentos de d<span class=\"_ _3\"></span>euda:<span class=\"_ _1e\"> </span>Coste <span class=\"_ _10\"> </span>amortizado: <span class=\"_ _10\"> </span>Los <span class=\"_ _10\"> </span>a<span class=\"_ _3\"></span>ctivos <span class=\"_ _10\"> </span>que <span class=\"_ _10\"> </span>se <span class=\"_ _10\"> </span>mantienen <span class=\"_ _10\"> </span>para <span class=\"_ _10\"> </span>el <span class=\"_ _10\"> </span>cob<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>o <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>flujos <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>efectivo contractuales <span class=\"_ _0\"></span>cuando esos <span class=\"_ _b\"></span>flujos<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>efectivo representan <span class=\"_ _b\"></span>s\u00f3<span class=\"_ _3\"></span>lo pa<span class=\"_ _0\"></span>gos de <span class=\"_ _b\"></span>principal<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>ntereses <span class=\"_ _0\"></span>se valoran a <span class=\"_ _b\"></span>coste amortizado.<span class=\"_ _3\"></span> Los <span class=\"_ _b\"></span>ingres<span class=\"_ _3\"></span>os por <span class=\"_ _0\"></span>intereses de <span class=\"_ _0\"></span>estos activos <span class=\"_ _0\"></span>financieros<span class=\"_ _3\"></span> se <span class=\"_ _b\"></span>incluyen en <span class=\"_ _9\"> </span>ingresos <span class=\"_ _6\"> </span>f<span class=\"_ _3\"></span>inancieros <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>acuerdo <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>m\u00e9todo <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>ti<span class=\"_ _0\"></span>po <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>inter\u00e9s <span class=\"_ _9\"> </span>efectivo. <span class=\"_ _9\"> </span>Cualquier ganancia o p\u00e9rdida que surja cuando se den de baja se reconoce directame<span class=\"_ _3\"></span>nte en el resultado del <span class=\"_ _e\"></span>ejercicio <span class=\"_ _e\"></span>junto <span class=\"_ _e\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>las <span class=\"_ _e\"></span>ganancias <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>\u00e9rdidas <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>difere<span class=\"_ _3\"></span>ncias <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>ca<span class=\"_ _3\"></span>mbio. <span class=\"_ _e\"></span>Las <span class=\"_ _e\"></span>p\u00e9rdidas <span class=\"_ _e\"></span>por<span class=\"_ _3\"></span> deterioro del valor s<span class=\"_ _3\"></span>e prese<span class=\"_ _3\"></span>ntan como una part<span class=\"_ _3\"></span>ida separada en <span class=\"_ _3\"></span>el estado de r<span class=\"_ _3\"></span>esultados.<span class=\"_ _1e\"> </span>Valor <span class=\"_ _7\"></span>razo<span class=\"_ _3\"></span>nable <span class=\"_ _e\"></span>con <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>otro <span class=\"_ _e\"></span>resultado <span class=\"_ _e\"></span>globa<span class=\"_ _3\"></span>l: <span class=\"_ _7\"></span>Los<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>activos<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>ma<span class=\"_ _3\"></span>ntienen <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>ara <span class=\"_ _e\"></span>el cobro <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo contractuales <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> pa<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>vender los <span class=\"_ _b\"></span>activos financieros, <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>uando los <span class=\"_ _b\"></span>flujos<span class=\"_ _7\"></span> de <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>represent<span class=\"_ _3\"></span>an <span class=\"_ _7\"></span>s\u00f3lo <span class=\"_ _7\"></span>pag<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>principal <span class=\"_ _7\"></span>e <span class=\"_ _e\"></span>intereses, <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>valoran <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>v<span class=\"_ _3\"></span>alor razonable <span class=\"_ _e\"></span>con <span class=\"_ _a\"></span>cambios <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>otro <span class=\"_ _a\"></span>resultado <span class=\"_ _e\"></span>g<span class=\"_ _3\"></span>lobal. <span class=\"_ _e\"></span>Los<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>mov<span class=\"_ _3\"></span>imientos <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _e\"></span>i<span class=\"_ _3\"></span>mporte <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>libros <span class=\"_ _a\"></span>se llevan <span class=\"_ _a\"></span>a <span class=\"_ _8\"></span>otro <span class=\"_ _8\"></span>resultado <span class=\"_ _a\"></span>global, <span class=\"_ _8\"></span>excepto <span class=\"_ _a\"></span>p<span class=\"_ _3\"></span>ara <span class=\"_ _8\"></span>el <span class=\"_ _a\"></span>reconocimient<span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>gan<span class=\"_ _3\"></span>ancias <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>por deterioro del valor, ingreso<span class=\"_ _3\"></span>s ordinarios por intereses<span class=\"_ _3\"></span> y ganancias o p\u00e9rdidas por d<span class=\"_ _3\"></span>iferencias de cambio que <span class=\"_ _0\"></span>se reconocen en resultados. Cuando <span class=\"_ _0\"></span>el activo financiero se <span class=\"_ _0\"></span>da de <span class=\"_ _0\"></span>baja en cuentas, la <span class=\"_ _b\"></span>ganancia <span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _b\"></span>acum<span class=\"_ _3\"></span>ulada <span class=\"_ _b\"></span>previ<span class=\"_ _3\"></span>amente reconocida <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>otro <span class=\"_ _b\"></span>res<span class=\"_ _3\"></span>ultado <span class=\"_ _b\"></span>globa<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reclasifica desde patrimonio ne<span class=\"_ _3\"></span>to a resultados<span class=\"_ _3\"></span>. Los ingresos por <span class=\"_ _3\"></span>intereses d<span class=\"_ _3\"></span>e estos activos f<span class=\"_ _3\"></span>inancieros se incluyen <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>ingresos <span class=\"_ _a\"></span>finan<span class=\"_ _3\"></span>cieros <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>acuerdo <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>m\u00e9todo <span class=\"_ _8\"></span>del <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>inter\u00e9s<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>efectivo. <span class=\"_ _8\"></span>Las ganancias y <span class=\"_ _3\"></span>p\u00e9rdid<span class=\"_ _3\"></span>as p<span class=\"_ _3\"></span>or diferenc<span class=\"_ _3\"></span>ias de <span class=\"_ _3\"></span>cambio <span class=\"_ _3\"></span>se pre<span class=\"_ _3\"></span>sentan <span class=\"_ _3\"></span>en otras <span class=\"_ _3\"></span>ganancias <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>p\u00e9rdidas y<span class=\"_ _3\"></span> el <span class=\"_ _6\"> </span>gas<span class=\"_ _3\"></span>to <span class=\"_ _6\"> </span>p<span class=\"_ _3\"></span>or <span class=\"_ _9\"> </span>deterioro <span class=\"_ _6\"> </span>del<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>v<span class=\"_ _3\"></span>alor <span class=\"_ _6\"> </span>s<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>pres<span class=\"_ _3\"></span>enta <span class=\"_ _9\"> </span>como <span class=\"_ _6\"> </span>una <span class=\"_ _9\"> </span>partida <span class=\"_ _6\"> </span>s<span class=\"_ _3\"></span>eparada <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>estado <span class=\"_ _9\"> </span>de resultados.<span class=\"_ _1e\"> </span>Valor r<span class=\"_ _3\"></span>azonable <span class=\"_ _3\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cambios <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>esultados: <span class=\"_ _3\"></span>Los <span class=\"_ _3\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>cu<span class=\"_ _3\"></span>mplen <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>criter<span class=\"_ _3\"></span>io<span class=\"_ _7\"></span> <span class=\"_ _3\"></span>para<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>oste amortizado <span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>para <span class=\"_ _3\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>otro <span class=\"_ _3\"></span>resultado <span class=\"_ _7\"></span>global <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>reco<span class=\"_ _3\"></span>nocen <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>lor razonable con ca<span class=\"_ _3\"></span>mbios en <span class=\"_ _3\"></span>resultados. U<span class=\"_ _3\"></span>na gananc<span class=\"_ _3\"></span>ia o una p<span class=\"_ _3\"></span>\u00e9rdida en u<span class=\"_ _3\"></span>na inversi\u00f3n <span class=\"_ _3\"></span>en deuda que se recon<span class=\"_ _3\"></span>ozca c<span class=\"_ _3\"></span>on posterioridad <span class=\"_ _3\"></span>a v<span class=\"_ _3\"></span>alor razonab<span class=\"_ _3\"></span>le con <span class=\"_ _3\"></span>cambi<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>en resu<span class=\"_ _3\"></span>ltados <span class=\"_ _3\"></span>se reconoce en <span class=\"_ _6\"> </span>resultados <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>prese<span class=\"_ _3\"></span>nta <span class=\"_ _6\"> </span>neta <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>estado <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>resultados <span class=\"_ _6\"> </span>dentro<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>otras<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>ganancias <span class=\"_ _6\"> </span>/ (p\u00e9rdidas) en el ejerc<span class=\"_ _3\"></span>icio en que surge.<span class=\"_ _1e\"> </span>Instrumentos de patrimo<span class=\"_ _3\"></span>nio neto<span class=\"_ _3\"></span> El grupo <span class=\"_ _b\"></span>va<span class=\"_ _3\"></span>lora posteriormente todas las inversiones <span class=\"_ _0\"></span>en patrimon<span class=\"_ _3\"></span>io neto <span class=\"_ _0\"></span>a valor <span class=\"_ _0\"></span>razonable.<span class=\"_ _3\"></span> Cuando l<span class=\"_ _0\"></span>a direcci\u00f3n <span class=\"_ _e\"></span>del <span class=\"_ _a\"></span>grupo <span class=\"_ _e\"></span>h<span class=\"_ _3\"></span>a <span class=\"_ _e\"></span>optado <span class=\"_ _e\"></span>por <span class=\"_ _a\"></span>presentar <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>ganancias <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _e\"></span>val<span class=\"_ _3\"></span>or <span class=\"_ _e\"></span>razonab<span class=\"_ _3\"></span>le <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>las inversiones <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>patrimonio  neto <span class=\"_ _6\"> </span>e<span class=\"_ _3\"></span>n <span class=\"_ _9\"> </span>otro <span class=\"_ _9\"> </span>resultado <span class=\"_ _9\"> </span>global, <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>hay <span class=\"_ _9\"> </span>reclasificaci\u00f3n  posterior <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>las ganancias <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>el val<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>razona<span class=\"_ _3\"></span>ble <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>esultados <span class=\"_ _0\"></span>siguiendo <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>baja <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>cuentas <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>inversi\u00f3n<span class=\"_ _3\"></span>. Los <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ividendos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>tales <span class=\"_ _7\"></span>invers<span class=\"_ _3\"></span>iones <span class=\"_ _7\"></span>siguen <span class=\"_ _7\"></span>reconoci\u00e9ndose <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>resultad<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>del <span class=\"_ _3\"></span>ej<span class=\"_ _3\"></span>ercicio <span class=\"_ _7\"></span>como<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>otros<span class=\"_ _3\"></span> ingresos cuando se esta<span class=\"_ _3\"></span>blece el derecho<span class=\"_ _3\"></span> de la socied<span class=\"_ _3\"></span>ad a recibir los pa<span class=\"_ _3\"></span>gos.<span class=\"_ _7\"></span> 2.12.2<span class=\"ls0\"> De<span class=\"_ _b\"></span>teri<span class=\"_ _0\"></span>oro<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span>l va<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>or </span>El<span class=\"ls0\"> Grupo eval\u00faa sobre una base prospectiva las p\u00e9rdidas de cr\u00e9dito esperadas asociad<span class=\"_ _3\"></span>as con sus activos </span>a <span class=\"_ _b\"></span>coste <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>mortizado <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>valor<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>otro <span class=\"_ _b\"></span>resultado <span class=\"_ _0\"></span>global. <span class=\"_ _0\"></span>La <span class=\"_ _b\"></span>metodo<span class=\"_ _3\"></span>log\u00eda <span class=\"_ _b\"></span>apl<span class=\"_ _3\"></span>icada <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>ara deterioro del valor <span class=\"_ _3\"></span>depende de si <span class=\"_ _3\"></span>ha habido un incr<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>mento significativo <span class=\"_ _3\"></span>en el riesgo de cr\u00e9dito. <span class=\"_ _7\"></span> Para las cuentas comerciales a cobrar, el grupo aplica el enfoque simplificado permitido<span class=\"_ _3\"></span> por la NIIF 9, <span class=\"_ _0\"></span>que exige <span class=\"_ _7\"></span>que <span class=\"_ _e\"></span>las <span class=\"_ _e\"></span>p\u00e9rdidas <span class=\"_ _e\"></span>esperadas <span class=\"_ _e\"></span>durante <span class=\"_ _e\"></span>su <span class=\"_ _7\"></span>v<span class=\"_ _3\"></span>ida <span class=\"_ _7\"></span>se <span class=\"_ _e\"></span>r<span class=\"_ _3\"></span>econozcan <span class=\"_ _7\"></span>des<span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>el <span class=\"_ _e\"></span>recon<span class=\"_ _3\"></span>ocimiento <span class=\"_ _7\"></span>i<span class=\"_ _3\"></span>nicial <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>la<span class=\"_ _7\"></span><span class=\"ls13\">s </span>cuentas a cobrar, v\u00e9ase<span class=\"_ _3\"></span> la Nota <span class=\"_ _3\"></span><span class=\"ls8\">3.3</span> ries<span class=\"_ _3\"></span>go de cr\u00e9dito para m\u00e1s<span class=\"_ _3\"></span> detalles.<span class=\"_ _1e\"> </span>2.12.3<span class=\"ls0\"> De<span class=\"_ _b\"></span>riva<span class=\"_ _0\"></span>dos<span class=\"_ _b\"></span> y a<span class=\"_ _0\"></span>cti<span class=\"_ _b\"></span>vida<span class=\"_ _0\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>obe<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>ura<span class=\"_ _b\"></span> </span>Los <span class=\"_ _a\"></span>derivados <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>reconoce<span class=\"_ _3\"></span>n <span class=\"_ _a\"></span>inicialmente <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _a\"></span>razonable <span class=\"_ _8\"></span>en <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>que <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>firma <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>contrato <span class=\"_ _8\"></span>de derivados <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>posteriormente <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>uelven <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>valorar <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>balance. <span class=\"_ _a\"></span>La<span class=\"_ _1e\"> </span>c<span class=\"_ _1e\"> </span>ontabilizaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>cam<span class=\"_ _3\"></span>bios <span class=\"_ _b\"></span>posteri<span class=\"_ _3\"></span>ores <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>azonable <span class=\"_ _b\"></span>depende<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>derivado <span class=\"_ _b\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>desig<span class=\"_ _3\"></span>nado como un instrumento<span class=\"_ _3\"></span> de cobertura y<span class=\"_ _3\"></span>, si es as\u00ed, de<span class=\"_ _3\"></span> la naturaleza d<span class=\"_ _3\"></span>e la partida <span class=\"_ _3\"></span>que es<span class=\"_ _7\"></span>t\u00e1 cubriendo. El grup<span class=\"_ _3\"></span>o designa determinados <span class=\"_ _3\"></span>derivados como:<span class=\"_ _1e\"> </span>coberturas <span class=\"_ _6\"> </span>del <span class=\"_ _8\"> </span>valor <span class=\"_ _6\"> </span>razonable <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>ac<span class=\"_ _3\"></span>tivos <span class=\"_ _6\"> </span>o <span class=\"_ _8\"> </span>pasivos<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>reconocidos <span class=\"_ _8\"> </span>o <span class=\"_ _6\"> </span>un <span class=\"_ _6\"> </span>compromiso <span class=\"_ _6\"> </span>en <span class=\"_ _8\"></span>firme<span class=\"_ _3\"></span> (coberturas del valor raz<span class=\"_ _3\"></span>onable)<span class=\"_ _1e\"> </span>coberturas <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>un <span class=\"_ _6\"> </span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _9\"> </span>concreto <span class=\"_ _9\"> </span>asociado <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>flujos <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>ef<span class=\"_ _3\"></span>ectivo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>pasivos reconocidos y transacc<span class=\"_ _3\"></span>iones <span class=\"_ _3\"></span>previstas altam<span class=\"_ _3\"></span>ente probables (c<span class=\"_ _3\"></span>oberturas de flujos <span class=\"_ _3\"></span>de efectivo), o<span class=\"_ _1e\"> </span>coberturas de una inv<span class=\"_ _3\"></span>ersi\u00f3n neta en un<span class=\"_ _3\"></span> negocio en el <span class=\"_ _3\"></span>extranjero (cobertur<span class=\"_ _3\"></span>as de inv<span class=\"_ _3\"></span>ersi\u00f3n neta).<span class=\"_ _7\"></span> Al in<span class=\"_ _3\"></span>icio d<span class=\"_ _3\"></span>e l<span class=\"_ _3\"></span>a r<span class=\"_ _3\"></span>elaci\u00f3n <span class=\"_ _3\"></span>de c<span class=\"_ _3\"></span>obertura, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>grup<span class=\"_ _3\"></span>o doc<span class=\"_ _3\"></span>umenta <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>relaci\u00f3n <span class=\"_ _3\"></span>econ<span class=\"_ _3\"></span>\u00f3mica <span class=\"_ _3\"></span>entre <span class=\"_ _3\"></span>los <span class=\"_ _e\"></span>instrum<span class=\"_ _3\"></span>entos <span class=\"_ _3\"></span>de cobertura y las partidas cubiertas, inc<span class=\"_ _3\"></span>luyendo si se espera que los camb<span class=\"_ _3\"></span>ios en los flujos de efectivo de los instrumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>bertura <span class=\"_ _e\"></span>compensen <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>las <span class=\"_ _7\"></span>partidas <span class=\"_ _7\"></span>cub<span class=\"_ _3\"></span>iertas. <span class=\"_ _7\"></span>El grupo <span class=\"_ _3\"></span>docu<span class=\"_ _3\"></span>menta <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>objeti<span class=\"_ _3\"></span>vo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>gest<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _3\"></span>estrategia <span class=\"_ _7\"></span>para <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>mprender <span class=\"_ _7\"></span>sus <span class=\"_ _3\"></span>trans<span class=\"_ _3\"></span>acciones <span class=\"_ _3\"></span>de cobertura.<span class=\"_ _1e\"> </span>2.13<span class=\"ls0\"> E<span class=\"_ _0\"></span>xi<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ias<span class=\"_ _b\"></span> </span>Las <span class=\"_ _b\"></span>existencias <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>va<span class=\"_ _3\"></span>loran <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>coste <span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _18\"></span>su <span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _b\"></span>neto <span class=\"_ _b\"></span>realiz<span class=\"_ _3\"></span>able, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>menor <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _18\"></span>d<span class=\"_ _3\"></span>os. <span class=\"_ _b\"></span>El <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>neto <span class=\"_ _b\"></span>rea<span class=\"_ _3\"></span>lizable es <span class=\"_ _6\"> </span>el <span class=\"_ _8\"> </span>precio <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>venta <span class=\"_ _6\"> </span>estimado <span class=\"_ _6\"> </span>en<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>el<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>curso <span class=\"_ _8\"> </span>nor<span class=\"_ _3\"></span>mal <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>negocio, <span class=\"_ _6\"> </span>menos <span class=\"_ _6\"> </span>los <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>ostes <span class=\"_ _6\"> </span>variables <span class=\"_ _6\"> </span>que <span class=\"_ _8\"> </span>se<span class=\"_ _3\"></span>an necesarios para la ve<span class=\"_ _3\"></span>nta. El coste se determ<span class=\"_ _3\"></span>ina del siguiente mo<span class=\"_ _3\"></span>do:<span class=\"_ _1e\"> </span>Existencias <span class=\"_ _0\"></span>comercia<span class=\"_ _3\"></span>les, materias <span class=\"_ _b\"></span>primas<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>otros <span class=\"_ _0\"></span>aprovisionam<span class=\"_ _3\"></span>ientos: <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>oste medio <span class=\"_ _b\"></span>pon<span class=\"_ _3\"></span>derado.<span class=\"_ _1e\"> </span>Productos termi<span class=\"_ _3\"></span>nados, s<span class=\"_ _3\"></span>emi-termi<span class=\"_ _3\"></span>nados y <span class=\"_ _3\"></span>en curs<span class=\"_ _3\"></span>o: al c<span class=\"_ _3\"></span>oste medio p<span class=\"_ _3\"></span>onderado <span class=\"_ _3\"></span>de los <span class=\"_ _3\"></span>consumos<span class=\"_ _3\"></span> de <span class=\"_ _8\"></span>materias <span class=\"_ _8\"></span>primas <span class=\"_ _a\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>auxiliares <span class=\"_ _8\"></span>m\u00e1s <span class=\"_ _a\"></span>la <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>aplicable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>mano <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>obra <span class=\"_ _8\"></span>directa <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>gastos generales de fabricaci<span class=\"_ _3\"></span>\u00f3n (basados en la capac<span class=\"_ _3\"></span>idad normal de <span class=\"_ _3\"></span>producci\u00f3n).<span class=\"_ _1e\"> </span>Las <span class=\"_ _6\"> </span>existencias <span class=\"_ _6\"> </span>adq<span class=\"_ _3\"></span>uiridas <span class=\"_ _6\"> </span>y/o <span class=\"_ _6\"> </span>pro<span class=\"_ _3\"></span>ducidos <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>omercializac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>f\u00e1rmacos <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>activa<span class=\"_ _3\"></span>n <span class=\"_ _6\"> </span>cuando <span class=\"_ _6\"> </span>se cumplen <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>requ<span class=\"_ _3\"></span>isitos <span class=\"_ _7\"></span>se<span class=\"_ _3\"></span>\u00f1alados <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>Nota <span class=\"_ _a\"></span>2.9.1. <span class=\"_ _e\"></span>Se <span class=\"_ _7\"></span>prac<span class=\"_ _3\"></span>tican <span class=\"_ _e\"></span>ajustes <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>valoraci\u00f3n <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>las <span class=\"_ _e\"></span>existencias hasta ese momento, <span class=\"_ _3\"></span>que se revierten e<span class=\"_ _3\"></span>n el momento <span class=\"_ _3\"></span>de cum<span class=\"_ _3\"></span>plirse tales requisito<span class=\"_ _3\"></span>s.<span class=\"_ _3\"></span> 2.14<span class=\"ls0\"> Cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tas<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ome<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s a<span class=\"_ _b\"></span> co<span class=\"_ _0\"></span>bra<span class=\"_ _b\"></span>r </span>Las cuentas comerciales a <span class=\"_ _0\"></span>cobrar se reconocen <span class=\"_ _0\"></span>inicialmente por su valor <span class=\"_ _0\"></span>razonable y posteriormente por su coste <span class=\"_ _7\"></span>amortizado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>inter\u00e9s<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>efectivo, <span class=\"_ _7\"></span>menos <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>orrecc<span class=\"_ _7\"></span>i\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>p\u00e9rdidas<span class=\"_ _3\"></span> del v<span class=\"_ _3\"></span>alor. <span class=\"_ _3\"></span>V\u00e9as<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Nota <span class=\"_ _7\"></span><span class=\"ls8\">13</span> <span class=\"_ _7\"></span>para <span class=\"_ _3\"></span>informaci\u00f3n <span class=\"_ _3\"></span>ad<span class=\"_ _3\"></span>icional <span class=\"_ _7\"></span>sobre <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>contabilizaci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>grupo <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>cuentas comerciales <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>cobrar <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>N<span class=\"_ _3\"></span>ota <span class=\"_ _b\"></span>3.<span class=\"_ _3\"></span>3 <span class=\"_ _b\"></span>para una <span class=\"_ _18\"></span>d<span class=\"_ _3\"></span>escripci\u00f3n <span class=\"_ _b\"></span>de las <span class=\"_ _18\"></span>pol\u00edt<span class=\"_ _3\"></span>icas <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>relaci\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>deterioro del valor. Las <span class=\"_ _a\"></span>cuentas<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>comerci<span class=\"_ _3\"></span>ales <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>cobrar <span class=\"_ _8\"></span>son <span class=\"_ _a\"></span>importes <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span>deudados <span class=\"_ _8\"></span>por <span class=\"_ _e\"></span>cl<span class=\"_ _3\"></span>ientes <span class=\"_ _a\"></span>por <span class=\"_ _8\"></span>bienes <span class=\"_ _a\"></span>vendidos <span class=\"_ _8\"></span>o <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>ervicios prestados <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>curso <span class=\"_ _a\"></span>ordi<span class=\"_ _3\"></span>nario <span class=\"_ _e\"></span>del <span class=\"_ _a\"></span>negocio<span class=\"_ _3\"></span>. <span class=\"_ _e\"></span>General<span class=\"_ _3\"></span>mente <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>l<span class=\"_ _3\"></span>iquidan <span class=\"_ _a\"></span>entre <span class=\"_ _e\"></span>60<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>90 <span class=\"_ _e\"></span>d\u00ed<span class=\"_ _3\"></span>as <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>tanto <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e clasifican todas como corrientes. Las cuentas comerciales a<span class=\"_ _3\"></span> cobrar se reconocen inicialmente al importe de la <span class=\"_ _e\"></span>contraprestac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _a\"></span>que <span class=\"_ _e\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>incondic<span class=\"_ _3\"></span>ional <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>menos <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>contengan <span class=\"_ _a\"></span>component<span class=\"_ _3\"></span>es <span class=\"_ _e\"></span>financier<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>sign<span class=\"_ _3\"></span>ificativos, cuando <span class=\"_ _8\"></span>se <span class=\"_ _a\"></span>reconocen <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>su <span class=\"_ _a\"></span>valor <span class=\"_ _8\"></span>razonable. <span class=\"_ _8\"></span>El <span class=\"_ _a\"></span>gru<span class=\"_ _3\"></span>po <span class=\"_ _8\"></span>mantiene <span class=\"_ _a\"></span>las <span class=\"_ _8\"></span>cuentas <span class=\"_ _8\"></span>comerciales <span class=\"_ _8\"></span>a <span class=\"_ _a\"></span>cobrar <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>el objetivo <span class=\"_ _8\"> </span>de <span class=\"_ _6\"> </span>cobrar <span class=\"_ _8\"> </span>los <span class=\"_ _6\"> </span>flujos <span class=\"_ _6\"> </span>de <span class=\"_ _8\"></span>efectivo <span class=\"_ _8\"> </span>co<span class=\"_ _3\"></span>ntractuales<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _6\"> </span>por <span class=\"_ _8\"></span>tanto <span class=\"_ _8\"> </span>se <span class=\"_ _6\"> </span>valoran <span class=\"_ _6\"> </span>con <span class=\"_ _8\"></span>poster<span class=\"_ _3\"></span>ioridad <span class=\"_ _8\"> </span>a <span class=\"_ _6\"> </span>coste amortizado usa<span class=\"_ _3\"></span>ndo el m\u00e9t<span class=\"_ _3\"></span>odo del <span class=\"_ _3\"></span>inter\u00e9s efectivo.<span class=\"_ _3\"></span> Detalles sobre <span class=\"_ _3\"></span>las pol\u00edticas co<span class=\"_ _3\"></span>ntables sobre<span class=\"_ _3\"></span> deterioro <span class=\"_ _3\"></span>del valor y el c\u00e1lculo de <span class=\"_ _3\"></span>la correcc<span class=\"_ _3\"></span>i\u00f3n de valor p<span class=\"_ _3\"></span>or p\u00e9rdidas<span class=\"_ _3\"></span> se proporcionan en la<span class=\"_ _3\"></span> Nota <span class=\"_ _3\"></span><span class=\"ls8\">3.3</span> riesgo de<span class=\"_ _3\"></span> cr\u00e9dito.<span class=\"_ _3\"></span> Las <span class=\"_ _5\"> </span>cesiones <span class=\"_ _11\"> </span>de <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>c<span class=\"_ _3\"></span>uentas <span class=\"_ _11\"> </span>a <span class=\"_ _5\"> </span>cobrar <span class=\"_ _11\"> </span>dan <span class=\"_ _5\"> </span>como<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>resultado<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>su <span class=\"_ _11\"> </span>baja <span class=\"_ _5\"> </span>si <span class=\"_ _5\"> </span>e<span class=\"_ _3\"></span>l <span class=\"_ _5\"> </span>Grupo <span class=\"_ _11\"> </span>se <span class=\"_ _5\"> </span>desprende<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>de sustancialmente <span class=\"_ _7\"></span>todos <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>riesgos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>beneficios<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>titularidad<span class=\"_ _3\"></span>, <span class=\"_ _7\"></span>incluidos <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>efe<span class=\"_ _3\"></span>ctos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>mora. <span class=\"_ _7\"></span>E<span class=\"_ _7\"></span>n <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>aso contrario, los resultados d<span class=\"_ _3\"></span>e la cesi\u00f3n se c<span class=\"_ _3\"></span>lasifican com<span class=\"_ _3\"></span>o recursos ajenos.<span class=\"_ _1e\"> </span>2.15<span class=\"ls0\"> E<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>equ<span class=\"_ _b\"></span>iva<span class=\"_ _0\"></span>len<span class=\"_ _0\"></span>tes<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span> ef<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tiv<span class=\"_ _b\"></span>o </span>El <span class=\"_ _3\"></span>efectivo <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>equivalentes<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _3\"></span>incluye<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>fectivo <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>caja, <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>dep\u00f3sitos<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>l<span class=\"_ _e\"></span>a <span class=\"_ _3\"></span>vista <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>enti<span class=\"_ _3\"></span>dades de <span class=\"_ _b\"></span>cr\u00e9dito y <span class=\"_ _b\"></span>otras i<span class=\"_ _0\"></span>nversion<span class=\"_ _3\"></span>es <span class=\"_ _b\"></span>muy<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>l\u00ed<span class=\"_ _3\"></span>quidas <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>orto <span class=\"_ _b\"></span>pl<span class=\"_ _3\"></span>azo <span class=\"_ _b\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>un <span class=\"_ _0\"></span>vencimiento<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>original <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>tres meses <span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>menos<span class=\"_ _3\"></span><span class=\"ls16\">.<span class=\"_ _1e\"> </span></span>Los <span class=\"_ _7\"></span>des<span class=\"_ _3\"></span>cubiertos <span class=\"_ _e\"></span>bancario<span class=\"_ _3\"></span>s <span class=\"_ _7\"></span>se <span class=\"_ _e\"></span>clasifican<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>com<span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>deuda <span class=\"_ _e\"></span>financiera<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>bajo <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>asivos <span class=\"_ _e\"></span>corrient<span class=\"_ _3\"></span>es <span class=\"_ _7\"></span>en <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>balance<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de situaci\u00f3n. 2.16<span class=\"ls0\"> Ca<span class=\"_ _b\"></span>pital<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>oci<span class=\"_ _b\"></span>al y<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>epa<span class=\"_ _b\"></span>rto <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>div<span class=\"_ _0\"></span>ide<span class=\"_ _b\"></span>ndos<span class=\"_ _0\"></span> </span>Las <span class=\"_ _5\"> </span>acciones <span class=\"_ _5\"> </span>ordinarias <span class=\"_ _5\"> </span>s<span class=\"_ _3\"></span>e <span class=\"_ _5\"> </span>clasifican <span class=\"_ _5\"> </span>com<span class=\"_ _3\"></span>o <span class=\"_ _5\"> </span>patrimonio <span class=\"_ _5\"> </span>neto. <span class=\"_ _11\"> </span>Los <span class=\"_ _5\"> </span>costes <span class=\"_ _5\"> </span>incremental<span class=\"_ _3\"></span>es <span class=\"_ _5\"> </span>directamente atribuibles <span class=\"_ _6\"> </span>a <span class=\"_ _8\"></span>la <span class=\"_ _6\"> </span>emisi\u00f3n <span class=\"_ _8\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>nuevas<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>acc<span class=\"_ _3\"></span>iones <span class=\"_ _8\"> </span>u<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>opcio<span class=\"_ _3\"></span>nes <span class=\"_ _8\"></span>se <span class=\"_ _6\"> </span>presentan <span class=\"_ _6\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _6\"> </span>patrimonio <span class=\"_ _6\"> </span>neto <span class=\"_ _8\"></span>como <span class=\"_ _6\"> </span>una deducci\u00f3n, neta de im<span class=\"_ _3\"></span>puestos, contra los i<span class=\"_ _3\"></span>ngresos obtenidos.<span class=\"_ _7\"></span>  Cuando <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>ntidad <span class=\"_ _7\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>adquiere <span class=\"_ _e\"></span>acciones<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>Sociedad, <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>contraprest<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _7\"></span>pagad<span class=\"_ _3\"></span>a, <span class=\"_ _7\"></span>incluido<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>el eventual coste incr<span class=\"_ _3\"></span>emental <span class=\"_ _3\"></span>directamente atrib<span class=\"_ _3\"></span>uible (net<span class=\"_ _3\"></span>o del impu<span class=\"_ _3\"></span>esto de soc<span class=\"_ _3\"></span>iedades) se con<span class=\"_ _3\"></span>tabiliza bajo<span class=\"_ _3\"></span> el ep\u00edgrafe <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>\"Acc<span class=\"_ _3\"></span>iones <span class=\"_ _b\"></span>prop<span class=\"_ _3\"></span>ias\" <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>deduce<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>patrimo<span class=\"_ _3\"></span>nio <span class=\"_ _b\"></span>neto atribuible <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _b\"></span>acci<span class=\"_ _3\"></span>onistas <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>matriz ha<span class=\"_ _0\"></span>sta su cancelaci\u00f3n, re-<span class=\"_ _3\"></span>emisi\u00f3n o en<span class=\"_ _3\"></span>ajenaci\u00f3n. <span class=\"_ _3\"></span> Cuando <span class=\"_ _e\"></span>tales <span class=\"_ _7\"></span>acc<span class=\"_ _3\"></span>iones <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>venden <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>se <span class=\"_ _7\"></span>vu<span class=\"_ _3\"></span>elven <span class=\"_ _e\"></span>a <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>mitir <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>osteriormente,<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _e\"></span>contr<span class=\"_ _3\"></span>aprestaci\u00f3n <span class=\"_ _7\"></span>rec<span class=\"_ _3\"></span>ibida, <span class=\"_ _e\"></span>tras deducir <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _9\"> </span>costes <span class=\"_ _6\"> </span>increm<span class=\"_ _3\"></span>entales <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>la<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>operaci\u00f3n <span class=\"_ _6\"> </span>q<span class=\"_ _3\"></span>ue <span class=\"_ _6\"> </span>s<span class=\"_ _3\"></span>ean <span class=\"_ _9\"> </span>di<span class=\"_ _0\"></span>rectam<span class=\"_ _3\"></span>ente <span class=\"_ _9\"> </span>atribuibles <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>impuesto <span class=\"_ _9\"> </span>de sociedades <span class=\"_ _3\"></span>correspondi<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>reconoce <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l ep\u00edgraf<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>\u00abAcciones <span class=\"_ _7\"></span>propias\u00bb p<span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>el cos<span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>adquisici\u00f3<span class=\"_ _3\"></span>n y <span class=\"_ _e\"></span>\u00abGanancias <span class=\"_ _e\"></span>ac<span class=\"_ _3\"></span>umuladas\u00bb <span class=\"_ _e\"></span>(<span class=\"_ _3\"></span>por <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>diferencia <span class=\"_ _e\"></span>entre<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>contrapres<span class=\"_ _3\"></span>taci\u00f3n <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>coste <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>adquis<span class=\"_ _e\"></span>ici\u00f3n), <span class=\"_ _e\"></span>lo <span class=\"_ _e\"></span>qu<span class=\"_ _3\"></span>e aumenta el patrimo<span class=\"_ _3\"></span>nio neto atribuible<span class=\"_ _3\"></span> a los accionistas <span class=\"_ _3\"></span>de la matriz.<span class=\"_ _1e\"> </span>Los <span class=\"_ _b\"></span>dividendos <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>acciones <span class=\"_ _b\"></span>ordin<span class=\"_ _3\"></span>arias <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocen <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>pasivo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejer<span class=\"_ _3\"></span>cicio <span class=\"_ _b\"></span>en <span class=\"_ _18\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _b\"></span>son <span class=\"_ _b\"></span>aprobados por los accionistas de la<span class=\"_ _3\"></span> Sociedad.<span class=\"_ _1e\"> </span>2.17<span class=\"ls0\"> S<span class=\"_ _0\"></span>ubv<span class=\"_ _0\"></span>enc<span class=\"_ _b\"></span>iones<span class=\"_ _b\"></span> ofi<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> </span>Las subvenciones <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>ecibidas de <span class=\"_ _b\"></span>orga<span class=\"_ _3\"></span>nismos oficiales <span class=\"_ _0\"></span>se reconocen <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>or su <span class=\"_ _b\"></span>valor razonable cuando <span class=\"_ _0\"></span>existe una seguridad <span class=\"_ _6\"> </span>razon<span class=\"_ _3\"></span>able <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>que <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>subvenci\u00f3n <span class=\"_ _9\"> </span>se <span class=\"_ _6\"> </span>cobrar\u00e1 <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>Grupo <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>umplir\u00e1 <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>on <span class=\"_ _6\"> </span>tod<span class=\"_ _3\"></span>as <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>ondiciones establecidas. Estas su<span class=\"_ _3\"></span>bvencio<span class=\"_ _3\"></span>nes se registran<span class=\"_ _3\"></span> en funci\u00f3n d<span class=\"_ _3\"></span>e su vencimiento.<span class=\"_ _7\"></span> Las <span class=\"_ _b\"></span>subvenciones <span class=\"_ _0\"></span>oficiales <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>elacionadas <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>adquisic<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inmov<span class=\"_ _3\"></span>ilizado <span class=\"_ _b\"></span>mater<span class=\"_ _3\"></span>ial <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>incl<span class=\"_ _3\"></span>uyen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>\u201cIngr<span class=\"_ _3\"></span>esos diferidos <span class=\"_ _3\"></span>no<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>corrien<span class=\"_ _3\"></span>tes\u201d <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>recon<span class=\"_ _3\"></span>ocen <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>uenta <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>resultad<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>bajo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>\"<span class=\"_ _7\"></span><span class=\"ff2\">Otras <span class=\"_ _7\"></span>ganancias<span class=\"_ _3\"></span>\" <span class=\"_ _3\"></span>sobre <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>base </span>lineal a lo largo de la<span class=\"_ _3\"></span> vida \u00fatil prevista <span class=\"_ _3\"></span>de los correspondie<span class=\"_ _3\"></span>ntes activos. <span class=\"_ _7\"></span> Las subvenciones <span class=\"_ _0\"></span>relacion<span class=\"_ _3\"></span>adas con <span class=\"_ _0\"></span>los proyectos de <span class=\"_ _0\"></span>investigaci\u00f3n y <span class=\"_ _0\"></span>desarrol<span class=\"_ _3\"></span>lo del <span class=\"_ _b\"></span>Gru<span class=\"_ _3\"></span>po, se i<span class=\"_ _0\"></span>mputan como ingresos del ejercicio en <span class=\"_ _b\"></span>pr<span class=\"_ _3\"></span>oporci\u00f3n a la amortizaci\u00f3n de estos activos intangibles, o, <span class=\"_ _0\"></span>en su caso, <span class=\"_ _0\"></span>cuando se produzca <span class=\"_ _11\"> </span>su <span class=\"_ _5\"> </span>enajen<span class=\"_ _3\"></span>aci\u00f3n, <span class=\"_ _11\"> </span>correcci\u00f3n <span class=\"_ _11\"> </span>valorativa <span class=\"_ _11\"> </span>por <span class=\"_ _5\"> </span>deteri<span class=\"_ _3\"></span>oro <span class=\"_ _5\"> </span>o <span class=\"_ _11\"> </span>baja <span class=\"_ _11\"> </span>en <span class=\"_ _5\"> </span>ba<span class=\"_ _3\"></span>lance. <span class=\"_ _11\"> </span>Por <span class=\"_ _5\"> </span>su <span class=\"_ _11\"> </span>parte, <span class=\"_ _11\"> </span>las subvenciones <span class=\"_ _3\"></span>rel<span class=\"_ _3\"></span>acionadas <span class=\"_ _7\"></span>con <span class=\"_ _3\"></span>gastos <span class=\"_ _7\"></span>espec\u00edficos <span class=\"_ _3\"></span>se <span class=\"_ _7\"></span>reconocen <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>cu<span class=\"_ _3\"></span>enta <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>p\u00e9rdi<span class=\"_ _3\"></span>das <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>ga<span class=\"_ _3\"></span>nancias <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>n el mismo ejercicio en <span class=\"_ _3\"></span>que se devenga<span class=\"_ _3\"></span>n los correspondient<span class=\"_ _3\"></span>es gastos.<span class=\"_ _3\"></span> Las <span class=\"_ _8\"></span>subvenciones <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>car\u00e1<span class=\"_ _3\"></span>cter <span class=\"_ _8\"> </span>monetario <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>va<span class=\"_ _3\"></span>loran <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonabl<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>conce<span class=\"_ _3\"></span>dido <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>las subvenciones <span class=\"_ _7\"></span>no <span class=\"_ _3\"></span>mo<span class=\"_ _3\"></span>netarias <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _3\"></span>razo<span class=\"_ _3\"></span>nable <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>bien<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>recibido<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>referid<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>ambos <span class=\"_ _7\"></span>valore<span class=\"_ _7\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _7\"></span>momento de su reconocimiento.<span class=\"_ _1e\"> </span>2.18<span class=\"ls0\"> Cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tas<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ome<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s y<span class=\"_ _0\"></span> o<span class=\"_ _b\"></span>tra<span class=\"_ _0\"></span>s c<span class=\"_ _b\"></span>uenta<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>ar<span class=\"_ _b\"></span> </span>Las <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>uentas <span class=\"_ _7\"></span>comerciales <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>pagar <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>ob<span class=\"_ _3\"></span>ligaciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>pago <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>bien<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>serv<span class=\"_ _3\"></span>icios <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>adquirido <span class=\"_ _7\"></span>a los <span class=\"_ _a\"></span>prov<span class=\"_ _3\"></span>eedores <span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _a\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>curs<span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>ordinario<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _8\"></span>explotaci\u00f3n. <span class=\"_ _8\"></span>Las <span class=\"_ _a\"></span>cuentas <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>pagar<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>cl<span class=\"_ _3\"></span>asifican <span class=\"_ _a\"></span>co<span class=\"_ _3\"></span>mo <span class=\"_ _a\"></span>p<span class=\"_ _3\"></span>asivo corriente si los pagos<span class=\"_ _3\"></span> tienen vencimiento <span class=\"_ _3\"></span>en los pr\u00f3xi<span class=\"_ _3\"></span>mos 12 meses.<span class=\"_ _1e\"> </span>2.19<span class=\"ls0\"> De<span class=\"_ _b\"></span>uda f<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nan<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a </span>Las deudas financieras se <span class=\"_ _0\"></span>reconocen inicialm<span class=\"_ _3\"></span>ente por su valor <span class=\"_ _0\"></span>razonable, menos los costes en que <span class=\"_ _0\"></span>se haya incurrido <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>transacci\u00f3n. <span class=\"_ _e\"></span>Posteriormente, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>deu<span class=\"_ _3\"></span>das <span class=\"_ _7\"></span>financieras <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>valoran <span class=\"_ _7\"></span>po<span class=\"_ _3\"></span>r <span class=\"_ _7\"></span>su <span class=\"_ _3\"></span>cos<span class=\"_ _3\"></span>te <span class=\"_ _7\"></span>amortizado <span class=\"_ _7\"></span>de acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>m<span class=\"_ _3\"></span>\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>inter\u00e9s <span class=\"_ _7\"></span>efec<span class=\"_ _3\"></span>tivo. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>difere<span class=\"_ _3\"></span>ncias <span class=\"_ _7\"></span>entre <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>fondos <span class=\"_ _7\"></span>obteni<span class=\"_ _3\"></span>dos <span class=\"_ _7\"></span>(menos <span class=\"_ _7\"></span>los<span class=\"_ _3\"></span> costes necesarios <span class=\"_ _3\"></span>para su <span class=\"_ _3\"></span>obtenci\u00f3n) <span class=\"_ _3\"></span>y el val<span class=\"_ _3\"></span>or de ree<span class=\"_ _3\"></span>mbolso s<span class=\"_ _3\"></span>e reconocen<span class=\"_ _7\"></span> en <span class=\"_ _3\"></span>la cuenta d<span class=\"_ _3\"></span>e resultados <span class=\"_ _3\"></span>a lo largo de la vida de <span class=\"_ _3\"></span>la deuda utilizand<span class=\"_ _3\"></span>o el m\u00e9todo d<span class=\"_ _3\"></span>e tipo de inter\u00e9s efectivo.<span class=\"_ _7\"></span> Las <span class=\"_ _8\"></span>deudas <span class=\"_ _8\"></span>financieras <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>clasifican <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>corrientes <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>menos <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>tenga <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>derecho incondicional para diferir <span class=\"_ _0\"></span>la liquidaci\u00f3n del pasivo durante <span class=\"_ _0\"></span>al menos <span class=\"_ _0\"></span>doce meses desde l<span class=\"_ _0\"></span>a fecha <span class=\"_ _0\"></span>del balance.<span class=\"_ _1e\"> </span>Cuando se <span class=\"_ _b\"></span>ren<span class=\"_ _3\"></span>egocia un<span class=\"_ _0\"></span> pr\u00e9stamo, <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e considera <span class=\"_ _0\"></span>la posibilidad <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e su <span class=\"_ _b\"></span>baja como pasivo <span class=\"_ _b\"></span>fin<span class=\"_ _3\"></span>anciero en <span class=\"_ _b\"></span>f<span class=\"_ _3\"></span>unci\u00f3n de <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>var\u00eda <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>pr<span class=\"_ _3\"></span>\u00e9stamo <span class=\"_ _0\"></span>inicial <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>si el <span class=\"_ _18\"></span>val<span class=\"_ _3\"></span>or <span class=\"_ _b\"></span>act<span class=\"_ _3\"></span>ual <span class=\"_ _b\"></span>de los <span class=\"_ _b\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>efectivo,<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>i<span class=\"_ _7\"></span>ncluyendo <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>omisiones <span class=\"_ _b\"></span>n<span class=\"_ _3\"></span>etas, al <span class=\"_ _7\"></span>tipo <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>inter\u00e9s <span class=\"_ _e\"></span>efectivo<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>contrat<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>or<span class=\"_ _3\"></span>iginal, <span class=\"_ _e\"></span>difiere <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>m\u00e1s <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>10% <span class=\"_ _e\"></span>respecto <span class=\"_ _e\"></span>del <span class=\"_ _e\"></span>valor <span class=\"_ _e\"></span>actual <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>los flujos de efectivo por pa<span class=\"_ _3\"></span>gar previos a <span class=\"_ _3\"></span>la renegociac<span class=\"_ _3\"></span>i\u00f3n.<span class=\"_ _1e\"> </span>2.20<span class=\"ls0\"> Im<span class=\"_ _0\"></span>pue<span class=\"_ _b\"></span>stos<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> y <span class=\"_ _b\"></span>dif<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ido<span class=\"_ _0\"></span>s </span>El <span class=\"_ _8\"></span>gasto <span class=\"_ _8\"></span>por <span class=\"_ _6\"> </span>impuesto <span class=\"_ _8\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"> </span>com<span class=\"_ _3\"></span>prende <span class=\"_ _8\"> </span>los <span class=\"_ _6\"> </span>impuestos <span class=\"_ _8\"></span>corrientes<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>los<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>diferidos. <span class=\"_ _8\"> </span>E<span class=\"_ _3\"></span>l <span class=\"_ _8\"></span>impuesto <span class=\"_ _8\"> </span>s<span class=\"_ _3\"></span>e reconoce <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>cuenta <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>resultados<span class=\"_ _3\"></span>, <span class=\"_ _6\"> </span>excepto <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>la <span class=\"_ _6\"> </span>medida <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>r<span class=\"_ _3\"></span>efiera <span class=\"_ _9\"> </span>a <span class=\"_ _8\"> </span>parti<span class=\"_ _3\"></span>das <span class=\"_ _6\"> </span>reconocidas directamente <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>el<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>patr<span class=\"_ _3\"></span>imonio <span class=\"_ _9\"> </span>neto. <span class=\"_ _6\"> </span>E<span class=\"_ _3\"></span>n <span class=\"_ _9\"> </span>este <span class=\"_ _6\"> </span>caso, <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>impuesto <span class=\"_ _6\"> </span>ta<span class=\"_ _3\"></span>mbi<span class=\"_ _3\"></span>\u00e9n <span class=\"_ _9\"> </span>se <span class=\"_ _6\"> </span>r<span class=\"_ _3\"></span>econoce <span class=\"_ _9\"> </span>directamente <span class=\"_ _9\"> </span>en patrimonio neto.<span class=\"_ _3\"></span> El gasto por impuesto corriente se calcula en base a las leyes aprobadas o a punto de aprobarse a la fecha de balance. La Direcci\u00f3n eval\u00faa peri\u00f3dicamente las p<span class=\"_ _3\"></span>osturas tomadas en relaci\u00f3n con las declaracione<span class=\"_ _7\"></span>s<span class=\"_ _3\"></span> de impuestos <span class=\"_ _3\"></span>resp<span class=\"_ _3\"></span>ecto <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>situaciones <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>legislaci\u00f3n <span class=\"_ _7\"></span>fiscal <span class=\"_ _3\"></span>est\u00e1<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>sujeta <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>interpr<span class=\"_ _3\"></span>etaci\u00f3n, <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>reando, <span class=\"_ _7\"></span>en su <span class=\"_ _8\"></span>caso, <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>provisiones<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>necesarias <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>funci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>l<span class=\"_ _3\"></span>os <span class=\"_ _8\"></span>importes <span class=\"_ _8\"> </span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>pr<span class=\"_ _3\"></span>ev\u00e9n <span class=\"_ _8\"> </span>pagar <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>a<span class=\"_ _3\"></span>utoridades fiscales.<span class=\"_ _1e\"> </span>Se <span class=\"_ _b\"></span>reconocen <span class=\"_ _0\"></span>impuestos <span class=\"_ _b\"></span>difer<span class=\"_ _3\"></span>idos<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>iferencias <span class=\"_ _b\"></span>te<span class=\"_ _3\"></span>mporarias <span class=\"_ _b\"></span>que<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>s<span class=\"_ _3\"></span>urgen <span class=\"_ _b\"></span>entre<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>efectos <span class=\"_ _b\"></span>fiscal<span class=\"_ _3\"></span>es de <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>activos <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>pasivos <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>su <span class=\"_ _e\"></span>valor <span class=\"_ _e\"></span>contable <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>estas <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>uentas <span class=\"_ _7\"></span>a<span class=\"_ _3\"></span>nuales <span class=\"_ _e\"></span>consolid<span class=\"_ _3\"></span>adas. <span class=\"_ _e\"></span>Sin <span class=\"_ _e\"></span>em<span class=\"_ _3\"></span>bargo, <span class=\"_ _e\"></span>no <span class=\"_ _e\"></span>se contabilizan impuestos <span class=\"_ _0\"></span>diferidos si <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>urgen <span class=\"_ _0\"></span>del reconocimiento ini<span class=\"_ _0\"></span>cial d<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activo o <span class=\"_ _0\"></span>pasivo en<span class=\"_ _0\"></span> una <span class=\"_ _b\"></span>operac<span class=\"_ _3\"></span>i\u00f3n, distinta <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>com<span class=\"_ _3\"></span>binaci\u00f3n <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>negocios, <span class=\"_ _a\"></span>que, <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>momento <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _e\"></span>operac<span class=\"_ _3\"></span>i\u00f3n, <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>afecta <span class=\"_ _a\"></span>ni <span class=\"_ _a\"></span>al <span class=\"_ _e\"></span>resu<span class=\"_ _3\"></span>ltado contable ni a la gana<span class=\"_ _3\"></span>ncia o p\u00e9rdida f<span class=\"_ _3\"></span>iscal. <span class=\"_ _3\"></span> El impuesto dif<span class=\"_ _3\"></span>erido se determin<span class=\"_ _3\"></span>a seg\u00fan tipos <span class=\"_ _3\"></span>impositi<span class=\"_ _3\"></span>vos y las leye<span class=\"_ _7\"></span>s aprobadas <span class=\"_ _3\"></span>o a punto<span class=\"_ _3\"></span> de aprobars<span class=\"_ _3\"></span>e en la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>del <span class=\"_ _8\"></span>balance <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _e\"></span>prev<span class=\"_ _3\"></span>\u00e9 <span class=\"_ _a\"></span>ser\u00e1n <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>aplicaci\u00f3n <span class=\"_ _a\"></span>cuando <span class=\"_ _8\"></span>el <span class=\"_ _e\"></span>corres<span class=\"_ _3\"></span>pondiente <span class=\"_ _a\"></span>act<span class=\"_ _3\"></span>ivo <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>impu<span class=\"_ _3\"></span>esto diferido se realice o e<span class=\"_ _3\"></span>l pasivo por i<span class=\"_ _3\"></span>mpuesto diferido<span class=\"_ _3\"></span> se liquide. <span class=\"_ _3\"></span> Los ac<span class=\"_ _3\"></span>tivos p<span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>impuestos <span class=\"_ _3\"></span>difer<span class=\"_ _3\"></span>idos se <span class=\"_ _3\"></span>reco<span class=\"_ _3\"></span>nocen<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a me<span class=\"_ _3\"></span>dida <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>proba<span class=\"_ _3\"></span>ble <span class=\"_ _3\"></span>que v<span class=\"_ _3\"></span>aya <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>disponerse<span class=\"_ _3\"></span> de beneficios fiscales<span class=\"_ _3\"></span> futuros con los que<span class=\"_ _3\"></span> poder comp<span class=\"_ _3\"></span>ensar las diferenci<span class=\"_ _3\"></span>as temporarias. <span class=\"_ _7\"></span> Se <span class=\"_ _3\"></span>reco<span class=\"_ _3\"></span>nocen <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>impuestos <span class=\"_ _7\"></span>diferidos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>diferencias <span class=\"_ _7\"></span>temporarias <span class=\"_ _7\"></span>deducibles <span class=\"_ _7\"></span>procede<span class=\"_ _3\"></span>ntes <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e inversiones <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>dependient<span class=\"_ _3\"></span>es, <span class=\"_ _3\"></span>asociadas <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>acuerdos <span class=\"_ _7\"></span>conjuntos <span class=\"_ _3\"></span>s\u00f3<span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>medida<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>sea <span class=\"_ _3\"></span>probable <span class=\"_ _7\"></span>que la diferencia temporaria vaya a <span class=\"_ _0\"></span>revertir en el <span class=\"_ _0\"></span>futuro y se espere <span class=\"_ _0\"></span>disponer de un beneficio sujeto a i<span class=\"_ _0\"></span>mposici\u00f3n suficiente contra el q<span class=\"_ _3\"></span>ue aplicar la difere<span class=\"_ _3\"></span>ncia tem<span class=\"_ _3\"></span>poraria<span class=\"_ _3\"></span>.  Los activos <span class=\"_ _3\"></span>por impuestos<span class=\"_ _3\"></span> diferidos y<span class=\"_ _3\"></span> los pasivos <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>impuestos <span class=\"_ _3\"></span>diferidos se <span class=\"_ _3\"></span>compensan s<span class=\"_ _3\"></span>\u00f3lo en <span class=\"_ _3\"></span>el caso <span class=\"_ _3\"></span>de que <span class=\"_ _b\"></span>exista <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>derecho<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>legal <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>pensarlos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>deriven <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>impuest<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>g<span class=\"_ _3\"></span>anancias <span class=\"_ _b\"></span>corres<span class=\"_ _3\"></span>pondiente a la mism<span class=\"_ _3\"></span>a autori<span class=\"_ _3\"></span>dad fiscal <span class=\"_ _3\"></span>que r<span class=\"_ _3\"></span>ecae <span class=\"_ _3\"></span>sobre <span class=\"_ _3\"></span>la misma <span class=\"_ _3\"></span>entidad <span class=\"_ _3\"></span>o sujeto <span class=\"_ _3\"></span>pasivo, <span class=\"_ _3\"></span>o sobre <span class=\"_ _3\"></span>diferentes <span class=\"_ _3\"></span>entidades<span class=\"_ _3\"></span> o sujetos pasivos que<span class=\"_ _3\"></span> liquidan los activos y<span class=\"_ _3\"></span> pasivos fisc<span class=\"_ _3\"></span>ales corrientes por su<span class=\"_ _3\"></span> importe neto.<span class=\"_ _1e\"> </span>Derivado <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>la ap<span class=\"_ _0\"></span>licaci\u00f3n de <span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _b\"></span>Ley <span class=\"_ _0\"></span>27/2014, <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>17<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de diciembre, <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>Impuesto <span class=\"_ _0\"></span>sobre <span class=\"_ _b\"></span>S<span class=\"_ _7\"></span>ociedad<span class=\"_ _3\"></span>es, <span class=\"_ _b\"></span>se pe<span class=\"_ _0\"></span>rmite la <span class=\"_ _e\"></span>mo<span class=\"_ _3\"></span>netizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>determi<span class=\"_ _3\"></span>nadas <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>educciones <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>investigaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>desarr<span class=\"_ _3\"></span>ollo <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>descuento <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>20%<span class=\"_ _3\"></span> sobre la cuota y una vez<span class=\"_ _3\"></span> cumplidas<span class=\"_ _3\"></span> determinadas cond<span class=\"_ _3\"></span>iciones. La Socie<span class=\"_ _3\"></span>dad reconoce dich<span class=\"_ _3\"></span>o incentivo fisc<span class=\"_ _3\"></span>al a <span class=\"_ _9\"> </span>la <span class=\"_ _6\"> </span>i<span class=\"_ _3\"></span>nversi\u00f3n <span class=\"_ _9\"> </span>como <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>ingreso <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>impuestos <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>momento <span class=\"_ _9\"> </span>que <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>onsidera <span class=\"_ _9\"> </span>cierto <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>mismo <span class=\"_ _9\"> </span>y, <span class=\"_ _9\"> </span>qu<span class=\"_ _0\"></span>e normalmente coinc<span class=\"_ _3\"></span>ide con el momento<span class=\"_ _3\"></span> en que hay cer<span class=\"_ _3\"></span>tidumbre de que el co<span class=\"_ _3\"></span>bro se va a <span class=\"_ _3\"></span>materializar.<span class=\"_ _1e\"> </span>2.21<span class=\"ls0\">  P<span class=\"_ _b\"></span>res<span class=\"_ _0\"></span>tac<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>mpl<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s </span>2.21.1<span class=\"ls0\"> P<span class=\"_ _0\"></span>ago<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cci<span class=\"_ _b\"></span>one<span class=\"_ _0\"></span>s </span>El  Grupo  tiene <span class=\"_ _5\"> </span>planes  de <span class=\"_ _5\"> </span>incentivos <span class=\"_ _5\"> </span>a  empleados <span class=\"_ _5\"> </span>basados  en  acc<span class=\"_ _3\"></span>iones  y <span class=\"_ _5\"> </span>liquidables  en  acciones transcurrido un periodo durante el cual los empleados tienen que seguir prestando sus servicios al Grupo.<span class=\"_ _7\"></span> El <span class=\"_ _7\"></span>va<span class=\"_ _3\"></span>lor <span class=\"_ _e\"></span>razonable<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>serv<span class=\"_ _3\"></span>icios <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>prestar <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _e\"></span>dichos<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>empleados <span class=\"_ _e\"></span>se <span class=\"_ _8\"></span>determina <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>ferencia <span class=\"_ _e\"></span>al <span class=\"_ _e\"></span>va<span class=\"_ _3\"></span>lor razonable <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>concedidas. <span class=\"_ _3\"></span>D<span class=\"_ _3\"></span>icho <span class=\"_ _3\"></span>importe<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>reconoce <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>p\u00e9rdidas<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>anancias como gasto <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>personal <span class=\"_ _3\"></span>a lo <span class=\"_ _3\"></span>largo <span class=\"_ _3\"></span>del per<span class=\"_ _3\"></span>iodo de <span class=\"_ _3\"></span>deve<span class=\"_ _3\"></span>ngo reconoci<span class=\"_ _3\"></span>\u00e9ndose si<span class=\"_ _3\"></span>mult\u00e1neame<span class=\"_ _3\"></span>nte una<span class=\"_ _3\"></span> reserva relativa <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _3\"></span>lanes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>incentivos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>mismo <span class=\"_ _a\"></span>imp<span class=\"_ _3\"></span>orte <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>patrimonio <span class=\"_ _a\"></span>neto. <span class=\"_ _a\"></span>Regularme<span class=\"_ _3\"></span>nte <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>G<span class=\"_ _3\"></span>rupo revisa las hip\u00f3tesis utilizadas ajus<span class=\"_ _3\"></span>tando, si procede, la posible desviac<span class=\"_ _3\"></span>i\u00f3n que exista en base a la rotaci\u00f3n de personal.<span class=\"_ _1e\"> </span>2.21.2<span class=\"ls0\"> In<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>mni<span class=\"_ _b\"></span>zaci<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>ces<span class=\"_ _b\"></span>e </span>Las indemnizaciones por cese se pagan a <span class=\"_ _0\"></span>los empleados como consecuencia de la decisi\u00f3n del Grupo <span class=\"_ _0\"></span>de rescindir <span class=\"_ _8\"> </span>s<span class=\"_ _3\"></span>u <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>ontrato <span class=\"_ _6\"> </span>de <span class=\"_ _8\"></span>tr<span class=\"_ _3\"></span>abajo <span class=\"_ _8\"> </span>an<span class=\"_ _3\"></span>tes <span class=\"_ _6\"> </span>de <span class=\"_ _8\"></span>la <span class=\"_ _6\"> </span>edad <span class=\"_ _6\"> </span>normal <span class=\"_ _8\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _8\"> </span>j<span class=\"_ _3\"></span>ubilaci\u00f3n <span class=\"_ _6\"> </span>o <span class=\"_ _8\"></span>cua<span class=\"_ _3\"></span>ndo <span class=\"_ _8\"> </span>e<span class=\"_ _3\"></span>l <span class=\"_ _8\"> </span>em<span class=\"_ _3\"></span>pleado <span class=\"_ _6\"> </span>acepta renunciar <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>oluntariamente <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>cambio <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>t<span class=\"_ _3\"></span>ales <span class=\"_ _e\"></span>pres<span class=\"_ _3\"></span>taciones.<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>E<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>Grupo <span class=\"_ _e\"></span>r<span class=\"_ _3\"></span>econoce <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>stas <span class=\"_ _a\"></span>prestaciones <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>la primera <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>las <span class=\"_ _11\"> </span>s<span class=\"_ _3\"></span>iguientes <span class=\"_ _10\"> </span>fechas: <span class=\"_ _10\"> </span>(a) <span class=\"_ _11\"> </span>cuando <span class=\"_ _10\"> </span>el <span class=\"_ _11\"> </span>Grupo <span class=\"_ _10\"> </span>ya <span class=\"_ _11\"> </span>no <span class=\"_ _10\"> </span>puede <span class=\"_ _11\"> </span>r<span class=\"_ _3\"></span>etirar <span class=\"_ _10\"> </span>la <span class=\"_ _11\"> </span>oferta <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>dichas<span class=\"_ _3\"></span> indemnizaciones;<span class=\"_ _3\"></span> o <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span>b) <span class=\"_ _3\"></span>cuando <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a e<span class=\"_ _3\"></span>ntidad <span class=\"_ _3\"></span>reconoce<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>costes <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>reestructur<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>\u00e1m<span class=\"_ _3\"></span>bito <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> NIC 3<span class=\"_ _3\"></span>7 <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>ello <span class=\"_ _7\"></span>supone <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>pa<span class=\"_ _3\"></span>go <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>indemnizac<span class=\"_ _3\"></span>iones <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>ces<span class=\"_ _3\"></span>e. <span class=\"_ _3\"></span>Cuando <span class=\"_ _3\"></span>se <span class=\"_ _7\"></span>hace <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>oferta <span class=\"_ _3\"></span>para<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>fomentar <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a renuncia voluntari<span class=\"_ _3\"></span>a de los e<span class=\"_ _3\"></span>mpleados, <span class=\"_ _3\"></span>las indemnizaci<span class=\"_ _3\"></span>ones por cese s<span class=\"_ _3\"></span>e valoran<span class=\"_ _3\"></span> en funci\u00f3n <span class=\"_ _3\"></span>del n\u00fam<span class=\"_ _3\"></span>ero de empleados <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>previsib<span class=\"_ _3\"></span>lemente <span class=\"_ _7\"></span>aceptar\u00e1 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>oferta. <span class=\"_ _7\"></span>Las<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>pres<span class=\"_ _3\"></span>taciones<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>van <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>pagar <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>doce meses siguientes a la<span class=\"_ _3\"></span> fecha del balance s<span class=\"_ _3\"></span>e descuenta<span class=\"_ _3\"></span>n a su valor actual<span class=\"_ _3\"></span>.<span class=\"_ _1e\"> </span>2.<span class=\"_ _0\"></span>22 P<span class=\"_ _0\"></span>rov<span class=\"_ _b\"></span>isio<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span> Las <span class=\"_ _9\"> </span>provisiones  para  restauraci\u00f3n <span class=\"_ _9\"> </span>medioambiental,  costes  de <span class=\"_ _9\"> </span>reestructuraci\u00f3n  y <span class=\"_ _9\"> </span>litigios <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>reconocen<span class=\"_ _3\"></span> cuando:<span class=\"_ _1e\"> </span>el <span class=\"_ _e\"></span>Grupo <span class=\"_ _a\"></span>tiene <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>obligaci\u00f3n <span class=\"_ _a\"></span>presente,<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>ya <span class=\"_ _a\"></span>sea <span class=\"_ _a\"></span>legal <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>impl\u00edcita, <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>resultado<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _e\"></span>h<span class=\"_ _3\"></span>echo pasado;<span class=\"_ _1e\"> </span>es probable que sea <span class=\"_ _3\"></span>necesaria una sa<span class=\"_ _3\"></span>lida de<span class=\"_ _3\"></span> recursos<span class=\"_ _3\"></span> para liquidar la o<span class=\"_ _3\"></span>bligaci\u00f3n; <span class=\"_ _3\"></span>y<span class=\"_ _1e\"> </span>el <span class=\"_ _e\"></span>importe <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>p<span class=\"_ _3\"></span>uede <span class=\"_ _a\"></span>estimar <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>modo <span class=\"_ _a\"></span>fiable. <span class=\"_ _a\"></span>Las <span class=\"_ _a\"></span>prov<span class=\"_ _3\"></span>isiones <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>reestructurac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _e\"></span>inc<span class=\"_ _3\"></span>luyen sanciones <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>cancelaci\u00f3n <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>arrendamiento <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>pagos <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>despido <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>empleados. <span class=\"_ _6\"> </span>No <span class=\"_ _6\"> </span>se reconocen provisiones p<span class=\"_ _3\"></span>or p\u00e9rdida<span class=\"_ _3\"></span>s de exp<span class=\"_ _3\"></span>lotaci\u00f3n futuras<span class=\"_ _3\"></span>. Cuando existe un n\u00famero de obligac<span class=\"_ _3\"></span>iones similares, la probabilidad<span class=\"_ _3\"></span> de que sea necesario un flujo de salida para <span class=\"_ _3\"></span>su <span class=\"_ _7\"></span>liqui<span class=\"_ _3\"></span>daci\u00f3n <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>determina <span class=\"_ _7\"></span>consideran<span class=\"_ _3\"></span>do <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>bligaciones <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>todo. <span class=\"_ _7\"></span>Se <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>econoce <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>provisi\u00f3n incluso si <span class=\"_ _0\"></span>la probabilidad de <span class=\"_ _b\"></span>un flujo de <span class=\"_ _b\"></span>sa<span class=\"_ _3\"></span>lida <span class=\"_ _0\"></span>con respecto a <span class=\"_ _b\"></span>cu<span class=\"_ _3\"></span>alquier partida <span class=\"_ _0\"></span>incluida en <span class=\"_ _0\"></span>la misma clase <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> obligaciones es peque<span class=\"_ _3\"></span>\u00f1a. Las <span class=\"_ _3\"></span>provisiones <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>valoran <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>valor <span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>tual <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>esembolsos <span class=\"_ _7\"></span>que s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>prev\u00e9 <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>sean <span class=\"_ _3\"></span>neces<span class=\"_ _3\"></span>arios <span class=\"_ _3\"></span>para liquidar la <span class=\"_ _3\"></span>obligaci\u00f3n, <span class=\"_ _3\"></span>usando <span class=\"_ _3\"></span>un ti<span class=\"_ _3\"></span>po antes <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>impuestos <span class=\"_ _3\"></span>que r<span class=\"_ _3\"></span>efleje las <span class=\"_ _3\"></span>valoracio<span class=\"_ _3\"></span>nes actuales <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mercado del <span class=\"_ _7\"></span>valor <span class=\"_ _e\"></span>tempora<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>del <span class=\"_ _e\"></span>diner<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>y <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>ri<span class=\"_ _3\"></span>esgos <span class=\"_ _7\"></span>esp<span class=\"_ _3\"></span>ec\u00edficos <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _e\"></span>obligac<span class=\"_ _3\"></span>i\u00f3n. <span class=\"_ _7\"></span>El <span class=\"_ _e\"></span>incre<span class=\"_ _3\"></span>mento <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>la <span class=\"_ _e\"></span>provis<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>con motivo del paso del t<span class=\"_ _3\"></span>iempo s<span class=\"_ _3\"></span>e reconoce como un g<span class=\"_ _3\"></span>asto por <span class=\"_ _3\"></span>intereses.<span class=\"_ _1e\"> </span>2.23<span class=\"ls0\"> In<span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>oce<span class=\"_ _b\"></span>dent<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> c<span class=\"_ _b\"></span>ontra<span class=\"_ _b\"></span>tos <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>cl<span class=\"_ _b\"></span>ient<span class=\"_ _0\"></span>es </span>Los <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ngresos <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>reconocen <span class=\"_ _7\"></span>cuando<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tr<span class=\"_ _3\"></span>ansfiere <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>ntrol <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ienes <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>servicios <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>clientes.<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>En <span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>e momento <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ingresos<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>egistran <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _8\"></span>importe <span class=\"_ _e\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _e\"></span>contraprest<span class=\"_ _3\"></span>aci\u00f3n<span class=\"_ _7\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>espera <span class=\"_ _a\"></span>tener <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>recho <span class=\"_ _a\"></span>a cambio de <span class=\"_ _0\"></span>la transferencia de <span class=\"_ _0\"></span>los bienes <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> servicios comprometidos derivados <span class=\"_ _0\"></span>de contratos con <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>lientes, as\u00ed como <span class=\"_ _b\"></span>otr<span class=\"_ _3\"></span>os i<span class=\"_ _0\"></span>ngresos no <span class=\"_ _b\"></span>derivados de <span class=\"_ _b\"></span>contrat<span class=\"_ _3\"></span>os <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>lientes <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>constituyen la <span class=\"_ _b\"></span>actividad ordinaria <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _b\"></span>Gr<span class=\"_ _3\"></span>upo. <span class=\"_ _7\"></span> El i<span class=\"_ _0\"></span>mporte registrado se <span class=\"_ _b\"></span>det<span class=\"_ _3\"></span>ermina deduciendo del <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de la <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>ntraprestaci\u00f3<span class=\"_ _3\"></span>n por <span class=\"_ _b\"></span>la transferencia de l<span class=\"_ _0\"></span>os bienes <span class=\"_ _b\"></span>o <span class=\"_ _18\"></span>s<span class=\"_ _3\"></span>ervicios <span class=\"_ _b\"></span>comprom<span class=\"_ _3\"></span>etidos <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>clientes <span class=\"_ _b\"></span>u <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>ngresos <span class=\"_ _b\"></span>correspondie<span class=\"_ _3\"></span>ntes <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>actividades <span class=\"_ _b\"></span>ordi<span class=\"_ _3\"></span>narias del <span class=\"_ _6\"> </span>G<span class=\"_ _3\"></span>rupo, <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>importe <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>escuentos, <span class=\"_ _9\"> </span>devoluc<span class=\"_ _3\"></span>iones, <span class=\"_ _9\"> </span>reducciones <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>precio, <span class=\"_ _9\"> </span>incentivos <span class=\"_ _9\"> </span>o <span class=\"_ _6\"> </span>derechos<span class=\"_ _3\"></span> entregados  a  clientes,  as\u00ed  como <span class=\"_ _9\"> </span>el  impuesto  sobre  el  valor <span class=\"_ _9\"> </span>a\u00f1adido  y  otros  impuestos  directamente relacionados con los m<span class=\"_ _3\"></span>ismos que deban ser <span class=\"_ _3\"></span>objeto de r<span class=\"_ _3\"></span>epercusi\u00f3n.<span class=\"_ _7\"></span> 2.23.1<span class=\"ls0\"> In<span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>por<span class=\"_ _b\"></span> ven<span class=\"_ _b\"></span>tas d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>produ<span class=\"_ _0\"></span>ct<span class=\"_ _b\"></span>os </span>En <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>caso, los <span class=\"_ _0\"></span>ingresos se <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>econocen <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>momento en <span class=\"_ _b\"></span>que se <span class=\"_ _0\"></span>transfiere el <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ontrol <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo al <span class=\"_ _b\"></span>cl<span class=\"_ _3\"></span>iente, generalmente cuando los bienes son entregados al cliente final; esta transferencia de control no difiere de la transferencia de ries<span class=\"_ _3\"></span>gos <span class=\"_ _3\"></span>y beneficios significativos<span class=\"_ _3\"></span> inherentes a la <span class=\"_ _3\"></span>propiedad d<span class=\"_ _3\"></span>e los bienes. <span class=\"_ _7\"></span> Las <span class=\"_ _8\"></span>cuentas <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>obrar <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>e<span class=\"_ _3\"></span>ntidades <span class=\"_ _8\"> </span>p\u00fabl<span class=\"_ _3\"></span>icas <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>re<span class=\"_ _3\"></span>sultado <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>las<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>ventas <span class=\"_ _8\"> </span>de<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>productos<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reconoce<span class=\"_ _3\"></span>n generalmente p<span class=\"_ _3\"></span>or el <span class=\"_ _3\"></span>importe <span class=\"_ _3\"></span>a co<span class=\"_ _3\"></span>brar, el <span class=\"_ _3\"></span>cual n<span class=\"_ _3\"></span>o difier<span class=\"_ _3\"></span>e sign<span class=\"_ _3\"></span>ificativamente <span class=\"_ _3\"></span>del v<span class=\"_ _3\"></span>alo<span class=\"_ _7\"></span>r razonable. <span class=\"_ _3\"></span>Los sa<span class=\"_ _3\"></span>ldos con entidad<span class=\"_ _3\"></span>es p\u00fabl<span class=\"_ _3\"></span>icas se <span class=\"_ _3\"></span>monitoriza<span class=\"_ _3\"></span>n para <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>an\u00e1lisis <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la mor<span class=\"_ _3\"></span>osidad y <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>reclama e<span class=\"_ _3\"></span>l pag<span class=\"_ _3\"></span>o de <span class=\"_ _3\"></span>intereses de demora en el caso<span class=\"_ _3\"></span> de incumplimiento d<span class=\"_ _3\"></span>e las condiciones h<span class=\"_ _3\"></span>abituales (Nota <span class=\"_ _7\"></span><span class=\"lsc\">13<span class=\"lsb\">).</span></span> 2.23.2<span class=\"ls0\"> V<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>nis<span class=\"_ _b\"></span>tros <span class=\"_ _b\"></span>m\u00e9d<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>para<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l d<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>\u00f3st<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>o c<span class=\"_ _b\"></span>l\u00edni<span class=\"_ _b\"></span>co<span class=\"_ _1e\"> </span></span>En <span class=\"_ _a\"></span>este <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>ontratos <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>ide<span class=\"_ _0\"></span>ntifican <span class=\"_ _8\"></span>las <span class=\"_ _a\"></span>siguie<span class=\"_ _3\"></span>ntes <span class=\"_ _8\"></span>obligaciones <span class=\"_ _a\"></span>de <span class=\"_ _6\"> </span>cumplimiento<span class=\"_ _3\"></span>: <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>uministro <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>los resultados  de <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>pruebas  y <span class=\"_ _9\"> </span>mantenimiento  del <span class=\"_ _9\"> </span>equipo <span class=\"_ _9\"> </span>(asistencia  t\u00e9cnica).  Este <span class=\"_ _9\"> </span>reconocimiento  de ingresos s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>produce<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>momento<span class=\"_ _3\"></span> e<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>entreg<span class=\"_ _3\"></span>uen <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cliente <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inal <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>bienes<span class=\"_ _3\"></span>, y<span class=\"_ _3\"></span>a q<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>cuando <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e transfiere el control de la mercanc<span class=\"_ _3\"></span>\u00eda al cliente. Mientra<span class=\"_ _3\"></span>s que, los ingresos por el mantenimiento del e<span class=\"_ _3\"></span>quipo generalmente se <span class=\"_ _0\"></span>reconocen en <span class=\"_ _b\"></span>un momento dado, <span class=\"_ _b\"></span>ya que se <span class=\"_ _b\"></span>trata de <span class=\"_ _0\"></span>revisiones peri\u00f3dicas acordadas <span class=\"_ _0\"></span>que se realizan en fechas es<span class=\"_ _3\"></span>pec\u00edficas en lugar de<span class=\"_ _3\"></span> un servicio cont<span class=\"_ _3\"></span>inuo.   <span class=\"_ _3\"></span> Para  los <span class=\"_ _5\"> </span>contratos  de  an<span class=\"_ _3\"></span>\u00e1lisis  de  s<span class=\"_ _3\"></span>ecuenciaci\u00f3n  m<span class=\"_ _3\"></span>asiva  y <span class=\"_ _5\"> </span>la  elaboraci\u00f3n  de<span class=\"_ _3\"></span>  un  informe <span class=\"_ _5\"> </span>sobre  las conclusiones <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>est<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>an\u00e1lisis, <span class=\"_ _8\"> </span>s<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>considera <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>el<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>primer <span class=\"_ _8\"></span>servici<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>modifica <span class=\"_ _8\"> </span>el <span class=\"_ _6\"> </span>segundo, <span class=\"_ _8\"></span>ya <span class=\"_ _8\"></span>que <span class=\"_ _8\"> </span>est\u00e1<span class=\"_ _3\"></span>n correlacionados <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>estos <span class=\"_ _6\"> </span>servicios <span class=\"_ _6\"> </span>se <span class=\"_ _9\"> </span>tratar\u00e1n <span class=\"_ _6\"> </span>como <span class=\"_ _6\"> </span>una <span class=\"_ _9\"> </span>\u00fanica <span class=\"_ _6\"> </span>obligac<span class=\"_ _7\"></span>i\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>rendim<span class=\"_ _3\"></span>iento, <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>sab<span class=\"_ _3\"></span>er, <span class=\"_ _6\"> </span>la<span class=\"_ _3\"></span> presentaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>resu<span class=\"_ _3\"></span>ltados <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>onclusiones <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>\u00fanico <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>nforme <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>an\u00e1lisis. <span class=\"_ _b\"></span>Los <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>ngresos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>estos <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>ervicios se seguir\u00e1n reconociendo a lo largo del tiempo, ya que no crean un activo con un uso alternativo al Grupo y el <span class=\"_ _0\"></span>Grupo tiene derecho al pago de<span class=\"_ _0\"></span> un anticipo po<span class=\"_ _0\"></span>r el servicio prestado <span class=\"_ _0\"></span>m\u00e1s un margen de acuerdo <span class=\"_ _0\"></span>con el contrato.  2.23.3<span class=\"ls0\"> Ac<span class=\"_ _b\"></span>uerdo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>lice<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ias<span class=\"_ _b\"></span>, de<span class=\"_ _b\"></span>sar<span class=\"_ _0\"></span>rol<span class=\"_ _b\"></span>lo y <span class=\"_ _b\"></span>otras<span class=\"_ _b\"></span> ope<span class=\"_ _b\"></span>raci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>n\u00e1l<span class=\"_ _b\"></span>ogas </span>Los <span class=\"_ _b\"></span>ingresos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>acu<span class=\"_ _3\"></span>erdos <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>licencia <span class=\"_ _18\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>desarrollo<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocen<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>el devengo <span class=\"_ _18\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>distintas<span class=\"_ _3\"></span> obligaciones <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>cump<span class=\"_ _3\"></span>limiento <span class=\"_ _3\"></span>identificad<span class=\"_ _3\"></span>as, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>previamente <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>proc<span class=\"_ _3\"></span>eso <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>an\u00e1lisis <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>ontrato, se les ha asignado <span class=\"_ _3\"></span>un precio, as\u00ed com<span class=\"_ _3\"></span>o por el cump<span class=\"_ _3\"></span>limiento de hitos (mi<span class=\"_ _3\"></span>lestones).<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff1\"> </span>Dentro <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>curso <span class=\"_ _3\"></span>norma<span class=\"_ _3\"></span>l d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sus <span class=\"_ _3\"></span>operac<span class=\"_ _3\"></span>ione<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _7\"></span>ha desarr<span class=\"_ _3\"></span>ollado <span class=\"_ _3\"></span>propieda<span class=\"_ _3\"></span>d i<span class=\"_ _3\"></span>ntelectual <span class=\"_ _3\"></span>sobre <span class=\"_ _3\"></span>ciert<span class=\"_ _3\"></span>os compuestos y ha firmado <span class=\"_ _0\"></span>acuerdos de licencia <span class=\"_ _0\"></span>y desarr<span class=\"_ _3\"></span>ollo <span class=\"_ _0\"></span>con ciertas compa\u00f1\u00edas farmac\u00e9uticas. A trav\u00e9s de <span class=\"_ _b\"></span>est<span class=\"_ _3\"></span>os <span class=\"_ _0\"></span>acuerdos se <span class=\"_ _b\"></span>cede a <span class=\"_ _b\"></span>terceros el <span class=\"_ _b\"></span>us<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>productos desarrollados <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el Gr<span class=\"_ _3\"></span>upo, <span class=\"_ _b\"></span>y/o<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>acceso a <span class=\"_ _3\"></span>terceros <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>pro<span class=\"_ _3\"></span>ductos <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>desarrollo <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span>generalment<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>trav\u00e9s <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _3\"></span>contr<span class=\"_ _3\"></span>ato <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>desarrollo). <span class=\"_ _7\"></span>Los <span class=\"_ _3\"></span>acuerd<span class=\"_ _3\"></span>os que <span class=\"_ _6\"> </span>sirven <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>base<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>dichas <span class=\"_ _6\"> </span>transferencias, <span class=\"_ _6\"> </span>cesiones <span class=\"_ _6\"> </span>o <span class=\"_ _6\"> </span>accesos <span class=\"_ _6\"> </span>suelen<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>ser <span class=\"_ _6\"> </span>complejos <span class=\"_ _6\"> </span>e <span class=\"_ _8\"> </span>i<span class=\"_ _3\"></span>ncluyen m\u00faltiples <span class=\"_ _10\"> </span>elementos <span class=\"_ _10\"> </span>d<span class=\"_ _3\"></span>urante <span class=\"_ _10\"> </span>do<span class=\"_ _3\"></span>s <span class=\"_ _10\"> </span>fases <span class=\"_ _10\"> </span>diferenc<span class=\"_ _3\"></span>iadas: <span class=\"_ _10\"> </span>desarro<span class=\"_ _3\"></span>llo <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>comercia<span class=\"_ _3\"></span>lizaci\u00f3n. <span class=\"_ _10\"> </span>Los <span class=\"_ _10\"> </span>ingres<span class=\"_ _3\"></span>os asociados <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>mi<span class=\"_ _0\"></span>smos <span class=\"_ _8\"></span>deben <span class=\"_ _8\"></span>correlacionarse <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>contraprestac<span class=\"_ _3\"></span>iones <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>tiene <span class=\"_ _a\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _8\"></span>satisfacer <span class=\"_ _8\"></span>el Grupo. La Sociedad <span class=\"_ _0\"></span>tiene en <span class=\"_ _0\"></span>cuenta las siguientes consideraciones a <span class=\"_ _0\"></span>la ho<span class=\"_ _0\"></span>ra de <span class=\"_ _0\"></span>analizar<span class=\"_ _3\"></span> l<span class=\"_ _3\"></span>os contratos <span class=\"_ _0\"></span>de licencia, desarrollo y comerc<span class=\"_ _3\"></span>ializaci\u00f3n:<span class=\"_ _1e\"> </span>La identificaci\u00f3n de l<span class=\"_ _3\"></span>as distintas ob<span class=\"_ _3\"></span>ligaciones de cumpl<span class=\"_ _3\"></span>imiento.<span class=\"_ _1e\"> </span>La <span class=\"_ _6\"> </span>determinaci\u00f3n <span class=\"_ _9\"> </span>del <span class=\"_ _6\"> </span>precio <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>trans<span class=\"_ _3\"></span>acci\u00f3n, <span class=\"_ _6\"> </span>entendi<span class=\"_ _3\"></span>endo <span class=\"_ _6\"> </span>como <span class=\"_ _6\"> </span>ta<span class=\"_ _3\"></span>l <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>valor <span class=\"_ _6\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_ _6\"> </span>contrato<span class=\"_ _3\"></span> firmado con la contra<span class=\"_ _3\"></span>parte.<span class=\"_ _1e\"> </span>La <span class=\"_ _b\"></span>asignaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>pr<span class=\"_ _3\"></span>ecio <span class=\"_ _b\"></span>de la <span class=\"_ _18\"></span>transacci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>distinta<span class=\"_ _3\"></span>s <span class=\"_ _b\"></span>obligaciones <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>compromete.<span class=\"_ _1e\"> </span>La <span class=\"_ _18\"></span>est<span class=\"_ _3\"></span>imaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>u\u00e1ndo <span class=\"_ _b\"></span>di<span class=\"_ _3\"></span>chas <span class=\"_ _b\"></span>obligaciones <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _18\"></span>c<span class=\"_ _3\"></span>onsidera<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>satisfec<span class=\"_ _3\"></span>has <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>tant<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>produce el devengo y reconoc<span class=\"_ _3\"></span>imiento poster<span class=\"_ _3\"></span>ior de la contrapres<span class=\"_ _3\"></span>taci\u00f3n recib<span class=\"_ _3\"></span>ida.<span class=\"_ _7\"></span> Estos ingresos <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e reconocen en<span class=\"_ _0\"></span> el <span class=\"_ _0\"></span>momento en <span class=\"_ _b\"></span>q<span class=\"_ _3\"></span>ue se transfiere <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span> control <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el activo <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cliente, que <span class=\"_ _0\"></span>puede ser <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>momento <span class=\"_ _e\"></span>det<span class=\"_ _3\"></span>erminado <span class=\"_ _e\"></span>(como <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>ve<span class=\"_ _3\"></span>nta <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>licencias <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>uso), <span class=\"_ _a\"></span>o <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>lo <span class=\"_ _e\"></span>largo <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>er\u00edodo <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> tiempo <span class=\"_ _b\"></span>(en <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>tr<span class=\"_ _3\"></span>ansferenci<span class=\"_ _3\"></span>a <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>serv<span class=\"_ _3\"></span>icios, o <span class=\"_ _18\"></span>cuand<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>trans<span class=\"_ _3\"></span>fiere <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>derec<span class=\"_ _3\"></span>ho <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>acceso).<span class=\"_ _3\"></span> Como <span class=\"_ _7\"></span>se <span class=\"_ _e\"></span>mencio<span class=\"_ _3\"></span>na <span class=\"_ _7\"></span>en <span class=\"_ _e\"></span>el <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>rimer <span class=\"_ _7\"></span>p\u00e1rr<span class=\"_ _3\"></span>afo, <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>acuerdos<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>licenci<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>y/o <span class=\"_ _a\"></span>desarrollo <span class=\"_ _e\"></span>suelen <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>er <span class=\"_ _7\"></span>comp<span class=\"_ _3\"></span>lejos <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span> incluyen m\u00faltiples elementos durante do<span class=\"_ _0\"></span>s fases diferenciadas: desarrollo <span class=\"_ _0\"></span>y c<span class=\"_ _3\"></span>omerc<span class=\"_ _3\"></span>ializaci\u00f3n. En la <span class=\"_ _b\"></span>f<span class=\"_ _3\"></span>ase de desarrollo del comp<span class=\"_ _3\"></span>uesto, se encu<span class=\"_ _3\"></span>entran:<span class=\"_ _1e\"> </span>Cobros iniciales a favor <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Pharma Mar, genera<span class=\"_ _3\"></span>lmente no reemb<span class=\"_ _3\"></span>olsables (upfront)<span class=\"_ _3\"></span>,<span class=\"_ _1e\"> </span>Cobros que devengan c<span class=\"_ _3\"></span>uando el compuesto al que s<span class=\"_ _3\"></span>e refiere el contrato <span class=\"_ _3\"></span>cumpl<span class=\"_ _3\"></span>e determinados hitos <span class=\"_ _3\"></span>de d<span class=\"_ _3\"></span>esarrollo, <span class=\"_ _3\"></span>gen<span class=\"_ _3\"></span>eralmente <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>natura<span class=\"_ _3\"></span>leza r<span class=\"_ _3\"></span>egulatoria <span class=\"_ _7\"></span>o com<span class=\"_ _3\"></span>ercial <span class=\"_ _7\"></span>como <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>ej<span class=\"_ _3\"></span>emplo p<span class=\"_ _3\"></span>or ventas acumuladas <span class=\"_ _3\"></span>(milest<span class=\"_ _3\"></span>ones). En la fase de comerc<span class=\"_ _3\"></span>ializaci\u00f3n se<span class=\"_ _3\"></span> encuentran:<span class=\"_ _1e\"> </span>Cobros por Royalti<span class=\"_ _3\"></span>es,<span class=\"_ _1e\"> </span>Ingresos por suministro <span class=\"_ _3\"></span>de producto (mat<span class=\"_ _3\"></span>eria prima).<span class=\"_ _1e\"> </span>Como <span class=\"_ _7\"></span>principio <span class=\"_ _7\"></span>ge<span class=\"_ _3\"></span>neral, <span class=\"_ _7\"></span>los <span class=\"_ _e\"></span>cobros <span class=\"_ _7\"></span>iniciales <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>rec<span class=\"_ _3\"></span>onocen <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>ingresos <span class=\"_ _7\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>se firma el contrato. S<span class=\"_ _3\"></span>e reconocer\u00e1n com<span class=\"_ _3\"></span>o ingreso del ej<span class=\"_ _3\"></span>ercicio en que se rec<span class=\"_ _3\"></span>iben<span class=\"_ _3\"></span> si<span class=\"_ _3\"></span>empre que:<span class=\"_ _1e\"> </span>no sean reembolsab<span class=\"_ _3\"></span>les,<span class=\"_ _1e\"> </span>el Grupo no asuma obligaciones futuras relevantes (salv<span class=\"_ _3\"></span>o aqu\u00e9llas para las que se prevea una contraprestaci\u00f3n separad<span class=\"_ _3\"></span>a en condiciones d<span class=\"_ _3\"></span>e mercado)<span class=\"_ _3\"></span>, y<span class=\"_ _1e\"> </span>se transfiera el contro<span class=\"_ _3\"></span>l del activo<span class=\"lsa\">. <span class=\"_ _3\"></span></span> En caso de no cum<span class=\"_ _3\"></span>plirse la<span class=\"_ _3\"></span>s condiciones anter<span class=\"_ _3\"></span>iores, s<span class=\"_ _3\"></span>e reconocer\u00e1<span class=\"_ _3\"></span>n como ingres<span class=\"_ _3\"></span>os diferidos. <span class=\"_ _3\"></span> Los <span class=\"_ _3\"></span>ingr<span class=\"_ _3\"></span>esos <span class=\"_ _7\"></span>diferidos <span class=\"_ _3\"></span>se <span class=\"_ _7\"></span>r<span class=\"_ _3\"></span>econocen <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>lo <span class=\"_ _7\"></span>largo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>vigencia <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>los<span class=\"_ _3\"></span> compromisos <span class=\"_ _3\"></span>establec<span class=\"_ _3\"></span>idos <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>funci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>grado <span class=\"_ _7\"></span>de av<span class=\"_ _3\"></span>ance d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>proyecto<span class=\"_ _7\"></span>, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>medida <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>va <span class=\"_ _3\"></span>cum<span class=\"_ _3\"></span>pliendo con las obligaciones rec<span class=\"_ _3\"></span>ogidas en el co<span class=\"_ _3\"></span>ntrato.<span class=\"_ _3\"></span> Asimismo,  las  contraprestaciones  vinculadas  al<span class=\"_ _0\"></span>  cumplimiento  de <span class=\"_ _9\"> </span>determ<span class=\"_ _3\"></span>inados  requisitos  t\u00e9cnicos  o regulatorios <span class=\"_ _7\"></span>(<span class=\"_ _3\"></span>hitos), <span class=\"_ _7\"></span>en <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>marco <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>ac<span class=\"_ _3\"></span>uerdos <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>colaboraci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>t<span class=\"_ _3\"></span>erceros, <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>rec<span class=\"_ _7\"></span>onocen <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>mo <span class=\"_ _7\"></span>ingreso<span class=\"_ _3\"></span> conforme <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _c\"> </span>mismas <span class=\"_ _c\"> </span>pautas <span class=\"_ _c\"> </span>detalladas <span class=\"_ _10\"> </span>en <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>criterio <span class=\"_ _c\"> </span>de <span class=\"_ _10\"> </span>reco<span class=\"_ _3\"></span>nocimiento <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>ing<span class=\"_ _0\"></span>resos <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>las contraprestaciones in<span class=\"_ _3\"></span>iciales (up<span class=\"_ _3\"></span>-front) indicadas a<span class=\"_ _3\"></span>nteriormente. <span class=\"_ _3\"></span> El<span class=\"_ _0\"></span> Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>con<span class=\"_ _b\"></span>oce i<span class=\"_ _b\"></span>ngre<span class=\"_ _b\"></span>sos p<span class=\"_ _b\"></span>or i<span class=\"_ _b\"></span>mpor<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> su<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rio<span class=\"_ _b\"></span>r al<span class=\"_ _0\"></span> q<span class=\"_ _b\"></span>ue t<span class=\"_ _0\"></span>ie<span class=\"_ _b\"></span>ne d<span class=\"_ _0\"></span>ere<span class=\"_ _b\"></span>cho d<span class=\"_ _b\"></span>e cob<span class=\"_ _0\"></span>ro.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Lo<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>pag<span class=\"_ _b\"></span>os atri<span class=\"_ _0\"></span>bu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os a la <span class=\"_ _3\"></span>fa<span class=\"_ _b\"></span>se <span class=\"_ _3\"></span>de com<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>iza<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span>, corr<span class=\"_ _b\"></span>espo<span class=\"_ _0\"></span>ndi<span class=\"_ _b\"></span>ente<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>a royal<span class=\"_ _b\"></span>ties<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>e in<span class=\"_ _0\"></span>gre<span class=\"_ _0\"></span>sos<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>po<span class=\"_ _0\"></span>r sumi<span class=\"_ _b\"></span>nist<span class=\"_ _b\"></span>ro <span class=\"_ _3\"></span>de<span class=\"_ _b\"></span> la<span class=\"_ _0\"></span>s m<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>eri<span class=\"_ _b\"></span>as p<span class=\"_ _0\"></span>rim<span class=\"_ _b\"></span>as, <span class=\"_ _b\"></span>se r<span class=\"_ _0\"></span>eco<span class=\"_ _b\"></span>noce<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rti<span class=\"_ _b\"></span>r del<span class=\"_ _b\"></span> in<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>o de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>sma<span class=\"_ _b\"></span> por <span class=\"_ _b\"></span>el p<span class=\"_ _b\"></span>rinci<span class=\"_ _b\"></span>pio <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>deven<span class=\"_ _b\"></span>go.  Lo<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>pre<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span>s <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>ro<span class=\"_ _0\"></span>yal<span class=\"_ _b\"></span>ties<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>cont<span class=\"_ _b\"></span>rato<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>sumi<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ro <span class=\"_ _7\"></span>repr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sen<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>preci<span class=\"_ _b\"></span>os <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>merc<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>m\u00e1r<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>ne<span class=\"_ _b\"></span>s <span class=\"_ _e\"></span>de fa<span class=\"_ _0\"></span>bri<span class=\"_ _b\"></span>caci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>cad<span class=\"_ _b\"></span>o, re<span class=\"_ _b\"></span>spec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vam<span class=\"_ _b\"></span>ente<span class=\"_ _0\"></span>. 2.23.4<span class=\"ls0\"> In<span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>por<span class=\"_ _b\"></span> roy<span class=\"_ _0\"></span>al<span class=\"_ _b\"></span>ties<span class=\"_ _0\"></span> </span>Los <span class=\"_ _7\"></span>royalties <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>reconoce<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acuer<span class=\"_ _3\"></span>do <span class=\"_ _7\"></span>con <span class=\"_ _e\"></span>el <span class=\"_ _7\"></span>porc<span class=\"_ _3\"></span>entaje <span class=\"_ _7\"></span>acordado<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>as <span class=\"_ _7\"></span>ventas <span class=\"_ _7\"></span>consu<span class=\"_ _3\"></span>madas <span class=\"_ _7\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>la contraparte del acuerdo <span class=\"_ _3\"></span>en un momen<span class=\"_ _3\"></span>to determi<span class=\"_ _3\"></span>nado del tiempo<span class=\"_ _3\"></span>. 2.23.5<span class=\"ls0\"> Co<span class=\"_ _0\"></span>ntr<span class=\"_ _b\"></span>apre<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>ci<span class=\"_ _b\"></span>\u00f3n v<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>ble<span class=\"_ _b\"></span> </span>Algunos <span class=\"_ _7\"></span>contratos <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>cli<span class=\"_ _3\"></span>entes <span class=\"_ _7\"></span>prev\u00e9n <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>derech<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>dev<span class=\"_ _3\"></span>oluciones, <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>escuentos <span class=\"_ _7\"></span>comerciales <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>descuentos por <span class=\"_ _3\"></span>volu<span class=\"_ _3\"></span>men. <span class=\"_ _7\"></span>En <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>actualid<span class=\"_ _3\"></span>ad, <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>Grupo <span class=\"_ _7\"></span>reconoce <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>venta <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>al <span class=\"_ _3\"></span>valor <span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>azonable de la contraprestaci\u00f3n reci<span class=\"_ _3\"></span>bida o a cobrar. <span class=\"_ _3\"></span>Los retornos se deducen <span class=\"_ _3\"></span>de los ingres<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>  Adem\u00e1s <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ntrapresta<span class=\"_ _3\"></span>ci\u00f3n <span class=\"_ _3\"></span>varia<span class=\"_ _3\"></span>ble m<span class=\"_ _3\"></span>encionada<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>nteriormente,<span class=\"_ _3\"></span> ta<span class=\"_ _3\"></span>mbi\u00e9n <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>obran <span class=\"_ _3\"></span>cantidades<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>el<span class=\"_ _3\"></span> logro de hitos, que se rec<span class=\"_ _3\"></span>onocen con e<span class=\"_ _3\"></span>l m\u00e9todo m\u00e1s proba<span class=\"_ _3\"></span>bl<span class=\"lsc\">e.</span> 2.23.6<span class=\"ls0\"> Co<span class=\"_ _0\"></span>mpo<span class=\"_ _b\"></span>nente<span class=\"_ _b\"></span> fin<span class=\"_ _0\"></span>anc<span class=\"_ _b\"></span>ier<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>tic<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> cli<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>s </span>El Grupo recibe anticipos <span class=\"_ _3\"></span>a largo plazo d<span class=\"_ _3\"></span>e sus clientes en e<span class=\"_ _3\"></span>l caso de contratos d<span class=\"_ _3\"></span>e licencia.<span class=\"_ _7\"></span> En <span class=\"_ _9\"> </span>funci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>naturaleza <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _6\"> </span>s<span class=\"_ _3\"></span>ervicios <span class=\"_ _9\"> </span>ofrecidos<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _9\"> </span>condiciones<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>cobro, <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _9\"> </span>ha determinado <span class=\"_ _3\"></span>que, <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>n e<span class=\"_ _3\"></span>l c<span class=\"_ _3\"></span>aso <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>contrat<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>licenc<span class=\"_ _3\"></span>ia <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>obligan <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>clie<span class=\"_ _3\"></span>ntes <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>pagar <span class=\"_ _3\"></span>antic<span class=\"_ _3\"></span>ipos <span class=\"_ _3\"></span>que en <span class=\"_ _e\"></span>algunos <span class=\"_ _a\"></span>casos <span class=\"_ _a\"></span>pueden <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>er <span class=\"_ _e\"></span>a <span class=\"_ _a\"></span>largo <span class=\"_ _e\"></span>plazo, <span class=\"_ _a\"></span>las <span class=\"_ _e\"></span>cond<span class=\"_ _3\"></span>iciones <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>cobro <span class=\"_ _e\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>structurado <span class=\"_ _e\"></span>por <span class=\"_ _a\"></span>razones distintas a la <span class=\"_ _0\"></span>obtenci\u00f3n de financiaci\u00f3n para el <span class=\"_ _0\"></span>Grupo, ya que la estructura financiera del grupo <span class=\"_ _0\"></span>es estable. Estos cobros por anticip<span class=\"_ _3\"></span>ado se correspon<span class=\"_ _3\"></span>den con la pr\u00e1c<span class=\"_ _3\"></span>tica habitual del sector <span class=\"_ _3\"></span>de biofarmac<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> 2.23.7<span class=\"ls0\"> S<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>cio<span class=\"_ _0\"></span>s </span>Los <span class=\"_ _e\"></span>ingresos <span class=\"_ _e\"></span>proce<span class=\"_ _3\"></span>dentes <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>pres<span class=\"_ _3\"></span>taci\u00f3n <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>ervicios <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>r<span class=\"_ _3\"></span>econocen <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>eriodo <span class=\"_ _8\"></span>contable <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e presta <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>ervicio,<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>por <span class=\"_ _7\"></span>referencia <span class=\"_ _7\"></span>al <span class=\"_ _3\"></span>grado<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ealizaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>transacci\u00f3n <span class=\"_ _7\"></span>espec\u00edfica <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>ev<span class=\"_ _3\"></span>aluado <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>bre <span class=\"_ _7\"></span>la base del servicio actu<span class=\"_ _3\"></span>al siempre com<span class=\"_ _3\"></span>o un porcentaje <span class=\"_ _3\"></span>de los servici<span class=\"_ _3\"></span>os totales a pres<span class=\"_ _3\"></span>tar.<span class=\"_ _3\"></span> Se <span class=\"_ _7\"></span>incluyen <span class=\"_ _7\"></span>dentro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>ep\u00edgrafe<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>alquiler <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>eq<span class=\"_ _3\"></span>uipos, <span class=\"_ _7\"></span>formaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>manten<span class=\"_ _3\"></span>imiento <span class=\"_ _7\"></span>del segmento de diagn\u00f3st<span class=\"_ _3\"></span>ico, tal y como se h<span class=\"_ _3\"></span>a explicado en l<span class=\"_ _3\"></span>a Nota <span class=\"_ _3\"></span>2.23.2",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "2.1<span class=\"ls0\"> Ba<span class=\"_ _b\"></span>ses <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tac<span class=\"_ _0\"></span>i\u00f3n<span class=\"_ _b\"></span> </span>Las <span class=\"_ _8\"></span>presentes <span class=\"_ _8\"></span>cuentas<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>anuales <span class=\"_ _8\"></span>consolidadas<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>eje<span class=\"_ _3\"></span>rcicio <span class=\"_ _6\"> </span><span class=\"ls8\">2023</span> <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>las<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>ejercicio <span class=\"_ _6\"> </span>2022, <span class=\"_ _8\"></span>presentadas <span class=\"_ _8\"> </span>a<span class=\"_ _3\"></span> efectos  comparativos,  se  han  preparado  de  acuerdo  con <span class=\"_ _9\"> </span>las  Normas  Internacionales  de  Informaci\u00f3n<span class=\"_ _3\"></span> Financiera <span class=\"_ _8\"> </span>e <span class=\"_ _8\"></span>interpret<span class=\"_ _3\"></span>aciones <span class=\"_ _8\"> </span>CINIIF <span class=\"_ _8\"> </span>a<span class=\"_ _3\"></span>doptadas <span class=\"_ _8\"> </span>para<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>su <span class=\"_ _6\"> </span>utilizaci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>U<span class=\"_ _3\"></span>ni\u00f3n <span class=\"_ _8\"></span>Europea, <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>onforme <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>lo establecido en el <span class=\"_ _0\"></span>Reglamento (CE) n\u00ba 1606/2002 del Parlamento Europeo y <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>Consejo del 19 de<span class=\"_ _0\"></span> julio de 2002, en virtud <span class=\"_ _3\"></span>de los cuale<span class=\"_ _3\"></span>s todas las soc<span class=\"_ _3\"></span>iedades que s<span class=\"_ _3\"></span>e rijan por e<span class=\"_ _3\"></span>l Derecho de<span class=\"_ _3\"></span> un Estad<span class=\"_ _3\"></span>o miembro de<span class=\"_ _3\"></span> l<span class=\"_ _7\"></span><span class=\"ls8\">a </span>Uni\u00f3n <span class=\"_ _b\"></span>Europea, <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>cuyos <span class=\"_ _b\"></span>valores<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>coticen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>m<span class=\"_ _3\"></span>ercado <span class=\"_ _b\"></span>regulado <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>alguno <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>Estados <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>conf<span class=\"_ _3\"></span>orman, deber\u00e1n presentar sus cuentas consolidadas de los ejercicios que se inicien a partir del 1 de enero de 2005 de acuerdo con las NIIF q<span class=\"_ _3\"></span>ue haya<span class=\"_ _3\"></span>n sido ad<span class=\"_ _3\"></span>optadas po<span class=\"_ _3\"></span>r la Uni\u00f3n Europea.<span class=\"_ _1e\"> </span>La<span class=\"lsd\">s <span class=\"ls0\">cuentas a<span class=\"_ _3\"></span>nuales conso<span class=\"_ _3\"></span>lidadas <span class=\"_ _3\"></span>se han <span class=\"_ _3\"></span>elaborado d<span class=\"_ _3\"></span>e acuerdo c<span class=\"_ _3\"></span>on el e<span class=\"_ _3\"></span>nfoque d<span class=\"_ _3\"></span>e coste hist\u00f3rico<span class=\"_ _3\"></span>, aunqu<span class=\"_ _3\"></span>e </span></span>modificado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>cas<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _e\"></span>activos <span class=\"_ _7\"></span>fi<span class=\"_ _3\"></span>nancieros <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>va<span class=\"_ _3\"></span>lor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>cambios <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>otro <span class=\"_ _7\"></span>resultado <span class=\"_ _7\"></span>gl<span class=\"_ _3\"></span>obal <span class=\"_ _a\"></span><span class=\"ls13\">y </span>activos y pasivos f<span class=\"_ _3\"></span>inancieros (incluidos d<span class=\"_ _3\"></span>erivados)<span class=\"_ _3\"></span>, a valor raz<span class=\"_ _3\"></span>onable con cam<span class=\"_ _3\"></span>bios en resultados<span class=\"_ _7\"></span>.<span class=\"_ _1e\"> </span>La <span class=\"_ _b\"></span>preparaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>estad<span class=\"_ _3\"></span>os <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>conf<span class=\"_ _3\"></span>ormes <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>las<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>NIIF <span class=\"_ _b\"></span>exige <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>uso <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cierta<span class=\"_ _3\"></span>s <span class=\"_ _b\"></span>estimaciones <span class=\"_ _b\"></span>contab<span class=\"_ _3\"></span>les cr\u00edticas. Tambi\u00e9n <span class=\"_ _b\"></span>exige a <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>Direc<span class=\"_ _3\"></span>ci\u00f3n que <span class=\"_ _b\"></span>ej<span class=\"_ _3\"></span>erza su <span class=\"_ _0\"></span>juicio en <span class=\"_ _b\"></span>el proceso de <span class=\"_ _b\"></span>aplicar las <span class=\"_ _0\"></span>pol\u00edticas contables <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el Grupo. <span class=\"_ _3\"></span>En <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Nota <span class=\"_ _7\"></span>4 <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>rev<span class=\"_ _3\"></span>elan <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>\u00e1r<span class=\"_ _3\"></span>eas <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>implican <span class=\"_ _3\"></span>un <span class=\"_ _7\"></span>mayor <span class=\"_ _3\"></span>grado <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>juic<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omplejidad <span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>\u00e1reas<span class=\"_ _3\"></span> donde las hip\u00f3tesis y es<span class=\"_ _3\"></span>timac<span class=\"_ _3\"></span>iones son signif<span class=\"_ _3\"></span>icativas para la<span class=\"_ _3\"></span><span class=\"lsd\">s </span>cuentas anual<span class=\"_ _3\"></span>es consolidadas<span class=\"_ _3\"></span>. Las pol\u00edticas contables aplicadas en la elaboraci\u00f3n de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ls14\">la<span class=\"lsd\">s </span></span>cuentas anuales consoli<span class=\"_ _3\"></span>dadas al 31 de diciembre de 20<span class=\"lsc\">23<span class=\"ls0\"> <span class=\"_ _3\"></span>guardan <span class=\"_ _3\"></span>uniform<span class=\"_ _3\"></span>idad <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>las ut<span class=\"_ _3\"></span>il<span class=\"_ _3\"></span>izadas <span class=\"_ _3\"></span>en la <span class=\"_ _7\"></span>preparaci\u00f3n d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>la<span class=\"lsd\">s <span class=\"_ _3\"></span></span>cuentas<span class=\"_ _3\"></span> anua<span class=\"_ _3\"></span>les c<span class=\"_ _3\"></span>onsolidadas <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>l </span></span>ejercicio <span class=\"_ _7\"></span>term<span class=\"_ _3\"></span>inado <span class=\"_ _7\"></span>al <span class=\"_ _e\"></span>31 <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>dici<span class=\"_ _3\"></span>embre <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>2022<span class=\"lsa\">. <span class=\"_ _e\"></span></span>Las <span class=\"_ _e\"></span>estimaciones<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>significativas<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>realizadas <span class=\"_ _7\"></span>en <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>es<span class=\"_ _3\"></span>tados financieros del ejerc<span class=\"_ _3\"></span>icio <span class=\"ls8\">20<span class=\"_ _3\"></span>23</span> asimismo g<span class=\"_ _3\"></span>uardan unifo<span class=\"_ _3\"></span>rmidad con las realizadas e<span class=\"_ _3\"></span>n los del ejercicio <span class=\"_ _7\"></span>2022.  La<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>cif<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>do<span class=\"_ _b\"></span>cume<span class=\"_ _0\"></span>nto<span class=\"_ _b\"></span>s <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>com<span class=\"_ _b\"></span>pone<span class=\"_ _b\"></span>n <span class=\"_ _b\"></span>esta<span class=\"ls5\">s <span class=\"_ _b\"></span><span class=\"ls0\">cue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>anu<span class=\"_ _b\"></span>ales<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>cons<span class=\"_ _b\"></span>oli<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>das<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>est\u00e1<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>ex<span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>sad<span class=\"_ _b\"></span>as </span></span>en<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>uro<span class=\"_ _b\"></span>s.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "Las <span class=\"_ _8\"></span>presentes <span class=\"_ _8\"></span>cuentas<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>anuales <span class=\"_ _8\"></span>consolidadas<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>eje<span class=\"_ _3\"></span>rcicio <span class=\"_ _6\"> </span><span class=\"ls8\">2023</span> <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>las<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>ejercicio <span class=\"_ _6\"> </span>2022, <span class=\"_ _8\"></span>presentadas <span class=\"_ _8\"> </span>a<span class=\"_ _3\"></span> efectos  comparativos,  se  han  preparado  de  acuerdo  con <span class=\"_ _9\"> </span>las  Normas  Internacionales  de  Informaci\u00f3n<span class=\"_ _3\"></span> Financiera <span class=\"_ _8\"> </span>e <span class=\"_ _8\"></span>interpret<span class=\"_ _3\"></span>aciones <span class=\"_ _8\"> </span>CINIIF <span class=\"_ _8\"> </span>a<span class=\"_ _3\"></span>doptadas <span class=\"_ _8\"> </span>para<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>su <span class=\"_ _6\"> </span>utilizaci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>U<span class=\"_ _3\"></span>ni\u00f3n <span class=\"_ _8\"></span>Europea, <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>onforme <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>lo establecido en el <span class=\"_ _0\"></span>Reglamento (CE) n\u00ba 1606/2002 del Parlamento Europeo y <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>Consejo del 19 de<span class=\"_ _0\"></span> julio de 2002, en virtud <span class=\"_ _3\"></span>de los cuale<span class=\"_ _3\"></span>s todas las soc<span class=\"_ _3\"></span>iedades que s<span class=\"_ _3\"></span>e rijan por e<span class=\"_ _3\"></span>l Derecho de<span class=\"_ _3\"></span> un Estad<span class=\"_ _3\"></span>o miembro de<span class=\"_ _3\"></span> l<span class=\"_ _7\"></span><span class=\"ls8\">a </span>Uni\u00f3n <span class=\"_ _b\"></span>Europea, <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>cuyos <span class=\"_ _b\"></span>valores<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>coticen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>m<span class=\"_ _3\"></span>ercado <span class=\"_ _b\"></span>regulado <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>alguno <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>Estados <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>conf<span class=\"_ _3\"></span>orman, deber\u00e1n presentar sus cuentas consolidadas de los ejercicios que se inicien a partir del 1 de enero de 2005 de acuerdo con las NIIF q<span class=\"_ _3\"></span>ue haya<span class=\"_ _3\"></span>n sido ad<span class=\"_ _3\"></span>optadas po<span class=\"_ _3\"></span>r la Uni\u00f3n Europea.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "2.2<span class=\"ls0\"> No<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>modi<span class=\"_ _b\"></span>fica<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>inte<span class=\"_ _0\"></span>rpr<span class=\"_ _b\"></span>etac<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nes<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>obl<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>or<span class=\"_ _b\"></span>ias <span class=\"_ _3\"></span>par<span class=\"_ _b\"></span>a <span class=\"_ _7\"></span>tod<span class=\"_ _b\"></span>os <span class=\"_ _3\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ejer<span class=\"_ _b\"></span>cici<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>comen<span class=\"_ _b\"></span>zados<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>1 </span>de <span class=\"_ _b\"></span>ener<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _b\"></span>[NIC<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>8]<span class=\"_ _1e\"> </span><span class=\"ff3\">NIC 1<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>(Modificaci\u00f3n)<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>\"Desglo<span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables\"<span class=\"_ _3\"></span><span class=\"ls15\">: </span></span>Se <span class=\"_ _7\"></span>ha <span class=\"_ _3\"></span>modificado <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>NIC <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>para <span class=\"_ _7\"></span>mejorar los  desglos<span class=\"_ _3\"></span>es  sobre<span class=\"_ _3\"></span>  las <span class=\"_ _5\"> </span>pol\u00edticas  co<span class=\"_ _3\"></span>ntables <span class=\"_ _5\"> </span>para  que <span class=\"_ _5\"> </span>proporcionen <span class=\"_ _5\"> </span>informaci\u00f3n  m\u00e1s<span class=\"_ _3\"></span>  \u00fatil <span class=\"_ _5\"> </span>a  los inversores  y  otros  usuar<span class=\"_ _3\"></span>ios  principales  de  los  esta<span class=\"_ _3\"></span>dos  financieros.  La  fecha<span class=\"_ _3\"></span>  efectiva  de  estas modificaciones es el 1 d<span class=\"_ _3\"></span>e enero de<span class=\"_ _3\"></span> 2023.<span class=\"_ _1e\"> </span><span class=\"ff3\">NIC <span class=\"_ _e\"></span>8 <span class=\"_ _a\"></span>(Mod<span class=\"_ _3\"></span>ificaci\u00f3n)<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>\"Definici\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>estimac<span class=\"_ _3\"></span>iones <span class=\"_ _a\"></span>contables<span class=\"_ _3\"></span>\"<span class=\"_ _3\"></span><span class=\"lsb\">: <span class=\"_ _a\"></span></span></span>Se <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>modific<span class=\"_ _3\"></span>ado <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>NIC <span class=\"_ _a\"></span>8 <span class=\"_ _a\"></span>para<span class=\"_ _3\"></span> ayudar <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>distinguir <span class=\"_ _e\"></span>entre <span class=\"_ _7\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>cambios <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>estim<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _7\"></span>contable <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>pol\u00edtica <span class=\"_ _7\"></span>contab<span class=\"_ _3\"></span>le. <span class=\"_ _7\"></span>La fecha efectiva de estas<span class=\"_ _3\"></span> modificaciones es e<span class=\"_ _3\"></span>l 1 de enero de 202<span class=\"_ _3\"></span>3.<span class=\"_ _1e\"> </span>NIC 12 <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span>Modificaci\u00f3n) <span class=\"_ _3\"></span>\"Im<span class=\"_ _3\"></span>puesto <span class=\"_ _3\"></span>diferido <span class=\"_ _3\"></span>relaciona<span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>tivos <span class=\"_ _7\"></span>y pas<span class=\"_ _3\"></span>ivos <span class=\"_ _3\"></span>derivados <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>una \u00fanica transacci\u00f3n\u201d<span class=\"ff3 lsb\">: </span><span class=\"ff2\">En determinadas circunstancias bajo la <span class=\"_ _0\"></span>NIC 12, las empresas est\u00e1n exentas <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e </span>reconocer <span class=\"_ _a\"></span>impuestos <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>iferidos <span class=\"_ _a\"></span>cuando <span class=\"_ _a\"></span>reconoc<span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _a\"></span>primera <span class=\"_ _a\"></span>vez<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>(<span class=\"_ _3\"></span>\u201cexenci\u00f3n <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e reconocimiento inicial\u201d). Anter<span class=\"ff2\">iormente<span class=\"_ _3\"></span>, <span class=\"_ _0\"></span>exist\u00eda cierta incertidumbre <span class=\"_ _0\"></span>sobre si la <span class=\"_ _b\"></span>exe<span class=\"_ _3\"></span>nci\u00f3n se <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>plicaba a </span>transacciones <span class=\"_ _e\"></span>tales <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>omo <span class=\"_ _7\"></span>arr<span class=\"_ _3\"></span>endamientos <span class=\"_ _7\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>obligaci<span class=\"_ _3\"></span>ones <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>desman<span class=\"_ _3\"></span>telamiento, <span class=\"_ _e\"></span>transacciones<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>para las cuales <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>reconoce<span class=\"_ _3\"></span>n ta<span class=\"_ _3\"></span>nto un <span class=\"_ _3\"></span>act<span class=\"_ _3\"></span>ivo c<span class=\"_ _3\"></span>omo un <span class=\"_ _3\"></span>pasi<span class=\"_ _3\"></span>vo <span class=\"_ _3\"></span>en el <span class=\"_ _3\"></span>mome<span class=\"_ _3\"></span>nto de <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>rec<span class=\"_ _3\"></span>onocimien<span class=\"_ _7\"></span>to <span class=\"_ _3\"></span>incial.  La <span class=\"_ _7\"></span>modificaci\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>aclara <span class=\"_ _7\"></span>que<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>exenc<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>aplica <span class=\"_ _7\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>tanto, <span class=\"_ _7\"></span>ex<span class=\"_ _3\"></span>iste <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>obl<span class=\"_ _3\"></span>igaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>r<span class=\"_ _3\"></span>econocer impuestos diferidos so<span class=\"_ _3\"></span>bre dichas transacc<span class=\"_ _3\"></span>iones. <span class=\"_ _3\"></span> La modificaci\u00f3n entra <span class=\"_ _3\"></span>en vigor para ejercicios q<span class=\"_ _3\"></span>ue comiencen a part<span class=\"_ _3\"></span>ir del 1 de e<span class=\"_ _3\"></span>nero de 2023, s<span class=\"_ _3\"></span>i bien se permite su aplicaci<span class=\"_ _3\"></span>\u00f3n anticipada. <span class=\"_ _7\"></span> La aplicaci\u00f3n de esta <span class=\"_ _3\"></span>norma no ha ten<span class=\"_ _3\"></span>ido impacto en c<span class=\"_ _3\"></span>uanto a los diferidos rel<span class=\"_ _3\"></span>acionados con NI<span class=\"_ _3\"></span>IF16 ya que se consider<span class=\"_ _3\"></span>\u00f3 su registr<span class=\"_ _3\"></span>o en el momento de la <span class=\"_ _3\"></span>adopci\u00f3n.<span class=\"_ _1e\"> </span><span class=\"ff9\">NIC <span class=\"_ _e\"></span>12 <span class=\"_ _a\"></span>(Mod<span class=\"_ _3\"></span>ificaci\u00f3n) <span class=\"_ _a\"></span>\u201cReforma <span class=\"_ _a\"></span>fisc<span class=\"_ _3\"></span>al <span class=\"_ _e\"></span>int<span class=\"_ _3\"></span>ernacional: <span class=\"_ _a\"></span>no<span class=\"_ _3\"></span>rmas <span class=\"_ _e\"></span>mo<span class=\"_ _3\"></span>delo <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Segund<span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>Pilar\u201d<span class=\"_ _3\"></span><span class=\"ff3 lsb\">: <span class=\"_ _a\"></span></span></span>En octubre <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2021, <span class=\"_ _8\"></span>m\u00e1s <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>130 <span class=\"_ _8\"></span>pa\u00edses, <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>representan <span class=\"_ _8\"></span>m\u00e1s <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>90% <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _8\"></span>PIB <span class=\"_ _8\"></span>mundial, <span class=\"_ _a\"></span>acord<span class=\"_ _3\"></span>aron implementar <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>r\u00e9gimen <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>imp<span class=\"_ _3\"></span><span class=\"ff6\">uestos <span class=\"_ _7\"></span>m\u00ednimos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>multinaci<span class=\"_ _3\"></span>onales, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>\u201cSegundo <span class=\"_ _7\"></span>Pilar\u201d. </span>En <span class=\"_ _e\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>202<span class=\"_ _3\"></span>1, <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>Organizaci\u00f3n <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>ara <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>C<span class=\"_ _3\"></span>ooperaci\u00f3n <span class=\"_ _e\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>D<span class=\"_ _3\"></span>esarrollo <span class=\"_ _e\"></span>Ec<span class=\"_ _3\"></span>on\u00f3micos <span class=\"_ _a\"></span>(\u201cOCDE\u201d) public\u00f3 <span class=\"_ _7\"></span>las <span class=\"_ _e\"></span>normas <span class=\"_ _7\"></span>mo<span class=\"_ _3\"></span>delo <span class=\"_ _e\"></span>del <span class=\"_ _7\"></span>Segundo <span class=\"_ _e\"></span>Pilar <span class=\"_ _e\"></span>para <span class=\"_ _7\"></span>reformar <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>tri<span class=\"_ _3\"></span>butaci\u00f3n <span class=\"_ _7\"></span>corpor<span class=\"_ _3\"></span>ativa <span class=\"_ _7\"></span>intern<span class=\"_ _3\"></span>acion<span class=\"_ _7\"></span>al.  Las <span class=\"_ _7\"></span>grandes <span class=\"_ _e\"></span>empresas <span class=\"_ _e\"></span>multinac<span class=\"_ _3\"></span>ionales <span class=\"_ _7\"></span>afectad<span class=\"_ _3\"></span>as <span class=\"_ _7\"></span>deb<span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>calcular <span class=\"_ _e\"></span>su <span class=\"_ _7\"></span>tas<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>impositi<span class=\"_ _3\"></span>va <span class=\"_ _7\"></span>efectiva <span class=\"_ _e\"></span>GloBE (acr\u00f3nimo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span><span class=\"ffa\">\u201cGlobal <span class=\"_ _7\"></span>Anti<span class=\"ff7\">-</span>Base <span class=\"_ _3\"></span>Erosion\u201d<span class=\"_ _3\"></span></span>) <span class=\"_ _3\"></span>para c<span class=\"_ _3\"></span>ada <span class=\"_ _3\"></span>jurisdicci\u00f3n <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>opere<span class=\"_ _3\"></span>n. <span class=\"_ _3\"></span>Dichas <span class=\"_ _3\"></span>empr<span class=\"_ _3\"></span>esas estar\u00e1n <span class=\"_ _e\"></span>obligadas <span class=\"_ _e\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>pagar <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>imp<span class=\"_ _3\"></span>uesto <span class=\"_ _e\"></span>adicional <span class=\"_ _a\"></span>por <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>di<span class=\"_ _3\"></span>ferencia <span class=\"_ _e\"></span>entre <span class=\"_ _e\"></span>su <span class=\"_ _a\"></span>tasa <span class=\"_ _e\"></span>i<span class=\"_ _3\"></span>mpositiva <span class=\"_ _e\"></span>efectiva GloBE por jurisdicci\u00f3n y<span class=\"_ _3\"></span> la tasa m\u00ednima d<span class=\"_ _3\"></span>el 15%.<span class=\"_ _3\"></span> En <span class=\"_ _3\"></span>may<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>23, <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>I<span class=\"_ _3\"></span>ASB <span class=\"_ _7\"></span>emiti\u00f3 <span class=\"_ _7\"></span>modificaciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>alcance <span class=\"_ _7\"></span>limitado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>NIC <span class=\"_ _e\"></span>12. <span class=\"_ _7\"></span> <span class=\"_ _3\"></span>Se <span class=\"_ _7\"></span>proporc<span class=\"_ _3\"></span>iona una excepci\u00f3n temporal del <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>equisito de <span class=\"_ _0\"></span>reconocer<span class=\"_ _3\"></span> y <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span>sglosar los<span class=\"_ _3\"></span> impuestos diferidos <span class=\"_ _0\"></span>que surgen de una <span class=\"_ _7\"></span>ley <span class=\"_ _e\"></span>fiscal <span class=\"_ _e\"></span>aprobada <span class=\"_ _e\"></span>o <span class=\"_ _7\"></span>sustancia<span class=\"_ _3\"></span>lmente <span class=\"_ _7\"></span>apro<span class=\"_ _3\"></span>bada <span class=\"_ _7\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _7\"></span>implant<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _e\"></span>normas <span class=\"_ _e\"></span>modelo <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>Seg<span class=\"_ _3\"></span>undo Pilar publicadas por <span class=\"_ _3\"></span>la OCDE.<span class=\"_ _3\"></span> Las <span class=\"_ _5\"> </span>enmiendas <span class=\"_ _5\"> </span>tambi\u00e9n <span class=\"_ _5\"> </span>introduce<span class=\"_ _3\"></span>n <span class=\"_ _5\"> </span>los <span class=\"_ _5\"> </span>siguientes <span class=\"_ _5\"> </span>requisitos <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>desglose <span class=\"_ _5\"> </span>es<span class=\"_ _3\"></span>pec\u00edficos <span class=\"_ _5\"> </span>para <span class=\"_ _5\"> </span>las empresas afectadas:<span class=\"_ _1e\"> </span>El<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>hec<span class=\"_ _3\"></span>ho <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>haber <span class=\"_ _e\"></span>aplicado <span class=\"_ _7\"></span>la <span class=\"_ _e\"></span>excepci\u00f3n <span class=\"_ _e\"></span>temporal <span class=\"_ _e\"></span>al <span class=\"_ _e\"></span>reconocimiento <span class=\"_ _e\"></span>y <span class=\"_ _7\"></span>desg<span class=\"_ _3\"></span>lose <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>informaci\u00f3n<span class=\"_ _3\"></span> sobre <span class=\"_ _e\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>impuestos <span class=\"_ _a\"></span>diferid<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>lacionados <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>impuesto <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>obre <span class=\"_ _e\"></span>las <span class=\"_ _a\"></span>gananc<span class=\"_ _3\"></span>ias surgido del Segund<span class=\"_ _3\"></span>o Pilar;<span class=\"_ _1e\"> </span>Su gasto fiscal ac<span class=\"_ _3\"></span>tual (si <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>hubiere)<span class=\"_ _3\"></span> relacio<span class=\"_ _3\"></span>nado con <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>impuesto so<span class=\"_ _3\"></span>bre las <span class=\"_ _3\"></span>ganancias <span class=\"_ _3\"></span>surgido d<span class=\"_ _3\"></span>el Segundo Pilar; y<span class=\"_ _1e\"> </span>Durante el<span class=\"_ _0\"></span> per\u00edodo entre la aprobaci\u00f3n o la <span class=\"_ _0\"></span>aprobaci\u00f3n sustancial de la <span class=\"_ _0\"></span>legislaci\u00f3n<span class=\"_ _3\"></span> y la <span class=\"_ _b\"></span>entra<span class=\"_ _3\"></span>da en vigor <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>l<span class=\"_ _3\"></span>egislaci\u00f3n, <span class=\"_ _14\"> </span>se <span class=\"_ _f\"> </span>requiere <span class=\"_ _f\"> </span>qu<span class=\"_ _3\"></span>e <span class=\"_ _f\"> </span>las <span class=\"_ _f\"> </span>e<span class=\"_ _3\"></span>ntidades <span class=\"_ _f\"> </span>desg<span class=\"_ _3\"></span>losen <span class=\"_ _f\"> </span>inform<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _f\"> </span>c<span class=\"_ _7\"></span>onocida <span class=\"_ _14\"> </span>o razonablemente <span class=\"_ _e\"></span>estimab<span class=\"_ _3\"></span>le <span class=\"_ _e\"></span>que <span class=\"_ _e\"></span>ayudar\u00eda <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>usuarios<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>estados <span class=\"_ _e\"></span>financi<span class=\"_ _3\"></span>eros <span class=\"_ _e\"></span>a <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>mprender <span class=\"_ _e\"></span>la exposici\u00f3n de la enti<span class=\"_ _3\"></span>dad al impuesto sobre l<span class=\"_ _3\"></span>as ganacia<span class=\"_ _3\"></span>s surgido del Segu<span class=\"_ _3\"></span>ndo Pilar.<span class=\"_ _7\"></span> Por <span class=\"_ _11\"> </span>una <span class=\"_ _11\"> </span>parte, <span class=\"_ _10\"> </span>se <span class=\"_ _11\"> </span>requiere <span class=\"_ _11\"> </span>que <span class=\"_ _11\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _11\"> </span>modificaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>NIC <span class=\"_ _10\"> </span>12 <span class=\"_ _11\"> </span>se <span class=\"_ _11\"> </span>apli<span class=\"_ _7\"></span>que <span class=\"_ _11\"> </span>inmediatamen<span class=\"_ _3\"></span>te <span class=\"_ _11\"> </span>y retrospectivamente <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>acuerdo <span class=\"_ _9\"> </span>con <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>NIC <span class=\"_ _6\"> </span>8, <span class=\"_ _6\"> </span>\u201c<span class=\"_ _3\"></span>Pol\u00edticas <span class=\"_ _9\"> </span>contables, <span class=\"_ _6\"> </span>cambios <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>las <span class=\"_ _9\"> </span>estimaciones contables <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>errores\u201d, <span class=\"_ _a\"></span>inclui<span class=\"_ _3\"></span>do <span class=\"_ _e\"></span>el <span class=\"_ _a\"></span>requisito <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>des<span class=\"_ _3\"></span>glosar <span class=\"_ _a\"></span>el <span class=\"_ _e\"></span>hech<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>haya <span class=\"_ _e\"></span>ap<span class=\"_ _3\"></span>licado <span class=\"_ _a\"></span>la <span class=\"_ _e\"></span>cita<span class=\"_ _3\"></span>da excepci\u00f3n temporal, si<span class=\"_ _3\"></span> fuera relevante<span class=\"_ _3\"></span>.  <span class=\"_ _3\"></span>Por otra parte,<span class=\"_ _3\"></span> los desgloses relac<span class=\"_ _3\"></span>ionados con el gasto<span class=\"_ _3\"></span> fiscal actual <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>expos<span class=\"_ _3\"></span>ici\u00f3n <span class=\"_ _8\"></span>conocida <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>razonablemente <span class=\"_ _8\"></span>estimable <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>impuesto <span class=\"_ _8\"></span>sobre <span class=\"_ _8\"></span>las <span class=\"_ _a\"></span>g<span class=\"_ _3\"></span>anancias <span class=\"_ _8\"></span>del Segundo <span class=\"_ _7\"></span>Pilar <span class=\"_ _7\"></span>son <span class=\"_ _7\"></span>obligatorios <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>per\u00edodos <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nuales <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omiencen<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>partir<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _7\"></span>1 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>enero <span class=\"_ _7\"></span>de 2023. <span class=\"_ _6\"> </span> <span class=\"_ _6\"> </span>No<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>obst<span class=\"_ _3\"></span>ante, <span class=\"_ _6\"> </span>no <span class=\"_ _9\"> </span>se <span class=\"_ _6\"> </span>requiere <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>desglose <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>esta <span class=\"_ _6\"> </span>informaci\u00f3n <span class=\"_ _6\"> </span>e<span class=\"_ _3\"></span>n <span class=\"_ _6\"> </span>los <span class=\"_ _9\"> </span>estados <span class=\"_ _6\"> </span>financieros<span class=\"_ _3\"></span> intermedios <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>ning\u00fan <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _7\"></span>intermedio<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inalice <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>31 <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>023 <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>antes <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>a fecha.  El Grupo ha evaluado las normas<span class=\"_ _3\"></span> anteriores concluyen<span class=\"_ _3\"></span>do qu<span class=\"_ _3\"></span>e no han tenido un i<span class=\"_ _3\"></span>mpacto relevante en<span class=\"_ _3\"></span> los estados financieros.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "2.2<span class=\"ls0\"> No<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>modi<span class=\"_ _b\"></span>fica<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>inte<span class=\"_ _0\"></span>rpr<span class=\"_ _b\"></span>etac<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nes<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>obl<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>or<span class=\"_ _b\"></span>ias <span class=\"_ _3\"></span>par<span class=\"_ _b\"></span>a <span class=\"_ _7\"></span>tod<span class=\"_ _b\"></span>os <span class=\"_ _3\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ejer<span class=\"_ _b\"></span>cici<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>comen<span class=\"_ _b\"></span>zados<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>1 </span>de <span class=\"_ _b\"></span>ener<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _b\"></span>[NIC<span class=\"_ _0\"></span> 8<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>8]<span class=\"_ _1e\"> </span><span class=\"ff3\">NIC 1<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>(Modificaci\u00f3n)<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>\"Desglo<span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables\"<span class=\"_ _3\"></span><span class=\"ls15\">: </span></span>Se <span class=\"_ _7\"></span>ha <span class=\"_ _3\"></span>modificado <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>NIC <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>para <span class=\"_ _7\"></span>mejorar los  desglos<span class=\"_ _3\"></span>es  sobre<span class=\"_ _3\"></span>  las <span class=\"_ _5\"> </span>pol\u00edticas  co<span class=\"_ _3\"></span>ntables <span class=\"_ _5\"> </span>para  que <span class=\"_ _5\"> </span>proporcionen <span class=\"_ _5\"> </span>informaci\u00f3n  m\u00e1s<span class=\"_ _3\"></span>  \u00fatil <span class=\"_ _5\"> </span>a  los inversores  y  otros  usuar<span class=\"_ _3\"></span>ios  principales  de  los  esta<span class=\"_ _3\"></span>dos  financieros.  La  fecha<span class=\"_ _3\"></span>  efectiva  de  estas modificaciones es el 1 d<span class=\"_ _3\"></span>e enero de<span class=\"_ _3\"></span> 2023.<span class=\"_ _1e\"> </span><span class=\"ff3\">NIC <span class=\"_ _e\"></span>8 <span class=\"_ _a\"></span>(Mod<span class=\"_ _3\"></span>ificaci\u00f3n)<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>\"Definici\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>estimac<span class=\"_ _3\"></span>iones <span class=\"_ _a\"></span>contables<span class=\"_ _3\"></span>\"<span class=\"_ _3\"></span><span class=\"lsb\">: <span class=\"_ _a\"></span></span></span>Se <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>modific<span class=\"_ _3\"></span>ado <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>NIC <span class=\"_ _a\"></span>8 <span class=\"_ _a\"></span>para<span class=\"_ _3\"></span> ayudar <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>distinguir <span class=\"_ _e\"></span>entre <span class=\"_ _7\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>cambios <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>estim<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _7\"></span>contable <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>pol\u00edtica <span class=\"_ _7\"></span>contab<span class=\"_ _3\"></span>le. <span class=\"_ _7\"></span>La fecha efectiva de estas<span class=\"_ _3\"></span> modificaciones es e<span class=\"_ _3\"></span>l 1 de enero de 202<span class=\"_ _3\"></span>3.<span class=\"_ _1e\"> </span>NIC 12 <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span>Modificaci\u00f3n) <span class=\"_ _3\"></span>\"Im<span class=\"_ _3\"></span>puesto <span class=\"_ _3\"></span>diferido <span class=\"_ _3\"></span>relaciona<span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>tivos <span class=\"_ _7\"></span>y pas<span class=\"_ _3\"></span>ivos <span class=\"_ _3\"></span>derivados <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>una \u00fanica transacci\u00f3n\u201d<span class=\"ff3 lsb\">: </span><span class=\"ff2\">En determinadas circunstancias bajo la <span class=\"_ _0\"></span>NIC 12, las empresas est\u00e1n exentas <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e </span>reconocer <span class=\"_ _a\"></span>impuestos <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>iferidos <span class=\"_ _a\"></span>cuando <span class=\"_ _a\"></span>reconoc<span class=\"_ _3\"></span>en <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _a\"></span>primera <span class=\"_ _a\"></span>vez<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>(<span class=\"_ _3\"></span>\u201cexenci\u00f3n <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e reconocimiento inicial\u201d). Anter<span class=\"ff2\">iormente<span class=\"_ _3\"></span>, <span class=\"_ _0\"></span>exist\u00eda cierta incertidumbre <span class=\"_ _0\"></span>sobre si la <span class=\"_ _b\"></span>exe<span class=\"_ _3\"></span>nci\u00f3n se <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>plicaba a </span>transacciones <span class=\"_ _e\"></span>tales <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>omo <span class=\"_ _7\"></span>arr<span class=\"_ _3\"></span>endamientos <span class=\"_ _7\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>obligaci<span class=\"_ _3\"></span>ones <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>desman<span class=\"_ _3\"></span>telamiento, <span class=\"_ _e\"></span>transacciones<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>para las cuales <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>reconoce<span class=\"_ _3\"></span>n ta<span class=\"_ _3\"></span>nto un <span class=\"_ _3\"></span>act<span class=\"_ _3\"></span>ivo c<span class=\"_ _3\"></span>omo un <span class=\"_ _3\"></span>pasi<span class=\"_ _3\"></span>vo <span class=\"_ _3\"></span>en el <span class=\"_ _3\"></span>mome<span class=\"_ _3\"></span>nto de <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>rec<span class=\"_ _3\"></span>onocimien<span class=\"_ _7\"></span>to <span class=\"_ _3\"></span>incial.  La <span class=\"_ _7\"></span>modificaci\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>aclara <span class=\"_ _7\"></span>que<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>exenc<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>aplica <span class=\"_ _7\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>tanto, <span class=\"_ _7\"></span>ex<span class=\"_ _3\"></span>iste <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>obl<span class=\"_ _3\"></span>igaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>r<span class=\"_ _3\"></span>econocer impuestos diferidos so<span class=\"_ _3\"></span>bre dichas transacc<span class=\"_ _3\"></span>iones. <span class=\"_ _3\"></span> La modificaci\u00f3n entra <span class=\"_ _3\"></span>en vigor para ejercicios q<span class=\"_ _3\"></span>ue comiencen a part<span class=\"_ _3\"></span>ir del 1 de e<span class=\"_ _3\"></span>nero de 2023, s<span class=\"_ _3\"></span>i bien se permite su aplicaci<span class=\"_ _3\"></span>\u00f3n anticipada. <span class=\"_ _7\"></span> La aplicaci\u00f3n de esta <span class=\"_ _3\"></span>norma no ha ten<span class=\"_ _3\"></span>ido impacto en c<span class=\"_ _3\"></span>uanto a los diferidos rel<span class=\"_ _3\"></span>acionados con NI<span class=\"_ _3\"></span>IF16 ya que se consider<span class=\"_ _3\"></span>\u00f3 su registr<span class=\"_ _3\"></span>o en el momento de la <span class=\"_ _3\"></span>adopci\u00f3n.<span class=\"_ _1e\"> </span><span class=\"ff9\">NIC <span class=\"_ _e\"></span>12 <span class=\"_ _a\"></span>(Mod<span class=\"_ _3\"></span>ificaci\u00f3n) <span class=\"_ _a\"></span>\u201cReforma <span class=\"_ _a\"></span>fisc<span class=\"_ _3\"></span>al <span class=\"_ _e\"></span>int<span class=\"_ _3\"></span>ernacional: <span class=\"_ _a\"></span>no<span class=\"_ _3\"></span>rmas <span class=\"_ _e\"></span>mo<span class=\"_ _3\"></span>delo <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Segund<span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>Pilar\u201d<span class=\"_ _3\"></span><span class=\"ff3 lsb\">: <span class=\"_ _a\"></span></span></span>En octubre <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2021, <span class=\"_ _8\"></span>m\u00e1s <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>130 <span class=\"_ _8\"></span>pa\u00edses, <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>representan <span class=\"_ _8\"></span>m\u00e1s <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>90% <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _8\"></span>PIB <span class=\"_ _8\"></span>mundial, <span class=\"_ _a\"></span>acord<span class=\"_ _3\"></span>aron implementar <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>r\u00e9gimen <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>imp<span class=\"_ _3\"></span><span class=\"ff6\">uestos <span class=\"_ _7\"></span>m\u00ednimos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>multinaci<span class=\"_ _3\"></span>onales, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>\u201cSegundo <span class=\"_ _7\"></span>Pilar\u201d. </span>En <span class=\"_ _e\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>202<span class=\"_ _3\"></span>1, <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>Organizaci\u00f3n <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>ara <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>C<span class=\"_ _3\"></span>ooperaci\u00f3n <span class=\"_ _e\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>D<span class=\"_ _3\"></span>esarrollo <span class=\"_ _e\"></span>Ec<span class=\"_ _3\"></span>on\u00f3micos <span class=\"_ _a\"></span>(\u201cOCDE\u201d) public\u00f3 <span class=\"_ _7\"></span>las <span class=\"_ _e\"></span>normas <span class=\"_ _7\"></span>mo<span class=\"_ _3\"></span>delo <span class=\"_ _e\"></span>del <span class=\"_ _7\"></span>Segundo <span class=\"_ _e\"></span>Pilar <span class=\"_ _e\"></span>para <span class=\"_ _7\"></span>reformar <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>tri<span class=\"_ _3\"></span>butaci\u00f3n <span class=\"_ _7\"></span>corpor<span class=\"_ _3\"></span>ativa <span class=\"_ _7\"></span>intern<span class=\"_ _3\"></span>acion<span class=\"_ _7\"></span>al.  Las <span class=\"_ _7\"></span>grandes <span class=\"_ _e\"></span>empresas <span class=\"_ _e\"></span>multinac<span class=\"_ _3\"></span>ionales <span class=\"_ _7\"></span>afectad<span class=\"_ _3\"></span>as <span class=\"_ _7\"></span>deb<span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>calcular <span class=\"_ _e\"></span>su <span class=\"_ _7\"></span>tas<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>impositi<span class=\"_ _3\"></span>va <span class=\"_ _7\"></span>efectiva <span class=\"_ _e\"></span>GloBE (acr\u00f3nimo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span><span class=\"ffa\">\u201cGlobal <span class=\"_ _7\"></span>Anti<span class=\"ff7\">-</span>Base <span class=\"_ _3\"></span>Erosion\u201d<span class=\"_ _3\"></span></span>) <span class=\"_ _3\"></span>para c<span class=\"_ _3\"></span>ada <span class=\"_ _3\"></span>jurisdicci\u00f3n <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>opere<span class=\"_ _3\"></span>n. <span class=\"_ _3\"></span>Dichas <span class=\"_ _3\"></span>empr<span class=\"_ _3\"></span>esas estar\u00e1n <span class=\"_ _e\"></span>obligadas <span class=\"_ _e\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>pagar <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>imp<span class=\"_ _3\"></span>uesto <span class=\"_ _e\"></span>adicional <span class=\"_ _a\"></span>por <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>di<span class=\"_ _3\"></span>ferencia <span class=\"_ _e\"></span>entre <span class=\"_ _e\"></span>su <span class=\"_ _a\"></span>tasa <span class=\"_ _e\"></span>i<span class=\"_ _3\"></span>mpositiva <span class=\"_ _e\"></span>efectiva GloBE por jurisdicci\u00f3n y<span class=\"_ _3\"></span> la tasa m\u00ednima d<span class=\"_ _3\"></span>el 15%.<span class=\"_ _3\"></span> En <span class=\"_ _3\"></span>may<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>23, <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>I<span class=\"_ _3\"></span>ASB <span class=\"_ _7\"></span>emiti\u00f3 <span class=\"_ _7\"></span>modificaciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>alcance <span class=\"_ _7\"></span>limitado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>NIC <span class=\"_ _e\"></span>12. <span class=\"_ _7\"></span> <span class=\"_ _3\"></span>Se <span class=\"_ _7\"></span>proporc<span class=\"_ _3\"></span>iona una excepci\u00f3n temporal del <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>equisito de <span class=\"_ _0\"></span>reconocer<span class=\"_ _3\"></span> y <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span>sglosar los<span class=\"_ _3\"></span> impuestos diferidos <span class=\"_ _0\"></span>que surgen de una <span class=\"_ _7\"></span>ley <span class=\"_ _e\"></span>fiscal <span class=\"_ _e\"></span>aprobada <span class=\"_ _e\"></span>o <span class=\"_ _7\"></span>sustancia<span class=\"_ _3\"></span>lmente <span class=\"_ _7\"></span>apro<span class=\"_ _3\"></span>bada <span class=\"_ _7\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _7\"></span>implant<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>las <span class=\"_ _e\"></span>normas <span class=\"_ _e\"></span>modelo <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>Seg<span class=\"_ _3\"></span>undo Pilar publicadas por <span class=\"_ _3\"></span>la OCDE.<span class=\"_ _3\"></span> Las <span class=\"_ _5\"> </span>enmiendas <span class=\"_ _5\"> </span>tambi\u00e9n <span class=\"_ _5\"> </span>introduce<span class=\"_ _3\"></span>n <span class=\"_ _5\"> </span>los <span class=\"_ _5\"> </span>siguientes <span class=\"_ _5\"> </span>requisitos <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>desglose <span class=\"_ _5\"> </span>es<span class=\"_ _3\"></span>pec\u00edficos <span class=\"_ _5\"> </span>para <span class=\"_ _5\"> </span>las empresas afectadas:<span class=\"_ _1e\"> </span>El<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>hec<span class=\"_ _3\"></span>ho <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>haber <span class=\"_ _e\"></span>aplicado <span class=\"_ _7\"></span>la <span class=\"_ _e\"></span>excepci\u00f3n <span class=\"_ _e\"></span>temporal <span class=\"_ _e\"></span>al <span class=\"_ _e\"></span>reconocimiento <span class=\"_ _e\"></span>y <span class=\"_ _7\"></span>desg<span class=\"_ _3\"></span>lose <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>informaci\u00f3n<span class=\"_ _3\"></span> sobre <span class=\"_ _e\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>pasivos <span class=\"_ _a\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>impuestos <span class=\"_ _a\"></span>diferid<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>lacionados <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>impuesto <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>obre <span class=\"_ _e\"></span>las <span class=\"_ _a\"></span>gananc<span class=\"_ _3\"></span>ias surgido del Segund<span class=\"_ _3\"></span>o Pilar;<span class=\"_ _1e\"> </span>Su gasto fiscal ac<span class=\"_ _3\"></span>tual (si <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>hubiere)<span class=\"_ _3\"></span> relacio<span class=\"_ _3\"></span>nado con <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>impuesto so<span class=\"_ _3\"></span>bre las <span class=\"_ _3\"></span>ganancias <span class=\"_ _3\"></span>surgido d<span class=\"_ _3\"></span>el Segundo Pilar; y<span class=\"_ _1e\"> </span>Durante el<span class=\"_ _0\"></span> per\u00edodo entre la aprobaci\u00f3n o la <span class=\"_ _0\"></span>aprobaci\u00f3n sustancial de la <span class=\"_ _0\"></span>legislaci\u00f3n<span class=\"_ _3\"></span> y la <span class=\"_ _b\"></span>entra<span class=\"_ _3\"></span>da en vigor <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>la <span class=\"_ _f\"> </span>l<span class=\"_ _3\"></span>egislaci\u00f3n, <span class=\"_ _14\"> </span>se <span class=\"_ _f\"> </span>requiere <span class=\"_ _f\"> </span>qu<span class=\"_ _3\"></span>e <span class=\"_ _f\"> </span>las <span class=\"_ _f\"> </span>e<span class=\"_ _3\"></span>ntidades <span class=\"_ _f\"> </span>desg<span class=\"_ _3\"></span>losen <span class=\"_ _f\"> </span>inform<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _f\"> </span>c<span class=\"_ _7\"></span>onocida <span class=\"_ _14\"> </span>o razonablemente <span class=\"_ _e\"></span>estimab<span class=\"_ _3\"></span>le <span class=\"_ _e\"></span>que <span class=\"_ _e\"></span>ayudar\u00eda <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>usuarios<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>estados <span class=\"_ _e\"></span>financi<span class=\"_ _3\"></span>eros <span class=\"_ _e\"></span>a <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>mprender <span class=\"_ _e\"></span>la exposici\u00f3n de la enti<span class=\"_ _3\"></span>dad al impuesto sobre l<span class=\"_ _3\"></span>as ganacia<span class=\"_ _3\"></span>s surgido del Segu<span class=\"_ _3\"></span>ndo Pilar.<span class=\"_ _7\"></span> Por <span class=\"_ _11\"> </span>una <span class=\"_ _11\"> </span>parte, <span class=\"_ _10\"> </span>se <span class=\"_ _11\"> </span>requiere <span class=\"_ _11\"> </span>que <span class=\"_ _11\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _11\"> </span>modificaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>NIC <span class=\"_ _10\"> </span>12 <span class=\"_ _11\"> </span>se <span class=\"_ _11\"> </span>apli<span class=\"_ _7\"></span>que <span class=\"_ _11\"> </span>inmediatamen<span class=\"_ _3\"></span>te <span class=\"_ _11\"> </span>y retrospectivamente <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>acuerdo <span class=\"_ _9\"> </span>con <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>NIC <span class=\"_ _6\"> </span>8, <span class=\"_ _6\"> </span>\u201c<span class=\"_ _3\"></span>Pol\u00edticas <span class=\"_ _9\"> </span>contables, <span class=\"_ _6\"> </span>cambios <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>las <span class=\"_ _9\"> </span>estimaciones contables <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>errores\u201d, <span class=\"_ _a\"></span>inclui<span class=\"_ _3\"></span>do <span class=\"_ _e\"></span>el <span class=\"_ _a\"></span>requisito <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>des<span class=\"_ _3\"></span>glosar <span class=\"_ _a\"></span>el <span class=\"_ _e\"></span>hech<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>que <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>haya <span class=\"_ _e\"></span>ap<span class=\"_ _3\"></span>licado <span class=\"_ _a\"></span>la <span class=\"_ _e\"></span>cita<span class=\"_ _3\"></span>da excepci\u00f3n temporal, si<span class=\"_ _3\"></span> fuera relevante<span class=\"_ _3\"></span>.  <span class=\"_ _3\"></span>Por otra parte,<span class=\"_ _3\"></span> los desgloses relac<span class=\"_ _3\"></span>ionados con el gasto<span class=\"_ _3\"></span> fiscal actual <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>expos<span class=\"_ _3\"></span>ici\u00f3n <span class=\"_ _8\"></span>conocida <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>razonablemente <span class=\"_ _8\"></span>estimable <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>impuesto <span class=\"_ _8\"></span>sobre <span class=\"_ _8\"></span>las <span class=\"_ _a\"></span>g<span class=\"_ _3\"></span>anancias <span class=\"_ _8\"></span>del Segundo <span class=\"_ _7\"></span>Pilar <span class=\"_ _7\"></span>son <span class=\"_ _7\"></span>obligatorios <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>per\u00edodos <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>nuales <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omiencen<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>partir<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _7\"></span>1 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>enero <span class=\"_ _7\"></span>de 2023. <span class=\"_ _6\"> </span> <span class=\"_ _6\"> </span>No<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>obst<span class=\"_ _3\"></span>ante, <span class=\"_ _6\"> </span>no <span class=\"_ _9\"> </span>se <span class=\"_ _6\"> </span>requiere <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>desglose <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>esta <span class=\"_ _6\"> </span>informaci\u00f3n <span class=\"_ _6\"> </span>e<span class=\"_ _3\"></span>n <span class=\"_ _6\"> </span>los <span class=\"_ _9\"> </span>estados <span class=\"_ _6\"> </span>financieros<span class=\"_ _3\"></span> intermedios <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>ning\u00fan <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _7\"></span>intermedio<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inalice <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>31 <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>023 <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>antes <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>a fecha.  El Grupo ha evaluado las normas<span class=\"_ _3\"></span> anteriores concluyen<span class=\"_ _3\"></span>do qu<span class=\"_ _3\"></span>e no han tenido un i<span class=\"_ _3\"></span>mpacto relevante en<span class=\"_ _3\"></span> los estados financieros.<span class=\"_ _1e\"> </span><span class=\"_ _3\"></span> 2.3<span class=\"ls0\"> No<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>mo<span class=\"_ _0\"></span>dif<span class=\"_ _b\"></span>icac<span class=\"_ _b\"></span>iones<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>inte<span class=\"_ _b\"></span>rpre<span class=\"_ _0\"></span>tac<span class=\"_ _b\"></span>ione<span class=\"_ _b\"></span>s <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>t<span class=\"_ _b\"></span>oda<span class=\"_ _0\"></span>v\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>han<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span>tra<span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vi<span class=\"_ _0\"></span>go<span class=\"_ _0\"></span>r,<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>per<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>s<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>pued<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n </span>ado<span class=\"_ _0\"></span>pta<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>co<span class=\"_ _b\"></span>n an<span class=\"_ _b\"></span>ticip<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _b\"></span>n [N<span class=\"_ _0\"></span>IC <span class=\"_ _b\"></span>8.29<span class=\"_ _0\"></span>] <span class=\"_ _0\"></span> A <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>fecha <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>formulaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>estas <span class=\"_ _9\"> </span>cuentas <span class=\"_ _9\"> </span>anuales  consoli<span class=\"_ _0\"></span>dadas, <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>IASB <span class=\"_ _9\"> </span>y  el<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>IFRS <span class=\"_ _9\"> </span>Interpretations Committee hab\u00edan <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>ublicado las <span class=\"_ _b\"></span>si<span class=\"_ _3\"></span>guientes <span class=\"_ _0\"></span>normas<span class=\"_ _3\"></span> que <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>Grupo est\u00e1 <span class=\"_ _b\"></span>eva<span class=\"_ _3\"></span>luando actualmente <span class=\"_ _0\"></span>s\u00ed<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>podr\u00edan <span class=\"_ _0\"></span>ser de aplicaci\u00f3n:<span class=\"_ _1e\"> </span>NIIF 16 (Modificaci\u00f3n<span class=\"_ _3\"></span>) \u201cPasivo po<span class=\"_ _3\"></span>r arr<span class=\"_ _3\"></span>endamiento en u<span class=\"_ _3\"></span>na venta con a<span class=\"_ _3\"></span>rrenda<span class=\"_ _3\"></span>miento posterior\u201d<span class=\"_ _7\"></span><span class=\"ff3 lsb\">: </span>La <span class=\"_ _7\"></span>N<span class=\"_ _3\"></span>IIF <span class=\"_ _e\"></span>16 <span class=\"_ _a\"></span>incluye <span class=\"_ _e\"></span>requ<span class=\"_ _3\"></span>isitos <span class=\"_ _e\"></span>sobre <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>\u00f3mo <span class=\"_ _e\"></span>contabil<span class=\"_ _3\"></span>izar <span class=\"_ _e\"></span>una <span class=\"_ _e\"></span>venta <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _e\"></span>arrend<span class=\"_ _3\"></span>amiento <span class=\"_ _e\"></span>poster<span class=\"_ _3\"></span>ior <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>la fecha  en  que <span class=\"_ _9\"> </span>se  lleva  a  cabo <span class=\"_ _9\"> </span>la  transacci\u00f3n.  Sin  embargo,  no  especificaba  c\u00f3mo <span class=\"_ _9\"> </span>registrar  la transacci\u00f3n <span class=\"_ _7\"></span>despu\u00e9s <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>fecha. <span class=\"_ _7\"></span> <span class=\"_ _7\"></span>Esta <span class=\"_ _7\"></span>modificaci\u00f3n <span class=\"_ _7\"></span>explica <span class=\"_ _7\"></span>c\u00f3mo<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>empresa <span class=\"_ _7\"></span>debe <span class=\"_ _7\"></span>contabilizar una venta con arrendam<span class=\"_ _3\"></span>iento posterior d<span class=\"_ _3\"></span>espu\u00e9s de la f<span class=\"_ _3\"></span>echa de la transacci\u00f3n.<span class=\"_ _7\"></span> La <span class=\"_ _a\"></span>fecha<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>efectiva <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>esta <span class=\"_ _8\"></span>modificaci\u00f3n <span class=\"_ _8\"></span>es <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>1 <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>enero <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>2024, <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _a\"></span>b<span class=\"_ _3\"></span>ien <span class=\"_ _a\"></span>se <span class=\"_ _8\"></span>permite <span class=\"_ _a\"></span>su <span class=\"_ _8\"></span>adopc<span class=\"_ _7\"></span>i\u00f3n anticipada.<span class=\"_ _1e\"> </span>NIC <span class=\"_ _e\"></span>1 <span class=\"_ _7\"></span>(<span class=\"_ _3\"></span>Modificaci\u00f3n) <span class=\"_ _e\"></span>\u201cCla<span class=\"_ _3\"></span>sificaci\u00f3n <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>pa<span class=\"_ _3\"></span>sivos <span class=\"_ _e\"></span>como <span class=\"_ _e\"></span>corrient<span class=\"_ _3\"></span>es <span class=\"_ _7\"></span>o <span class=\"_ _e\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>corrientes\u201d <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>NIC <span class=\"_ _e\"></span>1<span class=\"_ _3\"></span> (Modificaci\u00f3n) <span class=\"_ _16\"> </span>\"Pasivos <span class=\"_ _16\"> </span>no <span class=\"_ _16\"> </span>corrientes <span class=\"_ _16\"> </span>con <span class=\"_ _16\"> </span>condiciones\u201d<span class=\"_ _3\"></span><span class=\"ff3\">:<span class=\"ff2\"> <span class=\"ls8\">Las<span class=\"_ _3\"></span></span></span> <span class=\"ff2\">modificaciones, <span class=\"_ _16\"> </span>adoptad<span class=\"_ _3\"></span>as </span></span>simult\u00e1neamente <span class=\"_ _e\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Un<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>Europe<span class=\"_ _3\"></span>a, <span class=\"_ _7\"></span>aclaran <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>pasivos<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>clas<span class=\"_ _3\"></span>ifican <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>mo <span class=\"_ _7\"></span>corrientes<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>no corrientes, dependie<span class=\"_ _3\"></span>ndo de los derechos<span class=\"_ _3\"></span> que existan a<span class=\"_ _3\"></span>l final del ejerc<span class=\"_ _3\"></span>icio sobre el que se<span class=\"_ _3\"></span> informa. La clasificaci\u00f3n no <span class=\"_ _3\"></span>se ve <span class=\"_ _3\"></span>afect<span class=\"_ _3\"></span>ada por <span class=\"_ _3\"></span>las ex<span class=\"_ _3\"></span>pectativas de<span class=\"_ _3\"></span> la e<span class=\"_ _3\"></span>ntidad o <span class=\"_ _3\"></span>los hechos <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>steriores a <span class=\"_ _3\"></span>la fech<span class=\"_ _3\"></span>a de <span class=\"_ _3\"></span>cierre <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>(por <span class=\"_ _3\"></span>ej<span class=\"_ _3\"></span>emplo, <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>recepci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _3\"></span>renunc<span class=\"_ _3\"></span>ia <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ncumpli<span class=\"_ _3\"></span>miento <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>acuerd<span class=\"_ _3\"></span>o). La modificaci\u00f3n tam<span class=\"_ _3\"></span>bi\u00e9n aclara lo que<span class=\"_ _3\"></span> quiere dec<span class=\"_ _3\"></span>ir la NIC 1 cu<span class=\"_ _3\"></span>ando se refiere a <span class=\"_ _3\"></span>la \"liquidaci\u00f3n\" de <span class=\"_ _3\"></span>un pasivo.<span class=\"fs5\"> </span>Adicionalmente, <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>modificac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _6\"> </span>tiene <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>omo <span class=\"_ _6\"> </span>objetivo <span class=\"_ _6\"> </span>mejora<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>informaci\u00f3n <span class=\"_ _6\"> </span>proporcio<span class=\"_ _3\"></span>nada <span class=\"_ _6\"> </span>cuando <span class=\"_ _6\"> </span>el derecho a <span class=\"_ _0\"></span>diferir el pago <span class=\"_ _0\"></span>de un <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>asivo est\u00e1 sujeto <span class=\"_ _0\"></span>al cumplimiento de <span class=\"_ _0\"></span>condiciones (\u201ccov<span class=\"_ _3\"></span>enants\u201d) dentro <span class=\"_ _0\"></span>de los doce meses posteri<span class=\"_ _3\"></span>ores al ejerc<span class=\"_ _3\"></span>icio sobre el que se<span class=\"_ _3\"></span> informa.<span class=\"_ _3\"></span><span class=\"fs5\"> </span>Esta <span class=\"_ _e\"></span>mod<span class=\"_ _3\"></span>ificaci\u00f3n <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>efectiva <span class=\"_ _a\"></span>para <span class=\"_ _e\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>ejerc<span class=\"_ _7\"></span>icios <span class=\"_ _e\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _a\"></span>comiencen<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>a <span class=\"_ _a\"></span>partir <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>1 <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>enero<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>2024, <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e aplica <span class=\"_ _a\"></span>retros<span class=\"_ _3\"></span>pectivamente <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>ac<span class=\"_ _3\"></span>uerdo <span class=\"_ _8\"></span>con <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>NI<span class=\"_ _3\"></span>C <span class=\"_ _8\"></span>8 <span class=\"_ _a\"></span>\u201cPol\u00edticas <span class=\"_ _8\"></span>contables, <span class=\"_ _a\"></span>camb<span class=\"_ _3\"></span>ios <span class=\"_ _8\"> </span>en <span class=\"_ _a\"></span>las <span class=\"_ _8\"></span>estimaciones contables y errores\u201d.<span class=\"_ _3\"></span><span class=\"ff2\"> Se pe<span class=\"_ _3\"></span>rmite la adopci\u00f3n a<span class=\"_ _3\"></span>nticipada de las mismas.<span class=\"_ _7\"></span><span class=\"fs5\"> </span></span>El Grupo no ha <span class=\"_ _3\"></span>adoptado c<span class=\"_ _3\"></span>on anticipaci\u00f3n <span class=\"_ _3\"></span>las anterior<span class=\"_ _3\"></span>es normas. Si bie<span class=\"_ _3\"></span>n, de haberlo hec<span class=\"_ _3\"></span>ho, su adopc<span class=\"_ _3\"></span>i\u00f3n no habr\u00eda tenido impacto<span class=\"_ _3\"></span> relevante e<span class=\"_ _3\"></span>n los estados fina<span class=\"_ _3\"></span>ncieros.<span class=\"_ _7\"></span> Normas, <span class=\"_ _8\"></span>int<span class=\"_ _3\"></span>erpretacione<span class=\"_ _3\"></span>s <span class=\"_ _6\"> </span>y <span class=\"_ _8\"></span>mo<span class=\"_ _3\"></span>dificaciones <span class=\"_ _6\"> </span>a <span class=\"_ _8\"></span>la<span class=\"_ _3\"></span>s <span class=\"_ _8\"></span>no<span class=\"_ _3\"></span>rmas <span class=\"_ _8\"></span>e<span class=\"_ _3\"></span>xistentes <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>no <span class=\"_ _8\"></span>pueden <span class=\"_ _6\"> </span>adoptarse anticipadamente o<span class=\"_ _3\"></span> que no han sido adop<span class=\"_ _3\"></span>tadas por<span class=\"_ _3\"></span> la Uni\u00f3n Europea<span class=\"_ _3\"></span> A <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>formulac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>estas <span class=\"_ _b\"></span>cue<span class=\"_ _3\"></span>ntas <span class=\"_ _b\"></span>anuales <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>nsolidadas, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>IASB <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>Comit\u00e9 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Inter<span class=\"_ _3\"></span>pretaciones de NIIF <span class=\"_ _3\"></span>hab\u00eda<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>publicado <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>normas, <span class=\"_ _3\"></span>modif<span class=\"_ _3\"></span>icaciones <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>interpretaci<span class=\"_ _3\"></span>ones q<span class=\"_ _3\"></span>ue s<span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>etallan <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ontinuaci\u00f3n, que est\u00e1n pendientes <span class=\"_ _3\"></span>de adopci\u00f3n por part<span class=\"_ _3\"></span>e de la Uni<span class=\"_ _3\"></span>\u00f3n Europea.<span class=\"_ _3\"></span><span class=\"ff7 fc2\"> </span>NIC <span class=\"_ _c\"> </span>7 <span class=\"_ _c\"> </span>(Modif<span class=\"_ _3\"></span>icaci\u00f3n) <span class=\"_ _d\"> </span>y <span class=\"_ _c\"> </span>NIIF <span class=\"_ _d\"> </span>7 <span class=\"_ _c\"> </span>(Modificac<span class=\"_ _3\"></span>i\u00f3n) <span class=\"_ _c\"> </span>\u201cAcuerdo<span class=\"_ _3\"></span>s <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>financiaci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>proveedores (\u201cconfirming\u201d)\u201d<span class=\"_ _3\"></span><span class=\"ff3 lsb\">: <span class=\"_ _8\"></span></span><span class=\"ff2\">El <span class=\"_ _8\"> </span>IAS<span class=\"_ _3\"></span>B <span class=\"_ _8\"> </span>ha <span class=\"_ _6\"> </span>modificado <span class=\"_ _8\"> </span>la <span class=\"_ _6\"> </span>NIC <span class=\"_ _8\"> </span>7 <span class=\"_ _6\"> </span>y <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>NIIF <span class=\"_ _6\"> </span>7 <span class=\"_ _8\"></span>para <span class=\"_ _6\"> </span>mejorar <span class=\"_ _8\"> </span>los<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>desgl<span class=\"_ _3\"></span>oses <span class=\"_ _8\"> </span>sobr<span class=\"_ _7\"></span>e <span class=\"_ _8\"></span>los </span>acuerdos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>f<span class=\"_ _3\"></span>inanciaci\u00f3n <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>proveedores<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>(\u201cconfirming<span class=\"_ _3\"></span>\u201d) <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>sus<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>efectos <span class=\"_ _8\"></span>sobre <span class=\"_ _e\"></span>los <span class=\"_ _8\"></span>pasivos, <span class=\"_ _e\"></span>los <span class=\"_ _8\"></span>flujos <span class=\"_ _a\"></span>de efectivo <span class=\"_ _11\"> </span>y <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>ex<span class=\"_ _3\"></span>posici\u00f3n <span class=\"_ _11\"> </span>al <span class=\"_ _11\"> </span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>li<span class=\"_ _3\"></span>quidez <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>una <span class=\"_ _11\"> </span>e<span class=\"_ _3\"></span>mpresa. <span class=\"_ _11\"> </span> <span class=\"_ _11\"> </span>L<span class=\"_ _3\"></span>a <span class=\"_ _11\"> </span>enmienda <span class=\"_ _10\"> </span>responde <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>las<span class=\"_ _1e\"> </span>preocupaciones <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>inversores<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>acu<span class=\"_ _3\"></span>erdos <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>f<span class=\"_ _7\"></span>inanciaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>pr<span class=\"_ _3\"></span>oveedores <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>a<span class=\"_ _3\"></span>lgunas empresas no son lo su<span class=\"_ _3\"></span>ficientemente<span class=\"_ _3\"></span> visibles.<span class=\"_ _3\"></span> Esta <span class=\"_ _a\"></span>mod<span class=\"_ _3\"></span>ificaci\u00f3n <span class=\"_ _a\"></span>es <span class=\"_ _8\"></span>efectiva <span class=\"_ _a\"></span>para<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>los <span class=\"_ _8\"></span>ejercicios <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>comiencen <span class=\"_ _a\"></span>a <span class=\"_ _8\"></span>partir <span class=\"_ _a\"></span>del <span class=\"_ _8\"></span>1 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>enero <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>2024. <span class=\"_ _8\"></span>Se permite la <span class=\"_ _3\"></span>aplicaci\u00f3n <span class=\"_ _3\"></span>antici<span class=\"_ _3\"></span>pada de <span class=\"_ _3\"></span>la mo<span class=\"_ _3\"></span>dificaci\u00f3n, s<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>bien <span class=\"_ _7\"></span>est\u00e1 pe<span class=\"_ _3\"></span>ndiente d<span class=\"_ _3\"></span>e aprobaci\u00f3n <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>parte d<span class=\"_ _3\"></span>e la Uni\u00f3n Europea.<span class=\"_ _3\"></span> NIC <span class=\"_ _e\"></span>21 <span class=\"_ _a\"></span>(Modificaci\u00f3n)<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>\u201cF<span class=\"_ _3\"></span>alta <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>inter<span class=\"_ _3\"></span>cambiabilida<span class=\"_ _3\"></span>d\u201d<span class=\"_ _3\"></span><span class=\"ff3 lsb\">: <span class=\"_ _e\"></span></span><span class=\"ff2\">El <span class=\"_ _e\"></span>I<span class=\"_ _3\"></span>ASB <span class=\"_ _a\"></span>ha <span class=\"_ _e\"></span>mo<span class=\"_ _3\"></span>dificado <span class=\"_ _a\"></span>la <span class=\"_ _e\"></span>NIC<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>21<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>para <span class=\"_ _8\"></span>a\u00f1adir </span>requisitos para ayudar a las entidades<span class=\"_ _3\"></span> a determinar si una moneda es interc<span class=\"_ _3\"></span>ambiable por otra mone<span class=\"_ _3\"></span>da<span class=\"_ _3\"></span> <span class=\"lsd\">y </span>el <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ambio <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>contad<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>utilizar <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>es<span class=\"_ _3\"></span>. <span class=\"_ _7\"></span>Cuando <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>puede <span class=\"_ _7\"></span>cambiar <span class=\"_ _7\"></span>por otra <span class=\"_ _b\"></span>moneda, <span class=\"_ _b\"></span>es <span class=\"_ _0\"></span>necesario <span class=\"_ _b\"></span>estimar<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ambio <span class=\"_ _b\"></span>al <span class=\"_ _0\"></span>contado <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>fecha<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>valoraci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>obj<span class=\"_ _3\"></span>etivo de determinar la tasa<span class=\"_ _3\"></span> a la q<span class=\"_ _3\"></span>ue se llevar\u00eda a cab<span class=\"_ _7\"></span>o una transacci\u00f3n de<span class=\"_ _3\"></span> intercambio<span class=\"_ _3\"></span> ordenada en <span class=\"_ _3\"></span>esa fecha entre participantes de<span class=\"_ _3\"></span>l mercado b<span class=\"_ _3\"></span>ajo las condiciones <span class=\"_ _3\"></span>econ\u00f3micas preva<span class=\"_ _3\"></span>lecientes.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "2.3<span class=\"ls0\"> No<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>mo<span class=\"_ _0\"></span>dif<span class=\"_ _b\"></span>icac<span class=\"_ _b\"></span>iones<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>inte<span class=\"_ _b\"></span>rpre<span class=\"_ _0\"></span>tac<span class=\"_ _b\"></span>ione<span class=\"_ _b\"></span>s <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>t<span class=\"_ _b\"></span>oda<span class=\"_ _0\"></span>v\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>han<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span>tra<span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vi<span class=\"_ _0\"></span>go<span class=\"_ _0\"></span>r,<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>per<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>s<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>pued<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n </span>ado<span class=\"_ _0\"></span>pta<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>co<span class=\"_ _b\"></span>n an<span class=\"_ _b\"></span>ticip<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _b\"></span>n [N<span class=\"_ _0\"></span>IC <span class=\"_ _b\"></span>8.29<span class=\"_ _0\"></span>] <span class=\"_ _0\"></span> A <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>fecha <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>formulaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>estas <span class=\"_ _9\"> </span>cuentas <span class=\"_ _9\"> </span>anuales  consoli<span class=\"_ _0\"></span>dadas, <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>IASB <span class=\"_ _9\"> </span>y  el<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>IFRS <span class=\"_ _9\"> </span>Interpretations Committee hab\u00edan <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>ublicado las <span class=\"_ _b\"></span>si<span class=\"_ _3\"></span>guientes <span class=\"_ _0\"></span>normas<span class=\"_ _3\"></span> que <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>Grupo est\u00e1 <span class=\"_ _b\"></span>eva<span class=\"_ _3\"></span>luando actualmente <span class=\"_ _0\"></span>s\u00ed<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>podr\u00edan <span class=\"_ _0\"></span>ser de aplicaci\u00f3n:<span class=\"_ _1e\"> </span>NIIF 16 (Modificaci\u00f3n<span class=\"_ _3\"></span>) \u201cPasivo po<span class=\"_ _3\"></span>r arr<span class=\"_ _3\"></span>endamiento en u<span class=\"_ _3\"></span>na venta con a<span class=\"_ _3\"></span>rrenda<span class=\"_ _3\"></span>miento posterior\u201d<span class=\"_ _7\"></span><span class=\"ff3 lsb\">: </span>La <span class=\"_ _7\"></span>N<span class=\"_ _3\"></span>IIF <span class=\"_ _e\"></span>16 <span class=\"_ _a\"></span>incluye <span class=\"_ _e\"></span>requ<span class=\"_ _3\"></span>isitos <span class=\"_ _e\"></span>sobre <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>\u00f3mo <span class=\"_ _e\"></span>contabil<span class=\"_ _3\"></span>izar <span class=\"_ _e\"></span>una <span class=\"_ _e\"></span>venta <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _e\"></span>arrend<span class=\"_ _3\"></span>amiento <span class=\"_ _e\"></span>poster<span class=\"_ _3\"></span>ior <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>la fecha  en  que <span class=\"_ _9\"> </span>se  lleva  a  cabo <span class=\"_ _9\"> </span>la  transacci\u00f3n.  Sin  embargo,  no  especificaba  c\u00f3mo <span class=\"_ _9\"> </span>registrar  la transacci\u00f3n <span class=\"_ _7\"></span>despu\u00e9s <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>fecha. <span class=\"_ _7\"></span> <span class=\"_ _7\"></span>Esta <span class=\"_ _7\"></span>modificaci\u00f3n <span class=\"_ _7\"></span>explica <span class=\"_ _7\"></span>c\u00f3mo<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>empresa <span class=\"_ _7\"></span>debe <span class=\"_ _7\"></span>contabilizar una venta con arrendam<span class=\"_ _3\"></span>iento posterior d<span class=\"_ _3\"></span>espu\u00e9s de la f<span class=\"_ _3\"></span>echa de la transacci\u00f3n.<span class=\"_ _7\"></span> La <span class=\"_ _a\"></span>fecha<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>efectiva <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>esta <span class=\"_ _8\"></span>modificaci\u00f3n <span class=\"_ _8\"></span>es <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>1 <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>enero <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>2024, <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _a\"></span>b<span class=\"_ _3\"></span>ien <span class=\"_ _a\"></span>se <span class=\"_ _8\"></span>permite <span class=\"_ _a\"></span>su <span class=\"_ _8\"></span>adopc<span class=\"_ _7\"></span>i\u00f3n anticipada.<span class=\"_ _1e\"> </span>NIC <span class=\"_ _e\"></span>1 <span class=\"_ _7\"></span>(<span class=\"_ _3\"></span>Modificaci\u00f3n) <span class=\"_ _e\"></span>\u201cCla<span class=\"_ _3\"></span>sificaci\u00f3n <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>pa<span class=\"_ _3\"></span>sivos <span class=\"_ _e\"></span>como <span class=\"_ _e\"></span>corrient<span class=\"_ _3\"></span>es <span class=\"_ _7\"></span>o <span class=\"_ _e\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>corrientes\u201d <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>NIC <span class=\"_ _e\"></span>1<span class=\"_ _3\"></span> (Modificaci\u00f3n) <span class=\"_ _16\"> </span>\"Pasivos <span class=\"_ _16\"> </span>no <span class=\"_ _16\"> </span>corrientes <span class=\"_ _16\"> </span>con <span class=\"_ _16\"> </span>condiciones\u201d<span class=\"_ _3\"></span><span class=\"ff3\">:<span class=\"ff2\"> <span class=\"ls8\">Las<span class=\"_ _3\"></span></span></span> <span class=\"ff2\">modificaciones, <span class=\"_ _16\"> </span>adoptad<span class=\"_ _3\"></span>as </span></span>simult\u00e1neamente <span class=\"_ _e\"></span>por <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Un<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>Europe<span class=\"_ _3\"></span>a, <span class=\"_ _7\"></span>aclaran <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>pasivos<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>clas<span class=\"_ _3\"></span>ifican <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>mo <span class=\"_ _7\"></span>corrientes<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>no corrientes, dependie<span class=\"_ _3\"></span>ndo de los derechos<span class=\"_ _3\"></span> que existan a<span class=\"_ _3\"></span>l final del ejerc<span class=\"_ _3\"></span>icio sobre el que se<span class=\"_ _3\"></span> informa. La clasificaci\u00f3n no <span class=\"_ _3\"></span>se ve <span class=\"_ _3\"></span>afect<span class=\"_ _3\"></span>ada por <span class=\"_ _3\"></span>las ex<span class=\"_ _3\"></span>pectativas de<span class=\"_ _3\"></span> la e<span class=\"_ _3\"></span>ntidad o <span class=\"_ _3\"></span>los hechos <span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>steriores a <span class=\"_ _3\"></span>la fech<span class=\"_ _3\"></span>a de <span class=\"_ _3\"></span>cierre <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>(por <span class=\"_ _3\"></span>ej<span class=\"_ _3\"></span>emplo, <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>recepci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _3\"></span>renunc<span class=\"_ _3\"></span>ia <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ncumpli<span class=\"_ _3\"></span>miento <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>acuerd<span class=\"_ _3\"></span>o). La modificaci\u00f3n tam<span class=\"_ _3\"></span>bi\u00e9n aclara lo que<span class=\"_ _3\"></span> quiere dec<span class=\"_ _3\"></span>ir la NIC 1 cu<span class=\"_ _3\"></span>ando se refiere a <span class=\"_ _3\"></span>la \"liquidaci\u00f3n\" de <span class=\"_ _3\"></span>un pasivo.<span class=\"fs5\"> </span>Adicionalmente, <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>modificac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _6\"> </span>tiene <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>omo <span class=\"_ _6\"> </span>objetivo <span class=\"_ _6\"> </span>mejora<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>informaci\u00f3n <span class=\"_ _6\"> </span>proporcio<span class=\"_ _3\"></span>nada <span class=\"_ _6\"> </span>cuando <span class=\"_ _6\"> </span>el derecho a <span class=\"_ _0\"></span>diferir el pago <span class=\"_ _0\"></span>de un <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>asivo est\u00e1 sujeto <span class=\"_ _0\"></span>al cumplimiento de <span class=\"_ _0\"></span>condiciones (\u201ccov<span class=\"_ _3\"></span>enants\u201d) dentro <span class=\"_ _0\"></span>de los doce meses posteri<span class=\"_ _3\"></span>ores al ejerc<span class=\"_ _3\"></span>icio sobre el que se<span class=\"_ _3\"></span> informa.<span class=\"_ _3\"></span><span class=\"fs5\"> </span>Esta <span class=\"_ _e\"></span>mod<span class=\"_ _3\"></span>ificaci\u00f3n <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>efectiva <span class=\"_ _a\"></span>para <span class=\"_ _e\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>ejerc<span class=\"_ _7\"></span>icios <span class=\"_ _e\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _a\"></span>comiencen<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>a <span class=\"_ _a\"></span>partir <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>1 <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>enero<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>2024, <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e aplica <span class=\"_ _a\"></span>retros<span class=\"_ _3\"></span>pectivamente <span class=\"_ _8\"> </span>de <span class=\"_ _a\"></span>ac<span class=\"_ _3\"></span>uerdo <span class=\"_ _8\"></span>con <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>NI<span class=\"_ _3\"></span>C <span class=\"_ _8\"></span>8 <span class=\"_ _a\"></span>\u201cPol\u00edticas <span class=\"_ _8\"></span>contables, <span class=\"_ _a\"></span>camb<span class=\"_ _3\"></span>ios <span class=\"_ _8\"> </span>en <span class=\"_ _a\"></span>las <span class=\"_ _8\"></span>estimaciones contables y errores\u201d.<span class=\"_ _3\"></span><span class=\"ff2\"> Se pe<span class=\"_ _3\"></span>rmite la adopci\u00f3n a<span class=\"_ _3\"></span>nticipada de las mismas.<span class=\"_ _7\"></span><span class=\"fs5\"> </span></span>El Grupo no ha <span class=\"_ _3\"></span>adoptado c<span class=\"_ _3\"></span>on anticipaci\u00f3n <span class=\"_ _3\"></span>las anterior<span class=\"_ _3\"></span>es normas. Si bie<span class=\"_ _3\"></span>n, de haberlo hec<span class=\"_ _3\"></span>ho, su adopc<span class=\"_ _3\"></span>i\u00f3n no habr\u00eda tenido impacto<span class=\"_ _3\"></span> relevante e<span class=\"_ _3\"></span>n los estados fina<span class=\"_ _3\"></span>ncieros.<span class=\"_ _7\"></span> Normas, <span class=\"_ _8\"></span>int<span class=\"_ _3\"></span>erpretacione<span class=\"_ _3\"></span>s <span class=\"_ _6\"> </span>y <span class=\"_ _8\"></span>mo<span class=\"_ _3\"></span>dificaciones <span class=\"_ _6\"> </span>a <span class=\"_ _8\"></span>la<span class=\"_ _3\"></span>s <span class=\"_ _8\"></span>no<span class=\"_ _3\"></span>rmas <span class=\"_ _8\"></span>e<span class=\"_ _3\"></span>xistentes <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>no <span class=\"_ _8\"></span>pueden <span class=\"_ _6\"> </span>adoptarse anticipadamente o<span class=\"_ _3\"></span> que no han sido adop<span class=\"_ _3\"></span>tadas por<span class=\"_ _3\"></span> la Uni\u00f3n Europea<span class=\"_ _3\"></span> A <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>formulac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>estas <span class=\"_ _b\"></span>cue<span class=\"_ _3\"></span>ntas <span class=\"_ _b\"></span>anuales <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>nsolidadas, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>IASB <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>Comit\u00e9 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Inter<span class=\"_ _3\"></span>pretaciones de NIIF <span class=\"_ _3\"></span>hab\u00eda<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>publicado <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>normas, <span class=\"_ _3\"></span>modif<span class=\"_ _3\"></span>icaciones <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>interpretaci<span class=\"_ _3\"></span>ones q<span class=\"_ _3\"></span>ue s<span class=\"_ _3\"></span>e d<span class=\"_ _3\"></span>etallan <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ontinuaci\u00f3n, que est\u00e1n pendientes <span class=\"_ _3\"></span>de adopci\u00f3n por part<span class=\"_ _3\"></span>e de la Uni<span class=\"_ _3\"></span>\u00f3n Europea.<span class=\"_ _3\"></span><span class=\"ff7 fc2\"> </span>NIC <span class=\"_ _c\"> </span>7 <span class=\"_ _c\"> </span>(Modif<span class=\"_ _3\"></span>icaci\u00f3n) <span class=\"_ _d\"> </span>y <span class=\"_ _c\"> </span>NIIF <span class=\"_ _d\"> </span>7 <span class=\"_ _c\"> </span>(Modificac<span class=\"_ _3\"></span>i\u00f3n) <span class=\"_ _c\"> </span>\u201cAcuerdo<span class=\"_ _3\"></span>s <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>financiaci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>proveedores (\u201cconfirming\u201d)\u201d<span class=\"_ _3\"></span><span class=\"ff3 lsb\">: <span class=\"_ _8\"></span></span><span class=\"ff2\">El <span class=\"_ _8\"> </span>IAS<span class=\"_ _3\"></span>B <span class=\"_ _8\"> </span>ha <span class=\"_ _6\"> </span>modificado <span class=\"_ _8\"> </span>la <span class=\"_ _6\"> </span>NIC <span class=\"_ _8\"> </span>7 <span class=\"_ _6\"> </span>y <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>NIIF <span class=\"_ _6\"> </span>7 <span class=\"_ _8\"></span>para <span class=\"_ _6\"> </span>mejorar <span class=\"_ _8\"> </span>los<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>desgl<span class=\"_ _3\"></span>oses <span class=\"_ _8\"> </span>sobr<span class=\"_ _7\"></span>e <span class=\"_ _8\"></span>los </span>acuerdos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>f<span class=\"_ _3\"></span>inanciaci\u00f3n <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>proveedores<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>(\u201cconfirming<span class=\"_ _3\"></span>\u201d) <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>sus<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>efectos <span class=\"_ _8\"></span>sobre <span class=\"_ _e\"></span>los <span class=\"_ _8\"></span>pasivos, <span class=\"_ _e\"></span>los <span class=\"_ _8\"></span>flujos <span class=\"_ _a\"></span>de efectivo <span class=\"_ _11\"> </span>y <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>ex<span class=\"_ _3\"></span>posici\u00f3n <span class=\"_ _11\"> </span>al <span class=\"_ _11\"> </span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>li<span class=\"_ _3\"></span>quidez <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>una <span class=\"_ _11\"> </span>e<span class=\"_ _3\"></span>mpresa. <span class=\"_ _11\"> </span> <span class=\"_ _11\"> </span>L<span class=\"_ _3\"></span>a <span class=\"_ _11\"> </span>enmienda <span class=\"_ _10\"> </span>responde <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>las<span class=\"_ _1e\"> </span>preocupaciones <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>inversores<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>acu<span class=\"_ _3\"></span>erdos <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>f<span class=\"_ _7\"></span>inanciaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>pr<span class=\"_ _3\"></span>oveedores <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>a<span class=\"_ _3\"></span>lgunas empresas no son lo su<span class=\"_ _3\"></span>ficientemente<span class=\"_ _3\"></span> visibles.<span class=\"_ _3\"></span> Esta <span class=\"_ _a\"></span>mod<span class=\"_ _3\"></span>ificaci\u00f3n <span class=\"_ _a\"></span>es <span class=\"_ _8\"></span>efectiva <span class=\"_ _a\"></span>para<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>los <span class=\"_ _8\"></span>ejercicios <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>comiencen <span class=\"_ _a\"></span>a <span class=\"_ _8\"></span>partir <span class=\"_ _a\"></span>del <span class=\"_ _8\"></span>1 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>enero <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>2024. <span class=\"_ _8\"></span>Se permite la <span class=\"_ _3\"></span>aplicaci\u00f3n <span class=\"_ _3\"></span>antici<span class=\"_ _3\"></span>pada de <span class=\"_ _3\"></span>la mo<span class=\"_ _3\"></span>dificaci\u00f3n, s<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>bien <span class=\"_ _7\"></span>est\u00e1 pe<span class=\"_ _3\"></span>ndiente d<span class=\"_ _3\"></span>e aprobaci\u00f3n <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>parte d<span class=\"_ _3\"></span>e la Uni\u00f3n Europea.<span class=\"_ _3\"></span> NIC <span class=\"_ _e\"></span>21 <span class=\"_ _a\"></span>(Modificaci\u00f3n)<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>\u201cF<span class=\"_ _3\"></span>alta <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>inter<span class=\"_ _3\"></span>cambiabilida<span class=\"_ _3\"></span>d\u201d<span class=\"_ _3\"></span><span class=\"ff3 lsb\">: <span class=\"_ _e\"></span></span><span class=\"ff2\">El <span class=\"_ _e\"></span>I<span class=\"_ _3\"></span>ASB <span class=\"_ _a\"></span>ha <span class=\"_ _e\"></span>mo<span class=\"_ _3\"></span>dificado <span class=\"_ _a\"></span>la <span class=\"_ _e\"></span>NIC<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>21<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>para <span class=\"_ _8\"></span>a\u00f1adir </span>requisitos para ayudar a las entidades<span class=\"_ _3\"></span> a determinar si una moneda es interc<span class=\"_ _3\"></span>ambiable por otra mone<span class=\"_ _3\"></span>da<span class=\"_ _3\"></span> <span class=\"lsd\">y </span>el <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ambio <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>contad<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>utilizar <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>es<span class=\"_ _3\"></span>. <span class=\"_ _7\"></span>Cuando <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>puede <span class=\"_ _7\"></span>cambiar <span class=\"_ _7\"></span>por otra <span class=\"_ _b\"></span>moneda, <span class=\"_ _b\"></span>es <span class=\"_ _0\"></span>necesario <span class=\"_ _b\"></span>estimar<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ambio <span class=\"_ _b\"></span>al <span class=\"_ _0\"></span>contado <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>fecha<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>valoraci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>obj<span class=\"_ _3\"></span>etivo de determinar la tasa<span class=\"_ _3\"></span> a la q<span class=\"_ _3\"></span>ue se llevar\u00eda a cab<span class=\"_ _7\"></span>o una transacci\u00f3n de<span class=\"_ _3\"></span> intercambio<span class=\"_ _3\"></span> ordenada en <span class=\"_ _3\"></span>esa fecha entre participantes de<span class=\"_ _3\"></span>l mercado b<span class=\"_ _3\"></span>ajo las condiciones <span class=\"_ _3\"></span>econ\u00f3micas preva<span class=\"_ _3\"></span>lecientes.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "Dependientes <span class=\"_ _8\"></span>son <span class=\"_ _a\"></span>todas <span class=\"_ _a\"></span>la<span class=\"_ _3\"></span>s <span class=\"_ _a\"></span>entidades<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>sobre <span class=\"_ _8\"></span>las <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _a\"></span>ti<span class=\"_ _3\"></span>ene <span class=\"_ _a\"></span>contro<span class=\"_ _3\"></span>l. <span class=\"_ _a\"></span>Se<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>considera <span class=\"_ _8\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _8\"></span>Grupo controla <span class=\"_ _3\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>entidad<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cuand<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>est\u00e1 <span class=\"_ _7\"></span>expuesto<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>tiene <span class=\"_ _7\"></span>derecho <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>obte<span class=\"_ _3\"></span>ner <span class=\"_ _3\"></span>unos<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>rendi<span class=\"_ _3\"></span>mientos <span class=\"_ _3\"></span>var<span class=\"_ _3\"></span>iables <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>su implicaci\u00f3n <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _e\"></span>participada, <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>tiene <span class=\"_ _e\"></span>derecho<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>sobre<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>lo<span class=\"_ _3\"></span>s <span class=\"_ _7\"></span>mism<span class=\"_ _3\"></span>os, <span class=\"_ _7\"></span>y <span class=\"_ _e\"></span>tiene <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>capac<span class=\"_ _3\"></span>idad <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>uti<span class=\"_ _3\"></span>lizar <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _7\"></span>poder sobre ella <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>influir<span class=\"_ _3\"></span> so<span class=\"_ _3\"></span>bre ta<span class=\"_ _3\"></span>les re<span class=\"_ _3\"></span>ndimientos. L<span class=\"_ _3\"></span>as d<span class=\"_ _3\"></span>ependientes <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>consolidan <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>partir d<span class=\"_ _3\"></span>e la<span class=\"_ _3\"></span> fecha <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>que se transfiere el contro<span class=\"_ _3\"></span>l al Grupo, y se excl<span class=\"_ _3\"></span>uyen de la c<span class=\"_ _3\"></span>onsolidaci\u00f3n en la <span class=\"_ _3\"></span>fecha en que cesa el<span class=\"_ _3\"></span> mismo.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "Para <span class=\"_ _c\"> </span>cont<span class=\"_ _3\"></span>abilizar <span class=\"_ _c\"> </span>l<span class=\"_ _3\"></span>as <span class=\"_ _c\"> </span>co<span class=\"_ _3\"></span>mbinaciones <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>negoci<span class=\"_ _3\"></span>os <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>aplica<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>el <span class=\"_ _c\"> </span>m\u00e9t<span class=\"_ _3\"></span>odo <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>adquisici\u00f3n. <span class=\"_ _d\"> </span>La contraprestaci\u00f3n <span class=\"_ _7\"></span>transferid<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>dquisici\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _7\"></span>dependiente <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>corresp<span class=\"_ _3\"></span>onde <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _7\"></span>razonable de <span class=\"_ _8\"> </span>l<span class=\"_ _3\"></span>os <span class=\"_ _6\"> </span>activos <span class=\"_ _8\"> </span>transf<span class=\"_ _3\"></span>eridos, <span class=\"_ _6\"> </span>los <span class=\"_ _8\"> </span>p<span class=\"_ _3\"></span>asivos <span class=\"_ _6\"> </span>incurridos <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>los <span class=\"_ _8\"></span>anteri<span class=\"_ _3\"></span>ores <span class=\"_ _6\"> </span>propietarios <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _6\"> </span>adquirida, <span class=\"_ _6\"> </span>y <span class=\"_ _8\"> </span>las<span class=\"_ _3\"></span> participaciones  en  el  patrimon<span class=\"_ _3\"></span>io  emitidas  por  el  Grupo.  La  contraprestaci\u00f3n  tambi\u00e9n  incl<span class=\"_ _3\"></span>uye  el  valor razonable de todo activo <span class=\"_ _3\"></span>o pasivo que <span class=\"_ _3\"></span>proceda de un ac<span class=\"_ _3\"></span>uerdo de contraprestac<span class=\"_ _3\"></span>i\u00f3n contingente<span class=\"_ _3\"></span>. <span class=\"_ _7\"></span> Los activos y <span class=\"_ _0\"></span>los pasivos identificables adquiridos y los <span class=\"_ _0\"></span>pasivos continge<span class=\"_ _3\"></span>ntes asumidos en una combinaci\u00f3n de negocios se valoran <span class=\"_ _3\"></span>inicialmente a su v<span class=\"_ _3\"></span>alor razonable en la f<span class=\"_ _3\"></span>echa de adquisici<span class=\"_ _3\"></span>\u00f3n. <span class=\"_ _3\"></span> Para <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>combinaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>de negocios, <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>puede optar <span class=\"_ _0\"></span>por <span class=\"_ _b\"></span>rec<span class=\"_ _3\"></span>onocer las <span class=\"_ _b\"></span>part<span class=\"_ _3\"></span>icipaciones no <span class=\"_ _b\"></span>do<span class=\"_ _3\"></span>minantes en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>adquirida <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>valor<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>parte <span class=\"_ _e\"></span>pr<span class=\"_ _3\"></span>oporcional <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>participac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>dominante <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>los<span class=\"_ _3\"></span> importes reconocidos <span class=\"_ _3\"></span>de los activos net<span class=\"_ _3\"></span>os identificable<span class=\"_ _3\"></span>s de la adquirid<span class=\"_ _3\"></span>a.<span class=\"_ _3\"></span> Los <span class=\"_ _3\"></span>costes <span class=\"_ _7\"></span>relacionados <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>la ad<span class=\"_ _3\"></span>quisici\u00f3n <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>reconocen <span class=\"_ _3\"></span>como <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>astos <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>el ej<span class=\"_ _3\"></span>ercicio <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>incurre <span class=\"_ _7\"></span>en ellos. Si <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>combinaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>egocios <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>realiza <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>etapas, <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>libros<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>part<span class=\"_ _3\"></span>icipaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>patr<span class=\"_ _3\"></span>imonio neto <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>adquirid<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>que <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>adqu<span class=\"_ _3\"></span>iriente <span class=\"_ _7\"></span>ten\u00eda <span class=\"_ _e\"></span>anteriormente <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>-eval\u00faa <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>f<span class=\"_ _3\"></span>echa <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>adquisici\u00f3n. <span class=\"_ _e\"></span>Toda plusval\u00eda o minusval\u00eda resu<span class=\"_ _3\"></span>ltante d<span class=\"_ _3\"></span>e tal re-eva<span class=\"_ _3\"></span>luaci\u00f3n se reconoce <span class=\"_ _3\"></span>en la cuenta de<span class=\"_ _3\"></span> p\u00e9rdidas y gananc<span class=\"_ _3\"></span>ias.<span class=\"_ _3\"></span> La <span class=\"_ _3\"></span>contrapr<span class=\"_ _3\"></span>estaci\u00f3n <span class=\"_ _7\"></span>contingente <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>clasifica <span class=\"_ _7\"></span>como <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>atrimonio <span class=\"_ _7\"></span>neto <span class=\"_ _e\"></span>o <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omo <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>financiero. <span class=\"_ _7\"></span>Los <span class=\"_ _3\"></span>import<span class=\"_ _3\"></span>es clasificados <span class=\"_ _e\"></span>como <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>asivos <span class=\"_ _e\"></span>financieros <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>on <span class=\"_ _e\"></span>reevalua<span class=\"_ _3\"></span>dos <span class=\"_ _e\"></span>posteriorment<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>valor <span class=\"_ _e\"></span>ra<span class=\"_ _7\"></span>zonable <span class=\"_ _e\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>cambios <span class=\"_ _e\"></span>en<span class=\"_ _3\"></span> dicho valor reconoci<span class=\"_ _3\"></span>dos en la cuenta <span class=\"_ _3\"></span>de p\u00e9rdidas y ga<span class=\"_ _3\"></span>nancias.<span class=\"_ _3\"></span> El <span class=\"_ _6\"> </span>exceso <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>contrapre<span class=\"_ _3\"></span>staci\u00f3n <span class=\"_ _6\"> </span>transferida, <span class=\"_ _9\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>importe <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>cualqu<span class=\"_ _3\"></span>ier <span class=\"_ _6\"> </span>participac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _6\"> </span>no <span class=\"_ _6\"> </span>dominante <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>la<span class=\"_ _3\"></span> adquirida <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>adqu<span class=\"_ _3\"></span>isici\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>cualqu<span class=\"_ _7\"></span>ier <span class=\"_ _3\"></span>participaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>previa <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>patrimonio neto en la adq<span class=\"_ _3\"></span>uirida sobre <span class=\"_ _3\"></span>el valor r<span class=\"_ _3\"></span>azonable de <span class=\"_ _3\"></span>los activos netos <span class=\"_ _3\"></span>identificables<span class=\"_ _3\"></span> adquiridos se r<span class=\"_ _3\"></span>egistra como<span class=\"_ _3\"></span> fondo de comercio. Si el tot<span class=\"_ _3\"></span>al de la contraprestac<span class=\"_ _3\"></span>i\u00f3n transferida, la part<span class=\"_ _3\"></span>icipaci\u00f3n no domin<span class=\"_ _3\"></span>ante reconoc<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>da y la  participaci\u00f3n  previamente  mantenida<span class=\"_ _3\"></span>  es  menor  que  el <span class=\"_ _9\"> </span>valor  razonable  de  los  activos  netos  de  la dependiente <span class=\"_ _6\"> </span>adquirida <span class=\"_ _6\"> </span>e<span class=\"_ _3\"></span>n <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>caso <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>adqu<span class=\"_ _3\"></span>isici\u00f3n <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>condic<span class=\"_ _3\"></span>iones <span class=\"_ _6\"> </span>muy <span class=\"_ _6\"> </span>ventajos<span class=\"_ _3\"></span>as, <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>diferencia <span class=\"_ _6\"> </span>se reconoce directament<span class=\"_ _3\"></span>e en la cuenta de res<span class=\"_ _3\"></span>ultados.<span class=\"_ _3\"></span> En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>cas<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _b\"></span>filia<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>cons<span class=\"_ _3\"></span>olidada <span class=\"_ _b\"></span>por el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>m\u00e9t<span class=\"_ _3\"></span>odo <span class=\"_ _b\"></span>de i<span class=\"_ _0\"></span>ntegraci\u00f3n <span class=\"_ _0\"></span>global, <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>eliminan <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>operac<span class=\"_ _3\"></span>iones <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>saldos con otras sociedades de<span class=\"_ _3\"></span>l Gr<span class=\"_ _3\"></span>upo y los ingresos<span class=\"_ _3\"></span> y gastos en transacc<span class=\"_ _3\"></span>iones entre entidades <span class=\"_ _3\"></span>del Grupo. <span class=\"_ _7\"></span> Tambi\u00e9n <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>eliminan <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>\u00e9rdidas <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>ganancias <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>surjan <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>intra<span class=\"_ _3\"></span>grupo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>reco<span class=\"_ _3\"></span>nozcan como <span class=\"_ _3\"></span>activos<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>mod<span class=\"_ _3\"></span>ificado <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>casos <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>ha <span class=\"_ _3\"></span>sido necesario para aseg<span class=\"_ _3\"></span>urar la uniformi<span class=\"_ _3\"></span>dad con las pol\u00edtica<span class=\"_ _3\"></span>s adoptadas por e<span class=\"_ _3\"></span>l Grupo.<span class=\"_ _7\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "Para <span class=\"_ _c\"> </span>cont<span class=\"_ _3\"></span>abilizar <span class=\"_ _c\"> </span>l<span class=\"_ _3\"></span>as <span class=\"_ _c\"> </span>co<span class=\"_ _3\"></span>mbinaciones <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>negoci<span class=\"_ _3\"></span>os <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>aplica<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>el <span class=\"_ _c\"> </span>m\u00e9t<span class=\"_ _3\"></span>odo <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>adquisici\u00f3n. <span class=\"_ _d\"> </span>La contraprestaci\u00f3n <span class=\"_ _7\"></span>transferid<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>dquisici\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _7\"></span>dependiente <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>corresp<span class=\"_ _3\"></span>onde <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _7\"></span>razonable de <span class=\"_ _8\"> </span>l<span class=\"_ _3\"></span>os <span class=\"_ _6\"> </span>activos <span class=\"_ _8\"> </span>transf<span class=\"_ _3\"></span>eridos, <span class=\"_ _6\"> </span>los <span class=\"_ _8\"> </span>p<span class=\"_ _3\"></span>asivos <span class=\"_ _6\"> </span>incurridos <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>los <span class=\"_ _8\"></span>anteri<span class=\"_ _3\"></span>ores <span class=\"_ _6\"> </span>propietarios <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _6\"> </span>adquirida, <span class=\"_ _6\"> </span>y <span class=\"_ _8\"> </span>las<span class=\"_ _3\"></span> participaciones  en  el  patrimon<span class=\"_ _3\"></span>io  emitidas  por  el  Grupo.  La  contraprestaci\u00f3n  tambi\u00e9n  incl<span class=\"_ _3\"></span>uye  el  valor razonable de todo activo <span class=\"_ _3\"></span>o pasivo que <span class=\"_ _3\"></span>proceda de un ac<span class=\"_ _3\"></span>uerdo de contraprestac<span class=\"_ _3\"></span>i\u00f3n contingente<span class=\"_ _3\"></span>. <span class=\"_ _7\"></span> Los activos y <span class=\"_ _0\"></span>los pasivos identificables adquiridos y los <span class=\"_ _0\"></span>pasivos continge<span class=\"_ _3\"></span>ntes asumidos en una combinaci\u00f3n de negocios se valoran <span class=\"_ _3\"></span>inicialmente a su v<span class=\"_ _3\"></span>alor razonable en la f<span class=\"_ _3\"></span>echa de adquisici<span class=\"_ _3\"></span>\u00f3n. <span class=\"_ _3\"></span> Para <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>combinaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>de negocios, <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>puede optar <span class=\"_ _0\"></span>por <span class=\"_ _b\"></span>rec<span class=\"_ _3\"></span>onocer las <span class=\"_ _b\"></span>part<span class=\"_ _3\"></span>icipaciones no <span class=\"_ _b\"></span>do<span class=\"_ _3\"></span>minantes en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>adquirida <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>valor<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>parte <span class=\"_ _e\"></span>pr<span class=\"_ _3\"></span>oporcional <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>participac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>dominante <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>los<span class=\"_ _3\"></span> importes reconocidos <span class=\"_ _3\"></span>de los activos net<span class=\"_ _3\"></span>os identificable<span class=\"_ _3\"></span>s de la adquirid<span class=\"_ _3\"></span>a.<span class=\"_ _3\"></span> Los <span class=\"_ _3\"></span>costes <span class=\"_ _7\"></span>relacionados <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>la ad<span class=\"_ _3\"></span>quisici\u00f3n <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>reconocen <span class=\"_ _3\"></span>como <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>astos <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>el ej<span class=\"_ _3\"></span>ercicio <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>incurre <span class=\"_ _7\"></span>en ellos. Si <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>combinaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>egocios <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>realiza <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>etapas, <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>libros<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>part<span class=\"_ _3\"></span>icipaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>patr<span class=\"_ _3\"></span>imonio neto <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>adquirid<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>que <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>adqu<span class=\"_ _3\"></span>iriente <span class=\"_ _7\"></span>ten\u00eda <span class=\"_ _e\"></span>anteriormente <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>-eval\u00faa <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>f<span class=\"_ _3\"></span>echa <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>adquisici\u00f3n. <span class=\"_ _e\"></span>Toda plusval\u00eda o minusval\u00eda resu<span class=\"_ _3\"></span>ltante d<span class=\"_ _3\"></span>e tal re-eva<span class=\"_ _3\"></span>luaci\u00f3n se reconoce <span class=\"_ _3\"></span>en la cuenta de<span class=\"_ _3\"></span> p\u00e9rdidas y gananc<span class=\"_ _3\"></span>ias.<span class=\"_ _3\"></span> La <span class=\"_ _3\"></span>contrapr<span class=\"_ _3\"></span>estaci\u00f3n <span class=\"_ _7\"></span>contingente <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>clasifica <span class=\"_ _7\"></span>como <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>atrimonio <span class=\"_ _7\"></span>neto <span class=\"_ _e\"></span>o <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omo <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>financiero. <span class=\"_ _7\"></span>Los <span class=\"_ _3\"></span>import<span class=\"_ _3\"></span>es clasificados <span class=\"_ _e\"></span>como <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>asivos <span class=\"_ _e\"></span>financieros <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>on <span class=\"_ _e\"></span>reevalua<span class=\"_ _3\"></span>dos <span class=\"_ _e\"></span>posteriorment<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>valor <span class=\"_ _e\"></span>ra<span class=\"_ _7\"></span>zonable <span class=\"_ _e\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>cambios <span class=\"_ _e\"></span>en<span class=\"_ _3\"></span> dicho valor reconoci<span class=\"_ _3\"></span>dos en la cuenta <span class=\"_ _3\"></span>de p\u00e9rdidas y ga<span class=\"_ _3\"></span>nancias.<span class=\"_ _3\"></span> El <span class=\"_ _6\"> </span>exceso <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>contrapre<span class=\"_ _3\"></span>staci\u00f3n <span class=\"_ _6\"> </span>transferida, <span class=\"_ _9\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>importe <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>cualqu<span class=\"_ _3\"></span>ier <span class=\"_ _6\"> </span>participac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _6\"> </span>no <span class=\"_ _6\"> </span>dominante <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>la<span class=\"_ _3\"></span> adquirida <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>adqu<span class=\"_ _3\"></span>isici\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>cualqu<span class=\"_ _7\"></span>ier <span class=\"_ _3\"></span>participaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>previa <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>patrimonio neto en la adq<span class=\"_ _3\"></span>uirida sobre <span class=\"_ _3\"></span>el valor r<span class=\"_ _3\"></span>azonable de <span class=\"_ _3\"></span>los activos netos <span class=\"_ _3\"></span>identificables<span class=\"_ _3\"></span> adquiridos se r<span class=\"_ _3\"></span>egistra como<span class=\"_ _3\"></span> fondo de comercio. Si el tot<span class=\"_ _3\"></span>al de la contraprestac<span class=\"_ _3\"></span>i\u00f3n transferida, la part<span class=\"_ _3\"></span>icipaci\u00f3n no domin<span class=\"_ _3\"></span>ante reconoc<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>da y la  participaci\u00f3n  previamente  mantenida<span class=\"_ _3\"></span>  es  menor  que  el <span class=\"_ _9\"> </span>valor  razonable  de  los  activos  netos  de  la dependiente <span class=\"_ _6\"> </span>adquirida <span class=\"_ _6\"> </span>e<span class=\"_ _3\"></span>n <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>caso <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>adqu<span class=\"_ _3\"></span>isici\u00f3n <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>condic<span class=\"_ _3\"></span>iones <span class=\"_ _6\"> </span>muy <span class=\"_ _6\"> </span>ventajos<span class=\"_ _3\"></span>as, <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>diferencia <span class=\"_ _6\"> </span>se reconoce directament<span class=\"_ _3\"></span>e en la cuenta de res<span class=\"_ _3\"></span>ultados.<span class=\"_ _3\"></span> En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>cas<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _b\"></span>filia<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>cons<span class=\"_ _3\"></span>olidada <span class=\"_ _b\"></span>por el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>m\u00e9t<span class=\"_ _3\"></span>odo <span class=\"_ _b\"></span>de i<span class=\"_ _0\"></span>ntegraci\u00f3n <span class=\"_ _0\"></span>global, <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>eliminan <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>operac<span class=\"_ _3\"></span>iones <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>saldos con otras sociedades de<span class=\"_ _3\"></span>l Gr<span class=\"_ _3\"></span>upo y los ingresos<span class=\"_ _3\"></span> y gastos en transacc<span class=\"_ _3\"></span>iones entre entidades <span class=\"_ _3\"></span>del Grupo. <span class=\"_ _7\"></span> Tambi\u00e9n <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>eliminan <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>\u00e9rdidas <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>ganancias <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>surjan <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>intra<span class=\"_ _3\"></span>grupo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>reco<span class=\"_ _3\"></span>nozcan como <span class=\"_ _3\"></span>activos<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>mod<span class=\"_ _3\"></span>ificado <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>casos <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>ha <span class=\"_ _3\"></span>sido necesario para aseg<span class=\"_ _3\"></span>urar la uniformi<span class=\"_ _3\"></span>dad con las pol\u00edtica<span class=\"_ _3\"></span>s adoptadas por e<span class=\"_ _3\"></span>l Grupo.<span class=\"_ _7\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "Para <span class=\"_ _c\"> </span>cont<span class=\"_ _3\"></span>abilizar <span class=\"_ _c\"> </span>l<span class=\"_ _3\"></span>as <span class=\"_ _c\"> </span>co<span class=\"_ _3\"></span>mbinaciones <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>negoci<span class=\"_ _3\"></span>os <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _d\"> </span>aplica<span class=\"_ _3\"></span> <span class=\"_ _d\"> </span>el <span class=\"_ _c\"> </span>m\u00e9t<span class=\"_ _3\"></span>odo <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>adquisici\u00f3n. <span class=\"_ _d\"> </span>La contraprestaci\u00f3n <span class=\"_ _7\"></span>transferid<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>dquisici\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _7\"></span>dependiente <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>corresp<span class=\"_ _3\"></span>onde <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _7\"></span>razonable de <span class=\"_ _8\"> </span>l<span class=\"_ _3\"></span>os <span class=\"_ _6\"> </span>activos <span class=\"_ _8\"> </span>transf<span class=\"_ _3\"></span>eridos, <span class=\"_ _6\"> </span>los <span class=\"_ _8\"> </span>p<span class=\"_ _3\"></span>asivos <span class=\"_ _6\"> </span>incurridos <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>los <span class=\"_ _8\"></span>anteri<span class=\"_ _3\"></span>ores <span class=\"_ _6\"> </span>propietarios <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _6\"> </span>adquirida, <span class=\"_ _6\"> </span>y <span class=\"_ _8\"> </span>las<span class=\"_ _3\"></span> participaciones  en  el  patrimon<span class=\"_ _3\"></span>io  emitidas  por  el  Grupo.  La  contraprestaci\u00f3n  tambi\u00e9n  incl<span class=\"_ _3\"></span>uye  el  valor razonable de todo activo <span class=\"_ _3\"></span>o pasivo que <span class=\"_ _3\"></span>proceda de un ac<span class=\"_ _3\"></span>uerdo de contraprestac<span class=\"_ _3\"></span>i\u00f3n contingente<span class=\"_ _3\"></span>. <span class=\"_ _7\"></span> Los activos y <span class=\"_ _0\"></span>los pasivos identificables adquiridos y los <span class=\"_ _0\"></span>pasivos continge<span class=\"_ _3\"></span>ntes asumidos en una combinaci\u00f3n de negocios se valoran <span class=\"_ _3\"></span>inicialmente a su v<span class=\"_ _3\"></span>alor razonable en la f<span class=\"_ _3\"></span>echa de adquisici<span class=\"_ _3\"></span>\u00f3n. <span class=\"_ _3\"></span> Para <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>combinaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>de negocios, <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>puede optar <span class=\"_ _0\"></span>por <span class=\"_ _b\"></span>rec<span class=\"_ _3\"></span>onocer las <span class=\"_ _b\"></span>part<span class=\"_ _3\"></span>icipaciones no <span class=\"_ _b\"></span>do<span class=\"_ _3\"></span>minantes en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>adquirida <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>valor<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>parte <span class=\"_ _e\"></span>pr<span class=\"_ _3\"></span>oporcional <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>participac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>dominante <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>los<span class=\"_ _3\"></span> importes reconocidos <span class=\"_ _3\"></span>de los activos net<span class=\"_ _3\"></span>os identificable<span class=\"_ _3\"></span>s de la adquirid<span class=\"_ _3\"></span>a.<span class=\"_ _3\"></span> Los <span class=\"_ _3\"></span>costes <span class=\"_ _7\"></span>relacionados <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>la ad<span class=\"_ _3\"></span>quisici\u00f3n <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>reconocen <span class=\"_ _3\"></span>como <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>astos <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>el ej<span class=\"_ _3\"></span>ercicio <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>incurre <span class=\"_ _7\"></span>en ellos. Si <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>combinaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>egocios <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>realiza <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>etapas, <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>libros<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>part<span class=\"_ _3\"></span>icipaci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>patr<span class=\"_ _3\"></span>imonio neto <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>adquirid<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>que <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>adqu<span class=\"_ _3\"></span>iriente <span class=\"_ _7\"></span>ten\u00eda <span class=\"_ _e\"></span>anteriormente <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>-eval\u00faa <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>f<span class=\"_ _3\"></span>echa <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>adquisici\u00f3n. <span class=\"_ _e\"></span>Toda plusval\u00eda o minusval\u00eda resu<span class=\"_ _3\"></span>ltante d<span class=\"_ _3\"></span>e tal re-eva<span class=\"_ _3\"></span>luaci\u00f3n se reconoce <span class=\"_ _3\"></span>en la cuenta de<span class=\"_ _3\"></span> p\u00e9rdidas y gananc<span class=\"_ _3\"></span>ias.<span class=\"_ _3\"></span> La <span class=\"_ _3\"></span>contrapr<span class=\"_ _3\"></span>estaci\u00f3n <span class=\"_ _7\"></span>contingente <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>clasifica <span class=\"_ _7\"></span>como <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>atrimonio <span class=\"_ _7\"></span>neto <span class=\"_ _e\"></span>o <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omo <span class=\"_ _7\"></span>pasivo <span class=\"_ _7\"></span>financiero. <span class=\"_ _7\"></span>Los <span class=\"_ _3\"></span>import<span class=\"_ _3\"></span>es clasificados <span class=\"_ _e\"></span>como <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>asivos <span class=\"_ _e\"></span>financieros <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>on <span class=\"_ _e\"></span>reevalua<span class=\"_ _3\"></span>dos <span class=\"_ _e\"></span>posteriorment<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>valor <span class=\"_ _e\"></span>ra<span class=\"_ _7\"></span>zonable <span class=\"_ _e\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>cambios <span class=\"_ _e\"></span>en<span class=\"_ _3\"></span> dicho valor reconoci<span class=\"_ _3\"></span>dos en la cuenta <span class=\"_ _3\"></span>de p\u00e9rdidas y ga<span class=\"_ _3\"></span>nancias.<span class=\"_ _3\"></span> El <span class=\"_ _6\"> </span>exceso <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>contrapre<span class=\"_ _3\"></span>staci\u00f3n <span class=\"_ _6\"> </span>transferida, <span class=\"_ _9\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>importe <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>cualqu<span class=\"_ _3\"></span>ier <span class=\"_ _6\"> </span>participac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _6\"> </span>no <span class=\"_ _6\"> </span>dominante <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>la<span class=\"_ _3\"></span> adquirida <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>fecha <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>adqu<span class=\"_ _3\"></span>isici\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>cualqu<span class=\"_ _7\"></span>ier <span class=\"_ _3\"></span>participaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>previa <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>patrimonio neto en la adq<span class=\"_ _3\"></span>uirida sobre <span class=\"_ _3\"></span>el valor r<span class=\"_ _3\"></span>azonable de <span class=\"_ _3\"></span>los activos netos <span class=\"_ _3\"></span>identificables<span class=\"_ _3\"></span> adquiridos se r<span class=\"_ _3\"></span>egistra como<span class=\"_ _3\"></span> fondo de comercio. Si el tot<span class=\"_ _3\"></span>al de la contraprestac<span class=\"_ _3\"></span>i\u00f3n transferida, la part<span class=\"_ _3\"></span>icipaci\u00f3n no domin<span class=\"_ _3\"></span>ante reconoc<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>da y la  participaci\u00f3n  previamente  mantenida<span class=\"_ _3\"></span>  es  menor  que  el <span class=\"_ _9\"> </span>valor  razonable  de  los  activos  netos  de  la dependiente <span class=\"_ _6\"> </span>adquirida <span class=\"_ _6\"> </span>e<span class=\"_ _3\"></span>n <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>caso <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>adqu<span class=\"_ _3\"></span>isici\u00f3n <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>condic<span class=\"_ _3\"></span>iones <span class=\"_ _6\"> </span>muy <span class=\"_ _6\"> </span>ventajos<span class=\"_ _3\"></span>as, <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>diferencia <span class=\"_ _6\"> </span>se reconoce directament<span class=\"_ _3\"></span>e en la cuenta de res<span class=\"_ _3\"></span>ultados.<span class=\"_ _3\"></span> En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>cas<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _b\"></span>filia<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>cons<span class=\"_ _3\"></span>olidada <span class=\"_ _b\"></span>por el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>m\u00e9t<span class=\"_ _3\"></span>odo <span class=\"_ _b\"></span>de i<span class=\"_ _0\"></span>ntegraci\u00f3n <span class=\"_ _0\"></span>global, <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>eliminan <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>operac<span class=\"_ _3\"></span>iones <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>saldos con otras sociedades de<span class=\"_ _3\"></span>l Gr<span class=\"_ _3\"></span>upo y los ingresos<span class=\"_ _3\"></span> y gastos en transacc<span class=\"_ _3\"></span>iones entre entidades <span class=\"_ _3\"></span>del Grupo. <span class=\"_ _7\"></span> Tambi\u00e9n <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>eliminan <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>\u00e9rdidas <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>ganancias <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>surjan <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>transacciones <span class=\"_ _7\"></span>intra<span class=\"_ _3\"></span>grupo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>reco<span class=\"_ _3\"></span>nozcan como <span class=\"_ _3\"></span>activos<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>Las <span class=\"_ _7\"></span>pol\u00edticas <span class=\"_ _7\"></span>contables <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>dependientes <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>mod<span class=\"_ _3\"></span>ificado <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>casos <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>ha <span class=\"_ _3\"></span>sido necesario para aseg<span class=\"_ _3\"></span>urar la uniformi<span class=\"_ _3\"></span>dad con las pol\u00edtica<span class=\"_ _3\"></span>s adoptadas por e<span class=\"_ _3\"></span>l Grupo.<span class=\"_ _7\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "2.4.1<span class=\"ls0\"> Tr<span class=\"_ _b\"></span>ansa<span class=\"_ _0\"></span>cc<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rti<span class=\"_ _0\"></span>ci<span class=\"_ _b\"></span>paci<span class=\"_ _0\"></span>one<span class=\"_ _b\"></span>s no<span class=\"_ _0\"></span> do<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ina<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es </span>El <span class=\"_ _a\"></span>Grupo <span class=\"_ _8\"></span>contabiliza <span class=\"_ _8\"></span>las <span class=\"_ _a\"></span>transaccion<span class=\"_ _3\"></span>es <span class=\"_ _8\"></span>con <span class=\"_ _a\"></span>participaciones<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>no <span class=\"_ _8\"></span>dominantes <span class=\"_ _8\"></span>como <span class=\"_ _a\"></span>transac<span class=\"_ _3\"></span>ciones <span class=\"_ _8\"></span>con <span class=\"_ _a\"></span>los propietarios <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>patri<span class=\"_ _3\"></span>monio <span class=\"_ _b\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>Grupo. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>pras <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>articipaciones <span class=\"_ _0\"></span>no <span class=\"_ _b\"></span>dominantes, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>di<span class=\"_ _3\"></span>ferencia <span class=\"_ _b\"></span>entre<span class=\"_ _3\"></span> la contraprest<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _3\"></span>abonada <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>la corresp<span class=\"_ _3\"></span>ondiente <span class=\"_ _3\"></span>proporc<span class=\"_ _3\"></span>i\u00f3n del <span class=\"_ _3\"></span>valor c<span class=\"_ _3\"></span>ontable <span class=\"_ _3\"></span>de l<span class=\"_ _3\"></span>os act<span class=\"_ _3\"></span>ivos netos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> dependiente <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>registra <span class=\"_ _d\"> </span>en <span class=\"_ _c\"> </span>e<span class=\"_ _3\"></span>l <span class=\"_ _d\"> </span>patrimonio <span class=\"_ _d\"> </span>neto. <span class=\"_ _d\"> </span>Las <span class=\"_ _d\"> </span>ganancias <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>p\u00e9rdida<span class=\"_ _3\"></span>s <span class=\"_ _d\"> </span>por <span class=\"_ _c\"> </span>enajen<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _d\"> </span>de participaciones no dom<span class=\"_ _3\"></span>inantes se rec<span class=\"_ _3\"></span>onocen igualment<span class=\"_ _3\"></span>e en el patrimonio<span class=\"_ _3\"></span> neto.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "2.5<span class=\"ls0\"> In<span class=\"_ _0\"></span>for<span class=\"_ _b\"></span>maci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> Fi<span class=\"_ _b\"></span>nanc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span> po<span class=\"_ _b\"></span>r S<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> </span>Los<span class=\"ls0\"> <span class=\"_ _b\"></span>segmentos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>exp<span class=\"_ _3\"></span>lotaci\u00f3n <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>prese<span class=\"_ _3\"></span>ntan <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>oherente <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>informac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _b\"></span>interna <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>pres<span class=\"_ _3\"></span>enta </span>a la m\u00e1xima instancia de toma de decisiones. La m\u00e1xima instancia de toma de decisiones es responsable de <span class=\"_ _3\"></span><span class=\"ls0\">as<span class=\"_ _3\"></span>ignar <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ecursos <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>segmentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>explotaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>evaluar <span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>rendimiento <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>tales <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>egmentos. <span class=\"_ _7\"></span>Se <span class=\"_ _3\"></span>h<span class=\"_ _3\"></span>a </span>identificado al Co<span class=\"_ _3\"></span>nsejo de Adm<span class=\"_ _3\"></span>inistraci\u00f3n <span class=\"_ _3\"></span>como m\u00e1x<span class=\"_ _3\"></span>ima instancia d<span class=\"_ _3\"></span>e toma de decisiones.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "2.6<span class=\"ls0\"> Tr<span class=\"_ _b\"></span>ansa<span class=\"_ _0\"></span>cc<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>eda<span class=\"_ _b\"></span> ex<span class=\"_ _0\"></span>tra<span class=\"_ _b\"></span>njer<span class=\"_ _0\"></span>a </span>2.6.1<span class=\"ls0\"> Mo<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nal<span class=\"_ _b\"></span> y pr<span class=\"_ _b\"></span>ese<span class=\"_ _0\"></span>nta<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> </span>Las <span class=\"_ _8\"></span>partidas <span class=\"_ _8\"></span>incluidas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _8\"> </span>estados <span class=\"_ _8\"> </span>financi<span class=\"_ _3\"></span>eros <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>cada <span class=\"_ _8\"></span>una <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>enti<span class=\"_ _3\"></span>dades <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>valoran utilizando la moneda del en<span class=\"_ _3\"></span>torno econ\u00f3mico pr<span class=\"_ _3\"></span>incipal en que la ent<span class=\"_ _3\"></span>idad opera (la 'moneda f<span class=\"_ _3\"></span>uncional'). <span class=\"_ _7\"></span><span class=\"ls8\">La<span class=\"ls13\">s </span></span>cuentas <span class=\"_ _7\"></span>anuales <span class=\"_ _7\"></span>consolida<span class=\"_ _3\"></span>das <span class=\"_ _7\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>pres<span class=\"_ _3\"></span>entan <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>euros<span class=\"_ _3\"></span>, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>funcion<span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>pres<span class=\"_ _3\"></span>entaci\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e Pharma Mar.<span class=\"_ _3\"></span> En <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>aso <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>Pharma <span class=\"_ _e\"></span>Mar<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>USA, <span class=\"_ _e\"></span>depend<span class=\"_ _3\"></span>iente <span class=\"_ _e\"></span>estadouni<span class=\"_ _3\"></span>dense, <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _e\"></span>moneda <span class=\"_ _e\"></span>funci<span class=\"_ _3\"></span>onal <span class=\"_ _e\"></span>es <span class=\"_ _e\"></span>el <span class=\"_ _7\"></span>eur<span class=\"_ _3\"></span>o, <span class=\"_ _e\"></span>habida cuenta, fundamental<span class=\"_ _3\"></span>mente, de sus fu<span class=\"_ _3\"></span>entes de financiac<span class=\"_ _3\"></span>i\u00f3n y de su actividad.<span class=\"_ _7\"></span> Con res<span class=\"_ _3\"></span>pecto a <span class=\"_ _7\"></span>PharmaMar<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>AG, <span class=\"_ _3\"></span>dependiente <span class=\"_ _3\"></span>suiza, <span class=\"_ _3\"></span>G<span class=\"_ _3\"></span>enomica, <span class=\"_ _3\"></span>AB <span class=\"_ _3\"></span>(en <span class=\"_ _3\"></span>liquidaci<span class=\"_ _3\"></span>\u00f3n)<span class=\"_ _3\"></span>, depend<span class=\"_ _3\"></span>iente <span class=\"_ _3\"></span>sueca <span class=\"_ _3\"></span><span class=\"ls5\">y </span>Gen\u00f3mica (Wuhan) <span class=\"_ _0\"></span>Trading Co.Ltd (en <span class=\"_ _0\"></span>liquidaci\u00f3n), dependiente china, sus <span class=\"_ _b\"></span>mo<span class=\"_ _3\"></span>nedas funcionales en <span class=\"_ _0\"></span>2023 y <span class=\"_ _a\"></span><span class=\"ls8\">2022<span class=\"ls0\"> <span class=\"_ _a\"></span>han <span class=\"_ _8\"></span>sido <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>franco <span class=\"_ _8\"></span>suizo, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>coro<span class=\"_ _3\"></span>na <span class=\"_ _a\"></span>sueca <span class=\"_ _8\"></span>y <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>yuan, <span class=\"_ _8\"></span>respectivamente, <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>ado <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>sus<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>ventas<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>e </span></span>realizan <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>local. <span class=\"_ _3\"></span>El <span class=\"_ _7\"></span>impacto <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onversi\u00f3n <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>euros <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>esultado <span class=\"_ _7\"></span>significativo, <span class=\"_ _7\"></span>dado <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ajo volumen que sus operac<span class=\"_ _3\"></span>iones represent<span class=\"_ _3\"></span>an con respecto al<span class=\"_ _3\"></span> Grupo.<span class=\"_ _1e\"> </span>2.6.2<span class=\"ls0\"> Tr<span class=\"_ _b\"></span>ansa<span class=\"_ _0\"></span>cc<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>ldo<span class=\"_ _0\"></span>s </span>Las operaciones en moneda extranjera se <span class=\"_ _0\"></span>convierten a la moneda funcional utilizando los tipos de cambio vigentes <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>fechas <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>operaciones. <span class=\"_ _7\"></span>Las <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>ganancias <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>moned<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>extranj<span class=\"_ _3\"></span>era <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>esultan de <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>liquidaci\u00f3n <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tales<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>operaciones <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>conversi\u00f3n <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>tipos <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cambi<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ierre <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> pasivos  monetarios  deno<span class=\"_ _3\"></span>minados  en  moneda  ex<span class=\"_ _3\"></span>tranjera  se  reconocen  en <span class=\"_ _5\"> </span>la  cuenta  de  p\u00e9rdidas  y ganancias. <span class=\"_ _6\"> </span>Se <span class=\"_ _6\"> </span>difieren <span class=\"_ _6\"> </span>en<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>patrimonio <span class=\"_ _6\"> </span>neto <span class=\"_ _6\"> </span>si <span class=\"_ _6\"> </span>est\u00e1n <span class=\"_ _6\"> </span>relaci<span class=\"_ _3\"></span>onadas <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>coberturas <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>fl<span class=\"_ _7\"></span>ujos <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>efectivo cualificadas y son atr<span class=\"_ _3\"></span>ibuibles a inversiones n<span class=\"_ _3\"></span>etas en un<span class=\"_ _3\"></span>a entidad extranj<span class=\"_ _3\"></span>era.<span class=\"_ _3\"></span> Las p\u00e9rd<span class=\"_ _3\"></span>idas y<span class=\"_ _3\"></span> ga<span class=\"_ _3\"></span>nancias <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>moned<span class=\"_ _3\"></span>a ex<span class=\"_ _3\"></span>tranjera <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>presentan <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>cuenta <span class=\"_ _7\"></span>de p\u00e9<span class=\"_ _3\"></span>rdidas <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>ganancias <span class=\"_ _3\"></span>bajo el ep\u00edgrafe \"Resultad<span class=\"_ _3\"></span>o financiero neto\".<span class=\"_ _3\"></span> Las <span class=\"_ _8\"></span>partidas <span class=\"_ _8\"></span>no <span class=\"_ _a\"></span>mo<span class=\"_ _3\"></span>netarias <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _a\"></span>mid<span class=\"_ _3\"></span>an <span class=\"_ _8\"></span>al <span class=\"_ _a\"></span>va<span class=\"_ _3\"></span>lor <span class=\"_ _8\"></span>razonable <span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>moneda <span class=\"_ _8\"></span>extranjera <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>convierten utilizando <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>tipos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cambio <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>fecha <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>determin\u00f3 <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable. <span class=\"_ _b\"></span>Las <span class=\"_ _b\"></span>diferencias <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cambio de <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>azonable <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>registran <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>ganancia <span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>p\u00e9rdida <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonab<span class=\"_ _3\"></span>le. Por <span class=\"_ _e\"></span>ejemp<span class=\"_ _3\"></span>lo, <span class=\"_ _e\"></span>las <span class=\"_ _a\"></span>diferenc<span class=\"_ _3\"></span>ias <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>convers<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>activos<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>pasivos <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>monetar<span class=\"_ _3\"></span>ios, <span class=\"_ _e\"></span>tales <span class=\"_ _a\"></span>como<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>acciones<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>al valor <span class=\"_ _a\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _8\"></span>cambios <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>resultados, <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>econocen <span class=\"_ _8\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _8\"></span>resultado <span class=\"_ _a\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>jercicio <span class=\"_ _8\"></span>como <span class=\"_ _a\"></span>parte <span class=\"_ _8\"></span>del aumento <span class=\"_ _b\"></span>o disminuci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>diferenc<span class=\"_ _3\"></span>ias <span class=\"_ _b\"></span>de conversi\u00f3n <span class=\"_ _b\"></span>de activos <span class=\"_ _b\"></span>no<span class=\"_ _7\"></span>-monetarios, <span class=\"_ _b\"></span>ta<span class=\"_ _3\"></span>les como las<span class=\"_ _3\"></span> accio<span class=\"_ _3\"></span>nes clas<span class=\"_ _3\"></span>ificadas <span class=\"_ _3\"></span>como <span class=\"_ _7\"></span>activos <span class=\"_ _3\"></span>financier<span class=\"_ _3\"></span>os a <span class=\"_ _3\"></span>valor <span class=\"_ _3\"></span>razonab<span class=\"_ _3\"></span>le con<span class=\"_ _3\"></span> cambios <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>otro <span class=\"_ _3\"></span>resultado global, se reconocen <span class=\"_ _3\"></span>en otro resultado gl<span class=\"_ _3\"></span>obal.<span class=\"_ _3\"></span> 2.6.3<span class=\"ls0\"> E<span class=\"_ _0\"></span>mpr<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> </span>Los <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"> </span>y <span class=\"_ _6\"> </span>la <span class=\"_ _8\"></span>posici\u00f3n <span class=\"_ _8\"> </span>f<span class=\"_ _3\"></span>inanciera <span class=\"_ _8\"> </span>de <span class=\"_ _6\"> </span>las <span class=\"_ _8\"></span>entidades <span class=\"_ _8\"> </span>ex<span class=\"_ _3\"></span>tranjeras <span class=\"_ _8\"></span>(ning<span class=\"_ _3\"></span>una <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"> </span>cua<span class=\"_ _3\"></span>les <span class=\"_ _8\"> </span>tiene<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>una moneda <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>una <span class=\"_ _6\"> </span>econom\u00eda <span class=\"_ _9\"> </span>con <span class=\"_ _6\"> </span>hiperinflaci\u00f3n) <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>on <span class=\"_ _6\"> </span>u<span class=\"_ _3\"></span>na <span class=\"_ _6\"> </span>moneda <span class=\"_ _9\"> </span>funcional <span class=\"_ _6\"> </span>diferente <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>mon<span class=\"_ _3\"></span>eda <span class=\"_ _6\"> </span>de<span class=\"_ _3\"></span> presentaci\u00f3n se conviert<span class=\"_ _3\"></span>en a la moned<span class=\"_ _3\"></span>a d<span class=\"_ _3\"></span>e presentaci\u00f3n com<span class=\"_ _3\"></span>o sigue:<span class=\"_ _1e\"> </span>Los <span class=\"_ _e\"></span>activos <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>pas<span class=\"_ _3\"></span>ivos <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>balance <span class=\"_ _a\"></span>presentado <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>convierten <span class=\"_ _e\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>tipo<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>ambio <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>cierre <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la fecha del balance;<span class=\"_ _1e\"> </span>los <span class=\"_ _3\"></span>ingresos <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>gastos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ada <span class=\"_ _3\"></span>cuenta <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>ganancias <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>estado <span class=\"_ _3\"></span>del <span class=\"_ _7\"></span>Otro <span class=\"_ _7\"></span>resulta<span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>global <span class=\"_ _3\"></span>se convierten <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _3\"></span>tipos <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>camb<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>medios <span class=\"_ _7\"></span>(a <span class=\"_ _3\"></span>men<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>ea <span class=\"_ _3\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>aproxim<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _3\"></span>razona<span class=\"_ _3\"></span>ble <span class=\"_ _3\"></span>del efecto <span class=\"_ _b\"></span>acum<span class=\"_ _3\"></span>ulativo <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>tipos <span class=\"_ _b\"></span>exist<span class=\"_ _3\"></span>entes <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>las<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>fecha<span class=\"_ _3\"></span>s <span class=\"_ _b\"></span>de las <span class=\"_ _b\"></span>operaciones, <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>cu<span class=\"_ _3\"></span>yo <span class=\"_ _b\"></span>cas<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>ingresos y gastos se convierten <span class=\"_ _3\"></span>en la fecha de ca<span class=\"_ _3\"></span>da operaci\u00f3n)<span class=\"_ _3\"></span>, y<span class=\"_ _1e\"> </span>todas las diferenc<span class=\"_ _3\"></span>ias de cambio <span class=\"_ _3\"></span>resultantes s<span class=\"_ _3\"></span>e reconoc<span class=\"_ _3\"></span>en en el Otro<span class=\"_ _3\"></span> resultado global.<span class=\"_ _3\"></span> En <span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>proceso <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>conso<span class=\"_ _3\"></span>lidaci\u00f3n, <span class=\"_ _3\"></span>las<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>diferenc<span class=\"_ _3\"></span>ias <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>cambio <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>urgen <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onv<span class=\"_ _3\"></span>ersi\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>una <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>nversi\u00f3n neta en entidades <span class=\"_ _3\"></span>extranjer<span class=\"_ _3\"></span>as, y de pr\u00e9sta<span class=\"_ _3\"></span>mos y otros ins<span class=\"_ _3\"></span>trumentos designad<span class=\"_ _3\"></span>os c<span class=\"_ _7\"></span>omo coberturas <span class=\"_ _3\"></span>de tales inversiones, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reco<span class=\"_ _3\"></span>nocen <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>el <span class=\"_ _8\"></span>O<span class=\"_ _3\"></span>tro <span class=\"_ _8\"> </span>result<span class=\"_ _3\"></span>ado <span class=\"_ _8\"></span>global. <span class=\"_ _8\"></span>Cua<span class=\"_ _3\"></span>ndo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>vende <span class=\"_ _8\"> </span>u<span class=\"_ _3\"></span>na <span class=\"_ _8\"></span>entidad <span class=\"_ _8\"></span>extranjera<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>se<span class=\"_ _3\"></span> amortizan  deud<span class=\"_ _3\"></span>as  que <span class=\"_ _5\"> </span>forman  parte <span class=\"_ _5\"> </span>de  la <span class=\"_ _5\"> </span>inversi\u00f3n  neta, <span class=\"_ _5\"> </span>las  diferenc<span class=\"_ _3\"></span>ias  de  c<span class=\"_ _3\"></span>ambio  asociad<span class=\"_ _3\"></span>as  se<span class=\"_ _3\"></span> reclasifican <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>y<span class=\"_ _7\"></span> <span class=\"_ _3\"></span>ganancias <span class=\"_ _3\"></span>como<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>plusval\u00eda <span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>minusval\u00eda <span class=\"_ _3\"></span>resul<span class=\"_ _3\"></span>tante <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> venta. El <span class=\"_ _b\"></span>fondo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>comercio <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>ajustes <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>surgen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>adquisici\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>entidad <span class=\"_ _b\"></span>extranjera se tratan como activos y<span class=\"_ _3\"></span> pasivos de la enti<span class=\"_ _3\"></span>dad extranjera y<span class=\"_ _3\"></span> se conviert<span class=\"_ _3\"></span>en a<span class=\"_ _3\"></span>l tipo de cambio d<span class=\"_ _3\"></span>e cierre.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "2.6.1<span class=\"ls0\"> Mo<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nal<span class=\"_ _b\"></span> y pr<span class=\"_ _b\"></span>ese<span class=\"_ _0\"></span>nta<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> </span>Las <span class=\"_ _8\"></span>partidas <span class=\"_ _8\"></span>incluidas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _8\"> </span>estados <span class=\"_ _8\"> </span>financi<span class=\"_ _3\"></span>eros <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>cada <span class=\"_ _8\"></span>una <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>enti<span class=\"_ _3\"></span>dades <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>valoran utilizando la moneda del en<span class=\"_ _3\"></span>torno econ\u00f3mico pr<span class=\"_ _3\"></span>incipal en que la ent<span class=\"_ _3\"></span>idad opera (la 'moneda f<span class=\"_ _3\"></span>uncional'). <span class=\"_ _7\"></span><span class=\"ls8\">La<span class=\"ls13\">s </span></span>cuentas <span class=\"_ _7\"></span>anuales <span class=\"_ _7\"></span>consolida<span class=\"_ _3\"></span>das <span class=\"_ _7\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>pres<span class=\"_ _3\"></span>entan <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>euros<span class=\"_ _3\"></span>, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>es <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>funcion<span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>pres<span class=\"_ _3\"></span>entaci\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e Pharma Mar.<span class=\"_ _3\"></span> En <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>aso <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>Pharma <span class=\"_ _e\"></span>Mar<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>USA, <span class=\"_ _e\"></span>depend<span class=\"_ _3\"></span>iente <span class=\"_ _e\"></span>estadouni<span class=\"_ _3\"></span>dense, <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _e\"></span>moneda <span class=\"_ _e\"></span>funci<span class=\"_ _3\"></span>onal <span class=\"_ _e\"></span>es <span class=\"_ _e\"></span>el <span class=\"_ _7\"></span>eur<span class=\"_ _3\"></span>o, <span class=\"_ _e\"></span>habida cuenta, fundamental<span class=\"_ _3\"></span>mente, de sus fu<span class=\"_ _3\"></span>entes de financiac<span class=\"_ _3\"></span>i\u00f3n y de su actividad.<span class=\"_ _7\"></span> Con res<span class=\"_ _3\"></span>pecto a <span class=\"_ _7\"></span>PharmaMar<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>AG, <span class=\"_ _3\"></span>dependiente <span class=\"_ _3\"></span>suiza, <span class=\"_ _3\"></span>G<span class=\"_ _3\"></span>enomica, <span class=\"_ _3\"></span>AB <span class=\"_ _3\"></span>(en <span class=\"_ _3\"></span>liquidaci<span class=\"_ _3\"></span>\u00f3n)<span class=\"_ _3\"></span>, depend<span class=\"_ _3\"></span>iente <span class=\"_ _3\"></span>sueca <span class=\"_ _3\"></span><span class=\"ls5\">y </span>Gen\u00f3mica (Wuhan) <span class=\"_ _0\"></span>Trading Co.Ltd (en <span class=\"_ _0\"></span>liquidaci\u00f3n), dependiente china, sus <span class=\"_ _b\"></span>mo<span class=\"_ _3\"></span>nedas funcionales en <span class=\"_ _0\"></span>2023 y <span class=\"_ _a\"></span><span class=\"ls8\">2022<span class=\"ls0\"> <span class=\"_ _a\"></span>han <span class=\"_ _8\"></span>sido <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>franco <span class=\"_ _8\"></span>suizo, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>coro<span class=\"_ _3\"></span>na <span class=\"_ _a\"></span>sueca <span class=\"_ _8\"></span>y <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>yuan, <span class=\"_ _8\"></span>respectivamente, <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>ado <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>sus<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>ventas<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>e </span></span>realizan <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>moneda <span class=\"_ _7\"></span>local. <span class=\"_ _3\"></span>El <span class=\"_ _7\"></span>impacto <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onversi\u00f3n <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>euros <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>esultado <span class=\"_ _7\"></span>significativo, <span class=\"_ _7\"></span>dado <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ajo volumen que sus operac<span class=\"_ _3\"></span>iones represent<span class=\"_ _3\"></span>an con respecto al<span class=\"_ _3\"></span> Grupo.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "2.7<span class=\"ls0\"> In<span class=\"_ _0\"></span>mov<span class=\"_ _b\"></span>ili<span class=\"_ _0\"></span>zad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>mat<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>l </span>Los <span class=\"_ _b\"></span>terr<span class=\"_ _3\"></span>enos <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>construccion<span class=\"_ _3\"></span>es <span class=\"_ _0\"></span>comprenden prin<span class=\"_ _0\"></span>cipalm<span class=\"_ _3\"></span>ente <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>edificios <span class=\"_ _0\"></span>e i<span class=\"_ _0\"></span>nstalaciones de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>ociedad matriz en <span class=\"_ _6\"> </span>C<span class=\"_ _3\"></span>olmenar <span class=\"_ _9\"> </span>Viejo, <span class=\"_ _9\"> </span>Madrid <span class=\"_ _6\"> </span>(<span class=\"_ _3\"></span>Pharma <span class=\"_ _9\"> </span>Mar) <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>Getafe,<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>Madrid <span class=\"_ _6\"> </span>(Sylent<span class=\"_ _3\"></span>is). <span class=\"_ _9\"> </span>Los <span class=\"_ _9\"> </span>elementos <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>inmovilizado<span class=\"_ _3\"></span> material <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>reco<span class=\"_ _3\"></span>nocen <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _a\"></span>su <span class=\"_ _e\"></span>cos<span class=\"_ _3\"></span>te <span class=\"_ _e\"></span>men<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>las<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>corres<span class=\"_ _3\"></span>pondientes <span class=\"_ _a\"></span>amortizacio<span class=\"_ _3\"></span>nes <span class=\"_ _e\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>p\u00e9rdid<span class=\"_ _3\"></span>as <span class=\"_ _e\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>deterior<span class=\"_ _3\"></span>o acumuladas, except<span class=\"_ _3\"></span>o en el cas<span class=\"_ _3\"></span>o de los terrenos, que s<span class=\"_ _3\"></span>e presentan net<span class=\"_ _3\"></span>os de las p\u00e9rdidas<span class=\"_ _3\"></span> por det<span class=\"_ _7\"></span>erioro. El coste hist\u00f3rico incluy<span class=\"_ _3\"></span>e los gastos<span class=\"_ _3\"></span> directamente atri<span class=\"_ _3\"></span>buibles a la adq<span class=\"_ _3\"></span>uisici\u00f3n de los<span class=\"_ _3\"></span> elementos.<span class=\"_ _7\"></span> Los costes posteriores se incluyen e<span class=\"_ _3\"></span>n el valor contable del activo o se reconocen<span class=\"_ _3\"></span> como un activo separado, s\u00f3lo <span class=\"_ _3\"></span>cuando <span class=\"_ _7\"></span>es <span class=\"_ _3\"></span>proba<span class=\"_ _3\"></span>ble <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>los <span class=\"_ _3\"></span>benef<span class=\"_ _3\"></span>icios<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ec<span class=\"_ _3\"></span>on\u00f3micos <span class=\"_ _7\"></span>futuros <span class=\"_ _3\"></span>asocia<span class=\"_ _3\"></span>dos <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>elementos <span class=\"_ _3\"></span>vayan<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>luir al <span class=\"_ _3\"></span>Grupo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>coste <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>elemento <span class=\"_ _7\"></span>pueda <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>eterminarse <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>forma <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>iable. <span class=\"_ _e\"></span>Todos <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>gastos <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>reparac<span class=\"_ _3\"></span>iones <span class=\"_ _7\"></span>y mantenimiento se carga<span class=\"_ _3\"></span>n en la cuenta d<span class=\"_ _3\"></span>e resultados d<span class=\"_ _3\"></span>urante el ejerc<span class=\"_ _3\"></span>icio en que se incurre<span class=\"_ _7\"></span> en ellos.<span class=\"_ _1e\"> </span>Los <span class=\"_ _a\"></span>terrenos <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>amortizan. <span class=\"_ _a\"></span>La <span class=\"_ _8\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>otr<span class=\"_ _3\"></span>os <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>calcu<span class=\"_ _3\"></span>la <span class=\"_ _a\"></span>usando <span class=\"_ _a\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>m<span class=\"_ _3\"></span>\u00e9todo <span class=\"_ _a\"></span>linea<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>para asignar la diferenc<span class=\"_ _3\"></span>ia entre el coste y <span class=\"_ _3\"></span>el valor residual <span class=\"_ _3\"></span>durante la vida \u00fatil esti<span class=\"_ _3\"></span>mada:<span class=\"_ _7\"></span> Activo A\u00f1os vida \u00fatil Construcciones  17<span class=\"ls0\">-</span>50<span class=\"ls0\"> </span>Maquinaria e instalaciones .<span class=\"fc0\">5-<span class=\"ls2\">10</span></span> \u00datiles y herramientas .<span class=\"fc0\">3-<span class=\"ls2\">10</span></span> Mobiliario y enseres .<span class=\"fc0\">3-<span class=\"ls2\">10</span></span> Veh\u00edculos .<span class=\"fc0\">4-7</span> Equipos para procesos de informaci\u00f3n .<span class=\"fc0\">4-7</span> Otro inmovilizado .<span class=\"fc0\">7-<span class=\"ls2\">15</span></span> El <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>esidual <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>vida <span class=\"_ _b\"></span>\u00fati<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>activos <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>revisan, <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>aj<span class=\"_ _3\"></span>ustan <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>necesario, <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ada <span class=\"_ _b\"></span>balance.<span class=\"_ _1e\"> </span>Cuando el valor contable de un<span class=\"_ _0\"></span> activo es superior <span class=\"_ _0\"></span>a su importe recuperable estimado, su <span class=\"_ _0\"></span>valor se reduce de forma <span class=\"_ _6\"> </span>inmediata <span class=\"_ _6\"> </span>hasta <span class=\"_ _6\"> </span>su <span class=\"_ _6\"> </span>importe <span class=\"_ _8\"> </span>recup<span class=\"_ _3\"></span>erable. <span class=\"_ _6\"> </span>Las <span class=\"_ _6\"> </span>p\u00e9rdidas <span class=\"_ _6\"> </span>y <span class=\"_ _8\"> </span>ga<span class=\"_ _3\"></span>nanci<span class=\"_ _3\"></span>as <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>la <span class=\"_ _8\"> </span>v<span class=\"_ _3\"></span>enta <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>i<span class=\"_ _3\"></span>nmovilizado material se calculan compa<span class=\"_ _3\"></span>rando los ingresos obt<span class=\"_ _3\"></span>enidos con el valor conta<span class=\"_ _3\"></span>ble y se incluyen en la cuenta <span class=\"_ _3\"></span>de resultados.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "Todos <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>gastos <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>reparac<span class=\"_ _3\"></span>iones <span class=\"_ _7\"></span>y mantenimiento se carga<span class=\"_ _3\"></span>n en la cuenta d<span class=\"_ _3\"></span>e resultados d<span class=\"_ _3\"></span>urante el ejerc<span class=\"_ _3\"></span>icio en que se incurre<span class=\"_ _7\"></span> en ellos.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "Los <span class=\"_ _a\"></span>terrenos <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>amortizan. <span class=\"_ _a\"></span>La <span class=\"_ _8\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>otr<span class=\"_ _3\"></span>os <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>calcu<span class=\"_ _3\"></span>la <span class=\"_ _a\"></span>usando <span class=\"_ _a\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>m<span class=\"_ _3\"></span>\u00e9todo <span class=\"_ _a\"></span>linea<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>para asignar la diferenc<span class=\"_ _3\"></span>ia entre el coste y <span class=\"_ _3\"></span>el valor residual <span class=\"_ _3\"></span>durante la vida \u00fatil esti<span class=\"_ _3\"></span>mada:<span class=\"_ _7\"></span> Activo A\u00f1os vida \u00fatil Construcciones  17<span class=\"ls0\">-</span>50<span class=\"ls0\"> </span>Maquinaria e instalaciones .<span class=\"fc0\">5-<span class=\"ls2\">10</span></span> \u00datiles y herramientas .<span class=\"fc0\">3-<span class=\"ls2\">10</span></span> Mobiliario y enseres .<span class=\"fc0\">3-<span class=\"ls2\">10</span></span> Veh\u00edculos .<span class=\"fc0\">4-7</span> Equipos para procesos de informaci\u00f3n .<span class=\"fc0\">4-7</span> Otro inmovilizado .<span class=\"fc0\">7-<span class=\"ls2\">15</span></span> El <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>esidual <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>vida <span class=\"_ _b\"></span>\u00fati<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>activos <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>revisan, <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>aj<span class=\"_ _3\"></span>ustan <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>necesario, <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ada <span class=\"_ _b\"></span>balance.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "Los <span class=\"_ _a\"></span>terrenos <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>amortizan. <span class=\"_ _a\"></span>La <span class=\"_ _8\"></span>amortizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>otr<span class=\"_ _3\"></span>os <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>calcu<span class=\"_ _3\"></span>la <span class=\"_ _a\"></span>usando <span class=\"_ _a\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>m<span class=\"_ _3\"></span>\u00e9todo <span class=\"_ _a\"></span>linea<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>para asignar la diferenc<span class=\"_ _3\"></span>ia entre el coste y <span class=\"_ _3\"></span>el valor residual <span class=\"_ _3\"></span>durante la vida \u00fatil esti<span class=\"_ _3\"></span>mada:<span class=\"_ _7\"></span> Activo A\u00f1os vida \u00fatil Construcciones  17<span class=\"ls0\">-</span>50<span class=\"ls0\"> </span>Maquinaria e instalaciones .<span class=\"fc0\">5-<span class=\"ls2\">10</span></span> \u00datiles y herramientas .<span class=\"fc0\">3-<span class=\"ls2\">10</span></span> Mobiliario y enseres .<span class=\"fc0\">3-<span class=\"ls2\">10</span></span> Veh\u00edculos .<span class=\"fc0\">4-7</span> Equipos para procesos de informaci\u00f3n .<span class=\"fc0\">4-7</span> Otro inmovilizado .<span class=\"fc0\">7-<span class=\"ls2\">15</span></span> El <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>esidual <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>vida <span class=\"_ _b\"></span>\u00fati<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>activos <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>revisan, <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>aj<span class=\"_ _3\"></span>ustan <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>necesario, <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ada <span class=\"_ _b\"></span>balance.<span class=\"_ _1e\"> </span>Al<span class=\"_ _0\"></span> ha<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r el<span class=\"_ _b\"></span>egi<span class=\"_ _0\"></span>do e<span class=\"_ _b\"></span>l Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> ela<span class=\"_ _0\"></span>bo<span class=\"_ _0\"></span>rar<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> cue<span class=\"_ _b\"></span>nta d<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s po<span class=\"_ _0\"></span>r fu<span class=\"_ _b\"></span>nci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>, el<span class=\"_ _b\"></span> gast<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>e l<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n a l<span class=\"_ _b\"></span>a amo<span class=\"_ _0\"></span>rti<span class=\"_ _b\"></span>zaci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _b\"></span> del<span class=\"_ _0\"></span> in<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>vil<span class=\"_ _b\"></span>izad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>are<span class=\"_ _b\"></span>ce d<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>bu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>la s<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>:  Reparto Amortizaci\u00f3n Inmovilizado Material                                    (Miles de Euros) 31/12/2023 31/12/2022 Coste de bienes vendidos 34<span class=\"ls0\"> </span>151<span class=\"ls0\"> </span>Gastos de comercializaci\u00f3n 47<span class=\"ls0\"> </span>291<span class=\"ls0\"> </span>Gastos de administraci\u00f3n 1.308 1.287 Gastos de investigaci\u00f3n y desarrollo 1.292 1.077 Amortizaci\u00f3n 2.681 2.806 A <span class=\"_ _3\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>2022 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>sociedad <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>posee <span class=\"_ _7\"></span>ning\u00fan <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>nmovilizado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>r\u00e9gimen <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>arr<span class=\"_ _3\"></span>endamiento<span class=\"_ _3\"></span> financiero.<span class=\"_ _3\"></span> A 31 de diciembre d<span class=\"_ _3\"></span>e 2023 y<span class=\"_ _3\"></span> 2022 ninguno de <span class=\"_ _3\"></span>los inmovilizados m<span class=\"_ _3\"></span>ateriales del Grupo <span class=\"_ _3\"></span>est\u00e1 sujeto a cargas.<span class=\"_ _1e\"> </span>Al<span class=\"_ _0\"></span> hab<span class=\"_ _b\"></span>er ele<span class=\"_ _0\"></span>gi<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> el Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o el<span class=\"_ _b\"></span>abo<span class=\"_ _0\"></span>rar<span class=\"_ _0\"></span> la c<span class=\"_ _0\"></span>uen<span class=\"_ _b\"></span>ta de r<span class=\"_ _0\"></span>esu<span class=\"_ _b\"></span>ltad<span class=\"_ _b\"></span>os po<span class=\"_ _0\"></span>r fu<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>\u00f3n, e<span class=\"_ _0\"></span>l g<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> de l<span class=\"_ _b\"></span>a dota<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> a la a<span class=\"_ _0\"></span>morti<span class=\"_ _b\"></span>zaci\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>vil<span class=\"_ _b\"></span>izad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>teri<span class=\"_ _b\"></span>al ap<span class=\"_ _b\"></span>arece<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ist<span class=\"_ _b\"></span>rib<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e l<span class=\"_ _b\"></span>a si<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>ien<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>orm<span class=\"_ _0\"></span>a: Reparto Amortizaci\u00f3n Activo Intangible (Miles de Euros) 31/12/2023 31/12/2022 Gastos de administraci\u00f3n 23<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>Gastos de investigaci\u00f3n y desarrollo 1.009 989<span class=\"_ _1e\"> </span>Amortizaci\u00f3n 1.032 1.006 9.<span class=\"ls0\"> <span class=\"_ _5\"> </span>ACTIV<span class=\"_ _b\"></span>OS P<span class=\"_ _0\"></span>OR <span class=\"_ _0\"></span>DE<span class=\"_ _0\"></span>REC<span class=\"_ _b\"></span>HO D<span class=\"_ _0\"></span>E <span class=\"_ _0\"></span>US<span class=\"_ _0\"></span>O </span>El detalle y los movi<span class=\"_ _3\"></span>miento<span class=\"_ _3\"></span>s de este ep\u00edgrafe <span class=\"_ _3\"></span>en 2023 y 2022<span class=\"_ _3\"></span> son l<span class=\"_ _3\"></span>os siguientes:<span class=\"_ _3\"></span> Derechos de uso por tipo de activo (Miles de Euros) 31/12/2022 Adiciones Bajas Efecto tipo de cambio 31/12/2023 Oficinas Locales Almacenes 2.722 1.039 (804) (4) 2.953 Veh\u00edculos 2.941 1.397 (1.282) - 3.056 Equipos de laboratorios 153<span class=\"ls0\"> </span>429<span class=\"ls0\"> </span>(153) - 429<span class=\"ls0\"> </span>Arrendamientos Inform\u00e1ticos 12<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>(12) - 10<span class=\"ls0\"> </span>Total coste  5.828 2.875 (2.251) (4) 6.448 Oficinas Locales Almacenes (732) (991) 452<span class=\"ls0\"> </span>4 (1.267) Veh\u00edculos (1.509) (874) 1.097 - (1.286) Equipos de laboratorios (23) (176) 39<span class=\"ls0\"> </span>- (160) Arrendamientos Inform\u00e1ticos (12) (2) 12<span class=\"ls0\"> </span>- (2) Total amortizaci\u00f3n acumulada  (2.276) (2.043) 1.600 4 (2.715) Total coste neto  3.552 832<span class=\"ls0\"> </span>(651) - 3.733 Derechos de uso por tipo de activo (Miles de Euros) 31/12/2021 Adiciones Bajas Efecto tipo de cambio 31/12/2022 Oficinas Locales Almacenes 4.974 1.825 (4.084) 7 2.722 Veh\u00edculos 3.852 1.030 (1.941) - 2.941 Equipos de laboratorios 427<span class=\"ls0\"> </span>478<span class=\"ls0\"> </span>(752) - 153<span class=\"ls0\"> </span>Arrendamientos Inform\u00e1ticos 12<span class=\"ls0\"> </span>- - - 12<span class=\"ls0\"> </span>Total coste  9.265 3.333 (6.777) 7 5.828 Oficinas Locales Almacenes (3.053) (1.078) 3.400 (1) (732) Veh\u00edculos (2.145) (892) 1.528 - (1.509) Equipos de laboratorios (414) (115) 506<span class=\"ls0\"> </span>- (23) Arrendamientos Inform\u00e1ticos (9) (3) - - (12) Total amortizaci\u00f3n acumulada  (5.621) (2.088) 5.434 (1) (2.276) Total coste neto  3.644 1.245 (1.343) 6 3.552 Los <span class=\"_ _b\"></span>pa<span class=\"_ _3\"></span>gos asociados <span class=\"_ _b\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>rrendamientos a <span class=\"_ _b\"></span>corto plazo <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>maquinaria <span class=\"_ _0\"></span>y veh\u00edculos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>arrendamiento<span class=\"_ _3\"></span>s de <span class=\"_ _18\"></span>activos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>poco <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocen <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>lineal <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>gasto <span class=\"_ _18\"></span>e<span class=\"_ _3\"></span>n resultados. <span class=\"_ _18\"></span>Los <span class=\"_ _b\"></span>arrendamie<span class=\"_ _3\"></span>ntos a corto plazo <span class=\"_ _0\"></span>son arrendamientos con un plazo de arrendamiento de 12 <span class=\"_ _0\"></span>meses o menos. Los activos de <span class=\"_ _0\"></span>valor reducido <span class=\"_ _7\"></span>incluyen <span class=\"_ _e\"></span>equipo <span class=\"_ _e\"></span>inform\u00e1tico <span class=\"_ _e\"></span>y <span class=\"_ _7\"></span>elementos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>peque\u00f1os <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>mobiliario <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>oficina. <span class=\"_ _e\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>h<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>estimad<span class=\"_ _3\"></span>o que el importe <span class=\"_ _3\"></span><span class=\"ls8\">de es</span>tos c<span class=\"_ _3\"></span>ompromisos a partir de 2<span class=\"_ _3\"></span>023<span class=\"_ _3\"></span> ascender\u00e1 a 1<span class=\"_ _3\"></span>.696 miles d<span class=\"_ _3\"></span>e euros.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "2.8<span class=\"ls0\"> In<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nm<span class=\"_ _0\"></span>obi<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>s </span>El <span class=\"_ _e\"></span>Grupo <span class=\"_ _a\"></span>cl<span class=\"_ _3\"></span>asifica <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>\u201cinversiones <span class=\"_ _a\"></span>inmo<span class=\"_ _3\"></span>biliarias\u201d <span class=\"_ _a\"></span>terrenos <span class=\"_ _a\"></span>man<span class=\"_ _3\"></span>tenidos <span class=\"_ _a\"></span>pa<span class=\"_ _3\"></span><span class=\"ff2\">ra <span class=\"_ _a\"></span>o<span class=\"_ _3\"></span>btener <span class=\"_ _a\"></span>rentas <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>alquiler, </span>revalorizarse o ambos y<span class=\"_ _3\"></span> que no es<span class=\"_ _3\"></span>t\u00e1n ocupados por el<span class=\"_ _3\"></span> Grupo. El Grupo apl<span class=\"_ _3\"></span>ica el modelo de cost<span class=\"_ _3\"></span>e.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "2.9<span class=\"ls0\"> Ac<span class=\"_ _b\"></span>tivos<span class=\"_ _b\"></span> int<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ble<span class=\"_ _b\"></span>s </span>2.9.1<span class=\"ls0\"> <span class=\"ff5\">Ga<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span>s<span class=\"ff3\"> <span class=\"_ _0\"></span><span class=\"ff5\">de <span class=\"_ _b\"></span>Inve<span class=\"_ _b\"></span>stiga<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>llo<span class=\"_ _0\"></span><span class=\"ff3\"> </span></span></span></span></span>Los <span class=\"_ _b\"></span>gast<span class=\"_ _3\"></span>os de <span class=\"_ _b\"></span>investigaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>como<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>cuando se <span class=\"_ _b\"></span>incurre en <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span>los. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>costes incurridos en <span class=\"_ _3\"></span>proyectos <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>desarr<span class=\"_ _3\"></span>ollo <span class=\"_ _3\"></span>(r<span class=\"_ _3\"></span>elacionados <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>dise\u00f1o <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>ensayos<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>prod<span class=\"_ _3\"></span>uctos <span class=\"_ _7\"></span>nuevos <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>ejorados) se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>activo intangible <span class=\"_ _0\"></span>cuando es <span class=\"_ _b\"></span>pro<span class=\"_ _3\"></span>bable que <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>proyec<span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>vaya a <span class=\"_ _b\"></span>ser un <span class=\"_ _b\"></span>\u00e9xito considerando su viabilidad t\u00e9cnica y c<span class=\"_ _3\"></span>omercial; en concret<span class=\"_ _3\"></span>o, se capitalizan cuando se c<span class=\"_ _3\"></span>umplen los<span class=\"_ _3\"></span> siguientes requisitos: <span class=\"_ _e\"></span> (i) <span class=\"_ _16\"> </span>T\u00e9cnicam<span class=\"_ _3\"></span>ente, es posible <span class=\"_ _0\"></span>completar la producci\u00f3n del acti<span class=\"_ _0\"></span>vo intangible de forma <span class=\"_ _b\"></span>q<span class=\"_ _3\"></span>ue pueda estar<span class=\"_ _3\"></span> disponible para su ut<span class=\"_ _3\"></span>ilizaci\u00f3n o su venta; <span class=\"_ _3\"></span> (ii) <span class=\"_ _c\"> </span>La di<span class=\"_ _0\"></span>recci\u00f3n tiene int<span class=\"_ _3\"></span>enci\u00f3n de completar el activo <span class=\"_ _3\"></span>intangible en cuesti\u00f3n, para us<span class=\"_ _3\"></span>arlo o venderlo; <span class=\"_ _7\"></span> (iii) <span class=\"_ _6\"> </span>La entidad tiene ca<span class=\"_ _3\"></span>pacidad para utilizar o ve<span class=\"_ _3\"></span>nder el acti<span class=\"_ _3\"></span>vo intangible; <span class=\"_ _7\"></span> (iv) <span class=\"_ _8\"></span>Se <span class=\"_ _e\"></span>puede <span class=\"_ _8\"></span>demostrar <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>for<span class=\"_ _3\"></span>ma <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>activo <span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>ntang<span class=\"_ _3\"></span>ible <span class=\"_ _a\"></span>vaya <span class=\"_ _8\"></span>a <span class=\"_ _e\"></span>generar <span class=\"_ _8\"></span>probables <span class=\"_ _a\"></span>beneficios econ\u00f3micos en el fut<span class=\"_ _3\"></span>uro;  (v) <span class=\"_ _11\"> </span>Se <span class=\"_ _8\"></span>dispone <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>adecuados<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>recursos <span class=\"_ _8\"> </span>t\u00e9cnicos, <span class=\"_ _8\"> </span>financieros <span class=\"_ _8\"> </span>o <span class=\"_ _8\"> </span>de <span class=\"_ _8\"></span>otr<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>completar <span class=\"_ _8\"></span>el desarrollo y para utilizar e<span class=\"_ _3\"></span>l activo inta<span class=\"_ _3\"></span>ngible; y<span class=\"_ _3\"></span> (vi) <span class=\"_ _8\"></span>El <span class=\"_ _18\"></span>desembolso <span class=\"_ _b\"></span>atribuibl<span class=\"_ _3\"></span>e <span class=\"_ _18\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _18\"></span>ac<span class=\"_ _3\"></span>tivo <span class=\"_ _18\"></span>inta<span class=\"_ _3\"></span>ngible <span class=\"_ _b\"></span>durante <span class=\"_ _18\"></span>su<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>desarrollo <span class=\"_ _b\"></span>puede <span class=\"_ _b\"></span>valorarse <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>fiable. <span class=\"_ _7\"></span> Habida <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>uenta <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>natur<span class=\"_ _3\"></span>aleza <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _a\"></span>gastos <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>desar<span class=\"_ _3\"></span>rollo <span class=\"_ _e\"></span>incurridos <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _a\"></span>relaciona<span class=\"_ _3\"></span>dos <span class=\"_ _e\"></span>con <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l desarrollo de f\u00e1r<span class=\"_ _3\"></span>macos, y<span class=\"_ _3\"></span> siguiendo <span class=\"_ _3\"></span>la pr\u00e1ctica <span class=\"_ _3\"></span>habitual del s<span class=\"_ _3\"></span>ector, se <span class=\"_ _3\"></span>c<span class=\"_ _7\"></span>onsideran cumplidos <span class=\"_ _3\"></span>los requisitos<span class=\"_ _3\"></span> para su activaci\u00f3n e<span class=\"_ _3\"></span>n la fase de re<span class=\"_ _3\"></span>gistro. Los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>des<span class=\"_ _3\"></span>arrollo <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>vi<span class=\"_ _3\"></span>da <span class=\"_ _b\"></span>\u00fatil <span class=\"_ _b\"></span>finita <span class=\"_ _b\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconozcan <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>omo <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>activo<span class=\"_ _7\"></span>, <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>amortizan <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>manera<span class=\"_ _3\"></span> lineal <span class=\"_ _a\"></span>desde <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>terminaci\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _8\"></span>proyecto, <span class=\"_ _8\"></span>entendido <span class=\"_ _a\"></span>este <span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>omo <span class=\"_ _8\"></span>el <span class=\"_ _a\"></span>momento <span class=\"_ _a\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>ecibido <span class=\"_ _a\"></span>las aprobaciones <span class=\"_ _7\"></span>oportun<span class=\"_ _3\"></span>as <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>org<span class=\"_ _3\"></span>anismos <span class=\"_ _7\"></span>regul<span class=\"_ _3\"></span>adores<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _7\"></span>ti<span class=\"_ _3\"></span>ene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>ca<span class=\"_ _3\"></span>pacidad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>venta <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>el mercado para el <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ual se <span class=\"_ _0\"></span>ha recibido l<span class=\"_ _0\"></span>a autorizaci\u00f3n.<span class=\"_ _3\"></span> Dicha <span class=\"_ _0\"></span>vida \u00fatil es <span class=\"_ _0\"></span>estimada como el pe<span class=\"_ _0\"></span>r\u00edodo en que <span class=\"_ _0\"></span>se espera <span class=\"_ _e\"></span>que <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>generen <span class=\"_ _e\"></span>be<span class=\"_ _3\"></span>neficios, <span class=\"_ _e\"></span>que <span class=\"_ _e\"></span>coincide <span class=\"_ _e\"></span>n<span class=\"_ _3\"></span>ormalmente <span class=\"_ _e\"></span>con <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>periodo <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>vigencia <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>patent<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span><span class=\"ls16\">. </span>Los dem\u00e1s gastos de <span class=\"_ _3\"></span>desarrollo se reconoce<span class=\"_ _3\"></span>n como gas<span class=\"_ _3\"></span>to cuando se incurre <span class=\"_ _3\"></span>en ellos. <span class=\"_ _7\"></span> Los costes de desarrollo pr<span class=\"_ _3\"></span>eviamente reconocidos c<span class=\"_ _3\"></span>omo gasto no se activan como activo intangibl<span class=\"_ _3\"></span>e en un ejercicio posterior.<span class=\"_ _1e\"> </span>2.9.2<span class=\"ls0\"> Ma<span class=\"_ _b\"></span>rcas<span class=\"_ _b\"></span> come<span class=\"_ _b\"></span>rcia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>lic<span class=\"_ _b\"></span>encia<span class=\"_ _0\"></span>s </span>Los <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ienes <span class=\"_ _7\"></span>recogidos <span class=\"_ _7\"></span>bajo <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>ep\u00edgra<span class=\"_ _3\"></span>fe <span class=\"_ _7\"></span>figuran <span class=\"_ _7\"></span>contabilizad<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>hist\u00f3rico.<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>ha considerado que las marcas comerciales que el Grupo ha <span class=\"_ _0\"></span>adquirido a terceros tienen vida<span class=\"_ _3\"></span> \u00fatil indefinida y, por <span class=\"_ _7\"></span>lo <span class=\"_ _e\"></span>ta<span class=\"_ _3\"></span>nto, <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>amortizan<span class=\"_ _3\"></span>, <span class=\"_ _e\"></span>sino <span class=\"_ _7\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>realiza <span class=\"_ _e\"></span>un<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>prueb<span class=\"_ _3\"></span>a <span class=\"_ _e\"></span>para <span class=\"_ _e\"></span>determinar <span class=\"_ _a\"></span>el <span class=\"_ _7\"></span>deterioro <span class=\"_ _a\"></span>o <span class=\"_ _e\"></span>p\u00e9rdida <span class=\"_ _e\"></span>de valor a cierre de cada<span class=\"_ _3\"></span> ejercicio.<span class=\"_ _3\"></span> 2.9.2.1<span class=\"ls0\"> P<span class=\"_ _0\"></span>rog<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>mas<span class=\"_ _b\"></span> info<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>\u00e1t<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> </span>Las <span class=\"_ _7\"></span>licencias <span class=\"_ _e\"></span>para <span class=\"_ _e\"></span>program<span class=\"_ _3\"></span>as <span class=\"_ _7\"></span>inform\u00e1t<span class=\"_ _3\"></span>icos <span class=\"_ _7\"></span>adquiri<span class=\"_ _3\"></span>das <span class=\"_ _e\"></span>se <span class=\"_ _7\"></span>activan <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _e\"></span>ha <span class=\"_ _e\"></span>incurrido para <span class=\"_ _0\"></span>adquirir el <span class=\"_ _0\"></span>programa espec\u00edfico y <span class=\"_ _0\"></span>prepararlo para <span class=\"_ _0\"></span>su uso. <span class=\"_ _b\"></span>Estos costes se <span class=\"_ _b\"></span>am<span class=\"_ _3\"></span>ortizan durante <span class=\"_ _0\"></span>su vida \u00fatil estimada (genera<span class=\"_ _3\"></span>lmente a 5 a\u00f1os)<span class=\"_ _3\"></span>.  Los <span class=\"_ _3\"></span>costes <span class=\"_ _7\"></span>asociados <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>el ma<span class=\"_ _3\"></span>ntenimiento <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>programas <span class=\"_ _7\"></span>inform\u00e1ticos <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>reconocen <span class=\"_ _3\"></span>como <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>asto <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l momento en que se incurre en los mismos. Los gastos de <span class=\"_ _0\"></span>desarrol<span class=\"_ _3\"></span>lo directamente atribuibles al dise\u00f1o y realizaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>prue<span class=\"_ _3\"></span>bas <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>programas <span class=\"_ _3\"></span>infor<span class=\"_ _3\"></span>m\u00e1ticos <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sean <span class=\"_ _3\"></span>ident<span class=\"_ _3\"></span>ificables, <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>ingulares <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>usceptibles <span class=\"_ _3\"></span>de ser <span class=\"_ _3\"></span>controlados <span class=\"_ _3\"></span>por <span class=\"_ _7\"></span>el Gru<span class=\"_ _3\"></span>po, <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>reconocen<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>omo <span class=\"_ _3\"></span>activos <span class=\"_ _3\"></span>intang<span class=\"_ _3\"></span>ibles c<span class=\"_ _3\"></span>uando <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>umpl<span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>sig<span class=\"_ _3\"></span>uientes condiciones:<span class=\"_ _1e\"> </span>T\u00e9cnicamente, <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>posib<span class=\"_ _3\"></span>le <span class=\"_ _a\"></span>completar <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>produc<span class=\"_ _3\"></span>ci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>activo <span class=\"_ _a\"></span>inta<span class=\"_ _3\"></span>ngible <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>forma <span class=\"_ _a\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>ueda estar disponible para s<span class=\"_ _3\"></span>u utilizaci\u00f3n<span class=\"_ _3\"></span> o su venta;<span class=\"_ _1e\"> </span>La  di<span class=\"_ _0\"></span>recci\u00f3n  tiene  intenci\u00f3n  de <span class=\"_ _9\"> </span>completar  el  activo <span class=\"_ _9\"> </span>intangible  en <span class=\"_ _9\"> </span>cuesti\u00f3<span class=\"_ _3\"></span>n,  para <span class=\"_ _9\"> </span>u<span class=\"_ _7\"></span>sarlo  o venderlo;<span class=\"_ _1e\"> </span>La entidad tiene capaci<span class=\"_ _3\"></span>dad para utilizar o ve<span class=\"_ _3\"></span>nder el activ<span class=\"_ _3\"></span>o intangible;<span class=\"_ _1e\"> </span>Se <span class=\"_ _3\"></span>pued<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>mostrar <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>orma <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>tivo <span class=\"_ _7\"></span>intangible <span class=\"_ _7\"></span>vaya <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>gen<span class=\"_ _3\"></span>erar <span class=\"_ _7\"></span>probables <span class=\"_ _7\"></span>beneficios econ\u00f3micos en el fut<span class=\"_ _3\"></span>uro;<span class=\"_ _1e\"> </span>Se <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>ispone <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>adecua<span class=\"_ _3\"></span>dos <span class=\"_ _e\"></span>recursos <span class=\"_ _a\"></span>t\u00e9cnicos, <span class=\"_ _e\"></span>fina<span class=\"_ _3\"></span>ncieros <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>otro <span class=\"_ _e\"></span>tipo <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>ara <span class=\"_ _e\"></span>completar <span class=\"_ _e\"></span>el desarrollo y para utilizar o v<span class=\"_ _3\"></span>ender el ac<span class=\"_ _3\"></span>tivo intangible; y<span class=\"_ _1e\"> </span>El <span class=\"_ _e\"></span>desembolso<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>atribuible <span class=\"_ _a\"></span>al <span class=\"_ _e\"></span>activo <span class=\"_ _e\"></span>inta<span class=\"_ _3\"></span>ngible <span class=\"_ _e\"></span>durante <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _e\"></span>desarr<span class=\"_ _3\"></span>ollo <span class=\"_ _e\"></span>puede <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>alorars<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>forma fiable.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "2.9.1<span class=\"ls0\"> <span class=\"ff5\">Ga<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span>s<span class=\"ff3\"> <span class=\"_ _0\"></span><span class=\"ff5\">de <span class=\"_ _b\"></span>Inve<span class=\"_ _b\"></span>stiga<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>llo<span class=\"_ _0\"></span><span class=\"ff3\"> </span></span></span></span></span>Los <span class=\"_ _b\"></span>gast<span class=\"_ _3\"></span>os de <span class=\"_ _b\"></span>investigaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>como<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>cuando se <span class=\"_ _b\"></span>incurre en <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span>los. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>costes incurridos en <span class=\"_ _3\"></span>proyectos <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>desarr<span class=\"_ _3\"></span>ollo <span class=\"_ _3\"></span>(r<span class=\"_ _3\"></span>elacionados <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>dise\u00f1o <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>ensayos<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>prod<span class=\"_ _3\"></span>uctos <span class=\"_ _7\"></span>nuevos <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>ejorados) se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>activo intangible <span class=\"_ _0\"></span>cuando es <span class=\"_ _b\"></span>pro<span class=\"_ _3\"></span>bable que <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>proyec<span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>vaya a <span class=\"_ _b\"></span>ser un <span class=\"_ _b\"></span>\u00e9xito considerando su viabilidad t\u00e9cnica y c<span class=\"_ _3\"></span>omercial; en concret<span class=\"_ _3\"></span>o, se capitalizan cuando se c<span class=\"_ _3\"></span>umplen los<span class=\"_ _3\"></span> siguientes requisitos: <span class=\"_ _e\"></span> (i) <span class=\"_ _16\"> </span>T\u00e9cnicam<span class=\"_ _3\"></span>ente, es posible <span class=\"_ _0\"></span>completar la producci\u00f3n del acti<span class=\"_ _0\"></span>vo intangible de forma <span class=\"_ _b\"></span>q<span class=\"_ _3\"></span>ue pueda estar<span class=\"_ _3\"></span> disponible para su ut<span class=\"_ _3\"></span>ilizaci\u00f3n o su venta; <span class=\"_ _3\"></span> (ii) <span class=\"_ _c\"> </span>La di<span class=\"_ _0\"></span>recci\u00f3n tiene int<span class=\"_ _3\"></span>enci\u00f3n de completar el activo <span class=\"_ _3\"></span>intangible en cuesti\u00f3n, para us<span class=\"_ _3\"></span>arlo o venderlo; <span class=\"_ _7\"></span> (iii) <span class=\"_ _6\"> </span>La entidad tiene ca<span class=\"_ _3\"></span>pacidad para utilizar o ve<span class=\"_ _3\"></span>nder el acti<span class=\"_ _3\"></span>vo intangible; <span class=\"_ _7\"></span> (iv) <span class=\"_ _8\"></span>Se <span class=\"_ _e\"></span>puede <span class=\"_ _8\"></span>demostrar <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>for<span class=\"_ _3\"></span>ma <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>activo <span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>ntang<span class=\"_ _3\"></span>ible <span class=\"_ _a\"></span>vaya <span class=\"_ _8\"></span>a <span class=\"_ _e\"></span>generar <span class=\"_ _8\"></span>probables <span class=\"_ _a\"></span>beneficios econ\u00f3micos en el fut<span class=\"_ _3\"></span>uro;  (v) <span class=\"_ _11\"> </span>Se <span class=\"_ _8\"></span>dispone <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>adecuados<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>recursos <span class=\"_ _8\"> </span>t\u00e9cnicos, <span class=\"_ _8\"> </span>financieros <span class=\"_ _8\"> </span>o <span class=\"_ _8\"> </span>de <span class=\"_ _8\"></span>otr<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>completar <span class=\"_ _8\"></span>el desarrollo y para utilizar e<span class=\"_ _3\"></span>l activo inta<span class=\"_ _3\"></span>ngible; y<span class=\"_ _3\"></span> (vi) <span class=\"_ _8\"></span>El <span class=\"_ _18\"></span>desembolso <span class=\"_ _b\"></span>atribuibl<span class=\"_ _3\"></span>e <span class=\"_ _18\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _18\"></span>ac<span class=\"_ _3\"></span>tivo <span class=\"_ _18\"></span>inta<span class=\"_ _3\"></span>ngible <span class=\"_ _b\"></span>durante <span class=\"_ _18\"></span>su<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>desarrollo <span class=\"_ _b\"></span>puede <span class=\"_ _b\"></span>valorarse <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>fiable. <span class=\"_ _7\"></span> Habida <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>uenta <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>natur<span class=\"_ _3\"></span>aleza <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _a\"></span>gastos <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>desar<span class=\"_ _3\"></span>rollo <span class=\"_ _e\"></span>incurridos <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _a\"></span>relaciona<span class=\"_ _3\"></span>dos <span class=\"_ _e\"></span>con <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l desarrollo de f\u00e1r<span class=\"_ _3\"></span>macos, y<span class=\"_ _3\"></span> siguiendo <span class=\"_ _3\"></span>la pr\u00e1ctica <span class=\"_ _3\"></span>habitual del s<span class=\"_ _3\"></span>ector, se <span class=\"_ _3\"></span>c<span class=\"_ _7\"></span>onsideran cumplidos <span class=\"_ _3\"></span>los requisitos<span class=\"_ _3\"></span> para su activaci\u00f3n e<span class=\"_ _3\"></span>n la fase de re<span class=\"_ _3\"></span>gistro. Los <span class=\"_ _b\"></span>costes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>des<span class=\"_ _3\"></span>arrollo <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>vi<span class=\"_ _3\"></span>da <span class=\"_ _b\"></span>\u00fatil <span class=\"_ _b\"></span>finita <span class=\"_ _b\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconozcan <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>omo <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>activo<span class=\"_ _7\"></span>, <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>amortizan <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>manera<span class=\"_ _3\"></span> lineal <span class=\"_ _a\"></span>desde <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>terminaci\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>del <span class=\"_ _8\"></span>proyecto, <span class=\"_ _8\"></span>entendido <span class=\"_ _a\"></span>este <span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>omo <span class=\"_ _8\"></span>el <span class=\"_ _a\"></span>momento <span class=\"_ _a\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>ecibido <span class=\"_ _a\"></span>las aprobaciones <span class=\"_ _7\"></span>oportun<span class=\"_ _3\"></span>as <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>org<span class=\"_ _3\"></span>anismos <span class=\"_ _7\"></span>regul<span class=\"_ _3\"></span>adores<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>y <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _7\"></span>ti<span class=\"_ _3\"></span>ene <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>ca<span class=\"_ _3\"></span>pacidad <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>venta <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>el mercado para el <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ual se <span class=\"_ _0\"></span>ha recibido l<span class=\"_ _0\"></span>a autorizaci\u00f3n.<span class=\"_ _3\"></span> Dicha <span class=\"_ _0\"></span>vida \u00fatil es <span class=\"_ _0\"></span>estimada como el pe<span class=\"_ _0\"></span>r\u00edodo en que <span class=\"_ _0\"></span>se espera <span class=\"_ _e\"></span>que <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>generen <span class=\"_ _e\"></span>be<span class=\"_ _3\"></span>neficios, <span class=\"_ _e\"></span>que <span class=\"_ _e\"></span>coincide <span class=\"_ _e\"></span>n<span class=\"_ _3\"></span>ormalmente <span class=\"_ _e\"></span>con <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>periodo <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>vigencia <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>patent<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span><span class=\"ls16\">. </span>Los dem\u00e1s gastos de <span class=\"_ _3\"></span>desarrollo se reconoce<span class=\"_ _3\"></span>n como gas<span class=\"_ _3\"></span>to cuando se incurre <span class=\"_ _3\"></span>en ellos. <span class=\"_ _7\"></span> Los costes de desarrollo pr<span class=\"_ _3\"></span>eviamente reconocidos c<span class=\"_ _3\"></span>omo gasto no se activan como activo intangibl<span class=\"_ _3\"></span>e en un ejercicio posterior.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "2.10<span class=\"ls0\"> P<span class=\"_ _0\"></span>\u00e9r<span class=\"_ _0\"></span>did<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>det<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>oro<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span>l va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tiv<span class=\"_ _b\"></span>os n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nan<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> </span>Los <span class=\"_ _3\"></span>activos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>intangibles <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>tienen <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>vi<span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>\u00fat<span class=\"_ _3\"></span>il <span class=\"_ _7\"></span>indefinida <span class=\"_ _7\"></span>o <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>intangible<span class=\"_ _3\"></span>s <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>est\u00e1n <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>desarrollo<span class=\"_ _3\"></span> no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>amortizan, <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>ino <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>somete<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>anualmente <span class=\"_ _7\"></span>a <span class=\"_ _e\"></span>pruebas <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>determ<span class=\"_ _3\"></span>inar <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ev<span class=\"_ _3\"></span>entuales <span class=\"_ _7\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>de valor <span class=\"_ _b\"></span>por deterioro. <span class=\"_ _0\"></span>Los <span class=\"_ _b\"></span>act<span class=\"_ _3\"></span>ivos sujetos <span class=\"_ _b\"></span>a amorti<span class=\"_ _0\"></span>zaci\u00f3n se <span class=\"_ _b\"></span>someten a <span class=\"_ _b\"></span>revisiones para <span class=\"_ _b\"></span>determinar la <span class=\"_ _b\"></span>existencia de <span class=\"_ _e\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>por <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>eterioro <span class=\"_ _a\"></span>siempre <span class=\"_ _a\"></span>que <span class=\"_ _e\"></span>alg\u00fan <span class=\"_ _a\"></span>suceso<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>o <span class=\"_ _a\"></span>cambio <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>las <span class=\"_ _a\"></span>circunstanc<span class=\"_ _3\"></span>ias <span class=\"_ _e\"></span>indique <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>el <span class=\"_ _e\"></span>valor contable <span class=\"_ _7\"></span>puede <span class=\"_ _e\"></span>no <span class=\"_ _e\"></span>ser <span class=\"_ _7\"></span>r<span class=\"_ _3\"></span>ecuperable. <span class=\"_ _e\"></span>Se <span class=\"_ _7\"></span>reconoce <span class=\"_ _e\"></span>una <span class=\"_ _e\"></span>p\u00e9rd<span class=\"_ _3\"></span>ida <span class=\"_ _7\"></span>por <span class=\"_ _e\"></span>deterioro <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _7\"></span>por <span class=\"_ _e\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _e\"></span>por <span class=\"_ _7\"></span>el que el <span class=\"_ _0\"></span>valor contable del activo excede de <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>u importe recuperable. El i<span class=\"_ _0\"></span>mporte recuperable es el ma<span class=\"_ _0\"></span>yor entre el <span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>lor <span class=\"_ _3\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>menos <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _7\"></span>para<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>vent<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>uso. <span class=\"_ _7\"></span>A <span class=\"_ _7\"></span>efectos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>eva<span class=\"_ _7\"></span>luar <span class=\"_ _7\"></span>las p\u00e9rdidas <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>det<span class=\"_ _3\"></span>erioro <span class=\"_ _3\"></span>del <span class=\"_ _7\"></span>valor, <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>activos<span class=\"_ _3\"></span> s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>agrupan <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>nivel <span class=\"_ _3\"></span>m\u00e1s<span class=\"_ _3\"></span> baj<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>hay <span class=\"_ _3\"></span>fluj<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>entrada de efectivo en <span class=\"_ _3\"></span>gran <span class=\"_ _3\"></span>medida <span class=\"_ _3\"></span>independientes <span class=\"_ _3\"></span>(unidades <span class=\"_ _3\"></span>generadoras d<span class=\"_ _3\"></span>e efect<span class=\"_ _3\"></span>ivo).<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Las <span class=\"_ _3\"></span>p\u00e9rdidas por d<span class=\"_ _3\"></span>eterioro de <span class=\"_ _e\"></span>valor <span class=\"_ _a\"></span>previas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>no <span class=\"_ _e\"></span>fi<span class=\"_ _3\"></span>nancieros<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>(dist<span class=\"_ _3\"></span>intos <span class=\"_ _e\"></span>al <span class=\"_ _a\"></span>fondo <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>co<span class=\"_ _3\"></span>mercio) <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>visan <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>ara <span class=\"_ _e\"></span>cons<span class=\"_ _3\"></span>iderar <span class=\"_ _a\"></span>su posible reversi\u00f3n en cad<span class=\"_ _3\"></span>a fecha en la qu<span class=\"_ _3\"></span>e se presenta informac<span class=\"_ _3\"></span>i\u00f3n financiera<span class=\"_ _3\"></span>.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "2.11<span class=\"ls0\"> Ar<span class=\"_ _b\"></span>rend<span class=\"_ _0\"></span>ami<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>s </span>El <span class=\"_ _a\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _8\"></span>tiene <span class=\"_ _8\"></span>arrendadas <span class=\"_ _8\"></span>varias <span class=\"_ _8\"></span>oficinas, <span class=\"_ _8\"></span>almacenes, <span class=\"_ _8\"></span>equipos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>autom\u00f3viles. <span class=\"_ _8\"></span>Los <span class=\"_ _8\"></span>cont<span class=\"_ _3\"></span>ratos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>alquiler suelen ser <span class=\"_ _b\"></span>por per\u00edodos fijos de <span class=\"_ _b\"></span>tres a <span class=\"_ _b\"></span>oc<span class=\"_ _3\"></span>ho a\u00f1os, <span class=\"_ _0\"></span>y pueden <span class=\"_ _b\"></span>conte<span class=\"_ _3\"></span>ner opciones <span class=\"_ _0\"></span>de pr\u00f3rroga. <span class=\"_ _0\"></span>Las condiciones de <span class=\"_ _a\"></span>arrenda<span class=\"_ _3\"></span>miento <span class=\"_ _a\"></span>se <span class=\"_ _8\"></span>negocian <span class=\"_ _a\"></span>individua<span class=\"_ _3\"></span>lmente <span class=\"_ _a\"></span>y <span class=\"_ _8\"></span>contienen <span class=\"_ _a\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>ampl<span class=\"_ _3\"></span>ia <span class=\"_ _a\"></span>gama <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>t\u00e9rminos <span class=\"_ _a\"></span>y <span class=\"_ _8\"></span>condiciones diferentes. Los<span class=\"_ _3\"></span> acuerdos de arr<span class=\"_ _3\"></span>enda<span class=\"_ _3\"></span>miento no <span class=\"_ _3\"></span>imponen ning\u00fan<span class=\"_ _3\"></span> compromis<span class=\"_ _3\"></span>o para el Gru<span class=\"_ _3\"></span>po y no p<span class=\"_ _3\"></span>ueden ser<span class=\"_ _3\"></span> utilizados como gara<span class=\"_ _3\"></span>nt\u00eda para la obtenci\u00f3<span class=\"_ _3\"></span>n de un pr\u00e9st<span class=\"_ _3\"></span>amo.<span class=\"_ _3\"></span> Los <span class=\"_ _a\"></span>contr<span class=\"_ _3\"></span>atos <span class=\"_ _a\"></span>pue<span class=\"_ _3\"></span>den <span class=\"_ _a\"></span>cont<span class=\"_ _3\"></span>ener <span class=\"_ _a\"></span>co<span class=\"_ _3\"></span>mponentes <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>arrendam<span class=\"_ _3\"></span>iento <span class=\"_ _a\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>no <span class=\"_ _8\"></span>arrendamiento. <span class=\"_ _8\"></span>El <span class=\"_ _e\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _a\"></span>asi<span class=\"_ _3\"></span>gna <span class=\"_ _a\"></span>la<span class=\"_ _3\"></span> contraprestaci\u00f3n en el cont<span class=\"_ _3\"></span>rato a los c<span class=\"_ _3\"></span>omponentes de arr<span class=\"_ _3\"></span>endamiento y no arrendamiento en f<span class=\"_ _3\"></span>unci\u00f3n de sus precios <span class=\"_ _3\"></span>independ<span class=\"_ _3\"></span>ientes <span class=\"_ _3\"></span>relativos. <span class=\"_ _7\"></span>Sin <span class=\"_ _3\"></span>embargo, <span class=\"_ _3\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _3\"></span>arrendamien<span class=\"_ _3\"></span>tos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>inmu<span class=\"_ _3\"></span>ebles <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>que<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo es un <span class=\"_ _3\"></span>arrendat<span class=\"_ _3\"></span>ario, <span class=\"_ _3\"></span>ha opt<span class=\"_ _3\"></span>ado <span class=\"_ _3\"></span>por no <span class=\"_ _3\"></span>sep<span class=\"_ _3\"></span>arar <span class=\"_ _3\"></span>los c<span class=\"_ _3\"></span>omponentes <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>arrendamiento<span class=\"_ _7\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>arrendamiento, <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>en su lugar los contabi<span class=\"_ _3\"></span>liza como un \u00fanico co<span class=\"_ _3\"></span>mponente de arrend<span class=\"_ _3\"></span>amiento.<span class=\"_ _7\"></span> Los t\u00e9rminos del<span class=\"_ _3\"></span> arrendami<span class=\"_ _3\"></span>ento se negocia<span class=\"_ _3\"></span>n sobre un<span class=\"_ _3\"></span>a base ind<span class=\"_ _3\"></span>ividual y conti<span class=\"_ _3\"></span>enen una a<span class=\"_ _3\"></span>mplia variedad<span class=\"_ _3\"></span> de t\u00e9rminos <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>condiciones. <span class=\"_ _e\"></span>Lo<span class=\"_ _3\"></span>s <span class=\"_ _e\"></span>contratos <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>arrendam<span class=\"_ _3\"></span>iento <span class=\"_ _e\"></span>no <span class=\"_ _e\"></span>imponen <span class=\"_ _e\"></span>ning<span class=\"_ _3\"></span>\u00fan <span class=\"_ _7\"></span>otr<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>covenant <span class=\"_ _e\"></span>distinto <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>as garant\u00edas rea<span class=\"_ _3\"></span>les en <span class=\"_ _3\"></span>los acti<span class=\"_ _3\"></span>vos arr<span class=\"_ _3\"></span>endados que <span class=\"_ _3\"></span>se m<span class=\"_ _3\"></span>antienen <span class=\"_ _3\"></span>por el <span class=\"_ _3\"></span>arrendador. <span class=\"_ _3\"></span>Los <span class=\"_ _3\"></span>activos arre<span class=\"_ _3\"></span>ndados n<span class=\"_ _3\"></span>o pueden usarse como <span class=\"_ _3\"></span>garant\u00eda a efectos <span class=\"_ _3\"></span>de la deuda f<span class=\"_ _3\"></span>inanciera.<span class=\"_ _7\"></span> Los <span class=\"_ _a\"></span>activos <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>pas<span class=\"_ _3\"></span>ivos <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>surgen <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>arrendam<span class=\"_ _3\"></span>iento <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>v<span class=\"_ _3\"></span>aloran <span class=\"_ _a\"></span>inicialm<span class=\"_ _3\"></span>ente <span class=\"_ _a\"></span>sobre <span class=\"_ _a\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _a\"></span>base <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>val<span class=\"_ _3\"></span>or actual. <span class=\"_ _10\"> </span>Los <span class=\"_ _10\"> </span>pasivos<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>por <span class=\"_ _c\"> </span>arrendamiento <span class=\"_ _10\"> </span>incluyen <span class=\"_ _10\"> </span>el<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>valor <span class=\"_ _10\"> </span>actual <span class=\"_ _10\"> </span>n<span class=\"_ _3\"></span>eto <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>lo<span class=\"_ _3\"></span>s <span class=\"_ _10\"> </span>siguientes <span class=\"_ _10\"> </span>pag<span class=\"_ _3\"></span>os <span class=\"_ _10\"> </span>por arrendamiento:<span class=\"_ _1e\"> </span>pagos <span class=\"_ _7\"></span>fijos <span class=\"_ _7\"></span>(incluidos <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>pagos <span class=\"_ _7\"></span>fijos <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>esenc<span class=\"_ _3\"></span>ia), <span class=\"_ _7\"></span>me<span class=\"_ _3\"></span>nos <span class=\"_ _7\"></span>cualquier <span class=\"_ _7\"></span>i<span class=\"_ _7\"></span>ncentivo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>arrendamiento <span class=\"_ _7\"></span>a<span class=\"_ _3\"></span> cobrar.<span class=\"_ _1e\"> </span>pagos <span class=\"_ _7\"></span>variables <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>arre<span class=\"_ _3\"></span>ndamiento <span class=\"_ _7\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>dependen <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>un <span class=\"_ _7\"></span>\u00edndice <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>t<span class=\"_ _3\"></span>ipo, <span class=\"_ _7\"></span>inicialmente <span class=\"_ _7\"></span>v<span class=\"_ _3\"></span>alorados con arreglo al \u00edndic<span class=\"_ _3\"></span>e o tipo en la fech<span class=\"_ _3\"></span>a de comienzo.<span class=\"_ _1e\"> </span>importes que se esp<span class=\"_ _3\"></span>era que abone <span class=\"_ _3\"></span>el Grupo en conce<span class=\"_ _3\"></span>pto de <span class=\"_ _3\"></span>garant\u00edas de<span class=\"_ _3\"></span>l valor residual.<span class=\"_ _1e\"> </span>el <span class=\"_ _8\"></span>precio <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>una <span class=\"_ _a\"></span>opci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>compra<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _8\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _8\"></span>tiene <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>cert<span class=\"_ _3\"></span>eza <span class=\"_ _8\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>que<span class=\"_ _3\"></span> ejercer\u00e1 esa opc<span class=\"_ _3\"></span>i\u00f3n, y<span class=\"_ _1e\"> </span>pagos <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>penalizaciones <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>resc<span class=\"_ _3\"></span>isi\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>arr<span class=\"_ _3\"></span>endamiento, <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>plazo <span class=\"_ _7\"></span>del <span class=\"_ _3\"></span>arrenda<span class=\"_ _3\"></span>miento <span class=\"_ _3\"></span>refl<span class=\"_ _3\"></span>eja <span class=\"_ _3\"></span>el<span class=\"_ _3\"></span> ejercicio por el Gru<span class=\"_ _3\"></span>po de esa opci\u00f3n.<span class=\"_ _1e\"> </span>los <span class=\"_ _6\"> </span>p<span class=\"_ _3\"></span>agos <span class=\"_ _9\"> </span>por <span class=\"_ _6\"> </span>arren<span class=\"_ _3\"></span>damiento <span class=\"_ _9\"> </span>a <span class=\"_ _6\"> </span>re<span class=\"_ _3\"></span>alizarse <span class=\"_ _9\"> </span>bajo <span class=\"_ _9\"> </span>opciones <span class=\"_ _6\"> </span>de<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>pr\u00f3r<span class=\"_ _3\"></span>roga <span class=\"_ _9\"> </span>razonablemente <span class=\"_ _9\"> </span>ciertas tambi\u00e9n se incluyen en<span class=\"_ _3\"></span> la valoraci\u00f3n de<span class=\"_ _3\"></span>l pasivo.<span class=\"_ _3\"></span> En <span class=\"_ _6\"> </span>la <span class=\"_ _8\"> </span>actu<span class=\"_ _3\"></span>alidad <span class=\"_ _6\"> </span>pr\u00e1cticamente <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>totalidad <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>arrendamientos <span class=\"_ _6\"> </span>firmados <span class=\"_ _6\"> </span>por<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>el <span class=\"_ _8\"> </span>Grupo<span class=\"_ _e\"></span> <span class=\"_ _6\"> </span>contienen <span class=\"_ _6\"> </span>un componente <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>ijo, <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>olo <span class=\"_ _7\"></span>var\u00eda <span class=\"_ _3\"></span>cuando <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>leva <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>cabo <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>actualizaci\u00f3n <span class=\"_ _7\"></span>anual <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>rentas <span class=\"_ _7\"></span>ligada <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>un <span class=\"_ _3\"></span>\u00edndice<span class=\"_ _3\"></span> de precios, <span class=\"_ _3\"></span>y qu<span class=\"_ _3\"></span>e se rec<span class=\"_ _3\"></span>oge en <span class=\"_ _3\"></span>los p<span class=\"_ _3\"></span>asivos por <span class=\"_ _3\"></span>arrendami<span class=\"_ _3\"></span>ento en <span class=\"_ _3\"></span>el mo<span class=\"_ _3\"></span>mento e<span class=\"_ _3\"></span>n el q<span class=\"_ _3\"></span>ue se <span class=\"_ _3\"></span>conoce s<span class=\"_ _3\"></span>u va<span class=\"_ _3\"></span>lor definitivo.  Los pagos por arr<span class=\"_ _3\"></span>endamiento se d<span class=\"_ _3\"></span>escuentan usand<span class=\"_ _3\"></span>o el tipo de i<span class=\"_ _3\"></span>nter\u00e9s impl\u00edcito e<span class=\"_ _3\"></span>n el arrendami<span class=\"_ _3\"></span>ento. Si ese tipo no se puede determina<span class=\"_ _3\"></span>r f\u00e1cilmente, que es genera<span class=\"_ _3\"></span>lmente el caso para los arr<span class=\"_ _3\"></span>endamient<span class=\"_ _3\"></span>os en el Grupo, se <span class=\"_ _3\"></span>us<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ipo <span class=\"_ _7\"></span>incremental <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>endeudamient<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>arrendatario, <span class=\"_ _e\"></span>siendo <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>arrendatario <span class=\"_ _7\"></span>individ<span class=\"_ _3\"></span>ual tendr\u00eda <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>pag<span class=\"_ _3\"></span>ar <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>pedir <span class=\"_ _b\"></span>pres<span class=\"_ _3\"></span>tados <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>fondos <span class=\"_ _b\"></span>nece<span class=\"_ _3\"></span>sarios <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>ob<span class=\"_ _3\"></span>tener <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>activ<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>simil<span class=\"_ _3\"></span>ar <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>activo<span class=\"_ _3\"></span> por derecho de uso <span class=\"_ _3\"></span>en un entorno econ<span class=\"_ _3\"></span>\u00f3mico similar con t\u00e9r<span class=\"_ _3\"></span>minos, garant\u00edas<span class=\"_ _3\"></span> y condiciones similares.<span class=\"_ _e\"></span> Para <span class=\"_ _b\"></span>determi<span class=\"_ _3\"></span>nar <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>tipo i<span class=\"_ _0\"></span>ncremental<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>endeudamient<span class=\"_ _3\"></span>o, <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>Grup<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>calcula de <span class=\"_ _18\"></span>m<span class=\"_ _3\"></span>anera <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>nual <span class=\"_ _b\"></span>su<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>prima<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>riesgo y aplica los siguientes \u00edn<span class=\"_ _3\"></span>dices para cad<span class=\"_ _3\"></span>a divisa funcion<span class=\"_ _3\"></span>al:<span class=\"_ _3\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _e\"></span>EUR: EURIBOR <span class=\"_ _3\"></span> </span>\u2022<span class=\"ff2\"> <span class=\"_ _e\"></span>USD: LIBOR  <span class=\"_ _3\"></span> </span>Por <span class=\"_ _8\"></span>otro <span class=\"_ _8\"> </span>l<span class=\"_ _3\"></span>ado, <span class=\"_ _8\"> </span>como <span class=\"_ _6\"> </span>cada <span class=\"_ _8\"> </span>arr<span class=\"_ _3\"></span>endamiento <span class=\"_ _8\"> </span>t<span class=\"_ _3\"></span>iene <span class=\"_ _8\"></span>un <span class=\"_ _6\"> </span>plazo <span class=\"_ _8\"></span>di<span class=\"_ _3\"></span>ferente, <span class=\"_ _6\"> </span>las <span class=\"_ _8\"></span>referenci<span class=\"_ _3\"></span>as <span class=\"_ _8\"> </span>variables <span class=\"_ _6\"> </span>(EURIBOR, LIBOR) se <span class=\"_ _3\"></span>han <span class=\"_ _3\"></span>sustituido p<span class=\"_ _3\"></span>or el <span class=\"_ _3\"></span>tipo swa<span class=\"_ _3\"></span>p a c<span class=\"_ _3\"></span>ada <span class=\"_ _3\"></span>fecha de<span class=\"_ _3\"></span> venci<span class=\"_ _3\"></span>miento. De <span class=\"_ _3\"></span>este <span class=\"_ _3\"></span>modo, <span class=\"_ _3\"></span>cada c<span class=\"_ _3\"></span>ontrato tie<span class=\"_ _3\"></span>ne un <span class=\"_ _3\"></span>tipo <span class=\"_ _7\"></span>de d<span class=\"_ _3\"></span>escuento <span class=\"_ _7\"></span>diferente <span class=\"_ _3\"></span>adapt<span class=\"_ _3\"></span>ado <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _7\"></span>plazo, <span class=\"_ _7\"></span>pero <span class=\"_ _3\"></span>siem<span class=\"_ _3\"></span>pre <span class=\"_ _3\"></span>calcula<span class=\"_ _3\"></span>do <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>partir <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>misma <span class=\"_ _3\"></span>prim<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>de riesgo. El <span class=\"_ _18\"></span>Grupo<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>est\u00e1 <span class=\"_ _b\"></span>expuesto<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>potenci<span class=\"_ _3\"></span>ales <span class=\"_ _18\"></span>i<span class=\"_ _3\"></span>ncrementos <span class=\"_ _b\"></span>futuros<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>pagos <span class=\"_ _18\"></span>v<span class=\"_ _3\"></span>ariables<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _18\"></span>arren<span class=\"_ _3\"></span>damiento <span class=\"_ _b\"></span>basados<span class=\"_ _3\"></span> en un \u00edndice o tipo, qu<span class=\"_ _3\"></span>e no est\u00e1n <span class=\"_ _3\"></span>incluidos en el pasivo<span class=\"_ _3\"></span> por arrendamie<span class=\"_ _3\"></span>nto hasta que t<span class=\"_ _3\"></span>ienen efecto. Cuando<span class=\"_ _3\"></span> los <span class=\"_ _8\"></span>ajustes <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>los <span class=\"_ _8\"></span>pagos <span class=\"_ _8\"> </span>p<span class=\"_ _3\"></span>or <span class=\"_ _8\"></span>arrenda<span class=\"_ _3\"></span>miento <span class=\"_ _8\"> </span>basa<span class=\"_ _3\"></span>dos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>\u00edndice <span class=\"_ _8\"> </span>o <span class=\"_ _6\"> </span>un <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>tienen <span class=\"_ _8\"></span>efecto, <span class=\"_ _8\"> </span>el <span class=\"_ _6\"> </span>pasivo <span class=\"_ _8\"></span>por arrendamiento se eva<span class=\"_ _3\"></span>l\u00faa de nuevo y<span class=\"_ _3\"></span> se ajusta contra <span class=\"_ _3\"></span>el activo por derech<span class=\"_ _3\"></span>o de uso.<span class=\"_ _7\"></span> Los <span class=\"_ _7\"></span>pagos <span class=\"_ _7\"></span>por <span class=\"_ _e\"></span>arrendamie<span class=\"_ _3\"></span>nto <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>asi<span class=\"_ _3\"></span>gnan <span class=\"_ _7\"></span>entre<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>principal <span class=\"_ _7\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>fin<span class=\"_ _3\"></span>anciero. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>oste <span class=\"_ _7\"></span>f<span class=\"_ _3\"></span>inanciero <span class=\"_ _7\"></span>se <span class=\"_ _8\"></span>carga <span class=\"_ _7\"></span>a resultados <span class=\"_ _9\"> </span>durante <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>periodo <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>arr<span class=\"_ _3\"></span>endamiento <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>forma <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>produzcan <span class=\"_ _6\"> </span>un<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>ti<span class=\"_ _0\"></span>po <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>inter\u00e9s <span class=\"_ _6\"> </span>per<span class=\"_ _3\"></span>i\u00f3dico constante sobre el sa<span class=\"_ _3\"></span>ldo restante del pas<span class=\"_ _3\"></span>ivo para cada<span class=\"_ _3\"></span> periodo.<span class=\"_ _3\"></span> Los activos por derech<span class=\"_ _3\"></span>o de uso se val<span class=\"_ _3\"></span>oran a coste que<span class=\"_ _3\"></span> comprende lo sigu<span class=\"_ _3\"></span>iente:<span class=\"_ _1e\"> </span>el importe de la valorac<span class=\"_ _3\"></span>i\u00f3n inicial del pasivo <span class=\"_ _3\"></span>por arrendamiento<span class=\"_ _1e\"> </span>cualquier <span class=\"_ _8\"></span>pago <span class=\"_ _a\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>arrendamiento <span class=\"_ _8\"></span>hecho <span class=\"_ _8\"></span>en <span class=\"_ _a\"></span>o <span class=\"_ _8\"></span>antes <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _a\"></span>f<span class=\"_ _3\"></span>echa <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>omienzo, <span class=\"_ _8\"></span>menos <span class=\"_ _8\"></span>cualquier incentivo por arrendam<span class=\"_ _3\"></span>iento recibido<span class=\"_ _1e\"> </span>cualquier coste direc<span class=\"_ _3\"></span>to inicial, y<span class=\"_ _1e\"> </span>costes de restauraci\u00f3n<span class=\"_ _3\"></span>. Los <span class=\"_ _3\"></span>activos <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>derech<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>us<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>generalmente <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>amo<span class=\"_ _3\"></span>rtizan <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>form<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>lineal <span class=\"_ _7\"></span>durante <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>ida <span class=\"_ _3\"></span>\u00fati<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>del <span class=\"_ _7\"></span>activo <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> el <span class=\"_ _0\"></span>plazo de<span class=\"_ _0\"></span> arrendamiento, el<span class=\"_ _0\"></span> menor <span class=\"_ _b\"></span>de los do<span class=\"_ _0\"></span>s. Si <span class=\"_ _b\"></span>el Grupo <span class=\"_ _0\"></span>tiene la <span class=\"_ _b\"></span>certez<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>razonable de <span class=\"_ _b\"></span>ej<span class=\"_ _3\"></span>ercer una <span class=\"_ _b\"></span>opc<span class=\"_ _3\"></span>i\u00f3n de compra, el activo p<span class=\"_ _3\"></span>or derecho de uso s<span class=\"_ _3\"></span>e amort<span class=\"_ _3\"></span>iza durante la v<span class=\"_ _3\"></span>ida \u00fatil del activo<span class=\"_ _3\"></span> subyacente.<span class=\"_ _7\"></span> El <span class=\"_ _e\"></span>plazo<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>contratos <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>arre<span class=\"_ _3\"></span>ndamiento <span class=\"_ _a\"></span>se <span class=\"_ _e\"></span>ha<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>est<span class=\"_ _3\"></span>imado <span class=\"_ _a\"></span>atendiend<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>per\u00edod<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>no <span class=\"_ _a\"></span>revocabl<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>cada arrendamiento, <span class=\"_ _9\"> </span>i<span class=\"_ _0\"></span>ncrement\u00e1ndose<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>dicho <span class=\"_ _6\"> </span>per\u00edodo<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>los<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>periodos <span class=\"_ _6\"> </span>cubiertos<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>o<span class=\"_ _3\"></span>pci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>r<span class=\"_ _3\"></span>escindir <span class=\"_ _6\"> </span>el co<span class=\"ls0\">ntrato al tener el Grupo l<span class=\"_ _3\"></span>a certeza razonab<span class=\"_ _3\"></span>le de que dicha<span class=\"_ _3\"></span> opci\u00f3n no iba a ser e<span class=\"_ _3\"></span>jercitada. <span class=\"_ _7\"></span> </span>Los <span class=\"_ _d\"> </span>juicios <span class=\"_ _f\"> </span>aplicados <span class=\"_ _f\"> </span>par<span class=\"_ _3\"></span>a <span class=\"_ _d\"> </span>determinar <span class=\"_ _f\"> </span>la <span class=\"_ _d\"> </span>ex<span class=\"_ _3\"></span>istencia <span class=\"_ _f\"> </span>o <span class=\"_ _d\"> </span>no <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>la <span class=\"_ _d\"> </span>c<span class=\"_ _3\"></span>erteza <span class=\"_ _f\"> </span>razonable <span class=\"_ _d\"> </span>ha<span class=\"_ _3\"></span>n <span class=\"_ _d\"> </span>reca\u00ed<span class=\"_ _3\"></span>do fundamentalmente <span class=\"_ _3\"></span>en dos aspectos.<span class=\"_ _1e\"> </span>Si <span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span><span class=\"ls8\">ha</span> <span class=\"_ _8\"></span>ejercido <span class=\"_ _8\"></span>acciones <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>cancelar <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>contrato <span class=\"_ _8\"></span>revocable <span class=\"_ _8\"></span>o <span class=\"_ _a\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>un <span class=\"_ _a\"></span>venc<span class=\"_ _3\"></span>imiento inferior a un a\u00f1o, ent<span class=\"_ _3\"></span>iende que es<span class=\"_ _3\"></span>e contrato va a ser p<span class=\"_ _3\"></span>rorrogado.<span class=\"_ _1e\"> </span>Los <span class=\"_ _6\"> </span>t\u00e9rminos <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>condiciones <span class=\"_ _9\"> </span>contractuales <span class=\"_ _6\"> </span>aplicables <span class=\"_ _9\"> </span>a <span class=\"_ _8\"> </span>los <span class=\"_ _9\"> </span>periodos <span class=\"_ _6\"> </span>cubiertos <span class=\"_ _9\"> </span>por <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>opci\u00f3n <span class=\"_ _9\"> </span>de rescindir el contrato res<span class=\"_ _3\"></span>ultaban vent<span class=\"_ _3\"></span>ajosos<span class=\"_ _3\"></span> en relaci\u00f3n <span class=\"_ _3\"></span>con los precios de m<span class=\"_ _3\"></span>ercado.<span class=\"_ _3\"></span> El <span class=\"_ _3\"></span>Grupo <span class=\"_ _7\"></span>considera <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>todos <span class=\"_ _7\"></span>los <span class=\"_ _3\"></span>fluj<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>derivados <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dichas <span class=\"_ _7\"></span>opciones <span class=\"_ _3\"></span>est\u00e1n<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>refle<span class=\"_ _3\"></span>jados <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>loraci\u00f3n <span class=\"_ _3\"></span>de los <span class=\"_ _6\"> </span>pasivos <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>arrendamiento, <span class=\"_ _6\"> </span>al <span class=\"_ _6\"> </span>haber <span class=\"_ _6\"> </span>consi<span class=\"_ _3\"></span>derado <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>su <span class=\"_ _6\"> </span>c\u00e1lcu<span class=\"_ _3\"></span>lo <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>totalidad <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>plazos <span class=\"_ _6\"> </span>de  los contratos vigentes, con <span class=\"_ _3\"></span>independencia de q<span class=\"_ _3\"></span>ue estos sean revoca<span class=\"_ _3\"></span>bles o no.<span class=\"_ _7\"></span> Los <span class=\"_ _c\"> </span>pagos <span class=\"_ _c\"> </span>asociados <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>arr<span class=\"_ _3\"></span>endamientos <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>cort<span class=\"_ _3\"></span>o <span class=\"_ _c\"> </span>plazo <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>maquinaria <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>veh\u00edculos <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>todos<span class=\"_ _3\"></span> <span class=\"_ _c\"> </span>los arrendamientos de <span class=\"_ _3\"></span>activos de poco v<span class=\"_ _3\"></span>alor se reconoc<span class=\"_ _3\"></span>en sobre una base <span class=\"_ _3\"></span>lineal como u<span class=\"_ _3\"></span>n gast<span class=\"_ _7\"></span>o en resultados<span class=\"_ _3\"></span>. Los <span class=\"_ _b\"></span>arrendamientos <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>corto <span class=\"_ _b\"></span>plazo <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>on <span class=\"_ _b\"></span>arrendamient<span class=\"_ _3\"></span>os <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>plazo<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>arrendamien<span class=\"_ _3\"></span>to <span class=\"_ _18\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>12 <span class=\"_ _b\"></span>meses <span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>menos. Los activos de valor red<span class=\"_ _3\"></span>ucido incluye<span class=\"_ _3\"></span>n equipo inform\u00e1t<span class=\"_ _3\"></span>ico y elementos peq<span class=\"_ _3\"></span>ue\u00f1os de mobiliario de <span class=\"_ _3\"></span>oficina.<span class=\"_ _7\"></span> 2.11.1<span class=\"ls0\"> Op<span class=\"_ _0\"></span>cio<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>de pr<span class=\"_ _b\"></span>\u00f3rro<span class=\"_ _0\"></span>ga <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>re<span class=\"_ _b\"></span>sci<span class=\"_ _0\"></span>si\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span> </span>Varios  contratos  de  alquiler  de <span class=\"_ _9\"> </span>oficinas  y  equipos  incluyen  opciones  de  pr\u00f3rroga  o  de<span class=\"_ _0\"></span>  terminaci\u00f3n anticipada. Ambas opc<span class=\"_ _3\"></span>iones s<span class=\"_ _3\"></span>on ejercitables por e<span class=\"_ _3\"></span>l Grupo y no por el arr<span class=\"_ _3\"></span>endador respectivo.<span class=\"_ _7\"></span> El <span class=\"_ _3\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>cu<span class=\"_ _3\"></span>enta <span class=\"_ _7\"></span>con <span class=\"_ _e\"></span>inversi<span class=\"_ _3\"></span>ones <span class=\"_ _7\"></span>significat<span class=\"_ _3\"></span>ivas <span class=\"_ _7\"></span>en <span class=\"_ _e\"></span>locales <span class=\"_ _7\"></span>arrendad<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>incentive<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>continui<span class=\"_ _3\"></span>dad <span class=\"_ _7\"></span>o desincentiven <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>rescisi\u00f3n. <span class=\"_ _7\"></span>En <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>contratos <span class=\"_ _3\"></span>firm<span class=\"_ _3\"></span>ados <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Gr<span class=\"_ _3\"></span>upo <span class=\"_ _3\"></span>se <span class=\"_ _7\"></span>establecen <span class=\"_ _7\"></span>plazos <span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>rev<span class=\"_ _3\"></span>ocables <span class=\"_ _3\"></span>y, en <span class=\"_ _6\"> </span>algun<span class=\"_ _3\"></span>os <span class=\"_ _9\"> </span>casos, <span class=\"_ _6\"> </span>se <span class=\"_ _9\"> </span>especifican <span class=\"_ _6\"> </span>penalizacio<span class=\"_ _3\"></span>nes <span class=\"_ _6\"> </span>ad<span class=\"_ _3\"></span>icionales <span class=\"_ _9\"> </span>que <span class=\"_ _6\"> </span>consisten <span class=\"_ _9\"> </span>en  el <span class=\"_ _6\"> </span>abono <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>renta pendiente hasta el cumplimiento de di<span class=\"_ _0\"></span>chos plazos. El Grupo incorpora estas posibles <span class=\"_ _0\"></span>penalizaciones<span class=\"_ _3\"></span> en <span class=\"_ _0\"></span>la medida <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>que, <span class=\"_ _8\"> </span>com<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>indica<span class=\"_ _3\"></span>ba <span class=\"_ _8\"> </span>a<span class=\"_ _3\"></span>nteriormente,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>plazos <span class=\"_ _8\"></span>consid<span class=\"_ _3\"></span>erados <span class=\"_ _8\"> </span>incor<span class=\"_ _3\"></span>poran <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>plazos <span class=\"_ _8\"> </span>no<span class=\"_ _3\"></span> revocables los perio<span class=\"_ _3\"></span>dos cubiertos<span class=\"_ _3\"></span> por la opc<span class=\"_ _3\"></span>i\u00f3n de rescindir el co<span class=\"_ _3\"></span>ntrato.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "2.<span class=\"_ _0\"></span>12 I<span class=\"_ _0\"></span>nve<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> ot<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>acti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anc<span class=\"_ _b\"></span>iero<span class=\"_ _0\"></span>s<span class=\"fs5 fc2\"> <span class=\"_ _b\"></span><span class=\"fs1 fc0\"> </span></span>2.12.1<span class=\"ls0\"> Cl<span class=\"_ _b\"></span>asifi<span class=\"_ _b\"></span>caci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> </span>El <span class=\"ls0\">Grupo clas<span class=\"_ _3\"></span>ifica sus activ<span class=\"_ _3\"></span>os financieros en las s<span class=\"_ _3\"></span>iguientes cate<span class=\"_ _3\"></span>gor\u00edas de <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>aloraci\u00f3n<span class=\"lsa\">:<span class=\"_ _1e\"> </span></span></span>aquellos que <span class=\"_ _b\"></span>se valoran con <span class=\"_ _0\"></span>posterioridad a <span class=\"_ _b\"></span>va<span class=\"_ _3\"></span>lor razonable (ya <span class=\"_ _0\"></span>sea con <span class=\"_ _b\"></span>ca<span class=\"_ _3\"></span>mbios en <span class=\"_ _b\"></span>resultados o en otro resultado glo<span class=\"_ _3\"></span>bal), y<span class=\"_ _1e\"> </span>aquellos que se va<span class=\"_ _3\"></span>loran a coste am<span class=\"_ _3\"></span>ortizado. <span class=\"_ _3\"></span> La <span class=\"_ _3\"></span>clasificaci\u00f3n <span class=\"_ _7\"></span>depende <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>modelo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>negocio <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>entidad <span class=\"_ _7\"></span>para <span class=\"_ _3\"></span>gest<span class=\"_ _3\"></span>ionar <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _3\"></span>financieros<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>de los t\u00e9rminos contractu<span class=\"_ _3\"></span>ales de los flujos<span class=\"_ _3\"></span> de efectivo.<span class=\"_ _3\"></span> Para <span class=\"_ _3\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>activos<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alorados <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>p\u00e9rdidas<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>registr<span class=\"_ _3\"></span>ar\u00e1n <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>resu<span class=\"_ _3\"></span>ltados <span class=\"_ _7\"></span>o <span class=\"_ _3\"></span>en otro <span class=\"_ _8\"> </span>r<span class=\"_ _3\"></span>esultado <span class=\"_ _6\"> </span>global. <span class=\"_ _6\"> </span>Para <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>inversiones <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>instrumentos <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>patr<span class=\"_ _3\"></span>imonio <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>no <span class=\"_ _8\"> </span>s<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>mantienen <span class=\"_ _6\"> </span>para negociaci\u00f3n, depender\u00e1 de si <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>realiz\u00f3 una elecci\u00f3n irrevocable <span class=\"_ _0\"></span>en el momento <span class=\"_ _0\"></span>del reconocimiento inicial para contabilizar <span class=\"_ _3\"></span>la invers<span class=\"_ _3\"></span>i\u00f3n en patrimonio a val<span class=\"_ _3\"></span>or razonable con cam<span class=\"_ _3\"></span>bios en otro resultado<span class=\"_ _3\"></span> global.<span class=\"_ _7\"></span> El <span class=\"_ _3\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _7\"></span>reclasifica <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>as <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>cuando<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>solo <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ambia <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>modelo <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>negocio <span class=\"_ _7\"></span>par<span class=\"_ _3\"></span>a gestionar esos activos.<span class=\"_ _3\"></span> 2.12.1.1<span class=\"ls0\"> Re<span class=\"_ _b\"></span>conoc<span class=\"_ _0\"></span>imi<span class=\"_ _b\"></span>ento<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> b<span class=\"_ _0\"></span>aj<span class=\"_ _0\"></span>a e<span class=\"_ _b\"></span>n c<span class=\"_ _0\"></span>uen<span class=\"_ _0\"></span>tas<span class=\"_ _b\"></span> </span>Las compras <span class=\"_ _3\"></span>y ve<span class=\"_ _3\"></span>ntas conv<span class=\"_ _3\"></span>encionales <span class=\"_ _3\"></span>de activos<span class=\"_ _3\"></span> fin<span class=\"_ _3\"></span>ancieros s<span class=\"_ _3\"></span>e reconoc<span class=\"_ _3\"></span>en en <span class=\"_ _3\"></span>la fec<span class=\"_ _3\"></span>ha de n<span class=\"_ _3\"></span>egociaci\u00f3n, <span class=\"_ _3\"></span>la fecha <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>compromete a <span class=\"_ _b\"></span>comprar o <span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>ender <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>activo. <span class=\"_ _0\"></span>Los acti<span class=\"_ _0\"></span>vos <span class=\"_ _0\"></span>financieros se <span class=\"_ _b\"></span>dan de <span class=\"_ _b\"></span>baja<span class=\"_ _3\"></span> en cuentas cuando expiran o se ceden los derechos a recibir flujos de efectivo de los activos financieros y el grupo ha transferi<span class=\"_ _3\"></span>do sustancialm<span class=\"_ _3\"></span>ente todos los riesg<span class=\"_ _3\"></span>os y beneficios in<span class=\"_ _3\"></span>herentes a la pr<span class=\"_ _7\"></span>opiedad.<span class=\"_ _1e\"> </span>2.12.1.2<span class=\"ls0\"> V<span class=\"_ _0\"></span>alo<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n </span>En <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>mo<span class=\"_ _3\"></span>mento <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>econoc<span class=\"_ _3\"></span>imiento <span class=\"_ _7\"></span>inicial, <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _7\"></span>valora <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>financiero<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>m\u00e1s, en <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>aso <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _e\"></span>act<span class=\"_ _3\"></span>ivo <span class=\"_ _e\"></span>fin<span class=\"_ _3\"></span>anciero <span class=\"_ _e\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>ea <span class=\"_ _e\"></span>a <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _e\"></span>con <span class=\"_ _a\"></span>camb<span class=\"_ _3\"></span>ios <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>resultados <span class=\"_ _e\"></span>(<span class=\"_ _3\"></span>VRR), <span class=\"_ _a\"></span>los costes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>trans<span class=\"_ _3\"></span>acci\u00f3n <span class=\"_ _b\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _18\"></span>s<span class=\"_ _3\"></span>ean <span class=\"_ _b\"></span>directament<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>atribuibles <span class=\"_ _0\"></span>a <span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _b\"></span>adquisici\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>financ<span class=\"_ _3\"></span>iero. <span class=\"_ _b\"></span>Los <span class=\"_ _b\"></span>costes<span class=\"_ _3\"></span> de <span class=\"_ _6\"> </span>la <span class=\"_ _8\"> </span>tr<span class=\"_ _3\"></span>ansacci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _6\"> </span>financieros <span class=\"_ _6\"> </span>registrados <span class=\"_ _9\"> </span>a <span class=\"_ _8\"></span>valor <span class=\"_ _6\"> </span>razonable <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>on <span class=\"_ _6\"> </span>cambios <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>resultados<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>se reconocen como gastos e<span class=\"_ _3\"></span>n resultados.<span class=\"_ _1e\"> </span>Los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>financier<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>derivad<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>impl\u00edcitos <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>onsideran <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>t<span class=\"_ _3\"></span>otalidad <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>determ<span class=\"_ _3\"></span>inar <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>flujos de efectivo son \u00fanicam<span class=\"_ _3\"></span>ente el pag<span class=\"_ _3\"></span>o de principal e inter<span class=\"_ _3\"></span>eses.<span class=\"_ _3\"></span> Instrumentos de deud<span class=\"_ _3\"></span>a<span class=\"ff2\"> </span>La <span class=\"_ _0\"></span>valoraci\u00f3n posterior de <span class=\"_ _0\"></span>los instrumentos de <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>euda depende del <span class=\"_ _b\"></span>mode<span class=\"_ _3\"></span>lo de negocio del Grupo <span class=\"_ _b\"></span>par<span class=\"_ _3\"></span>a gestionar e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>activo y<span class=\"_ _3\"></span> de <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>caracter\u00edsticas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>flujos<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de efect<span class=\"_ _3\"></span>ivo de<span class=\"_ _3\"></span>l ac<span class=\"_ _3\"></span>tivo. <span class=\"_ _3\"></span>Hay <span class=\"_ _3\"></span>tres <span class=\"_ _3\"></span>categor\u00edas <span class=\"_ _3\"></span>de valoraci\u00f3n en las qu<span class=\"_ _3\"></span>e el grupo clasifica sus <span class=\"_ _3\"></span>instrumentos de d<span class=\"_ _3\"></span>euda:<span class=\"_ _1e\"> </span>Coste <span class=\"_ _10\"> </span>amortizado: <span class=\"_ _10\"> </span>Los <span class=\"_ _10\"> </span>a<span class=\"_ _3\"></span>ctivos <span class=\"_ _10\"> </span>que <span class=\"_ _10\"> </span>se <span class=\"_ _10\"> </span>mantienen <span class=\"_ _10\"> </span>para <span class=\"_ _10\"> </span>el <span class=\"_ _10\"> </span>cob<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>o <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>flujos <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>efectivo contractuales <span class=\"_ _0\"></span>cuando esos <span class=\"_ _b\"></span>flujos<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>efectivo representan <span class=\"_ _b\"></span>s\u00f3<span class=\"_ _3\"></span>lo pa<span class=\"_ _0\"></span>gos de <span class=\"_ _b\"></span>principal<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>ntereses <span class=\"_ _0\"></span>se valoran a <span class=\"_ _b\"></span>coste amortizado.<span class=\"_ _3\"></span> Los <span class=\"_ _b\"></span>ingres<span class=\"_ _3\"></span>os por <span class=\"_ _0\"></span>intereses de <span class=\"_ _0\"></span>estos activos <span class=\"_ _0\"></span>financieros<span class=\"_ _3\"></span> se <span class=\"_ _b\"></span>incluyen en <span class=\"_ _9\"> </span>ingresos <span class=\"_ _6\"> </span>f<span class=\"_ _3\"></span>inancieros <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>acuerdo <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>m\u00e9todo <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>ti<span class=\"_ _0\"></span>po <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>inter\u00e9s <span class=\"_ _9\"> </span>efectivo. <span class=\"_ _9\"> </span>Cualquier ganancia o p\u00e9rdida que surja cuando se den de baja se reconoce directame<span class=\"_ _3\"></span>nte en el resultado del <span class=\"_ _e\"></span>ejercicio <span class=\"_ _e\"></span>junto <span class=\"_ _e\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>las <span class=\"_ _e\"></span>ganancias <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>\u00e9rdidas <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>difere<span class=\"_ _3\"></span>ncias <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>ca<span class=\"_ _3\"></span>mbio. <span class=\"_ _e\"></span>Las <span class=\"_ _e\"></span>p\u00e9rdidas <span class=\"_ _e\"></span>por<span class=\"_ _3\"></span> deterioro del valor s<span class=\"_ _3\"></span>e prese<span class=\"_ _3\"></span>ntan como una part<span class=\"_ _3\"></span>ida separada en <span class=\"_ _3\"></span>el estado de r<span class=\"_ _3\"></span>esultados.<span class=\"_ _1e\"> </span>Valor <span class=\"_ _7\"></span>razo<span class=\"_ _3\"></span>nable <span class=\"_ _e\"></span>con <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>otro <span class=\"_ _e\"></span>resultado <span class=\"_ _e\"></span>globa<span class=\"_ _3\"></span>l: <span class=\"_ _7\"></span>Los<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>activos<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>ma<span class=\"_ _3\"></span>ntienen <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>ara <span class=\"_ _e\"></span>el cobro <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo contractuales <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> pa<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>vender los <span class=\"_ _b\"></span>activos financieros, <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>uando los <span class=\"_ _b\"></span>flujos<span class=\"_ _7\"></span> de <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>represent<span class=\"_ _3\"></span>an <span class=\"_ _7\"></span>s\u00f3lo <span class=\"_ _7\"></span>pag<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>principal <span class=\"_ _7\"></span>e <span class=\"_ _e\"></span>intereses, <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>valoran <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>v<span class=\"_ _3\"></span>alor razonable <span class=\"_ _e\"></span>con <span class=\"_ _a\"></span>cambios <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>otro <span class=\"_ _a\"></span>resultado <span class=\"_ _e\"></span>g<span class=\"_ _3\"></span>lobal. <span class=\"_ _e\"></span>Los<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>mov<span class=\"_ _3\"></span>imientos <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _e\"></span>i<span class=\"_ _3\"></span>mporte <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>libros <span class=\"_ _a\"></span>se llevan <span class=\"_ _a\"></span>a <span class=\"_ _8\"></span>otro <span class=\"_ _8\"></span>resultado <span class=\"_ _a\"></span>global, <span class=\"_ _8\"></span>excepto <span class=\"_ _a\"></span>p<span class=\"_ _3\"></span>ara <span class=\"_ _8\"></span>el <span class=\"_ _a\"></span>reconocimient<span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>gan<span class=\"_ _3\"></span>ancias <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>por deterioro del valor, ingreso<span class=\"_ _3\"></span>s ordinarios por intereses<span class=\"_ _3\"></span> y ganancias o p\u00e9rdidas por d<span class=\"_ _3\"></span>iferencias de cambio que <span class=\"_ _0\"></span>se reconocen en resultados. Cuando <span class=\"_ _0\"></span>el activo financiero se <span class=\"_ _0\"></span>da de <span class=\"_ _0\"></span>baja en cuentas, la <span class=\"_ _b\"></span>ganancia <span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _b\"></span>acum<span class=\"_ _3\"></span>ulada <span class=\"_ _b\"></span>previ<span class=\"_ _3\"></span>amente reconocida <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>otro <span class=\"_ _b\"></span>res<span class=\"_ _3\"></span>ultado <span class=\"_ _b\"></span>globa<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reclasifica desde patrimonio ne<span class=\"_ _3\"></span>to a resultados<span class=\"_ _3\"></span>. Los ingresos por <span class=\"_ _3\"></span>intereses d<span class=\"_ _3\"></span>e estos activos f<span class=\"_ _3\"></span>inancieros se incluyen <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>ingresos <span class=\"_ _a\"></span>finan<span class=\"_ _3\"></span>cieros <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>acuerdo <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>m\u00e9todo <span class=\"_ _8\"></span>del <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>inter\u00e9s<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>efectivo. <span class=\"_ _8\"></span>Las ganancias y <span class=\"_ _3\"></span>p\u00e9rdid<span class=\"_ _3\"></span>as p<span class=\"_ _3\"></span>or diferenc<span class=\"_ _3\"></span>ias de <span class=\"_ _3\"></span>cambio <span class=\"_ _3\"></span>se pre<span class=\"_ _3\"></span>sentan <span class=\"_ _3\"></span>en otras <span class=\"_ _3\"></span>ganancias <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>p\u00e9rdidas y<span class=\"_ _3\"></span> el <span class=\"_ _6\"> </span>gas<span class=\"_ _3\"></span>to <span class=\"_ _6\"> </span>p<span class=\"_ _3\"></span>or <span class=\"_ _9\"> </span>deterioro <span class=\"_ _6\"> </span>del<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>v<span class=\"_ _3\"></span>alor <span class=\"_ _6\"> </span>s<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>pres<span class=\"_ _3\"></span>enta <span class=\"_ _9\"> </span>como <span class=\"_ _6\"> </span>una <span class=\"_ _9\"> </span>partida <span class=\"_ _6\"> </span>s<span class=\"_ _3\"></span>eparada <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>estado <span class=\"_ _9\"> </span>de resultados.<span class=\"_ _1e\"> </span>Valor r<span class=\"_ _3\"></span>azonable <span class=\"_ _3\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cambios <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>esultados: <span class=\"_ _3\"></span>Los <span class=\"_ _3\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>cu<span class=\"_ _3\"></span>mplen <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>criter<span class=\"_ _3\"></span>io<span class=\"_ _7\"></span> <span class=\"_ _3\"></span>para<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>oste amortizado <span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>para <span class=\"_ _3\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>otro <span class=\"_ _3\"></span>resultado <span class=\"_ _7\"></span>global <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>reco<span class=\"_ _3\"></span>nocen <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>lor razonable con ca<span class=\"_ _3\"></span>mbios en <span class=\"_ _3\"></span>resultados. U<span class=\"_ _3\"></span>na gananc<span class=\"_ _3\"></span>ia o una p<span class=\"_ _3\"></span>\u00e9rdida en u<span class=\"_ _3\"></span>na inversi\u00f3n <span class=\"_ _3\"></span>en deuda que se recon<span class=\"_ _3\"></span>ozca c<span class=\"_ _3\"></span>on posterioridad <span class=\"_ _3\"></span>a v<span class=\"_ _3\"></span>alor razonab<span class=\"_ _3\"></span>le con <span class=\"_ _3\"></span>cambi<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>en resu<span class=\"_ _3\"></span>ltados <span class=\"_ _3\"></span>se reconoce en <span class=\"_ _6\"> </span>resultados <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>prese<span class=\"_ _3\"></span>nta <span class=\"_ _6\"> </span>neta <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>estado <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>resultados <span class=\"_ _6\"> </span>dentro<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>otras<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>ganancias <span class=\"_ _6\"> </span>/ (p\u00e9rdidas) en el ejerc<span class=\"_ _3\"></span>icio en que surge.<span class=\"_ _1e\"> </span>Instrumentos de patrimo<span class=\"_ _3\"></span>nio neto<span class=\"_ _3\"></span> El grupo <span class=\"_ _b\"></span>va<span class=\"_ _3\"></span>lora posteriormente todas las inversiones <span class=\"_ _0\"></span>en patrimon<span class=\"_ _3\"></span>io neto <span class=\"_ _0\"></span>a valor <span class=\"_ _0\"></span>razonable.<span class=\"_ _3\"></span> Cuando l<span class=\"_ _0\"></span>a direcci\u00f3n <span class=\"_ _e\"></span>del <span class=\"_ _a\"></span>grupo <span class=\"_ _e\"></span>h<span class=\"_ _3\"></span>a <span class=\"_ _e\"></span>optado <span class=\"_ _e\"></span>por <span class=\"_ _a\"></span>presentar <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>ganancias <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _e\"></span>val<span class=\"_ _3\"></span>or <span class=\"_ _e\"></span>razonab<span class=\"_ _3\"></span>le <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>las inversiones <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>patrimonio  neto <span class=\"_ _6\"> </span>e<span class=\"_ _3\"></span>n <span class=\"_ _9\"> </span>otro <span class=\"_ _9\"> </span>resultado <span class=\"_ _9\"> </span>global, <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>hay <span class=\"_ _9\"> </span>reclasificaci\u00f3n  posterior <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>las ganancias <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>el val<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>razona<span class=\"_ _3\"></span>ble <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>esultados <span class=\"_ _0\"></span>siguiendo <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>baja <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>cuentas <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>inversi\u00f3n<span class=\"_ _3\"></span>. Los <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ividendos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>tales <span class=\"_ _7\"></span>invers<span class=\"_ _3\"></span>iones <span class=\"_ _7\"></span>siguen <span class=\"_ _7\"></span>reconoci\u00e9ndose <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>resultad<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>del <span class=\"_ _3\"></span>ej<span class=\"_ _3\"></span>ercicio <span class=\"_ _7\"></span>como<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>otros<span class=\"_ _3\"></span> ingresos cuando se esta<span class=\"_ _3\"></span>blece el derecho<span class=\"_ _3\"></span> de la socied<span class=\"_ _3\"></span>ad a recibir los pa<span class=\"_ _3\"></span>gos.<span class=\"_ _7\"></span> 2.12.2<span class=\"ls0\"> De<span class=\"_ _b\"></span>teri<span class=\"_ _0\"></span>oro<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span>l va<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>or </span>El<span class=\"ls0\"> Grupo eval\u00faa sobre una base prospectiva las p\u00e9rdidas de cr\u00e9dito esperadas asociad<span class=\"_ _3\"></span>as con sus activos </span>a <span class=\"_ _b\"></span>coste <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>mortizado <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>valor<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>otro <span class=\"_ _b\"></span>resultado <span class=\"_ _0\"></span>global. <span class=\"_ _0\"></span>La <span class=\"_ _b\"></span>metodo<span class=\"_ _3\"></span>log\u00eda <span class=\"_ _b\"></span>apl<span class=\"_ _3\"></span>icada <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>ara deterioro del valor <span class=\"_ _3\"></span>depende de si <span class=\"_ _3\"></span>ha habido un incr<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>mento significativo <span class=\"_ _3\"></span>en el riesgo de cr\u00e9dito. <span class=\"_ _7\"></span> Para las cuentas comerciales a cobrar, el grupo aplica el enfoque simplificado permitido<span class=\"_ _3\"></span> por la NIIF 9, <span class=\"_ _0\"></span>que exige <span class=\"_ _7\"></span>que <span class=\"_ _e\"></span>las <span class=\"_ _e\"></span>p\u00e9rdidas <span class=\"_ _e\"></span>esperadas <span class=\"_ _e\"></span>durante <span class=\"_ _e\"></span>su <span class=\"_ _7\"></span>v<span class=\"_ _3\"></span>ida <span class=\"_ _7\"></span>se <span class=\"_ _e\"></span>r<span class=\"_ _3\"></span>econozcan <span class=\"_ _7\"></span>des<span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>el <span class=\"_ _e\"></span>recon<span class=\"_ _3\"></span>ocimiento <span class=\"_ _7\"></span>i<span class=\"_ _3\"></span>nicial <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>la<span class=\"_ _7\"></span><span class=\"ls13\">s </span>cuentas a cobrar, v\u00e9ase<span class=\"_ _3\"></span> la Nota <span class=\"_ _3\"></span><span class=\"ls8\">3.3</span> ries<span class=\"_ _3\"></span>go de cr\u00e9dito para m\u00e1s<span class=\"_ _3\"></span> detalles.<span class=\"_ _1e\"> </span>2.12.3<span class=\"ls0\"> De<span class=\"_ _b\"></span>riva<span class=\"_ _0\"></span>dos<span class=\"_ _b\"></span> y a<span class=\"_ _0\"></span>cti<span class=\"_ _b\"></span>vida<span class=\"_ _0\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>obe<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>ura<span class=\"_ _b\"></span> </span>Los <span class=\"_ _a\"></span>derivados <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>reconoce<span class=\"_ _3\"></span>n <span class=\"_ _a\"></span>inicialmente <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _a\"></span>razonable <span class=\"_ _8\"></span>en <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>que <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>firma <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>contrato <span class=\"_ _8\"></span>de derivados <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>posteriormente <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>uelven <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>valorar <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>balance. <span class=\"_ _a\"></span>La<span class=\"_ _1e\"> </span>c<span class=\"_ _1e\"> </span>ontabilizaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>cam<span class=\"_ _3\"></span>bios <span class=\"_ _b\"></span>posteri<span class=\"_ _3\"></span>ores <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>azonable <span class=\"_ _b\"></span>depende<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>derivado <span class=\"_ _b\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>desig<span class=\"_ _3\"></span>nado como un instrumento<span class=\"_ _3\"></span> de cobertura y<span class=\"_ _3\"></span>, si es as\u00ed, de<span class=\"_ _3\"></span> la naturaleza d<span class=\"_ _3\"></span>e la partida <span class=\"_ _3\"></span>que es<span class=\"_ _7\"></span>t\u00e1 cubriendo. El grup<span class=\"_ _3\"></span>o designa determinados <span class=\"_ _3\"></span>derivados como:<span class=\"_ _1e\"> </span>coberturas <span class=\"_ _6\"> </span>del <span class=\"_ _8\"> </span>valor <span class=\"_ _6\"> </span>razonable <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>ac<span class=\"_ _3\"></span>tivos <span class=\"_ _6\"> </span>o <span class=\"_ _8\"> </span>pasivos<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>reconocidos <span class=\"_ _8\"> </span>o <span class=\"_ _6\"> </span>un <span class=\"_ _6\"> </span>compromiso <span class=\"_ _6\"> </span>en <span class=\"_ _8\"></span>firme<span class=\"_ _3\"></span> (coberturas del valor raz<span class=\"_ _3\"></span>onable)<span class=\"_ _1e\"> </span>coberturas <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>un <span class=\"_ _6\"> </span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _9\"> </span>concreto <span class=\"_ _9\"> </span>asociado <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>flujos <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>ef<span class=\"_ _3\"></span>ectivo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>pasivos reconocidos y transacc<span class=\"_ _3\"></span>iones <span class=\"_ _3\"></span>previstas altam<span class=\"_ _3\"></span>ente probables (c<span class=\"_ _3\"></span>oberturas de flujos <span class=\"_ _3\"></span>de efectivo), o<span class=\"_ _1e\"> </span>coberturas de una inv<span class=\"_ _3\"></span>ersi\u00f3n neta en un<span class=\"_ _3\"></span> negocio en el <span class=\"_ _3\"></span>extranjero (cobertur<span class=\"_ _3\"></span>as de inv<span class=\"_ _3\"></span>ersi\u00f3n neta).<span class=\"_ _7\"></span> Al in<span class=\"_ _3\"></span>icio d<span class=\"_ _3\"></span>e l<span class=\"_ _3\"></span>a r<span class=\"_ _3\"></span>elaci\u00f3n <span class=\"_ _3\"></span>de c<span class=\"_ _3\"></span>obertura, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>grup<span class=\"_ _3\"></span>o doc<span class=\"_ _3\"></span>umenta <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>relaci\u00f3n <span class=\"_ _3\"></span>econ<span class=\"_ _3\"></span>\u00f3mica <span class=\"_ _3\"></span>entre <span class=\"_ _3\"></span>los <span class=\"_ _e\"></span>instrum<span class=\"_ _3\"></span>entos <span class=\"_ _3\"></span>de cobertura y las partidas cubiertas, inc<span class=\"_ _3\"></span>luyendo si se espera que los camb<span class=\"_ _3\"></span>ios en los flujos de efectivo de los instrumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>bertura <span class=\"_ _e\"></span>compensen <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>las <span class=\"_ _7\"></span>partidas <span class=\"_ _7\"></span>cub<span class=\"_ _3\"></span>iertas. <span class=\"_ _7\"></span>El grupo <span class=\"_ _3\"></span>docu<span class=\"_ _3\"></span>menta <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>objeti<span class=\"_ _3\"></span>vo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>gest<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _3\"></span>estrategia <span class=\"_ _7\"></span>para <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>mprender <span class=\"_ _7\"></span>sus <span class=\"_ _3\"></span>trans<span class=\"_ _3\"></span>acciones <span class=\"_ _3\"></span>de cobertura.<span class=\"_ _1e\"> </span>2.14<span class=\"ls0\"> Cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tas<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ome<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s a<span class=\"_ _b\"></span> co<span class=\"_ _0\"></span>bra<span class=\"_ _b\"></span>r </span>Las cuentas comerciales a <span class=\"_ _0\"></span>cobrar se reconocen <span class=\"_ _0\"></span>inicialmente por su valor <span class=\"_ _0\"></span>razonable y posteriormente por su coste <span class=\"_ _7\"></span>amortizado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>inter\u00e9s<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>efectivo, <span class=\"_ _7\"></span>menos <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>orrecc<span class=\"_ _7\"></span>i\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>p\u00e9rdidas<span class=\"_ _3\"></span> del v<span class=\"_ _3\"></span>alor. <span class=\"_ _3\"></span>V\u00e9as<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Nota <span class=\"_ _7\"></span><span class=\"ls8\">13</span> <span class=\"_ _7\"></span>para <span class=\"_ _3\"></span>informaci\u00f3n <span class=\"_ _3\"></span>ad<span class=\"_ _3\"></span>icional <span class=\"_ _7\"></span>sobre <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>contabilizaci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>grupo <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>cuentas comerciales <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>cobrar <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>N<span class=\"_ _3\"></span>ota <span class=\"_ _b\"></span>3.<span class=\"_ _3\"></span>3 <span class=\"_ _b\"></span>para una <span class=\"_ _18\"></span>d<span class=\"_ _3\"></span>escripci\u00f3n <span class=\"_ _b\"></span>de las <span class=\"_ _18\"></span>pol\u00edt<span class=\"_ _3\"></span>icas <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>relaci\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>deterioro del valor. Las <span class=\"_ _a\"></span>cuentas<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>comerci<span class=\"_ _3\"></span>ales <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>cobrar <span class=\"_ _8\"></span>son <span class=\"_ _a\"></span>importes <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span>deudados <span class=\"_ _8\"></span>por <span class=\"_ _e\"></span>cl<span class=\"_ _3\"></span>ientes <span class=\"_ _a\"></span>por <span class=\"_ _8\"></span>bienes <span class=\"_ _a\"></span>vendidos <span class=\"_ _8\"></span>o <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>ervicios prestados <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>curso <span class=\"_ _a\"></span>ordi<span class=\"_ _3\"></span>nario <span class=\"_ _e\"></span>del <span class=\"_ _a\"></span>negocio<span class=\"_ _3\"></span>. <span class=\"_ _e\"></span>General<span class=\"_ _3\"></span>mente <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>l<span class=\"_ _3\"></span>iquidan <span class=\"_ _a\"></span>entre <span class=\"_ _e\"></span>60<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>90 <span class=\"_ _e\"></span>d\u00ed<span class=\"_ _3\"></span>as <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>tanto <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e clasifican todas como corrientes. Las cuentas comerciales a<span class=\"_ _3\"></span> cobrar se reconocen inicialmente al importe de la <span class=\"_ _e\"></span>contraprestac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _a\"></span>que <span class=\"_ _e\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>incondic<span class=\"_ _3\"></span>ional <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>menos <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>contengan <span class=\"_ _a\"></span>component<span class=\"_ _3\"></span>es <span class=\"_ _e\"></span>financier<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>sign<span class=\"_ _3\"></span>ificativos, cuando <span class=\"_ _8\"></span>se <span class=\"_ _a\"></span>reconocen <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>su <span class=\"_ _a\"></span>valor <span class=\"_ _8\"></span>razonable. <span class=\"_ _8\"></span>El <span class=\"_ _a\"></span>gru<span class=\"_ _3\"></span>po <span class=\"_ _8\"></span>mantiene <span class=\"_ _a\"></span>las <span class=\"_ _8\"></span>cuentas <span class=\"_ _8\"></span>comerciales <span class=\"_ _8\"></span>a <span class=\"_ _a\"></span>cobrar <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>el objetivo <span class=\"_ _8\"> </span>de <span class=\"_ _6\"> </span>cobrar <span class=\"_ _8\"> </span>los <span class=\"_ _6\"> </span>flujos <span class=\"_ _6\"> </span>de <span class=\"_ _8\"></span>efectivo <span class=\"_ _8\"> </span>co<span class=\"_ _3\"></span>ntractuales<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _6\"> </span>por <span class=\"_ _8\"></span>tanto <span class=\"_ _8\"> </span>se <span class=\"_ _6\"> </span>valoran <span class=\"_ _6\"> </span>con <span class=\"_ _8\"></span>poster<span class=\"_ _3\"></span>ioridad <span class=\"_ _8\"> </span>a <span class=\"_ _6\"> </span>coste amortizado usa<span class=\"_ _3\"></span>ndo el m\u00e9t<span class=\"_ _3\"></span>odo del <span class=\"_ _3\"></span>inter\u00e9s efectivo.<span class=\"_ _3\"></span> Detalles sobre <span class=\"_ _3\"></span>las pol\u00edticas co<span class=\"_ _3\"></span>ntables sobre<span class=\"_ _3\"></span> deterioro <span class=\"_ _3\"></span>del valor y el c\u00e1lculo de <span class=\"_ _3\"></span>la correcc<span class=\"_ _3\"></span>i\u00f3n de valor p<span class=\"_ _3\"></span>or p\u00e9rdidas<span class=\"_ _3\"></span> se proporcionan en la<span class=\"_ _3\"></span> Nota <span class=\"_ _3\"></span><span class=\"ls8\">3.3</span> riesgo de<span class=\"_ _3\"></span> cr\u00e9dito.<span class=\"_ _3\"></span> Las <span class=\"_ _5\"> </span>cesiones <span class=\"_ _11\"> </span>de <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>c<span class=\"_ _3\"></span>uentas <span class=\"_ _11\"> </span>a <span class=\"_ _5\"> </span>cobrar <span class=\"_ _11\"> </span>dan <span class=\"_ _5\"> </span>como<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>resultado<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>su <span class=\"_ _11\"> </span>baja <span class=\"_ _5\"> </span>si <span class=\"_ _5\"> </span>e<span class=\"_ _3\"></span>l <span class=\"_ _5\"> </span>Grupo <span class=\"_ _11\"> </span>se <span class=\"_ _5\"> </span>desprende<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>de sustancialmente <span class=\"_ _7\"></span>todos <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>riesgos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>beneficios<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>titularidad<span class=\"_ _3\"></span>, <span class=\"_ _7\"></span>incluidos <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>efe<span class=\"_ _3\"></span>ctos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>mora. <span class=\"_ _7\"></span>E<span class=\"_ _7\"></span>n <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>aso contrario, los resultados d<span class=\"_ _3\"></span>e la cesi\u00f3n se c<span class=\"_ _3\"></span>lasifican com<span class=\"_ _3\"></span>o recursos ajenos.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "2.<span class=\"_ _0\"></span>12 I<span class=\"_ _0\"></span>nve<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> ot<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>acti<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anc<span class=\"_ _b\"></span>iero<span class=\"_ _0\"></span>s<span class=\"fs5 fc2\"> <span class=\"_ _b\"></span><span class=\"fs1 fc0\"> </span></span>2.12.1<span class=\"ls0\"> Cl<span class=\"_ _b\"></span>asifi<span class=\"_ _b\"></span>caci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> </span>El <span class=\"ls0\">Grupo clas<span class=\"_ _3\"></span>ifica sus activ<span class=\"_ _3\"></span>os financieros en las s<span class=\"_ _3\"></span>iguientes cate<span class=\"_ _3\"></span>gor\u00edas de <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>aloraci\u00f3n<span class=\"lsa\">:<span class=\"_ _1e\"> </span></span></span>aquellos que <span class=\"_ _b\"></span>se valoran con <span class=\"_ _0\"></span>posterioridad a <span class=\"_ _b\"></span>va<span class=\"_ _3\"></span>lor razonable (ya <span class=\"_ _0\"></span>sea con <span class=\"_ _b\"></span>ca<span class=\"_ _3\"></span>mbios en <span class=\"_ _b\"></span>resultados o en otro resultado glo<span class=\"_ _3\"></span>bal), y<span class=\"_ _1e\"> </span>aquellos que se va<span class=\"_ _3\"></span>loran a coste am<span class=\"_ _3\"></span>ortizado. <span class=\"_ _3\"></span> La <span class=\"_ _3\"></span>clasificaci\u00f3n <span class=\"_ _7\"></span>depende <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>modelo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>negocio <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>entidad <span class=\"_ _7\"></span>para <span class=\"_ _3\"></span>gest<span class=\"_ _3\"></span>ionar <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _3\"></span>financieros<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>de los t\u00e9rminos contractu<span class=\"_ _3\"></span>ales de los flujos<span class=\"_ _3\"></span> de efectivo.<span class=\"_ _3\"></span> Para <span class=\"_ _3\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>activos<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alorados <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>valor <span class=\"_ _7\"></span>razonable, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>ganancias <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>p\u00e9rdidas<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>registr<span class=\"_ _3\"></span>ar\u00e1n <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>resu<span class=\"_ _3\"></span>ltados <span class=\"_ _7\"></span>o <span class=\"_ _3\"></span>en otro <span class=\"_ _8\"> </span>r<span class=\"_ _3\"></span>esultado <span class=\"_ _6\"> </span>global. <span class=\"_ _6\"> </span>Para <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>inversiones <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>instrumentos <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>patr<span class=\"_ _3\"></span>imonio <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>no <span class=\"_ _8\"> </span>s<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>mantienen <span class=\"_ _6\"> </span>para negociaci\u00f3n, depender\u00e1 de si <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>realiz\u00f3 una elecci\u00f3n irrevocable <span class=\"_ _0\"></span>en el momento <span class=\"_ _0\"></span>del reconocimiento inicial para contabilizar <span class=\"_ _3\"></span>la invers<span class=\"_ _3\"></span>i\u00f3n en patrimonio a val<span class=\"_ _3\"></span>or razonable con cam<span class=\"_ _3\"></span>bios en otro resultado<span class=\"_ _3\"></span> global.<span class=\"_ _7\"></span> El <span class=\"_ _3\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _7\"></span>reclasifica <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>as <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>cuando<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>solo <span class=\"_ _7\"></span>cuando <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ambia <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>modelo <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>negocio <span class=\"_ _7\"></span>par<span class=\"_ _3\"></span>a gestionar esos activos.<span class=\"_ _3\"></span> 2.12.1.1<span class=\"ls0\"> Re<span class=\"_ _b\"></span>conoc<span class=\"_ _0\"></span>imi<span class=\"_ _b\"></span>ento<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> b<span class=\"_ _0\"></span>aj<span class=\"_ _0\"></span>a e<span class=\"_ _b\"></span>n c<span class=\"_ _0\"></span>uen<span class=\"_ _0\"></span>tas<span class=\"_ _b\"></span> </span>Las compras <span class=\"_ _3\"></span>y ve<span class=\"_ _3\"></span>ntas conv<span class=\"_ _3\"></span>encionales <span class=\"_ _3\"></span>de activos<span class=\"_ _3\"></span> fin<span class=\"_ _3\"></span>ancieros s<span class=\"_ _3\"></span>e reconoc<span class=\"_ _3\"></span>en en <span class=\"_ _3\"></span>la fec<span class=\"_ _3\"></span>ha de n<span class=\"_ _3\"></span>egociaci\u00f3n, <span class=\"_ _3\"></span>la fecha <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>compromete a <span class=\"_ _b\"></span>comprar o <span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>ender <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>activo. <span class=\"_ _0\"></span>Los acti<span class=\"_ _0\"></span>vos <span class=\"_ _0\"></span>financieros se <span class=\"_ _b\"></span>dan de <span class=\"_ _b\"></span>baja<span class=\"_ _3\"></span> en cuentas cuando expiran o se ceden los derechos a recibir flujos de efectivo de los activos financieros y el grupo ha transferi<span class=\"_ _3\"></span>do sustancialm<span class=\"_ _3\"></span>ente todos los riesg<span class=\"_ _3\"></span>os y beneficios in<span class=\"_ _3\"></span>herentes a la pr<span class=\"_ _7\"></span>opiedad.<span class=\"_ _1e\"> </span>2.12.1.2<span class=\"ls0\"> V<span class=\"_ _0\"></span>alo<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n </span>En <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>mo<span class=\"_ _3\"></span>mento <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>econoc<span class=\"_ _3\"></span>imiento <span class=\"_ _7\"></span>inicial, <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _7\"></span>valora <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>activo <span class=\"_ _7\"></span>financiero<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _7\"></span>razonable <span class=\"_ _7\"></span>m\u00e1s, en <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>aso <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _e\"></span>act<span class=\"_ _3\"></span>ivo <span class=\"_ _e\"></span>fin<span class=\"_ _3\"></span>anciero <span class=\"_ _e\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>ea <span class=\"_ _e\"></span>a <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _e\"></span>con <span class=\"_ _a\"></span>camb<span class=\"_ _3\"></span>ios <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>resultados <span class=\"_ _e\"></span>(<span class=\"_ _3\"></span>VRR), <span class=\"_ _a\"></span>los costes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>trans<span class=\"_ _3\"></span>acci\u00f3n <span class=\"_ _b\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _18\"></span>s<span class=\"_ _3\"></span>ean <span class=\"_ _b\"></span>directament<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>atribuibles <span class=\"_ _0\"></span>a <span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _b\"></span>adquisici\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>activo <span class=\"_ _b\"></span>financ<span class=\"_ _3\"></span>iero. <span class=\"_ _b\"></span>Los <span class=\"_ _b\"></span>costes<span class=\"_ _3\"></span> de <span class=\"_ _6\"> </span>la <span class=\"_ _8\"> </span>tr<span class=\"_ _3\"></span>ansacci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _6\"> </span>financieros <span class=\"_ _6\"> </span>registrados <span class=\"_ _9\"> </span>a <span class=\"_ _8\"></span>valor <span class=\"_ _6\"> </span>razonable <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>on <span class=\"_ _6\"> </span>cambios <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>resultados<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>se reconocen como gastos e<span class=\"_ _3\"></span>n resultados.<span class=\"_ _1e\"> </span>Los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>financier<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>derivad<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>impl\u00edcitos <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>onsideran <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>t<span class=\"_ _3\"></span>otalidad <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>determ<span class=\"_ _3\"></span>inar <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>sus <span class=\"_ _7\"></span>flujos de efectivo son \u00fanicam<span class=\"_ _3\"></span>ente el pag<span class=\"_ _3\"></span>o de principal e inter<span class=\"_ _3\"></span>eses.<span class=\"_ _3\"></span> Instrumentos de deud<span class=\"_ _3\"></span>a<span class=\"ff2\"> </span>La <span class=\"_ _0\"></span>valoraci\u00f3n posterior de <span class=\"_ _0\"></span>los instrumentos de <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>euda depende del <span class=\"_ _b\"></span>mode<span class=\"_ _3\"></span>lo de negocio del Grupo <span class=\"_ _b\"></span>par<span class=\"_ _3\"></span>a gestionar e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>activo y<span class=\"_ _3\"></span> de <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>caracter\u00edsticas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>flujos<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de efect<span class=\"_ _3\"></span>ivo de<span class=\"_ _3\"></span>l ac<span class=\"_ _3\"></span>tivo. <span class=\"_ _3\"></span>Hay <span class=\"_ _3\"></span>tres <span class=\"_ _3\"></span>categor\u00edas <span class=\"_ _3\"></span>de valoraci\u00f3n en las qu<span class=\"_ _3\"></span>e el grupo clasifica sus <span class=\"_ _3\"></span>instrumentos de d<span class=\"_ _3\"></span>euda:<span class=\"_ _1e\"> </span>Coste <span class=\"_ _10\"> </span>amortizado: <span class=\"_ _10\"> </span>Los <span class=\"_ _10\"> </span>a<span class=\"_ _3\"></span>ctivos <span class=\"_ _10\"> </span>que <span class=\"_ _10\"> </span>se <span class=\"_ _10\"> </span>mantienen <span class=\"_ _10\"> </span>para <span class=\"_ _10\"> </span>el <span class=\"_ _10\"> </span>cob<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>o <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>flujos <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>efectivo contractuales <span class=\"_ _0\"></span>cuando esos <span class=\"_ _b\"></span>flujos<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>efectivo representan <span class=\"_ _b\"></span>s\u00f3<span class=\"_ _3\"></span>lo pa<span class=\"_ _0\"></span>gos de <span class=\"_ _b\"></span>principal<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>ntereses <span class=\"_ _0\"></span>se valoran a <span class=\"_ _b\"></span>coste amortizado.<span class=\"_ _3\"></span> Los <span class=\"_ _b\"></span>ingres<span class=\"_ _3\"></span>os por <span class=\"_ _0\"></span>intereses de <span class=\"_ _0\"></span>estos activos <span class=\"_ _0\"></span>financieros<span class=\"_ _3\"></span> se <span class=\"_ _b\"></span>incluyen en <span class=\"_ _9\"> </span>ingresos <span class=\"_ _6\"> </span>f<span class=\"_ _3\"></span>inancieros <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>acuerdo <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>m\u00e9todo <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>ti<span class=\"_ _0\"></span>po <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>inter\u00e9s <span class=\"_ _9\"> </span>efectivo. <span class=\"_ _9\"> </span>Cualquier ganancia o p\u00e9rdida que surja cuando se den de baja se reconoce directame<span class=\"_ _3\"></span>nte en el resultado del <span class=\"_ _e\"></span>ejercicio <span class=\"_ _e\"></span>junto <span class=\"_ _e\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>las <span class=\"_ _e\"></span>ganancias <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>\u00e9rdidas <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>difere<span class=\"_ _3\"></span>ncias <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>ca<span class=\"_ _3\"></span>mbio. <span class=\"_ _e\"></span>Las <span class=\"_ _e\"></span>p\u00e9rdidas <span class=\"_ _e\"></span>por<span class=\"_ _3\"></span> deterioro del valor s<span class=\"_ _3\"></span>e prese<span class=\"_ _3\"></span>ntan como una part<span class=\"_ _3\"></span>ida separada en <span class=\"_ _3\"></span>el estado de r<span class=\"_ _3\"></span>esultados.<span class=\"_ _1e\"> </span>Valor <span class=\"_ _7\"></span>razo<span class=\"_ _3\"></span>nable <span class=\"_ _e\"></span>con <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>otro <span class=\"_ _e\"></span>resultado <span class=\"_ _e\"></span>globa<span class=\"_ _3\"></span>l: <span class=\"_ _7\"></span>Los<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>activos<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>ma<span class=\"_ _3\"></span>ntienen <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>ara <span class=\"_ _e\"></span>el cobro <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo contractuales <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> pa<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>vender los <span class=\"_ _b\"></span>activos financieros, <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>uando los <span class=\"_ _b\"></span>flujos<span class=\"_ _7\"></span> de <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>represent<span class=\"_ _3\"></span>an <span class=\"_ _7\"></span>s\u00f3lo <span class=\"_ _7\"></span>pag<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>principal <span class=\"_ _7\"></span>e <span class=\"_ _e\"></span>intereses, <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>valoran <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>v<span class=\"_ _3\"></span>alor razonable <span class=\"_ _e\"></span>con <span class=\"_ _a\"></span>cambios <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>otro <span class=\"_ _a\"></span>resultado <span class=\"_ _e\"></span>g<span class=\"_ _3\"></span>lobal. <span class=\"_ _e\"></span>Los<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>mov<span class=\"_ _3\"></span>imientos <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _e\"></span>i<span class=\"_ _3\"></span>mporte <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>libros <span class=\"_ _a\"></span>se llevan <span class=\"_ _a\"></span>a <span class=\"_ _8\"></span>otro <span class=\"_ _8\"></span>resultado <span class=\"_ _a\"></span>global, <span class=\"_ _8\"></span>excepto <span class=\"_ _a\"></span>p<span class=\"_ _3\"></span>ara <span class=\"_ _8\"></span>el <span class=\"_ _a\"></span>reconocimient<span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>gan<span class=\"_ _3\"></span>ancias <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>p\u00e9rdidas <span class=\"_ _a\"></span>por deterioro del valor, ingreso<span class=\"_ _3\"></span>s ordinarios por intereses<span class=\"_ _3\"></span> y ganancias o p\u00e9rdidas por d<span class=\"_ _3\"></span>iferencias de cambio que <span class=\"_ _0\"></span>se reconocen en resultados. Cuando <span class=\"_ _0\"></span>el activo financiero se <span class=\"_ _0\"></span>da de <span class=\"_ _0\"></span>baja en cuentas, la <span class=\"_ _b\"></span>ganancia <span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _b\"></span>acum<span class=\"_ _3\"></span>ulada <span class=\"_ _b\"></span>previ<span class=\"_ _3\"></span>amente reconocida <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>otro <span class=\"_ _b\"></span>res<span class=\"_ _3\"></span>ultado <span class=\"_ _b\"></span>globa<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reclasifica desde patrimonio ne<span class=\"_ _3\"></span>to a resultados<span class=\"_ _3\"></span>. Los ingresos por <span class=\"_ _3\"></span>intereses d<span class=\"_ _3\"></span>e estos activos f<span class=\"_ _3\"></span>inancieros se incluyen <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>ingresos <span class=\"_ _a\"></span>finan<span class=\"_ _3\"></span>cieros <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>acuerdo <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>m\u00e9todo <span class=\"_ _8\"></span>del <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>inter\u00e9s<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>efectivo. <span class=\"_ _8\"></span>Las ganancias y <span class=\"_ _3\"></span>p\u00e9rdid<span class=\"_ _3\"></span>as p<span class=\"_ _3\"></span>or diferenc<span class=\"_ _3\"></span>ias de <span class=\"_ _3\"></span>cambio <span class=\"_ _3\"></span>se pre<span class=\"_ _3\"></span>sentan <span class=\"_ _3\"></span>en otras <span class=\"_ _3\"></span>ganancias <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>p\u00e9rdidas y<span class=\"_ _3\"></span> el <span class=\"_ _6\"> </span>gas<span class=\"_ _3\"></span>to <span class=\"_ _6\"> </span>p<span class=\"_ _3\"></span>or <span class=\"_ _9\"> </span>deterioro <span class=\"_ _6\"> </span>del<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>v<span class=\"_ _3\"></span>alor <span class=\"_ _6\"> </span>s<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>pres<span class=\"_ _3\"></span>enta <span class=\"_ _9\"> </span>como <span class=\"_ _6\"> </span>una <span class=\"_ _9\"> </span>partida <span class=\"_ _6\"> </span>s<span class=\"_ _3\"></span>eparada <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>estado <span class=\"_ _9\"> </span>de resultados.<span class=\"_ _1e\"> </span>Valor r<span class=\"_ _3\"></span>azonable <span class=\"_ _3\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cambios <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>esultados: <span class=\"_ _3\"></span>Los <span class=\"_ _3\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>cu<span class=\"_ _3\"></span>mplen <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>criter<span class=\"_ _3\"></span>io<span class=\"_ _7\"></span> <span class=\"_ _3\"></span>para<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>oste amortizado <span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>para <span class=\"_ _3\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>otro <span class=\"_ _3\"></span>resultado <span class=\"_ _7\"></span>global <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>reco<span class=\"_ _3\"></span>nocen <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>lor razonable con ca<span class=\"_ _3\"></span>mbios en <span class=\"_ _3\"></span>resultados. U<span class=\"_ _3\"></span>na gananc<span class=\"_ _3\"></span>ia o una p<span class=\"_ _3\"></span>\u00e9rdida en u<span class=\"_ _3\"></span>na inversi\u00f3n <span class=\"_ _3\"></span>en deuda que se recon<span class=\"_ _3\"></span>ozca c<span class=\"_ _3\"></span>on posterioridad <span class=\"_ _3\"></span>a v<span class=\"_ _3\"></span>alor razonab<span class=\"_ _3\"></span>le con <span class=\"_ _3\"></span>cambi<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>en resu<span class=\"_ _3\"></span>ltados <span class=\"_ _3\"></span>se reconoce en <span class=\"_ _6\"> </span>resultados <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>prese<span class=\"_ _3\"></span>nta <span class=\"_ _6\"> </span>neta <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>estado <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>resultados <span class=\"_ _6\"> </span>dentro<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>otras<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>ganancias <span class=\"_ _6\"> </span>/ (p\u00e9rdidas) en el ejerc<span class=\"_ _3\"></span>icio en que surge.<span class=\"_ _1e\"> </span>Instrumentos de patrimo<span class=\"_ _3\"></span>nio neto<span class=\"_ _3\"></span> El grupo <span class=\"_ _b\"></span>va<span class=\"_ _3\"></span>lora posteriormente todas las inversiones <span class=\"_ _0\"></span>en patrimon<span class=\"_ _3\"></span>io neto <span class=\"_ _0\"></span>a valor <span class=\"_ _0\"></span>razonable.<span class=\"_ _3\"></span> Cuando l<span class=\"_ _0\"></span>a direcci\u00f3n <span class=\"_ _e\"></span>del <span class=\"_ _a\"></span>grupo <span class=\"_ _e\"></span>h<span class=\"_ _3\"></span>a <span class=\"_ _e\"></span>optado <span class=\"_ _e\"></span>por <span class=\"_ _a\"></span>presentar <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>ganancias <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _e\"></span>val<span class=\"_ _3\"></span>or <span class=\"_ _e\"></span>razonab<span class=\"_ _3\"></span>le <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>las inversiones <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>patrimonio  neto <span class=\"_ _6\"> </span>e<span class=\"_ _3\"></span>n <span class=\"_ _9\"> </span>otro <span class=\"_ _9\"> </span>resultado <span class=\"_ _9\"> </span>global, <span class=\"_ _9\"> </span>no <span class=\"_ _9\"> </span>hay <span class=\"_ _9\"> </span>reclasificaci\u00f3n  posterior <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>las ganancias <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>el val<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>razona<span class=\"_ _3\"></span>ble <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>esultados <span class=\"_ _0\"></span>siguiendo <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>baja <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>cuentas <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>inversi\u00f3n<span class=\"_ _3\"></span>. Los <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>ividendos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>tales <span class=\"_ _7\"></span>invers<span class=\"_ _3\"></span>iones <span class=\"_ _7\"></span>siguen <span class=\"_ _7\"></span>reconoci\u00e9ndose <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>resultad<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>del <span class=\"_ _3\"></span>ej<span class=\"_ _3\"></span>ercicio <span class=\"_ _7\"></span>como<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>otros<span class=\"_ _3\"></span> ingresos cuando se esta<span class=\"_ _3\"></span>blece el derecho<span class=\"_ _3\"></span> de la socied<span class=\"_ _3\"></span>ad a recibir los pa<span class=\"_ _3\"></span>gos.<span class=\"_ _7\"></span> 2.12.2<span class=\"ls0\"> De<span class=\"_ _b\"></span>teri<span class=\"_ _0\"></span>oro<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span>l va<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>or </span>El<span class=\"ls0\"> Grupo eval\u00faa sobre una base prospectiva las p\u00e9rdidas de cr\u00e9dito esperadas asociad<span class=\"_ _3\"></span>as con sus activos </span>a <span class=\"_ _b\"></span>coste <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>mortizado <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>valor<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>otro <span class=\"_ _b\"></span>resultado <span class=\"_ _0\"></span>global. <span class=\"_ _0\"></span>La <span class=\"_ _b\"></span>metodo<span class=\"_ _3\"></span>log\u00eda <span class=\"_ _b\"></span>apl<span class=\"_ _3\"></span>icada <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>ara deterioro del valor <span class=\"_ _3\"></span>depende de si <span class=\"_ _3\"></span>ha habido un incr<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>mento significativo <span class=\"_ _3\"></span>en el riesgo de cr\u00e9dito. <span class=\"_ _7\"></span> Para las cuentas comerciales a cobrar, el grupo aplica el enfoque simplificado permitido<span class=\"_ _3\"></span> por la NIIF 9, <span class=\"_ _0\"></span>que exige <span class=\"_ _7\"></span>que <span class=\"_ _e\"></span>las <span class=\"_ _e\"></span>p\u00e9rdidas <span class=\"_ _e\"></span>esperadas <span class=\"_ _e\"></span>durante <span class=\"_ _e\"></span>su <span class=\"_ _7\"></span>v<span class=\"_ _3\"></span>ida <span class=\"_ _7\"></span>se <span class=\"_ _e\"></span>r<span class=\"_ _3\"></span>econozcan <span class=\"_ _7\"></span>des<span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>el <span class=\"_ _e\"></span>recon<span class=\"_ _3\"></span>ocimiento <span class=\"_ _7\"></span>i<span class=\"_ _3\"></span>nicial <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>la<span class=\"_ _7\"></span><span class=\"ls13\">s </span>cuentas a cobrar, v\u00e9ase<span class=\"_ _3\"></span> la Nota <span class=\"_ _3\"></span><span class=\"ls8\">3.3</span> ries<span class=\"_ _3\"></span>go de cr\u00e9dito para m\u00e1s<span class=\"_ _3\"></span> detalles.<span class=\"_ _1e\"> </span>2.12.3<span class=\"ls0\"> De<span class=\"_ _b\"></span>riva<span class=\"_ _0\"></span>dos<span class=\"_ _b\"></span> y a<span class=\"_ _0\"></span>cti<span class=\"_ _b\"></span>vida<span class=\"_ _0\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>obe<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>ura<span class=\"_ _b\"></span> </span>Los <span class=\"_ _a\"></span>derivados <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>reconoce<span class=\"_ _3\"></span>n <span class=\"_ _a\"></span>inicialmente <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _a\"></span>razonable <span class=\"_ _8\"></span>en <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>que <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>firma <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>contrato <span class=\"_ _8\"></span>de derivados <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>posteriormente <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>uelven <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>valorar <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>balance. <span class=\"_ _a\"></span>La<span class=\"_ _1e\"> </span>c<span class=\"_ _1e\"> </span>ontabilizaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>cam<span class=\"_ _3\"></span>bios <span class=\"_ _b\"></span>posteri<span class=\"_ _3\"></span>ores <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>azonable <span class=\"_ _b\"></span>depende<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>derivado <span class=\"_ _b\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>desig<span class=\"_ _3\"></span>nado como un instrumento<span class=\"_ _3\"></span> de cobertura y<span class=\"_ _3\"></span>, si es as\u00ed, de<span class=\"_ _3\"></span> la naturaleza d<span class=\"_ _3\"></span>e la partida <span class=\"_ _3\"></span>que es<span class=\"_ _7\"></span>t\u00e1 cubriendo. El grup<span class=\"_ _3\"></span>o designa determinados <span class=\"_ _3\"></span>derivados como:<span class=\"_ _1e\"> </span>coberturas <span class=\"_ _6\"> </span>del <span class=\"_ _8\"> </span>valor <span class=\"_ _6\"> </span>razonable <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>ac<span class=\"_ _3\"></span>tivos <span class=\"_ _6\"> </span>o <span class=\"_ _8\"> </span>pasivos<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>reconocidos <span class=\"_ _8\"> </span>o <span class=\"_ _6\"> </span>un <span class=\"_ _6\"> </span>compromiso <span class=\"_ _6\"> </span>en <span class=\"_ _8\"></span>firme<span class=\"_ _3\"></span> (coberturas del valor raz<span class=\"_ _3\"></span>onable)<span class=\"_ _1e\"> </span>coberturas <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>un <span class=\"_ _6\"> </span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _9\"> </span>concreto <span class=\"_ _9\"> </span>asociado <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>flujos <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>ef<span class=\"_ _3\"></span>ectivo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>pasivos reconocidos y transacc<span class=\"_ _3\"></span>iones <span class=\"_ _3\"></span>previstas altam<span class=\"_ _3\"></span>ente probables (c<span class=\"_ _3\"></span>oberturas de flujos <span class=\"_ _3\"></span>de efectivo), o<span class=\"_ _1e\"> </span>coberturas de una inv<span class=\"_ _3\"></span>ersi\u00f3n neta en un<span class=\"_ _3\"></span> negocio en el <span class=\"_ _3\"></span>extranjero (cobertur<span class=\"_ _3\"></span>as de inv<span class=\"_ _3\"></span>ersi\u00f3n neta).<span class=\"_ _7\"></span> Al in<span class=\"_ _3\"></span>icio d<span class=\"_ _3\"></span>e l<span class=\"_ _3\"></span>a r<span class=\"_ _3\"></span>elaci\u00f3n <span class=\"_ _3\"></span>de c<span class=\"_ _3\"></span>obertura, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>grup<span class=\"_ _3\"></span>o doc<span class=\"_ _3\"></span>umenta <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>relaci\u00f3n <span class=\"_ _3\"></span>econ<span class=\"_ _3\"></span>\u00f3mica <span class=\"_ _3\"></span>entre <span class=\"_ _3\"></span>los <span class=\"_ _e\"></span>instrum<span class=\"_ _3\"></span>entos <span class=\"_ _3\"></span>de cobertura y las partidas cubiertas, inc<span class=\"_ _3\"></span>luyendo si se espera que los camb<span class=\"_ _3\"></span>ios en los flujos de efectivo de los instrumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>bertura <span class=\"_ _e\"></span>compensen <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>las <span class=\"_ _7\"></span>partidas <span class=\"_ _7\"></span>cub<span class=\"_ _3\"></span>iertas. <span class=\"_ _7\"></span>El grupo <span class=\"_ _3\"></span>docu<span class=\"_ _3\"></span>menta <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>objeti<span class=\"_ _3\"></span>vo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>gest<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _3\"></span>estrategia <span class=\"_ _7\"></span>para <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>mprender <span class=\"_ _7\"></span>sus <span class=\"_ _3\"></span>trans<span class=\"_ _3\"></span>acciones <span class=\"_ _3\"></span>de cobertura.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "2.12.1.1<span class=\"ls0\"> Re<span class=\"_ _b\"></span>conoc<span class=\"_ _0\"></span>imi<span class=\"_ _b\"></span>ento<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> b<span class=\"_ _0\"></span>aj<span class=\"_ _0\"></span>a e<span class=\"_ _b\"></span>n c<span class=\"_ _0\"></span>uen<span class=\"_ _0\"></span>tas<span class=\"_ _b\"></span> </span>Las compras <span class=\"_ _3\"></span>y ve<span class=\"_ _3\"></span>ntas conv<span class=\"_ _3\"></span>encionales <span class=\"_ _3\"></span>de activos<span class=\"_ _3\"></span> fin<span class=\"_ _3\"></span>ancieros s<span class=\"_ _3\"></span>e reconoc<span class=\"_ _3\"></span>en en <span class=\"_ _3\"></span>la fec<span class=\"_ _3\"></span>ha de n<span class=\"_ _3\"></span>egociaci\u00f3n, <span class=\"_ _3\"></span>la fecha <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>compromete a <span class=\"_ _b\"></span>comprar o <span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>ender <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>activo. <span class=\"_ _0\"></span>Los acti<span class=\"_ _0\"></span>vos <span class=\"_ _0\"></span>financieros se <span class=\"_ _b\"></span>dan de <span class=\"_ _b\"></span>baja<span class=\"_ _3\"></span> en cuentas cuando expiran o se ceden los derechos a recibir flujos de efectivo de los activos financieros y el grupo ha transferi<span class=\"_ _3\"></span>do sustancialm<span class=\"_ _3\"></span>ente todos los riesg<span class=\"_ _3\"></span>os y beneficios in<span class=\"_ _3\"></span>herentes a la pr<span class=\"_ _7\"></span>opiedad.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Valor r<span class=\"_ _3\"></span>azonable <span class=\"_ _3\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cambios <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>esultados: <span class=\"_ _3\"></span>Los <span class=\"_ _3\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>cu<span class=\"_ _3\"></span>mplen <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>criter<span class=\"_ _3\"></span>io<span class=\"_ _7\"></span> <span class=\"_ _3\"></span>para<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>oste amortizado <span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>para <span class=\"_ _3\"></span>valor <span class=\"_ _7\"></span>razonable <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>cambios <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>otro <span class=\"_ _3\"></span>resultado <span class=\"_ _7\"></span>global <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>reco<span class=\"_ _3\"></span>nocen <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>lor razonable con ca<span class=\"_ _3\"></span>mbios en <span class=\"_ _3\"></span>resultados. U<span class=\"_ _3\"></span>na gananc<span class=\"_ _3\"></span>ia o una p<span class=\"_ _3\"></span>\u00e9rdida en u<span class=\"_ _3\"></span>na inversi\u00f3n <span class=\"_ _3\"></span>en deuda que se recon<span class=\"_ _3\"></span>ozca c<span class=\"_ _3\"></span>on posterioridad <span class=\"_ _3\"></span>a v<span class=\"_ _3\"></span>alor razonab<span class=\"_ _3\"></span>le con <span class=\"_ _3\"></span>cambi<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>en resu<span class=\"_ _3\"></span>ltados <span class=\"_ _3\"></span>se reconoce en <span class=\"_ _6\"> </span>resultados <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>prese<span class=\"_ _3\"></span>nta <span class=\"_ _6\"> </span>neta <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>estado <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>resultados <span class=\"_ _6\"> </span>dentro<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>otras<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>ganancias <span class=\"_ _6\"> </span>/ (p\u00e9rdidas) en el ejerc<span class=\"_ _3\"></span>icio en que surge.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "2.12.2<span class=\"ls0\"> De<span class=\"_ _b\"></span>teri<span class=\"_ _0\"></span>oro<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span>l va<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>or </span>El<span class=\"ls0\"> Grupo eval\u00faa sobre una base prospectiva las p\u00e9rdidas de cr\u00e9dito esperadas asociad<span class=\"_ _3\"></span>as con sus activos </span>a <span class=\"_ _b\"></span>coste <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>mortizado <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>valor<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>razonable <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>otro <span class=\"_ _b\"></span>resultado <span class=\"_ _0\"></span>global. <span class=\"_ _0\"></span>La <span class=\"_ _b\"></span>metodo<span class=\"_ _3\"></span>log\u00eda <span class=\"_ _b\"></span>apl<span class=\"_ _3\"></span>icada <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>ara deterioro del valor <span class=\"_ _3\"></span>depende de si <span class=\"_ _3\"></span>ha habido un incr<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>mento significativo <span class=\"_ _3\"></span>en el riesgo de cr\u00e9dito. <span class=\"_ _7\"></span> Para las cuentas comerciales a cobrar, el grupo aplica el enfoque simplificado permitido<span class=\"_ _3\"></span> por la NIIF 9, <span class=\"_ _0\"></span>que exige <span class=\"_ _7\"></span>que <span class=\"_ _e\"></span>las <span class=\"_ _e\"></span>p\u00e9rdidas <span class=\"_ _e\"></span>esperadas <span class=\"_ _e\"></span>durante <span class=\"_ _e\"></span>su <span class=\"_ _7\"></span>v<span class=\"_ _3\"></span>ida <span class=\"_ _7\"></span>se <span class=\"_ _e\"></span>r<span class=\"_ _3\"></span>econozcan <span class=\"_ _7\"></span>des<span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>el <span class=\"_ _e\"></span>recon<span class=\"_ _3\"></span>ocimiento <span class=\"_ _7\"></span>i<span class=\"_ _3\"></span>nicial <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>la<span class=\"_ _7\"></span><span class=\"ls13\">s </span>cuentas a cobrar, v\u00e9ase<span class=\"_ _3\"></span> la Nota <span class=\"_ _3\"></span><span class=\"ls8\">3.3</span> ries<span class=\"_ _3\"></span>go de cr\u00e9dito para m\u00e1s<span class=\"_ _3\"></span> detalles.<span class=\"_ _1e\"> </span>3.3.2<span class=\"ls0\"> P<span class=\"_ _0\"></span>\u00e9r<span class=\"_ _0\"></span>did<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span>teri<span class=\"_ _b\"></span>oro <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>act<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ier<span class=\"_ _b\"></span>os<span class=\"_ _1e\"> </span></span>El <span class=\"_ _6\"> </span>Grupo <span class=\"_ _9\"> </span>tiene <span class=\"_ _6\"> </span>dos <span class=\"_ _6\"> </span>t<span class=\"_ _3\"></span>ipos <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>activos <span class=\"_ _6\"> </span>fi<span class=\"_ _3\"></span>nancieros <span class=\"_ _9\"> </span>que <span class=\"_ _6\"> </span>est\u00e1n <span class=\"_ _6\"> </span>suj<span class=\"_ _3\"></span>etos <span class=\"_ _6\"> </span>al <span class=\"_ _9\"> </span>modelo <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>p<span class=\"_ _3\"></span>\u00e9rdidas <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>cr\u00e9dito esperadas: \u2022   <span class=\"ff2 ls0\">Cuentas comercia<span class=\"_ _3\"></span>les a cobrar por ve<span class=\"_ _3\"></span>ntas de produc<span class=\"_ _3\"></span>tos<span class=\"_ _3\"></span>.  </span>\u2022    Activos financieros c<span class=\"_ _3\"></span>orrientes a c<span class=\"_ _3\"></span>oste amortizado<span class=\"_ _3\"></span><span class=\"ff2\">. </span>3.3.2.1<span class=\"ls0\"> Cu<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ome<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s a<span class=\"_ _b\"></span> cob<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>r </span>El G<span class=\"_ _3\"></span>rupo <span class=\"_ _3\"></span>apl<span class=\"_ _3\"></span>ica e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>enfoque <span class=\"_ _7\"></span>simplificado <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>NIIF <span class=\"_ _7\"></span>9 <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>valorar <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>de c<span class=\"_ _3\"></span>r\u00e9dito <span class=\"_ _3\"></span>esperadas<span class=\"_ _3\"></span> qu<span class=\"_ _3\"></span>e usa una correcci\u00f3n de valor por p\u00e9rdidas esperadas durante toda la vida para las cuentas comercial<span class=\"_ _3\"></span>es a cobrar. Para valorar las <span class=\"_ _3\"></span>p\u00e9rdidas credit<span class=\"_ _3\"></span>icias esperadas, <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span> han r<span class=\"_ _3\"></span>eagrupado las cue<span class=\"_ _3\"></span>ntas comercia<span class=\"_ _3\"></span>les a cobrar en base a las caracter\u00edst<span class=\"_ _3\"></span>icas del riesgo <span class=\"_ _3\"></span>de cr\u00e9dito compar<span class=\"_ _3\"></span>tido y los d\u00edas vencidos<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span> Para <span class=\"_ _7\"></span>llevar <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cabo <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>c\u00e1lcul<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _7\"></span>esperada <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>comercia<span class=\"_ _3\"></span>les <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cobrar <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>calcul\u00f3 <span class=\"_ _7\"></span>el vencimiento medi<span class=\"_ _3\"></span>o ponderado de est<span class=\"_ _3\"></span>as cuentas junto a s<span class=\"_ _3\"></span>u importe nomina<span class=\"_ _3\"></span>l.<span class=\"_ _3\"></span> En segundo lugar se busc\u00f3<span class=\"_ _3\"></span> el rating medio del sector farmac\u00e9utico s<span class=\"_ _3\"></span>eg\u00fan el informe m\u00e1s actualizado <span class=\"_ _3\"></span>de S&amp;P Industry Trends H<span class=\"_ _3\"></span>ealth Care.<span class=\"_ _3\"></span> Posteriormente, <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>extrajo  de <span class=\"_ _9\"> </span>Bloomberg <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>curva <span class=\"_ _9\"> </span>CDS <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>empresas  farmac\u00e9uticas <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>rating considerado <span class=\"_ _8\"> </span>y <span class=\"_ _6\"> </span>se <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>onvirt<span class=\"_ _3\"></span>i\u00f3 <span class=\"_ _8\"> </span>en <span class=\"_ _6\"> </span>probabilidades <span class=\"_ _6\"> </span>de <span class=\"_ _8\"></span>imp<span class=\"_ _3\"></span>ago <span class=\"_ _8\"> </span>ap<span class=\"_ _3\"></span>licando <span class=\"_ _8\"> </span>es<span class=\"_ _3\"></span>ta <span class=\"_ _8\"> </span>proba<span class=\"_ _3\"></span>bilidad <span class=\"_ _6\"> </span>al <span class=\"_ _8\"></span>nominal <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>on vencimiento ponderado<span class=\"_ _3\"></span> medio calculado<span class=\"_ _3\"></span> para obtener la p\u00e9rdi<span class=\"_ _3\"></span>da esperada<span class=\"_ _7\"></span> Las <span class=\"_ _11\"> </span>cuentas <span class=\"_ _11\"> </span>comerci<span class=\"_ _3\"></span>ales <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>cobrar <span class=\"_ _11\"> </span>se <span class=\"_ _11\"> </span>e<span class=\"_ _3\"></span>liminan <span class=\"_ _10\"> </span>cuando <span class=\"_ _11\"> </span>no<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>existe <span class=\"_ _11\"> </span>una <span class=\"_ _11\"> </span>ex<span class=\"_ _3\"></span>pectativa <span class=\"_ _11\"> </span>razonable<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>de recuperaci\u00f3n. <span class=\"_ _8\"></span>Los <span class=\"_ _a\"></span>indicado<span class=\"_ _3\"></span>res <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>ex<span class=\"_ _3\"></span>iste <span class=\"_ _a\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>expectativa <span class=\"_ _a\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>recuperaci\u00f3n <span class=\"_ _8\"></span>incluyen, entre otros, el hecho de que <span class=\"_ _0\"></span>un deudor no se <span class=\"_ _0\"></span>compro<span class=\"_ _3\"></span>meta en un plan de <span class=\"_ _0\"></span>pago con el Grupo, <span class=\"_ _0\"></span>y la falta de pagos contractua<span class=\"_ _3\"></span>les. En <span class=\"_ _18\"></span>re<span class=\"_ _3\"></span>laci\u00f3n <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>ri<span class=\"_ _3\"></span>esgo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cr<span class=\"_ _3\"></span>\u00e9dito <span class=\"_ _18\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>Admi<span class=\"_ _3\"></span>nistraciones <span class=\"_ _b\"></span>P\u00fabl<span class=\"_ _3\"></span>icas, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>direcci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _b\"></span>analiza <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>alidad <span class=\"_ _b\"></span>creditici<span class=\"_ _3\"></span>a y la recuperabilidad de los saldos pendient<span class=\"_ _3\"></span>es, reclamando genera<span class=\"_ _3\"></span>lmente interese<span class=\"_ _3\"></span>s de demora cuando el periodo medio de co<span class=\"_ _3\"></span>bro supera <span class=\"_ _3\"></span>los 365 d\u00edas<span class=\"_ _3\"></span> (Nota <span class=\"ls8\">13<span class=\"ls15\">).</span></span> 3.3.2.2<span class=\"ls0\"> Ac<span class=\"_ _b\"></span>tivos<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>anc<span class=\"_ _b\"></span>iero<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>cor<span class=\"_ _b\"></span>rie<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cos<span class=\"_ _b\"></span>te am<span class=\"_ _b\"></span>orti<span class=\"_ _b\"></span>zado </span>La <span class=\"_ _3\"></span>totalidad <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>deuda <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>ntidad<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>coste <span class=\"_ _7\"></span>amortizado <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>con<span class=\"_ _3\"></span>sidera <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>es <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>bajo riesgo <span class=\"_ _e\"></span>crediticio <span class=\"_ _a\"></span>y, <span class=\"_ _e\"></span>por <span class=\"_ _a\"></span>lo <span class=\"_ _e\"></span>t<span class=\"_ _3\"></span>anto, <span class=\"_ _a\"></span>la <span class=\"_ _e\"></span>correcci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>valor <span class=\"_ _e\"></span>por <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _e\"></span>rec<span class=\"_ _3\"></span>ono<span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ida <span class=\"_ _a\"></span>durante <span class=\"_ _e\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e limit\u00f3 a l<span class=\"_ _0\"></span>as p\u00e9rdidas esperadas en 12<span class=\"_ _0\"></span> meses. La <span class=\"_ _0\"></span>direcci\u00f3n considera que \u201cde <span class=\"_ _0\"></span>bajo riesgo\u201d para <span class=\"_ _0\"></span>los bonos cotizados <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>grado <span class=\"_ _a\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>calificaci\u00f3n <span class=\"_ _a\"></span>cr<span class=\"_ _3\"></span>editicia <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _a\"></span>invers<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>me<span class=\"_ _3\"></span>nos <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>ag<span class=\"_ _3\"></span>encia <span class=\"_ _a\"></span>credit<span class=\"_ _3\"></span>icia importante. Otros ins<span class=\"_ _3\"></span>trumentos se consi<span class=\"_ _3\"></span>deran de bajo r<span class=\"_ _3\"></span>iesgo crediticio cuando tie<span class=\"_ _3\"></span>nen un riesgo reducid<span class=\"_ _3\"></span>o de <span class=\"_ _b\"></span>impago <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>emisor <span class=\"_ _b\"></span>tiene un<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>gr<span class=\"_ _3\"></span>an <span class=\"_ _b\"></span>capacidad <span class=\"_ _0\"></span>para <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>umplir <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _b\"></span>sus <span class=\"_ _0\"></span>obligaciones contractuales <span class=\"_ _18\"></span>de flujos de efectivo en el corto<span class=\"_ _3\"></span> plazo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "2.12.3<span class=\"ls0\"> De<span class=\"_ _b\"></span>riva<span class=\"_ _0\"></span>dos<span class=\"_ _b\"></span> y a<span class=\"_ _0\"></span>cti<span class=\"_ _b\"></span>vida<span class=\"_ _0\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>obe<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>ura<span class=\"_ _b\"></span> </span>Los <span class=\"_ _a\"></span>derivados <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>reconoce<span class=\"_ _3\"></span>n <span class=\"_ _a\"></span>inicialmente <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _a\"></span>razonable <span class=\"_ _8\"></span>en <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>que <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>firma <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>contrato <span class=\"_ _8\"></span>de derivados <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>posteriormente <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>uelven <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>valorar <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>balance. <span class=\"_ _a\"></span>La<span class=\"_ _1e\"> </span><span class=\"_ _3\"></span> 22<span class=\"_ _1e\"> </span>c<span class=\"_ _1e\"> </span>ontabilizaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>cam<span class=\"_ _3\"></span>bios <span class=\"_ _b\"></span>posteri<span class=\"_ _3\"></span>ores <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>azonable <span class=\"_ _b\"></span>depende<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>derivado <span class=\"_ _b\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>desig<span class=\"_ _3\"></span>nado como un instrumento<span class=\"_ _3\"></span> de cobertura y<span class=\"_ _3\"></span>, si es as\u00ed, de<span class=\"_ _3\"></span> la naturaleza d<span class=\"_ _3\"></span>e la partida <span class=\"_ _3\"></span>que es<span class=\"_ _7\"></span>t\u00e1 cubriendo. El grup<span class=\"_ _3\"></span>o designa determinados <span class=\"_ _3\"></span>derivados como:<span class=\"_ _1e\"> </span><span class=\"_ _3\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _19\"> </span>coberturas <span class=\"_ _6\"> </span>del <span class=\"_ _8\"> </span>valor <span class=\"_ _6\"> </span>razonable <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>ac<span class=\"_ _3\"></span>tivos <span class=\"_ _6\"> </span>o <span class=\"_ _8\"> </span>pasivos<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>reconocidos <span class=\"_ _8\"> </span>o <span class=\"_ _6\"> </span>un <span class=\"_ _6\"> </span>compromiso <span class=\"_ _6\"> </span>en <span class=\"_ _8\"></span>firme<span class=\"_ _3\"></span> </span>(coberturas del valor raz<span class=\"_ _3\"></span>onable)<span class=\"_ _1e\"> </span> <span class=\"_ _3\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _19\"> </span>coberturas <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>un <span class=\"_ _6\"> </span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _9\"> </span>concreto <span class=\"_ _9\"> </span>asociado <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>flujos <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>ef<span class=\"_ _3\"></span>ectivo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>pasivos </span>reconocidos y transacc<span class=\"_ _3\"></span>iones <span class=\"_ _3\"></span>previstas altam<span class=\"_ _3\"></span>ente probables (c<span class=\"_ _3\"></span>oberturas de flujos <span class=\"_ _3\"></span>de efectivo), o<span class=\"_ _1e\"> </span><span class=\"_ _7\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _19\"> </span>coberturas de una inv<span class=\"_ _3\"></span>ersi\u00f3n neta en un<span class=\"_ _3\"></span> negocio en el <span class=\"_ _3\"></span>extranjero (cobertur<span class=\"_ _3\"></span>as de inv<span class=\"_ _3\"></span>ersi\u00f3n neta).<span class=\"_ _7\"></span> </span>Al in<span class=\"_ _3\"></span>icio d<span class=\"_ _3\"></span>e l<span class=\"_ _3\"></span>a r<span class=\"_ _3\"></span>elaci\u00f3n <span class=\"_ _3\"></span>de c<span class=\"_ _3\"></span>obertura, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>grup<span class=\"_ _3\"></span>o doc<span class=\"_ _3\"></span>umenta <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>relaci\u00f3n <span class=\"_ _3\"></span>econ<span class=\"_ _3\"></span>\u00f3mica <span class=\"_ _3\"></span>entre <span class=\"_ _3\"></span>los <span class=\"_ _e\"></span>instrum<span class=\"_ _3\"></span>entos <span class=\"_ _3\"></span>de cobertura y las partidas cubiertas, inc<span class=\"_ _3\"></span>luyendo si se espera que los camb<span class=\"_ _3\"></span>ios en los flujos de efectivo de los instrumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>bertura <span class=\"_ _e\"></span>compensen <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>las <span class=\"_ _7\"></span>partidas <span class=\"_ _7\"></span>cub<span class=\"_ _3\"></span>iertas. <span class=\"_ _7\"></span>El grupo <span class=\"_ _3\"></span>docu<span class=\"_ _3\"></span>menta <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>objeti<span class=\"_ _3\"></span>vo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>gest<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _3\"></span>estrategia <span class=\"_ _7\"></span>para <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>mprender <span class=\"_ _7\"></span>sus <span class=\"_ _3\"></span>trans<span class=\"_ _3\"></span>acciones <span class=\"_ _3\"></span>de cobertura.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "2.12.3<span class=\"ls0\"> De<span class=\"_ _b\"></span>riva<span class=\"_ _0\"></span>dos<span class=\"_ _b\"></span> y a<span class=\"_ _0\"></span>cti<span class=\"_ _b\"></span>vida<span class=\"_ _0\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>obe<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>ura<span class=\"_ _b\"></span> </span>Los <span class=\"_ _a\"></span>derivados <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>reconoce<span class=\"_ _3\"></span>n <span class=\"_ _a\"></span>inicialmente <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _a\"></span>razonable <span class=\"_ _8\"></span>en <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>que <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>firma <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>contrato <span class=\"_ _8\"></span>de derivados <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>posteriormente <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>uelven <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>valorar <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>balance. <span class=\"_ _a\"></span>La<span class=\"_ _1e\"> </span><span class=\"_ _3\"></span> 22<span class=\"_ _1e\"> </span>ontabilizaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>cam<span class=\"_ _3\"></span>bios <span class=\"_ _b\"></span>posteri<span class=\"_ _3\"></span>ores <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>azonable <span class=\"_ _b\"></span>depende<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>derivado <span class=\"_ _b\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>desig<span class=\"_ _3\"></span>nado como un instrumento<span class=\"_ _3\"></span> de cobertura y<span class=\"_ _3\"></span>, si es as\u00ed, de<span class=\"_ _3\"></span> la naturaleza d<span class=\"_ _3\"></span>e la partida <span class=\"_ _3\"></span>que es<span class=\"_ _7\"></span>t\u00e1 cubriendo. El grup<span class=\"_ _3\"></span>o designa determinados <span class=\"_ _3\"></span>derivados como:<span class=\"_ _1e\"> </span><span class=\"_ _3\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _19\"> </span>coberturas <span class=\"_ _6\"> </span>del <span class=\"_ _8\"> </span>valor <span class=\"_ _6\"> </span>razonable <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>ac<span class=\"_ _3\"></span>tivos <span class=\"_ _6\"> </span>o <span class=\"_ _8\"> </span>pasivos<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>reconocidos <span class=\"_ _8\"> </span>o <span class=\"_ _6\"> </span>un <span class=\"_ _6\"> </span>compromiso <span class=\"_ _6\"> </span>en <span class=\"_ _8\"></span>firme<span class=\"_ _3\"></span> </span>(coberturas del valor raz<span class=\"_ _3\"></span>onable)<span class=\"_ _1e\"> </span> <span class=\"_ _3\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _19\"> </span>coberturas <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>un <span class=\"_ _6\"> </span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _9\"> </span>concreto <span class=\"_ _9\"> </span>asociado <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>flujos <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>ef<span class=\"_ _3\"></span>ectivo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>pasivos </span>reconocidos y transacc<span class=\"_ _3\"></span>iones <span class=\"_ _3\"></span>previstas altam<span class=\"_ _3\"></span>ente probables (c<span class=\"_ _3\"></span>oberturas de flujos <span class=\"_ _3\"></span>de efectivo), o<span class=\"_ _1e\"> </span><span class=\"_ _7\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _19\"> </span>coberturas de una inv<span class=\"_ _3\"></span>ersi\u00f3n neta en un<span class=\"_ _3\"></span> negocio en el <span class=\"_ _3\"></span>extranjero (cobertur<span class=\"_ _3\"></span>as de inv<span class=\"_ _3\"></span>ersi\u00f3n neta).<span class=\"_ _7\"></span> </span>Al in<span class=\"_ _3\"></span>icio d<span class=\"_ _3\"></span>e l<span class=\"_ _3\"></span>a r<span class=\"_ _3\"></span>elaci\u00f3n <span class=\"_ _3\"></span>de c<span class=\"_ _3\"></span>obertura, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>grup<span class=\"_ _3\"></span>o doc<span class=\"_ _3\"></span>umenta <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>relaci\u00f3n <span class=\"_ _3\"></span>econ<span class=\"_ _3\"></span>\u00f3mica <span class=\"_ _3\"></span>entre <span class=\"_ _3\"></span>los <span class=\"_ _e\"></span>instrum<span class=\"_ _3\"></span>entos <span class=\"_ _3\"></span>de cobertura y las partidas cubiertas, inc<span class=\"_ _3\"></span>luyendo si se espera que los camb<span class=\"_ _3\"></span>ios en los flujos de efectivo de los instrumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>bertura <span class=\"_ _e\"></span>compensen <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>las <span class=\"_ _7\"></span>partidas <span class=\"_ _7\"></span>cub<span class=\"_ _3\"></span>iertas. <span class=\"_ _7\"></span>El grupo <span class=\"_ _3\"></span>docu<span class=\"_ _3\"></span>menta <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>objeti<span class=\"_ _3\"></span>vo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>gest<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _3\"></span>estrategia <span class=\"_ _7\"></span>para <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>mprender <span class=\"_ _7\"></span>sus <span class=\"_ _3\"></span>trans<span class=\"_ _3\"></span>acciones <span class=\"_ _3\"></span>de cobertura.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "2.12.3<span class=\"ls0\"> De<span class=\"_ _b\"></span>riva<span class=\"_ _0\"></span>dos<span class=\"_ _b\"></span> y a<span class=\"_ _0\"></span>cti<span class=\"_ _b\"></span>vida<span class=\"_ _0\"></span>des<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>obe<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>ura<span class=\"_ _b\"></span> </span>Los <span class=\"_ _a\"></span>derivados <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>reconoce<span class=\"_ _3\"></span>n <span class=\"_ _a\"></span>inicialmente <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _a\"></span>razonable <span class=\"_ _8\"></span>en <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>que <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>firma <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>contrato <span class=\"_ _8\"></span>de derivados <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>posteriormente <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>uelven <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>valorar <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>su <span class=\"_ _a\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>cada <span class=\"_ _a\"></span>balance. <span class=\"_ _a\"></span>La<span class=\"_ _1e\"> </span><span class=\"_ _3\"></span> c<span class=\"_ _1e\"> </span>ontabilizaci\u00f3n <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>cam<span class=\"_ _3\"></span>bios <span class=\"_ _b\"></span>posteri<span class=\"_ _3\"></span>ores <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>azonable <span class=\"_ _b\"></span>depende<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>derivado <span class=\"_ _b\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>desig<span class=\"_ _3\"></span>nado como un instrumento<span class=\"_ _3\"></span> de cobertura y<span class=\"_ _3\"></span>, si es as\u00ed, de<span class=\"_ _3\"></span> la naturaleza d<span class=\"_ _3\"></span>e la partida <span class=\"_ _3\"></span>que es<span class=\"_ _7\"></span>t\u00e1 cubriendo. El grup<span class=\"_ _3\"></span>o designa determinados <span class=\"_ _3\"></span>derivados como:<span class=\"_ _1e\"> </span><span class=\"_ _3\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _19\"> </span>coberturas <span class=\"_ _6\"> </span>del <span class=\"_ _8\"> </span>valor <span class=\"_ _6\"> </span>razonable <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>ac<span class=\"_ _3\"></span>tivos <span class=\"_ _6\"> </span>o <span class=\"_ _8\"> </span>pasivos<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>reconocidos <span class=\"_ _8\"> </span>o <span class=\"_ _6\"> </span>un <span class=\"_ _6\"> </span>compromiso <span class=\"_ _6\"> </span>en <span class=\"_ _8\"></span>firme<span class=\"_ _3\"></span> </span>(coberturas del valor raz<span class=\"_ _3\"></span>onable)<span class=\"_ _1e\"> </span> <span class=\"_ _3\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _19\"> </span>coberturas <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>un <span class=\"_ _6\"> </span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _9\"> </span>concreto <span class=\"_ _9\"> </span>asociado <span class=\"_ _9\"> </span>con <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>flujos <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>ef<span class=\"_ _3\"></span>ectivo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>pasivos </span>reconocidos y transacc<span class=\"_ _3\"></span>iones <span class=\"_ _3\"></span>previstas altam<span class=\"_ _3\"></span>ente probables (c<span class=\"_ _3\"></span>oberturas de flujos <span class=\"_ _3\"></span>de efectivo), o<span class=\"_ _1e\"> </span><span class=\"_ _7\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _19\"> </span>coberturas de una inv<span class=\"_ _3\"></span>ersi\u00f3n neta en un<span class=\"_ _3\"></span> negocio en el <span class=\"_ _3\"></span>extranjero (cobertur<span class=\"_ _3\"></span>as de inv<span class=\"_ _3\"></span>ersi\u00f3n neta).<span class=\"_ _7\"></span> </span>Al in<span class=\"_ _3\"></span>icio d<span class=\"_ _3\"></span>e l<span class=\"_ _3\"></span>a r<span class=\"_ _3\"></span>elaci\u00f3n <span class=\"_ _3\"></span>de c<span class=\"_ _3\"></span>obertura, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>grup<span class=\"_ _3\"></span>o doc<span class=\"_ _3\"></span>umenta <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>relaci\u00f3n <span class=\"_ _3\"></span>econ<span class=\"_ _3\"></span>\u00f3mica <span class=\"_ _3\"></span>entre <span class=\"_ _3\"></span>los <span class=\"_ _e\"></span>instrum<span class=\"_ _3\"></span>entos <span class=\"_ _3\"></span>de cobertura y las partidas cubiertas, inc<span class=\"_ _3\"></span>luyendo si se espera que los camb<span class=\"_ _3\"></span>ios en los flujos de efectivo de los instrumentos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>bertura <span class=\"_ _e\"></span>compensen <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>las <span class=\"_ _7\"></span>partidas <span class=\"_ _7\"></span>cub<span class=\"_ _3\"></span>iertas. <span class=\"_ _7\"></span>El grupo <span class=\"_ _3\"></span>docu<span class=\"_ _3\"></span>menta <span class=\"_ _3\"></span>su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>objeti<span class=\"_ _3\"></span>vo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>gest<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>u <span class=\"_ _3\"></span>estrategia <span class=\"_ _7\"></span>para <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>mprender <span class=\"_ _7\"></span>sus <span class=\"_ _3\"></span>trans<span class=\"_ _3\"></span>acciones <span class=\"_ _3\"></span>de cobertura.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "2.13<span class=\"ls0\"> E<span class=\"_ _0\"></span>xi<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ias<span class=\"_ _b\"></span> </span>Las <span class=\"_ _b\"></span>existencias <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>va<span class=\"_ _3\"></span>loran <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>coste <span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _18\"></span>su <span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _b\"></span>neto <span class=\"_ _b\"></span>realiz<span class=\"_ _3\"></span>able, <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>menor <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _18\"></span>d<span class=\"_ _3\"></span>os. <span class=\"_ _b\"></span>El <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>neto <span class=\"_ _b\"></span>rea<span class=\"_ _3\"></span>lizable es <span class=\"_ _6\"> </span>el <span class=\"_ _8\"> </span>precio <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>venta <span class=\"_ _6\"> </span>estimado <span class=\"_ _6\"> </span>en<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>el<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>curso <span class=\"_ _8\"> </span>nor<span class=\"_ _3\"></span>mal <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>negocio, <span class=\"_ _6\"> </span>menos <span class=\"_ _6\"> </span>los <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>ostes <span class=\"_ _6\"> </span>variables <span class=\"_ _6\"> </span>que <span class=\"_ _8\"> </span>se<span class=\"_ _3\"></span>an necesarios para la ve<span class=\"_ _3\"></span>nta. El coste se determ<span class=\"_ _3\"></span>ina del siguiente mo<span class=\"_ _3\"></span>do:<span class=\"_ _1e\"> </span>Existencias <span class=\"_ _0\"></span>comercia<span class=\"_ _3\"></span>les, materias <span class=\"_ _b\"></span>primas<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>otros <span class=\"_ _0\"></span>aprovisionam<span class=\"_ _3\"></span>ientos: <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>oste medio <span class=\"_ _b\"></span>pon<span class=\"_ _3\"></span>derado.<span class=\"_ _1e\"> </span>Productos termi<span class=\"_ _3\"></span>nados, s<span class=\"_ _3\"></span>emi-termi<span class=\"_ _3\"></span>nados y <span class=\"_ _3\"></span>en curs<span class=\"_ _3\"></span>o: al c<span class=\"_ _3\"></span>oste medio p<span class=\"_ _3\"></span>onderado <span class=\"_ _3\"></span>de los <span class=\"_ _3\"></span>consumos<span class=\"_ _3\"></span> de <span class=\"_ _8\"></span>materias <span class=\"_ _8\"></span>primas <span class=\"_ _a\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>auxiliares <span class=\"_ _8\"></span>m\u00e1s <span class=\"_ _a\"></span>la <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>aplicable <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>mano <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>obra <span class=\"_ _8\"></span>directa <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>gastos generales de fabricaci<span class=\"_ _3\"></span>\u00f3n (basados en la capac<span class=\"_ _3\"></span>idad normal de <span class=\"_ _3\"></span>producci\u00f3n).<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "2.14<span class=\"ls0\"> Cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tas<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ome<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s a<span class=\"_ _b\"></span> co<span class=\"_ _0\"></span>bra<span class=\"_ _b\"></span>r </span>Las cuentas comerciales a <span class=\"_ _0\"></span>cobrar se reconocen <span class=\"_ _0\"></span>inicialmente por su valor <span class=\"_ _0\"></span>razonable y posteriormente por su coste <span class=\"_ _7\"></span>amortizado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>inter\u00e9s<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>efectivo, <span class=\"_ _7\"></span>menos <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>orrecc<span class=\"_ _7\"></span>i\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>p\u00e9rdidas<span class=\"_ _3\"></span> del v<span class=\"_ _3\"></span>alor. <span class=\"_ _3\"></span>V\u00e9as<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Nota <span class=\"_ _7\"></span><span class=\"ls8\">13</span> <span class=\"_ _7\"></span>para <span class=\"_ _3\"></span>informaci\u00f3n <span class=\"_ _3\"></span>ad<span class=\"_ _3\"></span>icional <span class=\"_ _7\"></span>sobre <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>contabilizaci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>grupo <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>cuentas comerciales <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>cobrar <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>N<span class=\"_ _3\"></span>ota <span class=\"_ _b\"></span>3.<span class=\"_ _3\"></span>3 <span class=\"_ _b\"></span>para una <span class=\"_ _18\"></span>d<span class=\"_ _3\"></span>escripci\u00f3n <span class=\"_ _b\"></span>de las <span class=\"_ _18\"></span>pol\u00edt<span class=\"_ _3\"></span>icas <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>relaci\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>deterioro del valor. Las <span class=\"_ _a\"></span>cuentas<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>comerci<span class=\"_ _3\"></span>ales <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>cobrar <span class=\"_ _8\"></span>son <span class=\"_ _a\"></span>importes <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span>deudados <span class=\"_ _8\"></span>por <span class=\"_ _e\"></span>cl<span class=\"_ _3\"></span>ientes <span class=\"_ _a\"></span>por <span class=\"_ _8\"></span>bienes <span class=\"_ _a\"></span>vendidos <span class=\"_ _8\"></span>o <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>ervicios prestados <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>curso <span class=\"_ _a\"></span>ordi<span class=\"_ _3\"></span>nario <span class=\"_ _e\"></span>del <span class=\"_ _a\"></span>negocio<span class=\"_ _3\"></span>. <span class=\"_ _e\"></span>General<span class=\"_ _3\"></span>mente <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>l<span class=\"_ _3\"></span>iquidan <span class=\"_ _a\"></span>entre <span class=\"_ _e\"></span>60<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>90 <span class=\"_ _e\"></span>d\u00ed<span class=\"_ _3\"></span>as <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>tanto <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e clasifican todas como corrientes. Las cuentas comerciales a<span class=\"_ _3\"></span> cobrar se reconocen inicialmente al importe de la <span class=\"_ _e\"></span>contraprestac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _a\"></span>que <span class=\"_ _e\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>incondic<span class=\"_ _3\"></span>ional <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>menos <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>contengan <span class=\"_ _a\"></span>component<span class=\"_ _3\"></span>es <span class=\"_ _e\"></span>financier<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>sign<span class=\"_ _3\"></span>ificativos, cuando <span class=\"_ _8\"></span>se <span class=\"_ _a\"></span>reconocen <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>su <span class=\"_ _a\"></span>valor <span class=\"_ _8\"></span>razonable. <span class=\"_ _8\"></span>El <span class=\"_ _a\"></span>gru<span class=\"_ _3\"></span>po <span class=\"_ _8\"></span>mantiene <span class=\"_ _a\"></span>las <span class=\"_ _8\"></span>cuentas <span class=\"_ _8\"></span>comerciales <span class=\"_ _8\"></span>a <span class=\"_ _a\"></span>cobrar <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>el objetivo <span class=\"_ _8\"> </span>de <span class=\"_ _6\"> </span>cobrar <span class=\"_ _8\"> </span>los <span class=\"_ _6\"> </span>flujos <span class=\"_ _6\"> </span>de <span class=\"_ _8\"></span>efectivo <span class=\"_ _8\"> </span>co<span class=\"_ _3\"></span>ntractuales<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _6\"> </span>por <span class=\"_ _8\"></span>tanto <span class=\"_ _8\"> </span>se <span class=\"_ _6\"> </span>valoran <span class=\"_ _6\"> </span>con <span class=\"_ _8\"></span>poster<span class=\"_ _3\"></span>ioridad <span class=\"_ _8\"> </span>a <span class=\"_ _6\"> </span>coste amortizado usa<span class=\"_ _3\"></span>ndo el m\u00e9t<span class=\"_ _3\"></span>odo del <span class=\"_ _3\"></span>inter\u00e9s efectivo.<span class=\"_ _3\"></span> Detalles sobre <span class=\"_ _3\"></span>las pol\u00edticas co<span class=\"_ _3\"></span>ntables sobre<span class=\"_ _3\"></span> deterioro <span class=\"_ _3\"></span>del valor y el c\u00e1lculo de <span class=\"_ _3\"></span>la correcc<span class=\"_ _3\"></span>i\u00f3n de valor p<span class=\"_ _3\"></span>or p\u00e9rdidas<span class=\"_ _3\"></span> se proporcionan en la<span class=\"_ _3\"></span> Nota <span class=\"_ _3\"></span><span class=\"ls8\">3.3</span> riesgo de<span class=\"_ _3\"></span> cr\u00e9dito.<span class=\"_ _3\"></span> Las <span class=\"_ _5\"> </span>cesiones <span class=\"_ _11\"> </span>de <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>c<span class=\"_ _3\"></span>uentas <span class=\"_ _11\"> </span>a <span class=\"_ _5\"> </span>cobrar <span class=\"_ _11\"> </span>dan <span class=\"_ _5\"> </span>como<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>resultado<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>su <span class=\"_ _11\"> </span>baja <span class=\"_ _5\"> </span>si <span class=\"_ _5\"> </span>e<span class=\"_ _3\"></span>l <span class=\"_ _5\"> </span>Grupo <span class=\"_ _11\"> </span>se <span class=\"_ _5\"> </span>desprende<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>de sustancialmente <span class=\"_ _7\"></span>todos <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>riesgos <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>beneficios<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>titularidad<span class=\"_ _3\"></span>, <span class=\"_ _7\"></span>incluidos <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>efe<span class=\"_ _3\"></span>ctos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>mora. <span class=\"_ _7\"></span>E<span class=\"_ _7\"></span>n <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>aso contrario, los resultados d<span class=\"_ _3\"></span>e la cesi\u00f3n se c<span class=\"_ _3\"></span>lasifican com<span class=\"_ _3\"></span>o recursos ajenos.<span class=\"_ _1e\"> </span><span class=\"_ _7\"></span> 2.18<span class=\"ls0\"> Cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tas<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ome<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s y<span class=\"_ _0\"></span> o<span class=\"_ _b\"></span>tra<span class=\"_ _0\"></span>s c<span class=\"_ _b\"></span>uenta<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>ar<span class=\"_ _b\"></span> </span>Las <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>uentas <span class=\"_ _7\"></span>comerciales <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>pagar <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>ob<span class=\"_ _3\"></span>ligaciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>pago <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>bien<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>serv<span class=\"_ _3\"></span>icios <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>adquirido <span class=\"_ _7\"></span>a los <span class=\"_ _a\"></span>prov<span class=\"_ _3\"></span>eedores <span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _a\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>curs<span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>ordinario<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _8\"></span>explotaci\u00f3n. <span class=\"_ _8\"></span>Las <span class=\"_ _a\"></span>cuentas <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>pagar<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>cl<span class=\"_ _3\"></span>asifican <span class=\"_ _a\"></span>co<span class=\"_ _3\"></span>mo <span class=\"_ _a\"></span>p<span class=\"_ _3\"></span>asivo corriente si los pagos<span class=\"_ _3\"></span> tienen vencimiento <span class=\"_ _3\"></span>en los pr\u00f3xi<span class=\"_ _3\"></span>mos 12 meses.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "2.15<span class=\"ls0\"> E<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>equ<span class=\"_ _b\"></span>iva<span class=\"_ _0\"></span>len<span class=\"_ _0\"></span>tes<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span> ef<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tiv<span class=\"_ _b\"></span>o </span>El <span class=\"_ _3\"></span>efectivo <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>equivalentes<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>efectivo <span class=\"_ _3\"></span>incluye<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>fectivo <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>caja, <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>dep\u00f3sitos<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>l<span class=\"_ _e\"></span>a <span class=\"_ _3\"></span>vista <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>enti<span class=\"_ _3\"></span>dades de <span class=\"_ _b\"></span>cr\u00e9dito y <span class=\"_ _b\"></span>otras i<span class=\"_ _0\"></span>nversion<span class=\"_ _3\"></span>es <span class=\"_ _b\"></span>muy<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>l\u00ed<span class=\"_ _3\"></span>quidas <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>orto <span class=\"_ _b\"></span>pl<span class=\"_ _3\"></span>azo <span class=\"_ _b\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>un <span class=\"_ _0\"></span>vencimiento<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>original <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>tres meses <span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>menos<span class=\"_ _3\"></span><span class=\"ls16\">.<span class=\"_ _1e\"> </span></span>Los <span class=\"_ _7\"></span>des<span class=\"_ _3\"></span>cubiertos <span class=\"_ _e\"></span>bancario<span class=\"_ _3\"></span>s <span class=\"_ _7\"></span>se <span class=\"_ _e\"></span>clasifican<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>com<span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>deuda <span class=\"_ _e\"></span>financiera<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>bajo <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>asivos <span class=\"_ _e\"></span>corrient<span class=\"_ _3\"></span>es <span class=\"_ _7\"></span>en <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>balance<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de situaci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "2.16<span class=\"ls0\"> Ca<span class=\"_ _b\"></span>pital<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>oci<span class=\"_ _b\"></span>al y<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>epa<span class=\"_ _b\"></span>rto <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>div<span class=\"_ _0\"></span>ide<span class=\"_ _b\"></span>ndos<span class=\"_ _0\"></span> </span>Las <span class=\"_ _5\"> </span>acciones <span class=\"_ _5\"> </span>ordinarias <span class=\"_ _5\"> </span>s<span class=\"_ _3\"></span>e <span class=\"_ _5\"> </span>clasifican <span class=\"_ _5\"> </span>com<span class=\"_ _3\"></span>o <span class=\"_ _5\"> </span>patrimonio <span class=\"_ _5\"> </span>neto. <span class=\"_ _11\"> </span>Los <span class=\"_ _5\"> </span>costes <span class=\"_ _5\"> </span>incremental<span class=\"_ _3\"></span>es <span class=\"_ _5\"> </span>directamente atribuibles <span class=\"_ _6\"> </span>a <span class=\"_ _8\"></span>la <span class=\"_ _6\"> </span>emisi\u00f3n <span class=\"_ _8\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>nuevas<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>acc<span class=\"_ _3\"></span>iones <span class=\"_ _8\"> </span>u<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>opcio<span class=\"_ _3\"></span>nes <span class=\"_ _8\"></span>se <span class=\"_ _6\"> </span>presentan <span class=\"_ _6\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _6\"> </span>patrimonio <span class=\"_ _6\"> </span>neto <span class=\"_ _8\"></span>como <span class=\"_ _6\"> </span>una deducci\u00f3n, neta de im<span class=\"_ _3\"></span>puestos, contra los i<span class=\"_ _3\"></span>ngresos obtenidos.<span class=\"_ _7\"></span>  Cuando <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>ntidad <span class=\"_ _7\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>adquiere <span class=\"_ _e\"></span>acciones<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>Sociedad, <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>contraprest<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _7\"></span>pagad<span class=\"_ _3\"></span>a, <span class=\"_ _7\"></span>incluido<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>el eventual coste incr<span class=\"_ _3\"></span>emental <span class=\"_ _3\"></span>directamente atrib<span class=\"_ _3\"></span>uible (net<span class=\"_ _3\"></span>o del impu<span class=\"_ _3\"></span>esto de soc<span class=\"_ _3\"></span>iedades) se con<span class=\"_ _3\"></span>tabiliza bajo<span class=\"_ _3\"></span> el ep\u00edgrafe <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>\"Acc<span class=\"_ _3\"></span>iones <span class=\"_ _b\"></span>prop<span class=\"_ _3\"></span>ias\" <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>deduce<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>patrimo<span class=\"_ _3\"></span>nio <span class=\"_ _b\"></span>neto atribuible <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _b\"></span>acci<span class=\"_ _3\"></span>onistas <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>matriz ha<span class=\"_ _0\"></span>sta su cancelaci\u00f3n, re-<span class=\"_ _3\"></span>emisi\u00f3n o en<span class=\"_ _3\"></span>ajenaci\u00f3n. <span class=\"_ _3\"></span> Cuando <span class=\"_ _e\"></span>tales <span class=\"_ _7\"></span>acc<span class=\"_ _3\"></span>iones <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>venden <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>se <span class=\"_ _7\"></span>vu<span class=\"_ _3\"></span>elven <span class=\"_ _e\"></span>a <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>mitir <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>osteriormente,<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _e\"></span>contr<span class=\"_ _3\"></span>aprestaci\u00f3n <span class=\"_ _7\"></span>rec<span class=\"_ _3\"></span>ibida, <span class=\"_ _e\"></span>tras deducir <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _9\"> </span>costes <span class=\"_ _6\"> </span>increm<span class=\"_ _3\"></span>entales <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>la<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>operaci\u00f3n <span class=\"_ _6\"> </span>q<span class=\"_ _3\"></span>ue <span class=\"_ _6\"> </span>s<span class=\"_ _3\"></span>ean <span class=\"_ _9\"> </span>di<span class=\"_ _0\"></span>rectam<span class=\"_ _3\"></span>ente <span class=\"_ _9\"> </span>atribuibles <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>impuesto <span class=\"_ _9\"> </span>de sociedades <span class=\"_ _3\"></span>correspondi<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>reconoce <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l ep\u00edgraf<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>\u00abAcciones <span class=\"_ _7\"></span>propias\u00bb p<span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>el cos<span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>adquisici\u00f3<span class=\"_ _3\"></span>n y <span class=\"_ _e\"></span>\u00abGanancias <span class=\"_ _e\"></span>ac<span class=\"_ _3\"></span>umuladas\u00bb <span class=\"_ _e\"></span>(<span class=\"_ _3\"></span>por <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>diferencia <span class=\"_ _e\"></span>entre<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>contrapres<span class=\"_ _3\"></span>taci\u00f3n <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>coste <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>adquis<span class=\"_ _e\"></span>ici\u00f3n), <span class=\"_ _e\"></span>lo <span class=\"_ _e\"></span>qu<span class=\"_ _3\"></span>e aumenta el patrimo<span class=\"_ _3\"></span>nio neto atribuible<span class=\"_ _3\"></span> a los accionistas <span class=\"_ _3\"></span>de la matriz.<span class=\"_ _1e\"> </span>Los <span class=\"_ _b\"></span>dividendos <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>acciones <span class=\"_ _b\"></span>ordin<span class=\"_ _3\"></span>arias <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocen <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>pasivo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejer<span class=\"_ _3\"></span>cicio <span class=\"_ _b\"></span>en <span class=\"_ _18\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _b\"></span>son <span class=\"_ _b\"></span>aprobados por los accionistas de la<span class=\"_ _3\"></span> Sociedad.<span class=\"_ _1e\"> </span>17.<span class=\"ls0\"> <span class=\"_ _1c\"></span>CAP<span class=\"_ _b\"></span>ITAL <span class=\"_ _0\"></span>Y <span class=\"_ _0\"></span>PR<span class=\"_ _0\"></span>IM<span class=\"_ _0\"></span>A D<span class=\"_ _0\"></span>E <span class=\"_ _0\"></span>EM<span class=\"_ _0\"></span>IS<span class=\"_ _0\"></span>I\u00d3N<span class=\"_ _0\"></span> </span>A 31<span class=\"_ _0\"></span> de di<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>mbre<span class=\"_ _0\"></span> de 20<span class=\"_ _b\"></span>23 <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> capi<span class=\"_ _b\"></span>tal so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> de Ph<span class=\"_ _b\"></span>arma<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Ma<span class=\"_ _0\"></span>r asci<span class=\"_ _b\"></span>ende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>a 11.013 <span class=\"_ _3\"></span>mil<span class=\"_ _0\"></span>es de e<span class=\"_ _0\"></span>uro<span class=\"_ _0\"></span>s (<span class=\"ls8\">11.013</span> mile<span class=\"_ _b\"></span>s <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span><span class=\"fs4\"> </span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>dic<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>20<span class=\"_ _0\"></span>22) <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>st\u00e1<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>repre<span class=\"_ _b\"></span>sent<span class=\"_ _b\"></span>ado <span class=\"_ _3\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>18.354.907 <span class=\"_ _7\"></span>acci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>nom<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>0,6<span class=\"_ _b\"></span>0<span class=\"_ _1e\"> </span>c\u00e9n<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>s de<span class=\"_ _b\"></span> euro<span class=\"_ _0\"></span> po<span class=\"_ _0\"></span>r ac<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n (0,<span class=\"_ _b\"></span>60 c\u00e9<span class=\"_ _0\"></span>nti<span class=\"_ _b\"></span>mos d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uro<span class=\"_ _b\"></span> por a<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> a 3<span class=\"_ _0\"></span>1 d<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>embr<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>e 20<span class=\"_ _0\"></span>22).<span class=\"_ _0\"></span> Tod<span class=\"_ _0\"></span>as l<span class=\"_ _b\"></span>as acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span> M<span class=\"_ _0\"></span>ar <span class=\"_ _b\"></span>se ha<span class=\"_ _b\"></span>llan<span class=\"_ _b\"></span> \u00ednt<span class=\"_ _0\"></span>eg<span class=\"_ _0\"></span>ram<span class=\"_ _b\"></span>ente<span class=\"_ _0\"></span> su<span class=\"_ _b\"></span>scrit<span class=\"_ _b\"></span>as y<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ese<span class=\"_ _b\"></span>mbol<span class=\"_ _b\"></span>sada<span class=\"_ _0\"></span>s.<span class=\"_ _1e\"> </span>Miles de Euros/Miles de Acciones N\u00ba Acciones en circulaci\u00f3n Capital Social Prima de emisi\u00f3n Acciones propias Saldo al 1 de enero de 2022 18.011 11.013 71.278 (25.679) Venta de acciones propias 850<span class=\"ls0\"> </span>- - 56.950 Compra de acciones propias (762) - - (47.708) Planes de acciones 8 - - 572<span class=\"ls0\"> </span>Saldo al 1 de enero de 2023 18.107 11.013 71.278 (15.865) Venta de acciones propias 304<span class=\"ls0\"> </span>- - 17.967 Compra de acciones propias (787) - - (34.101) Planes de acciones 16<span class=\"ls0\"> </span>- - 908<span class=\"ls0\"> </span>Saldo al 31 de diciembre de 2023 17.640 11.013 71.278 (31.091) El<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>n\u00fam<span class=\"_ _b\"></span>ero <span class=\"_ _3\"></span>de acci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es en circu<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n <span class=\"_ _3\"></span>de la tabla<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>an<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>ior<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>se calcu<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>rest<span class=\"_ _b\"></span>ando<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>n\u00fam<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>o de <span class=\"_ _3\"></span>acci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>emi<span class=\"_ _0\"></span>ti<span class=\"_ _b\"></span>das la<span class=\"_ _0\"></span>s ac<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span>nes p<span class=\"_ _0\"></span>rop<span class=\"_ _0\"></span>ia<span class=\"_ _b\"></span>s <span class=\"_ _3\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>pod<span class=\"_ _b\"></span>er de<span class=\"_ _0\"></span>l Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> as\u00ed<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>com<span class=\"_ _0\"></span>o la<span class=\"_ _b\"></span>s <span class=\"_ _3\"></span>acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s en<span class=\"_ _b\"></span>treg<span class=\"_ _0\"></span>ada<span class=\"_ _b\"></span>s a emp<span class=\"_ _0\"></span>le<span class=\"_ _b\"></span>ado<span class=\"_ _0\"></span>s a tr<span class=\"_ _0\"></span>av\u00e9<span class=\"_ _b\"></span>s de p<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s de<span class=\"_ _b\"></span> acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>nf<span class=\"_ _0\"></span>orm<span class=\"_ _b\"></span>e a <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s c<span class=\"_ _0\"></span>ond<span class=\"_ _b\"></span>icio<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>on<span class=\"_ _b\"></span>cesi\u00f3<span class=\"_ _b\"></span>n est<span class=\"_ _b\"></span>\u00e1n b<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s si<span class=\"_ _b\"></span>n qu<span class=\"_ _b\"></span>e pue<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>ser<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>isp<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>sta<span class=\"_ _b\"></span>s por<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>s tra<span class=\"_ _b\"></span>bajad<span class=\"_ _b\"></span>ores<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s h<span class=\"_ _b\"></span>an <span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>con<span class=\"_ _b\"></span>cedi<span class=\"_ _0\"></span>das<span class=\"_ _0\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "2.16<span class=\"ls0\"> Ca<span class=\"_ _b\"></span>pital<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>oci<span class=\"_ _b\"></span>al y<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>epa<span class=\"_ _b\"></span>rto <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>div<span class=\"_ _0\"></span>ide<span class=\"_ _b\"></span>ndos<span class=\"_ _0\"></span> </span>Las <span class=\"_ _5\"> </span>acciones <span class=\"_ _5\"> </span>ordinarias <span class=\"_ _5\"> </span>s<span class=\"_ _3\"></span>e <span class=\"_ _5\"> </span>clasifican <span class=\"_ _5\"> </span>com<span class=\"_ _3\"></span>o <span class=\"_ _5\"> </span>patrimonio <span class=\"_ _5\"> </span>neto. <span class=\"_ _11\"> </span>Los <span class=\"_ _5\"> </span>costes <span class=\"_ _5\"> </span>incremental<span class=\"_ _3\"></span>es <span class=\"_ _5\"> </span>directamente atribuibles <span class=\"_ _6\"> </span>a <span class=\"_ _8\"></span>la <span class=\"_ _6\"> </span>emisi\u00f3n <span class=\"_ _8\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>nuevas<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>acc<span class=\"_ _3\"></span>iones <span class=\"_ _8\"> </span>u<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>opcio<span class=\"_ _3\"></span>nes <span class=\"_ _8\"></span>se <span class=\"_ _6\"> </span>presentan <span class=\"_ _6\"> </span>en <span class=\"_ _8\"> </span>el <span class=\"_ _6\"> </span>patrimonio <span class=\"_ _6\"> </span>neto <span class=\"_ _8\"></span>como <span class=\"_ _6\"> </span>una deducci\u00f3n, neta de im<span class=\"_ _3\"></span>puestos, contra los i<span class=\"_ _3\"></span>ngresos obtenidos.<span class=\"_ _7\"></span>  Cuando <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>ntidad <span class=\"_ _7\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>adquiere <span class=\"_ _e\"></span>acciones<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>Sociedad, <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>contraprest<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _7\"></span>pagad<span class=\"_ _3\"></span>a, <span class=\"_ _7\"></span>incluido<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>el eventual coste incr<span class=\"_ _3\"></span>emental <span class=\"_ _3\"></span>directamente atrib<span class=\"_ _3\"></span>uible (net<span class=\"_ _3\"></span>o del impu<span class=\"_ _3\"></span>esto de soc<span class=\"_ _3\"></span>iedades) se con<span class=\"_ _3\"></span>tabiliza bajo<span class=\"_ _3\"></span> el ep\u00edgrafe <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>\"Acc<span class=\"_ _3\"></span>iones <span class=\"_ _b\"></span>prop<span class=\"_ _3\"></span>ias\" <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>deduce<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>patrimo<span class=\"_ _3\"></span>nio <span class=\"_ _b\"></span>neto atribuible <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _b\"></span>acci<span class=\"_ _3\"></span>onistas <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>matriz ha<span class=\"_ _0\"></span>sta su cancelaci\u00f3n, re-<span class=\"_ _3\"></span>emisi\u00f3n o en<span class=\"_ _3\"></span>ajenaci\u00f3n. <span class=\"_ _3\"></span> Cuando <span class=\"_ _e\"></span>tales <span class=\"_ _7\"></span>acc<span class=\"_ _3\"></span>iones <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>venden <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>se <span class=\"_ _7\"></span>vu<span class=\"_ _3\"></span>elven <span class=\"_ _e\"></span>a <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>mitir <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>osteriormente,<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _e\"></span>contr<span class=\"_ _3\"></span>aprestaci\u00f3n <span class=\"_ _7\"></span>rec<span class=\"_ _3\"></span>ibida, <span class=\"_ _e\"></span>tras deducir <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _9\"> </span>costes <span class=\"_ _6\"> </span>increm<span class=\"_ _3\"></span>entales <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>la<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>operaci\u00f3n <span class=\"_ _6\"> </span>q<span class=\"_ _3\"></span>ue <span class=\"_ _6\"> </span>s<span class=\"_ _3\"></span>ean <span class=\"_ _9\"> </span>di<span class=\"_ _0\"></span>rectam<span class=\"_ _3\"></span>ente <span class=\"_ _9\"> </span>atribuibles <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>impuesto <span class=\"_ _9\"> </span>de sociedades <span class=\"_ _3\"></span>correspondi<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>reconoce <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l ep\u00edgraf<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>\u00abAcciones <span class=\"_ _7\"></span>propias\u00bb p<span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>el cos<span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>adquisici\u00f3<span class=\"_ _3\"></span>n y <span class=\"_ _e\"></span>\u00abGanancias <span class=\"_ _e\"></span>ac<span class=\"_ _3\"></span>umuladas\u00bb <span class=\"_ _e\"></span>(<span class=\"_ _3\"></span>por <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>diferencia <span class=\"_ _e\"></span>entre<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>contrapres<span class=\"_ _3\"></span>taci\u00f3n <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>coste <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>adquis<span class=\"_ _e\"></span>ici\u00f3n), <span class=\"_ _e\"></span>lo <span class=\"_ _e\"></span>qu<span class=\"_ _3\"></span>e aumenta el patrimo<span class=\"_ _3\"></span>nio neto atribuible<span class=\"_ _3\"></span> a los accionistas <span class=\"_ _3\"></span>de la matriz.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "Los <span class=\"_ _b\"></span>dividendos <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>acciones <span class=\"_ _b\"></span>ordin<span class=\"_ _3\"></span>arias <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocen <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>pasivo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejer<span class=\"_ _3\"></span>cicio <span class=\"_ _b\"></span>en <span class=\"_ _18\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _b\"></span>son <span class=\"_ _b\"></span>aprobados por los accionistas de la<span class=\"_ _3\"></span> Sociedad.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "2.17<span class=\"ls0\"> S<span class=\"_ _0\"></span>ubv<span class=\"_ _0\"></span>enc<span class=\"_ _b\"></span>iones<span class=\"_ _b\"></span> ofi<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> </span>Las subvenciones <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>ecibidas de <span class=\"_ _b\"></span>orga<span class=\"_ _3\"></span>nismos oficiales <span class=\"_ _0\"></span>se reconocen <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>or su <span class=\"_ _b\"></span>valor razonable cuando <span class=\"_ _0\"></span>existe una seguridad <span class=\"_ _6\"> </span>razon<span class=\"_ _3\"></span>able <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>que <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>subvenci\u00f3n <span class=\"_ _9\"> </span>se <span class=\"_ _6\"> </span>cobrar\u00e1 <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>Grupo <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>umplir\u00e1 <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>on <span class=\"_ _6\"> </span>tod<span class=\"_ _3\"></span>as <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>ondiciones establecidas. Estas su<span class=\"_ _3\"></span>bvencio<span class=\"_ _3\"></span>nes se registran<span class=\"_ _3\"></span> en funci\u00f3n d<span class=\"_ _3\"></span>e su vencimiento.<span class=\"_ _7\"></span> Las <span class=\"_ _b\"></span>subvenciones <span class=\"_ _0\"></span>oficiales <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>elacionadas <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>adquisic<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inmov<span class=\"_ _3\"></span>ilizado <span class=\"_ _b\"></span>mater<span class=\"_ _3\"></span>ial <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>incl<span class=\"_ _3\"></span>uyen <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>\u201cIngr<span class=\"_ _3\"></span>esos diferidos <span class=\"_ _3\"></span>no<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>corrien<span class=\"_ _3\"></span>tes\u201d <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>recon<span class=\"_ _3\"></span>ocen <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>uenta <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>resultad<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>bajo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>\"<span class=\"_ _7\"></span><span class=\"ff2\">Otras <span class=\"_ _7\"></span>ganancias<span class=\"_ _3\"></span>\" <span class=\"_ _3\"></span>sobre <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>base </span>lineal a lo largo de la<span class=\"_ _3\"></span> vida \u00fatil prevista <span class=\"_ _3\"></span>de los correspondie<span class=\"_ _3\"></span>ntes activos. <span class=\"_ _7\"></span> Las subvenciones <span class=\"_ _0\"></span>relacion<span class=\"_ _3\"></span>adas con <span class=\"_ _0\"></span>los proyectos de <span class=\"_ _0\"></span>investigaci\u00f3n y <span class=\"_ _0\"></span>desarrol<span class=\"_ _3\"></span>lo del <span class=\"_ _b\"></span>Gru<span class=\"_ _3\"></span>po, se i<span class=\"_ _0\"></span>mputan como ingresos del ejercicio en <span class=\"_ _b\"></span>pr<span class=\"_ _3\"></span>oporci\u00f3n a la amortizaci\u00f3n de estos activos intangibles, o, <span class=\"_ _0\"></span>en su caso, <span class=\"_ _0\"></span>cuando se produzca <span class=\"_ _11\"> </span>su <span class=\"_ _5\"> </span>enajen<span class=\"_ _3\"></span>aci\u00f3n, <span class=\"_ _11\"> </span>correcci\u00f3n <span class=\"_ _11\"> </span>valorativa <span class=\"_ _11\"> </span>por <span class=\"_ _5\"> </span>deteri<span class=\"_ _3\"></span>oro <span class=\"_ _5\"> </span>o <span class=\"_ _11\"> </span>baja <span class=\"_ _11\"> </span>en <span class=\"_ _5\"> </span>ba<span class=\"_ _3\"></span>lance. <span class=\"_ _11\"> </span>Por <span class=\"_ _5\"> </span>su <span class=\"_ _11\"> </span>parte, <span class=\"_ _11\"> </span>las subvenciones <span class=\"_ _3\"></span>rel<span class=\"_ _3\"></span>acionadas <span class=\"_ _7\"></span>con <span class=\"_ _3\"></span>gastos <span class=\"_ _7\"></span>espec\u00edficos <span class=\"_ _3\"></span>se <span class=\"_ _7\"></span>reconocen <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>cu<span class=\"_ _3\"></span>enta <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>p\u00e9rdi<span class=\"_ _3\"></span>das <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>ga<span class=\"_ _3\"></span>nancias <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>n el mismo ejercicio en <span class=\"_ _3\"></span>que se devenga<span class=\"_ _3\"></span>n los correspondient<span class=\"_ _3\"></span>es gastos.<span class=\"_ _3\"></span> Las <span class=\"_ _8\"></span>subvenciones <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>car\u00e1<span class=\"_ _3\"></span>cter <span class=\"_ _8\"> </span>monetario <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>va<span class=\"_ _3\"></span>loran <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonabl<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>conce<span class=\"_ _3\"></span>dido <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>las subvenciones <span class=\"_ _7\"></span>no <span class=\"_ _3\"></span>mo<span class=\"_ _3\"></span>netarias <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _3\"></span>razo<span class=\"_ _3\"></span>nable <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>bien<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>recibido<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>referid<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>ambos <span class=\"_ _7\"></span>valore<span class=\"_ _7\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _7\"></span>momento de su reconocimiento.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "2.18<span class=\"ls0\"> Cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tas<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ome<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s y<span class=\"_ _0\"></span> o<span class=\"_ _b\"></span>tra<span class=\"_ _0\"></span>s c<span class=\"_ _b\"></span>uenta<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>ar<span class=\"_ _b\"></span> </span>Las <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>uentas <span class=\"_ _7\"></span>comerciales <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>pagar <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>ob<span class=\"_ _3\"></span>ligaciones <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>pago <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>bien<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>serv<span class=\"_ _3\"></span>icios <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>adquirido <span class=\"_ _7\"></span>a los <span class=\"_ _a\"></span>prov<span class=\"_ _3\"></span>eedores <span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _a\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>curs<span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>ordinario<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _8\"></span>explotaci\u00f3n. <span class=\"_ _8\"></span>Las <span class=\"_ _a\"></span>cuentas <span class=\"_ _8\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>pagar<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>cl<span class=\"_ _3\"></span>asifican <span class=\"_ _a\"></span>co<span class=\"_ _3\"></span>mo <span class=\"_ _a\"></span>p<span class=\"_ _3\"></span>asivo corriente si los pagos<span class=\"_ _3\"></span> tienen vencimiento <span class=\"_ _3\"></span>en los pr\u00f3xi<span class=\"_ _3\"></span>mos 12 meses.<span class=\"_ _1e\"> </span>2.19<span class=\"ls0\"> De<span class=\"_ _b\"></span>uda f<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nan<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a </span>Las deudas financieras se <span class=\"_ _0\"></span>reconocen inicialm<span class=\"_ _3\"></span>ente por su valor <span class=\"_ _0\"></span>razonable, menos los costes en que <span class=\"_ _0\"></span>se haya incurrido <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>transacci\u00f3n. <span class=\"_ _e\"></span>Posteriormente, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>deu<span class=\"_ _3\"></span>das <span class=\"_ _7\"></span>financieras <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>valoran <span class=\"_ _7\"></span>po<span class=\"_ _3\"></span>r <span class=\"_ _7\"></span>su <span class=\"_ _3\"></span>cos<span class=\"_ _3\"></span>te <span class=\"_ _7\"></span>amortizado <span class=\"_ _7\"></span>de acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>m<span class=\"_ _3\"></span>\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>inter\u00e9s <span class=\"_ _7\"></span>efec<span class=\"_ _3\"></span>tivo. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>difere<span class=\"_ _3\"></span>ncias <span class=\"_ _7\"></span>entre <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>fondos <span class=\"_ _7\"></span>obteni<span class=\"_ _3\"></span>dos <span class=\"_ _7\"></span>(menos <span class=\"_ _7\"></span>los<span class=\"_ _3\"></span> costes necesarios <span class=\"_ _3\"></span>para su <span class=\"_ _3\"></span>obtenci\u00f3n) <span class=\"_ _3\"></span>y el val<span class=\"_ _3\"></span>or de ree<span class=\"_ _3\"></span>mbolso s<span class=\"_ _3\"></span>e reconocen<span class=\"_ _7\"></span> en <span class=\"_ _3\"></span>la cuenta d<span class=\"_ _3\"></span>e resultados <span class=\"_ _3\"></span>a lo largo de la vida de <span class=\"_ _3\"></span>la deuda utilizand<span class=\"_ _3\"></span>o el m\u00e9todo d<span class=\"_ _3\"></span>e tipo de inter\u00e9s efectivo.<span class=\"_ _7\"></span> Las <span class=\"_ _8\"></span>deudas <span class=\"_ _8\"></span>financieras <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>clasifican <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>corrientes <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>menos <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>tenga <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>derecho incondicional para diferir <span class=\"_ _0\"></span>la liquidaci\u00f3n del pasivo durante <span class=\"_ _0\"></span>al menos <span class=\"_ _0\"></span>doce meses desde l<span class=\"_ _0\"></span>a fecha <span class=\"_ _0\"></span>del balance.<span class=\"_ _1e\"> </span>Cuando se <span class=\"_ _b\"></span>ren<span class=\"_ _3\"></span>egocia un<span class=\"_ _0\"></span> pr\u00e9stamo, <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e considera <span class=\"_ _0\"></span>la posibilidad <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e su <span class=\"_ _b\"></span>baja como pasivo <span class=\"_ _b\"></span>fin<span class=\"_ _3\"></span>anciero en <span class=\"_ _b\"></span>f<span class=\"_ _3\"></span>unci\u00f3n de <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>var\u00eda <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>pr<span class=\"_ _3\"></span>\u00e9stamo <span class=\"_ _0\"></span>inicial <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>si el <span class=\"_ _18\"></span>val<span class=\"_ _3\"></span>or <span class=\"_ _b\"></span>act<span class=\"_ _3\"></span>ual <span class=\"_ _b\"></span>de los <span class=\"_ _b\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>efectivo,<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>i<span class=\"_ _7\"></span>ncluyendo <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>omisiones <span class=\"_ _b\"></span>n<span class=\"_ _3\"></span>etas, al <span class=\"_ _7\"></span>tipo <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>inter\u00e9s <span class=\"_ _e\"></span>efectivo<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>contrat<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>or<span class=\"_ _3\"></span>iginal, <span class=\"_ _e\"></span>difiere <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>m\u00e1s <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>10% <span class=\"_ _e\"></span>respecto <span class=\"_ _e\"></span>del <span class=\"_ _e\"></span>valor <span class=\"_ _e\"></span>actual <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>los flujos de efectivo por pa<span class=\"_ _3\"></span>gar previos a <span class=\"_ _3\"></span>la renegociac<span class=\"_ _3\"></span>i\u00f3n.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "2.19<span class=\"ls0\"> De<span class=\"_ _b\"></span>uda f<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nan<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a </span>Las deudas financieras se <span class=\"_ _0\"></span>reconocen inicialm<span class=\"_ _3\"></span>ente por su valor <span class=\"_ _0\"></span>razonable, menos los costes en que <span class=\"_ _0\"></span>se haya incurrido <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>transacci\u00f3n. <span class=\"_ _e\"></span>Posteriormente, <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>deu<span class=\"_ _3\"></span>das <span class=\"_ _7\"></span>financieras <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>valoran <span class=\"_ _7\"></span>po<span class=\"_ _3\"></span>r <span class=\"_ _7\"></span>su <span class=\"_ _3\"></span>cos<span class=\"_ _3\"></span>te <span class=\"_ _7\"></span>amortizado <span class=\"_ _7\"></span>de acuerdo <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>m<span class=\"_ _3\"></span>\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>inter\u00e9s <span class=\"_ _7\"></span>efec<span class=\"_ _3\"></span>tivo. <span class=\"_ _7\"></span>Las <span class=\"_ _7\"></span>difere<span class=\"_ _3\"></span>ncias <span class=\"_ _7\"></span>entre <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>fondos <span class=\"_ _7\"></span>obteni<span class=\"_ _3\"></span>dos <span class=\"_ _7\"></span>(menos <span class=\"_ _7\"></span>los<span class=\"_ _3\"></span> costes necesarios <span class=\"_ _3\"></span>para su <span class=\"_ _3\"></span>obtenci\u00f3n) <span class=\"_ _3\"></span>y el val<span class=\"_ _3\"></span>or de ree<span class=\"_ _3\"></span>mbolso s<span class=\"_ _3\"></span>e reconocen<span class=\"_ _7\"></span> en <span class=\"_ _3\"></span>la cuenta d<span class=\"_ _3\"></span>e resultados <span class=\"_ _3\"></span>a lo largo de la vida de <span class=\"_ _3\"></span>la deuda utilizand<span class=\"_ _3\"></span>o el m\u00e9todo d<span class=\"_ _3\"></span>e tipo de inter\u00e9s efectivo.<span class=\"_ _7\"></span> Las <span class=\"_ _8\"></span>deudas <span class=\"_ _8\"></span>financieras <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>clasifican <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>pasivos <span class=\"_ _8\"></span>corrientes <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>menos <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>tenga <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>derecho incondicional para diferir <span class=\"_ _0\"></span>la liquidaci\u00f3n del pasivo durante <span class=\"_ _0\"></span>al menos <span class=\"_ _0\"></span>doce meses desde l<span class=\"_ _0\"></span>a fecha <span class=\"_ _0\"></span>del balance.<span class=\"_ _1e\"> </span>Cuando se <span class=\"_ _b\"></span>ren<span class=\"_ _3\"></span>egocia un<span class=\"_ _0\"></span> pr\u00e9stamo, <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e considera <span class=\"_ _0\"></span>la posibilidad <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e su <span class=\"_ _b\"></span>baja como pasivo <span class=\"_ _b\"></span>fin<span class=\"_ _3\"></span>anciero en <span class=\"_ _b\"></span>f<span class=\"_ _3\"></span>unci\u00f3n de <span class=\"_ _b\"></span>si <span class=\"_ _0\"></span>var\u00eda <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>pr<span class=\"_ _3\"></span>\u00e9stamo <span class=\"_ _0\"></span>inicial <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>si el <span class=\"_ _18\"></span>val<span class=\"_ _3\"></span>or <span class=\"_ _b\"></span>act<span class=\"_ _3\"></span>ual <span class=\"_ _b\"></span>de los <span class=\"_ _b\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>efectivo,<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>i<span class=\"_ _7\"></span>ncluyendo <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>omisiones <span class=\"_ _b\"></span>n<span class=\"_ _3\"></span>etas, al <span class=\"_ _7\"></span>tipo <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>inter\u00e9s <span class=\"_ _e\"></span>efectivo<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>contrat<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>or<span class=\"_ _3\"></span>iginal, <span class=\"_ _e\"></span>difiere <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>m\u00e1s <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>10% <span class=\"_ _e\"></span>respecto <span class=\"_ _e\"></span>del <span class=\"_ _e\"></span>valor <span class=\"_ _e\"></span>actual <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>los flujos de efectivo por pa<span class=\"_ _3\"></span>gar previos a <span class=\"_ _3\"></span>la renegociac<span class=\"_ _3\"></span>i\u00f3n.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "2.20<span class=\"ls0\"> Im<span class=\"_ _0\"></span>pue<span class=\"_ _b\"></span>stos<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> y <span class=\"_ _b\"></span>dif<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ido<span class=\"_ _0\"></span>s </span>El <span class=\"_ _8\"></span>gasto <span class=\"_ _8\"></span>por <span class=\"_ _6\"> </span>impuesto <span class=\"_ _8\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"> </span>com<span class=\"_ _3\"></span>prende <span class=\"_ _8\"> </span>los <span class=\"_ _6\"> </span>impuestos <span class=\"_ _8\"></span>corrientes<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>los<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>diferidos. <span class=\"_ _8\"> </span>E<span class=\"_ _3\"></span>l <span class=\"_ _8\"></span>impuesto <span class=\"_ _8\"> </span>s<span class=\"_ _3\"></span>e reconoce <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>cuenta <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>resultados<span class=\"_ _3\"></span>, <span class=\"_ _6\"> </span>excepto <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>la <span class=\"_ _6\"> </span>medida <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>r<span class=\"_ _3\"></span>efiera <span class=\"_ _9\"> </span>a <span class=\"_ _8\"> </span>parti<span class=\"_ _3\"></span>das <span class=\"_ _6\"> </span>reconocidas directamente <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>el<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>patr<span class=\"_ _3\"></span>imonio <span class=\"_ _9\"> </span>neto. <span class=\"_ _6\"> </span>E<span class=\"_ _3\"></span>n <span class=\"_ _9\"> </span>este <span class=\"_ _6\"> </span>caso, <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>impuesto <span class=\"_ _6\"> </span>ta<span class=\"_ _3\"></span>mbi<span class=\"_ _3\"></span>\u00e9n <span class=\"_ _9\"> </span>se <span class=\"_ _6\"> </span>r<span class=\"_ _3\"></span>econoce <span class=\"_ _9\"> </span>directamente <span class=\"_ _9\"> </span>en patrimonio neto.<span class=\"_ _3\"></span> El gasto por impuesto corriente se calcula en base a las leyes aprobadas o a punto de aprobarse a la fecha de balance. La Direcci\u00f3n eval\u00faa peri\u00f3dicamente las p<span class=\"_ _3\"></span>osturas tomadas en relaci\u00f3n con las declaracione<span class=\"_ _7\"></span>s<span class=\"_ _3\"></span> de impuestos <span class=\"_ _3\"></span>resp<span class=\"_ _3\"></span>ecto <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>situaciones <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>legislaci\u00f3n <span class=\"_ _7\"></span>fiscal <span class=\"_ _3\"></span>est\u00e1<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>sujeta <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>interpr<span class=\"_ _3\"></span>etaci\u00f3n, <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>reando, <span class=\"_ _7\"></span>en su <span class=\"_ _8\"></span>caso, <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>provisiones<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>necesarias <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>funci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>l<span class=\"_ _3\"></span>os <span class=\"_ _8\"></span>importes <span class=\"_ _8\"> </span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>pr<span class=\"_ _3\"></span>ev\u00e9n <span class=\"_ _8\"> </span>pagar <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>a<span class=\"_ _3\"></span>utoridades fiscales.<span class=\"_ _1e\"> </span>Se <span class=\"_ _b\"></span>reconocen <span class=\"_ _0\"></span>impuestos <span class=\"_ _b\"></span>difer<span class=\"_ _3\"></span>idos<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>iferencias <span class=\"_ _b\"></span>te<span class=\"_ _3\"></span>mporarias <span class=\"_ _b\"></span>que<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>s<span class=\"_ _3\"></span>urgen <span class=\"_ _b\"></span>entre<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>efectos <span class=\"_ _b\"></span>fiscal<span class=\"_ _3\"></span>es de <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>activos <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>pasivos <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>su <span class=\"_ _e\"></span>valor <span class=\"_ _e\"></span>contable <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>estas <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>uentas <span class=\"_ _7\"></span>a<span class=\"_ _3\"></span>nuales <span class=\"_ _e\"></span>consolid<span class=\"_ _3\"></span>adas. <span class=\"_ _e\"></span>Sin <span class=\"_ _e\"></span>em<span class=\"_ _3\"></span>bargo, <span class=\"_ _e\"></span>no <span class=\"_ _e\"></span>se contabilizan impuestos <span class=\"_ _0\"></span>diferidos si <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>urgen <span class=\"_ _0\"></span>del reconocimiento ini<span class=\"_ _0\"></span>cial d<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activo o <span class=\"_ _0\"></span>pasivo en<span class=\"_ _0\"></span> una <span class=\"_ _b\"></span>operac<span class=\"_ _3\"></span>i\u00f3n, distinta <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>com<span class=\"_ _3\"></span>binaci\u00f3n <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>negocios, <span class=\"_ _a\"></span>que, <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>momento <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _e\"></span>operac<span class=\"_ _3\"></span>i\u00f3n, <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>afecta <span class=\"_ _a\"></span>ni <span class=\"_ _a\"></span>al <span class=\"_ _e\"></span>resu<span class=\"_ _3\"></span>ltado contable ni a la gana<span class=\"_ _3\"></span>ncia o p\u00e9rdida f<span class=\"_ _3\"></span>iscal. <span class=\"_ _3\"></span> El impuesto dif<span class=\"_ _3\"></span>erido se determin<span class=\"_ _3\"></span>a seg\u00fan tipos <span class=\"_ _3\"></span>impositi<span class=\"_ _3\"></span>vos y las leye<span class=\"_ _7\"></span>s aprobadas <span class=\"_ _3\"></span>o a punto<span class=\"_ _3\"></span> de aprobars<span class=\"_ _3\"></span>e en la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>del <span class=\"_ _8\"></span>balance <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _e\"></span>prev<span class=\"_ _3\"></span>\u00e9 <span class=\"_ _a\"></span>ser\u00e1n <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>aplicaci\u00f3n <span class=\"_ _a\"></span>cuando <span class=\"_ _8\"></span>el <span class=\"_ _e\"></span>corres<span class=\"_ _3\"></span>pondiente <span class=\"_ _a\"></span>act<span class=\"_ _3\"></span>ivo <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>impu<span class=\"_ _3\"></span>esto diferido se realice o e<span class=\"_ _3\"></span>l pasivo por i<span class=\"_ _3\"></span>mpuesto diferido<span class=\"_ _3\"></span> se liquide. <span class=\"_ _3\"></span> Los ac<span class=\"_ _3\"></span>tivos p<span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>impuestos <span class=\"_ _3\"></span>difer<span class=\"_ _3\"></span>idos se <span class=\"_ _3\"></span>reco<span class=\"_ _3\"></span>nocen<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a me<span class=\"_ _3\"></span>dida <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>proba<span class=\"_ _3\"></span>ble <span class=\"_ _3\"></span>que v<span class=\"_ _3\"></span>aya <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>disponerse<span class=\"_ _3\"></span> de beneficios fiscales<span class=\"_ _3\"></span> futuros con los que<span class=\"_ _3\"></span> poder comp<span class=\"_ _3\"></span>ensar las diferenci<span class=\"_ _3\"></span>as temporarias. <span class=\"_ _7\"></span> Se <span class=\"_ _3\"></span>reco<span class=\"_ _3\"></span>nocen <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>impuestos <span class=\"_ _7\"></span>diferidos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>diferencias <span class=\"_ _7\"></span>temporarias <span class=\"_ _7\"></span>deducibles <span class=\"_ _7\"></span>procede<span class=\"_ _3\"></span>ntes <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e inversiones <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>dependient<span class=\"_ _3\"></span>es, <span class=\"_ _3\"></span>asociadas <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>acuerdos <span class=\"_ _7\"></span>conjuntos <span class=\"_ _3\"></span>s\u00f3<span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>medida<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>sea <span class=\"_ _3\"></span>probable <span class=\"_ _7\"></span>que la diferencia temporaria vaya a <span class=\"_ _0\"></span>revertir en el <span class=\"_ _0\"></span>futuro y se espere <span class=\"_ _0\"></span>disponer de un beneficio sujeto a i<span class=\"_ _0\"></span>mposici\u00f3n suficiente contra el q<span class=\"_ _3\"></span>ue aplicar la difere<span class=\"_ _3\"></span>ncia tem<span class=\"_ _3\"></span>poraria<span class=\"_ _3\"></span>.  Los activos <span class=\"_ _3\"></span>por impuestos<span class=\"_ _3\"></span> diferidos y<span class=\"_ _3\"></span> los pasivos <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>impuestos <span class=\"_ _3\"></span>diferidos se <span class=\"_ _3\"></span>compensan s<span class=\"_ _3\"></span>\u00f3lo en <span class=\"_ _3\"></span>el caso <span class=\"_ _3\"></span>de que <span class=\"_ _b\"></span>exista <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>derecho<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>legal <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>pensarlos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>deriven <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>impuest<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>g<span class=\"_ _3\"></span>anancias <span class=\"_ _b\"></span>corres<span class=\"_ _3\"></span>pondiente a la mism<span class=\"_ _3\"></span>a autori<span class=\"_ _3\"></span>dad fiscal <span class=\"_ _3\"></span>que r<span class=\"_ _3\"></span>ecae <span class=\"_ _3\"></span>sobre <span class=\"_ _3\"></span>la misma <span class=\"_ _3\"></span>entidad <span class=\"_ _3\"></span>o sujeto <span class=\"_ _3\"></span>pasivo, <span class=\"_ _3\"></span>o sobre <span class=\"_ _3\"></span>diferentes <span class=\"_ _3\"></span>entidades<span class=\"_ _3\"></span> o sujetos pasivos que<span class=\"_ _3\"></span> liquidan los activos y<span class=\"_ _3\"></span> pasivos fisc<span class=\"_ _3\"></span>ales corrientes por su<span class=\"_ _3\"></span> importe neto.<span class=\"_ _1e\"> </span>Derivado <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>la ap<span class=\"_ _0\"></span>licaci\u00f3n de <span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _b\"></span>Ley <span class=\"_ _0\"></span>27/2014, <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>17<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de diciembre, <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>Impuesto <span class=\"_ _0\"></span>sobre <span class=\"_ _b\"></span>S<span class=\"_ _7\"></span>ociedad<span class=\"_ _3\"></span>es, <span class=\"_ _b\"></span>se pe<span class=\"_ _0\"></span>rmite la <span class=\"_ _e\"></span>mo<span class=\"_ _3\"></span>netizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>determi<span class=\"_ _3\"></span>nadas <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>educciones <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>investigaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>desarr<span class=\"_ _3\"></span>ollo <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>descuento <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>20%<span class=\"_ _3\"></span> sobre la cuota y una vez<span class=\"_ _3\"></span> cumplidas<span class=\"_ _3\"></span> determinadas cond<span class=\"_ _3\"></span>iciones. La Socie<span class=\"_ _3\"></span>dad reconoce dich<span class=\"_ _3\"></span>o incentivo fisc<span class=\"_ _3\"></span>al a <span class=\"_ _9\"> </span>la <span class=\"_ _6\"> </span>i<span class=\"_ _3\"></span>nversi\u00f3n <span class=\"_ _9\"> </span>como <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>ingreso <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>impuestos <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>momento <span class=\"_ _9\"> </span>que <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>onsidera <span class=\"_ _9\"> </span>cierto <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>mismo <span class=\"_ _9\"> </span>y, <span class=\"_ _9\"> </span>qu<span class=\"_ _0\"></span>e normalmente coinc<span class=\"_ _3\"></span>ide con el momento<span class=\"_ _3\"></span> en que hay cer<span class=\"_ _3\"></span>tidumbre de que el co<span class=\"_ _3\"></span>bro se va a <span class=\"_ _3\"></span>materializar.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "2.20<span class=\"ls0\"> Im<span class=\"_ _0\"></span>pue<span class=\"_ _b\"></span>stos<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> y <span class=\"_ _b\"></span>dif<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ido<span class=\"_ _0\"></span>s </span>El <span class=\"_ _8\"></span>gasto <span class=\"_ _8\"></span>por <span class=\"_ _6\"> </span>impuesto <span class=\"_ _8\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"> </span>com<span class=\"_ _3\"></span>prende <span class=\"_ _8\"> </span>los <span class=\"_ _6\"> </span>impuestos <span class=\"_ _8\"></span>corrientes<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>los<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>diferidos. <span class=\"_ _8\"> </span>E<span class=\"_ _3\"></span>l <span class=\"_ _8\"></span>impuesto <span class=\"_ _8\"> </span>s<span class=\"_ _3\"></span>e reconoce <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>cuenta <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>resultados<span class=\"_ _3\"></span>, <span class=\"_ _6\"> </span>excepto <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>la <span class=\"_ _6\"> </span>medida <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>r<span class=\"_ _3\"></span>efiera <span class=\"_ _9\"> </span>a <span class=\"_ _8\"> </span>parti<span class=\"_ _3\"></span>das <span class=\"_ _6\"> </span>reconocidas directamente <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>el<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>patr<span class=\"_ _3\"></span>imonio <span class=\"_ _9\"> </span>neto. <span class=\"_ _6\"> </span>E<span class=\"_ _3\"></span>n <span class=\"_ _9\"> </span>este <span class=\"_ _6\"> </span>caso, <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>impuesto <span class=\"_ _6\"> </span>ta<span class=\"_ _3\"></span>mbi<span class=\"_ _3\"></span>\u00e9n <span class=\"_ _9\"> </span>se <span class=\"_ _6\"> </span>r<span class=\"_ _3\"></span>econoce <span class=\"_ _9\"> </span>directamente <span class=\"_ _9\"> </span>en patrimonio neto.<span class=\"_ _3\"></span> El gasto por impuesto corriente se calcula en base a las leyes aprobadas o a punto de aprobarse a la fecha de balance. La Direcci\u00f3n eval\u00faa peri\u00f3dicamente las p<span class=\"_ _3\"></span>osturas tomadas en relaci\u00f3n con las declaracione<span class=\"_ _7\"></span>s<span class=\"_ _3\"></span> de impuestos <span class=\"_ _3\"></span>resp<span class=\"_ _3\"></span>ecto <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>situaciones <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>legislaci\u00f3n <span class=\"_ _7\"></span>fiscal <span class=\"_ _3\"></span>est\u00e1<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>sujeta <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>interpr<span class=\"_ _3\"></span>etaci\u00f3n, <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>reando, <span class=\"_ _7\"></span>en su <span class=\"_ _8\"></span>caso, <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>provisiones<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>necesarias <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>funci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>l<span class=\"_ _3\"></span>os <span class=\"_ _8\"></span>importes <span class=\"_ _8\"> </span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"> </span>pr<span class=\"_ _3\"></span>ev\u00e9n <span class=\"_ _8\"> </span>pagar <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>las <span class=\"_ _8\"> </span>a<span class=\"_ _3\"></span>utoridades fiscales.<span class=\"_ _1e\"> </span>Se <span class=\"_ _b\"></span>reconocen <span class=\"_ _0\"></span>impuestos <span class=\"_ _b\"></span>difer<span class=\"_ _3\"></span>idos<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>iferencias <span class=\"_ _b\"></span>te<span class=\"_ _3\"></span>mporarias <span class=\"_ _b\"></span>que<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>s<span class=\"_ _3\"></span>urgen <span class=\"_ _b\"></span>entre<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>efectos <span class=\"_ _b\"></span>fiscal<span class=\"_ _3\"></span>es de <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>activos <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>pasivos <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>su <span class=\"_ _e\"></span>valor <span class=\"_ _e\"></span>contable <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>estas <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>uentas <span class=\"_ _7\"></span>a<span class=\"_ _3\"></span>nuales <span class=\"_ _e\"></span>consolid<span class=\"_ _3\"></span>adas. <span class=\"_ _e\"></span>Sin <span class=\"_ _e\"></span>em<span class=\"_ _3\"></span>bargo, <span class=\"_ _e\"></span>no <span class=\"_ _e\"></span>se contabilizan impuestos <span class=\"_ _0\"></span>diferidos si <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>urgen <span class=\"_ _0\"></span>del reconocimiento ini<span class=\"_ _0\"></span>cial d<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activo o <span class=\"_ _0\"></span>pasivo en<span class=\"_ _0\"></span> una <span class=\"_ _b\"></span>operac<span class=\"_ _3\"></span>i\u00f3n, distinta <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>com<span class=\"_ _3\"></span>binaci\u00f3n <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>negocios, <span class=\"_ _a\"></span>que, <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>momento <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _e\"></span>operac<span class=\"_ _3\"></span>i\u00f3n, <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>afecta <span class=\"_ _a\"></span>ni <span class=\"_ _a\"></span>al <span class=\"_ _e\"></span>resu<span class=\"_ _3\"></span>ltado contable ni a la gana<span class=\"_ _3\"></span>ncia o p\u00e9rdida f<span class=\"_ _3\"></span>iscal. <span class=\"_ _3\"></span> El impuesto dif<span class=\"_ _3\"></span>erido se determin<span class=\"_ _3\"></span>a seg\u00fan tipos <span class=\"_ _3\"></span>impositi<span class=\"_ _3\"></span>vos y las leye<span class=\"_ _7\"></span>s aprobadas <span class=\"_ _3\"></span>o a punto<span class=\"_ _3\"></span> de aprobars<span class=\"_ _3\"></span>e en la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>del <span class=\"_ _8\"></span>balance <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _e\"></span>prev<span class=\"_ _3\"></span>\u00e9 <span class=\"_ _a\"></span>ser\u00e1n <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>aplicaci\u00f3n <span class=\"_ _a\"></span>cuando <span class=\"_ _8\"></span>el <span class=\"_ _e\"></span>corres<span class=\"_ _3\"></span>pondiente <span class=\"_ _a\"></span>act<span class=\"_ _3\"></span>ivo <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>impu<span class=\"_ _3\"></span>esto diferido se realice o e<span class=\"_ _3\"></span>l pasivo por i<span class=\"_ _3\"></span>mpuesto diferido<span class=\"_ _3\"></span> se liquide. <span class=\"_ _3\"></span> Los ac<span class=\"_ _3\"></span>tivos p<span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>impuestos <span class=\"_ _3\"></span>difer<span class=\"_ _3\"></span>idos se <span class=\"_ _3\"></span>reco<span class=\"_ _3\"></span>nocen<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a me<span class=\"_ _3\"></span>dida <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>proba<span class=\"_ _3\"></span>ble <span class=\"_ _3\"></span>que v<span class=\"_ _3\"></span>aya <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>disponerse<span class=\"_ _3\"></span> de beneficios fiscales<span class=\"_ _3\"></span> futuros con los que<span class=\"_ _3\"></span> poder comp<span class=\"_ _3\"></span>ensar las diferenci<span class=\"_ _3\"></span>as temporarias. <span class=\"_ _7\"></span> Se <span class=\"_ _3\"></span>reco<span class=\"_ _3\"></span>nocen <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>impuestos <span class=\"_ _7\"></span>diferidos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>diferencias <span class=\"_ _7\"></span>temporarias <span class=\"_ _7\"></span>deducibles <span class=\"_ _7\"></span>procede<span class=\"_ _3\"></span>ntes <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e inversiones <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>dependient<span class=\"_ _3\"></span>es, <span class=\"_ _3\"></span>asociadas <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>acuerdos <span class=\"_ _7\"></span>conjuntos <span class=\"_ _3\"></span>s\u00f3<span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>medida<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>sea <span class=\"_ _3\"></span>probable <span class=\"_ _7\"></span>que la diferencia temporaria vaya a <span class=\"_ _0\"></span>revertir en el <span class=\"_ _0\"></span>futuro y se espere <span class=\"_ _0\"></span>disponer de un beneficio sujeto a i<span class=\"_ _0\"></span>mposici\u00f3n suficiente contra el q<span class=\"_ _3\"></span>ue aplicar la difere<span class=\"_ _3\"></span>ncia tem<span class=\"_ _3\"></span>poraria<span class=\"_ _3\"></span>.  Los activos <span class=\"_ _3\"></span>por impuestos<span class=\"_ _3\"></span> diferidos y<span class=\"_ _3\"></span> los pasivos <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>impuestos <span class=\"_ _3\"></span>diferidos se <span class=\"_ _3\"></span>compensan s<span class=\"_ _3\"></span>\u00f3lo en <span class=\"_ _3\"></span>el caso <span class=\"_ _3\"></span>de que <span class=\"_ _b\"></span>exista <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>derecho<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>legal <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>pensarlos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>deriven <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>impuest<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>g<span class=\"_ _3\"></span>anancias <span class=\"_ _b\"></span>corres<span class=\"_ _3\"></span>pondiente a la mism<span class=\"_ _3\"></span>a autori<span class=\"_ _3\"></span>dad fiscal <span class=\"_ _3\"></span>que r<span class=\"_ _3\"></span>ecae <span class=\"_ _3\"></span>sobre <span class=\"_ _3\"></span>la misma <span class=\"_ _3\"></span>entidad <span class=\"_ _3\"></span>o sujeto <span class=\"_ _3\"></span>pasivo, <span class=\"_ _3\"></span>o sobre <span class=\"_ _3\"></span>diferentes <span class=\"_ _3\"></span>entidades<span class=\"_ _3\"></span> o sujetos pasivos que<span class=\"_ _3\"></span> liquidan los activos y<span class=\"_ _3\"></span> pasivos fisc<span class=\"_ _3\"></span>ales corrientes por su<span class=\"_ _3\"></span> importe neto.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "Se <span class=\"_ _b\"></span>reconocen <span class=\"_ _0\"></span>impuestos <span class=\"_ _b\"></span>difer<span class=\"_ _3\"></span>idos<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>iferencias <span class=\"_ _b\"></span>te<span class=\"_ _3\"></span>mporarias <span class=\"_ _b\"></span>que<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>s<span class=\"_ _3\"></span>urgen <span class=\"_ _b\"></span>entre<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>valor <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>efectos <span class=\"_ _b\"></span>fiscal<span class=\"_ _3\"></span>es de <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>activos <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>pasivos <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>su <span class=\"_ _e\"></span>valor <span class=\"_ _e\"></span>contable <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>estas <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>uentas <span class=\"_ _7\"></span>a<span class=\"_ _3\"></span>nuales <span class=\"_ _e\"></span>consolid<span class=\"_ _3\"></span>adas. <span class=\"_ _e\"></span>Sin <span class=\"_ _e\"></span>em<span class=\"_ _3\"></span>bargo, <span class=\"_ _e\"></span>no <span class=\"_ _e\"></span>se contabilizan impuestos <span class=\"_ _0\"></span>diferidos si <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>urgen <span class=\"_ _0\"></span>del reconocimiento ini<span class=\"_ _0\"></span>cial d<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activo o <span class=\"_ _0\"></span>pasivo en<span class=\"_ _0\"></span> una <span class=\"_ _b\"></span>operac<span class=\"_ _3\"></span>i\u00f3n, distinta <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>com<span class=\"_ _3\"></span>binaci\u00f3n <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>negocios, <span class=\"_ _a\"></span>que, <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>momento <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _e\"></span>operac<span class=\"_ _3\"></span>i\u00f3n, <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>afecta <span class=\"_ _a\"></span>ni <span class=\"_ _a\"></span>al <span class=\"_ _e\"></span>resu<span class=\"_ _3\"></span>ltado contable ni a la gana<span class=\"_ _3\"></span>ncia o p\u00e9rdida f<span class=\"_ _3\"></span>iscal. <span class=\"_ _3\"></span> El impuesto dif<span class=\"_ _3\"></span>erido se determin<span class=\"_ _3\"></span>a seg\u00fan tipos <span class=\"_ _3\"></span>impositi<span class=\"_ _3\"></span>vos y las leye<span class=\"_ _7\"></span>s aprobadas <span class=\"_ _3\"></span>o a punto<span class=\"_ _3\"></span> de aprobars<span class=\"_ _3\"></span>e en la <span class=\"_ _a\"></span>fecha <span class=\"_ _a\"></span>del <span class=\"_ _8\"></span>balance <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _e\"></span>prev<span class=\"_ _3\"></span>\u00e9 <span class=\"_ _a\"></span>ser\u00e1n <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>aplicaci\u00f3n <span class=\"_ _a\"></span>cuando <span class=\"_ _8\"></span>el <span class=\"_ _e\"></span>corres<span class=\"_ _3\"></span>pondiente <span class=\"_ _a\"></span>act<span class=\"_ _3\"></span>ivo <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>impu<span class=\"_ _3\"></span>esto diferido se realice o e<span class=\"_ _3\"></span>l pasivo por i<span class=\"_ _3\"></span>mpuesto diferido<span class=\"_ _3\"></span> se liquide. <span class=\"_ _3\"></span> Los ac<span class=\"_ _3\"></span>tivos p<span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>impuestos <span class=\"_ _3\"></span>difer<span class=\"_ _3\"></span>idos se <span class=\"_ _3\"></span>reco<span class=\"_ _3\"></span>nocen<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a me<span class=\"_ _3\"></span>dida <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>proba<span class=\"_ _3\"></span>ble <span class=\"_ _3\"></span>que v<span class=\"_ _3\"></span>aya <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>disponerse<span class=\"_ _3\"></span> de beneficios fiscales<span class=\"_ _3\"></span> futuros con los que<span class=\"_ _3\"></span> poder comp<span class=\"_ _3\"></span>ensar las diferenci<span class=\"_ _3\"></span>as temporarias. <span class=\"_ _7\"></span> Se <span class=\"_ _3\"></span>reco<span class=\"_ _3\"></span>nocen <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>impuestos <span class=\"_ _7\"></span>diferidos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>diferencias <span class=\"_ _7\"></span>temporarias <span class=\"_ _7\"></span>deducibles <span class=\"_ _7\"></span>procede<span class=\"_ _3\"></span>ntes <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e inversiones <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>dependient<span class=\"_ _3\"></span>es, <span class=\"_ _3\"></span>asociadas <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>acuerdos <span class=\"_ _7\"></span>conjuntos <span class=\"_ _3\"></span>s\u00f3<span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>medida<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>sea <span class=\"_ _3\"></span>probable <span class=\"_ _7\"></span>que la diferencia temporaria vaya a <span class=\"_ _0\"></span>revertir en el <span class=\"_ _0\"></span>futuro y se espere <span class=\"_ _0\"></span>disponer de un beneficio sujeto a i<span class=\"_ _0\"></span>mposici\u00f3n suficiente contra el q<span class=\"_ _3\"></span>ue aplicar la difere<span class=\"_ _3\"></span>ncia tem<span class=\"_ _3\"></span>poraria<span class=\"_ _3\"></span>.  Los activos <span class=\"_ _3\"></span>por impuestos<span class=\"_ _3\"></span> diferidos y<span class=\"_ _3\"></span> los pasivos <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>impuestos <span class=\"_ _3\"></span>diferidos se <span class=\"_ _3\"></span>compensan s<span class=\"_ _3\"></span>\u00f3lo en <span class=\"_ _3\"></span>el caso <span class=\"_ _3\"></span>de que <span class=\"_ _b\"></span>exista <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>derecho<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>legal <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>pensarlos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>deriven <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>impuest<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>g<span class=\"_ _3\"></span>anancias <span class=\"_ _b\"></span>corres<span class=\"_ _3\"></span>pondiente a la mism<span class=\"_ _3\"></span>a autori<span class=\"_ _3\"></span>dad fiscal <span class=\"_ _3\"></span>que r<span class=\"_ _3\"></span>ecae <span class=\"_ _3\"></span>sobre <span class=\"_ _3\"></span>la misma <span class=\"_ _3\"></span>entidad <span class=\"_ _3\"></span>o sujeto <span class=\"_ _3\"></span>pasivo, <span class=\"_ _3\"></span>o sobre <span class=\"_ _3\"></span>diferentes <span class=\"_ _3\"></span>entidades<span class=\"_ _3\"></span> o sujetos pasivos que<span class=\"_ _3\"></span> liquidan los activos y<span class=\"_ _3\"></span> pasivos fisc<span class=\"_ _3\"></span>ales corrientes por su<span class=\"_ _3\"></span> importe neto.<span class=\"_ _1e\"> </span>Derivado <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>la ap<span class=\"_ _0\"></span>licaci\u00f3n de <span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _b\"></span>Ley <span class=\"_ _0\"></span>27/2014, <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>17<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de diciembre, <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>Impuesto <span class=\"_ _0\"></span>sobre <span class=\"_ _b\"></span>S<span class=\"_ _7\"></span>ociedad<span class=\"_ _3\"></span>es, <span class=\"_ _b\"></span>se pe<span class=\"_ _0\"></span>rmite la <span class=\"_ _e\"></span>mo<span class=\"_ _3\"></span>netizaci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>determi<span class=\"_ _3\"></span>nadas <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>educciones <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>investigaci\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>desarr<span class=\"_ _3\"></span>ollo <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>descuento <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>20%<span class=\"_ _3\"></span> sobre la cuota y una vez<span class=\"_ _3\"></span> cumplidas<span class=\"_ _3\"></span> determinadas cond<span class=\"_ _3\"></span>iciones. La Socie<span class=\"_ _3\"></span>dad reconoce dich<span class=\"_ _3\"></span>o incentivo fisc<span class=\"_ _3\"></span>al a <span class=\"_ _9\"> </span>la <span class=\"_ _6\"> </span>i<span class=\"_ _3\"></span>nversi\u00f3n <span class=\"_ _9\"> </span>como <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span>ingreso <span class=\"_ _9\"> </span>por <span class=\"_ _9\"> </span>impuestos <span class=\"_ _9\"> </span>en <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>momento <span class=\"_ _9\"> </span>que <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>onsidera <span class=\"_ _9\"> </span>cierto <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>mismo <span class=\"_ _9\"> </span>y, <span class=\"_ _9\"> </span>qu<span class=\"_ _0\"></span>e normalmente coinc<span class=\"_ _3\"></span>ide con el momento<span class=\"_ _3\"></span> en que hay cer<span class=\"_ _3\"></span>tidumbre de que el co<span class=\"_ _3\"></span>bro se va a <span class=\"_ _3\"></span>materializar.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "2.21<span class=\"ls0\">  P<span class=\"_ _b\"></span>res<span class=\"_ _0\"></span>tac<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>mpl<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s </span>2.21.1<span class=\"ls0\"> P<span class=\"_ _0\"></span>ago<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cci<span class=\"_ _b\"></span>one<span class=\"_ _0\"></span>s </span>El  Grupo  tiene <span class=\"_ _5\"> </span>planes  de <span class=\"_ _5\"> </span>incentivos <span class=\"_ _5\"> </span>a  empleados <span class=\"_ _5\"> </span>basados  en  acc<span class=\"_ _3\"></span>iones  y <span class=\"_ _5\"> </span>liquidables  en  acciones transcurrido un periodo durante el cual los empleados tienen que seguir prestando sus servicios al Grupo.<span class=\"_ _7\"></span> El <span class=\"_ _7\"></span>va<span class=\"_ _3\"></span>lor <span class=\"_ _e\"></span>razonable<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>serv<span class=\"_ _3\"></span>icios <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>prestar <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _e\"></span>dichos<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>empleados <span class=\"_ _e\"></span>se <span class=\"_ _8\"></span>determina <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>ferencia <span class=\"_ _e\"></span>al <span class=\"_ _e\"></span>va<span class=\"_ _3\"></span>lor razonable <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>concedidas. <span class=\"_ _3\"></span>D<span class=\"_ _3\"></span>icho <span class=\"_ _3\"></span>importe<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>reconoce <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>p\u00e9rdidas<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>anancias como gasto <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>personal <span class=\"_ _3\"></span>a lo <span class=\"_ _3\"></span>largo <span class=\"_ _3\"></span>del per<span class=\"_ _3\"></span>iodo de <span class=\"_ _3\"></span>deve<span class=\"_ _3\"></span>ngo reconoci<span class=\"_ _3\"></span>\u00e9ndose si<span class=\"_ _3\"></span>mult\u00e1neame<span class=\"_ _3\"></span>nte una<span class=\"_ _3\"></span> reserva relativa <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _3\"></span>lanes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>incentivos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>mismo <span class=\"_ _a\"></span>imp<span class=\"_ _3\"></span>orte <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>patrimonio <span class=\"_ _a\"></span>neto. <span class=\"_ _a\"></span>Regularme<span class=\"_ _3\"></span>nte <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>G<span class=\"_ _3\"></span>rupo revisa las hip\u00f3tesis utilizadas ajus<span class=\"_ _3\"></span>tando, si procede, la posible desviac<span class=\"_ _3\"></span>i\u00f3n que exista en base a la rotaci\u00f3n de personal.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "2.21.1<span class=\"ls0\"> P<span class=\"_ _0\"></span>ago<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cci<span class=\"_ _b\"></span>one<span class=\"_ _0\"></span>s </span>El  Grupo  tiene <span class=\"_ _5\"> </span>planes  de <span class=\"_ _5\"> </span>incentivos <span class=\"_ _5\"> </span>a  empleados <span class=\"_ _5\"> </span>basados  en  acc<span class=\"_ _3\"></span>iones  y <span class=\"_ _5\"> </span>liquidables  en  acciones transcurrido un periodo durante el cual los empleados tienen que seguir prestando sus servicios al Grupo.<span class=\"_ _7\"></span> El <span class=\"_ _7\"></span>va<span class=\"_ _3\"></span>lor <span class=\"_ _e\"></span>razonable<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>serv<span class=\"_ _3\"></span>icios <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>prestar <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _e\"></span>dichos<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>empleados <span class=\"_ _e\"></span>se <span class=\"_ _8\"></span>determina <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>ferencia <span class=\"_ _e\"></span>al <span class=\"_ _e\"></span>va<span class=\"_ _3\"></span>lor razonable <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>acciones <span class=\"_ _7\"></span>concedidas. <span class=\"_ _3\"></span>D<span class=\"_ _3\"></span>icho <span class=\"_ _3\"></span>importe<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>reconoce <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>p\u00e9rdidas<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>anancias como gasto <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>personal <span class=\"_ _3\"></span>a lo <span class=\"_ _3\"></span>largo <span class=\"_ _3\"></span>del per<span class=\"_ _3\"></span>iodo de <span class=\"_ _3\"></span>deve<span class=\"_ _3\"></span>ngo reconoci<span class=\"_ _3\"></span>\u00e9ndose si<span class=\"_ _3\"></span>mult\u00e1neame<span class=\"_ _3\"></span>nte una<span class=\"_ _3\"></span> reserva relativa <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>los <span class=\"_ _a\"></span>p<span class=\"_ _3\"></span>lanes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>incentivos <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>mismo <span class=\"_ _a\"></span>imp<span class=\"_ _3\"></span>orte <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>patrimonio <span class=\"_ _a\"></span>neto. <span class=\"_ _a\"></span>Regularme<span class=\"_ _3\"></span>nte <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>G<span class=\"_ _3\"></span>rupo revisa las hip\u00f3tesis utilizadas ajus<span class=\"_ _3\"></span>tando, si procede, la posible desviac<span class=\"_ _3\"></span>i\u00f3n que exista en base a la rotaci\u00f3n de personal.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "2.21.2<span class=\"ls0\"> In<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>mni<span class=\"_ _b\"></span>zaci<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>ces<span class=\"_ _b\"></span>e </span>Las indemnizaciones por cese se pagan a <span class=\"_ _0\"></span>los empleados como consecuencia de la decisi\u00f3n del Grupo <span class=\"_ _0\"></span>de rescindir <span class=\"_ _8\"> </span>s<span class=\"_ _3\"></span>u <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>ontrato <span class=\"_ _6\"> </span>de <span class=\"_ _8\"></span>tr<span class=\"_ _3\"></span>abajo <span class=\"_ _8\"> </span>an<span class=\"_ _3\"></span>tes <span class=\"_ _6\"> </span>de <span class=\"_ _8\"></span>la <span class=\"_ _6\"> </span>edad <span class=\"_ _6\"> </span>normal <span class=\"_ _8\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _8\"> </span>j<span class=\"_ _3\"></span>ubilaci\u00f3n <span class=\"_ _6\"> </span>o <span class=\"_ _8\"></span>cua<span class=\"_ _3\"></span>ndo <span class=\"_ _8\"> </span>e<span class=\"_ _3\"></span>l <span class=\"_ _8\"> </span>em<span class=\"_ _3\"></span>pleado <span class=\"_ _6\"> </span>acepta renunciar <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>oluntariamente <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>cambio <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>t<span class=\"_ _3\"></span>ales <span class=\"_ _e\"></span>pres<span class=\"_ _3\"></span>taciones.<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>E<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>Grupo <span class=\"_ _e\"></span>r<span class=\"_ _3\"></span>econoce <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>stas <span class=\"_ _a\"></span>prestaciones <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>la primera <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>las <span class=\"_ _11\"> </span>s<span class=\"_ _3\"></span>iguientes <span class=\"_ _10\"> </span>fechas: <span class=\"_ _10\"> </span>(a) <span class=\"_ _11\"> </span>cuando <span class=\"_ _10\"> </span>el <span class=\"_ _11\"> </span>Grupo <span class=\"_ _10\"> </span>ya <span class=\"_ _11\"> </span>no <span class=\"_ _10\"> </span>puede <span class=\"_ _11\"> </span>r<span class=\"_ _3\"></span>etirar <span class=\"_ _10\"> </span>la <span class=\"_ _11\"> </span>oferta <span class=\"_ _10\"> </span>de <span class=\"_ _11\"> </span>dichas<span class=\"_ _3\"></span> indemnizaciones;<span class=\"_ _3\"></span> o <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span>b) <span class=\"_ _3\"></span>cuando <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a e<span class=\"_ _3\"></span>ntidad <span class=\"_ _3\"></span>reconoce<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>costes <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _3\"></span>reestructur<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>\u00e1m<span class=\"_ _3\"></span>bito <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> NIC 3<span class=\"_ _3\"></span>7 <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>ello <span class=\"_ _7\"></span>supone <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>pa<span class=\"_ _3\"></span>go <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>indemnizac<span class=\"_ _3\"></span>iones <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>ces<span class=\"_ _3\"></span>e. <span class=\"_ _3\"></span>Cuando <span class=\"_ _3\"></span>se <span class=\"_ _7\"></span>hace <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>oferta <span class=\"_ _3\"></span>para<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>fomentar <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a renuncia voluntari<span class=\"_ _3\"></span>a de los e<span class=\"_ _3\"></span>mpleados, <span class=\"_ _3\"></span>las indemnizaci<span class=\"_ _3\"></span>ones por cese s<span class=\"_ _3\"></span>e valoran<span class=\"_ _3\"></span> en funci\u00f3n <span class=\"_ _3\"></span>del n\u00fam<span class=\"_ _3\"></span>ero de empleados <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>previsib<span class=\"_ _3\"></span>lemente <span class=\"_ _7\"></span>aceptar\u00e1 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>oferta. <span class=\"_ _7\"></span>Las<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>pres<span class=\"_ _3\"></span>taciones<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>van <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>pagar <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>doce meses siguientes a la<span class=\"_ _3\"></span> fecha del balance s<span class=\"_ _3\"></span>e descuenta<span class=\"_ _3\"></span>n a su valor actual<span class=\"_ _3\"></span>.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "2.<span class=\"_ _0\"></span>22 P<span class=\"_ _0\"></span>rov<span class=\"_ _b\"></span>isio<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span> Las <span class=\"_ _9\"> </span>provisiones  para  restauraci\u00f3n <span class=\"_ _9\"> </span>medioambiental,  costes  de <span class=\"_ _9\"> </span>reestructuraci\u00f3n  y <span class=\"_ _9\"> </span>litigios <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>reconocen<span class=\"_ _3\"></span> cuando:<span class=\"_ _1e\"> </span>el <span class=\"_ _e\"></span>Grupo <span class=\"_ _a\"></span>tiene <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>obligaci\u00f3n <span class=\"_ _a\"></span>presente,<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>ya <span class=\"_ _a\"></span>sea <span class=\"_ _a\"></span>legal <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>impl\u00edcita, <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>resultado<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _e\"></span>h<span class=\"_ _3\"></span>echo pasado;<span class=\"_ _1e\"> </span>es probable que sea <span class=\"_ _3\"></span>necesaria una sa<span class=\"_ _3\"></span>lida de<span class=\"_ _3\"></span> recursos<span class=\"_ _3\"></span> para liquidar la o<span class=\"_ _3\"></span>bligaci\u00f3n; <span class=\"_ _3\"></span>y<span class=\"_ _1e\"> </span>el <span class=\"_ _e\"></span>importe <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>p<span class=\"_ _3\"></span>uede <span class=\"_ _a\"></span>estimar <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>modo <span class=\"_ _a\"></span>fiable. <span class=\"_ _a\"></span>Las <span class=\"_ _a\"></span>prov<span class=\"_ _3\"></span>isiones <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>reestructurac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _e\"></span>inc<span class=\"_ _3\"></span>luyen sanciones <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>cancelaci\u00f3n <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>arrendamiento <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>pagos <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>despido <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>empleados. <span class=\"_ _6\"> </span>No <span class=\"_ _6\"> </span>se reconocen provisiones p<span class=\"_ _3\"></span>or p\u00e9rdida<span class=\"_ _3\"></span>s de exp<span class=\"_ _3\"></span>lotaci\u00f3n futuras<span class=\"_ _3\"></span>. Cuando existe un n\u00famero de obligac<span class=\"_ _3\"></span>iones similares, la probabilidad<span class=\"_ _3\"></span> de que sea necesario un flujo de salida para <span class=\"_ _3\"></span>su <span class=\"_ _7\"></span>liqui<span class=\"_ _3\"></span>daci\u00f3n <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>determina <span class=\"_ _7\"></span>consideran<span class=\"_ _3\"></span>do <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>bligaciones <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>todo. <span class=\"_ _7\"></span>Se <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>econoce <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>provisi\u00f3n incluso si <span class=\"_ _0\"></span>la probabilidad de <span class=\"_ _b\"></span>un flujo de <span class=\"_ _b\"></span>sa<span class=\"_ _3\"></span>lida <span class=\"_ _0\"></span>con respecto a <span class=\"_ _b\"></span>cu<span class=\"_ _3\"></span>alquier partida <span class=\"_ _0\"></span>incluida en <span class=\"_ _0\"></span>la misma clase <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> obligaciones es peque<span class=\"_ _3\"></span>\u00f1a. Las <span class=\"_ _3\"></span>provisiones <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>valoran <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>valor <span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>tual <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>esembolsos <span class=\"_ _7\"></span>que s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>prev\u00e9 <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>sean <span class=\"_ _3\"></span>neces<span class=\"_ _3\"></span>arios <span class=\"_ _3\"></span>para liquidar la <span class=\"_ _3\"></span>obligaci\u00f3n, <span class=\"_ _3\"></span>usando <span class=\"_ _3\"></span>un ti<span class=\"_ _3\"></span>po antes <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>impuestos <span class=\"_ _3\"></span>que r<span class=\"_ _3\"></span>efleje las <span class=\"_ _3\"></span>valoracio<span class=\"_ _3\"></span>nes actuales <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mercado del <span class=\"_ _7\"></span>valor <span class=\"_ _e\"></span>tempora<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>del <span class=\"_ _e\"></span>diner<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>y <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>ri<span class=\"_ _3\"></span>esgos <span class=\"_ _7\"></span>esp<span class=\"_ _3\"></span>ec\u00edficos <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _e\"></span>obligac<span class=\"_ _3\"></span>i\u00f3n. <span class=\"_ _7\"></span>El <span class=\"_ _e\"></span>incre<span class=\"_ _3\"></span>mento <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>la <span class=\"_ _e\"></span>provis<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>con motivo del paso del t<span class=\"_ _3\"></span>iempo s<span class=\"_ _3\"></span>e reconoce como un g<span class=\"_ _3\"></span>asto por <span class=\"_ _3\"></span>intereses.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "2.23<span class=\"ls0\"> In<span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>oce<span class=\"_ _b\"></span>dent<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> c<span class=\"_ _b\"></span>ontra<span class=\"_ _b\"></span>tos <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>cl<span class=\"_ _b\"></span>ient<span class=\"_ _0\"></span>es </span>Los <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ngresos <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>reconocen <span class=\"_ _7\"></span>cuando<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tr<span class=\"_ _3\"></span>ansfiere <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>ntrol <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ienes <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>servicios <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>clientes.<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>En <span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>e momento <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>ingresos<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>egistran <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _8\"></span>importe <span class=\"_ _e\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _e\"></span>contraprest<span class=\"_ _3\"></span>aci\u00f3n<span class=\"_ _7\"></span> <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>espera <span class=\"_ _a\"></span>tener <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>recho <span class=\"_ _a\"></span>a cambio de <span class=\"_ _0\"></span>la transferencia de <span class=\"_ _0\"></span>los bienes <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> servicios comprometidos derivados <span class=\"_ _0\"></span>de contratos con <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>lientes, as\u00ed como <span class=\"_ _b\"></span>otr<span class=\"_ _3\"></span>os i<span class=\"_ _0\"></span>ngresos no <span class=\"_ _b\"></span>derivados de <span class=\"_ _b\"></span>contrat<span class=\"_ _3\"></span>os <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>lientes <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>constituyen la <span class=\"_ _b\"></span>actividad ordinaria <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _b\"></span>Gr<span class=\"_ _3\"></span>upo. <span class=\"_ _7\"></span> El i<span class=\"_ _0\"></span>mporte registrado se <span class=\"_ _b\"></span>det<span class=\"_ _3\"></span>ermina deduciendo del <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de la <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>ntraprestaci\u00f3<span class=\"_ _3\"></span>n por <span class=\"_ _b\"></span>la transferencia de l<span class=\"_ _0\"></span>os bienes <span class=\"_ _b\"></span>o <span class=\"_ _18\"></span>s<span class=\"_ _3\"></span>ervicios <span class=\"_ _b\"></span>comprom<span class=\"_ _3\"></span>etidos <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>clientes <span class=\"_ _b\"></span>u <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>ngresos <span class=\"_ _b\"></span>correspondie<span class=\"_ _3\"></span>ntes <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>actividades <span class=\"_ _b\"></span>ordi<span class=\"_ _3\"></span>narias del <span class=\"_ _6\"> </span>G<span class=\"_ _3\"></span>rupo, <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>importe <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>escuentos, <span class=\"_ _9\"> </span>devoluc<span class=\"_ _3\"></span>iones, <span class=\"_ _9\"> </span>reducciones <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>precio, <span class=\"_ _9\"> </span>incentivos <span class=\"_ _9\"> </span>o <span class=\"_ _6\"> </span>derechos<span class=\"_ _3\"></span> entregados  a  clientes,  as\u00ed  como <span class=\"_ _9\"> </span>el  impuesto  sobre  el  valor <span class=\"_ _9\"> </span>a\u00f1adido  y  otros  impuestos  directamente relacionados con los m<span class=\"_ _3\"></span>ismos que deban ser <span class=\"_ _3\"></span>objeto de r<span class=\"_ _3\"></span>epercusi\u00f3n.<span class=\"_ _7\"></span> 2.23.1<span class=\"ls0\"> In<span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>por<span class=\"_ _b\"></span> ven<span class=\"_ _b\"></span>tas d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>produ<span class=\"_ _0\"></span>ct<span class=\"_ _b\"></span>os </span>En <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>caso, los <span class=\"_ _0\"></span>ingresos se <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>econocen <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>momento en <span class=\"_ _b\"></span>que se <span class=\"_ _0\"></span>transfiere el <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ontrol <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo al <span class=\"_ _b\"></span>cl<span class=\"_ _3\"></span>iente, generalmente cuando los bienes son entregados al cliente final; esta transferencia de control no difiere de la transferencia de ries<span class=\"_ _3\"></span>gos <span class=\"_ _3\"></span>y beneficios significativos<span class=\"_ _3\"></span> inherentes a la <span class=\"_ _3\"></span>propiedad d<span class=\"_ _3\"></span>e los bienes. <span class=\"_ _7\"></span> Las <span class=\"_ _8\"></span>cuentas <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>obrar <span class=\"_ _8\"></span>a <span class=\"_ _8\"> </span>e<span class=\"_ _3\"></span>ntidades <span class=\"_ _8\"> </span>p\u00fabl<span class=\"_ _3\"></span>icas <span class=\"_ _8\"></span>como <span class=\"_ _8\"> </span>re<span class=\"_ _3\"></span>sultado <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>las<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>ventas <span class=\"_ _8\"> </span>de<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>productos<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reconoce<span class=\"_ _3\"></span>n generalmente p<span class=\"_ _3\"></span>or el <span class=\"_ _3\"></span>importe <span class=\"_ _3\"></span>a co<span class=\"_ _3\"></span>brar, el <span class=\"_ _3\"></span>cual n<span class=\"_ _3\"></span>o difier<span class=\"_ _3\"></span>e sign<span class=\"_ _3\"></span>ificativamente <span class=\"_ _3\"></span>del v<span class=\"_ _3\"></span>alo<span class=\"_ _7\"></span>r razonable. <span class=\"_ _3\"></span>Los sa<span class=\"_ _3\"></span>ldos con entidad<span class=\"_ _3\"></span>es p\u00fabl<span class=\"_ _3\"></span>icas se <span class=\"_ _3\"></span>monitoriza<span class=\"_ _3\"></span>n para <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>an\u00e1lisis <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la mor<span class=\"_ _3\"></span>osidad y <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>reclama e<span class=\"_ _3\"></span>l pag<span class=\"_ _3\"></span>o de <span class=\"_ _3\"></span>intereses de demora en el caso<span class=\"_ _3\"></span> de incumplimiento d<span class=\"_ _3\"></span>e las condiciones h<span class=\"_ _3\"></span>abituales (Nota <span class=\"_ _7\"></span><span class=\"lsc\">13<span class=\"lsb\">).</span></span> 2.23.2<span class=\"ls0\"> V<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>nis<span class=\"_ _b\"></span>tros <span class=\"_ _b\"></span>m\u00e9d<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>para<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l d<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>\u00f3st<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>o c<span class=\"_ _b\"></span>l\u00edni<span class=\"_ _b\"></span>co<span class=\"_ _1e\"> </span></span>En <span class=\"_ _a\"></span>este <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>ontratos <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>ide<span class=\"_ _0\"></span>ntifican <span class=\"_ _8\"></span>las <span class=\"_ _a\"></span>siguie<span class=\"_ _3\"></span>ntes <span class=\"_ _8\"></span>obligaciones <span class=\"_ _a\"></span>de <span class=\"_ _6\"> </span>cumplimiento<span class=\"_ _3\"></span>: <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>uministro <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>los resultados  de <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>pruebas  y <span class=\"_ _9\"> </span>mantenimiento  del <span class=\"_ _9\"> </span>equipo <span class=\"_ _9\"> </span>(asistencia  t\u00e9cnica).  Este <span class=\"_ _9\"> </span>reconocimiento  de ingresos s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>produce<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>momento<span class=\"_ _3\"></span> e<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>entreg<span class=\"_ _3\"></span>uen <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cliente <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>inal <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>bienes<span class=\"_ _3\"></span>, y<span class=\"_ _3\"></span>a q<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>cuando <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e transfiere el control de la mercanc<span class=\"_ _3\"></span>\u00eda al cliente. Mientra<span class=\"_ _3\"></span>s que, los ingresos por el mantenimiento del e<span class=\"_ _3\"></span>quipo generalmente se <span class=\"_ _0\"></span>reconocen en <span class=\"_ _b\"></span>un momento dado, <span class=\"_ _b\"></span>ya que se <span class=\"_ _b\"></span>trata de <span class=\"_ _0\"></span>revisiones peri\u00f3dicas acordadas <span class=\"_ _0\"></span>que se realizan en fechas es<span class=\"_ _3\"></span>pec\u00edficas en lugar de<span class=\"_ _3\"></span> un servicio cont<span class=\"_ _3\"></span>inuo.   <span class=\"_ _3\"></span> Para  los <span class=\"_ _5\"> </span>contratos  de  an<span class=\"_ _3\"></span>\u00e1lisis  de  s<span class=\"_ _3\"></span>ecuenciaci\u00f3n  m<span class=\"_ _3\"></span>asiva  y <span class=\"_ _5\"> </span>la  elaboraci\u00f3n  de<span class=\"_ _3\"></span>  un  informe <span class=\"_ _5\"> </span>sobre  las conclusiones <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>est<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>an\u00e1lisis, <span class=\"_ _8\"> </span>s<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>considera <span class=\"_ _8\"> </span>que <span class=\"_ _8\"> </span>el<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>primer <span class=\"_ _8\"></span>servici<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>modifica <span class=\"_ _8\"> </span>el <span class=\"_ _6\"> </span>segundo, <span class=\"_ _8\"></span>ya <span class=\"_ _8\"></span>que <span class=\"_ _8\"> </span>est\u00e1<span class=\"_ _3\"></span>n correlacionados <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>estos <span class=\"_ _6\"> </span>servicios <span class=\"_ _6\"> </span>se <span class=\"_ _9\"> </span>tratar\u00e1n <span class=\"_ _6\"> </span>como <span class=\"_ _6\"> </span>una <span class=\"_ _9\"> </span>\u00fanica <span class=\"_ _6\"> </span>obligac<span class=\"_ _7\"></span>i\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>rendim<span class=\"_ _3\"></span>iento, <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>sab<span class=\"_ _3\"></span>er, <span class=\"_ _6\"> </span>la<span class=\"_ _3\"></span> presentaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>resu<span class=\"_ _3\"></span>ltados <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>onclusiones <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>\u00fanico <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>nforme <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>an\u00e1lisis. <span class=\"_ _b\"></span>Los <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>ngresos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>estos <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>ervicios se seguir\u00e1n reconociendo a lo largo del tiempo, ya que no crean un activo con un uso alternativo al Grupo y el <span class=\"_ _0\"></span>Grupo tiene derecho al pago de<span class=\"_ _0\"></span> un anticipo po<span class=\"_ _0\"></span>r el servicio prestado <span class=\"_ _0\"></span>m\u00e1s un margen de acuerdo <span class=\"_ _0\"></span>con el contrato.  2.23.3<span class=\"ls0\"> Ac<span class=\"_ _b\"></span>uerdo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>lice<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ias<span class=\"_ _b\"></span>, de<span class=\"_ _b\"></span>sar<span class=\"_ _0\"></span>rol<span class=\"_ _b\"></span>lo y <span class=\"_ _b\"></span>otras<span class=\"_ _b\"></span> ope<span class=\"_ _b\"></span>raci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>n\u00e1l<span class=\"_ _b\"></span>ogas </span>Los <span class=\"_ _b\"></span>ingresos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>acu<span class=\"_ _3\"></span>erdos <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>licencia <span class=\"_ _18\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>desarrollo<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocen<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>acuerdo <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>el devengo <span class=\"_ _18\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>distintas<span class=\"_ _3\"></span> obligaciones <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>cump<span class=\"_ _3\"></span>limiento <span class=\"_ _3\"></span>identificad<span class=\"_ _3\"></span>as, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>previamente <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>proc<span class=\"_ _3\"></span>eso <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>an\u00e1lisis <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>ontrato, se les ha asignado <span class=\"_ _3\"></span>un precio, as\u00ed com<span class=\"_ _3\"></span>o por el cump<span class=\"_ _3\"></span>limiento de hitos (mi<span class=\"_ _3\"></span>lestones).<span class=\"_ _3\"></span> <span class=\"_ _3\"></span><span class=\"ff1\"> </span>Dentro <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>curso <span class=\"_ _3\"></span>norma<span class=\"_ _3\"></span>l d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sus <span class=\"_ _3\"></span>operac<span class=\"_ _3\"></span>ione<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _7\"></span>ha desarr<span class=\"_ _3\"></span>ollado <span class=\"_ _3\"></span>propieda<span class=\"_ _3\"></span>d i<span class=\"_ _3\"></span>ntelectual <span class=\"_ _3\"></span>sobre <span class=\"_ _3\"></span>ciert<span class=\"_ _3\"></span>os compuestos y ha firmado <span class=\"_ _0\"></span>acuerdos de licencia <span class=\"_ _0\"></span>y desarr<span class=\"_ _3\"></span>ollo <span class=\"_ _0\"></span>con ciertas compa\u00f1\u00edas farmac\u00e9uticas. A trav\u00e9s de <span class=\"_ _b\"></span>est<span class=\"_ _3\"></span>os <span class=\"_ _0\"></span>acuerdos se <span class=\"_ _b\"></span>cede a <span class=\"_ _b\"></span>terceros el <span class=\"_ _b\"></span>us<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>productos desarrollados <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el Gr<span class=\"_ _3\"></span>upo, <span class=\"_ _b\"></span>y/o<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>acceso a <span class=\"_ _3\"></span>terceros <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>pro<span class=\"_ _3\"></span>ductos <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>desarrollo <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span>generalment<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>trav\u00e9s <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _3\"></span>contr<span class=\"_ _3\"></span>ato <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>desarrollo). <span class=\"_ _7\"></span>Los <span class=\"_ _3\"></span>acuerd<span class=\"_ _3\"></span>os que <span class=\"_ _6\"> </span>sirven <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>base<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>dichas <span class=\"_ _6\"> </span>transferencias, <span class=\"_ _6\"> </span>cesiones <span class=\"_ _6\"> </span>o <span class=\"_ _6\"> </span>accesos <span class=\"_ _6\"> </span>suelen<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>ser <span class=\"_ _6\"> </span>complejos <span class=\"_ _6\"> </span>e <span class=\"_ _8\"> </span>i<span class=\"_ _3\"></span>ncluyen m\u00faltiples <span class=\"_ _10\"> </span>elementos <span class=\"_ _10\"> </span>d<span class=\"_ _3\"></span>urante <span class=\"_ _10\"> </span>do<span class=\"_ _3\"></span>s <span class=\"_ _10\"> </span>fases <span class=\"_ _10\"> </span>diferenc<span class=\"_ _3\"></span>iadas: <span class=\"_ _10\"> </span>desarro<span class=\"_ _3\"></span>llo <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>comercia<span class=\"_ _3\"></span>lizaci\u00f3n. <span class=\"_ _10\"> </span>Los <span class=\"_ _10\"> </span>ingres<span class=\"_ _3\"></span>os asociados <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>mi<span class=\"_ _0\"></span>smos <span class=\"_ _8\"></span>deben <span class=\"_ _8\"></span>correlacionarse <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>contraprestac<span class=\"_ _3\"></span>iones <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>tiene <span class=\"_ _a\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _8\"></span>satisfacer <span class=\"_ _8\"></span>el Grupo. La Sociedad <span class=\"_ _0\"></span>tiene en <span class=\"_ _0\"></span>cuenta las siguientes consideraciones a <span class=\"_ _0\"></span>la ho<span class=\"_ _0\"></span>ra de <span class=\"_ _0\"></span>analizar<span class=\"_ _3\"></span> l<span class=\"_ _3\"></span>os contratos <span class=\"_ _0\"></span>de licencia, desarrollo y comerc<span class=\"_ _3\"></span>ializaci\u00f3n:<span class=\"_ _1e\"> </span>La identificaci\u00f3n de l<span class=\"_ _3\"></span>as distintas ob<span class=\"_ _3\"></span>ligaciones de cumpl<span class=\"_ _3\"></span>imiento.<span class=\"_ _1e\"> </span>La <span class=\"_ _6\"> </span>determinaci\u00f3n <span class=\"_ _9\"> </span>del <span class=\"_ _6\"> </span>precio <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>trans<span class=\"_ _3\"></span>acci\u00f3n, <span class=\"_ _6\"> </span>entendi<span class=\"_ _3\"></span>endo <span class=\"_ _6\"> </span>como <span class=\"_ _6\"> </span>ta<span class=\"_ _3\"></span>l <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>valor <span class=\"_ _6\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_ _6\"> </span>contrato<span class=\"_ _3\"></span> firmado con la contra<span class=\"_ _3\"></span>parte.<span class=\"_ _1e\"> </span>La <span class=\"_ _b\"></span>asignaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>pr<span class=\"_ _3\"></span>ecio <span class=\"_ _b\"></span>de la <span class=\"_ _18\"></span>transacci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _b\"></span>distinta<span class=\"_ _3\"></span>s <span class=\"_ _b\"></span>obligaciones <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>compromete.<span class=\"_ _1e\"> </span>La <span class=\"_ _18\"></span>est<span class=\"_ _3\"></span>imaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>u\u00e1ndo <span class=\"_ _b\"></span>di<span class=\"_ _3\"></span>chas <span class=\"_ _b\"></span>obligaciones <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _18\"></span>c<span class=\"_ _3\"></span>onsidera<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>satisfec<span class=\"_ _3\"></span>has <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>tant<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>produce el devengo y reconoc<span class=\"_ _3\"></span>imiento poster<span class=\"_ _3\"></span>ior de la contrapres<span class=\"_ _3\"></span>taci\u00f3n recib<span class=\"_ _3\"></span>ida.<span class=\"_ _7\"></span> Estos ingresos <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e reconocen en<span class=\"_ _0\"></span> el <span class=\"_ _0\"></span>momento en <span class=\"_ _b\"></span>q<span class=\"_ _3\"></span>ue se transfiere <span class=\"_ _b\"></span>el<span class=\"_ _3\"></span> control <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el activo <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cliente, que <span class=\"_ _0\"></span>puede ser <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>momento <span class=\"_ _e\"></span>det<span class=\"_ _3\"></span>erminado <span class=\"_ _e\"></span>(como <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>ve<span class=\"_ _3\"></span>nta <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>licencias <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>uso), <span class=\"_ _a\"></span>o <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>lo <span class=\"_ _e\"></span>largo <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>er\u00edodo <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> tiempo <span class=\"_ _b\"></span>(en <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>tr<span class=\"_ _3\"></span>ansferenci<span class=\"_ _3\"></span>a <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>serv<span class=\"_ _3\"></span>icios, o <span class=\"_ _18\"></span>cuand<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>lo <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>trans<span class=\"_ _3\"></span>fiere <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>derec<span class=\"_ _3\"></span>ho <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>acceso).<span class=\"_ _3\"></span> Como <span class=\"_ _7\"></span>se <span class=\"_ _e\"></span>mencio<span class=\"_ _3\"></span>na <span class=\"_ _7\"></span>en <span class=\"_ _e\"></span>el <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>rimer <span class=\"_ _7\"></span>p\u00e1rr<span class=\"_ _3\"></span>afo, <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>acuerdos<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>licenci<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>y/o <span class=\"_ _a\"></span>desarrollo <span class=\"_ _e\"></span>suelen <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>er <span class=\"_ _7\"></span>comp<span class=\"_ _3\"></span>lejos <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span> incluyen m\u00faltiples elementos durante do<span class=\"_ _0\"></span>s fases diferenciadas: desarrollo <span class=\"_ _0\"></span>y c<span class=\"_ _3\"></span>omerc<span class=\"_ _3\"></span>ializaci\u00f3n. En la <span class=\"_ _b\"></span>f<span class=\"_ _3\"></span>ase de desarrollo del comp<span class=\"_ _3\"></span>uesto, se encu<span class=\"_ _3\"></span>entran:<span class=\"_ _1e\"> </span>Cobros iniciales a favor <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Pharma Mar, genera<span class=\"_ _3\"></span>lmente no reemb<span class=\"_ _3\"></span>olsables (upfront)<span class=\"_ _3\"></span>,<span class=\"_ _1e\"> </span>Cobros que devengan c<span class=\"_ _3\"></span>uando el compuesto al que s<span class=\"_ _3\"></span>e refiere el contrato <span class=\"_ _3\"></span>cumpl<span class=\"_ _3\"></span>e determinados hitos <span class=\"_ _3\"></span>de d<span class=\"_ _3\"></span>esarrollo, <span class=\"_ _3\"></span>gen<span class=\"_ _3\"></span>eralmente <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>natura<span class=\"_ _3\"></span>leza r<span class=\"_ _3\"></span>egulatoria <span class=\"_ _7\"></span>o com<span class=\"_ _3\"></span>ercial <span class=\"_ _7\"></span>como <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>ej<span class=\"_ _3\"></span>emplo p<span class=\"_ _3\"></span>or ventas acumuladas <span class=\"_ _3\"></span>(milest<span class=\"_ _3\"></span>ones). En la fase de comerc<span class=\"_ _3\"></span>ializaci\u00f3n se<span class=\"_ _3\"></span> encuentran:<span class=\"_ _1e\"> </span>Cobros por Royalti<span class=\"_ _3\"></span>es,<span class=\"_ _1e\"> </span>Ingresos por suministro <span class=\"_ _3\"></span>de producto (mat<span class=\"_ _3\"></span>eria prima).<span class=\"_ _1e\"> </span>Como <span class=\"_ _7\"></span>principio <span class=\"_ _7\"></span>ge<span class=\"_ _3\"></span>neral, <span class=\"_ _7\"></span>los <span class=\"_ _e\"></span>cobros <span class=\"_ _7\"></span>iniciales <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>rec<span class=\"_ _3\"></span>onocen <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>ingresos <span class=\"_ _7\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>se firma el contrato. S<span class=\"_ _3\"></span>e reconocer\u00e1n com<span class=\"_ _3\"></span>o ingreso del ej<span class=\"_ _3\"></span>ercicio en que se rec<span class=\"_ _3\"></span>iben<span class=\"_ _3\"></span> si<span class=\"_ _3\"></span>empre que:<span class=\"_ _1e\"> </span>no sean reembolsab<span class=\"_ _3\"></span>les,<span class=\"_ _1e\"> </span>el Grupo no asuma obligaciones futuras relevantes (salv<span class=\"_ _3\"></span>o aqu\u00e9llas para las que se prevea una contraprestaci\u00f3n separad<span class=\"_ _3\"></span>a en condiciones d<span class=\"_ _3\"></span>e mercado)<span class=\"_ _3\"></span>, y<span class=\"_ _1e\"> </span>se transfiera el contro<span class=\"_ _3\"></span>l del activo<span class=\"lsa\">. <span class=\"_ _3\"></span></span> En caso de no cum<span class=\"_ _3\"></span>plirse la<span class=\"_ _3\"></span>s condiciones anter<span class=\"_ _3\"></span>iores, s<span class=\"_ _3\"></span>e reconocer\u00e1<span class=\"_ _3\"></span>n como ingres<span class=\"_ _3\"></span>os diferidos. <span class=\"_ _3\"></span> Los <span class=\"_ _3\"></span>ingr<span class=\"_ _3\"></span>esos <span class=\"_ _7\"></span>diferidos <span class=\"_ _3\"></span>se <span class=\"_ _7\"></span>r<span class=\"_ _3\"></span>econocen <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>resultados <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>lo <span class=\"_ _7\"></span>largo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>per\u00edodo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>vigencia <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>los<span class=\"_ _3\"></span> compromisos <span class=\"_ _3\"></span>establec<span class=\"_ _3\"></span>idos <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>funci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>grado <span class=\"_ _7\"></span>de av<span class=\"_ _3\"></span>ance d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>proyecto<span class=\"_ _7\"></span>, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>medida <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>va <span class=\"_ _3\"></span>cum<span class=\"_ _3\"></span>pliendo con las obligaciones rec<span class=\"_ _3\"></span>ogidas en el co<span class=\"_ _3\"></span>ntrato.<span class=\"_ _3\"></span> Asimismo,  las  contraprestaciones  vinculadas  al<span class=\"_ _0\"></span>  cumplimiento  de <span class=\"_ _9\"> </span>determ<span class=\"_ _3\"></span>inados  requisitos  t\u00e9cnicos  o regulatorios <span class=\"_ _7\"></span>(<span class=\"_ _3\"></span>hitos), <span class=\"_ _7\"></span>en <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>marco <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>ac<span class=\"_ _3\"></span>uerdos <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>colaboraci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>t<span class=\"_ _3\"></span>erceros, <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>rec<span class=\"_ _7\"></span>onocen <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>mo <span class=\"_ _7\"></span>ingreso<span class=\"_ _3\"></span> conforme <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _c\"> </span>mismas <span class=\"_ _c\"> </span>pautas <span class=\"_ _c\"> </span>detalladas <span class=\"_ _10\"> </span>en <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>criterio <span class=\"_ _c\"> </span>de <span class=\"_ _10\"> </span>reco<span class=\"_ _3\"></span>nocimiento <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>ing<span class=\"_ _0\"></span>resos <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>las contraprestaciones in<span class=\"_ _3\"></span>iciales (up<span class=\"_ _3\"></span>-front) indicadas a<span class=\"_ _3\"></span>nteriormente. <span class=\"_ _3\"></span> El<span class=\"_ _0\"></span> Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>con<span class=\"_ _b\"></span>oce i<span class=\"_ _b\"></span>ngre<span class=\"_ _b\"></span>sos p<span class=\"_ _b\"></span>or i<span class=\"_ _b\"></span>mpor<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> su<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rio<span class=\"_ _b\"></span>r al<span class=\"_ _0\"></span> q<span class=\"_ _b\"></span>ue t<span class=\"_ _0\"></span>ie<span class=\"_ _b\"></span>ne d<span class=\"_ _0\"></span>ere<span class=\"_ _b\"></span>cho d<span class=\"_ _b\"></span>e cob<span class=\"_ _0\"></span>ro.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Lo<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>pag<span class=\"_ _b\"></span>os atri<span class=\"_ _0\"></span>bu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os a la <span class=\"_ _3\"></span>fa<span class=\"_ _b\"></span>se <span class=\"_ _3\"></span>de com<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>iza<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span>, corr<span class=\"_ _b\"></span>espo<span class=\"_ _0\"></span>ndi<span class=\"_ _b\"></span>ente<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>a royal<span class=\"_ _b\"></span>ties<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>e in<span class=\"_ _0\"></span>gre<span class=\"_ _0\"></span>sos<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>po<span class=\"_ _0\"></span>r sumi<span class=\"_ _b\"></span>nist<span class=\"_ _b\"></span>ro <span class=\"_ _3\"></span>de<span class=\"_ _b\"></span> la<span class=\"_ _0\"></span>s m<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>eri<span class=\"_ _b\"></span>as p<span class=\"_ _0\"></span>rim<span class=\"_ _b\"></span>as, <span class=\"_ _b\"></span>se r<span class=\"_ _0\"></span>eco<span class=\"_ _b\"></span>noce<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rti<span class=\"_ _b\"></span>r del<span class=\"_ _b\"></span> in<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>o de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>sma<span class=\"_ _b\"></span> por <span class=\"_ _b\"></span>el p<span class=\"_ _b\"></span>rinci<span class=\"_ _b\"></span>pio <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>deven<span class=\"_ _b\"></span>go.  Lo<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>pre<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span>s <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>ro<span class=\"_ _0\"></span>yal<span class=\"_ _b\"></span>ties<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>cont<span class=\"_ _b\"></span>rato<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>sumi<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ro <span class=\"_ _7\"></span>repr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sen<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>preci<span class=\"_ _b\"></span>os <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>merc<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>y <span class=\"_ _a\"></span>m\u00e1r<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>ne<span class=\"_ _b\"></span>s <span class=\"_ _e\"></span>de fa<span class=\"_ _0\"></span>bri<span class=\"_ _b\"></span>caci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>cad<span class=\"_ _b\"></span>o, re<span class=\"_ _b\"></span>spec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vam<span class=\"_ _b\"></span>ente<span class=\"_ _0\"></span>. 2.23.4<span class=\"ls0\"> In<span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>por<span class=\"_ _b\"></span> roy<span class=\"_ _0\"></span>al<span class=\"_ _b\"></span>ties<span class=\"_ _0\"></span> </span>Los <span class=\"_ _7\"></span>royalties <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>reconoce<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>acuer<span class=\"_ _3\"></span>do <span class=\"_ _7\"></span>con <span class=\"_ _e\"></span>el <span class=\"_ _7\"></span>porc<span class=\"_ _3\"></span>entaje <span class=\"_ _7\"></span>acordado<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>as <span class=\"_ _7\"></span>ventas <span class=\"_ _7\"></span>consu<span class=\"_ _3\"></span>madas <span class=\"_ _7\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>la contraparte del acuerdo <span class=\"_ _3\"></span>en un momen<span class=\"_ _3\"></span>to determi<span class=\"_ _3\"></span>nado del tiempo<span class=\"_ _3\"></span>. 2.23.5<span class=\"ls0\"> Co<span class=\"_ _0\"></span>ntr<span class=\"_ _b\"></span>apre<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>ci<span class=\"_ _b\"></span>\u00f3n v<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>ble<span class=\"_ _b\"></span> </span>Algunos <span class=\"_ _7\"></span>contratos <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>cli<span class=\"_ _3\"></span>entes <span class=\"_ _7\"></span>prev\u00e9n <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>derech<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>dev<span class=\"_ _3\"></span>oluciones, <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>escuentos <span class=\"_ _7\"></span>comerciales <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>descuentos por <span class=\"_ _3\"></span>volu<span class=\"_ _3\"></span>men. <span class=\"_ _7\"></span>En <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>actualid<span class=\"_ _3\"></span>ad, <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>Grupo <span class=\"_ _7\"></span>reconoce <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>venta <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>al <span class=\"_ _3\"></span>valor <span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>azonable de la contraprestaci\u00f3n reci<span class=\"_ _3\"></span>bida o a cobrar. <span class=\"_ _3\"></span>Los retornos se deducen <span class=\"_ _3\"></span>de los ingres<span class=\"_ _3\"></span>os<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>  Adem\u00e1s <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>ntrapresta<span class=\"_ _3\"></span>ci\u00f3n <span class=\"_ _3\"></span>varia<span class=\"_ _3\"></span>ble m<span class=\"_ _3\"></span>encionada<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>nteriormente,<span class=\"_ _3\"></span> ta<span class=\"_ _3\"></span>mbi\u00e9n <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>obran <span class=\"_ _3\"></span>cantidades<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>el<span class=\"_ _3\"></span> logro de hitos, que se rec<span class=\"_ _3\"></span>onocen con e<span class=\"_ _3\"></span>l m\u00e9todo m\u00e1s proba<span class=\"_ _3\"></span>bl<span class=\"lsc\">e.</span> 2.23.6<span class=\"ls0\"> Co<span class=\"_ _0\"></span>mpo<span class=\"_ _b\"></span>nente<span class=\"_ _b\"></span> fin<span class=\"_ _0\"></span>anc<span class=\"_ _b\"></span>ier<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>tic<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> cli<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>s </span>El Grupo recibe anticipos <span class=\"_ _3\"></span>a largo plazo d<span class=\"_ _3\"></span>e sus clientes en e<span class=\"_ _3\"></span>l caso de contratos d<span class=\"_ _3\"></span>e licencia.<span class=\"_ _7\"></span> En <span class=\"_ _9\"> </span>funci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>naturaleza <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>los <span class=\"_ _6\"> </span>s<span class=\"_ _3\"></span>ervicios <span class=\"_ _9\"> </span>ofrecidos<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _9\"> </span>condiciones<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>cobro, <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _9\"> </span>ha determinado <span class=\"_ _3\"></span>que, <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>n e<span class=\"_ _3\"></span>l c<span class=\"_ _3\"></span>aso <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>contrat<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>licenc<span class=\"_ _3\"></span>ia <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>obligan <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>clie<span class=\"_ _3\"></span>ntes <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>pagar <span class=\"_ _3\"></span>antic<span class=\"_ _3\"></span>ipos <span class=\"_ _3\"></span>que en <span class=\"_ _e\"></span>algunos <span class=\"_ _a\"></span>casos <span class=\"_ _a\"></span>pueden <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>er <span class=\"_ _e\"></span>a <span class=\"_ _a\"></span>largo <span class=\"_ _e\"></span>plazo, <span class=\"_ _a\"></span>las <span class=\"_ _e\"></span>cond<span class=\"_ _3\"></span>iciones <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>cobro <span class=\"_ _e\"></span>se <span class=\"_ _a\"></span>han <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>structurado <span class=\"_ _e\"></span>por <span class=\"_ _a\"></span>razones distintas a la <span class=\"_ _0\"></span>obtenci\u00f3n de financiaci\u00f3n para el <span class=\"_ _0\"></span>Grupo, ya que la estructura financiera del grupo <span class=\"_ _0\"></span>es estable. Estos cobros por anticip<span class=\"_ _3\"></span>ado se correspon<span class=\"_ _3\"></span>den con la pr\u00e1c<span class=\"_ _3\"></span>tica habitual del sector <span class=\"_ _3\"></span>de biofarmac<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> 2.23.7<span class=\"ls0\"> S<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>cio<span class=\"_ _0\"></span>s </span>Los <span class=\"_ _e\"></span>ingresos <span class=\"_ _e\"></span>proce<span class=\"_ _3\"></span>dentes <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>pres<span class=\"_ _3\"></span>taci\u00f3n <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>ervicios <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>r<span class=\"_ _3\"></span>econocen <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>eriodo <span class=\"_ _8\"></span>contable <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e presta <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>ervicio,<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>por <span class=\"_ _7\"></span>referencia <span class=\"_ _7\"></span>al <span class=\"_ _3\"></span>grado<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ealizaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>transacci\u00f3n <span class=\"_ _7\"></span>espec\u00edfica <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>ev<span class=\"_ _3\"></span>aluado <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>bre <span class=\"_ _7\"></span>la base del servicio actu<span class=\"_ _3\"></span>al siempre com<span class=\"_ _3\"></span>o un porcentaje <span class=\"_ _3\"></span>de los servici<span class=\"_ _3\"></span>os totales a pres<span class=\"_ _3\"></span>tar.<span class=\"_ _3\"></span> Se <span class=\"_ _7\"></span>incluyen <span class=\"_ _7\"></span>dentro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>ep\u00edgrafe<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ingresos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>alquiler <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>eq<span class=\"_ _3\"></span>uipos, <span class=\"_ _7\"></span>formaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>manten<span class=\"_ _3\"></span>imiento <span class=\"_ _7\"></span>del segmento de diagn\u00f3st<span class=\"_ _3\"></span>ico, tal y como se h<span class=\"_ _3\"></span>a explicado en l<span class=\"_ _3\"></span>a Nota <span class=\"_ _3\"></span>2.23.2",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "3.<span class=\"ls0\"> <span class=\"_ _5\"> </span>GESTI<span class=\"_ _b\"></span>\u00d3N DE<span class=\"_ _b\"></span>L RIE<span class=\"_ _b\"></span>SGO <span class=\"_ _0\"></span>FI<span class=\"_ _b\"></span>NANCI<span class=\"_ _0\"></span>ER<span class=\"_ _0\"></span>O </span>3.1<span class=\"ls0\"> Ri<span class=\"_ _b\"></span>esgos<span class=\"_ _b\"></span> Fina<span class=\"_ _b\"></span>ncie<span class=\"_ _b\"></span>ros </span>Las <span class=\"_ _3\"></span>act<span class=\"_ _3\"></span>ividades <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Grup<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>est\u00e1n <span class=\"_ _7\"></span>expuestas <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>divers<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>riesgos <span class=\"_ _7\"></span>financieros: <span class=\"_ _7\"></span>riesgo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>mercado<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span>incluyendo riesgo de tipo de camb<span class=\"_ _3\"></span>io, del tipo de<span class=\"_ _3\"></span> inter\u00e9s, del valor <span class=\"_ _3\"></span>razonable y de prec<span class=\"_ _3\"></span>ios), riesgo de cr\u00e9<span class=\"_ _3\"></span>dito y riesgo de<span class=\"_ _3\"></span> liquidez. El pro<span class=\"_ _3\"></span>grama <span class=\"_ _3\"></span>de ge<span class=\"_ _3\"></span>sti\u00f3n del r<span class=\"_ _3\"></span>iesgo <span class=\"_ _3\"></span>global del <span class=\"_ _3\"></span>Grupo s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>centra en <span class=\"_ _3\"></span>la incer<span class=\"_ _3\"></span>tidumbre <span class=\"_ _3\"></span>de los <span class=\"_ _3\"></span>mercados financieros y trat<span class=\"_ _3\"></span>a de mini<span class=\"_ _3\"></span>mizar los ef<span class=\"_ _3\"></span>ectos potenc<span class=\"_ _3\"></span>iales adversos<span class=\"_ _3\"></span> sobre <span class=\"_ _3\"></span>la rentabili<span class=\"_ _3\"></span>dad financiera<span class=\"_ _3\"></span> del Grupo. El <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>mplea <span class=\"_ _0\"></span>ocasionalment<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>instrume<span class=\"_ _3\"></span>ntos <span class=\"_ _b\"></span>fina<span class=\"_ _3\"></span>ncieros <span class=\"_ _0\"></span>derivados <span class=\"_ _b\"></span>par<span class=\"_ _3\"></span>a <span class=\"_ _b\"></span>cubrir <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>eterminadas <span class=\"_ _0\"></span>exposiciones<span class=\"_ _7\"></span> al riesgo. La <span class=\"_ _b\"></span>gesti\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _b\"></span>riesgo es <span class=\"_ _18\"></span>responsab<span class=\"_ _3\"></span>ilidad <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>Departamento <span class=\"_ _0\"></span>Financiero <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e Pharma <span class=\"_ _b\"></span>Mar <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>arreglo <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>pol\u00edticas<span class=\"_ _3\"></span> aprobadas <span class=\"_ _6\"> </span>por <span class=\"_ _8\"></span>el <span class=\"_ _6\"> </span>Consejo<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _8\"></span>Administraci<span class=\"_ _3\"></span>\u00f3n. <span class=\"_ _6\"> </span>Este <span class=\"_ _6\"> </span>Departamento <span class=\"_ _6\"> </span>identifica, <span class=\"_ _8\"> </span>e<span class=\"_ _3\"></span>val\u00faa <span class=\"_ _8\"> </span>y<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>cubre <span class=\"_ _8\"> </span>los <span class=\"_ _6\"> </span>riesgos financieros en <span class=\"_ _b\"></span>es<span class=\"_ _3\"></span>trecha colaboraci\u00f3n <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _0\"></span>las unidades <span class=\"_ _0\"></span>operativas del <span class=\"_ _b\"></span>Grup<span class=\"_ _3\"></span>o. <span class=\"_ _0\"></span>El Consejo <span class=\"_ _b\"></span>proporc<span class=\"_ _3\"></span>iona pautas para <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>gesti\u00f3n <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>iesg<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>global, <span class=\"_ _3\"></span>as\u00ed <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mo <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>\u00e1r<span class=\"_ _3\"></span>eas <span class=\"_ _3\"></span>concretas <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>riesgo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ipo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>cambio, <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _3\"></span>de tipo <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e inter\u00e9s, <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _0\"></span>de liquidez, <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>mpleo <span class=\"_ _0\"></span>de derivados <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>no de<span class=\"_ _0\"></span>rivados, y <span class=\"_ _b\"></span>la inversi\u00f3n del <span class=\"_ _b\"></span>exc<span class=\"_ _3\"></span>eso <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e l<span class=\"_ _0\"></span>iquidez.<span class=\"_ _7\"></span> 3.2<span class=\"ls0\"> Ri<span class=\"_ _b\"></span>esgo <span class=\"_ _b\"></span>de me<span class=\"_ _0\"></span>rc<span class=\"_ _b\"></span>ado </span>3.2.1<span class=\"ls0\"> Ri<span class=\"_ _b\"></span>esgo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>ipo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>mbi<span class=\"_ _b\"></span>o </span>El r<span class=\"_ _3\"></span>iesgo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>cambio<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>surge <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>transacciones<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>comerc<span class=\"_ _3\"></span>iales <span class=\"_ _3\"></span>futuras<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>activos <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>pasivos <span class=\"_ _7\"></span>reconocidos <span class=\"_ _7\"></span>e inversiones netas en<span class=\"_ _3\"></span> entidad extranj<span class=\"_ _3\"></span>eras.<span class=\"_ _3\"></span> El segmento de oncol<span class=\"_ _3\"></span>og\u00eda realiza tra<span class=\"_ _3\"></span>nsacciones en <span class=\"_ _3\"></span>moneda extranjera <span class=\"_ _3\"></span>por importe signif<span class=\"_ _3\"></span>icativo. <span class=\"_ _7\"></span> Principalmente, se <span class=\"_ _0\"></span>refieren a contratos de <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>icencia y <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>esarr<span class=\"_ _3\"></span>ollo <span class=\"_ _0\"></span>en d\u00f3lares estadounidenses por <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>mporte de 86.616 <span class=\"_ _b\"></span>miles<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>202<span class=\"_ _3\"></span>3 <span class=\"_ _b\"></span><span class=\"lsd\">y <span class=\"_ _b\"></span><span class=\"ls0\">93.508 <span class=\"_ _0\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>uros <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>20<span class=\"_ _3\"></span><span class=\"ls8\">22</span>.<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>La<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>Direcci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _b\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>cons<span class=\"_ _3\"></span>iderado </span></span>necesario establecer <span class=\"_ _3\"></span>pol\u00edticas de cob<span class=\"_ _3\"></span>ertura en 202<span class=\"_ _3\"></span>3 n<span class=\"_ _3\"></span>i en 20<span class=\"ls8\">22</span>.<span class=\"_ _3\"></span> El Grupo posee <span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>arias inversiones en sociedades en <span class=\"_ _0\"></span>el extranjero, cuyos activos netos <span class=\"_ _0\"></span>est\u00e1n expuestos al riesgo <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>conversi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>oneda <span class=\"_ _7\"></span>extranjera, <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>bien <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>trat<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>importes <span class=\"_ _7\"></span>residuales <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>contexto <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>las<span class=\"_ _3\"></span> operaciones del Grupo.<span class=\"_ _3\"></span>  Si  al  31  de <span class=\"_ _9\"> </span>diciembre<span class=\"_ _3\"></span>  de  2023,  el  euro  se  hubiera  revaluado  un  5%  respecto  al  d\u00f3lar  americano manteni\u00e9ndose <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>resto <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>variables <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onstantes, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>res<span class=\"_ _3\"></span>ultado <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>espu\u00e9s <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>impuestos <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ej<span class=\"_ _3\"></span>ercicio <span class=\"_ _3\"></span>hub<span class=\"_ _3\"></span>iera sido inferior <span class=\"_ _0\"></span>en 2.885 miles de eu<span class=\"_ _0\"></span>ros (2.987 miles de <span class=\"_ _0\"></span>euros en <span class=\"_ _0\"></span>20<span class=\"lsc\">22<span class=\"lsb\">) </span></span>principalmente como <span class=\"_ _0\"></span>resultado de las diferencias de c<span class=\"_ _3\"></span>ambio por l<span class=\"_ _3\"></span>a conversi\u00f3n <span class=\"_ _3\"></span>a euros de<span class=\"_ _3\"></span> los clientes<span class=\"_ _3\"></span> y otras cuent<span class=\"_ _3\"></span>as a c<span class=\"_ _3\"></span>obrar y de los rec<span class=\"_ _3\"></span>ursos ajenos denominados en <span class=\"_ _b\"></span>d\u00f3<span class=\"_ _3\"></span>lares americanos. Si, <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _0\"></span>31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _0\"></span>202<span class=\"_ _3\"></span>3, el <span class=\"_ _0\"></span>euro se <span class=\"_ _b\"></span>h<span class=\"_ _3\"></span>ubiera devaluado un 5% res<span class=\"_ _3\"></span>pecto al d\u00f3l<span class=\"_ _3\"></span>ar americano<span class=\"_ _3\"></span> manteni\u00e9n<span class=\"_ _3\"></span>dose el r<span class=\"_ _3\"></span>esto de variab<span class=\"_ _3\"></span>les consta<span class=\"_ _3\"></span>ntes, el resu<span class=\"_ _3\"></span>ltado despu\u00e9s de impuestos del ej<span class=\"_ _3\"></span>ercicio hubiera sido su<span class=\"_ _3\"></span>perior en <span class=\"_ _3\"></span>3.<span class=\"_ _3\"></span>029 miles de euros (<span class=\"_ _3\"></span>3.136 <span class=\"_ _3\"></span>miles de euros en 2<span class=\"_ _3\"></span>022<span class=\"lsb\">).</span>  3.2.2<span class=\"ls0\"> Ri<span class=\"_ _b\"></span>esgo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>ipo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>in<span class=\"_ _b\"></span>ter\u00e9<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>los f<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ujo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de e<span class=\"_ _b\"></span>fect<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor<span class=\"_ _b\"></span> raz<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>abl<span class=\"_ _b\"></span>e </span>El <span class=\"_ _7\"></span>riesgo <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>t<span class=\"_ _3\"></span>ipo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>inter\u00e9s <span class=\"_ _e\"></span>del <span class=\"_ _7\"></span>Gru<span class=\"_ _3\"></span>po <span class=\"_ _7\"></span>surg<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>activos <span class=\"_ _e\"></span>financieros <span class=\"_ _e\"></span>remunerados<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>registrados <span class=\"_ _e\"></span>a <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>oste<span class=\"_ _3\"></span> amortizado, as\u00ed com<span class=\"_ _3\"></span>o de la deu<span class=\"_ _3\"></span>da financiera a tipo v<span class=\"_ _3\"></span>ariable. <span class=\"_ _3\"></span> Los activos financieros remunerados cons<span class=\"_ _3\"></span>isten fundamenta<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>mente en deuda p\u00fablica, pagar\u00e9s<span class=\"_ _3\"></span> bancarios e imposiciones a plazo rem<span class=\"_ _3\"></span>unerados<span class=\"_ _3\"></span> a tipo de inter\u00e9s fij<span class=\"_ _3\"></span>o. <span class=\"_ _3\"></span> Respecto <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _e\"></span>pasivos <span class=\"_ _e\"></span>financi<span class=\"_ _3\"></span>eros, <span class=\"_ _e\"></span>al <span class=\"_ _e\"></span>31 <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>dic<span class=\"_ _3\"></span>iembre <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>2023<span class=\"_ _3\"></span>, <span class=\"_ _e\"></span>el <span class=\"_ _7\"></span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>tipos <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>inter\u00e9s <span class=\"_ _e\"></span>se <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>eb\u00eda principalmente <span class=\"_ _9\"> </span>a <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>deuda<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>bancar<span class=\"_ _3\"></span>ia <span class=\"_ _6\"> </span>del <span class=\"_ _9\"> </span>Grupo, <span class=\"_ _6\"> </span>que<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>aproximadamente <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span><span class=\"ls8\">30,9%</span> <span class=\"_ _6\"> </span>(29,9% <span class=\"_ _9\"> </span>a <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>de diciembre de 2<span class=\"_ _3\"></span>022) est\u00e1<span class=\"_ _3\"></span> contratada <span class=\"_ _3\"></span>a tipos varia<span class=\"_ _3\"></span>bles indexados<span class=\"_ _3\"></span> al Eur<span class=\"_ _7\"></span>ibor. Al 31 <span class=\"_ _3\"></span>de diciembre<span class=\"_ _3\"></span> de 2023<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>la deuda bancaria ascie<span class=\"_ _3\"></span>nde a <span class=\"_ _3\"></span>9.985 miles de <span class=\"_ _3\"></span>euros (9.16<span class=\"_ _3\"></span>0 miles de euros<span class=\"_ _3\"></span> al 31 de dic<span class=\"_ _3\"></span>iembre de 2022<span class=\"_ _3\"></span><span class=\"lsb\">).</span> El G<span class=\"_ _3\"></span>rupo <span class=\"_ _3\"></span>an<span class=\"_ _3\"></span>aliza <span class=\"_ _3\"></span>su <span class=\"_ _7\"></span>exposici\u00f3n <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>riesgo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>tipo <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>inter\u00e9s<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>for<span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>din\u00e1mica<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>Se <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ealiza <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>imulaci\u00f3n de <span class=\"_ _b\"></span>varios <span class=\"_ _0\"></span>escenarios que <span class=\"_ _18\"></span>c<span class=\"_ _3\"></span>ontemplan la <span class=\"_ _18\"></span>refi<span class=\"_ _3\"></span>nanciaci\u00f3n, <span class=\"_ _0\"></span>renovaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>las posiciones <span class=\"_ _b\"></span>actuales, <span class=\"_ _0\"></span>financiaci\u00f3<span class=\"_ _3\"></span>n alternativa <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>cobert<span class=\"_ _3\"></span>ura. <span class=\"_ _7\"></span>En <span class=\"_ _e\"></span>funci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>estos <span class=\"_ _e\"></span>escena<span class=\"_ _3\"></span>rio<span class=\"_ _3\"></span>s, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>calc<span class=\"_ _3\"></span>ula <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>efecto <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>obre <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>resultado <span class=\"_ _e\"></span>de una variaci\u00f3n determ<span class=\"_ _3\"></span>inada del tipo de inter\u00e9s<span class=\"_ _3\"></span>.<span class=\"_ _1e\"> </span>Para <span class=\"_ _a\"></span>cada<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>simulac<span class=\"_ _3\"></span>i\u00f3n, <span class=\"_ _a\"></span>se <span class=\"_ _8\"></span>utiliza <span class=\"_ _a\"></span>la <span class=\"_ _8\"></span>misma <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>ariaci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>tip<span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>inter\u00e9s <span class=\"_ _a\"></span>para <span class=\"_ _8\"></span>todas <span class=\"_ _a\"></span>las <span class=\"_ _8\"></span>monedas. <span class=\"_ _a\"></span>Los<span class=\"_ _3\"></span> escenarios <span class=\"_ _7\"></span>\u00fa<span class=\"_ _3\"></span>nicamente <span class=\"_ _e\"></span>se <span class=\"_ _7\"></span>llevan <span class=\"_ _e\"></span>a <span class=\"_ _7\"></span>cab<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>para <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>ac<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ivos <span class=\"_ _e\"></span>y <span class=\"_ _7\"></span>pasivos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>repres<span class=\"_ _3\"></span>entan <span class=\"_ _e\"></span>las <span class=\"_ _7\"></span>posic<span class=\"_ _3\"></span>iones <span class=\"_ _7\"></span>m\u00e1s<span class=\"_ _3\"></span> relevantes que soportan <span class=\"_ _3\"></span>un inter\u00e9s.<span class=\"_ _3\"></span> Si, <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>2023, <span class=\"_ _a\"></span>los <span class=\"_ _e\"></span>t<span class=\"_ _3\"></span>ipos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>inter\u00e9s <span class=\"_ _a\"></span>apl<span class=\"_ _3\"></span>icables <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>deudas <span class=\"_ _a\"></span>fin<span class=\"_ _3\"></span>ancieras <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>activos remunerados <span class=\"_ _a\"></span>referenc<span class=\"_ _3\"></span>iados <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>tip<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>inter\u00e9s <span class=\"_ _a\"></span>var<span class=\"_ _3\"></span>iable <span class=\"_ _a\"></span> <span class=\"_ _a\"></span>hubieran<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>variado <span class=\"_ _a\"></span>100 <span class=\"_ _a\"></span>puntos<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>b\u00e1sicos <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span>lza, manteni\u00e9ndose <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>onstante <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>resto <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>variables, <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>resultado <span class=\"_ _b\"></span>desp<span class=\"_ _3\"></span>u\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>mpuestos<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>habr\u00eda <span class=\"_ _0\"></span>incrementado<span class=\"_ _3\"></span> en <span class=\"ls0\">849 miles de<span class=\"_ _3\"></span> euros (795<span class=\"_ _3\"></span> miles de euros <span class=\"_ _3\"></span>en 2022<span class=\"lsb\">).</span> </span>3.2.3<span class=\"ls0\"> <span class=\"ff5\">Ri<span class=\"_ _b\"></span>esgo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> pr<span class=\"_ _b\"></span>ecio<span class=\"_ _b\"></span><span class=\"ff3\"> </span></span></span>El <span class=\"_ _18\"></span>Grup<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _b\"></span>expuesto <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>riesgo <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>preci<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _b\"></span>t\u00edtulos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>patrimonio <span class=\"_ _b\"></span>reg<span class=\"_ _3\"></span>istrados <span class=\"_ _b\"></span>como activos <span class=\"_ _18\"></span>fi<span class=\"_ _3\"></span>nancieros a <span class=\"_ _7\"></span>valor <span class=\"_ _e\"></span>razonable <span class=\"_ _e\"></span>con <span class=\"_ _e\"></span>cambios <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>otro <span class=\"_ _e\"></span>resultado <span class=\"_ _a\"></span>global, <span class=\"_ _e\"></span>as\u00ed <span class=\"_ _e\"></span>como <span class=\"_ _e\"></span>del <span class=\"_ _7\"></span>prec<span class=\"_ _3\"></span>io <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>t\u00edtulos <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>fondos <span class=\"_ _e\"></span>de inversi\u00f3n cotizados con ca<span class=\"_ _3\"></span>mbios en valor razo<span class=\"_ _3\"></span>nable a trav<span class=\"_ _3\"></span>\u00e9s de la cuenta<span class=\"_ _3\"></span> de resultados.<span class=\"_ _7\"></span> Las <span class=\"_ _6\"> </span>inversiones <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>t\u00edtulos <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>patrimonio <span class=\"_ _6\"> </span>clasificado<span class=\"_ _3\"></span>s <span class=\"_ _6\"> </span>como <span class=\"_ _9\"> </span>activos <span class=\"_ _6\"> </span>financieros <span class=\"_ _9\"> </span>a <span class=\"_ _6\"> </span>valor <span class=\"_ _6\"> </span>razonable <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>on cambios <span class=\"_ _8\"></span>en <span class=\"_ _a\"></span>otro <span class=\"_ _8\"></span>resultado <span class=\"_ _8\"></span>global <span class=\"_ _8\"></span>corresponden <span class=\"_ _8\"></span>a <span class=\"_ _a\"></span>val<span class=\"_ _3\"></span>ores <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>com<span class=\"_ _3\"></span>pa\u00f1\u00edas <span class=\"_ _8\"></span>extranjeras <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _8\"></span>industria <span class=\"_ _8\"></span>de biofarmacia. No obstante, el volumen de inversiones mante<span class=\"_ _3\"></span>nido por el Grupo en este <span class=\"_ _0\"></span>tipo de activos es de escasa relevancia en e<span class=\"_ _3\"></span>l contexto de las op<span class=\"_ _3\"></span>eraciones del Grup<span class=\"_ _3\"></span>o (Nota <span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.1).  Por <span class=\"_ _5\"> </span>lo <span class=\"_ _5\"> </span>que <span class=\"_ _5\"> </span>a <span class=\"_ _11\"> </span>dichos <span class=\"_ _5\"> </span>activos <span class=\"_ _5\"> </span>financieros <span class=\"_ _5\"> </span>respecta<span class=\"_ _3\"></span>, <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>pol\u00edtica<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>Grupo <span class=\"_ _5\"> </span>ha <span class=\"_ _5\"> </span>venido<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>siendo <span class=\"_ _5\"> </span>realizar<span class=\"_ _3\"></span> colocaciones <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tesorer\u00eda <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>tivos<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>financ<span class=\"_ _3\"></span>ieros <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ajo <span class=\"_ _3\"></span>riesgo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>objeto <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>garantizar <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>disponibi<span class=\"_ _3\"></span>lidad de <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>ondos <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _7\"></span>\u00e9stos <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>ean <span class=\"_ _7\"></span>exigidos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>operacio<span class=\"_ _3\"></span>nes <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>nvestigaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>desarrollo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>segmento <span class=\"_ _7\"></span>de oncolog\u00eda. 3.3<span class=\"ls0\"> Ri<span class=\"_ _b\"></span>esgo <span class=\"_ _b\"></span>de c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> </span>El <span class=\"_ _6\"> </span>riesgo <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>cr\u00e9dito <span class=\"_ _9\"> </span>surge <span class=\"_ _6\"> </span>del <span class=\"_ _9\"> </span>efectivo <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>equivale<span class=\"_ _3\"></span>ntes <span class=\"_ _6\"> </span>al <span class=\"_ _6\"> </span>ef<span class=\"_ _3\"></span>ectivo, <span class=\"_ _6\"> </span>f<span class=\"_ _3\"></span>lujos <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>efectivo <span class=\"_ _6\"> </span>contractuales <span class=\"_ _9\"> </span>de inversiones <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _a\"></span>deuda <span class=\"_ _a\"></span>registradas <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>cos<span class=\"_ _3\"></span>te <span class=\"_ _e\"></span>a<span class=\"_ _3\"></span>mortizado, <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _e\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>otro <span class=\"_ _e\"></span>resu<span class=\"_ _3\"></span>ltado<span class=\"_ _3\"></span> global <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>a <span class=\"_ _8\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _8\"></span>con <span class=\"_ _a\"></span>cambios <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>esultados<span class=\"_ _3\"></span>, <span class=\"_ _a\"></span>instrument<span class=\"_ _3\"></span>os <span class=\"_ _a\"></span>financier<span class=\"_ _3\"></span>os <span class=\"_ _a\"></span>der<span class=\"_ _7\"></span>ivados <span class=\"_ _8\"></span>favorables <span class=\"_ _a\"></span>y dep\u00f3sitos  con  bancos <span class=\"_ _5\"> </span>e  instituciones<span class=\"_ _3\"></span>  financieras,  a<span class=\"_ _3\"></span>dem\u00e1s  de  la <span class=\"_ _5\"> </span>exposici\u00f3n  al<span class=\"_ _3\"></span>  c<span class=\"_ _3\"></span>r\u00e9dito  con  c<span class=\"_ _3\"></span>lientes<span class=\"lsa\">, </span>incluyendo cuentas a co<span class=\"_ _3\"></span>brar pendie<span class=\"_ _3\"></span>ntes.<span class=\"_ _3\"></span> 3.3.1<span class=\"ls0\"> Ge<span class=\"_ _0\"></span>sti<span class=\"_ _b\"></span>\u00f3n d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>ies<span class=\"_ _b\"></span>go </span>Los <span class=\"_ _8\"></span>bancos <span class=\"_ _6\"> </span>e <span class=\"_ _8\"></span>instituciones<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>financieras <span class=\"_ _6\"> </span>con <span class=\"_ _8\"></span>las <span class=\"_ _6\"> </span>que <span class=\"_ _8\"></span>trabaja <span class=\"_ _8\"> </span>e<span class=\"_ _3\"></span>l <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"> </span>p<span class=\"_ _3\"></span>oseen <span class=\"_ _6\"> </span>en <span class=\"_ _8\"></span>general <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>alificaciones independientes. <span class=\"_ _3\"></span> En cuanto <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>clientes, <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>les h<span class=\"_ _3\"></span>a ca<span class=\"_ _3\"></span>lificado <span class=\"_ _3\"></span>de form<span class=\"_ _3\"></span>a ind<span class=\"_ _3\"></span>ependiente s<span class=\"_ _3\"></span>e ut<span class=\"_ _3\"></span>ilizan <span class=\"_ _3\"></span>tales c<span class=\"_ _3\"></span>alificaciones. <span class=\"_ _3\"></span>En caso <span class=\"_ _7\"></span>contrario, <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>re<span class=\"_ _3\"></span>aliza <span class=\"_ _7\"></span>un<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>evaluaci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>riesg<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>teniendo <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>cuen<span class=\"_ _3\"></span>ta <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>posici\u00f3n <span class=\"_ _7\"></span>fi<span class=\"_ _3\"></span>nanciera del <span class=\"_ _7\"></span>cliente, <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>experiencia <span class=\"_ _e\"></span>pasada<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _e\"></span>otra <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>erie <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>fact<span class=\"_ _3\"></span>ores. <span class=\"_ _7\"></span>En <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>casos <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>no <span class=\"_ _7\"></span>exista <span class=\"_ _e\"></span>duda <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>obre <span class=\"_ _e\"></span>la solvencia financiera d<span class=\"_ _3\"></span>el cliente se <span class=\"_ _3\"></span>opta por no establ<span class=\"_ _3\"></span>ecer l\u00edmites de cr\u00e9<span class=\"_ _7\"></span>dito. Cuando el Grupo inviert<span class=\"_ _3\"></span>e en fondos d<span class=\"_ _3\"></span>e inversi\u00f3n sigue<span class=\"_ _3\"></span> las siguientes pol<span class=\"_ _3\"></span>\u00edticas<span class=\"_ _3\"></span>:<span class=\"_ _3\"></span> \u2022 Fondos <span class=\"_ _3\"></span>de rent<span class=\"_ _3\"></span>a fija <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>invierten <span class=\"_ _3\"></span>en de<span class=\"_ _3\"></span>uda p\u00fa<span class=\"_ _3\"></span>blica o <span class=\"_ _3\"></span>privada (<span class=\"_ _3\"></span>bonos, <span class=\"_ _3\"></span>letras, pa<span class=\"_ _3\"></span>gar\u00e9s de <span class=\"_ _3\"></span>empresa),<span class=\"_ _3\"></span> generalmente seguros<span class=\"_ _3\"></span>, que ofrecen <span class=\"_ _3\"></span>un pago peri\u00f3dico <span class=\"_ _3\"></span>de intereses. <span class=\"_ _7\"></span> \u2022 <span class=\"_ _7\"></span>Fondos <span class=\"_ _e\"></span>monetar<span class=\"_ _3\"></span>ios <span class=\"_ _7\"></span>que <span class=\"_ _e\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>omponen <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>valores <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>renta <span class=\"_ _e\"></span>fija <span class=\"_ _7\"></span>en <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>prima <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>segur<span class=\"_ _3\"></span>idad <span class=\"_ _7\"></span>a cambio de dar una r<span class=\"_ _3\"></span>entabilidad general<span class=\"_ _3\"></span>mente inferior a<span class=\"_ _3\"></span> la de otras inversi<span class=\"_ _3\"></span>ones.<span class=\"_ _3\"></span> En <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>Nota <span class=\"_ _b\"></span><span class=\"lsc\">11<span class=\"ls0\"> <span class=\"_ _b\"></span>se presenta <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>calidad <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>rediticia <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>las inversiones <span class=\"_ _b\"></span>financieras<span class=\"_ _3\"></span> y <span class=\"_ _18\"></span>c<span class=\"_ _3\"></span>lientes <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Grup<span class=\"_ _3\"></span>o </span></span>manten\u00eda s<span class=\"_ _3\"></span>aldos <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>diciem<span class=\"_ _3\"></span>bre d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>2022<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>En <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Notas <span class=\"_ _3\"></span><span class=\"ls8\">12</span> <span class=\"_ _3\"></span><span class=\"lsd\">y <span class=\"_ _3\"></span><span class=\"lsc\">13</span></span> s<span class=\"_ _3\"></span>e i<span class=\"_ _3\"></span>ndica <span class=\"_ _3\"></span>la c<span class=\"_ _3\"></span>omposici\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los<span class=\"_ _3\"></span> activos financieros de<span class=\"_ _3\"></span>l Grupo.<span class=\"_ _3\"></span> Por l<span class=\"_ _3\"></span>o q<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>concentraci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>riesgo <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>ref<span class=\"_ _3\"></span>iere, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>dici<span class=\"_ _3\"></span>embre <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span>3<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>ma<span class=\"_ _3\"></span>ntiene deuda p<span class=\"_ _3\"></span>\u00fablica, <span class=\"_ _3\"></span>produc<span class=\"_ _3\"></span>tos y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>saldos <span class=\"_ _3\"></span>ba<span class=\"_ _3\"></span>ncarios <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>8 <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span>tidades d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>cr\u00e9dito <span class=\"_ _3\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>154.532 <span class=\"_ _3\"></span>mi<span class=\"_ _3\"></span>les d<span class=\"_ _3\"></span>e euros (218.000 m<span class=\"_ _3\"></span>iles de euros<span class=\"_ _3\"></span> en 2022, en <span class=\"_ _3\"></span>8 entidade<span class=\"_ _3\"></span>s). 3.3.2<span class=\"ls0\"> P<span class=\"_ _0\"></span>\u00e9r<span class=\"_ _0\"></span>did<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span>teri<span class=\"_ _b\"></span>oro <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>act<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ier<span class=\"_ _b\"></span>os<span class=\"_ _1e\"> </span></span>El <span class=\"_ _6\"> </span>Grupo <span class=\"_ _9\"> </span>tiene <span class=\"_ _6\"> </span>dos <span class=\"_ _6\"> </span>t<span class=\"_ _3\"></span>ipos <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>activos <span class=\"_ _6\"> </span>fi<span class=\"_ _3\"></span>nancieros <span class=\"_ _9\"> </span>que <span class=\"_ _6\"> </span>est\u00e1n <span class=\"_ _6\"> </span>suj<span class=\"_ _3\"></span>etos <span class=\"_ _6\"> </span>al <span class=\"_ _9\"> </span>modelo <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>p<span class=\"_ _3\"></span>\u00e9rdidas <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>cr\u00e9dito esperadas: \u2022   <span class=\"ff2 ls0\">Cuentas comercia<span class=\"_ _3\"></span>les a cobrar por ve<span class=\"_ _3\"></span>ntas de produc<span class=\"_ _3\"></span>tos<span class=\"_ _3\"></span>.  </span>\u2022    Activos financieros c<span class=\"_ _3\"></span>orrientes a c<span class=\"_ _3\"></span>oste amortizado<span class=\"_ _3\"></span><span class=\"ff2\">. </span>3.3.2.1<span class=\"ls0\"> Cu<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ome<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s a<span class=\"_ _b\"></span> cob<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>r </span>El G<span class=\"_ _3\"></span>rupo <span class=\"_ _3\"></span>apl<span class=\"_ _3\"></span>ica e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>enfoque <span class=\"_ _7\"></span>simplificado <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>NIIF <span class=\"_ _7\"></span>9 <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>valorar <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>de c<span class=\"_ _3\"></span>r\u00e9dito <span class=\"_ _3\"></span>esperadas<span class=\"_ _3\"></span> qu<span class=\"_ _3\"></span>e usa una correcci\u00f3n de valor por p\u00e9rdidas esperadas durante toda la vida para las cuentas comercial<span class=\"_ _3\"></span>es a cobrar. Para valorar las <span class=\"_ _3\"></span>p\u00e9rdidas credit<span class=\"_ _3\"></span>icias esperadas, <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span> han r<span class=\"_ _3\"></span>eagrupado las cue<span class=\"_ _3\"></span>ntas comercia<span class=\"_ _3\"></span>les a cobrar en base a las caracter\u00edst<span class=\"_ _3\"></span>icas del riesgo <span class=\"_ _3\"></span>de cr\u00e9dito compar<span class=\"_ _3\"></span>tido y los d\u00edas vencidos<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span> Para <span class=\"_ _7\"></span>llevar <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cabo <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>c\u00e1lcul<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _7\"></span>esperada <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>comercia<span class=\"_ _3\"></span>les <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cobrar <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>calcul\u00f3 <span class=\"_ _7\"></span>el vencimiento medi<span class=\"_ _3\"></span>o ponderado de est<span class=\"_ _3\"></span>as cuentas junto a s<span class=\"_ _3\"></span>u importe nomina<span class=\"_ _3\"></span>l.<span class=\"_ _3\"></span> En segundo lugar se busc\u00f3<span class=\"_ _3\"></span> el rating medio del sector farmac\u00e9utico s<span class=\"_ _3\"></span>eg\u00fan el informe m\u00e1s actualizado <span class=\"_ _3\"></span>de S&amp;P Industry Trends H<span class=\"_ _3\"></span>ealth Care.<span class=\"_ _3\"></span> Posteriormente, <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>extrajo  de <span class=\"_ _9\"> </span>Bloomberg <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>curva <span class=\"_ _9\"> </span>CDS <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>empresas  farmac\u00e9uticas <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>rating considerado <span class=\"_ _8\"> </span>y <span class=\"_ _6\"> </span>se <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>onvirt<span class=\"_ _3\"></span>i\u00f3 <span class=\"_ _8\"> </span>en <span class=\"_ _6\"> </span>probabilidades <span class=\"_ _6\"> </span>de <span class=\"_ _8\"></span>imp<span class=\"_ _3\"></span>ago <span class=\"_ _8\"> </span>ap<span class=\"_ _3\"></span>licando <span class=\"_ _8\"> </span>es<span class=\"_ _3\"></span>ta <span class=\"_ _8\"> </span>proba<span class=\"_ _3\"></span>bilidad <span class=\"_ _6\"> </span>al <span class=\"_ _8\"></span>nominal <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>on vencimiento ponderado<span class=\"_ _3\"></span> medio calculado<span class=\"_ _3\"></span> para obtener la p\u00e9rdi<span class=\"_ _3\"></span>da esperada<span class=\"_ _7\"></span> Las <span class=\"_ _11\"> </span>cuentas <span class=\"_ _11\"> </span>comerci<span class=\"_ _3\"></span>ales <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>cobrar <span class=\"_ _11\"> </span>se <span class=\"_ _11\"> </span>e<span class=\"_ _3\"></span>liminan <span class=\"_ _10\"> </span>cuando <span class=\"_ _11\"> </span>no<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>existe <span class=\"_ _11\"> </span>una <span class=\"_ _11\"> </span>ex<span class=\"_ _3\"></span>pectativa <span class=\"_ _11\"> </span>razonable<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>de recuperaci\u00f3n. <span class=\"_ _8\"></span>Los <span class=\"_ _a\"></span>indicado<span class=\"_ _3\"></span>res <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>ex<span class=\"_ _3\"></span>iste <span class=\"_ _a\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>expectativa <span class=\"_ _a\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>recuperaci\u00f3n <span class=\"_ _8\"></span>incluyen, entre otros, el hecho de que <span class=\"_ _0\"></span>un deudor no se <span class=\"_ _0\"></span>compro<span class=\"_ _3\"></span>meta en un plan de <span class=\"_ _0\"></span>pago con el Grupo, <span class=\"_ _0\"></span>y la falta de pagos contractua<span class=\"_ _3\"></span>les. En <span class=\"_ _18\"></span>re<span class=\"_ _3\"></span>laci\u00f3n <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>ri<span class=\"_ _3\"></span>esgo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cr<span class=\"_ _3\"></span>\u00e9dito <span class=\"_ _18\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>Admi<span class=\"_ _3\"></span>nistraciones <span class=\"_ _b\"></span>P\u00fabl<span class=\"_ _3\"></span>icas, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>direcci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _b\"></span>analiza <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>alidad <span class=\"_ _b\"></span>creditici<span class=\"_ _3\"></span>a y la recuperabilidad de los saldos pendient<span class=\"_ _3\"></span>es, reclamando genera<span class=\"_ _3\"></span>lmente interese<span class=\"_ _3\"></span>s de demora cuando el periodo medio de co<span class=\"_ _3\"></span>bro supera <span class=\"_ _3\"></span>los 365 d\u00edas<span class=\"_ _3\"></span> (Nota <span class=\"ls8\">13<span class=\"ls15\">).</span></span> 3.3.2.2<span class=\"ls0\"> Ac<span class=\"_ _b\"></span>tivos<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>anc<span class=\"_ _b\"></span>iero<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>cor<span class=\"_ _b\"></span>rie<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cos<span class=\"_ _b\"></span>te am<span class=\"_ _b\"></span>orti<span class=\"_ _b\"></span>zado </span>La <span class=\"_ _3\"></span>totalidad <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>deuda <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>ntidad<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>coste <span class=\"_ _7\"></span>amortizado <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>con<span class=\"_ _3\"></span>sidera <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>es <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>bajo riesgo <span class=\"_ _e\"></span>crediticio <span class=\"_ _a\"></span>y, <span class=\"_ _e\"></span>por <span class=\"_ _a\"></span>lo <span class=\"_ _e\"></span>t<span class=\"_ _3\"></span>anto, <span class=\"_ _a\"></span>la <span class=\"_ _e\"></span>correcci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>valor <span class=\"_ _e\"></span>por <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _e\"></span>rec<span class=\"_ _3\"></span>ono<span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ida <span class=\"_ _a\"></span>durante <span class=\"_ _e\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e limit\u00f3 a l<span class=\"_ _0\"></span>as p\u00e9rdidas esperadas en 12<span class=\"_ _0\"></span> meses. La <span class=\"_ _0\"></span>direcci\u00f3n considera que \u201cde <span class=\"_ _0\"></span>bajo riesgo\u201d para <span class=\"_ _0\"></span>los bonos cotizados <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>grado <span class=\"_ _a\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>calificaci\u00f3n <span class=\"_ _a\"></span>cr<span class=\"_ _3\"></span>editicia <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _a\"></span>invers<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>me<span class=\"_ _3\"></span>nos <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>ag<span class=\"_ _3\"></span>encia <span class=\"_ _a\"></span>credit<span class=\"_ _3\"></span>icia importante. Otros ins<span class=\"_ _3\"></span>trumentos se consi<span class=\"_ _3\"></span>deran de bajo r<span class=\"_ _3\"></span>iesgo crediticio cuando tie<span class=\"_ _3\"></span>nen un riesgo reducid<span class=\"_ _3\"></span>o de <span class=\"_ _b\"></span>impago <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>emisor <span class=\"_ _b\"></span>tiene un<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>gr<span class=\"_ _3\"></span>an <span class=\"_ _b\"></span>capacidad <span class=\"_ _0\"></span>para <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>umplir <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _b\"></span>sus <span class=\"_ _0\"></span>obligaciones contractuales <span class=\"_ _18\"></span>de flujos de efectivo en el corto<span class=\"_ _3\"></span> plazo.<span class=\"_ _3\"></span> 3.4<span class=\"ls0\"> Ri<span class=\"_ _b\"></span>esgo <span class=\"_ _b\"></span>de li<span class=\"_ _b\"></span>quid<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>z </span>Una <span class=\"_ _9\"> </span>gesti\u00f3n <span class=\"_ _6\"> </span>prud<span class=\"_ _3\"></span>ente <span class=\"_ _9\"> </span>del <span class=\"_ _6\"> </span>riesgo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>li<span class=\"_ _0\"></span>quidez <span class=\"_ _9\"> </span>implica <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>mant<span class=\"_ _3\"></span>enimiento <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>su<span class=\"_ _3\"></span>ficiente <span class=\"_ _9\"> </span>efectivo <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>valores negociables, <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>disp<span class=\"_ _3\"></span>onibilidad <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>financiac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _10\"> </span>mediante <span class=\"_ _10\"> </span>un <span class=\"_ _10\"> </span>importe<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>suficiente <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>l\u00edneas <span class=\"_ _c\"> </span>de <span class=\"_ _11\"> </span>cr\u00e9dito<span class=\"_ _3\"></span> comprometidas y tener cap<span class=\"_ _3\"></span>acidad para liquidar pos<span class=\"_ _3\"></span>iciones en<span class=\"_ _3\"></span> el mercado. <span class=\"_ _3\"></span>El departamento de tesorer\u00eda <span class=\"_ _3\"></span>del Grupo tiene <span class=\"_ _0\"></span>como objetivo mantener la flexibilidad en la fi<span class=\"_ _0\"></span>nanciaci\u00f3n mediante la disponibilidad de l\u00edneas de cr\u00e9dito, <span class=\"_ _3\"></span>as\u00ed <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>fond<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>uficientes <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>activos <span class=\"_ _7\"></span>financieros <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>hacer<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>frente <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sus<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>obliga<span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>iones, especialmente las del s<span class=\"_ _3\"></span>egmento de onco<span class=\"_ _3\"></span>log\u00eda.<span class=\"_ _3\"></span> La <span class=\"_ _6\"> </span>sit<span class=\"_ _3\"></span>uaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>tesorer\u00ed<span class=\"_ _3\"></span>a <span class=\"_ _9\"> </span>neta, <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>define <span class=\"_ _6\"> </span>como<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>tesorer\u00eda <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>equivalentes <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>los <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>financieros corrientes <span class=\"_ _7\"></span>(<span class=\"_ _3\"></span>162.562 <span class=\"_ _e\"></span>mi<span class=\"_ _3\"></span>les <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _e\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>2023<span class=\"_ _3\"></span><span class=\"ls16\">, <span class=\"_ _7\"></span></span>182.4<span class=\"_ _3\"></span>20 <span class=\"_ _e\"></span>miles <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>euros <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>2022<span class=\"_ _3\"></span>) <span class=\"_ _e\"></span>menos <span class=\"_ _e\"></span>deuda <span class=\"_ _e\"></span>financiera<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>a<span class=\"_ _3\"></span> corto <span class=\"_ _e\"></span>plazo <span class=\"_ _e\"></span>(<span class=\"_ _3\"></span>12.825 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>euros <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>202<span class=\"_ _3\"></span>3,13.1<span class=\"_ _3\"></span>25 <span class=\"_ _a\"></span>miles <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>uros <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>2022)<span class=\"_ _3\"></span>, <span class=\"_ _e\"></span>fue <span class=\"_ _a\"></span>positiva <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _e\"></span>im<span class=\"_ _3\"></span>porte <span class=\"_ _e\"></span>de 149.737 a finales d<span class=\"_ _3\"></span>e 2023 (posit<span class=\"_ _3\"></span>iva por importe de <span class=\"_ _3\"></span>169.295 <span class=\"_ _3\"></span>miles de euros<span class=\"_ _3\"></span> en 2022).  La <span class=\"_ _0\"></span>deuda financiera a <span class=\"_ _0\"></span>largo pl<span class=\"_ _0\"></span>azo asciende a 27.036 mil<span class=\"_ _0\"></span>es de eu<span class=\"_ _0\"></span>ros (25.883 miles de <span class=\"_ _b\"></span>euros<span class=\"_ _3\"></span> en <span class=\"_ _b\"></span>20<span class=\"_ _3\"></span>22), de los que <span class=\"_ _a\"></span><span class=\"ls0\">1<span class=\"_ _3\"></span>0.267 <span class=\"_ _8\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>(</span>8.943<span class=\"ls0\"> <span class=\"_ _8\"></span>miles <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>euros <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>2022) <span class=\"_ _8\"></span>corresponden <span class=\"_ _8\"></span>a <span class=\"_ _a\"></span>antici<span class=\"_ _3\"></span>pos <span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>eembolsables <span class=\"_ _8\"></span>de<span class=\"_ _1e\"> </span></span>organismos of<span class=\"_ _3\"></span>iciales par<span class=\"_ _3\"></span>a financiaci\u00f3n <span class=\"_ _3\"></span>de I+D, <span class=\"_ _3\"></span>consist<span class=\"_ _3\"></span>entes en <span class=\"_ _3\"></span>pr\u00e9stamos <span class=\"_ _3\"></span>a 10 <span class=\"_ _3\"></span>a\u00f1os c<span class=\"_ _3\"></span>on tres de <span class=\"_ _3\"></span>carenc<span class=\"_ _e\"></span>ia y sin inter\u00e9s o a tipos inf<span class=\"_ _3\"></span>eriores al mercado<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> En <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _b\"></span>consu<span class=\"_ _3\"></span>mi\u00f3 <span class=\"_ _b\"></span>efect<span class=\"_ _3\"></span>ivo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>actividades <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _b\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span> <span class=\"_ _b\"></span>13.446 <span class=\"_ _0\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros,<span class=\"_ _3\"></span> mientras que en 20<span class=\"_ _3\"></span>22 gene<span class=\"_ _3\"></span>r\u00f3 flujos positivos por imp<span class=\"_ _3\"></span>orte de <span class=\"_ _3\"></span>38.321 m<span class=\"_ _3\"></span>iles de euros<span class=\"_ _3\"></span>.  En <span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>laci\u00f3n <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>situaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>liquidez <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>Gr<span class=\"_ _7\"></span>upo <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>cierre <span class=\"_ _7\"></span>del <span class=\"_ _3\"></span>ejerc<span class=\"_ _3\"></span>icio <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>caben <span class=\"_ _7\"></span>se\u00f1alar <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>siguientes aspectos:<span class=\"_ _1e\"> </span>El <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>f<span class=\"_ _3\"></span>inaliz\u00f3 <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>una <span class=\"_ _b\"></span>posici\u00f3n de <span class=\"_ _18\"></span>tes<span class=\"_ _3\"></span>orer\u00eda <span class=\"_ _b\"></span>y equivalentes <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>ac<span class=\"_ _3\"></span>tivos <span class=\"_ _b\"></span>fi<span class=\"_ _3\"></span>nancieros <span class=\"_ _0\"></span>corrientes por importe de 16<span class=\"_ _3\"></span>2.562 miles de e<span class=\"_ _3\"></span>uros.<span class=\"_ _1e\"> </span>El <span class=\"_ _b\"></span>Grupo cuenta <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>iciembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>20<span class=\"_ _3\"></span>23 <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>ac<span class=\"_ _3\"></span>tivos fi<span class=\"_ _0\"></span>nancieros no<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>orrientes por <span class=\"_ _b\"></span>importe de<span class=\"_ _0\"></span> 6.062 miles de euros.<span class=\"_ _1e\"> </span>El <span class=\"_ _7\"></span>Gru<span class=\"_ _3\"></span>po <span class=\"_ _e\"></span>cuenta <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _e\"></span>l\u00ednea<span class=\"_ _3\"></span>s <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>cr\u00e9dito <span class=\"_ _e\"></span>no <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>ispuestas <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>import<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>8.<span class=\"_ _3\"></span>042 <span class=\"_ _e\"></span>miles<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>euros<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>3<span class=\"_ _3\"></span>1 <span class=\"_ _e\"></span>de diciembre de 2023<span class=\"_ _3\"></span><span class=\"lsa\">.<span class=\"_ _1e\"> </span></span>El fondo de maniobra <span class=\"_ _3\"></span>es pos<span class=\"_ _3\"></span>itivo en un importe de<span class=\"_ _3\"></span> 156.714 <span class=\"_ _3\"></span>miles de e<span class=\"_ _3\"></span>uros . El Grupo realiza <span class=\"_ _0\"></span>un seguimiento peri\u00f3dico de sus previsiones de<span class=\"_ _0\"></span> liquidez en funci<span class=\"_ _3\"></span>\u00f3n de los fl<span class=\"_ _0\"></span>ujos de efectivo esperados, <span class=\"_ _8\"></span>especialmente<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>correspondientes <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>este <span class=\"_ _8\"></span>segmento, <span class=\"_ _8\"></span>estiman<span class=\"_ _3\"></span>do <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Direcci\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>mantiene suficiente <span class=\"_ _e\"></span>efectivo <span class=\"_ _e\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>valores<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>negociables, <span class=\"_ _e\"></span>as<span class=\"_ _3\"></span>\u00ed <span class=\"_ _e\"></span>como <span class=\"_ _e\"></span>l\u00ed<span class=\"_ _3\"></span>neas <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>cr\u00e9dito<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>disponibles<span class=\"_ _3\"></span>, <span class=\"_ _e\"></span>para <span class=\"_ _e\"></span>hacer <span class=\"_ _e\"></span>fre<span class=\"_ _3\"></span>nte <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>sus necesidades de l<span class=\"_ _3\"></span>iquidez y compro<span class=\"_ _3\"></span>misos de pago en <span class=\"_ _3\"></span>los plazos que estim<span class=\"_ _3\"></span>a ser\u00e1n necesarios.<span class=\"_ _7\"></span> Con <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _7\"></span>periodicidad <span class=\"_ _7\"></span>m\u00ednima <span class=\"_ _7\"></span>anual, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>direcci\u00f3n <span class=\"_ _7\"></span>financiera <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _7\"></span>presenta <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>administradores<span class=\"_ _3\"></span> un plan de <span class=\"_ _0\"></span>negocio para los 5 <span class=\"_ _0\"></span>a\u00f1os siguientes, junto con las <span class=\"_ _0\"></span>estimaciones de <span class=\"_ _3\"></span>flujos de caja pa<span class=\"_ _0\"></span>ra el siguiente a\u00f1o, <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>incluye <span class=\"_ _7\"></span>distintos <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>scenarios <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>igen <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>aplicaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>recursos <span class=\"_ _3\"></span>financ<span class=\"_ _3\"></span>ieros, <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>base <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>avance <span class=\"_ _7\"></span>de las investigaciones en<span class=\"_ _3\"></span> curso.<span class=\"_ _3\"></span> Los Administradores estiman que en 2024 la inversi\u00f3n<span class=\"_ _3\"></span> en <span class=\"_ _0\"></span>I+D ser\u00e1 superior a la realizada<span class=\"_ _3\"></span> en 2023 mientras que el resto de gastos <span class=\"_ _3\"></span>operativos no sufrir\u00e1<span class=\"_ _3\"></span>n incremen<span class=\"_ _3\"></span>tos significativos.<span class=\"_ _7\"></span> En <span class=\"_ _a\"></span>co<span class=\"_ _3\"></span>nsecuencia, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>formul<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _8\"></span>presentes <span class=\"_ _8\"></span>cuentas <span class=\"_ _8\"></span>anuales <span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>onsolidadas, <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>Administradores consideran <span class=\"_ _6\"> </span>que <span class=\"_ _8\"> </span>e<span class=\"_ _3\"></span>l <span class=\"_ _8\"> </span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _6\"> </span>cuenta <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>suficiente <span class=\"_ _6\"> </span>liquidez <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>afron<span class=\"_ _3\"></span>tar <span class=\"_ _6\"> </span>sus <span class=\"_ _6\"> </span>proyectos <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>inves<span class=\"_ _3\"></span>tigaci\u00f3n <span class=\"_ _6\"> </span>y desarrollo y cumplir c<span class=\"_ _3\"></span>on sus comprom<span class=\"_ _3\"></span>isos futuros de pago.<span class=\"_ _7\"></span> La <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>abla <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e muestra <span class=\"_ _b\"></span>a continuaci\u00f3n <span class=\"_ _b\"></span>pres<span class=\"_ _3\"></span>enta un <span class=\"_ _b\"></span>an\u00e1lisis de <span class=\"_ _b\"></span>los pasivos <span class=\"_ _b\"></span>f<span class=\"_ _3\"></span>inancieros del <span class=\"_ _b\"></span>Grupo agrupados por <span class=\"_ _0\"></span>vencimientos de acue<span class=\"_ _0\"></span>rdo con <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>os plazos <span class=\"_ _0\"></span>pend<span class=\"_ _3\"></span>ientes a <span class=\"_ _b\"></span>la fecha de <span class=\"_ _b\"></span>b<span class=\"_ _3\"></span>alance hasta <span class=\"_ _b\"></span>la fecha de <span class=\"_ _b\"></span>venci<span class=\"_ _3\"></span>miento estipulada <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>con<span class=\"_ _3\"></span>trato, <span class=\"_ _e\"></span>incluyendo <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>orrespondientes <span class=\"_ _e\"></span>intereses. <span class=\"_ _e\"></span>Los <span class=\"_ _e\"></span>importes <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _e\"></span>muestran <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>la tabla <span class=\"_ _18\"></span>c<span class=\"_ _3\"></span>orresponden <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _b\"></span>flujos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>est<span class=\"_ _3\"></span>ipulados <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>contrato<span class=\"_ _3\"></span>, <span class=\"_ _b\"></span>sin <span class=\"_ _18\"></span>d<span class=\"_ _3\"></span>escontar. <span class=\"_ _b\"></span>Al <span class=\"_ _b\"></span>tr<span class=\"_ _7\"></span>atarse <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cantidades<span class=\"_ _3\"></span> no descontadas, y que incluyen intereses futuros,<span class=\"_ _3\"></span> no pueden ser cruzados con los importes reconocidos en balance en concepto <span class=\"_ _3\"></span>de deudas fina<span class=\"_ _3\"></span>ncieras, instrumen<span class=\"_ _3\"></span>tos derivados, proveed<span class=\"_ _3\"></span>ores y otras cuent<span class=\"_ _3\"></span>as a pagar.<span class=\"_ _7\"></span> Pasivos financieros por vencimiento a 31/12/2023 (Miles de Euros)  2024<span class=\"ls0\"> </span>2025<span class=\"ls0\">-2026 </span>2027<span class=\"ls0\">-2029 </span>2030 en adelante Total Deudas con entidades de cr\u00e9dito y otras deudas financieras 10.390 1.750 17.880 - 30.020 Deudas con organismos oficiales  2.435 4.273 5.154 2.647 14.509 Deudas por arrendamientos financieros  1.980 1.675 253<span class=\"ls0\"> </span>- 3.908 Proveedores 29.175 - - - 29.175 Otras cuentas a pagar 2.134 - - - 2.134  Total Pasivos 46.114 7.698 23.287 2.647 79.746 Pasivos financieros por vencimiento a 31/12/2022 (Miles de Euros)  2023<span class=\"ls0\"> </span>2024<span class=\"ls0\">-2025 </span>2026<span class=\"ls0\">-2028 </span>2029 en adelante Total<span class=\"_ _1e\"> </span>Deudas con entidades de cr\u00e9dito y otras deudas financieras 2.441 4.656 19.203 - 26.300 Deudas con organismos oficiales  3.923 5.308 4.081 883<span class=\"ls0\"> </span>14.195 Deudas por arrendamientos financieros  1.669 1.779 326<span class=\"ls0\"> </span>- 3.774 Proveedores 27.492 - - - 27.492 Otras cuentas a pagar 2.467 - - - 2.467  Total Pasivos 37.992 11.743 23.610 883<span class=\"ls0\"> </span>74.228 3.4.1<span class=\"ls0\"> Ge<span class=\"_ _0\"></span>sti<span class=\"_ _b\"></span>\u00f3n d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> ca<span class=\"_ _b\"></span>pita<span class=\"_ _b\"></span>l </span>Hasta la fecha los objetivos<span class=\"_ _3\"></span> del Grupo en relac<span class=\"_ _3\"></span>i\u00f3n con el capital son sa<span class=\"_ _3\"></span>lvaguardar la capac<span class=\"_ _3\"></span>idad del mismo para <span class=\"_ _8\"></span>continuar <span class=\"_ _6\"> </span>como <span class=\"_ _8\"></span>empr<span class=\"_ _3\"></span>esa <span class=\"_ _8\"> </span>en <span class=\"_ _6\"> </span>funcionamie<span class=\"_ _3\"></span>nto <span class=\"_ _8\"></span>y <span class=\"_ _6\"> </span>captar <span class=\"_ _8\"></span>un <span class=\"_ _8\"> </span>nive<span class=\"_ _3\"></span>l <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>f<span class=\"_ _3\"></span>ondos <span class=\"_ _8\"> </span>l\u00ed<span class=\"_ _3\"></span>quidos <span class=\"_ _8\"> </span>suficient<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>para financiar <span class=\"_ _5\"> </span>l<span class=\"_ _3\"></span>as <span class=\"_ _5\"> </span>operac<span class=\"_ _3\"></span>iones, <span class=\"_ _11\"> </span>fundamentalmente <span class=\"_ _11\"> </span>del <span class=\"_ _5\"> </span>segmento <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>oncolog\u00eda, <span class=\"_ _5\"> </span>consid<span class=\"_ _3\"></span>erando <span class=\"_ _11\"> </span>los <span class=\"_ _5\"> </span>plazos<span class=\"_ _3\"></span> previstos <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>lanzamient<span class=\"_ _3\"></span>o <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>productos <span class=\"_ _6\"> </span>a<span class=\"_ _3\"></span>l <span class=\"_ _6\"> </span>mercado, <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>necesidades <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>efectivo <span class=\"_ _8\"> </span>para <span class=\"_ _6\"> </span>inv<span class=\"_ _3\"></span>estigac<span class=\"_ _7\"></span>i\u00f3n <span class=\"_ _6\"> </span>y desarrollo y los costes de <span class=\"_ _3\"></span>las distintas f<span class=\"_ _3\"></span>uentes de fina<span class=\"_ _3\"></span>nciaci\u00f3n.<span class=\"_ _1e\"> </span>El Grupo hace <span class=\"_ _0\"></span>seguimiento<span class=\"_ _3\"></span> del <span class=\"_ _0\"></span>capital de acuerdo con el \u00edndice de apalancamiento. Este \u00edndice <span class=\"_ _0\"></span>se calcula como <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>deuda <span class=\"_ _8\"></span>neta <span class=\"_ _8\"> </span>d<span class=\"_ _3\"></span>ividida <span class=\"_ _8\"></span>entre <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>cap<span class=\"_ _3\"></span>ital <span class=\"_ _8\"></span>total. <span class=\"_ _8\"></span>La <span class=\"_ _8\"> </span>de<span class=\"_ _3\"></span>uda <span class=\"_ _8\"></span>neta <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>calcula<span class=\"_ _7\"></span> <span class=\"_ _8\"></span>como <span class=\"_ _6\"> </span>el <span class=\"_ _8\"></span>total <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>deudas financieras <span class=\"_ _e\"></span>(<span class=\"_ _3\"></span>incluyendo <span class=\"_ _a\"></span>las <span class=\"_ _e\"></span>deu<span class=\"_ _3\"></span>das <span class=\"_ _e\"></span>fina<span class=\"_ _3\"></span>ncieras <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>orrientes <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>corr<span class=\"_ _3\"></span>ientes, <span class=\"_ _e\"></span>t<span class=\"_ _3\"></span>al <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>muestran <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el balance <span class=\"_ _7\"></span>consolidado) <span class=\"_ _7\"></span>men<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>fectivo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>equival<span class=\"_ _3\"></span>entes <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>financ<span class=\"_ _3\"></span>ieros. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>capital se <span class=\"_ _b\"></span>calcula <span class=\"_ _0\"></span>como <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>patr<span class=\"_ _3\"></span>imonio <span class=\"_ _b\"></span>neto,<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>tal <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>como<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>mu<span class=\"_ _3\"></span>estra <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>onsolidadas, <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>deuda ne<span class=\"_ _0\"></span>ta.<span class=\"_ _3\"></span> Capital Total y Apalancamiento (Miles de Euros) 31/12/2023 31/12/2022 Deuda financiera a largo plazo (27.036) (25.883) Deuda financiera a corto plazo (12.825) (13.125) Tesorer\u00eda y equivalentes de tesorer\u00eda 60.024 149.813 Activos financieros no corrientes y corrientes 108.600 82.005 Patrimonio neto (193.438) (222.957) Capital total (64.675) (30.147) Apalancamiento 0,00% 0,00% Durante <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>ejercicio <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>efect<span class=\"_ _3\"></span>ivo y<span class=\"_ _3\"></span> los <span class=\"_ _3\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>(c<span class=\"_ _3\"></span>orrientes y<span class=\"_ _3\"></span> no <span class=\"_ _3\"></span>corr<span class=\"_ _3\"></span>ientes) <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>han <span class=\"_ _7\"></span>llevado a <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>tesorer\u00eda <span class=\"_ _6\"> </span>que<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>asciende <span class=\"_ _6\"> </span>a <span class=\"_ _9\"> </span>168.624 <span class=\"_ _6\"> </span>miles <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>e<span class=\"_ _3\"></span>uros, <span class=\"_ _6\"> </span>importe <span class=\"_ _6\"> </span>s<span class=\"_ _3\"></span>uperior <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _6\"> </span>suma <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>deud<span class=\"_ _3\"></span>a <span class=\"_ _6\"> </span>m\u00e1s patrimonio neto lo qu<span class=\"_ _3\"></span>e hace qu<span class=\"_ _3\"></span>e, al igual que suce<span class=\"_ _3\"></span>di\u00f3 <span class=\"_ _3\"></span>en 2022, no haya <span class=\"_ _3\"></span>apalanca<span class=\"_ _3\"></span>miento en 202<span class=\"_ _1e\"> </span><span class=\"_ _3\"></span>3<span class=\"lsa\">.<span class=\"_ _1e\"> </span></span>3.4.2<span class=\"ls0\"> E<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>al<span class=\"_ _b\"></span>or r<span class=\"_ _0\"></span>azo<span class=\"_ _b\"></span>nab<span class=\"_ _0\"></span>le </span>Los <span class=\"_ _5\"> </span>distintos <span class=\"_ _5\"> </span>niveles <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>instrumentos <span class=\"_ _5\"> </span>financieros<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>clasificados <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>acuerdo <span class=\"_ _5\"> </span>al <span class=\"_ _5\"> </span>m\u00e9todo <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>valoraci\u00f3n<span class=\"_ _3\"></span> empleado son los s<span class=\"_ _3\"></span>iguientes:<span class=\"_ _1e\"> </span>Nivel 1. Precios cotizad<span class=\"_ _3\"></span>os en mercados <span class=\"_ _3\"></span>activos<span class=\"_ _3\"></span> para instrumentos<span class=\"_ _3\"></span> id\u00e9nticos.<span class=\"_ _1e\"> </span>Nivel <span class=\"_ _6\"> </span>2. <span class=\"_ _6\"> </span>Inputs <span class=\"_ _9\"> </span>observables <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>instrume<span class=\"_ _3\"></span>nto, <span class=\"_ _6\"> </span>ya <span class=\"_ _6\"> </span>sea <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>irectamente <span class=\"_ _6\"> </span>(prec<span class=\"_ _3\"></span>ios) <span class=\"_ _6\"> </span>o <span class=\"_ _6\"> </span>indirecta<span class=\"_ _3\"></span>mente (basados en precios).<span class=\"_ _1e\"> </span>Nivel 3. Inputs que no <span class=\"_ _3\"></span>est\u00e1n basados en<span class=\"_ _3\"></span> datos observ<span class=\"_ _3\"></span>ables en el merc<span class=\"_ _3\"></span>ado.<span class=\"_ _7\"></span> La siguiente tabla presenta los activos y pas<span class=\"_ _3\"></span>ivos del Grupo valorados a valor r<span class=\"_ _3\"></span>azonable <span class=\"_ _3\"></span><span class=\"ls8\">a </span>31 de diciem<span class=\"_ _3\"></span>bre de 2023: Estimaci\u00f3n del valor razonable 2023                                (Miles de Euros) Nivel 1 Nivel 3 Total Activos financieros a valor razonable<span class=\"fc2\"> </span>con cambios en p\u00e9rdidas y ganancias Activos financieros a plazo (Nota 10) 5.968 - 5.968<span class=\"_ _1e\"> </span>Activos financieros a valor razonable con cambios en otro resultado global<span class=\"fc2\"> </span> - T\u00edtulos de patrimonio neto (Nota 12) 28<span class=\"ls0\"> </span>302<span class=\"ls0\"> </span>330<span class=\"ls0\"> </span> Total Activos 5.996 302<span class=\"ls0\"> </span>6.298 La siguiente tabla presenta los activos y pas<span class=\"_ _3\"></span>ivos del Grupo valorados a valor r<span class=\"_ _3\"></span>az<span class=\"_ _3\"></span>onable a 31 de diciembre<span class=\"_ _3\"></span> de 2022: Estimaci\u00f3n del valor razonable 2022                                (Miles de Euros) Nivel 1 Nivel 3 Total Activos financieros a valor razonable con cambios en p\u00e9rdidas y ganancias Activos financieros a plazo (Nota 10) 3.606 - 3.606 Activos financieros a valor razonable con cambios en otro resultado global  - T\u00edtulos de patrimonio neto (Nota 12) 33<span class=\"ls0\"> </span>302<span class=\"ls0\"> </span>335<span class=\"ls0\"> </span> Total Activos 3.639 302<span class=\"ls0\"> </span>3.941 El <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _7\"></span>razonabl<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>instrumentos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>negocian <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>merc<span class=\"_ _3\"></span>ados <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>basa <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los precios <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>cotizaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>m<span class=\"_ _3\"></span>ercado <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>fecha <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>balance. <span class=\"_ _a\"></span>Un <span class=\"_ _a\"></span>mercado <span class=\"_ _a\"></span>se <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>onsidera <span class=\"_ _a\"></span>activo <span class=\"_ _a\"></span>cuando <span class=\"_ _a\"></span>se puede <span class=\"_ _b\"></span>disponer <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _18\"></span>pr<span class=\"_ _3\"></span>ecios <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cotizaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>f\u00e1<span class=\"_ _7\"></span>cil <span class=\"_ _18\"></span>y <span class=\"_ _b\"></span>regular <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>trav\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>bolsa, <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>intermediar<span class=\"_ _3\"></span>ios financieros, <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>una <span class=\"_ _a\"></span>instituci\u00f3n <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>ectorial, <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>un <span class=\"_ _a\"></span>servicio <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>precios<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _e\"></span>orga<span class=\"_ _3\"></span>nismo <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>gulador, <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>esos precios <span class=\"_ _3\"></span>reflejan <span class=\"_ _3\"></span>transaccion<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>reales de <span class=\"_ _3\"></span>merc<span class=\"_ _3\"></span>ado q<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>producen <span class=\"_ _3\"></span>regularme<span class=\"_ _3\"></span>nte <span class=\"_ _3\"></span>entre part<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>que a<span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>t\u00faan en <span class=\"_ _8\"> </span>con<span class=\"_ _3\"></span>diciones <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>independencia <span class=\"_ _6\"> </span>mutua. <span class=\"_ _6\"> </span>El <span class=\"_ _6\"> </span>precio <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>otizaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>mercado <span class=\"_ _6\"> </span>usado <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>los <span class=\"_ _8\"></span>act<span class=\"_ _3\"></span>ivos financieros <span class=\"_ _3\"></span>mante<span class=\"_ _3\"></span>nidos <span class=\"_ _3\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>es <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>precio <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mprador <span class=\"_ _7\"></span>actual. <span class=\"_ _3\"></span>Estos <span class=\"_ _7\"></span>instrumentos <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>incluyen <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>el nivel 1.  El <span class=\"_ _a\"></span>va<span class=\"_ _3\"></span>lor <span class=\"_ _a\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _8\"></span>instrumentos<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _8\"></span>cotizan <span class=\"_ _8\"></span>en <span class=\"_ _a\"></span>un <span class=\"_ _8\"></span>mercado <span class=\"_ _8\"></span>activo <span class=\"_ _a\"></span>(por <span class=\"_ _8\"></span>ejemplo, derivados del mercado no <span class=\"_ _3\"></span>oficial) se determina usand<span class=\"_ _3\"></span>o t\u00e9cnicas de valoraci\u00f3<span class=\"_ _3\"></span>n. Las t\u00e9cnicas de valorac<span class=\"_ _3\"></span>i\u00f3n maximizan el <span class=\"_ _b\"></span>uso de <span class=\"_ _0\"></span>datos observables de<span class=\"_ _0\"></span> me<span class=\"_ _0\"></span>rcado que <span class=\"_ _0\"></span>est\u00e9n disponibles <span class=\"_ _0\"></span>y se <span class=\"_ _b\"></span>bas<span class=\"_ _3\"></span>an <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la me<span class=\"_ _3\"></span>nor medida posible <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>estimac<span class=\"_ _3\"></span>iones <span class=\"_ _a\"></span>es<span class=\"_ _3\"></span>pec\u00edficas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>entidades. <span class=\"_ _a\"></span>Si <span class=\"_ _a\"></span>t<span class=\"_ _3\"></span>odos <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>datos<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>significativos <span class=\"_ _8\"></span>necesarios <span class=\"_ _a\"></span>para calcular el valor razo<span class=\"_ _3\"></span>nable de un instrume<span class=\"_ _3\"></span>nto son observ<span class=\"_ _3\"></span>ables, el instrumento s<span class=\"_ _3\"></span>e incluye en el nive<span class=\"_ _3\"></span>l 2.<span class=\"_ _7\"></span> Si uno <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span> m\u00e1<span class=\"_ _0\"></span>s datos significativos no <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e basan <span class=\"_ _0\"></span>en datos de<span class=\"_ _0\"></span> mercado <span class=\"_ _0\"></span>observables,<span class=\"_ _3\"></span> el <span class=\"_ _0\"></span>instrumento se i<span class=\"_ _0\"></span>ncluye en el nivel 3. Se <span class=\"_ _7\"></span>clasifica <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>instrumento <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>nivel <span class=\"_ _7\"></span>m<span class=\"_ _3\"></span>\u00e1s <span class=\"_ _7\"></span>bajo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>inputs <span class=\"_ _7\"></span>utilizados<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>sean <span class=\"_ _7\"></span>significativos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>el<span class=\"_ _3\"></span> conjunto del valor r<span class=\"_ _3\"></span>azonable del instrume<span class=\"_ _3\"></span>nto. <span class=\"_ _3\"></span> El <span class=\"_ _7\"></span>valor <span class=\"_ _e\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>t\u00edtulos <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>deuda<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>t<span class=\"_ _3\"></span>ipo <span class=\"_ _7\"></span>f<span class=\"_ _3\"></span>ijo <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>cotiza<span class=\"_ _3\"></span>dos <span class=\"_ _7\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _e\"></span>precio <span class=\"_ _e\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>iguala <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>rendimie<span class=\"_ _3\"></span>nto interno de la invers<span class=\"_ _3\"></span>i\u00f3n al rendimiento<span class=\"_ _3\"></span> de mercado de l<span class=\"_ _3\"></span>a deuda p\u00fablic<span class=\"_ _3\"></span>a en cada momen<span class=\"_ _3\"></span>to.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "3.2<span class=\"ls0\"> Ri<span class=\"_ _b\"></span>esgo <span class=\"_ _b\"></span>de me<span class=\"_ _0\"></span>rc<span class=\"_ _b\"></span>ado </span>3.2.1<span class=\"ls0\"> Ri<span class=\"_ _b\"></span>esgo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>ipo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>mbi<span class=\"_ _b\"></span>o </span>El r<span class=\"_ _3\"></span>iesgo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>cambio<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>surge <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>transacciones<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>comerc<span class=\"_ _3\"></span>iales <span class=\"_ _3\"></span>futuras<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>activos <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>pasivos <span class=\"_ _7\"></span>reconocidos <span class=\"_ _7\"></span>e inversiones netas en<span class=\"_ _3\"></span> entidad extranj<span class=\"_ _3\"></span>eras.<span class=\"_ _3\"></span> El segmento de oncol<span class=\"_ _3\"></span>og\u00eda realiza tra<span class=\"_ _3\"></span>nsacciones en <span class=\"_ _3\"></span>moneda extranjera <span class=\"_ _3\"></span>por importe signif<span class=\"_ _3\"></span>icativo. <span class=\"_ _7\"></span> Principalmente, se <span class=\"_ _0\"></span>refieren a contratos de <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>icencia y <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>esarr<span class=\"_ _3\"></span>ollo <span class=\"_ _0\"></span>en d\u00f3lares estadounidenses por <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>mporte de 86.616 <span class=\"_ _b\"></span>miles<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>202<span class=\"_ _3\"></span>3 <span class=\"_ _b\"></span><span class=\"lsd\">y <span class=\"_ _b\"></span><span class=\"ls0\">93.508 <span class=\"_ _0\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>uros <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>20<span class=\"_ _3\"></span><span class=\"ls8\">22</span>.<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>La<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>Direcci\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _b\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>cons<span class=\"_ _3\"></span>iderado </span></span>necesario establecer <span class=\"_ _3\"></span>pol\u00edticas de cob<span class=\"_ _3\"></span>ertura en 202<span class=\"_ _3\"></span>3 n<span class=\"_ _3\"></span>i en 20<span class=\"ls8\">22</span>.<span class=\"_ _3\"></span> El Grupo posee <span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>arias inversiones en sociedades en <span class=\"_ _0\"></span>el extranjero, cuyos activos netos <span class=\"_ _0\"></span>est\u00e1n expuestos al riesgo <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>conversi\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>oneda <span class=\"_ _7\"></span>extranjera, <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>bien <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>trat<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>importes <span class=\"_ _7\"></span>residuales <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>contexto <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>las<span class=\"_ _3\"></span> operaciones del Grupo.<span class=\"_ _3\"></span>  Si  al  31  de <span class=\"_ _9\"> </span>diciembre<span class=\"_ _3\"></span>  de  2023,  el  euro  se  hubiera  revaluado  un  5%  respecto  al  d\u00f3lar  americano manteni\u00e9ndose <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>resto <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>variables <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onstantes, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>res<span class=\"_ _3\"></span>ultado <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>espu\u00e9s <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>impuestos <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ej<span class=\"_ _3\"></span>ercicio <span class=\"_ _3\"></span>hub<span class=\"_ _3\"></span>iera sido inferior <span class=\"_ _0\"></span>en 2.885 miles de eu<span class=\"_ _0\"></span>ros (2.987 miles de <span class=\"_ _0\"></span>euros en <span class=\"_ _0\"></span>20<span class=\"lsc\">22<span class=\"lsb\">) </span></span>principalmente como <span class=\"_ _0\"></span>resultado de las diferencias de c<span class=\"_ _3\"></span>ambio por l<span class=\"_ _3\"></span>a conversi\u00f3n <span class=\"_ _3\"></span>a euros de<span class=\"_ _3\"></span> los clientes<span class=\"_ _3\"></span> y otras cuent<span class=\"_ _3\"></span>as a c<span class=\"_ _3\"></span>obrar y de los rec<span class=\"_ _3\"></span>ursos ajenos denominados en <span class=\"_ _b\"></span>d\u00f3<span class=\"_ _3\"></span>lares americanos. Si, <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _0\"></span>31 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _0\"></span>202<span class=\"_ _3\"></span>3, el <span class=\"_ _0\"></span>euro se <span class=\"_ _b\"></span>h<span class=\"_ _3\"></span>ubiera devaluado un 5% res<span class=\"_ _3\"></span>pecto al d\u00f3l<span class=\"_ _3\"></span>ar americano<span class=\"_ _3\"></span> manteni\u00e9n<span class=\"_ _3\"></span>dose el r<span class=\"_ _3\"></span>esto de variab<span class=\"_ _3\"></span>les consta<span class=\"_ _3\"></span>ntes, el resu<span class=\"_ _3\"></span>ltado despu\u00e9s de impuestos del ej<span class=\"_ _3\"></span>ercicio hubiera sido su<span class=\"_ _3\"></span>perior en <span class=\"_ _3\"></span>3.<span class=\"_ _3\"></span>029 miles de euros (<span class=\"_ _3\"></span>3.136 <span class=\"_ _3\"></span>miles de euros en 2<span class=\"_ _3\"></span>022<span class=\"lsb\">).</span>  3.2.2<span class=\"ls0\"> Ri<span class=\"_ _b\"></span>esgo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>ipo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>in<span class=\"_ _b\"></span>ter\u00e9<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>los f<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ujo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de e<span class=\"_ _b\"></span>fect<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor<span class=\"_ _b\"></span> raz<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>abl<span class=\"_ _b\"></span>e </span>El <span class=\"_ _7\"></span>riesgo <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>t<span class=\"_ _3\"></span>ipo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>inter\u00e9s <span class=\"_ _e\"></span>del <span class=\"_ _7\"></span>Gru<span class=\"_ _3\"></span>po <span class=\"_ _7\"></span>surg<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>activos <span class=\"_ _e\"></span>financieros <span class=\"_ _e\"></span>remunerados<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>registrados <span class=\"_ _e\"></span>a <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>oste<span class=\"_ _3\"></span> amortizado, as\u00ed com<span class=\"_ _3\"></span>o de la deu<span class=\"_ _3\"></span>da financiera a tipo v<span class=\"_ _3\"></span>ariable. <span class=\"_ _3\"></span> Los activos financieros remunerados cons<span class=\"_ _3\"></span>isten fundamenta<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>mente en deuda p\u00fablica, pagar\u00e9s<span class=\"_ _3\"></span> bancarios e imposiciones a plazo rem<span class=\"_ _3\"></span>unerados<span class=\"_ _3\"></span> a tipo de inter\u00e9s fij<span class=\"_ _3\"></span>o. <span class=\"_ _3\"></span> Respecto <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _e\"></span>pasivos <span class=\"_ _e\"></span>financi<span class=\"_ _3\"></span>eros, <span class=\"_ _e\"></span>al <span class=\"_ _e\"></span>31 <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>dic<span class=\"_ _3\"></span>iembre <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>2023<span class=\"_ _3\"></span>, <span class=\"_ _e\"></span>el <span class=\"_ _7\"></span>r<span class=\"_ _3\"></span>iesgo <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>tipos <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>inter\u00e9s <span class=\"_ _e\"></span>se <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>eb\u00eda principalmente <span class=\"_ _9\"> </span>a <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>deuda<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>bancar<span class=\"_ _3\"></span>ia <span class=\"_ _6\"> </span>del <span class=\"_ _9\"> </span>Grupo, <span class=\"_ _6\"> </span>que<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>aproximadamente <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>un <span class=\"_ _9\"> </span><span class=\"ls8\">30,9%</span> <span class=\"_ _6\"> </span>(29,9% <span class=\"_ _9\"> </span>a <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>de diciembre de 2<span class=\"_ _3\"></span>022) est\u00e1<span class=\"_ _3\"></span> contratada <span class=\"_ _3\"></span>a tipos varia<span class=\"_ _3\"></span>bles indexados<span class=\"_ _3\"></span> al Eur<span class=\"_ _7\"></span>ibor. Al 31 <span class=\"_ _3\"></span>de diciembre<span class=\"_ _3\"></span> de 2023<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>la deuda bancaria ascie<span class=\"_ _3\"></span>nde a <span class=\"_ _3\"></span>9.985 miles de <span class=\"_ _3\"></span>euros (9.16<span class=\"_ _3\"></span>0 miles de euros<span class=\"_ _3\"></span> al 31 de dic<span class=\"_ _3\"></span>iembre de 2022<span class=\"_ _3\"></span><span class=\"lsb\">).</span> El G<span class=\"_ _3\"></span>rupo <span class=\"_ _3\"></span>an<span class=\"_ _3\"></span>aliza <span class=\"_ _3\"></span>su <span class=\"_ _7\"></span>exposici\u00f3n <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>riesgo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>tipo <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>inter\u00e9s<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>for<span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>din\u00e1mica<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>Se <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ealiza <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>imulaci\u00f3n de <span class=\"_ _b\"></span>varios <span class=\"_ _0\"></span>escenarios que <span class=\"_ _18\"></span>c<span class=\"_ _3\"></span>ontemplan la <span class=\"_ _18\"></span>refi<span class=\"_ _3\"></span>nanciaci\u00f3n, <span class=\"_ _0\"></span>renovaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>las posiciones <span class=\"_ _b\"></span>actuales, <span class=\"_ _0\"></span>financiaci\u00f3<span class=\"_ _3\"></span>n alternativa <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>cobert<span class=\"_ _3\"></span>ura. <span class=\"_ _7\"></span>En <span class=\"_ _e\"></span>funci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>estos <span class=\"_ _e\"></span>escena<span class=\"_ _3\"></span>rio<span class=\"_ _3\"></span>s, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>calc<span class=\"_ _3\"></span>ula <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>efecto <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>obre <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>resultado <span class=\"_ _e\"></span>de una variaci\u00f3n determ<span class=\"_ _3\"></span>inada del tipo de inter\u00e9s<span class=\"_ _3\"></span>.<span class=\"_ _1e\"> </span>Para <span class=\"_ _a\"></span>cada<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>simulac<span class=\"_ _3\"></span>i\u00f3n, <span class=\"_ _a\"></span>se <span class=\"_ _8\"></span>utiliza <span class=\"_ _a\"></span>la <span class=\"_ _8\"></span>misma <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>ariaci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>tip<span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>inter\u00e9s <span class=\"_ _a\"></span>para <span class=\"_ _8\"></span>todas <span class=\"_ _a\"></span>las <span class=\"_ _8\"></span>monedas. <span class=\"_ _a\"></span>Los<span class=\"_ _3\"></span> escenarios <span class=\"_ _7\"></span>\u00fa<span class=\"_ _3\"></span>nicamente <span class=\"_ _e\"></span>se <span class=\"_ _7\"></span>llevan <span class=\"_ _e\"></span>a <span class=\"_ _7\"></span>cab<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>para <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>ac<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ivos <span class=\"_ _e\"></span>y <span class=\"_ _7\"></span>pasivos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>repres<span class=\"_ _3\"></span>entan <span class=\"_ _e\"></span>las <span class=\"_ _7\"></span>posic<span class=\"_ _3\"></span>iones <span class=\"_ _7\"></span>m\u00e1s<span class=\"_ _3\"></span> relevantes que soportan <span class=\"_ _3\"></span>un inter\u00e9s.<span class=\"_ _3\"></span> Si, <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>2023, <span class=\"_ _a\"></span>los <span class=\"_ _e\"></span>t<span class=\"_ _3\"></span>ipos <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>inter\u00e9s <span class=\"_ _a\"></span>apl<span class=\"_ _3\"></span>icables <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>deudas <span class=\"_ _a\"></span>fin<span class=\"_ _3\"></span>ancieras <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>activos remunerados <span class=\"_ _a\"></span>referenc<span class=\"_ _3\"></span>iados <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>tip<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>inter\u00e9s <span class=\"_ _a\"></span>var<span class=\"_ _3\"></span>iable <span class=\"_ _a\"></span> <span class=\"_ _a\"></span>hubieran<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>variado <span class=\"_ _a\"></span>100 <span class=\"_ _a\"></span>puntos<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>b\u00e1sicos <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span>lza, manteni\u00e9ndose <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>onstante <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>resto <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>variables, <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>resultado <span class=\"_ _b\"></span>desp<span class=\"_ _3\"></span>u\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>mpuestos<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>habr\u00eda <span class=\"_ _0\"></span>incrementado<span class=\"_ _3\"></span> en <span class=\"ls0\">849 miles de<span class=\"_ _3\"></span> euros (795<span class=\"_ _3\"></span> miles de euros <span class=\"_ _3\"></span>en 2022<span class=\"lsb\">).</span> </span>3.2.3<span class=\"ls0\"> <span class=\"ff5\">Ri<span class=\"_ _b\"></span>esgo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> pr<span class=\"_ _b\"></span>ecio<span class=\"_ _b\"></span><span class=\"ff3\"> </span></span></span>El <span class=\"_ _18\"></span>Grup<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _b\"></span>expuesto <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>riesgo <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>preci<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _b\"></span>t\u00edtulos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>patrimonio <span class=\"_ _b\"></span>reg<span class=\"_ _3\"></span>istrados <span class=\"_ _b\"></span>como activos <span class=\"_ _18\"></span>fi<span class=\"_ _3\"></span>nancieros a <span class=\"_ _7\"></span>valor <span class=\"_ _e\"></span>razonable <span class=\"_ _e\"></span>con <span class=\"_ _e\"></span>cambios <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>otro <span class=\"_ _e\"></span>resultado <span class=\"_ _a\"></span>global, <span class=\"_ _e\"></span>as\u00ed <span class=\"_ _e\"></span>como <span class=\"_ _e\"></span>del <span class=\"_ _7\"></span>prec<span class=\"_ _3\"></span>io <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>t\u00edtulos <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>fondos <span class=\"_ _e\"></span>de inversi\u00f3n cotizados con ca<span class=\"_ _3\"></span>mbios en valor razo<span class=\"_ _3\"></span>nable a trav<span class=\"_ _3\"></span>\u00e9s de la cuenta<span class=\"_ _3\"></span> de resultados.<span class=\"_ _7\"></span> Las <span class=\"_ _6\"> </span>inversiones <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>t\u00edtulos <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>patrimonio <span class=\"_ _6\"> </span>clasificado<span class=\"_ _3\"></span>s <span class=\"_ _6\"> </span>como <span class=\"_ _9\"> </span>activos <span class=\"_ _6\"> </span>financieros <span class=\"_ _9\"> </span>a <span class=\"_ _6\"> </span>valor <span class=\"_ _6\"> </span>razonable <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>on cambios <span class=\"_ _8\"></span>en <span class=\"_ _a\"></span>otro <span class=\"_ _8\"></span>resultado <span class=\"_ _8\"></span>global <span class=\"_ _8\"></span>corresponden <span class=\"_ _8\"></span>a <span class=\"_ _a\"></span>val<span class=\"_ _3\"></span>ores <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>com<span class=\"_ _3\"></span>pa\u00f1\u00edas <span class=\"_ _8\"></span>extranjeras <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _8\"></span>industria <span class=\"_ _8\"></span>de biofarmacia. No obstante, el volumen de inversiones mante<span class=\"_ _3\"></span>nido por el Grupo en este <span class=\"_ _0\"></span>tipo de activos es de escasa relevancia en e<span class=\"_ _3\"></span>l contexto de las op<span class=\"_ _3\"></span>eraciones del Grup<span class=\"_ _3\"></span>o (Nota <span class=\"_ _3\"></span>12<span class=\"_ _3\"></span>.1).  Por <span class=\"_ _5\"> </span>lo <span class=\"_ _5\"> </span>que <span class=\"_ _5\"> </span>a <span class=\"_ _11\"> </span>dichos <span class=\"_ _5\"> </span>activos <span class=\"_ _5\"> </span>financieros <span class=\"_ _5\"> </span>respecta<span class=\"_ _3\"></span>, <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>pol\u00edtica<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>Grupo <span class=\"_ _5\"> </span>ha <span class=\"_ _5\"> </span>venido<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>siendo <span class=\"_ _5\"> </span>realizar<span class=\"_ _3\"></span> colocaciones <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tesorer\u00eda <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>tivos<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>financ<span class=\"_ _3\"></span>ieros <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>ajo <span class=\"_ _3\"></span>riesgo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>objeto <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>garantizar <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>disponibi<span class=\"_ _3\"></span>lidad de <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>ondos <span class=\"_ _7\"></span>seg\u00fan <span class=\"_ _7\"></span>\u00e9stos <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>ean <span class=\"_ _7\"></span>exigidos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>operacio<span class=\"_ _3\"></span>nes <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>nvestigaci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>desarrollo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>segmento <span class=\"_ _7\"></span>de oncolog\u00eda.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "3.2.2 Riesgo de tipo de inter\u00e9s de los flujos de efectivo y del valor razonable El riesgo de tipo de inter\u00e9s del Grupo surge de los activos financieros remunerados registrados a coste amortizado, as\u00ed como de la deuda financiera a tipo variable.  Los activos financieros remunerados consisten fundamentalmente en deuda p\u00fablica, pagar\u00e9s bancarios e imposiciones a plazo remunerados a tipo de inter\u00e9s fijo.  Respecto de los pasivos financieros, al 31 de diciembre de 2023, el riesgo de tipos de inter\u00e9s se deb\u00eda principalmente  a  la  deuda  bancaria  del  Grupo,  que  aproximadamente  en  un  30,9%  (29,9%  a  31  de diciembre de 2022) est\u00e1 contratada a tipos variables indexados al Euribor. Al 31 de diciembre de 2023, la deuda bancaria asciende a 9.985 miles de euros (9.160 miles de euros al 31 de diciembre de 2022). El Grupo analiza su exposici\u00f3n al riesgo de tipo de inter\u00e9s de forma din\u00e1mica. Se realiza una simulaci\u00f3n de varios escenarios que contemplan la refinanciaci\u00f3n, renovaci\u00f3n de las posiciones actuales, financiaci\u00f3n alternativa y cobertura. En funci\u00f3n de estos escenarios, el Grupo calcula el efecto sobre el resultado de una variaci\u00f3n determinada del tipo de inter\u00e9s. ",
   "dimensions": {
    "concept": "pharmamarsa:RiesgoDeTipoDeInteresDeLosFlujosDeEfectivoYDelValorRazonable",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "3.3<span class=\"ls0\"> Ri<span class=\"_ _b\"></span>esgo <span class=\"_ _b\"></span>de c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> </span>El <span class=\"_ _6\"> </span>riesgo <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>cr\u00e9dito <span class=\"_ _9\"> </span>surge <span class=\"_ _6\"> </span>del <span class=\"_ _9\"> </span>efectivo <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>equivale<span class=\"_ _3\"></span>ntes <span class=\"_ _6\"> </span>al <span class=\"_ _6\"> </span>ef<span class=\"_ _3\"></span>ectivo, <span class=\"_ _6\"> </span>f<span class=\"_ _3\"></span>lujos <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>efectivo <span class=\"_ _6\"> </span>contractuales <span class=\"_ _9\"> </span>de inversiones <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _a\"></span>deuda <span class=\"_ _a\"></span>registradas <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>cos<span class=\"_ _3\"></span>te <span class=\"_ _e\"></span>a<span class=\"_ _3\"></span>mortizado, <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _e\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>otro <span class=\"_ _e\"></span>resu<span class=\"_ _3\"></span>ltado<span class=\"_ _3\"></span> global <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>a <span class=\"_ _8\"></span>valor <span class=\"_ _a\"></span>razonable <span class=\"_ _8\"></span>con <span class=\"_ _a\"></span>cambios <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>esultados<span class=\"_ _3\"></span>, <span class=\"_ _a\"></span>instrument<span class=\"_ _3\"></span>os <span class=\"_ _a\"></span>financier<span class=\"_ _3\"></span>os <span class=\"_ _a\"></span>der<span class=\"_ _7\"></span>ivados <span class=\"_ _8\"></span>favorables <span class=\"_ _a\"></span>y dep\u00f3sitos  con  bancos <span class=\"_ _5\"> </span>e  instituciones<span class=\"_ _3\"></span>  financieras,  a<span class=\"_ _3\"></span>dem\u00e1s  de  la <span class=\"_ _5\"> </span>exposici\u00f3n  al<span class=\"_ _3\"></span>  c<span class=\"_ _3\"></span>r\u00e9dito  con  c<span class=\"_ _3\"></span>lientes<span class=\"lsa\">, </span>incluyendo cuentas a co<span class=\"_ _3\"></span>brar pendie<span class=\"_ _3\"></span>ntes.<span class=\"_ _3\"></span> 3.3.1<span class=\"ls0\"> Ge<span class=\"_ _0\"></span>sti<span class=\"_ _b\"></span>\u00f3n d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>ies<span class=\"_ _b\"></span>go </span>Los <span class=\"_ _8\"></span>bancos <span class=\"_ _6\"> </span>e <span class=\"_ _8\"></span>instituciones<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>financieras <span class=\"_ _6\"> </span>con <span class=\"_ _8\"></span>las <span class=\"_ _6\"> </span>que <span class=\"_ _8\"></span>trabaja <span class=\"_ _8\"> </span>e<span class=\"_ _3\"></span>l <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"> </span>p<span class=\"_ _3\"></span>oseen <span class=\"_ _6\"> </span>en <span class=\"_ _8\"></span>general <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>alificaciones independientes. <span class=\"_ _3\"></span> En cuanto <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>clientes, <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>les h<span class=\"_ _3\"></span>a ca<span class=\"_ _3\"></span>lificado <span class=\"_ _3\"></span>de form<span class=\"_ _3\"></span>a ind<span class=\"_ _3\"></span>ependiente s<span class=\"_ _3\"></span>e ut<span class=\"_ _3\"></span>ilizan <span class=\"_ _3\"></span>tales c<span class=\"_ _3\"></span>alificaciones. <span class=\"_ _3\"></span>En caso <span class=\"_ _7\"></span>contrario, <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>re<span class=\"_ _3\"></span>aliza <span class=\"_ _7\"></span>un<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>evaluaci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>este <span class=\"_ _7\"></span>riesg<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>teniendo <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>cuen<span class=\"_ _3\"></span>ta <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>posici\u00f3n <span class=\"_ _7\"></span>fi<span class=\"_ _3\"></span>nanciera del <span class=\"_ _7\"></span>cliente, <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>experiencia <span class=\"_ _e\"></span>pasada<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _e\"></span>otra <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>erie <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>fact<span class=\"_ _3\"></span>ores. <span class=\"_ _7\"></span>En <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>casos <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>no <span class=\"_ _7\"></span>exista <span class=\"_ _e\"></span>duda <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>obre <span class=\"_ _e\"></span>la solvencia financiera d<span class=\"_ _3\"></span>el cliente se <span class=\"_ _3\"></span>opta por no establ<span class=\"_ _3\"></span>ecer l\u00edmites de cr\u00e9<span class=\"_ _7\"></span>dito. Cuando el Grupo inviert<span class=\"_ _3\"></span>e en fondos d<span class=\"_ _3\"></span>e inversi\u00f3n sigue<span class=\"_ _3\"></span> las siguientes pol<span class=\"_ _3\"></span>\u00edticas<span class=\"_ _3\"></span>:<span class=\"_ _3\"></span> \u2022 Fondos <span class=\"_ _3\"></span>de rent<span class=\"_ _3\"></span>a fija <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>invierten <span class=\"_ _3\"></span>en de<span class=\"_ _3\"></span>uda p\u00fa<span class=\"_ _3\"></span>blica o <span class=\"_ _3\"></span>privada (<span class=\"_ _3\"></span>bonos, <span class=\"_ _3\"></span>letras, pa<span class=\"_ _3\"></span>gar\u00e9s de <span class=\"_ _3\"></span>empresa),<span class=\"_ _3\"></span> generalmente seguros<span class=\"_ _3\"></span>, que ofrecen <span class=\"_ _3\"></span>un pago peri\u00f3dico <span class=\"_ _3\"></span>de intereses. <span class=\"_ _7\"></span> \u2022 <span class=\"_ _7\"></span>Fondos <span class=\"_ _e\"></span>monetar<span class=\"_ _3\"></span>ios <span class=\"_ _7\"></span>que <span class=\"_ _e\"></span>se <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>omponen <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>valores <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>renta <span class=\"_ _e\"></span>fija <span class=\"_ _7\"></span>en <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>prima <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>segur<span class=\"_ _3\"></span>idad <span class=\"_ _7\"></span>a cambio de dar una r<span class=\"_ _3\"></span>entabilidad general<span class=\"_ _3\"></span>mente inferior a<span class=\"_ _3\"></span> la de otras inversi<span class=\"_ _3\"></span>ones.<span class=\"_ _3\"></span> En <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>Nota <span class=\"_ _b\"></span><span class=\"lsc\">11<span class=\"ls0\"> <span class=\"_ _b\"></span>se presenta <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>calidad <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>rediticia <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>las inversiones <span class=\"_ _b\"></span>financieras<span class=\"_ _3\"></span> y <span class=\"_ _18\"></span>c<span class=\"_ _3\"></span>lientes <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _b\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>Grup<span class=\"_ _3\"></span>o </span></span>manten\u00eda s<span class=\"_ _3\"></span>aldos <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>diciem<span class=\"_ _3\"></span>bre d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>2022<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>En <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Notas <span class=\"_ _3\"></span><span class=\"ls8\">12</span> <span class=\"_ _3\"></span><span class=\"lsd\">y <span class=\"_ _3\"></span><span class=\"lsc\">13</span></span> s<span class=\"_ _3\"></span>e i<span class=\"_ _3\"></span>ndica <span class=\"_ _3\"></span>la c<span class=\"_ _3\"></span>omposici\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los<span class=\"_ _3\"></span> activos financieros de<span class=\"_ _3\"></span>l Grupo.<span class=\"_ _3\"></span> Por l<span class=\"_ _3\"></span>o q<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>concentraci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>riesgo <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>ref<span class=\"_ _3\"></span>iere, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>dici<span class=\"_ _3\"></span>embre <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span>3<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>ma<span class=\"_ _3\"></span>ntiene deuda p<span class=\"_ _3\"></span>\u00fablica, <span class=\"_ _3\"></span>produc<span class=\"_ _3\"></span>tos y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>saldos <span class=\"_ _3\"></span>ba<span class=\"_ _3\"></span>ncarios <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>8 <span class=\"_ _3\"></span>en<span class=\"_ _3\"></span>tidades d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>cr\u00e9dito <span class=\"_ _3\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>154.532 <span class=\"_ _3\"></span>mi<span class=\"_ _3\"></span>les d<span class=\"_ _3\"></span>e euros (218.000 m<span class=\"_ _3\"></span>iles de euros<span class=\"_ _3\"></span> en 2022, en <span class=\"_ _3\"></span>8 entidade<span class=\"_ _3\"></span>s). 3.3.2<span class=\"ls0\"> P<span class=\"_ _0\"></span>\u00e9r<span class=\"_ _0\"></span>did<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span>teri<span class=\"_ _b\"></span>oro <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>act<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ier<span class=\"_ _b\"></span>os<span class=\"_ _1e\"> </span></span>El <span class=\"_ _6\"> </span>Grupo <span class=\"_ _9\"> </span>tiene <span class=\"_ _6\"> </span>dos <span class=\"_ _6\"> </span>t<span class=\"_ _3\"></span>ipos <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>activos <span class=\"_ _6\"> </span>fi<span class=\"_ _3\"></span>nancieros <span class=\"_ _9\"> </span>que <span class=\"_ _6\"> </span>est\u00e1n <span class=\"_ _6\"> </span>suj<span class=\"_ _3\"></span>etos <span class=\"_ _6\"> </span>al <span class=\"_ _9\"> </span>modelo <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>p<span class=\"_ _3\"></span>\u00e9rdidas <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>cr\u00e9dito esperadas: \u2022   <span class=\"ff2 ls0\">Cuentas comercia<span class=\"_ _3\"></span>les a cobrar por ve<span class=\"_ _3\"></span>ntas de produc<span class=\"_ _3\"></span>tos<span class=\"_ _3\"></span>.  </span>\u2022    Activos financieros c<span class=\"_ _3\"></span>orrientes a c<span class=\"_ _3\"></span>oste amortizado<span class=\"_ _3\"></span><span class=\"ff2\">. </span>3.3.2.1<span class=\"ls0\"> Cu<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ome<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s a<span class=\"_ _b\"></span> cob<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>r </span>El G<span class=\"_ _3\"></span>rupo <span class=\"_ _3\"></span>apl<span class=\"_ _3\"></span>ica e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>enfoque <span class=\"_ _7\"></span>simplificado <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>NIIF <span class=\"_ _7\"></span>9 <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>valorar <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _7\"></span>de c<span class=\"_ _3\"></span>r\u00e9dito <span class=\"_ _3\"></span>esperadas<span class=\"_ _3\"></span> qu<span class=\"_ _3\"></span>e usa una correcci\u00f3n de valor por p\u00e9rdidas esperadas durante toda la vida para las cuentas comercial<span class=\"_ _3\"></span>es a cobrar. Para valorar las <span class=\"_ _3\"></span>p\u00e9rdidas credit<span class=\"_ _3\"></span>icias esperadas, <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span> han r<span class=\"_ _3\"></span>eagrupado las cue<span class=\"_ _3\"></span>ntas comercia<span class=\"_ _3\"></span>les a cobrar en base a las caracter\u00edst<span class=\"_ _3\"></span>icas del riesgo <span class=\"_ _3\"></span>de cr\u00e9dito compar<span class=\"_ _3\"></span>tido y los d\u00edas vencidos<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span> Para <span class=\"_ _7\"></span>llevar <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cabo <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>c\u00e1lcul<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>p\u00e9rdida <span class=\"_ _7\"></span>esperada <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>cuentas <span class=\"_ _7\"></span>comercia<span class=\"_ _3\"></span>les <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cobrar <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>calcul\u00f3 <span class=\"_ _7\"></span>el vencimiento medi<span class=\"_ _3\"></span>o ponderado de est<span class=\"_ _3\"></span>as cuentas junto a s<span class=\"_ _3\"></span>u importe nomina<span class=\"_ _3\"></span>l.<span class=\"_ _3\"></span> En segundo lugar se busc\u00f3<span class=\"_ _3\"></span> el rating medio del sector farmac\u00e9utico s<span class=\"_ _3\"></span>eg\u00fan el informe m\u00e1s actualizado <span class=\"_ _3\"></span>de S&amp;P Industry Trends H<span class=\"_ _3\"></span>ealth Care.<span class=\"_ _3\"></span> Posteriormente, <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>extrajo  de <span class=\"_ _9\"> </span>Bloomberg <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>curva <span class=\"_ _9\"> </span>CDS <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>empresas  farmac\u00e9uticas <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>rating considerado <span class=\"_ _8\"> </span>y <span class=\"_ _6\"> </span>se <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>onvirt<span class=\"_ _3\"></span>i\u00f3 <span class=\"_ _8\"> </span>en <span class=\"_ _6\"> </span>probabilidades <span class=\"_ _6\"> </span>de <span class=\"_ _8\"></span>imp<span class=\"_ _3\"></span>ago <span class=\"_ _8\"> </span>ap<span class=\"_ _3\"></span>licando <span class=\"_ _8\"> </span>es<span class=\"_ _3\"></span>ta <span class=\"_ _8\"> </span>proba<span class=\"_ _3\"></span>bilidad <span class=\"_ _6\"> </span>al <span class=\"_ _8\"></span>nominal <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>on vencimiento ponderado<span class=\"_ _3\"></span> medio calculado<span class=\"_ _3\"></span> para obtener la p\u00e9rdi<span class=\"_ _3\"></span>da esperada<span class=\"_ _7\"></span> Las <span class=\"_ _11\"> </span>cuentas <span class=\"_ _11\"> </span>comerci<span class=\"_ _3\"></span>ales <span class=\"_ _11\"> </span>a <span class=\"_ _11\"> </span>cobrar <span class=\"_ _11\"> </span>se <span class=\"_ _11\"> </span>e<span class=\"_ _3\"></span>liminan <span class=\"_ _10\"> </span>cuando <span class=\"_ _11\"> </span>no<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>existe <span class=\"_ _11\"> </span>una <span class=\"_ _11\"> </span>ex<span class=\"_ _3\"></span>pectativa <span class=\"_ _11\"> </span>razonable<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>de recuperaci\u00f3n. <span class=\"_ _8\"></span>Los <span class=\"_ _a\"></span>indicado<span class=\"_ _3\"></span>res <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _a\"></span>ex<span class=\"_ _3\"></span>iste <span class=\"_ _a\"></span>una<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>expectativa <span class=\"_ _a\"></span>razonable <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>recuperaci\u00f3n <span class=\"_ _8\"></span>incluyen, entre otros, el hecho de que <span class=\"_ _0\"></span>un deudor no se <span class=\"_ _0\"></span>compro<span class=\"_ _3\"></span>meta en un plan de <span class=\"_ _0\"></span>pago con el Grupo, <span class=\"_ _0\"></span>y la falta de pagos contractua<span class=\"_ _3\"></span>les. En <span class=\"_ _18\"></span>re<span class=\"_ _3\"></span>laci\u00f3n <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>ri<span class=\"_ _3\"></span>esgo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cr<span class=\"_ _3\"></span>\u00e9dito <span class=\"_ _18\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>Admi<span class=\"_ _3\"></span>nistraciones <span class=\"_ _b\"></span>P\u00fabl<span class=\"_ _3\"></span>icas, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>direcci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _b\"></span>analiza <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>alidad <span class=\"_ _b\"></span>creditici<span class=\"_ _3\"></span>a y la recuperabilidad de los saldos pendient<span class=\"_ _3\"></span>es, reclamando genera<span class=\"_ _3\"></span>lmente interese<span class=\"_ _3\"></span>s de demora cuando el periodo medio de co<span class=\"_ _3\"></span>bro supera <span class=\"_ _3\"></span>los 365 d\u00edas<span class=\"_ _3\"></span> (Nota <span class=\"ls8\">13<span class=\"ls15\">).</span></span> 3.3.2.2<span class=\"ls0\"> Ac<span class=\"_ _b\"></span>tivos<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>anc<span class=\"_ _b\"></span>iero<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>cor<span class=\"_ _b\"></span>rie<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cos<span class=\"_ _b\"></span>te am<span class=\"_ _b\"></span>orti<span class=\"_ _b\"></span>zado </span>La <span class=\"_ _3\"></span>totalidad <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>inversiones <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>deuda <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>ntidad<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>coste <span class=\"_ _7\"></span>amortizado <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>con<span class=\"_ _3\"></span>sidera <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>es <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>bajo riesgo <span class=\"_ _e\"></span>crediticio <span class=\"_ _a\"></span>y, <span class=\"_ _e\"></span>por <span class=\"_ _a\"></span>lo <span class=\"_ _e\"></span>t<span class=\"_ _3\"></span>anto, <span class=\"_ _a\"></span>la <span class=\"_ _e\"></span>correcci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>valor <span class=\"_ _e\"></span>por <span class=\"_ _a\"></span>p\u00e9rdidas <span class=\"_ _e\"></span>rec<span class=\"_ _3\"></span>ono<span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ida <span class=\"_ _a\"></span>durante <span class=\"_ _e\"></span>el <span class=\"_ _a\"></span>ejercicio <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>e limit\u00f3 a l<span class=\"_ _0\"></span>as p\u00e9rdidas esperadas en 12<span class=\"_ _0\"></span> meses. La <span class=\"_ _0\"></span>direcci\u00f3n considera que \u201cde <span class=\"_ _0\"></span>bajo riesgo\u201d para <span class=\"_ _0\"></span>los bonos cotizados <span class=\"_ _a\"></span>es <span class=\"_ _a\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>grado <span class=\"_ _a\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>calificaci\u00f3n <span class=\"_ _a\"></span>cr<span class=\"_ _3\"></span>editicia <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _a\"></span>invers<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>me<span class=\"_ _3\"></span>nos <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>ag<span class=\"_ _3\"></span>encia <span class=\"_ _a\"></span>credit<span class=\"_ _3\"></span>icia importante. Otros ins<span class=\"_ _3\"></span>trumentos se consi<span class=\"_ _3\"></span>deran de bajo r<span class=\"_ _3\"></span>iesgo crediticio cuando tie<span class=\"_ _3\"></span>nen un riesgo reducid<span class=\"_ _3\"></span>o de <span class=\"_ _b\"></span>impago <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>emisor <span class=\"_ _b\"></span>tiene un<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>gr<span class=\"_ _3\"></span>an <span class=\"_ _b\"></span>capacidad <span class=\"_ _0\"></span>para <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>umplir <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _b\"></span>sus <span class=\"_ _0\"></span>obligaciones contractuales <span class=\"_ _18\"></span>de flujos de efectivo en el corto<span class=\"_ _3\"></span> plazo.<span class=\"_ _3\"></span> 3.4<span class=\"ls0\"> Ri<span class=\"_ _b\"></span>esgo <span class=\"_ _b\"></span>de li<span class=\"_ _b\"></span>quid<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>z </span>Una <span class=\"_ _9\"> </span>gesti\u00f3n <span class=\"_ _6\"> </span>prud<span class=\"_ _3\"></span>ente <span class=\"_ _9\"> </span>del <span class=\"_ _6\"> </span>riesgo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>li<span class=\"_ _0\"></span>quidez <span class=\"_ _9\"> </span>implica <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>mant<span class=\"_ _3\"></span>enimiento <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>su<span class=\"_ _3\"></span>ficiente <span class=\"_ _9\"> </span>efectivo <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>valores negociables, <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>disp<span class=\"_ _3\"></span>onibilidad <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>financiac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _10\"> </span>mediante <span class=\"_ _10\"> </span>un <span class=\"_ _10\"> </span>importe<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>suficiente <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>l\u00edneas <span class=\"_ _c\"> </span>de <span class=\"_ _11\"> </span>cr\u00e9dito<span class=\"_ _3\"></span> comprometidas y tener cap<span class=\"_ _3\"></span>acidad para liquidar pos<span class=\"_ _3\"></span>iciones en<span class=\"_ _3\"></span> el mercado. <span class=\"_ _3\"></span>El departamento de tesorer\u00eda <span class=\"_ _3\"></span>del Grupo tiene <span class=\"_ _0\"></span>como objetivo mantener la flexibilidad en la fi<span class=\"_ _0\"></span>nanciaci\u00f3n mediante la disponibilidad de l\u00edneas de cr\u00e9dito, <span class=\"_ _3\"></span>as\u00ed <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>fond<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>uficientes <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>activos <span class=\"_ _7\"></span>financieros <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>hacer<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>frente <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sus<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>obliga<span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>iones, especialmente las del s<span class=\"_ _3\"></span>egmento de onco<span class=\"_ _3\"></span>log\u00eda.<span class=\"_ _3\"></span> La <span class=\"_ _6\"> </span>sit<span class=\"_ _3\"></span>uaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>tesorer\u00ed<span class=\"_ _3\"></span>a <span class=\"_ _9\"> </span>neta, <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>define <span class=\"_ _6\"> </span>como<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>tesorer\u00eda <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>equivalentes <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>los <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>financieros corrientes <span class=\"_ _7\"></span>(<span class=\"_ _3\"></span>162.562 <span class=\"_ _e\"></span>mi<span class=\"_ _3\"></span>les <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _e\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>2023<span class=\"_ _3\"></span><span class=\"ls16\">, <span class=\"_ _7\"></span></span>182.4<span class=\"_ _3\"></span>20 <span class=\"_ _e\"></span>miles <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>euros <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>2022<span class=\"_ _3\"></span>) <span class=\"_ _e\"></span>menos <span class=\"_ _e\"></span>deuda <span class=\"_ _e\"></span>financiera<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>a<span class=\"_ _3\"></span> corto <span class=\"_ _e\"></span>plazo <span class=\"_ _e\"></span>(<span class=\"_ _3\"></span>12.825 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>euros <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>202<span class=\"_ _3\"></span>3,13.1<span class=\"_ _3\"></span>25 <span class=\"_ _a\"></span>miles <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>uros <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>2022)<span class=\"_ _3\"></span>, <span class=\"_ _e\"></span>fue <span class=\"_ _a\"></span>positiva <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _e\"></span>im<span class=\"_ _3\"></span>porte <span class=\"_ _e\"></span>de 149.737 a finales d<span class=\"_ _3\"></span>e 2023 (posit<span class=\"_ _3\"></span>iva por importe de <span class=\"_ _3\"></span>169.295 <span class=\"_ _3\"></span>miles de euros<span class=\"_ _3\"></span> en 2022).  La <span class=\"_ _0\"></span>deuda financiera a <span class=\"_ _0\"></span>largo pl<span class=\"_ _0\"></span>azo asciende a 27.036 mil<span class=\"_ _0\"></span>es de eu<span class=\"_ _0\"></span>ros (25.883 miles de <span class=\"_ _b\"></span>euros<span class=\"_ _3\"></span> en <span class=\"_ _b\"></span>20<span class=\"_ _3\"></span>22), de los que <span class=\"_ _a\"></span><span class=\"ls0\">1<span class=\"_ _3\"></span>0.267 <span class=\"_ _8\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>(</span>8.943<span class=\"ls0\"> <span class=\"_ _8\"></span>miles <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>euros <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>2022) <span class=\"_ _8\"></span>corresponden <span class=\"_ _8\"></span>a <span class=\"_ _a\"></span>antici<span class=\"_ _3\"></span>pos <span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>eembolsables <span class=\"_ _8\"></span>de<span class=\"_ _1e\"> </span></span>organismos of<span class=\"_ _3\"></span>iciales par<span class=\"_ _3\"></span>a financiaci\u00f3n <span class=\"_ _3\"></span>de I+D, <span class=\"_ _3\"></span>consist<span class=\"_ _3\"></span>entes en <span class=\"_ _3\"></span>pr\u00e9stamos <span class=\"_ _3\"></span>a 10 <span class=\"_ _3\"></span>a\u00f1os c<span class=\"_ _3\"></span>on tres de <span class=\"_ _3\"></span>carenc<span class=\"_ _e\"></span>ia y sin inter\u00e9s o a tipos inf<span class=\"_ _3\"></span>eriores al mercado<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> En <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _b\"></span>consu<span class=\"_ _3\"></span>mi\u00f3 <span class=\"_ _b\"></span>efect<span class=\"_ _3\"></span>ivo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>actividades <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _b\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span> <span class=\"_ _b\"></span>13.446 <span class=\"_ _0\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros,<span class=\"_ _3\"></span> mientras que en 20<span class=\"_ _3\"></span>22 gene<span class=\"_ _3\"></span>r\u00f3 flujos positivos por imp<span class=\"_ _3\"></span>orte de <span class=\"_ _3\"></span>38.321 m<span class=\"_ _3\"></span>iles de euros<span class=\"_ _3\"></span>.  En <span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>laci\u00f3n <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>situaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>liquidez <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>Gr<span class=\"_ _7\"></span>upo <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>cierre <span class=\"_ _7\"></span>del <span class=\"_ _3\"></span>ejerc<span class=\"_ _3\"></span>icio <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>caben <span class=\"_ _7\"></span>se\u00f1alar <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>siguientes aspectos:<span class=\"_ _1e\"> </span>El <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>f<span class=\"_ _3\"></span>inaliz\u00f3 <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>una <span class=\"_ _b\"></span>posici\u00f3n de <span class=\"_ _18\"></span>tes<span class=\"_ _3\"></span>orer\u00eda <span class=\"_ _b\"></span>y equivalentes <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>ac<span class=\"_ _3\"></span>tivos <span class=\"_ _b\"></span>fi<span class=\"_ _3\"></span>nancieros <span class=\"_ _0\"></span>corrientes por importe de 16<span class=\"_ _3\"></span>2.562 miles de e<span class=\"_ _3\"></span>uros.<span class=\"_ _1e\"> </span>El <span class=\"_ _b\"></span>Grupo cuenta <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>iciembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>20<span class=\"_ _3\"></span>23 <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>ac<span class=\"_ _3\"></span>tivos fi<span class=\"_ _0\"></span>nancieros no<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>orrientes por <span class=\"_ _b\"></span>importe de<span class=\"_ _0\"></span> 6.062 miles de euros.<span class=\"_ _1e\"> </span>El <span class=\"_ _7\"></span>Gru<span class=\"_ _3\"></span>po <span class=\"_ _e\"></span>cuenta <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _e\"></span>l\u00ednea<span class=\"_ _3\"></span>s <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>cr\u00e9dito <span class=\"_ _e\"></span>no <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>ispuestas <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>import<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>8.<span class=\"_ _3\"></span>042 <span class=\"_ _e\"></span>miles<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>euros<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>3<span class=\"_ _3\"></span>1 <span class=\"_ _e\"></span>de diciembre de 2023<span class=\"_ _3\"></span><span class=\"lsa\">.<span class=\"_ _1e\"> </span></span>El fondo de maniobra <span class=\"_ _3\"></span>es pos<span class=\"_ _3\"></span>itivo en un importe de<span class=\"_ _3\"></span> 156.714 <span class=\"_ _3\"></span>miles de e<span class=\"_ _3\"></span>uros . El Grupo realiza <span class=\"_ _0\"></span>un seguimiento peri\u00f3dico de sus previsiones de<span class=\"_ _0\"></span> liquidez en funci<span class=\"_ _3\"></span>\u00f3n de los fl<span class=\"_ _0\"></span>ujos de efectivo esperados, <span class=\"_ _8\"></span>especialmente<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>correspondientes <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>este <span class=\"_ _8\"></span>segmento, <span class=\"_ _8\"></span>estiman<span class=\"_ _3\"></span>do <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Direcci\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>mantiene suficiente <span class=\"_ _e\"></span>efectivo <span class=\"_ _e\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>valores<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>negociables, <span class=\"_ _e\"></span>as<span class=\"_ _3\"></span>\u00ed <span class=\"_ _e\"></span>como <span class=\"_ _e\"></span>l\u00ed<span class=\"_ _3\"></span>neas <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>cr\u00e9dito<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>disponibles<span class=\"_ _3\"></span>, <span class=\"_ _e\"></span>para <span class=\"_ _e\"></span>hacer <span class=\"_ _e\"></span>fre<span class=\"_ _3\"></span>nte <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>sus necesidades de l<span class=\"_ _3\"></span>iquidez y compro<span class=\"_ _3\"></span>misos de pago en <span class=\"_ _3\"></span>los plazos que estim<span class=\"_ _3\"></span>a ser\u00e1n necesarios.<span class=\"_ _7\"></span> Con <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _7\"></span>periodicidad <span class=\"_ _7\"></span>m\u00ednima <span class=\"_ _7\"></span>anual, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>direcci\u00f3n <span class=\"_ _7\"></span>financiera <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _7\"></span>presenta <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>administradores<span class=\"_ _3\"></span> un plan de <span class=\"_ _0\"></span>negocio para los 5 <span class=\"_ _0\"></span>a\u00f1os siguientes, junto con las <span class=\"_ _0\"></span>estimaciones de <span class=\"_ _3\"></span>flujos de caja pa<span class=\"_ _0\"></span>ra el siguiente a\u00f1o, <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>incluye <span class=\"_ _7\"></span>distintos <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>scenarios <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>igen <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>aplicaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>recursos <span class=\"_ _3\"></span>financ<span class=\"_ _3\"></span>ieros, <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>base <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>avance <span class=\"_ _7\"></span>de las investigaciones en<span class=\"_ _3\"></span> curso.<span class=\"_ _3\"></span> Los Administradores estiman que en 2024 la inversi\u00f3n<span class=\"_ _3\"></span> en <span class=\"_ _0\"></span>I+D ser\u00e1 superior a la realizada<span class=\"_ _3\"></span> en 2023 mientras que el resto de gastos <span class=\"_ _3\"></span>operativos no sufrir\u00e1<span class=\"_ _3\"></span>n incremen<span class=\"_ _3\"></span>tos significativos.<span class=\"_ _7\"></span> En <span class=\"_ _a\"></span>co<span class=\"_ _3\"></span>nsecuencia, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>formul<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _8\"></span>presentes <span class=\"_ _8\"></span>cuentas <span class=\"_ _8\"></span>anuales <span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>onsolidadas, <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>Administradores consideran <span class=\"_ _6\"> </span>que <span class=\"_ _8\"> </span>e<span class=\"_ _3\"></span>l <span class=\"_ _8\"> </span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _6\"> </span>cuenta <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>suficiente <span class=\"_ _6\"> </span>liquidez <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>afron<span class=\"_ _3\"></span>tar <span class=\"_ _6\"> </span>sus <span class=\"_ _6\"> </span>proyectos <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>inves<span class=\"_ _3\"></span>tigaci\u00f3n <span class=\"_ _6\"> </span>y desarrollo y cumplir c<span class=\"_ _3\"></span>on sus comprom<span class=\"_ _3\"></span>isos futuros de pago.<span class=\"_ _7\"></span> La <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>abla <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e muestra <span class=\"_ _b\"></span>a continuaci\u00f3n <span class=\"_ _b\"></span>pres<span class=\"_ _3\"></span>enta un <span class=\"_ _b\"></span>an\u00e1lisis de <span class=\"_ _b\"></span>los pasivos <span class=\"_ _b\"></span>f<span class=\"_ _3\"></span>inancieros del <span class=\"_ _b\"></span>Grupo agrupados por <span class=\"_ _0\"></span>vencimientos de acue<span class=\"_ _0\"></span>rdo con <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>os plazos <span class=\"_ _0\"></span>pend<span class=\"_ _3\"></span>ientes a <span class=\"_ _b\"></span>la fecha de <span class=\"_ _b\"></span>b<span class=\"_ _3\"></span>alance hasta <span class=\"_ _b\"></span>la fecha de <span class=\"_ _b\"></span>venci<span class=\"_ _3\"></span>miento estipulada <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>con<span class=\"_ _3\"></span>trato, <span class=\"_ _e\"></span>incluyendo <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>orrespondientes <span class=\"_ _e\"></span>intereses. <span class=\"_ _e\"></span>Los <span class=\"_ _e\"></span>importes <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _e\"></span>muestran <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>la tabla <span class=\"_ _18\"></span>c<span class=\"_ _3\"></span>orresponden <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _b\"></span>flujos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>est<span class=\"_ _3\"></span>ipulados <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>contrato<span class=\"_ _3\"></span>, <span class=\"_ _b\"></span>sin <span class=\"_ _18\"></span>d<span class=\"_ _3\"></span>escontar. <span class=\"_ _b\"></span>Al <span class=\"_ _b\"></span>tr<span class=\"_ _7\"></span>atarse <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cantidades<span class=\"_ _3\"></span> no descontadas, y que incluyen intereses futuros,<span class=\"_ _3\"></span> no pueden ser cruzados con los importes reconocidos en balance en concepto <span class=\"_ _3\"></span>de deudas fina<span class=\"_ _3\"></span>ncieras, instrumen<span class=\"_ _3\"></span>tos derivados, proveed<span class=\"_ _3\"></span>ores y otras cuent<span class=\"_ _3\"></span>as a pagar.<span class=\"_ _7\"></span> Pasivos financieros por vencimiento a 31/12/2023 (Miles de Euros)  2024<span class=\"ls0\"> </span>2025<span class=\"ls0\">-2026 </span>2027<span class=\"ls0\">-2029 </span>2030 en adelante Total Deudas con entidades de cr\u00e9dito y otras deudas financieras 10.390 1.750 17.880 - 30.020 Deudas con organismos oficiales  2.435 4.273 5.154 2.647 14.509 Deudas por arrendamientos financieros  1.980 1.675 253<span class=\"ls0\"> </span>- 3.908 Proveedores 29.175 - - - 29.175 Otras cuentas a pagar 2.134 - - - 2.134  Total Pasivos 46.114 7.698 23.287 2.647 79.746 Pasivos financieros por vencimiento a 31/12/2022 (Miles de Euros)  2023<span class=\"ls0\"> </span>2024<span class=\"ls0\">-2025 </span>2026<span class=\"ls0\">-2028 </span>2029 en adelante Total<span class=\"_ _1e\"> </span>Deudas con entidades de cr\u00e9dito y otras deudas financieras 2.441 4.656 19.203 - 26.300 Deudas con organismos oficiales  3.923 5.308 4.081 883<span class=\"ls0\"> </span>14.195 Deudas por arrendamientos financieros  1.669 1.779 326<span class=\"ls0\"> </span>- 3.774 Proveedores 27.492 - - - 27.492 Otras cuentas a pagar 2.467 - - - 2.467  Total Pasivos 37.992 11.743 23.610 883<span class=\"ls0\"> </span>74.228 3.4.1<span class=\"ls0\"> Ge<span class=\"_ _0\"></span>sti<span class=\"_ _b\"></span>\u00f3n d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> ca<span class=\"_ _b\"></span>pita<span class=\"_ _b\"></span>l </span>Hasta la fecha los objetivos<span class=\"_ _3\"></span> del Grupo en relac<span class=\"_ _3\"></span>i\u00f3n con el capital son sa<span class=\"_ _3\"></span>lvaguardar la capac<span class=\"_ _3\"></span>idad del mismo para <span class=\"_ _8\"></span>continuar <span class=\"_ _6\"> </span>como <span class=\"_ _8\"></span>empr<span class=\"_ _3\"></span>esa <span class=\"_ _8\"> </span>en <span class=\"_ _6\"> </span>funcionamie<span class=\"_ _3\"></span>nto <span class=\"_ _8\"></span>y <span class=\"_ _6\"> </span>captar <span class=\"_ _8\"></span>un <span class=\"_ _8\"> </span>nive<span class=\"_ _3\"></span>l <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>f<span class=\"_ _3\"></span>ondos <span class=\"_ _8\"> </span>l\u00ed<span class=\"_ _3\"></span>quidos <span class=\"_ _8\"> </span>suficient<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>para financiar <span class=\"_ _5\"> </span>l<span class=\"_ _3\"></span>as <span class=\"_ _5\"> </span>operac<span class=\"_ _3\"></span>iones, <span class=\"_ _11\"> </span>fundamentalmente <span class=\"_ _11\"> </span>del <span class=\"_ _5\"> </span>segmento <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>oncolog\u00eda, <span class=\"_ _5\"> </span>consid<span class=\"_ _3\"></span>erando <span class=\"_ _11\"> </span>los <span class=\"_ _5\"> </span>plazos<span class=\"_ _3\"></span> previstos <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>lanzamient<span class=\"_ _3\"></span>o <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>productos <span class=\"_ _6\"> </span>a<span class=\"_ _3\"></span>l <span class=\"_ _6\"> </span>mercado, <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>necesidades <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>efectivo <span class=\"_ _8\"> </span>para <span class=\"_ _6\"> </span>inv<span class=\"_ _3\"></span>estigac<span class=\"_ _7\"></span>i\u00f3n <span class=\"_ _6\"> </span>y desarrollo y los costes de <span class=\"_ _3\"></span>las distintas f<span class=\"_ _3\"></span>uentes de fina<span class=\"_ _3\"></span>nciaci\u00f3n.<span class=\"_ _1e\"> </span>El Grupo hace <span class=\"_ _0\"></span>seguimiento<span class=\"_ _3\"></span> del <span class=\"_ _0\"></span>capital de acuerdo con el \u00edndice de apalancamiento. Este \u00edndice <span class=\"_ _0\"></span>se calcula como <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>deuda <span class=\"_ _8\"></span>neta <span class=\"_ _8\"> </span>d<span class=\"_ _3\"></span>ividida <span class=\"_ _8\"></span>entre <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>cap<span class=\"_ _3\"></span>ital <span class=\"_ _8\"></span>total. <span class=\"_ _8\"></span>La <span class=\"_ _8\"> </span>de<span class=\"_ _3\"></span>uda <span class=\"_ _8\"></span>neta <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>calcula<span class=\"_ _7\"></span> <span class=\"_ _8\"></span>como <span class=\"_ _6\"> </span>el <span class=\"_ _8\"></span>total <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>deudas financieras <span class=\"_ _e\"></span>(<span class=\"_ _3\"></span>incluyendo <span class=\"_ _a\"></span>las <span class=\"_ _e\"></span>deu<span class=\"_ _3\"></span>das <span class=\"_ _e\"></span>fina<span class=\"_ _3\"></span>ncieras <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>orrientes <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>corr<span class=\"_ _3\"></span>ientes, <span class=\"_ _e\"></span>t<span class=\"_ _3\"></span>al <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>muestran <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el balance <span class=\"_ _7\"></span>consolidado) <span class=\"_ _7\"></span>men<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>fectivo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>equival<span class=\"_ _3\"></span>entes <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>financ<span class=\"_ _3\"></span>ieros. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>capital se <span class=\"_ _b\"></span>calcula <span class=\"_ _0\"></span>como <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>patr<span class=\"_ _3\"></span>imonio <span class=\"_ _b\"></span>neto,<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>tal <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>como<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>mu<span class=\"_ _3\"></span>estra <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>onsolidadas, <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>deuda ne<span class=\"_ _0\"></span>ta.<span class=\"_ _3\"></span> Capital Total y Apalancamiento (Miles de Euros) 31/12/2023 31/12/2022 Deuda financiera a largo plazo (27.036) (25.883) Deuda financiera a corto plazo (12.825) (13.125) Tesorer\u00eda y equivalentes de tesorer\u00eda 60.024 149.813 Activos financieros no corrientes y corrientes 108.600 82.005 Patrimonio neto (193.438) (222.957) Capital total (64.675) (30.147) Apalancamiento 0,00% 0,00% Durante <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>ejercicio <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>efect<span class=\"_ _3\"></span>ivo y<span class=\"_ _3\"></span> los <span class=\"_ _3\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>(c<span class=\"_ _3\"></span>orrientes y<span class=\"_ _3\"></span> no <span class=\"_ _3\"></span>corr<span class=\"_ _3\"></span>ientes) <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>han <span class=\"_ _7\"></span>llevado a <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>tesorer\u00eda <span class=\"_ _6\"> </span>que<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>asciende <span class=\"_ _6\"> </span>a <span class=\"_ _9\"> </span>168.624 <span class=\"_ _6\"> </span>miles <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>e<span class=\"_ _3\"></span>uros, <span class=\"_ _6\"> </span>importe <span class=\"_ _6\"> </span>s<span class=\"_ _3\"></span>uperior <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _6\"> </span>suma <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>deud<span class=\"_ _3\"></span>a <span class=\"_ _6\"> </span>m\u00e1s patrimonio neto lo qu<span class=\"_ _3\"></span>e hace qu<span class=\"_ _3\"></span>e, al igual que suce<span class=\"_ _3\"></span>di\u00f3 <span class=\"_ _3\"></span>en 2022, no haya <span class=\"_ _3\"></span>apalanca<span class=\"_ _3\"></span>miento en 202<span class=\"_ _1e\"> </span><span class=\"_ _3\"></span>3<span class=\"lsa\">.<span class=\"_ _1e\"> </span></span>3.4.2<span class=\"ls0\"> E<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>al<span class=\"_ _b\"></span>or r<span class=\"_ _0\"></span>azo<span class=\"_ _b\"></span>nab<span class=\"_ _0\"></span>le </span>Los <span class=\"_ _5\"> </span>distintos <span class=\"_ _5\"> </span>niveles <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>instrumentos <span class=\"_ _5\"> </span>financieros<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>clasificados <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>acuerdo <span class=\"_ _5\"> </span>al <span class=\"_ _5\"> </span>m\u00e9todo <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>valoraci\u00f3n<span class=\"_ _3\"></span> empleado son los s<span class=\"_ _3\"></span>iguientes:<span class=\"_ _1e\"> </span>Nivel 1. Precios cotizad<span class=\"_ _3\"></span>os en mercados <span class=\"_ _3\"></span>activos<span class=\"_ _3\"></span> para instrumentos<span class=\"_ _3\"></span> id\u00e9nticos.<span class=\"_ _1e\"> </span>Nivel <span class=\"_ _6\"> </span>2. <span class=\"_ _6\"> </span>Inputs <span class=\"_ _9\"> </span>observables <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>instrume<span class=\"_ _3\"></span>nto, <span class=\"_ _6\"> </span>ya <span class=\"_ _6\"> </span>sea <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>irectamente <span class=\"_ _6\"> </span>(prec<span class=\"_ _3\"></span>ios) <span class=\"_ _6\"> </span>o <span class=\"_ _6\"> </span>indirecta<span class=\"_ _3\"></span>mente (basados en precios).<span class=\"_ _1e\"> </span>Nivel 3. Inputs que no <span class=\"_ _3\"></span>est\u00e1n basados en<span class=\"_ _3\"></span> datos observ<span class=\"_ _3\"></span>ables en el merc<span class=\"_ _3\"></span>ado.<span class=\"_ _7\"></span> La siguiente tabla presenta los activos y pas<span class=\"_ _3\"></span>ivos del Grupo valorados a valor r<span class=\"_ _3\"></span>azonable <span class=\"_ _3\"></span><span class=\"ls8\">a </span>31 de diciem<span class=\"_ _3\"></span>bre de 2023: Estimaci\u00f3n del valor razonable 2023                                (Miles de Euros) Nivel 1 Nivel 3 Total Activos financieros a valor razonable<span class=\"fc2\"> </span>con cambios en p\u00e9rdidas y ganancias Activos financieros a plazo (Nota 10) 5.968 - 5.968<span class=\"_ _1e\"> </span>Activos financieros a valor razonable con cambios en otro resultado global<span class=\"fc2\"> </span> - T\u00edtulos de patrimonio neto (Nota 12) 28<span class=\"ls0\"> </span>302<span class=\"ls0\"> </span>330<span class=\"ls0\"> </span> Total Activos 5.996 302<span class=\"ls0\"> </span>6.298 La siguiente tabla presenta los activos y pas<span class=\"_ _3\"></span>ivos del Grupo valorados a valor r<span class=\"_ _3\"></span>az<span class=\"_ _3\"></span>onable a 31 de diciembre<span class=\"_ _3\"></span> de 2022: Estimaci\u00f3n del valor razonable 2022                                (Miles de Euros) Nivel 1 Nivel 3 Total Activos financieros a valor razonable con cambios en p\u00e9rdidas y ganancias Activos financieros a plazo (Nota 10) 3.606 - 3.606 Activos financieros a valor razonable con cambios en otro resultado global  - T\u00edtulos de patrimonio neto (Nota 12) 33<span class=\"ls0\"> </span>302<span class=\"ls0\"> </span>335<span class=\"ls0\"> </span> Total Activos 3.639 302<span class=\"ls0\"> </span>3.941 El <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _7\"></span>razonabl<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>instrumentos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>negocian <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>merc<span class=\"_ _3\"></span>ados <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>basa <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los precios <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>cotizaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>m<span class=\"_ _3\"></span>ercado <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>fecha <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>balance. <span class=\"_ _a\"></span>Un <span class=\"_ _a\"></span>mercado <span class=\"_ _a\"></span>se <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>onsidera <span class=\"_ _a\"></span>activo <span class=\"_ _a\"></span>cuando <span class=\"_ _a\"></span>se puede <span class=\"_ _b\"></span>disponer <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _18\"></span>pr<span class=\"_ _3\"></span>ecios <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cotizaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>f\u00e1<span class=\"_ _7\"></span>cil <span class=\"_ _18\"></span>y <span class=\"_ _b\"></span>regular <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>trav\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>bolsa, <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>intermediar<span class=\"_ _3\"></span>ios financieros, <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>una <span class=\"_ _a\"></span>instituci\u00f3n <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>ectorial, <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>un <span class=\"_ _a\"></span>servicio <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>precios<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _e\"></span>orga<span class=\"_ _3\"></span>nismo <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>gulador, <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>esos precios <span class=\"_ _3\"></span>reflejan <span class=\"_ _3\"></span>transaccion<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>reales de <span class=\"_ _3\"></span>merc<span class=\"_ _3\"></span>ado q<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>producen <span class=\"_ _3\"></span>regularme<span class=\"_ _3\"></span>nte <span class=\"_ _3\"></span>entre part<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>que a<span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>t\u00faan en <span class=\"_ _8\"> </span>con<span class=\"_ _3\"></span>diciones <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>independencia <span class=\"_ _6\"> </span>mutua. <span class=\"_ _6\"> </span>El <span class=\"_ _6\"> </span>precio <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>otizaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>mercado <span class=\"_ _6\"> </span>usado <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>los <span class=\"_ _8\"></span>act<span class=\"_ _3\"></span>ivos financieros <span class=\"_ _3\"></span>mante<span class=\"_ _3\"></span>nidos <span class=\"_ _3\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>es <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>precio <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mprador <span class=\"_ _7\"></span>actual. <span class=\"_ _3\"></span>Estos <span class=\"_ _7\"></span>instrumentos <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>incluyen <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>el nivel 1.  El <span class=\"_ _a\"></span>va<span class=\"_ _3\"></span>lor <span class=\"_ _a\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _8\"></span>instrumentos<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _8\"></span>cotizan <span class=\"_ _8\"></span>en <span class=\"_ _a\"></span>un <span class=\"_ _8\"></span>mercado <span class=\"_ _8\"></span>activo <span class=\"_ _a\"></span>(por <span class=\"_ _8\"></span>ejemplo, derivados del mercado no <span class=\"_ _3\"></span>oficial) se determina usand<span class=\"_ _3\"></span>o t\u00e9cnicas de valoraci\u00f3<span class=\"_ _3\"></span>n. Las t\u00e9cnicas de valorac<span class=\"_ _3\"></span>i\u00f3n maximizan el <span class=\"_ _b\"></span>uso de <span class=\"_ _0\"></span>datos observables de<span class=\"_ _0\"></span> me<span class=\"_ _0\"></span>rcado que <span class=\"_ _0\"></span>est\u00e9n disponibles <span class=\"_ _0\"></span>y se <span class=\"_ _b\"></span>bas<span class=\"_ _3\"></span>an <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la me<span class=\"_ _3\"></span>nor medida posible <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>estimac<span class=\"_ _3\"></span>iones <span class=\"_ _a\"></span>es<span class=\"_ _3\"></span>pec\u00edficas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>entidades. <span class=\"_ _a\"></span>Si <span class=\"_ _a\"></span>t<span class=\"_ _3\"></span>odos <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>datos<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>significativos <span class=\"_ _8\"></span>necesarios <span class=\"_ _a\"></span>para calcular el valor razo<span class=\"_ _3\"></span>nable de un instrume<span class=\"_ _3\"></span>nto son observ<span class=\"_ _3\"></span>ables, el instrumento s<span class=\"_ _3\"></span>e incluye en el nive<span class=\"_ _3\"></span>l 2.<span class=\"_ _7\"></span> Si uno <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span> m\u00e1<span class=\"_ _0\"></span>s datos significativos no <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e basan <span class=\"_ _0\"></span>en datos de<span class=\"_ _0\"></span> mercado <span class=\"_ _0\"></span>observables,<span class=\"_ _3\"></span> el <span class=\"_ _0\"></span>instrumento se i<span class=\"_ _0\"></span>ncluye en el nivel 3. Se <span class=\"_ _7\"></span>clasifica <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>instrumento <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>nivel <span class=\"_ _7\"></span>m<span class=\"_ _3\"></span>\u00e1s <span class=\"_ _7\"></span>bajo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>inputs <span class=\"_ _7\"></span>utilizados<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>sean <span class=\"_ _7\"></span>significativos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>el<span class=\"_ _3\"></span> conjunto del valor r<span class=\"_ _3\"></span>azonable del instrume<span class=\"_ _3\"></span>nto. <span class=\"_ _3\"></span> El <span class=\"_ _7\"></span>valor <span class=\"_ _e\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>t\u00edtulos <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>deuda<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>t<span class=\"_ _3\"></span>ipo <span class=\"_ _7\"></span>f<span class=\"_ _3\"></span>ijo <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>cotiza<span class=\"_ _3\"></span>dos <span class=\"_ _7\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _e\"></span>precio <span class=\"_ _e\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>iguala <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>rendimie<span class=\"_ _3\"></span>nto interno de la invers<span class=\"_ _3\"></span>i\u00f3n al rendimiento<span class=\"_ _3\"></span> de mercado de l<span class=\"_ _3\"></span>a deuda p\u00fablic<span class=\"_ _3\"></span>a en cada momen<span class=\"_ _3\"></span>to.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "3.4<span class=\"ls0\"> Ri<span class=\"_ _b\"></span>esgo <span class=\"_ _b\"></span>de li<span class=\"_ _b\"></span>quid<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>z </span>Una <span class=\"_ _9\"> </span>gesti\u00f3n <span class=\"_ _6\"> </span>prud<span class=\"_ _3\"></span>ente <span class=\"_ _9\"> </span>del <span class=\"_ _6\"> </span>riesgo <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>li<span class=\"_ _0\"></span>quidez <span class=\"_ _9\"> </span>implica <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>mant<span class=\"_ _3\"></span>enimiento <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>su<span class=\"_ _3\"></span>ficiente <span class=\"_ _9\"> </span>efectivo <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>valores negociables, <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>disp<span class=\"_ _3\"></span>onibilidad <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>financiac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _10\"> </span>mediante <span class=\"_ _10\"> </span>un <span class=\"_ _10\"> </span>importe<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>suficiente <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>l\u00edneas <span class=\"_ _c\"> </span>de <span class=\"_ _11\"> </span>cr\u00e9dito<span class=\"_ _3\"></span> comprometidas y tener cap<span class=\"_ _3\"></span>acidad para liquidar pos<span class=\"_ _3\"></span>iciones en<span class=\"_ _3\"></span> el mercado. <span class=\"_ _3\"></span>El departamento de tesorer\u00eda <span class=\"_ _3\"></span>del Grupo tiene <span class=\"_ _0\"></span>como objetivo mantener la flexibilidad en la fi<span class=\"_ _0\"></span>nanciaci\u00f3n mediante la disponibilidad de l\u00edneas de cr\u00e9dito, <span class=\"_ _3\"></span>as\u00ed <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>fond<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>uficientes <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>activos <span class=\"_ _7\"></span>financieros <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>hacer<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>frente <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sus<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>obliga<span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>iones, especialmente las del s<span class=\"_ _3\"></span>egmento de onco<span class=\"_ _3\"></span>log\u00eda.<span class=\"_ _3\"></span> La <span class=\"_ _6\"> </span>sit<span class=\"_ _3\"></span>uaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>tesorer\u00ed<span class=\"_ _3\"></span>a <span class=\"_ _9\"> </span>neta, <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>define <span class=\"_ _6\"> </span>como<span class=\"_ _3\"></span> <span class=\"_ _9\"> </span>tesorer\u00eda <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>equivalentes <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>los <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>financieros corrientes <span class=\"_ _7\"></span>(<span class=\"_ _3\"></span>162.562 <span class=\"_ _e\"></span>mi<span class=\"_ _3\"></span>les <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _e\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>2023<span class=\"_ _3\"></span><span class=\"ls16\">, <span class=\"_ _7\"></span></span>182.4<span class=\"_ _3\"></span>20 <span class=\"_ _e\"></span>miles <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>euros <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>2022<span class=\"_ _3\"></span>) <span class=\"_ _e\"></span>menos <span class=\"_ _e\"></span>deuda <span class=\"_ _e\"></span>financiera<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>a<span class=\"_ _3\"></span> corto <span class=\"_ _e\"></span>plazo <span class=\"_ _e\"></span>(<span class=\"_ _3\"></span>12.825 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>euros <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>202<span class=\"_ _3\"></span>3,13.1<span class=\"_ _3\"></span>25 <span class=\"_ _a\"></span>miles <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>uros <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>2022)<span class=\"_ _3\"></span>, <span class=\"_ _e\"></span>fue <span class=\"_ _a\"></span>positiva <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _e\"></span>im<span class=\"_ _3\"></span>porte <span class=\"_ _e\"></span>de 149.737 a finales d<span class=\"_ _3\"></span>e 2023 (posit<span class=\"_ _3\"></span>iva por importe de <span class=\"_ _3\"></span>169.295 <span class=\"_ _3\"></span>miles de euros<span class=\"_ _3\"></span> en 2022).  La <span class=\"_ _0\"></span>deuda financiera a <span class=\"_ _0\"></span>largo pl<span class=\"_ _0\"></span>azo asciende a 27.036 mil<span class=\"_ _0\"></span>es de eu<span class=\"_ _0\"></span>ros (25.883 miles de <span class=\"_ _b\"></span>euros<span class=\"_ _3\"></span> en <span class=\"_ _b\"></span>20<span class=\"_ _3\"></span>22), de los que <span class=\"_ _a\"></span><span class=\"ls0\">1<span class=\"_ _3\"></span>0.267 <span class=\"_ _8\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>(</span>8.943<span class=\"ls0\"> <span class=\"_ _8\"></span>miles <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>euros <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>2022) <span class=\"_ _8\"></span>corresponden <span class=\"_ _8\"></span>a <span class=\"_ _a\"></span>antici<span class=\"_ _3\"></span>pos <span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>eembolsables <span class=\"_ _8\"></span>de<span class=\"_ _1e\"> </span></span>organismos of<span class=\"_ _3\"></span>iciales par<span class=\"_ _3\"></span>a financiaci\u00f3n <span class=\"_ _3\"></span>de I+D, <span class=\"_ _3\"></span>consist<span class=\"_ _3\"></span>entes en <span class=\"_ _3\"></span>pr\u00e9stamos <span class=\"_ _3\"></span>a 10 <span class=\"_ _3\"></span>a\u00f1os c<span class=\"_ _3\"></span>on tres de <span class=\"_ _3\"></span>carenc<span class=\"_ _e\"></span>ia y sin inter\u00e9s o a tipos inf<span class=\"_ _3\"></span>eriores al mercado<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> En <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _b\"></span>consu<span class=\"_ _3\"></span>mi\u00f3 <span class=\"_ _b\"></span>efect<span class=\"_ _3\"></span>ivo <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>las<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>actividades <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _b\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span> <span class=\"_ _b\"></span>13.446 <span class=\"_ _0\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros,<span class=\"_ _3\"></span> mientras que en 20<span class=\"_ _3\"></span>22 gene<span class=\"_ _3\"></span>r\u00f3 flujos positivos por imp<span class=\"_ _3\"></span>orte de <span class=\"_ _3\"></span>38.321 m<span class=\"_ _3\"></span>iles de euros<span class=\"_ _3\"></span>.  En <span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>laci\u00f3n <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>situaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>liquidez <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>Gr<span class=\"_ _7\"></span>upo <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>cierre <span class=\"_ _7\"></span>del <span class=\"_ _3\"></span>ejerc<span class=\"_ _3\"></span>icio <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>caben <span class=\"_ _7\"></span>se\u00f1alar <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>siguientes aspectos:<span class=\"_ _1e\"> </span>El <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>f<span class=\"_ _3\"></span>inaliz\u00f3 <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>una <span class=\"_ _b\"></span>posici\u00f3n de <span class=\"_ _18\"></span>tes<span class=\"_ _3\"></span>orer\u00eda <span class=\"_ _b\"></span>y equivalentes <span class=\"_ _b\"></span>m\u00e1s <span class=\"_ _b\"></span>ac<span class=\"_ _3\"></span>tivos <span class=\"_ _b\"></span>fi<span class=\"_ _3\"></span>nancieros <span class=\"_ _0\"></span>corrientes por importe de 16<span class=\"_ _3\"></span>2.562 miles de e<span class=\"_ _3\"></span>uros.<span class=\"_ _1e\"> </span>El <span class=\"_ _b\"></span>Grupo cuenta <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>iciembre <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>20<span class=\"_ _3\"></span>23 <span class=\"_ _0\"></span>con <span class=\"_ _b\"></span>ac<span class=\"_ _3\"></span>tivos fi<span class=\"_ _0\"></span>nancieros no<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>orrientes por <span class=\"_ _b\"></span>importe de<span class=\"_ _0\"></span> 6.062 miles de euros.<span class=\"_ _1e\"> </span>El <span class=\"_ _7\"></span>Gru<span class=\"_ _3\"></span>po <span class=\"_ _e\"></span>cuenta <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _e\"></span>l\u00ednea<span class=\"_ _3\"></span>s <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>cr\u00e9dito <span class=\"_ _e\"></span>no <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>ispuestas <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>import<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>8.<span class=\"_ _3\"></span>042 <span class=\"_ _e\"></span>miles<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>euros<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>3<span class=\"_ _3\"></span>1 <span class=\"_ _e\"></span>de diciembre de 2023<span class=\"_ _3\"></span><span class=\"lsa\">.<span class=\"_ _1e\"> </span></span>El fondo de maniobra <span class=\"_ _3\"></span>es pos<span class=\"_ _3\"></span>itivo en un importe de<span class=\"_ _3\"></span> 156.714 <span class=\"_ _3\"></span>miles de e<span class=\"_ _3\"></span>uros . El Grupo realiza <span class=\"_ _0\"></span>un seguimiento peri\u00f3dico de sus previsiones de<span class=\"_ _0\"></span> liquidez en funci<span class=\"_ _3\"></span>\u00f3n de los fl<span class=\"_ _0\"></span>ujos de efectivo esperados, <span class=\"_ _8\"></span>especialmente<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>correspondientes <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>este <span class=\"_ _8\"></span>segmento, <span class=\"_ _8\"></span>estiman<span class=\"_ _3\"></span>do <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Direcci\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>mantiene suficiente <span class=\"_ _e\"></span>efectivo <span class=\"_ _e\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>valores<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>negociables, <span class=\"_ _e\"></span>as<span class=\"_ _3\"></span>\u00ed <span class=\"_ _e\"></span>como <span class=\"_ _e\"></span>l\u00ed<span class=\"_ _3\"></span>neas <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>cr\u00e9dito<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>disponibles<span class=\"_ _3\"></span>, <span class=\"_ _e\"></span>para <span class=\"_ _e\"></span>hacer <span class=\"_ _e\"></span>fre<span class=\"_ _3\"></span>nte <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>sus necesidades de l<span class=\"_ _3\"></span>iquidez y compro<span class=\"_ _3\"></span>misos de pago en <span class=\"_ _3\"></span>los plazos que estim<span class=\"_ _3\"></span>a ser\u00e1n necesarios.<span class=\"_ _7\"></span> Con <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>na <span class=\"_ _7\"></span>periodicidad <span class=\"_ _7\"></span>m\u00ednima <span class=\"_ _7\"></span>anual, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>direcci\u00f3n <span class=\"_ _7\"></span>financiera <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _7\"></span>presenta <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>administradores<span class=\"_ _3\"></span> un plan de <span class=\"_ _0\"></span>negocio para los 5 <span class=\"_ _0\"></span>a\u00f1os siguientes, junto con las <span class=\"_ _0\"></span>estimaciones de <span class=\"_ _3\"></span>flujos de caja pa<span class=\"_ _0\"></span>ra el siguiente a\u00f1o, <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>incluye <span class=\"_ _7\"></span>distintos <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>scenarios <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>igen <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>aplicaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>recursos <span class=\"_ _3\"></span>financ<span class=\"_ _3\"></span>ieros, <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>base <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>avance <span class=\"_ _7\"></span>de las investigaciones en<span class=\"_ _3\"></span> curso.<span class=\"_ _3\"></span> Los Administradores estiman que en 2024 la inversi\u00f3n<span class=\"_ _3\"></span> en <span class=\"_ _0\"></span>I+D ser\u00e1 superior a la realizada<span class=\"_ _3\"></span> en 2023 mientras que el resto de gastos <span class=\"_ _3\"></span>operativos no sufrir\u00e1<span class=\"_ _3\"></span>n incremen<span class=\"_ _3\"></span>tos significativos.<span class=\"_ _7\"></span> En <span class=\"_ _a\"></span>co<span class=\"_ _3\"></span>nsecuencia, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>formul<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _8\"></span>presentes <span class=\"_ _8\"></span>cuentas <span class=\"_ _8\"></span>anuales <span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>onsolidadas, <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>Administradores consideran <span class=\"_ _6\"> </span>que <span class=\"_ _8\"> </span>e<span class=\"_ _3\"></span>l <span class=\"_ _8\"> </span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _6\"> </span>cuenta <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>suficiente <span class=\"_ _6\"> </span>liquidez <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>afron<span class=\"_ _3\"></span>tar <span class=\"_ _6\"> </span>sus <span class=\"_ _6\"> </span>proyectos <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>inves<span class=\"_ _3\"></span>tigaci\u00f3n <span class=\"_ _6\"> </span>y desarrollo y cumplir c<span class=\"_ _3\"></span>on sus comprom<span class=\"_ _3\"></span>isos futuros de pago.<span class=\"_ _7\"></span> La <span class=\"_ _b\"></span>t<span class=\"_ _3\"></span>abla <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e muestra <span class=\"_ _b\"></span>a continuaci\u00f3n <span class=\"_ _b\"></span>pres<span class=\"_ _3\"></span>enta un <span class=\"_ _b\"></span>an\u00e1lisis de <span class=\"_ _b\"></span>los pasivos <span class=\"_ _b\"></span>f<span class=\"_ _3\"></span>inancieros del <span class=\"_ _b\"></span>Grupo agrupados por <span class=\"_ _0\"></span>vencimientos de acue<span class=\"_ _0\"></span>rdo con <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>os plazos <span class=\"_ _0\"></span>pend<span class=\"_ _3\"></span>ientes a <span class=\"_ _b\"></span>la fecha de <span class=\"_ _b\"></span>b<span class=\"_ _3\"></span>alance hasta <span class=\"_ _b\"></span>la fecha de <span class=\"_ _b\"></span>venci<span class=\"_ _3\"></span>miento estipulada <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>con<span class=\"_ _3\"></span>trato, <span class=\"_ _e\"></span>incluyendo <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>orrespondientes <span class=\"_ _e\"></span>intereses. <span class=\"_ _e\"></span>Los <span class=\"_ _e\"></span>importes <span class=\"_ _e\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _e\"></span>muestran <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>la tabla <span class=\"_ _18\"></span>c<span class=\"_ _3\"></span>orresponden <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _b\"></span>flujos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>efectivo <span class=\"_ _b\"></span>est<span class=\"_ _3\"></span>ipulados <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>contrato<span class=\"_ _3\"></span>, <span class=\"_ _b\"></span>sin <span class=\"_ _18\"></span>d<span class=\"_ _3\"></span>escontar. <span class=\"_ _b\"></span>Al <span class=\"_ _b\"></span>tr<span class=\"_ _7\"></span>atarse <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cantidades<span class=\"_ _3\"></span> no descontadas, y que incluyen intereses futuros,<span class=\"_ _3\"></span> no pueden ser cruzados con los importes reconocidos en balance en concepto <span class=\"_ _3\"></span>de deudas fina<span class=\"_ _3\"></span>ncieras, instrumen<span class=\"_ _3\"></span>tos derivados, proveed<span class=\"_ _3\"></span>ores y otras cuent<span class=\"_ _3\"></span>as a pagar.<span class=\"_ _7\"></span> Pasivos financieros por vencimiento a 31/12/2023 (Miles de Euros)  2024<span class=\"ls0\"> </span>2025<span class=\"ls0\">-2026 </span>2027<span class=\"ls0\">-2029 </span>2030 en adelante Total Deudas con entidades de cr\u00e9dito y otras deudas financieras 10.390 1.750 17.880 - 30.020 Deudas con organismos oficiales  2.435 4.273 5.154 2.647 14.509 Deudas por arrendamientos financieros  1.980 1.675 253<span class=\"ls0\"> </span>- 3.908 Proveedores 29.175 - - - 29.175 Otras cuentas a pagar 2.134 - - - 2.134  Total Pasivos 46.114 7.698 23.287 2.647 79.746 Pasivos financieros por vencimiento a 31/12/2022 (Miles de Euros)  2023<span class=\"ls0\"> </span>2024<span class=\"ls0\">-2025 </span>2026<span class=\"ls0\">-2028 </span>2029 en adelante Total<span class=\"_ _1e\"> </span>Deudas con entidades de cr\u00e9dito y otras deudas financieras 2.441 4.656 19.203 - 26.300 Deudas con organismos oficiales  3.923 5.308 4.081 883<span class=\"ls0\"> </span>14.195 Deudas por arrendamientos financieros  1.669 1.779 326<span class=\"ls0\"> </span>- 3.774 Proveedores 27.492 - - - 27.492 Otras cuentas a pagar 2.467 - - - 2.467  Total Pasivos 37.992 11.743 23.610 883<span class=\"ls0\"> </span>74.228 3.4.1<span class=\"ls0\"> Ge<span class=\"_ _0\"></span>sti<span class=\"_ _b\"></span>\u00f3n d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> ca<span class=\"_ _b\"></span>pita<span class=\"_ _b\"></span>l </span>Hasta la fecha los objetivos<span class=\"_ _3\"></span> del Grupo en relac<span class=\"_ _3\"></span>i\u00f3n con el capital son sa<span class=\"_ _3\"></span>lvaguardar la capac<span class=\"_ _3\"></span>idad del mismo para <span class=\"_ _8\"></span>continuar <span class=\"_ _6\"> </span>como <span class=\"_ _8\"></span>empr<span class=\"_ _3\"></span>esa <span class=\"_ _8\"> </span>en <span class=\"_ _6\"> </span>funcionamie<span class=\"_ _3\"></span>nto <span class=\"_ _8\"></span>y <span class=\"_ _6\"> </span>captar <span class=\"_ _8\"></span>un <span class=\"_ _8\"> </span>nive<span class=\"_ _3\"></span>l <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>f<span class=\"_ _3\"></span>ondos <span class=\"_ _8\"> </span>l\u00ed<span class=\"_ _3\"></span>quidos <span class=\"_ _8\"> </span>suficient<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>para financiar <span class=\"_ _5\"> </span>l<span class=\"_ _3\"></span>as <span class=\"_ _5\"> </span>operac<span class=\"_ _3\"></span>iones, <span class=\"_ _11\"> </span>fundamentalmente <span class=\"_ _11\"> </span>del <span class=\"_ _5\"> </span>segmento <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>oncolog\u00eda, <span class=\"_ _5\"> </span>consid<span class=\"_ _3\"></span>erando <span class=\"_ _11\"> </span>los <span class=\"_ _5\"> </span>plazos<span class=\"_ _3\"></span> previstos <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>lanzamient<span class=\"_ _3\"></span>o <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>productos <span class=\"_ _6\"> </span>a<span class=\"_ _3\"></span>l <span class=\"_ _6\"> </span>mercado, <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>necesidades <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>efectivo <span class=\"_ _8\"> </span>para <span class=\"_ _6\"> </span>inv<span class=\"_ _3\"></span>estigac<span class=\"_ _7\"></span>i\u00f3n <span class=\"_ _6\"> </span>y desarrollo y los costes de <span class=\"_ _3\"></span>las distintas f<span class=\"_ _3\"></span>uentes de fina<span class=\"_ _3\"></span>nciaci\u00f3n.<span class=\"_ _1e\"> </span>El Grupo hace <span class=\"_ _0\"></span>seguimiento<span class=\"_ _3\"></span> del <span class=\"_ _0\"></span>capital de acuerdo con el \u00edndice de apalancamiento. Este \u00edndice <span class=\"_ _0\"></span>se calcula como <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>deuda <span class=\"_ _8\"></span>neta <span class=\"_ _8\"> </span>d<span class=\"_ _3\"></span>ividida <span class=\"_ _8\"></span>entre <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>cap<span class=\"_ _3\"></span>ital <span class=\"_ _8\"></span>total. <span class=\"_ _8\"></span>La <span class=\"_ _8\"> </span>de<span class=\"_ _3\"></span>uda <span class=\"_ _8\"></span>neta <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>calcula<span class=\"_ _7\"></span> <span class=\"_ _8\"></span>como <span class=\"_ _6\"> </span>el <span class=\"_ _8\"></span>total <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>deudas financieras <span class=\"_ _e\"></span>(<span class=\"_ _3\"></span>incluyendo <span class=\"_ _a\"></span>las <span class=\"_ _e\"></span>deu<span class=\"_ _3\"></span>das <span class=\"_ _e\"></span>fina<span class=\"_ _3\"></span>ncieras <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>orrientes <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>corr<span class=\"_ _3\"></span>ientes, <span class=\"_ _e\"></span>t<span class=\"_ _3\"></span>al <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>muestran <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el balance <span class=\"_ _7\"></span>consolidado) <span class=\"_ _7\"></span>men<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>fectivo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>equival<span class=\"_ _3\"></span>entes <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>financ<span class=\"_ _3\"></span>ieros. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>capital se <span class=\"_ _b\"></span>calcula <span class=\"_ _0\"></span>como <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>patr<span class=\"_ _3\"></span>imonio <span class=\"_ _b\"></span>neto,<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>tal <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>como<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>mu<span class=\"_ _3\"></span>estra <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>onsolidadas, <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>deuda ne<span class=\"_ _0\"></span>ta.<span class=\"_ _3\"></span> Capital Total y Apalancamiento (Miles de Euros) 31/12/2023 31/12/2022 Deuda financiera a largo plazo (27.036) (25.883) Deuda financiera a corto plazo (12.825) (13.125) Tesorer\u00eda y equivalentes de tesorer\u00eda 60.024 149.813 Activos financieros no corrientes y corrientes 108.600 82.005 Patrimonio neto (193.438) (222.957) Capital total (64.675) (30.147) Apalancamiento 0,00% 0,00% Durante <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>ejercicio <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>efect<span class=\"_ _3\"></span>ivo y<span class=\"_ _3\"></span> los <span class=\"_ _3\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>(c<span class=\"_ _3\"></span>orrientes y<span class=\"_ _3\"></span> no <span class=\"_ _3\"></span>corr<span class=\"_ _3\"></span>ientes) <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>han <span class=\"_ _7\"></span>llevado a <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>tesorer\u00eda <span class=\"_ _6\"> </span>que<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>asciende <span class=\"_ _6\"> </span>a <span class=\"_ _9\"> </span>168.624 <span class=\"_ _6\"> </span>miles <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>e<span class=\"_ _3\"></span>uros, <span class=\"_ _6\"> </span>importe <span class=\"_ _6\"> </span>s<span class=\"_ _3\"></span>uperior <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _6\"> </span>suma <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>deud<span class=\"_ _3\"></span>a <span class=\"_ _6\"> </span>m\u00e1s patrimonio neto lo qu<span class=\"_ _3\"></span>e hace qu<span class=\"_ _3\"></span>e, al igual que suce<span class=\"_ _3\"></span>di\u00f3 <span class=\"_ _3\"></span>en 2022, no haya <span class=\"_ _3\"></span>apalanca<span class=\"_ _3\"></span>miento en 202<span class=\"_ _1e\"> </span><span class=\"_ _3\"></span>3<span class=\"lsa\">.<span class=\"_ _1e\"> </span></span>3.4.2<span class=\"ls0\"> E<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>al<span class=\"_ _b\"></span>or r<span class=\"_ _0\"></span>azo<span class=\"_ _b\"></span>nab<span class=\"_ _0\"></span>le </span>Los <span class=\"_ _5\"> </span>distintos <span class=\"_ _5\"> </span>niveles <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>instrumentos <span class=\"_ _5\"> </span>financieros<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>clasificados <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>acuerdo <span class=\"_ _5\"> </span>al <span class=\"_ _5\"> </span>m\u00e9todo <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>valoraci\u00f3n<span class=\"_ _3\"></span> empleado son los s<span class=\"_ _3\"></span>iguientes:<span class=\"_ _1e\"> </span>Nivel 1. Precios cotizad<span class=\"_ _3\"></span>os en mercados <span class=\"_ _3\"></span>activos<span class=\"_ _3\"></span> para instrumentos<span class=\"_ _3\"></span> id\u00e9nticos.<span class=\"_ _1e\"> </span>Nivel <span class=\"_ _6\"> </span>2. <span class=\"_ _6\"> </span>Inputs <span class=\"_ _9\"> </span>observables <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>instrume<span class=\"_ _3\"></span>nto, <span class=\"_ _6\"> </span>ya <span class=\"_ _6\"> </span>sea <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>irectamente <span class=\"_ _6\"> </span>(prec<span class=\"_ _3\"></span>ios) <span class=\"_ _6\"> </span>o <span class=\"_ _6\"> </span>indirecta<span class=\"_ _3\"></span>mente (basados en precios).<span class=\"_ _1e\"> </span>Nivel 3. Inputs que no <span class=\"_ _3\"></span>est\u00e1n basados en<span class=\"_ _3\"></span> datos observ<span class=\"_ _3\"></span>ables en el merc<span class=\"_ _3\"></span>ado.<span class=\"_ _7\"></span> La siguiente tabla presenta los activos y pas<span class=\"_ _3\"></span>ivos del Grupo valorados a valor r<span class=\"_ _3\"></span>azonable <span class=\"_ _3\"></span><span class=\"ls8\">a </span>31 de diciem<span class=\"_ _3\"></span>bre de 2023: Estimaci\u00f3n del valor razonable 2023                                (Miles de Euros) Nivel 1 Nivel 3 Total Activos financieros a valor razonable<span class=\"fc2\"> </span>con cambios en p\u00e9rdidas y ganancias Activos financieros a plazo (Nota 10) 5.968 - 5.968<span class=\"_ _1e\"> </span>Activos financieros a valor razonable con cambios en otro resultado global<span class=\"fc2\"> </span> - T\u00edtulos de patrimonio neto (Nota 12) 28<span class=\"ls0\"> </span>302<span class=\"ls0\"> </span>330<span class=\"ls0\"> </span> Total Activos 5.996 302<span class=\"ls0\"> </span>6.298 La siguiente tabla presenta los activos y pas<span class=\"_ _3\"></span>ivos del Grupo valorados a valor r<span class=\"_ _3\"></span>az<span class=\"_ _3\"></span>onable a 31 de diciembre<span class=\"_ _3\"></span> de 2022: Estimaci\u00f3n del valor razonable 2022                                (Miles de Euros) Nivel 1 Nivel 3 Total Activos financieros a valor razonable con cambios en p\u00e9rdidas y ganancias Activos financieros a plazo (Nota 10) 3.606 - 3.606 Activos financieros a valor razonable con cambios en otro resultado global  - T\u00edtulos de patrimonio neto (Nota 12) 33<span class=\"ls0\"> </span>302<span class=\"ls0\"> </span>335<span class=\"ls0\"> </span> Total Activos 3.639 302<span class=\"ls0\"> </span>3.941 El <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _7\"></span>razonabl<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>instrumentos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>negocian <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>merc<span class=\"_ _3\"></span>ados <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>basa <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los precios <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>cotizaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>m<span class=\"_ _3\"></span>ercado <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>fecha <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>balance. <span class=\"_ _a\"></span>Un <span class=\"_ _a\"></span>mercado <span class=\"_ _a\"></span>se <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>onsidera <span class=\"_ _a\"></span>activo <span class=\"_ _a\"></span>cuando <span class=\"_ _a\"></span>se puede <span class=\"_ _b\"></span>disponer <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _18\"></span>pr<span class=\"_ _3\"></span>ecios <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cotizaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>f\u00e1<span class=\"_ _7\"></span>cil <span class=\"_ _18\"></span>y <span class=\"_ _b\"></span>regular <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>trav\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>bolsa, <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>intermediar<span class=\"_ _3\"></span>ios financieros, <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>una <span class=\"_ _a\"></span>instituci\u00f3n <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>ectorial, <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>un <span class=\"_ _a\"></span>servicio <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>precios<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _e\"></span>orga<span class=\"_ _3\"></span>nismo <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>gulador, <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>esos precios <span class=\"_ _3\"></span>reflejan <span class=\"_ _3\"></span>transaccion<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>reales de <span class=\"_ _3\"></span>merc<span class=\"_ _3\"></span>ado q<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>producen <span class=\"_ _3\"></span>regularme<span class=\"_ _3\"></span>nte <span class=\"_ _3\"></span>entre part<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>que a<span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>t\u00faan en <span class=\"_ _8\"> </span>con<span class=\"_ _3\"></span>diciones <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>independencia <span class=\"_ _6\"> </span>mutua. <span class=\"_ _6\"> </span>El <span class=\"_ _6\"> </span>precio <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>otizaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>mercado <span class=\"_ _6\"> </span>usado <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>los <span class=\"_ _8\"></span>act<span class=\"_ _3\"></span>ivos financieros <span class=\"_ _3\"></span>mante<span class=\"_ _3\"></span>nidos <span class=\"_ _3\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>es <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>precio <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mprador <span class=\"_ _7\"></span>actual. <span class=\"_ _3\"></span>Estos <span class=\"_ _7\"></span>instrumentos <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>incluyen <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>el nivel 1.  El <span class=\"_ _a\"></span>va<span class=\"_ _3\"></span>lor <span class=\"_ _a\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _8\"></span>instrumentos<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _8\"></span>cotizan <span class=\"_ _8\"></span>en <span class=\"_ _a\"></span>un <span class=\"_ _8\"></span>mercado <span class=\"_ _8\"></span>activo <span class=\"_ _a\"></span>(por <span class=\"_ _8\"></span>ejemplo, derivados del mercado no <span class=\"_ _3\"></span>oficial) se determina usand<span class=\"_ _3\"></span>o t\u00e9cnicas de valoraci\u00f3<span class=\"_ _3\"></span>n. Las t\u00e9cnicas de valorac<span class=\"_ _3\"></span>i\u00f3n maximizan el <span class=\"_ _b\"></span>uso de <span class=\"_ _0\"></span>datos observables de<span class=\"_ _0\"></span> me<span class=\"_ _0\"></span>rcado que <span class=\"_ _0\"></span>est\u00e9n disponibles <span class=\"_ _0\"></span>y se <span class=\"_ _b\"></span>bas<span class=\"_ _3\"></span>an <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la me<span class=\"_ _3\"></span>nor medida posible <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>estimac<span class=\"_ _3\"></span>iones <span class=\"_ _a\"></span>es<span class=\"_ _3\"></span>pec\u00edficas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>entidades. <span class=\"_ _a\"></span>Si <span class=\"_ _a\"></span>t<span class=\"_ _3\"></span>odos <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>datos<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>significativos <span class=\"_ _8\"></span>necesarios <span class=\"_ _a\"></span>para calcular el valor razo<span class=\"_ _3\"></span>nable de un instrume<span class=\"_ _3\"></span>nto son observ<span class=\"_ _3\"></span>ables, el instrumento s<span class=\"_ _3\"></span>e incluye en el nive<span class=\"_ _3\"></span>l 2.<span class=\"_ _7\"></span> Si uno <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span> m\u00e1<span class=\"_ _0\"></span>s datos significativos no <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e basan <span class=\"_ _0\"></span>en datos de<span class=\"_ _0\"></span> mercado <span class=\"_ _0\"></span>observables,<span class=\"_ _3\"></span> el <span class=\"_ _0\"></span>instrumento se i<span class=\"_ _0\"></span>ncluye en el nivel 3. Se <span class=\"_ _7\"></span>clasifica <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>instrumento <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>nivel <span class=\"_ _7\"></span>m<span class=\"_ _3\"></span>\u00e1s <span class=\"_ _7\"></span>bajo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>inputs <span class=\"_ _7\"></span>utilizados<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>sean <span class=\"_ _7\"></span>significativos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>el<span class=\"_ _3\"></span> conjunto del valor r<span class=\"_ _3\"></span>azonable del instrume<span class=\"_ _3\"></span>nto. <span class=\"_ _3\"></span> El <span class=\"_ _7\"></span>valor <span class=\"_ _e\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>t\u00edtulos <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>deuda<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>t<span class=\"_ _3\"></span>ipo <span class=\"_ _7\"></span>f<span class=\"_ _3\"></span>ijo <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>cotiza<span class=\"_ _3\"></span>dos <span class=\"_ _7\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _e\"></span>precio <span class=\"_ _e\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>iguala <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>rendimie<span class=\"_ _3\"></span>nto interno de la invers<span class=\"_ _3\"></span>i\u00f3n al rendimiento<span class=\"_ _3\"></span> de mercado de l<span class=\"_ _3\"></span>a deuda p\u00fablic<span class=\"_ _3\"></span>a en cada momen<span class=\"_ _3\"></span>to.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "3.4.1<span class=\"ls0\"> Ge<span class=\"_ _0\"></span>sti<span class=\"_ _b\"></span>\u00f3n d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> ca<span class=\"_ _b\"></span>pita<span class=\"_ _b\"></span>l </span>Hasta la fecha los objetivos<span class=\"_ _3\"></span> del Grupo en relac<span class=\"_ _3\"></span>i\u00f3n con el capital son sa<span class=\"_ _3\"></span>lvaguardar la capac<span class=\"_ _3\"></span>idad del mismo para <span class=\"_ _8\"></span>continuar <span class=\"_ _6\"> </span>como <span class=\"_ _8\"></span>empr<span class=\"_ _3\"></span>esa <span class=\"_ _8\"> </span>en <span class=\"_ _6\"> </span>funcionamie<span class=\"_ _3\"></span>nto <span class=\"_ _8\"></span>y <span class=\"_ _6\"> </span>captar <span class=\"_ _8\"></span>un <span class=\"_ _8\"> </span>nive<span class=\"_ _3\"></span>l <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>f<span class=\"_ _3\"></span>ondos <span class=\"_ _8\"> </span>l\u00ed<span class=\"_ _3\"></span>quidos <span class=\"_ _8\"> </span>suficient<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>para financiar <span class=\"_ _5\"> </span>l<span class=\"_ _3\"></span>as <span class=\"_ _5\"> </span>operac<span class=\"_ _3\"></span>iones, <span class=\"_ _11\"> </span>fundamentalmente <span class=\"_ _11\"> </span>del <span class=\"_ _5\"> </span>segmento <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>oncolog\u00eda, <span class=\"_ _5\"> </span>consid<span class=\"_ _3\"></span>erando <span class=\"_ _11\"> </span>los <span class=\"_ _5\"> </span>plazos<span class=\"_ _3\"></span> previstos <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>lanzamient<span class=\"_ _3\"></span>o <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>productos <span class=\"_ _6\"> </span>a<span class=\"_ _3\"></span>l <span class=\"_ _6\"> </span>mercado, <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>necesidades <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>efectivo <span class=\"_ _8\"> </span>para <span class=\"_ _6\"> </span>inv<span class=\"_ _3\"></span>estigac<span class=\"_ _7\"></span>i\u00f3n <span class=\"_ _6\"> </span>y desarrollo y los costes de <span class=\"_ _3\"></span>las distintas f<span class=\"_ _3\"></span>uentes de fina<span class=\"_ _3\"></span>nciaci\u00f3n.<span class=\"_ _1e\"> </span>El Grupo hace <span class=\"_ _0\"></span>seguimiento<span class=\"_ _3\"></span> del <span class=\"_ _0\"></span>capital de acuerdo con el \u00edndice de apalancamiento. Este \u00edndice <span class=\"_ _0\"></span>se calcula como <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>deuda <span class=\"_ _8\"></span>neta <span class=\"_ _8\"> </span>d<span class=\"_ _3\"></span>ividida <span class=\"_ _8\"></span>entre <span class=\"_ _8\"> </span>el <span class=\"_ _8\"> </span>cap<span class=\"_ _3\"></span>ital <span class=\"_ _8\"></span>total. <span class=\"_ _8\"></span>La <span class=\"_ _8\"> </span>de<span class=\"_ _3\"></span>uda <span class=\"_ _8\"></span>neta <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>calcula<span class=\"_ _7\"></span> <span class=\"_ _8\"></span>como <span class=\"_ _6\"> </span>el <span class=\"_ _8\"></span>total <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>deudas financieras <span class=\"_ _e\"></span>(<span class=\"_ _3\"></span>incluyendo <span class=\"_ _a\"></span>las <span class=\"_ _e\"></span>deu<span class=\"_ _3\"></span>das <span class=\"_ _e\"></span>fina<span class=\"_ _3\"></span>ncieras <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>orrientes <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>corr<span class=\"_ _3\"></span>ientes, <span class=\"_ _e\"></span>t<span class=\"_ _3\"></span>al <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>como <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>muestran <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el balance <span class=\"_ _7\"></span>consolidado) <span class=\"_ _7\"></span>men<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>fectivo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>equival<span class=\"_ _3\"></span>entes <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>efectivo <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>financ<span class=\"_ _3\"></span>ieros. <span class=\"_ _7\"></span>El <span class=\"_ _7\"></span>capital se <span class=\"_ _b\"></span>calcula <span class=\"_ _0\"></span>como <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>patr<span class=\"_ _3\"></span>imonio <span class=\"_ _b\"></span>neto,<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>tal <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>como<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>mu<span class=\"_ _3\"></span>estra <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>onsolidadas, <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>deuda ne<span class=\"_ _0\"></span>ta.<span class=\"_ _3\"></span> Capital Total y Apalancamiento (Miles de Euros) 31/12/2023 31/12/2022 Deuda financiera a largo plazo (27.036) (25.883) Deuda financiera a corto plazo (12.825) (13.125) Tesorer\u00eda y equivalentes de tesorer\u00eda 60.024 149.813 Activos financieros no corrientes y corrientes 108.600 82.005 Patrimonio neto (193.438) (222.957) Capital total (64.675) (30.147) Apalancamiento 0,00% 0,00% Durante <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>ejercicio <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>efect<span class=\"_ _3\"></span>ivo y<span class=\"_ _3\"></span> los <span class=\"_ _3\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>(c<span class=\"_ _3\"></span>orrientes y<span class=\"_ _3\"></span> no <span class=\"_ _3\"></span>corr<span class=\"_ _3\"></span>ientes) <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>han <span class=\"_ _7\"></span>llevado a <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>tesorer\u00eda <span class=\"_ _6\"> </span>que<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>asciende <span class=\"_ _6\"> </span>a <span class=\"_ _9\"> </span>168.624 <span class=\"_ _6\"> </span>miles <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>e<span class=\"_ _3\"></span>uros, <span class=\"_ _6\"> </span>importe <span class=\"_ _6\"> </span>s<span class=\"_ _3\"></span>uperior <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>l<span class=\"_ _3\"></span>a <span class=\"_ _6\"> </span>suma <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>deud<span class=\"_ _3\"></span>a <span class=\"_ _6\"> </span>m\u00e1s patrimonio neto lo qu<span class=\"_ _3\"></span>e hace qu<span class=\"_ _3\"></span>e, al igual que suce<span class=\"_ _3\"></span>di\u00f3 <span class=\"_ _3\"></span>en 2022, no haya <span class=\"_ _3\"></span>apalanca<span class=\"_ _3\"></span>miento en 202<span class=\"_ _1e\"> </span><span class=\"_ _3\"></span>3<span class=\"lsa\">.<span class=\"_ _1e\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "3.4.1<span class=\"ls0\"> Ge<span class=\"_ _0\"></span>sti<span class=\"_ _b\"></span>\u00f3n d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> ca<span class=\"_ _b\"></span>pita<span class=\"_ _b\"></span>l </span>Hasta la fecha los objetivos<span class=\"_ _3\"></span> del Grupo en relac<span class=\"_ _3\"></span>i\u00f3n con el capital son sa<span class=\"_ _3\"></span>lvaguardar la capac<span class=\"_ _3\"></span>idad del mismo para <span class=\"_ _8\"></span>continuar <span class=\"_ _6\"> </span>como <span class=\"_ _8\"></span>empr<span class=\"_ _3\"></span>esa <span class=\"_ _8\"> </span>en <span class=\"_ _6\"> </span>funcionamie<span class=\"_ _3\"></span>nto <span class=\"_ _8\"></span>y <span class=\"_ _6\"> </span>captar <span class=\"_ _8\"></span>un <span class=\"_ _8\"> </span>nive<span class=\"_ _3\"></span>l <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>f<span class=\"_ _3\"></span>ondos <span class=\"_ _8\"> </span>l\u00ed<span class=\"_ _3\"></span>quidos <span class=\"_ _8\"> </span>suficient<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>para financiar <span class=\"_ _5\"> </span>l<span class=\"_ _3\"></span>as <span class=\"_ _5\"> </span>operac<span class=\"_ _3\"></span>iones, <span class=\"_ _11\"> </span>fundamentalmente <span class=\"_ _11\"> </span>del <span class=\"_ _5\"> </span>segmento <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>oncolog\u00eda, <span class=\"_ _5\"> </span>consid<span class=\"_ _3\"></span>erando <span class=\"_ _11\"> </span>los <span class=\"_ _5\"> </span>plazos<span class=\"_ _3\"></span> previstos <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>lanzamient<span class=\"_ _3\"></span>o <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>productos <span class=\"_ _6\"> </span>a<span class=\"_ _3\"></span>l <span class=\"_ _6\"> </span>mercado, <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>necesidades <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>efectivo <span class=\"_ _8\"> </span>para <span class=\"_ _6\"> </span>inv<span class=\"_ _3\"></span>estigac<span class=\"_ _7\"></span>i\u00f3n <span class=\"_ _6\"> </span>y desarrollo y los costes de <span class=\"_ _3\"></span>las distintas f<span class=\"_ _3\"></span>uentes de fina<span class=\"_ _3\"></span>nciaci\u00f3n.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "3<span class=\"lsa\">.<span class=\"_ _1e\"> </span></span><span class=\"lsa\"> </span> 3.4.2<span class=\"ls0\"> E<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>al<span class=\"_ _b\"></span>or r<span class=\"_ _0\"></span>azo<span class=\"_ _b\"></span>nab<span class=\"_ _0\"></span>le </span>Los <span class=\"_ _5\"> </span>distintos <span class=\"_ _5\"> </span>niveles <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>instrumentos <span class=\"_ _5\"> </span>financieros<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>clasificados <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>acuerdo <span class=\"_ _5\"> </span>al <span class=\"_ _5\"> </span>m\u00e9todo <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>valoraci\u00f3n<span class=\"_ _3\"></span> empleado son los s<span class=\"_ _3\"></span>iguientes:<span class=\"_ _1e\"> </span>vel 1. Precios cotizad<span class=\"_ _3\"></span>os en mercados <span class=\"_ _3\"></span>activos<span class=\"_ _3\"></span> para instrumentos<span class=\"_ _3\"></span> id\u00e9nticos.<span class=\"_ _1e\"> </span>Nivel <span class=\"_ _6\"> </span>2. <span class=\"_ _6\"> </span>Inputs <span class=\"_ _9\"> </span>observables <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>instrume<span class=\"_ _3\"></span>nto, <span class=\"_ _6\"> </span>ya <span class=\"_ _6\"> </span>sea <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>irectamente <span class=\"_ _6\"> </span>(prec<span class=\"_ _3\"></span>ios) <span class=\"_ _6\"> </span>o <span class=\"_ _6\"> </span>indirecta<span class=\"_ _3\"></span>mente (basados en precios).<span class=\"_ _1e\"> </span>Nivel 3. Inputs que no <span class=\"_ _3\"></span>est\u00e1n basados en<span class=\"_ _3\"></span> datos observ<span class=\"_ _3\"></span>ables en el merc<span class=\"_ _3\"></span>ado.<span class=\"_ _7\"></span> La siguiente tabla presenta los activos y pas<span class=\"_ _3\"></span>ivos del Grupo valorados a valor r<span class=\"_ _3\"></span>azonable <span class=\"_ _3\"></span><span class=\"ls8\">a </span>31 de diciem<span class=\"_ _3\"></span>bre de 2023: Estimaci\u00f3n del valor razonable 2023                                (Miles de Euros) Nivel 1 Nivel 3 Total Activos financieros a valor razonable<span class=\"fc2\"> </span>con cambios en p\u00e9rdidas y ganancias Activos financieros a plazo (Nota 10) 5.968 - 5.968<span class=\"_ _1e\"> </span>Activos financieros a valor razonable con cambios en otro resultado global<span class=\"fc2\"> </span> - T\u00edtulos de patrimonio neto (Nota 12) 28<span class=\"ls0\"> </span>302<span class=\"ls0\"> </span>330<span class=\"ls0\"> </span> Total Activos 5.996 302<span class=\"ls0\"> </span>6.298 La siguiente tabla presenta los activos y pas<span class=\"_ _3\"></span>ivos del Grupo valorados a valor r<span class=\"_ _3\"></span>az<span class=\"_ _3\"></span>onable a 31 de diciembre<span class=\"_ _3\"></span> de 2022: Estimaci\u00f3n del valor razonable 2022                                (Miles de Euros) Nivel 1 Nivel 3 Total Activos financieros a valor razonable con cambios en p\u00e9rdidas y ganancias Activos financieros a plazo (Nota 10) 3.606 - 3.606 Activos financieros a valor razonable con cambios en otro resultado global  - T\u00edtulos de patrimonio neto (Nota 12) 33<span class=\"ls0\"> </span>302<span class=\"ls0\"> </span>335<span class=\"ls0\"> </span> Total Activos 3.639 302<span class=\"ls0\"> </span>3.941 El <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _7\"></span>razonabl<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>instrumentos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>negocian <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>merc<span class=\"_ _3\"></span>ados <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>basa <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los precios <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>cotizaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>m<span class=\"_ _3\"></span>ercado <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>fecha <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>balance. <span class=\"_ _a\"></span>Un <span class=\"_ _a\"></span>mercado <span class=\"_ _a\"></span>se <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>onsidera <span class=\"_ _a\"></span>activo <span class=\"_ _a\"></span>cuando <span class=\"_ _a\"></span>se puede <span class=\"_ _b\"></span>disponer <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _18\"></span>pr<span class=\"_ _3\"></span>ecios <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cotizaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>f\u00e1<span class=\"_ _7\"></span>cil <span class=\"_ _18\"></span>y <span class=\"_ _b\"></span>regular <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>trav\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>bolsa, <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>intermediar<span class=\"_ _3\"></span>ios financieros, <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>una <span class=\"_ _a\"></span>instituci\u00f3n <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>ectorial, <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>un <span class=\"_ _a\"></span>servicio <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>precios<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _e\"></span>orga<span class=\"_ _3\"></span>nismo <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>gulador, <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>esos precios <span class=\"_ _3\"></span>reflejan <span class=\"_ _3\"></span>transaccion<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>reales de <span class=\"_ _3\"></span>merc<span class=\"_ _3\"></span>ado q<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>producen <span class=\"_ _3\"></span>regularme<span class=\"_ _3\"></span>nte <span class=\"_ _3\"></span>entre part<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>que a<span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>t\u00faan en <span class=\"_ _8\"> </span>con<span class=\"_ _3\"></span>diciones <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>independencia <span class=\"_ _6\"> </span>mutua. <span class=\"_ _6\"> </span>El <span class=\"_ _6\"> </span>precio <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>otizaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>mercado <span class=\"_ _6\"> </span>usado <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>los <span class=\"_ _8\"></span>act<span class=\"_ _3\"></span>ivos financieros <span class=\"_ _3\"></span>mante<span class=\"_ _3\"></span>nidos <span class=\"_ _3\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>es <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>precio <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mprador <span class=\"_ _7\"></span>actual. <span class=\"_ _3\"></span>Estos <span class=\"_ _7\"></span>instrumentos <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>incluyen <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>el nivel 1.  El <span class=\"_ _a\"></span>va<span class=\"_ _3\"></span>lor <span class=\"_ _a\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _8\"></span>instrumentos<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _8\"></span>cotizan <span class=\"_ _8\"></span>en <span class=\"_ _a\"></span>un <span class=\"_ _8\"></span>mercado <span class=\"_ _8\"></span>activo <span class=\"_ _a\"></span>(por <span class=\"_ _8\"></span>ejemplo, derivados del mercado no <span class=\"_ _3\"></span>oficial) se determina usand<span class=\"_ _3\"></span>o t\u00e9cnicas de valoraci\u00f3<span class=\"_ _3\"></span>n. Las t\u00e9cnicas de valorac<span class=\"_ _3\"></span>i\u00f3n maximizan el <span class=\"_ _b\"></span>uso de <span class=\"_ _0\"></span>datos observables de<span class=\"_ _0\"></span> me<span class=\"_ _0\"></span>rcado que <span class=\"_ _0\"></span>est\u00e9n disponibles <span class=\"_ _0\"></span>y se <span class=\"_ _b\"></span>bas<span class=\"_ _3\"></span>an <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la me<span class=\"_ _3\"></span>nor medida posible <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>estimac<span class=\"_ _3\"></span>iones <span class=\"_ _a\"></span>es<span class=\"_ _3\"></span>pec\u00edficas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>entidades. <span class=\"_ _a\"></span>Si <span class=\"_ _a\"></span>t<span class=\"_ _3\"></span>odos <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>datos<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>significativos <span class=\"_ _8\"></span>necesarios <span class=\"_ _a\"></span>para calcular el valor razo<span class=\"_ _3\"></span>nable de un instrume<span class=\"_ _3\"></span>nto son observ<span class=\"_ _3\"></span>ables, el instrumento s<span class=\"_ _3\"></span>e incluye en el nive<span class=\"_ _3\"></span>l 2.<span class=\"_ _7\"></span> Si uno <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span> m\u00e1<span class=\"_ _0\"></span>s datos significativos no <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e basan <span class=\"_ _0\"></span>en datos de<span class=\"_ _0\"></span> mercado <span class=\"_ _0\"></span>observables,<span class=\"_ _3\"></span> el <span class=\"_ _0\"></span>instrumento se i<span class=\"_ _0\"></span>ncluye en el nivel 3. Se <span class=\"_ _7\"></span>clasifica <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>instrumento <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>nivel <span class=\"_ _7\"></span>m<span class=\"_ _3\"></span>\u00e1s <span class=\"_ _7\"></span>bajo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>inputs <span class=\"_ _7\"></span>utilizados<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>sean <span class=\"_ _7\"></span>significativos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>el<span class=\"_ _3\"></span> conjunto del valor r<span class=\"_ _3\"></span>azonable del instrume<span class=\"_ _3\"></span>nto. <span class=\"_ _3\"></span> El <span class=\"_ _7\"></span>valor <span class=\"_ _e\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>t\u00edtulos <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>deuda<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>t<span class=\"_ _3\"></span>ipo <span class=\"_ _7\"></span>f<span class=\"_ _3\"></span>ijo <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>cotiza<span class=\"_ _3\"></span>dos <span class=\"_ _7\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _e\"></span>precio <span class=\"_ _e\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>iguala <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>rendimie<span class=\"_ _3\"></span>nto interno de la invers<span class=\"_ _3\"></span>i\u00f3n al rendimiento<span class=\"_ _3\"></span> de mercado de l<span class=\"_ _3\"></span>a deuda p\u00fablic<span class=\"_ _3\"></span>a en cada momen<span class=\"_ _3\"></span>to.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "3<span class=\"lsa\">.<span class=\"_ _1e\"> </span></span><span class=\"lsa\"> </span> 3.4.2<span class=\"ls0\"> E<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>al<span class=\"_ _b\"></span>or r<span class=\"_ _0\"></span>azo<span class=\"_ _b\"></span>nab<span class=\"_ _0\"></span>le </span>Los <span class=\"_ _5\"> </span>distintos <span class=\"_ _5\"> </span>niveles <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>instrumentos <span class=\"_ _5\"> </span>financieros<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>clasificados <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>acuerdo <span class=\"_ _5\"> </span>al <span class=\"_ _5\"> </span>m\u00e9todo <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>valoraci\u00f3n<span class=\"_ _3\"></span> empleado son los s<span class=\"_ _3\"></span>iguientes:<span class=\"_ _1e\"> </span>vel 1. Precios cotizad<span class=\"_ _3\"></span>os en mercados <span class=\"_ _3\"></span>activos<span class=\"_ _3\"></span> para instrumentos<span class=\"_ _3\"></span> id\u00e9nticos.<span class=\"_ _1e\"> </span>Nivel <span class=\"_ _6\"> </span>2. <span class=\"_ _6\"> </span>Inputs <span class=\"_ _9\"> </span>observables <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>instrume<span class=\"_ _3\"></span>nto, <span class=\"_ _6\"> </span>ya <span class=\"_ _6\"> </span>sea <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>irectamente <span class=\"_ _6\"> </span>(prec<span class=\"_ _3\"></span>ios) <span class=\"_ _6\"> </span>o <span class=\"_ _6\"> </span>indirecta<span class=\"_ _3\"></span>mente (basados en precios).<span class=\"_ _1e\"> </span>Nivel 3. Inputs que no <span class=\"_ _3\"></span>est\u00e1n basados en<span class=\"_ _3\"></span> datos observ<span class=\"_ _3\"></span>ables en el merc<span class=\"_ _3\"></span>ado.<span class=\"_ _7\"></span> La siguiente tabla presenta los activos y pas<span class=\"_ _3\"></span>ivos del Grupo valorados a valor r<span class=\"_ _3\"></span>azonable <span class=\"_ _3\"></span><span class=\"ls8\">a </span>31 de diciem<span class=\"_ _3\"></span>bre de 2023: Estimaci\u00f3n del valor razonable 2023                                (Miles de Euros) Nivel 1 Nivel 3 Total Activos financieros a valor razonable<span class=\"fc2\"> </span>con cambios en p\u00e9rdidas y ganancias Activos financieros a plazo (Nota 10) 5.968 - 5.968<span class=\"_ _1e\"> </span>Activos financieros a valor razonable con cambios en otro resultado global<span class=\"fc2\"> </span> - T\u00edtulos de patrimonio neto (Nota 12) 28<span class=\"ls0\"> </span>302<span class=\"ls0\"> </span>330<span class=\"ls0\"> </span> Total Activos 5.996 302<span class=\"ls0\"> </span>6.298 La siguiente tabla presenta los activos y pas<span class=\"_ _3\"></span>ivos del Grupo valorados a valor r<span class=\"_ _3\"></span>az<span class=\"_ _3\"></span>onable a 31 de diciembre<span class=\"_ _3\"></span> de 2022: Estimaci\u00f3n del valor razonable 2022                                (Miles de Euros) Nivel 1 Nivel 3 Total Activos financieros a valor razonable con cambios en p\u00e9rdidas y ganancias Activos financieros a plazo (Nota 10) 3.606 - 3.606 Activos financieros a valor razonable con cambios en otro resultado global  - T\u00edtulos de patrimonio neto (Nota 12) 33<span class=\"ls0\"> </span>302<span class=\"ls0\"> </span>335<span class=\"ls0\"> </span> Total Activos 3.639 302<span class=\"ls0\"> </span>3.941 El <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>alor <span class=\"_ _7\"></span>razonabl<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>instrumentos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>financieros <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>negocian <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>merc<span class=\"_ _3\"></span>ados <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>basa <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los precios <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>cotizaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>m<span class=\"_ _3\"></span>ercado <span class=\"_ _a\"></span>en <span class=\"_ _e\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>fecha <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>balance. <span class=\"_ _a\"></span>Un <span class=\"_ _a\"></span>mercado <span class=\"_ _a\"></span>se <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>onsidera <span class=\"_ _a\"></span>activo <span class=\"_ _a\"></span>cuando <span class=\"_ _a\"></span>se puede <span class=\"_ _b\"></span>disponer <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _18\"></span>pr<span class=\"_ _3\"></span>ecios <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cotizaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>forma <span class=\"_ _b\"></span>f\u00e1<span class=\"_ _7\"></span>cil <span class=\"_ _18\"></span>y <span class=\"_ _b\"></span>regular <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>trav\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>bolsa, <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>intermediar<span class=\"_ _3\"></span>ios financieros, <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>una <span class=\"_ _a\"></span>instituci\u00f3n <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>ectorial, <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>un <span class=\"_ _a\"></span>servicio <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>precios<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>o <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>un <span class=\"_ _e\"></span>orga<span class=\"_ _3\"></span>nismo <span class=\"_ _e\"></span>re<span class=\"_ _3\"></span>gulador, <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>esos precios <span class=\"_ _3\"></span>reflejan <span class=\"_ _3\"></span>transaccion<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>reales de <span class=\"_ _3\"></span>merc<span class=\"_ _3\"></span>ado q<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>producen <span class=\"_ _3\"></span>regularme<span class=\"_ _3\"></span>nte <span class=\"_ _3\"></span>entre part<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>que a<span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>t\u00faan en <span class=\"_ _8\"> </span>con<span class=\"_ _3\"></span>diciones <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>independencia <span class=\"_ _6\"> </span>mutua. <span class=\"_ _6\"> </span>El <span class=\"_ _6\"> </span>precio <span class=\"_ _6\"> </span>de <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>otizaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>mercado <span class=\"_ _6\"> </span>usado <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>los <span class=\"_ _8\"></span>act<span class=\"_ _3\"></span>ivos financieros <span class=\"_ _3\"></span>mante<span class=\"_ _3\"></span>nidos <span class=\"_ _3\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>es <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>precio <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mprador <span class=\"_ _7\"></span>actual. <span class=\"_ _3\"></span>Estos <span class=\"_ _7\"></span>instrumentos <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>incluyen <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>el nivel 1.  El <span class=\"_ _a\"></span>va<span class=\"_ _3\"></span>lor <span class=\"_ _a\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _8\"></span>instrumentos<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>que <span class=\"_ _a\"></span>no <span class=\"_ _8\"></span>cotizan <span class=\"_ _8\"></span>en <span class=\"_ _a\"></span>un <span class=\"_ _8\"></span>mercado <span class=\"_ _8\"></span>activo <span class=\"_ _a\"></span>(por <span class=\"_ _8\"></span>ejemplo, derivados del mercado no <span class=\"_ _3\"></span>oficial) se determina usand<span class=\"_ _3\"></span>o t\u00e9cnicas de valoraci\u00f3<span class=\"_ _3\"></span>n. Las t\u00e9cnicas de valorac<span class=\"_ _3\"></span>i\u00f3n maximizan el <span class=\"_ _b\"></span>uso de <span class=\"_ _0\"></span>datos observables de<span class=\"_ _0\"></span> me<span class=\"_ _0\"></span>rcado que <span class=\"_ _0\"></span>est\u00e9n disponibles <span class=\"_ _0\"></span>y se <span class=\"_ _b\"></span>bas<span class=\"_ _3\"></span>an <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la me<span class=\"_ _3\"></span>nor medida posible <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>estimac<span class=\"_ _3\"></span>iones <span class=\"_ _a\"></span>es<span class=\"_ _3\"></span>pec\u00edficas <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>entidades. <span class=\"_ _a\"></span>Si <span class=\"_ _a\"></span>t<span class=\"_ _3\"></span>odos <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>datos<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>significativos <span class=\"_ _8\"></span>necesarios <span class=\"_ _a\"></span>para calcular el valor razo<span class=\"_ _3\"></span>nable de un instrume<span class=\"_ _3\"></span>nto son observ<span class=\"_ _3\"></span>ables, el instrumento s<span class=\"_ _3\"></span>e incluye en el nive<span class=\"_ _3\"></span>l 2.<span class=\"_ _7\"></span> Si uno <span class=\"_ _b\"></span>o<span class=\"_ _3\"></span> m\u00e1<span class=\"_ _0\"></span>s datos significativos no <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e basan <span class=\"_ _0\"></span>en datos de<span class=\"_ _0\"></span> mercado <span class=\"_ _0\"></span>observables,<span class=\"_ _3\"></span> el <span class=\"_ _0\"></span>instrumento se i<span class=\"_ _0\"></span>ncluye en el nivel 3. Se <span class=\"_ _7\"></span>clasifica <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>instrumento <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>nivel <span class=\"_ _7\"></span>m<span class=\"_ _3\"></span>\u00e1s <span class=\"_ _7\"></span>bajo <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>inputs <span class=\"_ _7\"></span>utilizados<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>sean <span class=\"_ _7\"></span>significativos <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>el<span class=\"_ _3\"></span> conjunto del valor r<span class=\"_ _3\"></span>azonable del instrume<span class=\"_ _3\"></span>nto. <span class=\"_ _3\"></span> El <span class=\"_ _7\"></span>valor <span class=\"_ _e\"></span>raz<span class=\"_ _3\"></span>onable <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>t\u00edtulos <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>deuda<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>t<span class=\"_ _3\"></span>ipo <span class=\"_ _7\"></span>f<span class=\"_ _3\"></span>ijo <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>cotiza<span class=\"_ _3\"></span>dos <span class=\"_ _7\"></span>es<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _e\"></span>precio <span class=\"_ _e\"></span>qu<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>iguala <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>rendimie<span class=\"_ _3\"></span>nto interno de la invers<span class=\"_ _3\"></span>i\u00f3n al rendimiento<span class=\"_ _3\"></span> de mercado de l<span class=\"_ _3\"></span>a deuda p\u00fablic<span class=\"_ _3\"></span>a en cada momen<span class=\"_ _3\"></span>to.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "4.<span class=\"ls0\"> <span class=\"_ _5\"> </span>ESTI<span class=\"_ _0\"></span>MA<span class=\"_ _0\"></span>CIO<span class=\"_ _0\"></span>NES<span class=\"_ _b\"></span> Y J<span class=\"_ _b\"></span>UICIO<span class=\"_ _0\"></span>S <span class=\"_ _0\"></span>CON<span class=\"_ _0\"></span>TAB<span class=\"_ _0\"></span>LE<span class=\"_ _0\"></span>S </span>La<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>h<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>\u00f3t<span class=\"_ _0\"></span>esi<span class=\"_ _b\"></span>s <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>es<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span>nes <span class=\"_ _a\"></span>se <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>vis<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>eri<span class=\"_ _b\"></span>\u00f3dic<span class=\"_ _0\"></span>ame<span class=\"_ _b\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _a\"></span>est\u00e1<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>basa<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>experi<span class=\"_ _b\"></span>enci<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>hist<span class=\"_ _0\"></span>\u00f3r<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _a\"></span>otro<span class=\"_ _b\"></span>s fa<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span>re<span class=\"_ _b\"></span>s, <span class=\"_ _11\"> </span>i<span class=\"_ _0\"></span>ncl<span class=\"_ _b\"></span>uida<span class=\"_ _b\"></span>s <span class=\"_ _11\"> </span>exp<span class=\"_ _b\"></span>ecta<span class=\"_ _b\"></span>tiva<span class=\"_ _0\"></span>s <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>fut<span class=\"_ _0\"></span>uro<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>o <span class=\"_ _5\"> </span>aco<span class=\"_ _0\"></span>nte<span class=\"_ _b\"></span>cim<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>os <span class=\"_ _5\"> </span>fut<span class=\"_ _b\"></span>uros <span class=\"_ _5\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>se <span class=\"_ _5\"> </span>con<span class=\"_ _b\"></span>side<span class=\"_ _0\"></span>ran<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>razo<span class=\"_ _b\"></span>nabl<span class=\"_ _b\"></span>es <span class=\"_ _5\"> </span>bajo<span class=\"_ _18\"></span> de<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rmi<span class=\"_ _b\"></span>nada<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>cir<span class=\"_ _0\"></span>cun<span class=\"_ _b\"></span>stan<span class=\"_ _0\"></span>cia<span class=\"_ _b\"></span>s. <span class=\"_ _18\"></span>Los<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>resu<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os <span class=\"_ _18\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>dic<span class=\"_ _0\"></span>ho<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>aco<span class=\"_ _b\"></span>nteci<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>pue<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>n <span class=\"_ _18\"></span>di<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>r <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>pre<span class=\"_ _0\"></span>vis<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>ini<span class=\"_ _b\"></span>cial<span class=\"_ _0\"></span>es.<span class=\"_ _b\"></span> Rec<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>oci<span class=\"_ _b\"></span>mien<span class=\"_ _b\"></span>to d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>gre<span class=\"_ _b\"></span>sos <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r a<span class=\"_ _0\"></span>cue<span class=\"_ _b\"></span>rdos<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e l<span class=\"_ _b\"></span>icen<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>y/o<span class=\"_ _0\"></span> co-<span class=\"_ _0\"></span>des<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>rro<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>(v<span class=\"_ _0\"></span>\u00e9as<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Not<span class=\"_ _b\"></span>a <span class=\"ls11\">2.23.3</span>) El<span class=\"_ _0\"></span> seg<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nto<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>de on<span class=\"_ _b\"></span>colo<span class=\"_ _0\"></span>g\u00ed<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> Grup<span class=\"_ _0\"></span>o ce<span class=\"_ _b\"></span>lebr<span class=\"_ _0\"></span>a co<span class=\"_ _b\"></span>ntra<span class=\"_ _0\"></span>tos<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>li<span class=\"_ _0\"></span>cen<span class=\"_ _0\"></span>cia<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>o co-d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sarr<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>lo<span class=\"_ _b\"></span>, o am<span class=\"_ _0\"></span>bo<span class=\"_ _0\"></span>s, co<span class=\"_ _0\"></span>n te<span class=\"_ _b\"></span>rcero<span class=\"_ _b\"></span>s. Tal<span class=\"_ _b\"></span>es con<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ato<span class=\"_ _b\"></span>s <span class=\"_ _11\"> </span>ge<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>ral<span class=\"_ _b\"></span>ment<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>m\u00falti<span class=\"_ _b\"></span>ple<span class=\"_ _0\"></span>s <span class=\"_ _5\"> </span>elem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>os <span class=\"_ _5\"> </span>y <span class=\"_ _5\"> </span>los <span class=\"_ _5\"> </span>in<span class=\"_ _b\"></span>greso<span class=\"_ _0\"></span>s <span class=\"_ _5\"> </span>aso<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ad<span class=\"_ _b\"></span>os <span class=\"_ _5\"> </span>a <span class=\"_ _11\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _5\"> </span>mi<span class=\"_ _0\"></span>smo<span class=\"_ _b\"></span>s <span class=\"_ _11\"> </span>de<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>n cor<span class=\"_ _0\"></span>rel<span class=\"_ _b\"></span>aci<span class=\"_ _0\"></span>ona<span class=\"_ _b\"></span>rse <span class=\"_ _0\"></span>con<span class=\"_ _b\"></span> los<span class=\"_ _0\"></span> co<span class=\"_ _b\"></span>ste<span class=\"_ _0\"></span>s y <span class=\"_ _b\"></span>las<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>nt<span class=\"_ _b\"></span>rapa<span class=\"_ _0\"></span>rti<span class=\"_ _b\"></span>das a<span class=\"_ _b\"></span> sat<span class=\"_ _b\"></span>isfa<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>r p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> el<span class=\"_ _b\"></span> Gru<span class=\"_ _b\"></span>po. El<span class=\"_ _0\"></span> Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> ti<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>e en<span class=\"_ _0\"></span> cue<span class=\"_ _b\"></span>nta u<span class=\"_ _b\"></span>na seri<span class=\"_ _b\"></span>e de c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>aci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>a l<span class=\"_ _b\"></span>a hora<span class=\"_ _0\"></span> de a<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>liz<span class=\"_ _0\"></span>ar l<span class=\"_ _b\"></span>os con<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ato<span class=\"_ _b\"></span>s de l<span class=\"_ _0\"></span>ice<span class=\"_ _b\"></span>ncia<span class=\"_ _0\"></span>, d<span class=\"_ _0\"></span>esa<span class=\"_ _0\"></span>rro<span class=\"_ _0\"></span>ll<span class=\"_ _b\"></span>o y co<span class=\"_ _b\"></span>mer<span class=\"_ _0\"></span>cia<span class=\"_ _b\"></span>liza<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n, l<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>cual<span class=\"_ _b\"></span>es e<span class=\"_ _0\"></span>st\u00e1<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de<span class=\"_ _b\"></span>scri<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> No<span class=\"_ _b\"></span>ta <span class=\"ls11\">2.23.3</span>.<span class=\"_ _1e\"> </span>Act<span class=\"_ _b\"></span>ivos <span class=\"_ _0\"></span>po<span class=\"_ _b\"></span>r im<span class=\"_ _0\"></span>pu<span class=\"_ _0\"></span>est<span class=\"_ _b\"></span>os di<span class=\"_ _b\"></span>feri<span class=\"_ _b\"></span>dos <span class=\"_ _0\"></span>(v<span class=\"_ _0\"></span>\u00e9a<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>No<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span><span class=\"ls11\">2.20<span class=\"ls0\">) </span></span>La<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>ent<span class=\"_ _b\"></span>idad<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>espa<span class=\"_ _b\"></span>\u00f1ola<span class=\"_ _b\"></span>s <span class=\"_ _b\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _18\"></span>tien<span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>ba<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>imp<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>le<span class=\"_ _b\"></span>s <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vas <span class=\"_ _18\"></span>sig<span class=\"_ _b\"></span>nifi<span class=\"_ _b\"></span>cati<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>y <span class=\"_ _18\"></span>cr\u00e9di<span class=\"_ _b\"></span>tos <span class=\"_ _18\"></span>fis<span class=\"_ _0\"></span>cal<span class=\"_ _b\"></span>es <span class=\"_ _18\"></span>sin <span class=\"_ _18\"></span>apli<span class=\"_ _b\"></span>car,<span class=\"_ _b\"></span> as\u00ed<span class=\"_ _0\"></span> co<span class=\"_ _b\"></span>mo o<span class=\"_ _0\"></span>tra<span class=\"_ _b\"></span>s di<span class=\"_ _b\"></span>fere<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>s t<span class=\"_ _b\"></span>emp<span class=\"_ _0\"></span>ora<span class=\"_ _b\"></span>rias <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>cib<span class=\"_ _b\"></span>les <span class=\"_ _0\"></span>(No<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a <span class=\"ls11\">23</span>).<span class=\"_ _b\"></span>  La principal fuente de<span class=\"_ _0\"></span> informaci\u00f3n para evaluar la recuperabilidad de los activos por <span class=\"_ _0\"></span>impuesto diferido son las proyecciones <span class=\"_ _8\"></span>de <span class=\"_ _e\"></span>bene<span class=\"_ _3\"></span>ficios <span class=\"_ _8\"></span>fiscales <span class=\"_ _e\"></span>fut<span class=\"_ _3\"></span>uros <span class=\"_ _a\"></span>esper<span class=\"_ _3\"></span>ad<span class=\"_ _3\"></span>os. <span class=\"_ _8\"></span>Las <span class=\"_ _e\"></span>gan<span class=\"_ _3\"></span>ancias <span class=\"_ _a\"></span>fisc<span class=\"_ _3\"></span>ales <span class=\"_ _a\"></span>f<span class=\"_ _3\"></span>uturas <span class=\"_ _a\"></span>tienen <span class=\"_ _8\"></span>en <span class=\"_ _a\"></span>cuenta <span class=\"_ _8\"></span>la probabilidad <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>\u00e9xito <span class=\"_ _7\"></span>esti<span class=\"_ _3\"></span>mada <span class=\"_ _e\"></span>para <span class=\"_ _7\"></span>ca<span class=\"_ _3\"></span>da <span class=\"_ _e\"></span>proyecto <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>investigaci\u00f3n <span class=\"_ _7\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>desarrollo <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>curs<span class=\"_ _3\"></span>o, <span class=\"_ _7\"></span>en <span class=\"_ _e\"></span>funci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>la fase actual de desarr<span class=\"_ _3\"></span>ollo en la qu<span class=\"_ _3\"></span>e se encuentran <span class=\"_ _3\"></span>las distintas mol<span class=\"_ _3\"></span>\u00e9culas<span class=\"_ _3\"></span>. El <span class=\"_ _18\"></span>Grupo <span class=\"_ _b\"></span>eva<span class=\"_ _3\"></span>l\u00faa <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>recuperabilid<span class=\"_ _3\"></span>ad <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>impuestos <span class=\"_ _b\"></span>diferidos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>estimac<span class=\"_ _3\"></span>iones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>beneficios futuros <span class=\"_ _a\"></span>sujetos <span class=\"_ _8\"></span>a <span class=\"_ _e\"></span>imposici<span class=\"_ _3\"></span>\u00f3n. <span class=\"_ _a\"></span>La <span class=\"_ _8\"></span>recuperabilidad <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _8\"></span>activos <span class=\"_ _e\"></span>por <span class=\"_ _8\"></span>impuestos <span class=\"_ _a\"></span>diferidos <span class=\"_ _a\"></span>depende <span class=\"_ _8\"></span>en <span class=\"_ _a\"></span>\u00faltima instancia <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>apacidad <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>generar<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>suficientes <span class=\"_ _8\"></span>beneficios <span class=\"_ _8\"></span>sujetos <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>imposici\u00f3n <span class=\"_ _8\"></span>durante <span class=\"_ _8\"></span>los per\u00edodos e<span class=\"_ _3\"></span>n que<span class=\"_ _3\"></span> estos<span class=\"_ _3\"></span> imp<span class=\"_ _3\"></span>uestos dif<span class=\"_ _3\"></span>eridos s<span class=\"_ _3\"></span>on de<span class=\"_ _3\"></span>ducibles. <span class=\"_ _3\"></span>Los c<span class=\"_ _3\"></span>ambios <span class=\"_ _3\"></span>en l<span class=\"_ _3\"></span>as futuras<span class=\"_ _3\"></span> tasas<span class=\"_ _3\"></span> de <span class=\"_ _3\"></span>impuestos <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> en <span class=\"_ _7\"></span>la <span class=\"_ _a\"></span>expectativa <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>generac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>be<span class=\"_ _3\"></span>neficios <span class=\"_ _e\"></span>sujetos<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>imposici\u00f3n <span class=\"_ _e\"></span>para <span class=\"_ _e\"></span>recu<span class=\"_ _3\"></span>perar <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>valor <span class=\"_ _e\"></span>co<span class=\"_ _7\"></span>ntab<span class=\"_ _3\"></span>le <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>los activos <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>impu<span class=\"_ _3\"></span>estos <span class=\"_ _7\"></span>diferidos <span class=\"_ _7\"></span>pueden <span class=\"_ _7\"></span>derivar <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ambios <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>impuestos <span class=\"_ _7\"></span>diferidos registrados. Las principales hip\u00f3tes<span class=\"_ _3\"></span>is tenidas en cu<span class=\"_ _3\"></span>enta para el c<span class=\"_ _3\"></span>\u00e1lculo de los benef<span class=\"_ _3\"></span>icios futuros es<span class=\"_ _3\"></span>perados y por tanto <span class=\"_ _3\"></span>de la <span class=\"_ _b\"></span>recuper<span class=\"_ _3\"></span>abilidad de <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>cr\u00e9ditos <span class=\"_ _b\"></span>fisc<span class=\"_ _3\"></span>ales <span class=\"_ _b\"></span>ge<span class=\"_ _3\"></span>nerados por <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>ertenecen <span class=\"_ _0\"></span>al <span class=\"_ _b\"></span>Gr<span class=\"_ _3\"></span>upo <span class=\"_ _0\"></span>fiscal <span class=\"_ _b\"></span>esp<span class=\"_ _3\"></span>a\u00f1ol son las siguientes:<span class=\"_ _3\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _12\"> </span>La <span class=\"_ _5\"> </span>fuente <span class=\"_ _11\"> </span>de <span class=\"_ _5\"> </span>informaci\u00f3n <span class=\"_ _11\"> </span>para <span class=\"_ _5\"> </span>preparar <span class=\"_ _5\"> </span>la <span class=\"_ _11\"> </span>presupuestaci\u00f3n <span class=\"_ _5\"> </span>fisca<span class=\"_ _3\"></span>l <span class=\"_ _5\"> </span>consiste <span class=\"_ _11\"> </span>en <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>presupuesto </span>presentado al Consejo d<span class=\"_ _3\"></span>e Administra<span class=\"_ _3\"></span>ci\u00f3n <span class=\"_ _3\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _12\"> </span>En <span class=\"_ _e\"></span>relaci\u00f3n <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>el <span class=\"_ _e\"></span>segme<span class=\"_ _3\"></span>nto <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>oncolog\u00ed<span class=\"_ _3\"></span>a, <span class=\"_ _e\"></span>las <span class=\"_ _a\"></span>principales <span class=\"_ _a\"></span>variables <span class=\"_ _a\"></span>utilizadas <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _a\"></span>las <span class=\"_ _e\"></span>proyeccio<span class=\"_ _3\"></span>nes </span>son:  a)<span class=\"ls0\"> <span class=\"_ _16\"> </span>proba<span class=\"_ _3\"></span>bilidad asignada a los desarrollos en curso (a los ingresos esperados de<span class=\"_ _3\"></span> cada producto </span>en <span class=\"_ _d\"> </span>desarrollo <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>le <span class=\"_ _d\"> </span>asig<span class=\"_ _3\"></span>nan <span class=\"_ _d\"> </span>probabilidad<span class=\"_ _3\"></span>es <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>ocurr<span class=\"_ _7\"></span>encia <span class=\"_ _c\"> </span>d<span class=\"_ _3\"></span>erivados <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>es<span class=\"_ _3\"></span>tadio <span class=\"_ _d\"> </span>de investigaciones en curs<span class=\"_ _3\"></span>o),<span class=\"_ _3\"></span> b)<span class=\"ls0\"> <span class=\"_ _16\"> </span> precio <span class=\"_ _3\"></span>estimado de venta y<span class=\"_ _3\"></span>,  </span>c)<span class=\"ls0\"> <span class=\"_ _17\"> </span>porcentaje <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>penetrac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>funci\u00f3n <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>n\u00famero <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>pacientes <span class=\"_ _7\"></span>suscepti<span class=\"_ _3\"></span>bles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>ser <span class=\"_ _e\"></span>tratados </span>con el producto en d<span class=\"_ _3\"></span>esarrollo. <span class=\"_ _3\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _12\"> </span>El plan fiscal, adem\u00e1s; h<span class=\"_ _3\"></span>a tomado com<span class=\"_ _3\"></span>o hip\u00f3t<span class=\"_ _3\"></span>esis m\u00e1s relevantes:<span class=\"_ _3\"></span> </span>a)<span class=\"ls0\"> <span class=\"_ _16\"> </span>Crec<span class=\"_ _3\"></span>imiento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ventas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>segmento <span class=\"_ _8\"></span>de <span class=\"_ _6\"> </span>oncolog\u00eda <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>promedio <span class=\"_ _8\"></span>del <span class=\"_ _6\"> </span></span>32<span class=\"ls0\">,5 <span class=\"_ _8\"></span>%. <span class=\"_ _8\"></span>Dicho </span>crecimiento <span class=\"_ _6\"> </span>viene <span class=\"_ _9\"> </span>explicado <span class=\"_ _6\"> </span>principalme<span class=\"_ _3\"></span>nte <span class=\"_ _6\"> </span>por <span class=\"_ _9\"> </span>las <span class=\"_ _6\"> </span>buenas <span class=\"_ _6\"> </span>expectativas <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>ventas <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>el mercado <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>mericano <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>parte <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>nuestro <span class=\"_ _7\"></span>socio <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>del <span class=\"_ _3\"></span>compuesto <span class=\"_ _7\"></span>lu<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>binectedina <span class=\"_ _7\"></span>actualmente en desarrollo. <span class=\"_ _3\"></span> b)<span class=\"ls0\"> <span class=\"_ _16\"> </span> Crec<span class=\"_ _3\"></span>imiento sostenido <span class=\"_ _0\"></span>de gastos <span class=\"_ _b\"></span>de explo<span class=\"_ _3\"></span>taci\u00f3n con <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>promedio del 8<span class=\"lsa\">,3</span>5 <span class=\"_ _0\"></span>% en<span class=\"_ _0\"></span> el <span class=\"_ _b\"></span>seg<span class=\"_ _3\"></span>mento </span>de oncolog\u00eda. <span class=\"_ _3\"></span> Va<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>aci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>respe<span class=\"_ _b\"></span>cto <span class=\"_ _7\"></span>a <span class=\"_ _e\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>hip<span class=\"_ _0\"></span>\u00f3t<span class=\"_ _0\"></span>esi<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>ut<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>iza<span class=\"_ _b\"></span>das <span class=\"_ _7\"></span>por <span class=\"_ _e\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>Dir<span class=\"_ _0\"></span>ecci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>esti<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>ci\u00f3n<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _a\"></span>be<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>cio<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>fu<span class=\"_ _0\"></span>tur<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s suje<span class=\"_ _b\"></span>tos <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>im<span class=\"_ _b\"></span>posi<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>espe<span class=\"_ _b\"></span>cial<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la<span class=\"_ _b\"></span>s <span class=\"_ _7\"></span>hip<span class=\"_ _b\"></span>\u00f3tesi<span class=\"_ _b\"></span>s <span class=\"_ _7\"></span>uti<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>zadas<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>el<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>segm<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>On<span class=\"_ _0\"></span>col<span class=\"_ _b\"></span>og\u00eda<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>pod<span class=\"_ _0\"></span>r\u00eda<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>afec<span class=\"_ _0\"></span>ta<span class=\"_ _b\"></span>r <span class=\"_ _7\"></span>de<span class=\"_ _b\"></span> fo<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span> si<span class=\"_ _b\"></span>gnif<span class=\"_ _b\"></span>icat<span class=\"_ _0\"></span>iva<span class=\"_ _b\"></span> a l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>impor<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s r<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>oci<span class=\"_ _b\"></span>dos <span class=\"_ _0\"></span>com<span class=\"_ _b\"></span>o ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vos <span class=\"_ _b\"></span>por i<span class=\"_ _b\"></span>mpue<span class=\"_ _b\"></span>stos <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>rid<span class=\"_ _b\"></span>os.<span class=\"_ _b\"></span> Los <span class=\"_ _b\"></span>prin<span class=\"_ _0\"></span>cip<span class=\"_ _b\"></span>ales<span class=\"_ _0\"></span> cr<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>eri<span class=\"_ _b\"></span>os q<span class=\"_ _0\"></span>ue<span class=\"_ _b\"></span> af<span class=\"_ _0\"></span>ect<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>esta<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>esti<span class=\"_ _b\"></span>maci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>son <span class=\"_ _8\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>pre<span class=\"_ _0\"></span>cio<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _6\"> </span>med<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ame<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>est<span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _8\"></span>co<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>inc<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>cia<span class=\"_ _b\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _8\"></span>di<span class=\"_ _b\"></span>stin<span class=\"_ _0\"></span>tas<span class=\"_ _b\"></span> in<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>cac<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s p<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>cia<span class=\"_ _b\"></span>les <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n: \u2022<span class=\"ff2\"> <span class=\"_ _12\"> </span>Di<span class=\"_ _0\"></span>smi<span class=\"_ _b\"></span>nuir<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>5% <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>pre<span class=\"_ _0\"></span>cio<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>esti<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>do <span class=\"_ _7\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>pri<span class=\"_ _b\"></span>ncip<span class=\"_ _0\"></span>al <span class=\"_ _7\"></span>com<span class=\"_ _0\"></span>pue<span class=\"_ _b\"></span>sto <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>inv<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _7\"></span>(Lur<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>),<span class=\"_ _0\"></span> </span>sup<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>dr\u00ed<span class=\"_ _b\"></span>a el<span class=\"_ _b\"></span> desr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>oci<span class=\"_ _b\"></span>mien<span class=\"_ _b\"></span>to d<span class=\"_ _0\"></span>e 2<span class=\"_ _b\"></span>.149<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>de e<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>os.<span class=\"_ _b\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _12\"> </span>Ret<span class=\"_ _b\"></span>rasar<span class=\"_ _b\"></span> <span class=\"_ _c\"> </span>las <span class=\"_ _10\"> </span>vent<span class=\"_ _0\"></span>as <span class=\"_ _10\"> </span>1 <span class=\"_ _c\"> </span>a\u00f1<span class=\"_ _b\"></span>o <span class=\"_ _c\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>pri<span class=\"_ _b\"></span>ncip<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>com<span class=\"_ _b\"></span>pues<span class=\"_ _0\"></span>to<span class=\"_ _b\"></span> <span class=\"_ _c\"> </span>en <span class=\"_ _c\"> </span>de<span class=\"_ _b\"></span>sarr<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span> <span class=\"_ _c\"> </span>Lu<span class=\"_ _0\"></span>rbi<span class=\"_ _b\"></span>nect<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>a <span class=\"_ _c\"> </span>su<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>r\u00eda<span class=\"_ _b\"></span> <span class=\"_ _c\"> </span>un </span>de<span class=\"_ _0\"></span>sre<span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>cim<span class=\"_ _0\"></span>ie<span class=\"_ _b\"></span>nto <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"ls11\">13</span>.7<span class=\"_ _0\"></span>70 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>le<span class=\"_ _b\"></span>s de <span class=\"_ _b\"></span>euro<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _12\"> </span>Una<span class=\"_ _b\"></span> p\u00e9r<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>uo<span class=\"_ _0\"></span>ta <span class=\"_ _b\"></span>de m<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>cad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>10%<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>nu<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>ro <span class=\"_ _b\"></span>pri<span class=\"_ _b\"></span>ncip<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> co<span class=\"_ _b\"></span>mpue<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sar<span class=\"_ _b\"></span>roll<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>Lu<span class=\"_ _0\"></span>rbi<span class=\"_ _b\"></span>necte<span class=\"_ _b\"></span>dina </span>en<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>cad<span class=\"_ _b\"></span>o eu<span class=\"_ _0\"></span>rop<span class=\"_ _b\"></span>eo su<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>dr\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> desreconocimiento <span class=\"ls11\">de </span>3.<span class=\"ls11\">568</span> <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s d<span class=\"_ _b\"></span>e eu<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s. Una <span class=\"_ _8\"></span>disminuci\u00f3n <span class=\"_ _8\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _8\"> </span>la <span class=\"_ _8\"></span>cuota <span class=\"_ _6\"> </span>de <span class=\"_ _8\"></span>mercado <span class=\"_ _8\"></span>del <span class=\"_ _8\"> </span>1<span class=\"_ _3\"></span>0% <span class=\"_ _8\"> </span>de <span class=\"_ _8\"></span>nuestr<span class=\"_ _3\"></span>o <span class=\"_ _8\"></span>compuesto<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>(Lurbinectedina) <span class=\"_ _6\"> </span>en <span class=\"_ _8\"></span>el mercado american<span class=\"_ _3\"></span>o supondr\u00eda dar de <span class=\"_ _3\"></span>baj<span class=\"_ _3\"></span>a de la cuent<span class=\"_ _3\"></span>a de activo <span class=\"_ _3\"></span><span class=\"ls8\">2.6<span class=\"lsc\">33</span></span> miles de euros.<span class=\"_ _3\"></span> En<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span><span class=\"ls11\">23.1<span class=\"ls0\"> se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> l<span class=\"_ _b\"></span>os <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vos<span class=\"_ _b\"></span> re<span class=\"_ _b\"></span>conoc<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> G<span class=\"_ _0\"></span>rup<span class=\"_ _b\"></span>o a<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> 3<span class=\"_ _b\"></span>1 d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>dici<span class=\"_ _b\"></span>embre<span class=\"_ _b\"></span> d<span class=\"_ _b\"></span>e 2<span class=\"_ _b\"></span>023 <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>2022<span class=\"_ _b\"></span>, a<span class=\"_ _0\"></span>s\u00ed<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>como<span class=\"_ _0\"></span> l<span class=\"_ _b\"></span>os </span></span>act<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>eco<span class=\"_ _b\"></span>noci<span class=\"_ _b\"></span>dos <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>apl<span class=\"_ _b\"></span>icaci<span class=\"_ _b\"></span>\u00f3n d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>eri<span class=\"_ _b\"></span>o. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "5.<span class=\"ls0\"> <span class=\"_ _5\"> </span>INFOR<span class=\"_ _0\"></span>MAC<span class=\"_ _0\"></span>I\u00d3<span class=\"_ _b\"></span>N SOB<span class=\"_ _0\"></span>RE<span class=\"_ _0\"></span> S<span class=\"_ _0\"></span>EGM<span class=\"_ _b\"></span>ENTOS<span class=\"_ _b\"></span> </span>El<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>C<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>sejo<span class=\"_ _b\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>Adm<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ist<span class=\"_ _b\"></span>raci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span>l<span class=\"_ _b\"></span>a <span class=\"_ _9\"> </span>m\u00e1<span class=\"_ _b\"></span>xima<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>i<span class=\"_ _0\"></span>nst<span class=\"_ _b\"></span>anci<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>tom<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>eci<span class=\"_ _b\"></span>sion<span class=\"_ _0\"></span>es <span class=\"_ _6\"> </span>op<span class=\"_ _0\"></span>era<span class=\"_ _b\"></span>tiva<span class=\"_ _0\"></span>s. <span class=\"_ _6\"> </span>La <span class=\"_ _6\"> </span>Dire<span class=\"_ _b\"></span>cci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _6\"> </span>ha dete<span class=\"ls0\">rmi<span class=\"_ _b\"></span>nado<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>segm<span class=\"_ _b\"></span>ento<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>bas\u00e1<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>info<span class=\"_ _b\"></span>rmaci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _b\"></span>que<span class=\"_ _b\"></span> s<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>prese<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a <span class=\"_ _18\"></span>al <span class=\"_ _b\"></span>Con<span class=\"_ _b\"></span>sejo<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>Adm<span class=\"_ _b\"></span>inis<span class=\"_ _0\"></span>tra<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>efe<span class=\"_ _0\"></span>cto<span class=\"_ _b\"></span>s </span>de<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>sig<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>r r<span class=\"_ _0\"></span>ecu<span class=\"_ _b\"></span>rso<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>val<span class=\"_ _b\"></span>uar<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ren<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>mi<span class=\"_ _b\"></span>ento<span class=\"_ _0\"></span>.  A la ho<span class=\"_ _0\"></span>ra de id<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tif<span class=\"_ _0\"></span>ica<span class=\"_ _b\"></span>r <span class=\"_ _3\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>se<span class=\"_ _0\"></span>gm<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>s, la Dir<span class=\"_ _0\"></span>ecc<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n con<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ra lo<span class=\"_ _0\"></span>s prod<span class=\"_ _b\"></span>uctos<span class=\"_ _0\"></span> del Gr<span class=\"_ _0\"></span>up<span class=\"_ _b\"></span>o, los ser<span class=\"_ _b\"></span>vicio<span class=\"_ _b\"></span>s <span class=\"_ _3\"></span>que<span class=\"_ _0\"></span> pre<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> ad<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> fa<span class=\"_ _b\"></span>ctore<span class=\"_ _b\"></span>s cu<span class=\"_ _0\"></span>ant<span class=\"_ _b\"></span>ita<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vos<span class=\"_ _0\"></span>. El<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>Conse<span class=\"_ _b\"></span>jo <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Ad<span class=\"_ _0\"></span>min<span class=\"_ _0\"></span>ist<span class=\"_ _b\"></span>raci\u00f3<span class=\"_ _b\"></span>n, <span class=\"_ _18\"></span>eval<span class=\"_ _0\"></span>\u00faa<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>des<span class=\"_ _0\"></span>emp<span class=\"_ _b\"></span>e\u00f1o <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>segm<span class=\"_ _b\"></span>ento<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>real<span class=\"_ _b\"></span>izan<span class=\"_ _0\"></span>do <span class=\"_ _18\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>seg<span class=\"_ _0\"></span>ui<span class=\"_ _b\"></span>mien<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>ingr<span class=\"_ _0\"></span>eso<span class=\"_ _b\"></span>s, ma<span class=\"_ _0\"></span>rge<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>brut<span class=\"_ _0\"></span>o, <span class=\"_ _e\"></span>cos<span class=\"_ _0\"></span>te <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>ven<span class=\"_ _b\"></span>tas, <span class=\"_ _e\"></span>gast<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>I+D<span class=\"_ _0\"></span>, <span class=\"_ _e\"></span>gast<span class=\"_ _b\"></span>os <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>come<span class=\"_ _b\"></span>rcia<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>zaci\u00f3<span class=\"_ _b\"></span>n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>dist<span class=\"_ _b\"></span>rib<span class=\"_ _0\"></span>uci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _e\"></span>EBI<span class=\"_ _0\"></span>TDA<span class=\"_ _b\"></span>. <span class=\"_ _a\"></span>Esta<span class=\"_ _b\"></span>s ma<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span>es  se  emp<span class=\"_ _b\"></span>lean<span class=\"_ _b\"></span> <span class=\"_ _5\"> </span>com<span class=\"_ _b\"></span>o <span class=\"_ _5\"> </span>i<span class=\"_ _0\"></span>ndi<span class=\"_ _b\"></span>cado<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>  para<span class=\"_ _b\"></span> <span class=\"_ _5\"> </span>det<span class=\"_ _b\"></span>erm<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ar  lo<span class=\"_ _0\"></span>s  seg<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>  oper<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ivo<span class=\"_ _0\"></span>s  con<span class=\"_ _b\"></span> <span class=\"_ _5\"> </span>ca<span class=\"_ _b\"></span>racte<span class=\"_ _b\"></span>r\u00edsti<span class=\"_ _b\"></span>cas<span class=\"_ _b\"></span> eco<span class=\"_ _0\"></span>n\u00f3<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span> si<span class=\"_ _b\"></span>mila<span class=\"_ _b\"></span>res:<span class=\"_ _1e\"> </span>Los <span class=\"_ _6\"> </span>in<span class=\"_ _3\"></span>gresos <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>cada <span class=\"_ _9\"> </span>segmento <span class=\"_ _9\"> </span>constituyen <span class=\"_ _9\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>indicador <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _9\"> </span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _9\"> </span>utilizado <span class=\"_ _9\"> </span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _9\"> </span>informar <span class=\"_ _6\"> </span>al Consejo de Admin<span class=\"_ _3\"></span>istraci\u00f3n.<span class=\"_ _1e\"> </span>El <span class=\"_ _3\"></span>EBITDA <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span>calculado <span class=\"_ _3\"></span>ta<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>omo <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>puede <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>er <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>desglose <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>segmentos <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>continuaci\u00f3n) <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e cada <span class=\"_ _7\"></span>segmen<span class=\"_ _3\"></span>to <span class=\"_ _e\"></span>es <span class=\"_ _7\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>indic<span class=\"_ _3\"></span>ador <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>bene<span class=\"_ _3\"></span>ficios <span class=\"_ _7\"></span>u<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>ilizado <span class=\"_ _7\"></span>para<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>inform<span class=\"_ _3\"></span>ar <span class=\"_ _7\"></span>a<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>Consej<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>Admi<span class=\"_ _3\"></span>nistraci\u00f3n. Se <span class=\"_ _3\"></span>utiliza <span class=\"_ _7\"></span>este <span class=\"_ _3\"></span>indicador <span class=\"_ _7\"></span>como <span class=\"_ _3\"></span>refer<span class=\"_ _3\"></span>encia <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>activid<span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>directa <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>empresa <span class=\"_ _3\"></span>ya <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>es<span class=\"_ _3\"></span>te <span class=\"_ _3\"></span>indicador depura el<span class=\"_ _0\"></span> resultado del <span class=\"_ _b\"></span>efec<span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>impositivo. En el<span class=\"_ _0\"></span> caso <span class=\"_ _0\"></span>del grupo <span class=\"_ _0\"></span>Pharma Mar <span class=\"_ _0\"></span>en numerosas ocasiones el impuest<span class=\"_ _3\"></span>o tiene <span class=\"_ _3\"></span>signo <span class=\"_ _3\"></span>pos<span class=\"_ _3\"></span>itivo, vari<span class=\"_ _3\"></span>ando b<span class=\"_ _3\"></span>astante <span class=\"_ _3\"></span>entre ej<span class=\"_ _3\"></span>ercicios <span class=\"_ _3\"></span>y d<span class=\"_ _3\"></span>istorsionando <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>esa <span class=\"_ _3\"></span>forma l<span class=\"_ _3\"></span>a comparabilidad <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>resu<span class=\"_ _3\"></span>ltado <span class=\"_ _7\"></span>neto. <span class=\"_ _7\"></span>Por <span class=\"_ _7\"></span>otro <span class=\"_ _7\"></span>lado, <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>carga <span class=\"_ _7\"></span>financ<span class=\"_ _3\"></span>iera <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>este <span class=\"_ _e\"></span>indicador <span class=\"_ _7\"></span>elimina, <span class=\"_ _e\"></span>no es el <span class=\"_ _3\"></span>gasto m<span class=\"_ _3\"></span>\u00e1s relev<span class=\"_ _3\"></span>ante <span class=\"_ _3\"></span>para el <span class=\"_ _3\"></span>grupo <span class=\"_ _3\"></span>siendo <span class=\"_ _3\"></span>muy u<span class=\"_ _3\"></span>nifor<span class=\"_ _7\"></span>me entre <span class=\"_ _3\"></span>ejercicios.<span class=\"_ _3\"></span> El <span class=\"_ _3\"></span>EBITDA r<span class=\"_ _3\"></span>esulta <span class=\"_ _3\"></span>un indicador que refleja mejor <span class=\"_ _3\"></span>la actividad d<span class=\"_ _3\"></span>e la Sociedad.<span class=\"_ _1e\"> </span>Los <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ostes <span class=\"_ _0\"></span>corporativos <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>asignan a <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>segmentos y <span class=\"_ _b\"></span>se presentan <span class=\"_ _b\"></span>como \"sin <span class=\"_ _b\"></span>asignar\". Consisten b\u00e1sicamente <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>gastos<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>asoc<span class=\"_ _3\"></span>iados <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _3\"></span>servici<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>cen<span class=\"_ _3\"></span>trale<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>corp<span class=\"_ _3\"></span>orativos <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>no <span class=\"_ _7\"></span>deber\u00edan <span class=\"_ _7\"></span>desvirtuar los <span class=\"_ _8\"></span>segme<span class=\"_ _3\"></span>ntos <span class=\"_ _6\"> </span>operativos <span class=\"_ _6\"> </span>del <span class=\"_ _8\"></span>negoci<span class=\"_ _3\"></span>o, <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>omprenden <span class=\"_ _6\"> </span>gastos <span class=\"_ _8\"></span>de <span class=\"_ _6\"> </span>personal, <span class=\"_ _6\"> </span>alquileres, <span class=\"_ _8\"> </span>c<span class=\"_ _3\"></span>onsultor\u00edas, gastos relacionados c<span class=\"_ _3\"></span>on la cotizaci\u00f3n en<span class=\"_ _3\"></span> el mercado burs<span class=\"_ _3\"></span>\u00e1til\u2026etc.<span class=\"_ _1e\"> </span>Lo<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>acti<span class=\"_ _0\"></span>vos<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _e\"></span>pasi<span class=\"_ _b\"></span>vos <span class=\"_ _7\"></span>tot<span class=\"_ _0\"></span>al<span class=\"_ _b\"></span>es <span class=\"_ _e\"></span>se <span class=\"_ _7\"></span>des<span class=\"_ _0\"></span>gl<span class=\"_ _0\"></span>osa<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>mism<span class=\"_ _0\"></span>o <span class=\"_ _e\"></span>modo<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>seg<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>oper<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ivo<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>dan<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>a con<span class=\"_ _0\"></span>oce<span class=\"_ _b\"></span>r e<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nf<span class=\"_ _0\"></span>orm<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n p<span class=\"_ _b\"></span>eri<span class=\"_ _0\"></span>\u00f3d<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> Co<span class=\"_ _b\"></span>nsejo<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>Admi<span class=\"_ _b\"></span>nist<span class=\"_ _0\"></span>rac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n.<span class=\"_ _1e\"> </span>Las <span class=\"_ _b\"></span>operaciones <span class=\"_ _b\"></span>entre <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>diferentes <span class=\"_ _b\"></span>segmentos<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>no <span class=\"_ _18\"></span>f<span class=\"_ _3\"></span>ueron <span class=\"_ _b\"></span>signif<span class=\"_ _3\"></span>icativas <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>ejerc<span class=\"_ _3\"></span>icios <span class=\"_ _18\"></span>20<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>3 <span class=\"_ _18\"></span>o <span class=\"_ _0\"></span>2022. En<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>nse<span class=\"_ _b\"></span>cuen<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>023<span class=\"_ _0\"></span> s<span class=\"_ _b\"></span>e ha<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tif<span class=\"_ _b\"></span>icad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span><span class=\"ls11\">dos<span class=\"ls0\"> seg<span class=\"_ _b\"></span>ment<span class=\"_ _0\"></span>os<span class=\"ls4\">: <span class=\"_ _0\"></span><span class=\"ls0\"> </span></span></span></span>1. <span class=\"_ _7\"></span><span class=\"ls0\">Seg<span class=\"_ _b\"></span>ment<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Onco<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>g\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>Dent<span class=\"_ _0\"></span>ro de <span class=\"_ _3\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>segm<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>to se <span class=\"_ _3\"></span>encu<span class=\"_ _0\"></span>ent<span class=\"_ _b\"></span>ran <span class=\"_ _3\"></span>aqu<span class=\"_ _b\"></span>ella<span class=\"_ _b\"></span>s <span class=\"_ _7\"></span>emp<span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>esa<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>cuyo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>obje<span class=\"_ _0\"></span>to<span class=\"_ _b\"></span> </span>soc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>la<span class=\"_ _b\"></span> <span class=\"_ _8\"> </span>inve<span class=\"_ _0\"></span>sti<span class=\"_ _b\"></span>gaci<span class=\"_ _0\"></span>\u00f3n,<span class=\"_ _b\"></span> <span class=\"_ _8\"> </span>el <span class=\"_ _8\"></span>de<span class=\"_ _b\"></span>sarro<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>y <span class=\"_ _a\"></span>la <span class=\"_ _8\"></span>co<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>iza<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>f\u00e1<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>an<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es <span class=\"_ _a\"></span>(Pha<span class=\"_ _0\"></span>rma<span class=\"_ _b\"></span> <span class=\"_ _8\"> </span>Mar,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>S.<span class=\"_ _0\"></span>A.<span class=\"_ _0\"></span>, Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a <span class=\"_ _3\"></span>Mar USA<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _0\"></span>aMa<span class=\"_ _0\"></span>r AG, <span class=\"_ _3\"></span>Pha<span class=\"_ _0\"></span>rma<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>Ma<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>SA<span class=\"_ _0\"></span>RL,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Pha<span class=\"_ _0\"></span>rma<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>Ma<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>Gmb<span class=\"_ _0\"></span>H,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Phar<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Mar<span class=\"_ _0\"></span>, S.r.<span class=\"_ _0\"></span>L.,<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a <span class=\"_ _3\"></span>Mar<span class=\"ls4\">, </span>spr<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>y P<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>rma<span class=\"_ _b\"></span> Mar<span class=\"_ _b\"></span> Ges<span class=\"_ _0\"></span>.m<span class=\"_ _0\"></span>.b<span class=\"_ _0\"></span>.H<span class=\"ls18\">).<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>2<span class=\"ls4\">. </span>S<span class=\"_ _b\"></span>egme<span class=\"_ _b\"></span>nto <span class=\"_ _b\"></span>RNAi<span class=\"_ _b\"></span>. D<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>este<span class=\"_ _b\"></span> seg<span class=\"_ _b\"></span>ment<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>est<span class=\"_ _0\"></span>\u00e1 <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>rro<span class=\"_ _0\"></span>ll<span class=\"_ _b\"></span>o d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>f\u00e1rm<span class=\"_ _0\"></span>aco<span class=\"_ _b\"></span>s co<span class=\"_ _b\"></span>n a<span class=\"_ _b\"></span>cti<span class=\"_ _0\"></span>vid<span class=\"_ _b\"></span>ad <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rap<span class=\"_ _b\"></span>\u00e9uti<span class=\"_ _0\"></span>ca <span class=\"_ _b\"></span>basad<span class=\"_ _b\"></span>a e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ism<span class=\"_ _b\"></span>inuc<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>o s<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ami<span class=\"_ _b\"></span>ento <span class=\"_ _b\"></span>de l<span class=\"_ _b\"></span>a exp<span class=\"_ _b\"></span>resi\u00f3<span class=\"_ _b\"></span>n g\u00e9<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>ca <span class=\"_ _b\"></span>(Syl<span class=\"_ _b\"></span>enti<span class=\"_ _0\"></span>s, <span class=\"_ _b\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _0\"></span>). <span class=\"_ _b\"></span> A <span class=\"_ _b\"></span>31 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>mbre<span class=\"_ _0\"></span> d<span class=\"_ _b\"></span>e 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>conta<span class=\"_ _b\"></span>ba <span class=\"_ _0\"></span>con<span class=\"_ _b\"></span> u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>se<span class=\"_ _b\"></span>gmen<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>adi<span class=\"_ _b\"></span>cion<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>seg<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>Di<span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>n\u00f3<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>co.<span class=\"_ _b\"></span> La<span class=\"_ _b\"></span> ac<span class=\"_ _0\"></span>ti<span class=\"_ _b\"></span>vida<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> este se<span class=\"_ _0\"></span>gm<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> se <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span> a <span class=\"_ _3\"></span>trav<span class=\"_ _3\"></span>\u00e9s <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>filial <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>Pharma <span class=\"_ _7\"></span>Mar <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>articipada <span class=\"_ _7\"></span>al <span class=\"_ _3\"></span>100%, <span class=\"_ _7\"></span>Gen\u00f3mica, <span class=\"_ _7\"></span>S.A.U. en liq<span class=\"_ _3\"></span>uidaci\u00f3n. <span class=\"_ _3\"></span>El Co<span class=\"_ _0\"></span>nse<span class=\"_ _b\"></span>jo de Ad<span class=\"_ _0\"></span>mi<span class=\"_ _b\"></span>nist<span class=\"_ _0\"></span>raci<span class=\"_ _b\"></span>\u00f3n de<span class=\"_ _0\"></span> Pha<span class=\"_ _0\"></span>rma<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Mar<span class=\"_ _0\"></span> de fe<span class=\"_ _b\"></span>cha 27<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>de se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>ie<span class=\"_ _b\"></span>mbre<span class=\"_ _0\"></span> de 2<span class=\"_ _0\"></span>022<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>acord\u00f3 <span class=\"_ _3\"></span>cesar la <span class=\"_ _7\"></span>actividad <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>\u00e1rea <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>iagn\u00f3stico <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>iniciar <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>tr\u00e1mites <span class=\"_ _7\"></span>corresp<span class=\"_ _3\"></span>ondientes <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>disoluci\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>iquidaci\u00f3n<span class=\"_ _7\"></span> de la <span class=\"_ _b\"></span>m<span class=\"_ _3\"></span>isma. Est<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>segm<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>gl<span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>a<span class=\"ls11\">ba</span> <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>Gen\u00f3<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ca <span class=\"_ _b\"></span>S.<span class=\"_ _0\"></span>A.<span class=\"_ _0\"></span>U. <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>liq<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n y <span class=\"_ _b\"></span>sus<span class=\"_ _b\"></span> do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>ales<span class=\"_ _0\"></span> p<span class=\"_ _b\"></span>arti<span class=\"_ _b\"></span>cipa<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>0%<span class=\"_ _1e\"> </span>Gen<span class=\"_ _b\"></span>\u00f3mic<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>AB <span class=\"_ _7\"></span>(en <span class=\"_ _7\"></span>li<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n), <span class=\"_ _7\"></span>y <span class=\"_ _e\"></span>Gen\u00f3<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ca <span class=\"_ _7\"></span>Trad<span class=\"_ _b\"></span>ing <span class=\"_ _7\"></span>Co<span class=\"_ _0\"></span>. <span class=\"_ _7\"></span>Ltd<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>(en<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>liq<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n).<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>El <span class=\"_ _7\"></span>segm<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>ma<span class=\"_ _0\"></span>tuv<span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>act<span class=\"_ _0\"></span>ivi<span class=\"_ _b\"></span>dad pro<span class=\"_ _b\"></span>ducti<span class=\"_ _b\"></span>va <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>com<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>cia<span class=\"_ _b\"></span>l <span class=\"_ _7\"></span>dura<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>pri<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>tri<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>202<span class=\"_ _b\"></span>3 <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>fin <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>atender <span class=\"_ _a\"></span>los <span class=\"_ _e\"></span>compr<span class=\"_ _3\"></span>omisos <span class=\"_ _e\"></span>an<span class=\"_ _3\"></span>teriores contra\u00eddos <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>clientes, <span class=\"_ _0\"></span>A <span class=\"_ _18\"></span>3<span class=\"_ _3\"></span>1 <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>iciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>no <span class=\"_ _0\"></span>hab\u00eda <span class=\"_ _b\"></span>ninguna <span class=\"_ _b\"></span>actividad <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>segment<span class=\"_ _3\"></span>o <span class=\"_ _18\"></span>de <span class=\"_ _0\"></span>Diagn\u00f3stico. Las cifras correspondientes a las actividades de dicho segmento durante los tres primeros meses del <span class=\"_ _0\"></span>a\u00f1o, en los <span class=\"_ _0\"></span>que ha mantenido <span class=\"_ _0\"></span>actividad comercial, se ha<span class=\"_ _0\"></span>n registrado en <span class=\"_ _0\"></span>la columna \u201c<span class=\"_ _3\"></span><span class=\"ff2\">Sin asignar</span>\u201d y <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>onsisten en <span class=\"ff2\">1.191 </span>miles de <span class=\"_ _0\"></span>ingresos por <span class=\"_ _0\"></span>venta, 57 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros en <span class=\"_ _0\"></span>Otros ingresos de <span class=\"_ _0\"></span>explotaci\u00f3n/o<span class=\"_ _3\"></span>tras ganancias <span class=\"_ _0\"></span>netas, <span class=\"_ _3\"></span>(6<span class=\"_ _3\"></span>96<span class=\"lsb\">) </span>miles de euros<span class=\"_ _3\"></span> de Cos<span class=\"_ _3\"></span>te de<span class=\"_ _3\"></span> ventas,<span class=\"_ _3\"></span> (1.491) m<span class=\"_ _3\"></span>iles de e<span class=\"_ _3\"></span>uros en Otros<span class=\"_ _3\"></span> gastos<span class=\"_ _3\"></span> y por <span class=\"_ _3\"></span>\u00faltimo (15<span class=\"_ _3\"></span>6) miles <span class=\"_ _3\"></span>de euros de Resultado financi<span class=\"_ _3\"></span>ero neto.<span class=\"_ _3\"></span> Lo<span class=\"_ _0\"></span>s r<span class=\"_ _0\"></span>esu<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e l<span class=\"_ _b\"></span>os se<span class=\"_ _0\"></span>gm<span class=\"_ _b\"></span>ento<span class=\"_ _b\"></span>s par<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>je<span class=\"_ _0\"></span>rci<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span> fin<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>iz<span class=\"_ _b\"></span>ado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e d<span class=\"_ _b\"></span>icie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _b\"></span>de 2<span class=\"_ _0\"></span>023<span class=\"_ _0\"></span> so<span class=\"_ _0\"></span>n:<span class=\"ff4 fs4\"> </span>Resultado por segmento 2023 (Miles de Euros) Oncolog\u00eda RNAi<span class=\"ls0\"> </span>Sin Asignar (*) Grupo Ingresos 156.841 121<span class=\"ls0\"> </span>1.191 158.153 Coste de ventas (8.916) - (697) (9.613) Otros ingresos de explotaci\u00f3n/otras ganancias netas 1.161 305<span class=\"ls0\"> </span>57<span class=\"ls0\"> </span>1.523 Gastos I+D (83.633) (15.669) - (99.302) Otros gastos (39.123) (1.211) (14.254) (54.588) Resultado neto de explotaci\u00f3n 26.330 (16.454) (13.703) (3.827) Resultado financiero neto 460<span class=\"ls0\"> </span>(100) (156) 204<span class=\"ls0\"> </span>Resultado antes de impuestos 26.790 (16.554) (13.859) (3.623) (Gasto) / Ingreso por impuesto de sociedades 4.528 232<span class=\"ls0\"> </span>- 4.760 Resultado del ejercicio 31.318 (16.322) (13.859) 1.137 Propietarios de la dominante 31.318 (16.322) (13.859) 1.137 Resultado del ejercicio (1) 31.318 (16.322) (13.859) 1.137 (Gasto) / Ingreso por impuesto de sociedades (2) (4.528) (232) - (4.760) Resultado financiero (3) (460) 100<span class=\"ls0\"> </span>156<span class=\"ls0\"> </span>(204) Amortizaci\u00f3n (4) 5.140 582<span class=\"ls0\"> </span>34<span class=\"ls0\"> </span>5.756 Deterioros y resultados del inmovilizado (5) (120) - 306<span class=\"ls0\"> </span>186<span class=\"ls0\"> </span>Deterioro y variaci\u00f3n de provisiones por operaciones comerci<span class=\"_ _0\"></span>ales (6)<span class=\"_ _3\"></span> (31) - - (31) EBITDA (1)+(2)+(3)+(4)+(5)+(6) 31.319 (15.872) (13.363) 2.084 (*) Los <span class=\"_ _0\"></span>importes correspondientes a <span class=\"_ _0\"></span>la actividad de <span class=\"_ _0\"></span>diagn\u00f3stico durante 2023 <span class=\"_ _b\"></span>se<span class=\"_ _3\"></span> han <span class=\"_ _b\"></span>r<span class=\"_ _3\"></span>egistrado en <span class=\"_ _0\"></span>la columna \u201cSin Asignar\u201d. <span class=\"_ _3\"></span>Los <span class=\"_ _3\"></span>ingresos<span class=\"_ _3\"></span> de <span class=\"_ _3\"></span>esta act<span class=\"_ _3\"></span>ividad han <span class=\"_ _3\"></span>supuesto <span class=\"_ _7\"></span><span class=\"ff2\">1.<span class=\"_ _3\"></span>191 m<span class=\"_ _3\"></span>il euros <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>result<span class=\"ls8\">ado<span class=\"_ _3\"></span></span> de <span class=\"_ _3\"></span>-1.075 <span class=\"_ _3\"></span>miles </span>de euros. Los <span class=\"_ _10\"> </span>activos<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>p<span class=\"_ _3\"></span>asivos<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>por <span class=\"_ _c\"> </span>segmento <span class=\"_ _10\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>31 <span class=\"_ _c\"> </span>de <span class=\"_ _10\"> </span>diciembre <span class=\"_ _c\"> </span>de <span class=\"_ _10\"> </span>202<span class=\"_ _3\"></span>3 <span class=\"_ _10\"> </span>se<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>pres<span class=\"_ _3\"></span>entan <span class=\"_ _10\"> </span>com<span class=\"_ _3\"></span>o <span class=\"_ _10\"> </span>infor<span class=\"_ _3\"></span>maci\u00f3n complementaria: <span class=\"_ _3\"></span> Activos y pasivos por segmento 2023 (Miles de Euros) Oncolog\u00eda RNAi<span class=\"ls0\"> </span>Sin Asignar (*) Grupo Activos no corrientes 69.908 18.010 - 87.918 Activos corrientes 245.818 3.430 3.354 252.602 Pasivos no corrientes 49.841 1.353 - 51.194 Pasivos corrientes 86.820 6.014 3.054 95.888 Inversi\u00f3n en el inmovilizado 3.922 12.308 - 16.230 (*) <span class=\"_ _b\"></span>Los<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>activos<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>pas<span class=\"_ _3\"></span>ivos <span class=\"_ _b\"></span><span class=\"ff6\">cor<span class=\"_ _3\"></span>rientes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>column<span class=\"_ _3\"></span>a <span class=\"_ _b\"></span>\u201c<span class=\"_ _3\"></span>Sin <span class=\"_ _b\"></span>as<span class=\"_ _3\"></span>ignar\u201d <span class=\"_ _b\"></span>corresp<span class=\"_ _3\"></span>onden <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>os <span class=\"ff2\">activos <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>Gen\u00f3mica,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>SAU </span></span>en liquidaci\u00f3n, princip<span class=\"_ _3\"></span>almente tesorer<span class=\"_ _3\"></span>\u00eda y d<span class=\"_ _3\"></span>eudas con entidad<span class=\"_ _3\"></span>es bancarias resp<span class=\"_ _3\"></span>ectivamente.<span class=\"_ _1e\"> </span>Los resultados de los s<span class=\"_ _3\"></span>egmentos para e<span class=\"_ _3\"></span>l ejercicio fina<span class=\"_ _3\"></span>li<span class=\"_ _3\"></span>zado a 31 de d<span class=\"_ _3\"></span>iciembre de <span class=\"_ _3\"></span><span class=\"ls8\">2022</span> son:<span class=\"_ _3\"></span> Resultado por segmento 2022 (Miles de Euros) Oncolog\u00eda Diagn\u00f3stico RNAi<span class=\"ls0\"> </span>Sin Asignar Grupo Ingresos 191.181 5.131 31<span class=\"ls0\"> </span>- 196.343 Coste de ventas (10.457) (3.182) - - (13.639) Otros ingresos de explotaci\u00f3n/otras ganancias netas 814<span class=\"ls0\"> </span>2.086 337<span class=\"ls0\"> </span>- 3.237 Gastos I+D (68.099) (2.318) (13.032) - (83.449) Otros gastos (38.134) (7.508) (654) (12.125) (58.421) Resultado neto de explotaci\u00f3n 75.305 (5.791) (13.318) (12.125) 44.071 Resultado financiero neto 191<span class=\"ls0\"> </span>(229) (243) - (281) Resultado antes de impuestos 75.496 (6.020) (13.561) (12.125) 43.790 (Gasto) / Ingreso por impuesto de sociedades 2.566 1.651 1.349 - 5.566 Resultado del ejercicio 78.062 (4.369) (12.212) (12.125) 49.356 Propietarios de la dominante 78.062 (4.369) (12.212) (12.125) 49.356 Resultado del ejercicio (1) 78.062 (4.369) (12.212) (12.125) 49.356 (Gasto) / Ingreso por impuesto de sociedades (2) (2.566) (1.651) (1.349) - (5.566) Resultado financiero (3) (191) 229<span class=\"ls0\"> </span>243<span class=\"ls0\"> </span>- 281<span class=\"ls0\"> </span>Amortizaci\u00f3n (4) 4.664 804<span class=\"ls0\"> </span>432<span class=\"ls0\"> </span>- 5.900 Deterioros y resultados del inmovilizado (5) (61) 1.543 - - 1.482 Deterioro y variaci\u00f3n de provisiones por operaciones comerciales (6) (21) (11) - - (32) EBITDA (1)+(2)+(3)+(4)+(5)+(6) 79.887 (3.455) (12.886) (12.125) 51.421 Los <span class=\"_ _10\"> </span>activos<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>p<span class=\"_ _3\"></span>asivos <span class=\"_ _10\"> </span>p<span class=\"_ _3\"></span>or <span class=\"_ _10\"> </span>se<span class=\"_ _3\"></span>gm<span class=\"_ _3\"></span>ento <span class=\"_ _10\"> </span>a <span class=\"_ _c\"> </span>31 <span class=\"_ _10\"> </span>de <span class=\"_ _c\"> </span>diciembre <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>2<span class=\"_ _3\"></span>022 <span class=\"_ _c\"> </span>se <span class=\"_ _10\"> </span>pres<span class=\"_ _3\"></span>entan <span class=\"_ _10\"> </span>com<span class=\"_ _3\"></span>o <span class=\"_ _10\"> </span>infor<span class=\"_ _3\"></span>maci\u00f3n complementaria:         <span class=\"_ _3\"></span>                              <span class=\"_ _3\"></span>            <span class=\"_ _3\"></span> Activos y pasivos por segmento 2022 (Miles de Euros) Oncolog\u00eda Diagn\u00f3stico RNAi<span class=\"ls0\"> </span>Grupo Activos no corrientes 115.679 527<span class=\"ls0\"> </span>1.870 118.076 Activos corrientes 270.062 4.264 857<span class=\"ls0\"> </span>275.183 Pasivos no corrientes 71.298 - 1.684 72.982 Pasivos corrientes 88.701 6.711 1.908 97.320 Inversi\u00f3n en el inmovilizado 8.164 349<span class=\"ls0\"> </span>357<span class=\"ls0\"> </span>8.870 Durante <span class=\"_ _8\"></span>2023 <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>2<span class=\"_ _3\"></span>022<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>no <span class=\"_ _8\"> </span>se <span class=\"_ _8\"> </span>prod<span class=\"_ _3\"></span>ujeron <span class=\"_ _8\"> </span>operac<span class=\"_ _3\"></span>iones <span class=\"_ _8\"></span>relevantes <span class=\"_ _6\"> </span>entre <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>segment<span class=\"_ _3\"></span>os <span class=\"_ _8\"></span>reportables <span class=\"_ _8\"> </span>y<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>s<span class=\"_ _3\"></span>e registraron p\u00e9rdidas<span class=\"_ _3\"></span> por deterioro de va<span class=\"_ _3\"></span>lor del fondo d<span class=\"_ _3\"></span>e comercio.<span class=\"_ _7\"></span> Las <span class=\"_ _7\"></span>siguientes<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>tabl<span class=\"_ _3\"></span>as <span class=\"_ _7\"></span>mues<span class=\"_ _3\"></span>tran <span class=\"_ _7\"></span>el <span class=\"_ _e\"></span>inmovilizado <span class=\"_ _e\"></span>materi<span class=\"_ _3\"></span>al, <span class=\"_ _7\"></span>invers<span class=\"_ _3\"></span>iones <span class=\"_ _7\"></span>i<span class=\"_ _3\"></span>nmobiliarias<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>e <span class=\"_ _e\"></span>inm<span class=\"_ _7\"></span>ovilizado <span class=\"_ _e\"></span>inmaterial, que forman parte d<span class=\"_ _3\"></span>e los activos<span class=\"_ _3\"></span> no corrientes del G<span class=\"_ _3\"></span>rupo por \u00e1rea g<span class=\"_ _3\"></span>eogr\u00e1fica:<span class=\"_ _3\"></span> Activos no corrientes (Miles de Euros) 31/12/2023 31/12/2022 Espa\u00f1a 46.589 34.470 Resto de la Uni\u00f3n Europea 65<span class=\"ls0\"> </span>127<span class=\"_ _1e\"> </span>46.654 34.597 Las ventas del Gru<span class=\"_ _3\"></span>po se re<span class=\"_ _3\"></span>alizan mayoritaria<span class=\"_ _3\"></span>mente en Espa<span class=\"_ _3\"></span>\u00f1a y otros <span class=\"_ _3\"></span>pa\u00edses de l<span class=\"_ _3\"></span>a Uni\u00f3n Europea.<span class=\"_ _3\"></span> El <span class=\"_ _7\"></span><span class=\"ls8\">83,5%<span class=\"_ _3\"></span></span> de los ingresos ord<span class=\"_ _3\"></span>inarios totales fuero<span class=\"_ _3\"></span>n realizados en<span class=\"_ _3\"></span> la zona euro e<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>2023 (<span class=\"_ _3\"></span>86,5% en 202<span class=\"_ _3\"></span>2<span class=\"lsb\">).</span> La <span class=\"_ _10\"> </span>pr\u00e1ctica <span class=\"_ _10\"> </span>total<span class=\"_ _3\"></span>idad <span class=\"_ _10\"> </span>de <span class=\"_ _c\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _10\"> </span>inversi\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>en <span class=\"_ _c\"> </span>inmovilizado <span class=\"_ _10\"> </span>material, <span class=\"_ _10\"> </span>inmov<span class=\"_ _3\"></span>ilizado <span class=\"_ _10\"> </span>inm<span class=\"_ _3\"></span>aterial <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>invers<span class=\"_ _3\"></span>iones inmobiliarias en <span class=\"_ _3\"></span>los ejercicios 202<span class=\"_ _3\"></span>3 y 2022 se re<span class=\"_ _3\"></span>alizar<span class=\"_ _3\"></span>on en Espa\u00f1a.<span class=\"_ _3\"></span> Las <span class=\"_ _a\"></span>siguientes <span class=\"_ _8\"></span>tablas <span class=\"_ _a\"></span>muestr<span class=\"_ _3\"></span>an <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>desagre<span class=\"_ _3\"></span>gaci\u00f3n <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _8\"></span>ingresos <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>Grupo<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>por <span class=\"_ _8\"></span>contratos <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>clie<span class=\"_ _3\"></span>ntes <span class=\"_ _a\"></span>en funci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>tipo <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>b<span class=\"_ _3\"></span>ienes <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>servicios <span class=\"_ _a\"></span>suministrados<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>los <span class=\"_ _a\"></span>client<span class=\"_ _3\"></span>es, <span class=\"_ _a\"></span>la <span class=\"_ _e\"></span>z<span class=\"_ _3\"></span>ona <span class=\"_ _a\"></span>geogr\u00e1fica <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>mo<span class=\"_ _3\"></span>mento <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la transferencia de bienes y s<span class=\"_ _3\"></span>ervicios, clasificados por s<span class=\"_ _3\"></span>egmentos sobre los que se informa, c<span class=\"_ _7\"></span>orrespond<span class=\"_ _3\"></span>ientes a diciembre 2023.<span class=\"_ _3\"></span> Desglose ingresos por segmento 2023 (Miles de<span class=\"ff5\"> Euros) </span>Oncolog\u00eda Sin Asignar(*) RNAi<span class=\"ls0\"> </span>Total Venta de producto 117.507 1.192 - 118.699 Devoluciones, Descuentos (46.826) - - (46.826) Acuerdos de licencia y desarrollo 33.590 - - 33.590 Royalties 52.178 - - 52.178 Otros ingresos 391<span class=\"ls0\"> </span>- 121<span class=\"ls0\"> </span>512<span class=\"ls0\"> </span>Total ingresos de contratos con clientes 156.840 1.192 121<span class=\"ls0\"> </span>158.153 Mercados Geogr\u00e1ficos Espa\u00f1a 5.891 918<span class=\"ls0\"> </span>121<span class=\"ls0\"> </span>6.930 Italia 4.187 - - 4.187 Alemania 4.637 - - 4.637 Irlanda 75.356 - - 75.356 Francia 30.003 - - 30.003 Resto Uni\u00f3n Europea 10.745 154<span class=\"ls0\"> </span>- 10.899 Estados Unidos 12.510 - 12.510 Otros 13.511 120<span class=\"ls0\"> </span>- 13.631 Total ingresos de contratos con clientes 156.840 1.192 121<span class=\"ls0\"> </span>158.153 Momento de reconocimiento de ingresos ordinarios En un punto en el tiempo 132.942 1.192 121<span class=\"ls0\"> </span>134.255 A lo largo del tiempo 23.898 - - 23.898 Total ingresos de contratos con clientes 156.840 1.192 121<span class=\"ls0\"> </span>158.153 (*) Lo<span class=\"_ _0\"></span>s importes correspondientes a <span class=\"_ _0\"></span>la actividad de<span class=\"_ _0\"></span> diagn\u00f3stico durante 2023 <span class=\"_ _b\"></span>se<span class=\"_ _3\"></span> han registrado en la <span class=\"_ _b\"></span>co<span class=\"_ _3\"></span>lumna \u201cSin Asignar\u201d.<span class=\"_ _3\"></span><span class=\"ff2\"> </span>Las <span class=\"_ _e\"></span>ventas<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>Irlanda <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>corresponden <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>milestones <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>roya<span class=\"_ _3\"></span>lties <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>ercibidos<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>Jazz <span class=\"_ _a\"></span>Pharmaceutica<span class=\"_ _3\"></span>l<span class=\"_ _7\"></span><span class=\"lsd\">s </span>facturado a trav\u00e9s de <span class=\"_ _3\"></span>la sociedad irlandesa e<span class=\"_ _3\"></span>n d\u00f3lares.<span class=\"_ _3\"></span> Desglose ingresos por zona geogr\u00e1fica 2023 (Miles de Euros) Espa\u00f1a Italia Alemania Irlanda Francia Resto Uni\u00f3n Europea Estados Unidos Otros Total Venta de producto 15.244 13.158 12.435 3.938 41.438 18.113 - 14.373 118.699 Devoluciones, Descuentos (8.826) (8.971) (7.798) - (11.435) (7.214) - (2.582) (46.826) Acuerdos de licencia y desarrollo - - - 23.050 - - 9.442 1.098 33.590 Royalties - - - 48.368 - - 3.068 742<span class=\"ls0\"> </span>52.178<span class=\"_ _1e\"> </span>Otros ingresos 512<span class=\"ls0\"> </span>- - - - - - - 512<span class=\"ls0\"> </span>Total ingresos de contratos con clientes 6.930 4.187 4.637 75.356 30.003 10.899 12.510 13.631 158.153 Las s<span class=\"_ _3\"></span>iguientes <span class=\"_ _3\"></span>tablas <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>uestran <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>desagre<span class=\"_ _3\"></span>gaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los<span class=\"_ _3\"></span> ingresos <span class=\"_ _7\"></span>del G<span class=\"_ _3\"></span>rupo <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>contratos <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n c<span class=\"_ _3\"></span>lientes <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>funci\u00f3n<span class=\"_ _3\"></span> del tipo de b<span class=\"_ _3\"></span>ienes o serv<span class=\"_ _3\"></span>icios suministra<span class=\"_ _3\"></span>dos a los cl<span class=\"_ _3\"></span>ientes, la zona <span class=\"_ _7\"></span>geogr\u00e1f<span class=\"_ _3\"></span>ica y el <span class=\"_ _3\"></span>momento de <span class=\"_ _3\"></span>la transferenci<span class=\"_ _3\"></span>a de bienes y servicios, cl<span class=\"_ _3\"></span>asificados por segme<span class=\"_ _3\"></span>ntos sobre los que se<span class=\"_ _3\"></span> informa, c<span class=\"_ _7\"></span>orrespondientes<span class=\"_ _3\"></span> a diciembre 20<span class=\"_ _3\"></span>22<span class=\"_ _3\"></span>. <span class=\"fs5\"> </span>Desglose ingresos por segmento 2022                              (Miles de Euros) Oncolog\u00eda Diagnostico RNAi<span class=\"ls0\"> </span>Total Venta de producto 133.519 4.989 - 138.508 Devoluciones, Descuentos (32.761) (11) - (32.772) Acuerdos de licencia y desarrollo 40.169 - - 40.169 Royalties 50.254 - - 50.254 Otros ingresos - 153<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>184<span class=\"ls0\"> </span>Total ingresos de contratos con clientes 191.181 5.131 31<span class=\"ls0\"> </span>196.343 Mercados Geogr\u00e1ficos Espa\u00f1a 12.281 4.331 31<span class=\"ls0\"> </span>16.643 Italia 15.165 5 - 15.170 Alemania 14.982 - - 14.982 Irlanda 86.788 - - 86.788 Francia 17.389 - - 17.389 Resto Uni\u00f3n Europea 18.440 481<span class=\"ls0\"> </span>- 18.921 Estados Unidos 13.365 - - 13.365 Otros 12.771 314<span class=\"ls0\"> </span>- 13.085 Total ingresos de contratos con clientes 191.181 5.131 31<span class=\"ls0\"> </span>196.343 Momento de reconocimiento de ingresos ordinarios En un punto en el tiempo 161.399 4.978 31<span class=\"ls0\"> </span>166.408 A lo largo del tiempo 29.782 153<span class=\"ls0\"> </span>- 29.935 Total ingresos de contratos con clientes 191.181 5.131 31<span class=\"ls0\"> </span>196.343 Desglose ingresos por zona geogr\u00e1fica 2022 (Miles de Euros) Espa\u00f1a Italia Alemania Irlanda Francia Resto Uni\u00f3n Europea Estados Unidos Otros Total Venta de producto 19.799 23.638 17.829 10.360 23.594 26.292 590<span class=\"ls0\"> </span>16.406 138.508 Devoluciones, Descuentos (3.340) (8.468) (2.847) - (6.205) (7.371) - (4.541) (32.772) Acuerdos de licencia y desarrollo - - - 29.547 - - 10.087 535<span class=\"ls0\"> </span>40.169 Royalties - - - 46.881 - - 2.688 685<span class=\"ls0\"> </span>50.254 Otros ingresos 184<span class=\"ls0\"> </span>- - - - - - - 184<span class=\"ls0\"> </span>Total ingresos de contratos con clientes 16.643 15.170 14.982 86.788 17.389 18.921 13.365 13.085 196.343",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "6.<span class=\"ls0\"> <span class=\"_ _5\"> </span>INMOV<span class=\"_ _b\"></span>ILIZA<span class=\"_ _0\"></span>DO<span class=\"_ _0\"></span> M<span class=\"_ _0\"></span>ATE<span class=\"_ _b\"></span>RIAL<span class=\"_ _0\"></span> </span>El detalle y los movimi<span class=\"_ _3\"></span>entos de este <span class=\"_ _3\"></span>ep\u00edgrafe en 202<span class=\"_ _7\"></span>3 y 2022 son los s<span class=\"_ _3\"></span>iguientes:<span class=\"_ _1e\"> </span>nmovilizado Material (Miles de Euros) 31/12/2022 Adiciones Retiros Reclas y traspasos Efecto tipo de Cambio 31/12/2023 Terrenos y construcciones 29.043 - - - - 29.043 Instalaciones t\u00e9cnicas y maquinaria 27.873 2.589 (7.737) 1.236 - 23.961 Otras instalaciones utillaje y mobiliario 20.819 60<span class=\"ls0\"> </span>(1.824) 267<span class=\"ls0\"> </span>- 19.322 Anticipos e inmovilizado material en curso 1.488 13.154 (22) (1.557) - 13.063 Otro inmovilizado material 2.638 63<span class=\"ls0\"> </span>(15) 2 - 2.688 Provisiones (2.704) - 1.577 - - (1.127) Coste 79.157 15.866 (8.021) (52) - 86.950 Construcciones (10.002) (675) - - - (10.677) Instalaciones t\u00e9cnicas y maquinaria (17.981) (1.245) 6.069 - - (13.157) Otras instalaciones utillaje y mobiliario (18.040) (545) 1.519 - - (17.066) Otro inmovilizado material (1.971) (216) 11<span class=\"ls0\"> </span>- - (2.176) - Amortizaci\u00f3n Acumulada (47.994) (2.681) 7.599 - - (43.076) INMOVILIZADO MATERIAL 31.163 13.185 (422) (52) - 43.874 Inmovilizado Material (Miles de Euros) 31/12/2021 Adiciones Retiros Reclas y traspasos Efecto tipo de Cambio 31/12/2022 Terrenos y construcciones 22.590 4.450 - 2.003 - 29.043 Instalaciones t\u00e9cnicas y maquinaria 24.324 1.918 (404) 2.045 (10) 27.873 Otras instalaciones utillaje y mobiliario 20.711 6 - 102<span class=\"ls0\"> </span>- 20.819 Anticipos e inmovilizado material en curso 3.709 1.929 - (4.150) - 1.488 Otro inmovilizado material 2.720 35<span class=\"ls0\"> </span>(117) - - 2.638 Provisiones (1.392) (1.372) 60<span class=\"ls0\"> </span>- - (2.704) Coste 72.662 6.966 (461) - (10) 79.157 Construcciones (9.414) (588) - - - (10.002) Instalaciones t\u00e9cnicas y maquinaria (17.022) (1.179) 384<span class=\"ls0\"> </span>(173) 9 (17.981) Otras instalaciones utillaje y mobiliario (17.407) (809) 3 173<span class=\"ls0\"> </span>- (18.040) Otro inmovilizado material (1.858) (230) 117<span class=\"ls0\"> </span>- - (1.971) Amortizaci\u00f3n Acumulada (45.701) (2.806) 504<span class=\"ls0\"> </span>- 9 (47.994) INMOVILIZADO MATERIAL 26.961 4.160 43<span class=\"ls0\"> </span>- (1) 31.163 En <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _6\"> </span>20<span class=\"_ _3\"></span>23, <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>adiciones <span class=\"_ _6\"> </span>en<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>Instalaciones<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>t\u00e9cnicas <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>ma<span class=\"_ _3\"></span>quinaria, <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>refieren<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>principalment<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>la adquisici\u00f3n <span class=\"_ _3\"></span>de diversos<span class=\"_ _3\"></span> equipos <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>las \u00e1reas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>producci\u00f3n <span class=\"_ _3\"></span>e I+D <span class=\"_ _3\"></span>tanto <span class=\"_ _3\"></span>de seg<span class=\"_ _3\"></span>mento d<span class=\"_ _3\"></span>e Onco<span class=\"_ _3\"></span>log\u00eda como <span class=\"_ _3\"></span>del segmento de RNAi. <span class=\"_ _3\"></span> La <span class=\"_ _7\"></span>ad<span class=\"_ _3\"></span>iciones <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>Antic<span class=\"_ _3\"></span>ipos <span class=\"_ _a\"></span>e <span class=\"_ _7\"></span>in<span class=\"_ _3\"></span>movilizado <span class=\"_ _e\"></span>mater<span class=\"_ _3\"></span>ial <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>curs<span class=\"_ _3\"></span>o, <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>orresponden <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>su<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>totalidad <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>i<span class=\"_ _3\"></span>nversi\u00f3n <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>la nueva planta de Getafe<span class=\"_ _3\"></span> para producc<span class=\"_ _3\"></span>i\u00f3n de oligonucle<span class=\"_ _3\"></span>\u00f3tidos<span class=\"_ _3\"></span>, llevad<span class=\"_ _3\"></span>a a cabo por el segm<span class=\"_ _3\"></span>ento RNAi<span class=\"_ _3\"></span>. El <span class=\"_ _3\"></span>im<span class=\"_ _3\"></span>porte <span class=\"_ _7\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>antidades <span class=\"_ _7\"></span>registradas <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>mo <span class=\"_ _3\"></span>R<span class=\"_ _3\"></span>etiros, <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>eto<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>422 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros, <span class=\"_ _7\"></span>correspond<span class=\"_ _3\"></span>en pr\u00e1cticamente <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>su <span class=\"_ _a\"></span>totalidad <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>baja <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _a\"></span>activos <span class=\"_ _8\"></span>adscritos <span class=\"_ _8\"></span>al <span class=\"_ _a\"></span>segme<span class=\"_ _3\"></span>nto <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>D<span class=\"_ _3\"></span>iagn\u00f3stico, <span class=\"_ _8\"></span>cuya <span class=\"_ _8\"></span>actividad acord\u00f3 el Grupo disc<span class=\"_ _3\"></span>ontinuar en el mes<span class=\"_ _3\"></span> de septiembre<span class=\"_ _3\"></span> de 2022.<span class=\"_ _7\"></span> En el <span class=\"_ _3\"></span>ejerc<span class=\"_ _3\"></span>icio <span class=\"_ _3\"></span>2022, <span class=\"_ _3\"></span>las<span class=\"_ _3\"></span> ad<span class=\"_ _3\"></span>iciones <span class=\"_ _3\"></span>en t<span class=\"_ _3\"></span>erren<span class=\"_ _3\"></span>os y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>construcc<span class=\"_ _3\"></span>iones se <span class=\"_ _3\"></span>ref<span class=\"_ _3\"></span>ieren <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>la adq<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>sic<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n de<span class=\"_ _0\"></span>l ed<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>o ind<span class=\"_ _0\"></span>ust<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>al<span class=\"_ _b\"></span> sit<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>en <span class=\"_ _18\"></span>Get<span class=\"_ _0\"></span>af<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>(Ma<span class=\"_ _0\"></span>dr<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>),<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>call<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>Prog<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>o, <span class=\"_ _18\"></span>n\u00fa<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>3, <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>una<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>parce<span class=\"_ _0\"></span>la<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>cuya<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>supe<span class=\"_ _0\"></span>rf<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>e <span class=\"_ _18\"></span>es <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>10<span class=\"_ _0\"></span>.58<span class=\"_ _b\"></span>0 <span class=\"_ _b\"></span>met<span class=\"_ _b\"></span>ros <span class=\"_ _18\"></span>cua<span class=\"_ _b\"></span>drad<span class=\"_ _b\"></span>os sie<span class=\"_ _b\"></span>ndo <span class=\"_ _18\"></span>la <span class=\"_ _18\"></span>super<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>con<span class=\"_ _b\"></span>stru<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>7.00<span class=\"_ _0\"></span>0 <span class=\"_ _18\"></span>metr<span class=\"_ _0\"></span>os <span class=\"_ _18\"></span>cuad<span class=\"_ _0\"></span>rad<span class=\"_ _b\"></span>os, <span class=\"_ _18\"></span>por <span class=\"_ _b\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>imp<span class=\"_ _0\"></span>ort<span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>4.4<span class=\"_ _b\"></span>50 <span class=\"_ _18\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _18\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>1.<span class=\"_ _0\"></span>66<span class=\"_ _0\"></span>2 mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>inco<span class=\"_ _b\"></span>rpor<span class=\"_ _0\"></span>ar<span class=\"_ _b\"></span>on <span class=\"_ _0\"></span><span class=\"ff6\">en<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>ep\u00ed<span class=\"_ _0\"></span>gra<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u201cTe<span class=\"_ _b\"></span>rreno<span class=\"_ _b\"></span>s\u201d <span class=\"_ _b\"></span>y 2<span class=\"_ _0\"></span>.78<span class=\"_ _b\"></span>8 m<span class=\"_ _0\"></span>il<span class=\"_ _b\"></span>es d<span class=\"_ _b\"></span>e e<span class=\"_ _0\"></span>uro<span class=\"_ _b\"></span>s e<span class=\"_ _0\"></span>n<span class=\"ff2\"> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>ep\u00edg<span class=\"_ _b\"></span>rafe <span class=\"_ _b\"></span><span class=\"ff6\">\u201cCon<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ru<span class=\"_ _0\"></span>cci<span class=\"_ _b\"></span>ones<span class=\"_ _b\"></span>\u201d<span class=\"ff2\">. La </span></span></span></span>finalidad de l<span class=\"_ _0\"></span>a adquisici\u00f3n de <span class=\"_ _0\"></span>este edificio es <span class=\"_ _b\"></span>su<span class=\"_ _3\"></span> transformaci\u00f3n en un<span class=\"_ _0\"></span>a planta de <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>roduc<span class=\"_ _7\"></span>ci\u00f3n de <span class=\"_ _0\"></span>oligonucle\u00f3tid<span class=\"_ _3\"></span>os dentro del segmento d<span class=\"_ _3\"></span>e RNAi.<span class=\"_ _3\"></span> El <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>esto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>adiciones <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>2<span class=\"_ _3\"></span>022, <span class=\"_ _7\"></span>correspo<span class=\"_ _3\"></span>nden <span class=\"_ _7\"></span>principa<span class=\"_ _3\"></span>lmente <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>amp<span class=\"_ _3\"></span>liaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>1.093 <span class=\"_ _7\"></span>metr<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>cuadrad<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el \u00e1rea de <span class=\"_ _0\"></span>oficinas en las instalaciones de <span class=\"_ _0\"></span>Pharma Mar, la ampliaci\u00f3n del <span class=\"_ _0\"></span>almac\u00e9n y a l<span class=\"_ _0\"></span>a renovaci<span class=\"_ _3\"></span>\u00f3n de equipos de laboratorio.  Al<span class=\"_ _0\"></span> ha<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r el<span class=\"_ _b\"></span>egi<span class=\"_ _0\"></span>do e<span class=\"_ _b\"></span>l Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> ela<span class=\"_ _0\"></span>bo<span class=\"_ _0\"></span>rar<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> cue<span class=\"_ _b\"></span>nta d<span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s po<span class=\"_ _0\"></span>r fu<span class=\"_ _b\"></span>nci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>, el<span class=\"_ _b\"></span> gast<span class=\"_ _0\"></span>o d<span class=\"_ _0\"></span>e l<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n a l<span class=\"_ _b\"></span>a amo<span class=\"_ _0\"></span>rti<span class=\"_ _b\"></span>zaci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _b\"></span> del<span class=\"_ _0\"></span> in<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>vil<span class=\"_ _b\"></span>izad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>are<span class=\"_ _b\"></span>ce d<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>bu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>la s<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>:  Reparto Amortizaci\u00f3n Inmovilizado Material                                    (Miles de Euros) 31/12/2023 31/12/2022 Coste de bienes vendidos 34<span class=\"ls0\"> </span>151<span class=\"ls0\"> </span>Gastos de comercializaci\u00f3n 47<span class=\"ls0\"> </span>291<span class=\"ls0\"> </span>Gastos de administraci\u00f3n 1.308 1.287 Gastos de investigaci\u00f3n y desarrollo 1.292 1.077 Amortizaci\u00f3n 2.681 2.806 A <span class=\"_ _3\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>2022 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>sociedad <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>posee <span class=\"_ _7\"></span>ning\u00fan <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>nmovilizado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>r\u00e9gimen <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>arr<span class=\"_ _3\"></span>endamiento<span class=\"_ _3\"></span> financiero.<span class=\"_ _3\"></span> A 31 de diciembre d<span class=\"_ _3\"></span>e 2023 y<span class=\"_ _3\"></span> 2022 ninguno de <span class=\"_ _3\"></span>los inmovilizados m<span class=\"_ _3\"></span>ateriales del Grupo <span class=\"_ _3\"></span>est\u00e1 sujeto a cargas.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "Inmovilizado Material (Miles de Euros) 31/12/2022 Adiciones Retiros Reclas y traspasos Efecto tipo de Cambio 31/12/2023 Terrenos y construcciones 29.043 - - - - 29.043 Instalaciones t\u00e9cnicas y maquinaria 27.873 2.589 (7.737) 1.236 - 23.961 Otras instalaciones utillaje y mobiliario 20.819 60<span class=\"ls0\"> </span>(1.824) 267<span class=\"ls0\"> </span>- 19.322 Anticipos e inmovilizado material en curso 1.488 13.154 (22) (1.557) - 13.063 Otro inmovilizado material 2.638 63<span class=\"ls0\"> </span>(15) 2 - 2.688 Provisiones (2.704) - 1.577 - - (1.127) Coste 79.157 15.866 (8.021) (52) - 86.950 Construcciones (10.002) (675) - - - (10.677) Instalaciones t\u00e9cnicas y maquinaria (17.981) (1.245) 6.069 - - (13.157) Otras instalaciones utillaje y mobiliario (18.040) (545) 1.519 - - (17.066) Otro inmovilizado material (1.971) (216) 11<span class=\"ls0\"> </span>- - (2.176) - Amortizaci\u00f3n Acumulada (47.994) (2.681) 7.599 - - (43.076) INMOVILIZADO MATERIAL 31.163 13.185 (422) (52) - 43.874 Inmovilizado Material (Miles de Euros) 31/12/2021 Adiciones Retiros Reclas y traspasos Efecto tipo de Cambio 31/12/2022 Terrenos y construcciones 22.590 4.450 - 2.003 - 29.043 Instalaciones t\u00e9cnicas y maquinaria 24.324 1.918 (404) 2.045 (10) 27.873 Otras instalaciones utillaje y mobiliario 20.711 6 - 102<span class=\"ls0\"> </span>- 20.819 Anticipos e inmovilizado material en curso 3.709 1.929 - (4.150) - 1.488 Otro inmovilizado material 2.720 35<span class=\"ls0\"> </span>(117) - - 2.638 Provisiones (1.392) (1.372) 60<span class=\"ls0\"> </span>- - (2.704) Coste 72.662 6.966 (461) - (10) 79.157 Construcciones (9.414) (588) - - - (10.002) Instalaciones t\u00e9cnicas y maquinaria (17.022) (1.179) 384<span class=\"ls0\"> </span>(173) 9 (17.981) Otras instalaciones utillaje y mobiliario (17.407) (809) 3 173<span class=\"ls0\"> </span>- (18.040) Otro inmovilizado material (1.858) (230) 117<span class=\"ls0\"> </span>- - (1.971) Amortizaci\u00f3n Acumulada (45.701) (2.806) 504<span class=\"ls0\"> </span>- 9 (47.994) INMOVILIZADO MATERIAL 26.961 4.160 43<span class=\"ls0\"> </span>- (1) 31.163 9.<span class=\"ls0\"> <span class=\"_ _5\"> </span>ACTIV<span class=\"_ _b\"></span>OS P<span class=\"_ _0\"></span>OR <span class=\"_ _0\"></span>DE<span class=\"_ _0\"></span>REC<span class=\"_ _b\"></span>HO D<span class=\"_ _0\"></span>E <span class=\"_ _0\"></span>US<span class=\"_ _0\"></span>O </span>El detalle y los movi<span class=\"_ _3\"></span>miento<span class=\"_ _3\"></span>s de este ep\u00edgrafe <span class=\"_ _3\"></span>en 2023 y 2022<span class=\"_ _3\"></span> son l<span class=\"_ _3\"></span>os siguientes:<span class=\"_ _3\"></span> Derechos de uso por tipo de activo (Miles de Euros) 31/12/2022 Adiciones Bajas Efecto tipo de cambio 31/12/2023 Oficinas Locales Almacenes 2.722 1.039 (804) (4) 2.953 Veh\u00edculos 2.941 1.397 (1.282) - 3.056 Equipos de laboratorios 153<span class=\"ls0\"> </span>429<span class=\"ls0\"> </span>(153) - 429<span class=\"ls0\"> </span>Arrendamientos Inform\u00e1ticos 12<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>(12) - 10<span class=\"ls0\"> </span>Total coste  5.828 2.875 (2.251) (4) 6.448 Oficinas Locales Almacenes (732) (991) 452<span class=\"ls0\"> </span>4 (1.267) Veh\u00edculos (1.509) (874) 1.097 - (1.286) Equipos de laboratorios (23) (176) 39<span class=\"ls0\"> </span>- (160) Arrendamientos Inform\u00e1ticos (12) (2) 12<span class=\"ls0\"> </span>- (2) Total amortizaci\u00f3n acumulada  (2.276) (2.043) 1.600 4 (2.715) Total coste neto  3.552 832<span class=\"ls0\"> </span>(651) - 3.733 Derechos de uso por tipo de activo (Miles de Euros) 31/12/2021 Adiciones Bajas Efecto tipo de cambio 31/12/2022 Oficinas Locales Almacenes 4.974 1.825 (4.084) 7 2.722 Veh\u00edculos 3.852 1.030 (1.941) - 2.941 Equipos de laboratorios 427<span class=\"ls0\"> </span>478<span class=\"ls0\"> </span>(752) - 153<span class=\"ls0\"> </span>Arrendamientos Inform\u00e1ticos 12<span class=\"ls0\"> </span>- - - 12<span class=\"ls0\"> </span>Total coste  9.265 3.333 (6.777) 7 5.828 Oficinas Locales Almacenes (3.053) (1.078) 3.400 (1) (732) Veh\u00edculos (2.145) (892) 1.528 - (1.509) Equipos de laboratorios (414) (115) 506<span class=\"ls0\"> </span>- (23) Arrendamientos Inform\u00e1ticos (9) (3) - - (12) Total amortizaci\u00f3n acumulada  (5.621) (2.088) 5.434 (1) (2.276) Total coste neto  3.644 1.245 (1.343) 6 3.552 Los <span class=\"_ _b\"></span>pa<span class=\"_ _3\"></span>gos asociados <span class=\"_ _b\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>rrendamientos a <span class=\"_ _b\"></span>corto plazo <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>maquinaria <span class=\"_ _0\"></span>y veh\u00edculos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>arrendamiento<span class=\"_ _3\"></span>s de <span class=\"_ _18\"></span>activos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>poco <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocen <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>lineal <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>gasto <span class=\"_ _18\"></span>e<span class=\"_ _3\"></span>n resultados. <span class=\"_ _18\"></span>Los <span class=\"_ _b\"></span>arrendamie<span class=\"_ _3\"></span>ntos a corto plazo <span class=\"_ _0\"></span>son arrendamientos con un plazo de arrendamiento de 12 <span class=\"_ _0\"></span>meses o menos. Los activos de <span class=\"_ _0\"></span>valor reducido <span class=\"_ _7\"></span>incluyen <span class=\"_ _e\"></span>equipo <span class=\"_ _e\"></span>inform\u00e1tico <span class=\"_ _e\"></span>y <span class=\"_ _7\"></span>elementos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>peque\u00f1os <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>mobiliario <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>oficina. <span class=\"_ _e\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>h<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>estimad<span class=\"_ _3\"></span>o que el importe <span class=\"_ _3\"></span><span class=\"ls8\">de es</span>tos c<span class=\"_ _3\"></span>ompromisos a partir de 2<span class=\"_ _3\"></span>023<span class=\"_ _3\"></span> ascender\u00e1 a 1<span class=\"_ _3\"></span>.696 miles d<span class=\"_ _3\"></span>e euros. 32.<span class=\"ls0\"> <span class=\"_ _1c\"></span>RE<span class=\"_ _0\"></span>SUL<span class=\"_ _0\"></span>TAD<span class=\"_ _b\"></span>OS FI<span class=\"_ _0\"></span>NA<span class=\"_ _0\"></span>NCI<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>ROS<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>ETO<span class=\"_ _0\"></span>S </span>Resultados financieros netos (Miles de Euros) 31/12/2023 31/12/2022 Por deudas con terceros y gastos asimilados (2.416) (2.376) P\u00e9rdidas en inversiones financieras (17) (1.888) Diferencias negativas de cambio (6.994) (7.023) Gastos Financieros (9.427) (11.287) Otros intereses e ingresos asimilados 4.103 875<span class=\"ls0\"> </span>Beneficios en inversiones financieras 218<span class=\"ls0\"> </span>- Diferencias positivas de cambio 5.310 10.131 Ingresos Financieros 9.631 11.006 Total resultado financiero neto 204<span class=\"ls0\"> </span>(281) En<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3 y <span class=\"ls11\">2022</span> la<span class=\"_ _0\"></span>s di<span class=\"_ _0\"></span>fe<span class=\"_ _b\"></span>renc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span> cam<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>o en<span class=\"_ _0\"></span> su ma<span class=\"_ _b\"></span>yor\u00ed<span class=\"_ _b\"></span>a son c<span class=\"_ _0\"></span>ons<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>cue<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>a de l<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span> a va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mer<span class=\"_ _b\"></span>cado de<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span>p\u00f3<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>mant<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>en d<span class=\"_ _0\"></span>\u00f3l<span class=\"_ _0\"></span>are<span class=\"_ _b\"></span>s ame<span class=\"_ _b\"></span>rican<span class=\"_ _b\"></span>os.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "7.<span class=\"ls0\"> <span class=\"_ _5\"> </span>INVE<span class=\"_ _0\"></span>RS<span class=\"_ _0\"></span>ION<span class=\"_ _0\"></span>ES<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>NMO<span class=\"_ _0\"></span>BI<span class=\"_ _0\"></span>LIA<span class=\"_ _0\"></span>RIA<span class=\"_ _b\"></span>S </span>A <span class=\"_ _3\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>iciembre <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>2023<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>en <span class=\"_ _7\"></span>dicho <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>p\u00edgrafe <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ecoge <span class=\"_ _3\"></span>un <span class=\"_ _7\"></span>terreno <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>un <span class=\"_ _7\"></span>valor <span class=\"_ _7\"></span>845 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>euros, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>el Grupo  pose<span class=\"_ _3\"></span>e <span class=\"_ _5\"> </span>en  Tres <span class=\"_ _5\"> </span>Cantos, <span class=\"_ _5\"> </span>por  el <span class=\"_ _5\"> </span>cual <span class=\"_ _5\"> </span>durante <span class=\"_ _5\"> </span>2016  se <span class=\"_ _5\"> </span>suscribi\u00f3  c<span class=\"_ _3\"></span>on <span class=\"_ _5\"> </span>un  terc<span class=\"_ _3\"></span>ero <span class=\"_ _5\"> </span>un  contrato <span class=\"_ _5\"> </span>de arrendamiento por <span class=\"_ _3\"></span>25 a\u00f1os, siendo <span class=\"_ _3\"></span>los diez primeros d<span class=\"_ _3\"></span>e obligado cumpl<span class=\"_ _3\"></span>imiento. <span class=\"_ _7\"></span> Los cobros por arrendamie<span class=\"_ _3\"></span>ntos operativos no canc<span class=\"_ _3\"></span>elables de inversiones inmo<span class=\"_ _3\"></span>biliarias no reconocidos en los<span class=\"_ _3\"></span> estados financieros so<span class=\"_ _3\"></span>n como sigue:<span class=\"_ _3\"></span> Cobros por arrendamientos operativos no cancelables de inversiones inmobiliarias                           <span class=\"_ _0\"></span>   (Miles de Euros) 31/12/2023 31/12/2022 Hasta un a\u00f1o 70<span class=\"ls0\"> </span>69<span class=\"ls0\"> </span>Entre uno y cinco a\u00f1os 70<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>140<span class=\"ls0\"> </span>207",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "8.<span class=\"ls0\"> <span class=\"_ _5\"> </span>ACTIV<span class=\"_ _b\"></span>OS I<span class=\"_ _0\"></span>NTA<span class=\"_ _0\"></span>NG<span class=\"_ _0\"></span>IBL<span class=\"_ _0\"></span>ES<span class=\"_ _0\"></span> </span>El detalle y los movimi<span class=\"_ _3\"></span>entos de este <span class=\"_ _3\"></span>ep\u00edgrafe en 202<span class=\"_ _7\"></span>3 y 2022 son los s<span class=\"_ _3\"></span>iguientes:<span class=\"_ _1e\"> </span>Activos Intangibles (Miles de Euros) 31/12/2022 Adiciones Retiros Reclas y traspasos 31/12/2023 Gastos de desarrollo 26.373 - - - 26.373 Concesiones, patentes, marcas 1.047 - (621) - 426<span class=\"ls0\"> </span>Aplicaciones inform\u00e1ticas  4.843 364<span class=\"ls0\"> </span>(539) 53<span class=\"ls0\"> </span>4.721 Provisiones (170) 170<span class=\"ls0\"> </span>- - - Coste 32.093 534<span class=\"ls0\"> </span>(1.160) 53<span class=\"ls0\"> </span>31.520 Gastos de desarrollo (24.970) (702) - - (25.672) Concesiones, patentes, marcas (833) - 621<span class=\"ls0\"> </span>- (212) Aplicaciones inform\u00e1ticas  (3.701) (330) 330<span class=\"ls0\"> </span>- (3.701) Amortizaci\u00f3n Acumulada (29.504) (1.032) 951<span class=\"ls0\"> </span>- (29.585) ACTIVOS INTANGIBLES 2.589 (498) (209) 53<span class=\"ls0\"> </span>1.935 Activos Intangibles (Miles de Euros) 31/12/2021 Adiciones Retiros 31/12/2022 Gastos de desarrollo 26.373 - - 26.373 Concesiones, patentes, marcas 1.047 - - 1.047 Aplicaciones inform\u00e1ticas  5.145 532<span class=\"ls0\"> </span>(834) 4.843 Provisiones - (170) - (170) Coste 32.565 362<span class=\"ls0\"> </span>(834) 32.093 Gastos de desarrollo (24.268) (702) - (24.970) Concesiones, patentes, marcas (833) - - (833) Aplicaciones inform\u00e1ticas  (4.231) (304) 834<span class=\"ls0\"> </span>(3.701) Amortizaci\u00f3n Acumulada (29.332) (1.006) 834<span class=\"ls0\"> </span>(29.504) ACTIVOS INTANGIBLES 3.233 (644) - 2.589 Gastos de Desarrollo<span class=\"_ _3\"></span> El <span class=\"_ _a\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _8\"></span>capitaliza <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>importe <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>aquellos<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>estudios <span class=\"_ _8\"></span>cl\u00edni<span class=\"_ _0\"></span>cos <span class=\"_ _8\"></span>realizados <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>f\u00e1rmacos <span class=\"_ _8\"></span>desarrollados <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>la propia compa\u00f1\u00eda q<span class=\"_ _3\"></span>ue cumplen las con<span class=\"_ _3\"></span>diciones descrita<span class=\"_ _3\"></span>s en las Notas <span class=\"_ _7\"></span>2.9.1 <span class=\"lsd\">y </span>4. A <span class=\"_ _e\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>diciembre <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>202<span class=\"_ _3\"></span>3 <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>2022, <span class=\"_ _a\"></span>el <span class=\"_ _e\"></span>Grupo <span class=\"_ _a\"></span>tiene <span class=\"_ _a\"></span>capitalizado <span class=\"_ _a\"></span>el <span class=\"_ _e\"></span>cos<span class=\"_ _3\"></span>te <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>preparaci\u00f3n <span class=\"_ _a\"></span>del <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>ossier <span class=\"_ _e\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>la documentaci\u00f3n necesaria <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>ara <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>S<span class=\"_ _3\"></span>olicitud <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>registro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Nuevo F\u00e1rmaco <span class=\"_ _b\"></span>para Zepzelca <span class=\"_ _b\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>mo<span class=\"_ _3\"></span>noterapia para el tratamiento de p<span class=\"_ _3\"></span>acientes con c\u00e1nc<span class=\"_ _3\"></span>er de pulm\u00f3n <span class=\"_ _3\"></span>microc\u00edtico recurr<span class=\"_ _3\"></span>ente ante la FDA. <span class=\"_ _7\"></span> Ap<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>cac<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s I<span class=\"_ _0\"></span>nf<span class=\"_ _0\"></span>orm<span class=\"_ _b\"></span>\u00e1tic<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> Lo<span class=\"_ _0\"></span>s <span class=\"_ _6\"> </span>pro<span class=\"_ _0\"></span>gra<span class=\"_ _b\"></span>mas <span class=\"_ _6\"> </span>in<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rm\u00e1<span class=\"_ _b\"></span>tico<span class=\"_ _b\"></span>s <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>pri<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>palm<span class=\"_ _b\"></span>ente<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>lic<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>cia<span class=\"_ _b\"></span>s <span class=\"_ _9\"> </span>d<span class=\"_ _b\"></span>e <span class=\"_ _6\"> </span>uso <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>pro<span class=\"_ _0\"></span>gra<span class=\"_ _b\"></span>mas <span class=\"_ _6\"> </span>of<span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>\u00e1t<span class=\"_ _0\"></span>ico<span class=\"_ _0\"></span>s, <span class=\"_ _8\"> </span>comun<span class=\"_ _b\"></span>icaci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _6\"> </span>y ge<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>iri<span class=\"_ _b\"></span>dos <span class=\"_ _0\"></span>a t<span class=\"_ _b\"></span>erce<span class=\"_ _0\"></span>ro<span class=\"_ _b\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "9.<span class=\"ls0\"> <span class=\"_ _5\"> </span>ACTIV<span class=\"_ _b\"></span>OS P<span class=\"_ _0\"></span>OR <span class=\"_ _0\"></span>DE<span class=\"_ _0\"></span>REC<span class=\"_ _b\"></span>HO D<span class=\"_ _0\"></span>E <span class=\"_ _0\"></span>US<span class=\"_ _0\"></span>O </span>El detalle y los movi<span class=\"_ _3\"></span>miento<span class=\"_ _3\"></span>s de este ep\u00edgrafe <span class=\"_ _3\"></span>en 2023 y 2022<span class=\"_ _3\"></span> son l<span class=\"_ _3\"></span>os siguientes:<span class=\"_ _3\"></span> Derechos de uso por tipo de activo (Miles de Euros) 31/12/2022 Adiciones Bajas Efecto tipo de cambio 31/12/2023 Oficinas Locales Almacenes 2.722 1.039 (804) (4) 2.953 Veh\u00edculos 2.941 1.397 (1.282) - 3.056 Equipos de laboratorios 153<span class=\"ls0\"> </span>429<span class=\"ls0\"> </span>(153) - 429<span class=\"ls0\"> </span>Arrendamientos Inform\u00e1ticos 12<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>(12) - 10<span class=\"ls0\"> </span>Total coste  5.828 2.875 (2.251) (4) 6.448 Oficinas Locales Almacenes (732) (991) 452<span class=\"ls0\"> </span>4 (1.267) Veh\u00edculos (1.509) (874) 1.097 - (1.286) Equipos de laboratorios (23) (176) 39<span class=\"ls0\"> </span>- (160) Arrendamientos Inform\u00e1ticos (12) (2) 12<span class=\"ls0\"> </span>- (2) Total amortizaci\u00f3n acumulada  (2.276) (2.043) 1.600 4 (2.715) Total coste neto  3.552 832<span class=\"ls0\"> </span>(651) - 3.733 Derechos de uso por tipo de activo (Miles de Euros) 31/12/2021 Adiciones Bajas Efecto tipo de cambio 31/12/2022 Oficinas Locales Almacenes 4.974 1.825 (4.084) 7 2.722 Veh\u00edculos 3.852 1.030 (1.941) - 2.941 Equipos de laboratorios 427<span class=\"ls0\"> </span>478<span class=\"ls0\"> </span>(752) - 153<span class=\"ls0\"> </span>Arrendamientos Inform\u00e1ticos 12<span class=\"ls0\"> </span>- - - 12<span class=\"ls0\"> </span>Total coste  9.265 3.333 (6.777) 7 5.828 Oficinas Locales Almacenes (3.053) (1.078) 3.400 (1) (732) Veh\u00edculos (2.145) (892) 1.528 - (1.509) Equipos de laboratorios (414) (115) 506<span class=\"ls0\"> </span>- (23) Arrendamientos Inform\u00e1ticos (9) (3) - - (12) Total amortizaci\u00f3n acumulada  (5.621) (2.088) 5.434 (1) (2.276) Total coste neto  3.644 1.245 (1.343) 6 3.552 Los <span class=\"_ _b\"></span>pa<span class=\"_ _3\"></span>gos asociados <span class=\"_ _b\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>rrendamientos a <span class=\"_ _b\"></span>corto plazo <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>maquinaria <span class=\"_ _0\"></span>y veh\u00edculos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>arrendamiento<span class=\"_ _3\"></span>s de <span class=\"_ _18\"></span>activos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>poco <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocen <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>lineal <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>gasto <span class=\"_ _18\"></span>e<span class=\"_ _3\"></span>n resultados. <span class=\"_ _18\"></span>Los <span class=\"_ _b\"></span>arrendamie<span class=\"_ _3\"></span>ntos a corto plazo <span class=\"_ _0\"></span>son arrendamientos con un plazo de arrendamiento de 12 <span class=\"_ _0\"></span>meses o menos. Los activos de <span class=\"_ _0\"></span>valor reducido <span class=\"_ _7\"></span>incluyen <span class=\"_ _e\"></span>equipo <span class=\"_ _e\"></span>inform\u00e1tico <span class=\"_ _e\"></span>y <span class=\"_ _7\"></span>elementos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>peque\u00f1os <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>mobiliario <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>oficina. <span class=\"_ _e\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>h<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>estimad<span class=\"_ _3\"></span>o que el importe <span class=\"_ _3\"></span><span class=\"ls8\">de es</span>tos c<span class=\"_ _3\"></span>ompromisos a partir de 2<span class=\"_ _3\"></span>023<span class=\"_ _3\"></span> ascender\u00e1 a 1<span class=\"_ _3\"></span>.696 miles d<span class=\"_ _3\"></span>e euros. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "9.<span class=\"ls0\"> <span class=\"_ _5\"> </span>ACTIV<span class=\"_ _b\"></span>OS P<span class=\"_ _0\"></span>OR <span class=\"_ _0\"></span>DE<span class=\"_ _0\"></span>REC<span class=\"_ _b\"></span>HO D<span class=\"_ _0\"></span>E <span class=\"_ _0\"></span>US<span class=\"_ _0\"></span>O </span>El detalle y los movi<span class=\"_ _3\"></span>miento<span class=\"_ _3\"></span>s de este ep\u00edgrafe <span class=\"_ _3\"></span>en 2023 y 2022<span class=\"_ _3\"></span> son l<span class=\"_ _3\"></span>os siguientes:<span class=\"_ _3\"></span> Derechos de uso por tipo de activo (Miles de Euros) 31/12/2022 Adiciones Bajas Efecto tipo de cambio 31/12/2023 Oficinas Locales Almacenes 2.722 1.039 (804) (4) 2.953 Veh\u00edculos 2.941 1.397 (1.282) - 3.056 Equipos de laboratorios 153<span class=\"ls0\"> </span>429<span class=\"ls0\"> </span>(153) - 429<span class=\"ls0\"> </span>Arrendamientos Inform\u00e1ticos 12<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>(12) - 10<span class=\"ls0\"> </span>Total coste  5.828 2.875 (2.251) (4) 6.448 Oficinas Locales Almacenes (732) (991) 452<span class=\"ls0\"> </span>4 (1.267) Veh\u00edculos (1.509) (874) 1.097 - (1.286) Equipos de laboratorios (23) (176) 39<span class=\"ls0\"> </span>- (160) Arrendamientos Inform\u00e1ticos (12) (2) 12<span class=\"ls0\"> </span>- (2) Total amortizaci\u00f3n acumulada  (2.276) (2.043) 1.600 4 (2.715) Total coste neto  3.552 832<span class=\"ls0\"> </span>(651) - 3.733 Derechos de uso por tipo de activo (Miles de Euros) 31/12/2021 Adiciones Bajas Efecto tipo de cambio 31/12/2022 Oficinas Locales Almacenes 4.974 1.825 (4.084) 7 2.722 Veh\u00edculos 3.852 1.030 (1.941) - 2.941 Equipos de laboratorios 427<span class=\"ls0\"> </span>478<span class=\"ls0\"> </span>(752) - 153<span class=\"ls0\"> </span>Arrendamientos Inform\u00e1ticos 12<span class=\"ls0\"> </span>- - - 12<span class=\"ls0\"> </span>Total coste  9.265 3.333 (6.777) 7 5.828 Oficinas Locales Almacenes (3.053) (1.078) 3.400 (1) (732) Veh\u00edculos (2.145) (892) 1.528 - (1.509) Equipos de laboratorios (414) (115) 506<span class=\"ls0\"> </span>- (23) Arrendamientos Inform\u00e1ticos (9) (3) - - (12) Total amortizaci\u00f3n acumulada  (5.621) (2.088) 5.434 (1) (2.276) Total coste neto  3.644 1.245 (1.343) 6 3.552 Los <span class=\"_ _b\"></span>pa<span class=\"_ _3\"></span>gos asociados <span class=\"_ _b\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>rrendamientos a <span class=\"_ _b\"></span>corto plazo <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>maquinaria <span class=\"_ _0\"></span>y veh\u00edculos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>arrendamiento<span class=\"_ _3\"></span>s de <span class=\"_ _18\"></span>activos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>poco <span class=\"_ _b\"></span>valor <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>reconocen <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>lineal <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>gasto <span class=\"_ _18\"></span>e<span class=\"_ _3\"></span>n resultados. <span class=\"_ _18\"></span>Los <span class=\"_ _b\"></span>arrendamie<span class=\"_ _3\"></span>ntos a corto plazo <span class=\"_ _0\"></span>son arrendamientos con un plazo de arrendamiento de 12 <span class=\"_ _0\"></span>meses o menos. Los activos de <span class=\"_ _0\"></span>valor reducido <span class=\"_ _7\"></span>incluyen <span class=\"_ _e\"></span>equipo <span class=\"_ _e\"></span>inform\u00e1tico <span class=\"_ _e\"></span>y <span class=\"_ _7\"></span>elementos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>peque\u00f1os <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>mobiliario <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>oficina. <span class=\"_ _e\"></span>El <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>h<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>estimad<span class=\"_ _3\"></span>o que el importe <span class=\"_ _3\"></span><span class=\"ls8\">de es</span>tos c<span class=\"_ _3\"></span>ompromisos a partir de 2<span class=\"_ _3\"></span>023<span class=\"_ _3\"></span> ascender\u00e1 a 1<span class=\"_ _3\"></span>.696 miles d<span class=\"_ _3\"></span>e euros. Instrumentos financieros por categor\u00eda a 31/12/2023 (Miles de Euros) Activos financieros a coste amortizado Activos a valor razonable a trav\u00e9s de resultados Activos financieros a valor razonable con cambios en otro resultado global Total Activos en balance 189.880 5.968 330<span class=\"ls0\"> </span>196.178 Activos financieros no corrientes Activos financieros no corrientes a coste amortizado 5.470 - - 5.470 Activos financieros a valor razonable con cambios en otro resultado global (Nota 12) - - 330<span class=\"ls0\"> </span>330<span class=\"ls0\"> </span>Partidas a cobrar 262<span class=\"ls0\"> </span>- - 262<span class=\"ls0\"> </span>Activos financieros corrientes Cuentas comerciales a cobrar (Nota 13) 27.203 - - 27.203 Deudores (Nota 13) 351<span class=\"ls0\"> </span>- - 351<span class=\"ls0\"> </span>Activos financieros corrientes a coste amortizado 96.570 5.968 - 102.538 Efectivo y equivalentes de efectivo (Nota 16) 60.024 - - 60.024 Pasivos en balance 74.977 - - 74.977 Recursos ajenos no corrientes (Nota 22) 27.036 - - 27.036 Pasivos por arrendamientos no corrientes  (Nota 9) 1.828 - - 1.828 Recursos ajenos corrientes (Nota 22) 12.825 - - 12.825 Pasivos por arrendamientos corrientes  (Nota 9) 1.980 - - 1.980 Proveedores y otras cuentas a pagar  (Nota 19) 31.308 - - 31.308 Instrumentos financieros por categor\u00eda a 31/12/2022 (Miles de Euros) Activos financieros a coste amortizado Activos a valor razonable a trav\u00e9s de resultados Activos financieros a valor razonable con cambios en otro resultado global Total Activos en balance 257.205 3.606 335<span class=\"ls0\"> </span>261.146 Activos financieros no corrientes Activos financieros no corrientes a coste amortizado 45.202 3.606 - 48.808 Activos financieros a valor razonable con cambios en otro resultado global (Nota 12) - - 335<span class=\"ls0\"> </span>335<span class=\"ls0\"> </span>Partidas a cobrar 255<span class=\"ls0\"> </span>- - 255<span class=\"ls0\"> </span>Activos financieros corrientes Cuentas comerciales a cobrar (Nota 13) 28.972 - - 28.972 Deudores (Nota 13) 352<span class=\"ls0\"> </span>- - 352<span class=\"_ _1e\"> </span><span class=\"ls0\"> </span><div class=\"c wbe h89 gs4\"><div class=\"t m0 xb he y6a9 ff2 fs5 fc0 sc0 ls0 ws0\">Anticipo a proveedores (Nota 13) </div></div><div class=\"c wc3 h89 gs5\"><div class=\"t m0 x66 he y6a9 ff2 fs5 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c wc4 h89 gs6\"><div class=\"t m0 x30 he y6a9 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc5 h89 gs7\"><div class=\"t m0 x2f he y6a9 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc6 h89 gs8\"><div class=\"t m0 x65 he y6a9 ff2 fs5 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c wbe h52 gs9\"><div class=\"t m0 xb he y467 ff2 fs5 fc0 sc0 ls0 ws0\">Activos financieros corrientes a coste </div><div class=\"t m0 xb he y67 ff2 fs5 fc0 sc0 ls0 ws0\">amortizado </div></div><div class=\"c wc3 h52 gsa\"><div class=\"t m0 x22 he y57 ff2 fs5 fc0 sc0 ls0 ws0\">32.607 </div></div><div class=\"c wc4 h52 gsb\"><div class=\"t m0 x30 he y57 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc5 h52 gsc\"><div class=\"t m0 x2f he y57 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc6 h52 gsd\"><div class=\"t m0 x2a he y57 ff2 fs5 fc0 sc0 ls0 ws0\">32.607 </div></div><div class=\"c wbe hd gse\"><div class=\"t m0 xb he y37 ff2 fs5 fc0 sc0 ls0 ws0\">Efectivo y equivalentes de efectivo (Nota 16) </div></div><div class=\"c wc3 hd gsf\"><div class=\"t m0 x1d he y37 ff2 fs5 fc0 sc0 ls0 ws0\">149.813 </div></div><div class=\"c wc4 hd gs10\"><div class=\"t m0 x30 he y37 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc5 hd gs11\"><div class=\"t m0 x2f he y37 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc6 hd gs12\"><div class=\"t m0 x1a he y37 ff2 fs5 fc0 sc0 ls0 ws0\">149.813 </div></div><div class=\"c wbe h1e gs13\"><div class=\"t m0 xb hc y563 ff3 fs5 fc1 sc0 ls0 ws0\">Pasivos en balance </div></div><div class=\"c wc3 h1e gs14\"><div class=\"t m0 x22 hc y563 ff3 fs5 fc1 sc0 ls0 ws0\">72.589 </div></div><div class=\"c wc4 h1e gs15\"><div class=\"t m0 x30 hc y563 ff3 fs5 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wc5 h1e gs16\"><div class=\"t m0 x2f hc y563 ff3 fs5 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wc6 h1e gs17\"><div class=\"t m0 x2a hc y563 ff3 fs5 fc1 sc0 ls0 ws0\">72.589 </div></div><div class=\"c wbe h1d gs18\"><div class=\"t m0 xb he y96 ff2 fs5 fc0 sc0 ls0 ws0\">Recursos ajenos no corrientes (Nota 22) </div></div><div class=\"c wc3 h1d gs19\"><div class=\"t m0 x22 he y96 ff2 fs5 fc0 sc0 ls0 ws0\">25.883 </div></div><div class=\"c wc4 h1d gs1a\"><div class=\"t m0 x30 he y96 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc5 h1d gs1b\"><div class=\"t m0 x2f he y96 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc6 h1d gs1c\"><div class=\"t m0 x2a he y96 ff2 fs5 fc0 sc0 ls0 ws0\">25.883 </div></div><div class=\"c wbe h4e gs1d\"><div class=\"t m0 xb he y4a3 ff2 fs5 fc0 sc0 ls0 ws0\">Pasivos por arrendamientos no corrientes </div><div class=\"t m0 xb he y33 ff2 fs5 fc0 sc0 ls0 ws0\">(Nota 9) </div></div><div class=\"c wc3 h4e gs1e\"><div class=\"t m0 x8 he ye2 ff2 fs5 fc0 sc0 ls0 ws0\">2.014 </div></div><div class=\"c wc4 h4e gs1f\"><div class=\"t m0 x30 he ye2 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc5 h4e gs20\"><div class=\"t m0 x2f he ye2 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc6 h4e gs21\"><div class=\"t m0 x102 he ye2 ff2 fs5 fc0 sc0 ls0 ws0\">2.014 </div></div><div class=\"c wbe h1d gs22\"><div class=\"t m0 xb he y96 ff2 fs5 fc0 sc0 ls0 ws0\">Recursos ajenos corrientes (Nota 22) </div></div><div class=\"c wc3 h1d gs23\"><div class=\"t m0 x22 he y96 ff2 fs5 fc0 sc0 ls0 ws0\">13.125 </div></div><div class=\"c wc4 h1d gs24\"><div class=\"t m0 x30 he y96 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc5 h1d gs25\"><div class=\"t m0 x2f he y96 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc6 h1d gs26\"><div class=\"t m0 x2a he y96 ff2 fs5 fc0 sc0 ls0 ws0\">13.125 </div></div><div class=\"c wbe h4e gs27\"><div class=\"t m0 xb he y4a3 ff2 fs5 fc0 sc0 ls0 ws0\">Pasivos por arrendamientos corrientes  </div><div class=\"t m0 xb he y33 ff2 fs5 fc0 sc0 ls0 ws0\">(Nota 9) </div></div><div class=\"c wc3 h4e gs28\"><div class=\"t m0 x8 he ye2 ff2 fs5 fc0 sc0 ls0 ws0\">1.608 </div></div><div class=\"c wc4 h4e gs29\"><div class=\"t m0 x30 he ye2 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc5 h4e gs2a\"><div class=\"t m0 x2f he ye2 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc6 h4e gs2b\"><div class=\"t m0 x102 he ye2 ff2 fs5 fc0 sc0 ls0 ws0\">1.608 </div></div><div class=\"c wbe h1d gs2c\"><div class=\"t m0 xb he y96 ff2 fs5 fc0 sc0 ls0 ws0\">Proveedores y otras cuentas a pagar  (Nota 19) </div></div><div class=\"c wc3 h1d gs2d\"><div class=\"t m0 x22 he y96 ff2 fs5 fc0 sc0 ls0 ws0\">29.959 </div></div><div class=\"c wc4 h1d gs2e\"><div class=\"t m0 x30 he y96 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc5 h1d gs2f\"><div class=\"t m0 x2f he y96 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc6 h1d gs30\"><div class=\"t m0 x2a he y96 ff2 fs5 fc0 sc0 ls0 ws0\">29.959<span class=\"_ _1e\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "10.<span class=\"ls0\"> <span class=\"_ _1c\"></span>INS<span class=\"_ _b\"></span>TRUM<span class=\"_ _0\"></span>ENT<span class=\"_ _0\"></span>OS <span class=\"_ _b\"></span>FINAN<span class=\"_ _0\"></span>CI<span class=\"_ _b\"></span>EROS<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>OR <span class=\"_ _0\"></span>CAT<span class=\"_ _0\"></span>EG<span class=\"_ _0\"></span>OR\u00cd<span class=\"_ _0\"></span>A </span>La<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>pol<span class=\"_ _b\"></span>\u00edtic<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>cont<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>rela<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vas<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>ins<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>fin<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>ie<span class=\"_ _b\"></span>ros <span class=\"_ _e\"></span>se <span class=\"_ _7\"></span>han<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>apl<span class=\"_ _0\"></span>ica<span class=\"_ _b\"></span>do <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>ep\u00ed<span class=\"_ _0\"></span>gra<span class=\"_ _b\"></span>fes <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _e\"></span>det<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>a con<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>nu<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n:<span class=\"_ _1e\"> </span>Instrumentos financieros por categor\u00eda a 31/12/2023 (Miles de Euros) Activos financieros a coste amortizado Activos a valor razonable a trav\u00e9s de resultados Activos financieros a valor razonable con cambios en otro resultado global Total Activos en balance 189.880 5.968 330<span class=\"ls0\"> </span>196.178 Activos financieros no corrientes Activos financieros no corrientes a coste amortizado 5.470 - - 5.470 Activos financieros a valor razonable con cambios en otro resultado global (Nota 12) - - 330<span class=\"ls0\"> </span>330<span class=\"ls0\"> </span>Partidas a cobrar 262<span class=\"ls0\"> </span>- - 262<span class=\"ls0\"> </span>Activos financieros corrientes Cuentas comerciales a cobrar (Nota 13) 27.203 - - 27.203 Deudores (Nota 13) 351<span class=\"ls0\"> </span>- - 351<span class=\"ls0\"> </span>Activos financieros corrientes a coste amortizado 96.570 5.968 - 102.538 Efectivo y equivalentes de efectivo (Nota 16) 60.024 - - 60.024 Pasivos en balance 74.977 - - 74.977 Recursos ajenos no corrientes (Nota 22) 27.036 - - 27.036 Pasivos por arrendamientos no corrientes  (Nota 9) 1.828 - - 1.828 Recursos ajenos corrientes (Nota 22) 12.825 - - 12.825 Pasivos por arrendamientos corrientes  (Nota 9) 1.980 - - 1.980 Proveedores y otras cuentas a pagar  (Nota 19) 31.308 - - 31.308 Instrumentos financieros por categor\u00eda a 31/12/2022 (Miles de Euros) Activos financieros a coste amortizado Activos a valor razonable a trav\u00e9s de resultados Activos financieros a valor razonable con cambios en otro resultado global Total Activos en balance 257.205 3.606 335<span class=\"ls0\"> </span>261.146 Activos financieros no corrientes Activos financieros no corrientes a coste amortizado 45.202 3.606 - 48.808 Activos financieros a valor razonable con cambios en otro resultado global (Nota 12) - - 335<span class=\"ls0\"> </span>335<span class=\"ls0\"> </span>Partidas a cobrar 255<span class=\"ls0\"> </span>- - 255<span class=\"ls0\"> </span>Activos financieros corrientes Cuentas comerciales a cobrar (Nota 13) 28.972 - - 28.972 Deudores (Nota 13) 352<span class=\"ls0\"> </span>- - 352<span class=\"_ _1e\"> </span>Anticipo a proveedores (Nota 13) 4 - - 4 Activos financieros corrientes a coste amortizado 32.607 - - 32.607 Efectivo y equivalentes de efectivo (Nota 16) 149.813 - - 149.813 Pasivos en balance 72.589 - - 72.589 Recursos ajenos no corrientes (Nota 22) 25.883 - - 25.883 Pasivos por arrendamientos no corrientes (Nota 9) 2.014 - - 2.014 Recursos ajenos corrientes (Nota 22) 13.125 - - 13.125 Pasivos por arrendamientos corrientes  (Nota 9) 1.608 - - 1.608 Proveedores y otras cuentas a pagar  (Nota 19) 29.959 - - 29.959<span class=\"_ _1e\"> </span>12.<span class=\"ls0\"> <span class=\"_ _1c\"></span>OTR<span class=\"_ _0\"></span>OS <span class=\"_ _0\"></span>AC<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>VOS<span class=\"_ _b\"></span> FIN<span class=\"_ _0\"></span>ANC<span class=\"_ _b\"></span>IERO<span class=\"_ _0\"></span>S </span>12.1<span class=\"ls0\"> Ac<span class=\"_ _b\"></span>tivos<span class=\"_ _b\"></span> fin<span class=\"_ _0\"></span>anc<span class=\"_ _b\"></span>iero<span class=\"_ _0\"></span>s a<span class=\"_ _b\"></span> val<span class=\"_ _0\"></span>or<span class=\"_ _b\"></span> raz<span class=\"_ _0\"></span>ona<span class=\"_ _0\"></span>ble<span class=\"_ _b\"></span> co<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>en o<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>lta<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> gl<span class=\"_ _b\"></span>obal<span class=\"_ _0\"></span> </span>El <span class=\"_ _0\"></span>100% de<span class=\"_ _0\"></span> estos <span class=\"_ _0\"></span>activos financieros <span class=\"_ _0\"></span>est\u00e1n formados <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>or acciones de <span class=\"_ _b\"></span>empres<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>que pertenecen al <span class=\"_ _b\"></span>segm<span class=\"_ _3\"></span>ento de biofarmacia. El va<span class=\"_ _3\"></span>lor raz<span class=\"_ _3\"></span>onable de las mismas<span class=\"_ _3\"></span> es d<span class=\"_ _3\"></span>e 330 miles<span class=\"_ _3\"></span> de euros (33<span class=\"_ _3\"></span>5 miles de euros e<span class=\"_ _3\"></span>n 2022<span class=\"lsb\">).</span> En <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>ejerc<span class=\"_ _3\"></span>icio <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>pues<span class=\"_ _3\"></span>ta <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>lor <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>mercado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>t\u00edtul<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>sujetos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cotizaci\u00f3n <span class=\"_ _7\"></span>oficial <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>sufrido <span class=\"_ _7\"></span>una variaci\u00f3n <span class=\"_ _e\"></span>negativa <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>4,2 <span class=\"_ _a\"></span>miles <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>euros <span class=\"_ _e\"></span>(vari<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _a\"></span>positiva <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>0,4 <span class=\"_ _e\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>eur<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>20<span class=\"_ _3\"></span>22), <span class=\"_ _a\"></span>que <span class=\"_ _e\"></span>ha <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>ido registrada en Otro resul<span class=\"_ _3\"></span>tado global. <span class=\"_ _3\"></span> 12.2<span class=\"ls0\"> Ot<span class=\"_ _0\"></span>ros<span class=\"_ _b\"></span> acti<span class=\"_ _b\"></span>vos<span class=\"_ _0\"></span> fi<span class=\"_ _b\"></span>nanc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ros<span class=\"_ _b\"></span> a <span class=\"_ _0\"></span>cos<span class=\"_ _b\"></span>te am<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>zad<span class=\"_ _b\"></span>o  </span>En <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>Otros <span class=\"_ _b\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>no<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>c<span class=\"_ _3\"></span>orrientes <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>oste <span class=\"_ _b\"></span>amortizado<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _b\"></span>total <span class=\"_ _b\"></span>de <span class=\"ls8\">5.</span>470 <span class=\"_ _0\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros,<span class=\"_ _3\"></span> recoge <span class=\"_ _7\"></span>carteras<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>gesti<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _7\"></span>din\u00e1mica<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>mantenidas <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _7\"></span>difere<span class=\"_ _3\"></span>ntes <span class=\"_ _7\"></span>entid<span class=\"_ _3\"></span>ades <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ontienen <span class=\"_ _e\"></span>activos <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>renta fija <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>gobiern<span class=\"_ _3\"></span>os <span class=\"_ _18\"></span>y <span class=\"_ _b\"></span>renta <span class=\"_ _b\"></span>fija <span class=\"_ _b\"></span>corporativa<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>princip<span class=\"_ _3\"></span>almente <span class=\"_ _b\"></span>con <span class=\"_ _18\"></span>a<span class=\"_ _3\"></span>bono <span class=\"_ _18\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _18\"></span>n<span class=\"_ _3\"></span>ominal <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>vencimiento <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>su <span class=\"_ _18\"></span>m<span class=\"_ _3\"></span>ayor\u00eda con <span class=\"_ _3\"></span>entrega <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>cupones. <span class=\"_ _7\"></span>En <span class=\"_ _7\"></span>partidas <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>cobrar <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>inclu<span class=\"_ _3\"></span>yen <span class=\"_ _7\"></span><span class=\"ls8\">262</span> <span class=\"_ _3\"></span>mi<span class=\"_ _3\"></span>les <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>corresponden <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>fianzas<span class=\"_ _3\"></span> constituidas. En <span class=\"_ _7\"></span>2022,<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>Otros<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _7\"></span>f<span class=\"_ _3\"></span>inancieros <span class=\"_ _e\"></span>no <span class=\"_ _e\"></span>corrientes <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>coste <span class=\"_ _e\"></span>amort<span class=\"_ _3\"></span>izado <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _e\"></span>importe <span class=\"_ _e\"></span>total <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>4<span class=\"_ _7\"></span>8.<span class=\"_ _3\"></span><span class=\"ls8\">808</span> <span class=\"_ _e\"></span>miles <span class=\"_ _e\"></span>de euros, <span class=\"_ _b\"></span>recogen <span class=\"_ _0\"></span>varios <span class=\"_ _0\"></span>dep\u00f3sitos <span class=\"_ _b\"></span>por importe <span class=\"_ _b\"></span>total <span class=\"_ _b\"></span>de 30.000 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>euros <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>f<span class=\"_ _3\"></span>ijo <span class=\"_ _b\"></span>que oscila <span class=\"_ _18\"></span>desd<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>0,89%<span class=\"_ _3\"></span> a <span class=\"_ _a\"></span>2,77<span class=\"_ _3\"></span>% <span class=\"_ _a\"></span>anu<span class=\"_ _3\"></span>al <span class=\"_ _a\"></span>y <span class=\"_ _8\"></span>con <span class=\"_ _a\"></span>v<span class=\"_ _3\"></span>encimientos <span class=\"_ _8\"></span>entre <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span>bril <span class=\"_ _a\"></span>y <span class=\"_ _8\"></span>mayo <span class=\"_ _8\"></span>de <span class=\"_ _e\"></span>20<span class=\"_ _3\"></span>24, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _8\"></span>varias <span class=\"_ _8\"></span>carteras <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>contienen principalmente <span class=\"_ _b\"></span>ta<span class=\"_ _3\"></span>nto <span class=\"_ _b\"></span>renta <span class=\"_ _0\"></span>fija <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>gobiernos <span class=\"_ _0\"></span>como <span class=\"_ _b\"></span>renta fija <span class=\"_ _18\"></span>corpor<span class=\"_ _3\"></span>ativa <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>abono <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _b\"></span>nomina<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>venc<span class=\"_ _3\"></span>imiento y en su <span class=\"_ _b\"></span>may<span class=\"_ _3\"></span>or\u00eda con entrega de <span class=\"_ _0\"></span>cupones, manteni<span class=\"_ _3\"></span>das con diferentes entidades por importe de 18.802 miles de euros.  Otros <span class=\"_ _3\"></span>activos <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>orrientes<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>e a<span class=\"_ _3\"></span>mortizado<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>ascien<span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>23 <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>102.538 <span class=\"_ _7\"></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>euros, recogen <span class=\"_ _7\"></span>imposic<span class=\"_ _3\"></span>iones <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>plaz<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>65.645 <span class=\"_ _e\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>uros <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>ve<span class=\"_ _3\"></span>ncimientos <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>9 <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>enero <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>13 <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> mayo <span class=\"_ _8\"> </span>de <span class=\"_ _6\"> </span>2024 <span class=\"_ _8\"> </span>cuy<span class=\"_ _3\"></span>o <span class=\"_ _8\"> </span>r<span class=\"_ _3\"></span>endimiento <span class=\"_ _6\"> </span>oscila <span class=\"_ _8\"></span>entre<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>0,8<span class=\"_ _3\"></span>9% <span class=\"_ _8\"> </span>y<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>3,75%;<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>imposic<span class=\"_ _3\"></span>iones <span class=\"_ _6\"> </span>en <span class=\"_ _8\"></span>d\u00f3lares<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>american<span class=\"_ _3\"></span>os <span class=\"_ _8\"> </span>p<span class=\"_ _3\"></span>or importe de 13.810 miles de<span class=\"_ _3\"></span> euros (15.260 miles de d\u00f3lares america<span class=\"_ _3\"></span>nos) con vencimiento entre el 15 y<span class=\"_ _3\"></span> el 22 de <span class=\"_ _e\"></span>f<span class=\"_ _3\"></span>ebrero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2<span class=\"_ _3\"></span>024 <span class=\"_ _a\"></span>cuyo <span class=\"_ _a\"></span>rend<span class=\"_ _3\"></span>imient<span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>oscila <span class=\"_ _a\"></span>entr<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>4,54%<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>5,21<span class=\"_ _3\"></span>%; <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>in<span class=\"_ _3\"></span>versiones <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>cart<span class=\"_ _3\"></span>era <span class=\"_ _a\"></span>con diferentes entidades <span class=\"_ _3\"></span>por importe <span class=\"_ _3\"></span>de 22.714<span class=\"_ _3\"></span> mil<span class=\"_ _3\"></span>es de euros<span class=\"_ _3\"></span> que reco<span class=\"_ _3\"></span>gen activos d<span class=\"_ _3\"></span>e renta fija <span class=\"_ _3\"></span>de gobiernos y<span class=\"_ _3\"></span> renta fija corporativa.<span class=\"_ _3\"></span> Otros <span class=\"_ _3\"></span>activos <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>corr<span class=\"_ _3\"></span>ientes<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a c<span class=\"_ _3\"></span>oste <span class=\"_ _3\"></span>amortiz<span class=\"_ _3\"></span>ado, <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>ascen<span class=\"_ _3\"></span>d\u00edan <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>32.607<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>miles <span class=\"_ _3\"></span>de, <span class=\"_ _3\"></span>recog<span class=\"_ _3\"></span>e principalmente <span class=\"_ _8\"></span>imposicione<span class=\"_ _3\"></span>s <span class=\"_ _8\"></span>a <span class=\"_ _a\"></span>plazo <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>18.278 <span class=\"_ _8\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _8\"></span>vencimiento <span class=\"_ _8\"></span>10 <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>j<span class=\"_ _3\"></span>unio <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>2<span class=\"_ _3\"></span>023 <span class=\"_ _8\"></span>e imposiciones <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>d\u00f3lares <span class=\"_ _a\"></span>americanos <span class=\"_ _a\"></span>por <span class=\"_ _e\"></span>importe <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>14.063 <span class=\"_ _a\"></span>miles <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e, <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>iferentes <span class=\"_ _e\"></span>ent<span class=\"_ _3\"></span>idades <span class=\"_ _e\"></span>financieras<span class=\"_ _3\"></span> referenciados a <span class=\"_ _3\"></span>Libor y <span class=\"_ _3\"></span>con v<span class=\"_ _3\"></span>encimientos entre <span class=\"_ _3\"></span>mayo y<span class=\"_ _3\"></span> noviembre <span class=\"_ _3\"></span>de 202<span class=\"_ _3\"></span>3 y <span class=\"_ _3\"></span>cuyo rendimiento <span class=\"_ _3\"></span>oscila e<span class=\"_ _3\"></span>n un rango <span class=\"_ _0\"></span>entre 0,89% <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>4,04% en <span class=\"_ _b\"></span>funci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _0\"></span>del momento <span class=\"_ _b\"></span>en<span class=\"_ _3\"></span> que <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>realiz\u00f3<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n y <span class=\"_ _b\"></span>en funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>plazos de cada una de e<span class=\"_ _3\"></span>llas.<span class=\"_ _1e\"> </span>22.<span class=\"ls0\"> <span class=\"_ _1c\"></span>DE<span class=\"_ _0\"></span>UDA<span class=\"_ _0\"></span> FI<span class=\"_ _b\"></span>NANCI<span class=\"_ _0\"></span>ER<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> </span>El <span class=\"_ _3\"></span>detalle <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>deudas <span class=\"_ _3\"></span>fin<span class=\"_ _3\"></span>ancieras <span class=\"_ _3\"></span>no <span class=\"_ _7\"></span>corrientes <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cor<span class=\"_ _3\"></span>rientes <span class=\"_ _3\"></span>del <span class=\"_ _e\"></span>Grupo <span class=\"_ _7\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span>3 <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>2022 es el siguiente:<span class=\"_ _3\"></span> Des<span class=\"_ _b\"></span>glose<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>deu<span class=\"_ _b\"></span>das <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>or<span class=\"_ _b\"></span>rien<span class=\"_ _0\"></span>tes<span class=\"_ _b\"></span>:<span class=\"_ _3\"></span><span class=\"ff2\">  </span>Desglose deuda financiera no corriente                                    (Miles de Euros) 31/12/2023 31/12/2022 Deudas con entidades de cr\u00e9dito - 231<span class=\"ls0\"> </span>Obligaciones y otros valores negociables 16.769 16.709<span class=\"_ _1e\"> </span>Deuda financiera con organismos oficiales 10.267 8.943 Total 27.036 25.883 Des<span class=\"_ _b\"></span>glose<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>deu<span class=\"_ _b\"></span>das <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>ie<span class=\"_ _b\"></span>ntes:<span class=\"_ _0\"></span> Desglose deuda financiera corriente                                  (Miles de Euros) 31/12/2023 31/12/2022 Deudas con entidades de cr\u00e9dito 9.985 8.929 Obligaciones y otros valores negociables 405<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>Deuda financiera con organismos oficiales 2.435 3.791 Total 12.825 13.125 22.1<span class=\"ls0\"> De<span class=\"_ _b\"></span>udas <span class=\"_ _b\"></span>con e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> cr<span class=\"_ _0\"></span>\u00e9di<span class=\"_ _b\"></span>to </span>Las <span class=\"_ _e\"></span>deud<span class=\"_ _3\"></span>as <span class=\"_ _e\"></span>no <span class=\"_ _a\"></span>corri<span class=\"_ _3\"></span>entes <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>orrientes <span class=\"_ _a\"></span>est\u00e1n <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>ompue<span class=\"_ _3\"></span>stas <span class=\"_ _e\"></span>por <span class=\"_ _a\"></span>pr\u00e9sta<span class=\"_ _3\"></span>mos <span class=\"_ _e\"></span>b<span class=\"_ _3\"></span>ancarios <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>p\u00f3lizas <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>r\u00e9dito <span class=\"_ _e\"></span>y efectos descontados, s<span class=\"_ _3\"></span>eg\u00fan se muestra e<span class=\"_ _3\"></span>n el cuadro s<span class=\"_ _3\"></span>iguiente al 31 de dic<span class=\"_ _3\"></span>iembre de 202<span class=\"_ _7\"></span>3 y 2022:<span class=\"ff4 fs4\"> </span>N\u00ba de productos Vtos 31/12/2023 N\u00ba de productos Vtos 31/12/2022 Total deuda no corriente - - 1 231<span class=\"ls0\"> </span>Pr\u00e9stamos bancarios 2 2024<span class=\"ls0\"> </span>3.226 2 2023<span class=\"ls0\"> </span>4.430 P\u00f3lizas de cr\u00e9dito 7 6.458 9 3.506 Efectos, certificaciones y l\u00edneas COMEX 1 2024<span class=\"ls0\"> </span>- 1 2023<span class=\"ls0\"> </span>721<span class=\"ls0\"> </span>Deudas por intereses y otras deudas - 301<span class=\"ls0\"> </span>- 272<span class=\"ls0\"> </span>Total deuda corriente 10<span class=\"ls0\"> </span>9.985 12<span class=\"ls0\"> </span>8.929 De <span class=\"_ _7\"></span>los <span class=\"_ _e\"></span>pr\u00e9s<span class=\"_ _3\"></span>tamos <span class=\"_ _e\"></span>bancario<span class=\"_ _3\"></span>s <span class=\"_ _e\"></span>corrientes, <span class=\"_ _a\"></span>2.995 <span class=\"_ _e\"></span>miles <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>euros <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>orres<span class=\"_ _3\"></span>ponden <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>pr\u00e9stamo <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>Gen\u00f3m<span class=\"_ _3\"></span>ica <span class=\"_ _7\"></span>en liquidaci\u00f3n (4.205 mi<span class=\"_ _3\"></span>les de euros en 20<span class=\"_ _3\"></span>22)<span class=\"_ _3\"></span>. Deuda no corriente<span class=\"_ _3\"></span> Al cierre del ejerc<span class=\"_ _3\"></span>icio 2023 toda la <span class=\"_ _3\"></span>deuda c<span class=\"_ _3\"></span>on entidad<span class=\"_ _3\"></span>es de cr\u00e9dito del <span class=\"_ _3\"></span>grupo es c<span class=\"_ _3\"></span>orriente.<span class=\"_ _3\"></span> Deuda corriente<span class=\"_ _3\"></span> Las deudas corrientes c<span class=\"_ _3\"></span>on entidades<span class=\"_ _3\"></span> de cr\u00e9dito se des<span class=\"_ _3\"></span>glosan de la siguie<span class=\"_ _3\"></span>nte forma<span class=\"_ _7\"></span>: Desglose deuda corriente con entidades de cr\u00e9dito (Miles de Euros) 31/12/2023 31/12/2022 Pr\u00e9stamos bancarios 3.226 4.430 P\u00f3lizas de cr\u00e9dito 6.458 3.506 Efectos y certificaciones descontados y l\u00edneas COMEX - 721<span class=\"ls0\"> </span>Deudas por intereses y otras deudas 301<span class=\"ls0\"> </span>272<span class=\"ls0\"> </span>Total 9.985 8.929<span class=\"_ _1e\"> </span>A 31 de diciembre d<span class=\"_ _3\"></span>e 2023 s<span class=\"_ _3\"></span>olo hay un pr\u00e9s<span class=\"_ _3\"></span>tamo banc<span class=\"_ _3\"></span>ario que est\u00e1 suj<span class=\"_ _3\"></span>eto a un tipo <span class=\"_ _3\"></span>fijo del 2,5<span class=\"_ _3\"></span>0%. Algunas <span class=\"_ _b\"></span>p\u00f3lizas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cr\u00e9dito <span class=\"_ _b\"></span>ti<span class=\"_ _3\"></span>enen <span class=\"_ _b\"></span>pr\u00f3rroga <span class=\"_ _b\"></span>t\u00e1cit<span class=\"_ _3\"></span>a <span class=\"_ _18\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _18\"></span>b<span class=\"_ _3\"></span>ien <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>mayor\u00eda <span class=\"_ _b\"></span>son <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ren<span class=\"_ _3\"></span>ovaci\u00f3n <span class=\"_ _b\"></span>anual. <span class=\"_ _b\"></span>A <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>iciembre de 2023, el Gru<span class=\"_ _3\"></span>po tiene fir<span class=\"_ _3\"></span>madas <span class=\"_ _3\"></span>7 p\u00f3lizas d<span class=\"_ _3\"></span>e cr\u00e9dito (<span class=\"_ _3\"></span>9 p\u00f3lizas <span class=\"_ _3\"></span>de cr\u00e9dito a d<span class=\"_ _3\"></span>iciembre de 202<span class=\"_ _7\"></span>2) por un l\u00edmit<span class=\"_ _3\"></span>e total <span class=\"_ _3\"></span>d<span class=\"ls8\">e <span class=\"_ _3\"></span></span>1<span class=\"_ _3\"></span>4.500 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>uros <span class=\"_ _7\"></span>(<span class=\"ls8\">15.450</span> <span class=\"_ _7\"></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>de 20<span class=\"_ _3\"></span>22<span class=\"lsb\">).</span> <span class=\"_ _3\"></span>P<span class=\"_ _3\"></span>\u00f3lizas <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>epres<span class=\"_ _3\"></span>entan <span class=\"_ _3\"></span>aproxima<span class=\"_ _3\"></span>damente el <span class=\"_ _e\"></span><span class=\"ls8\">45%</span> <span class=\"_ _a\"></span>del <span class=\"_ _e\"></span>l\u00edm<span class=\"_ _3\"></span>ite <span class=\"_ _e\"></span>disponibl<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>est\u00e1n <span class=\"_ _a\"></span>sujetas <span class=\"_ _e\"></span>a <span class=\"_ _a\"></span>inter\u00e9s <span class=\"_ _a\"></span>variable <span class=\"_ _e\"></span>consist<span class=\"_ _3\"></span>ente <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>Euribor <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>iferencial <span class=\"_ _a\"></span>que oscila entre el 1,75% y el 2,<span class=\"ls8\">75</span>%. Las dem\u00e1s est\u00e1n sujetas a <span class=\"_ _0\"></span>tipo de inter\u00e9s fijo, que oscila entre el 1,20% y <span class=\"_ _0\"></span>el 1,75%. Los tipos de inter\u00e9s ef<span class=\"_ _3\"></span>ectivos a 31 de <span class=\"_ _3\"></span>diciembre son:<span class=\"_ _3\"></span> Tipos de inter\u00e9s efectivo 31/12/2023 31/12/2022 Descubiertos bancarios n/a 29,00% Pr\u00e9stamos bancarios 2,96% 2,26% P\u00f3lizas de cr\u00e9dito 4,69% 2,77% Descuento de efectos n/a 1,20% La exposici\u00f3n del <span class=\"_ _b\"></span>Gru<span class=\"_ _3\"></span>po a <span class=\"_ _0\"></span>las deudas financieras <span class=\"_ _0\"></span>a tipo <span class=\"_ _0\"></span>variable a <span class=\"_ _0\"></span>31 de di<span class=\"_ _0\"></span>ciembre de 202<span class=\"_ _3\"></span>3 es de <span class=\"_ _b\"></span>2.<span class=\"_ _3\"></span>991 miles de euros (2.443 m<span class=\"_ _3\"></span>iles de euros<span class=\"_ _3\"></span> en 202<span class=\"_ _3\"></span>2), referenciad<span class=\"_ _3\"></span>o principalmente a<span class=\"_ _3\"></span>l Euribor a tres meses.<span class=\"_ _7\"></span> La totalidad de las de<span class=\"_ _3\"></span>udas con entidades d<span class=\"_ _3\"></span>e cr\u00e9dito est\u00e1n con<span class=\"_ _3\"></span>tratadas en euros.<span class=\"_ _7\"></span> En <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>tabla <span class=\"_ _7\"></span>siguie<span class=\"_ _3\"></span>nte <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>pr<span class=\"_ _3\"></span>esenta <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>concil<span class=\"_ _3\"></span>iaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>movimie<span class=\"_ _3\"></span>nto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pasivos <span class=\"_ _e\"></span>financieros <span class=\"_ _7\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _7\"></span>de efectivo de<span class=\"_ _3\"></span> las <span class=\"_ _3\"></span>actividades <span class=\"_ _3\"></span>de f<span class=\"_ _3\"></span>inanciaci\u00f3n, <span class=\"_ _3\"></span>incluyendo<span class=\"_ _3\"></span> tanto <span class=\"_ _3\"></span>los d<span class=\"_ _3\"></span>erivados <span class=\"_ _3\"></span>de fluj<span class=\"_ _3\"></span>os de ef<span class=\"_ _3\"></span>ectivo <span class=\"_ _3\"></span>como los <span class=\"_ _3\"></span>que no implican flujos de <span class=\"_ _3\"></span>efectivo (tales c<span class=\"_ _3\"></span>omo reclasificaciones<span class=\"_ _3\"></span> entre no corr<span class=\"_ _3\"></span>iente y corriente).<span class=\"_ _7\"></span> Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31/12/2022 Flujos de Efectivo Reclasificaci\u00f3n a corto plazo Otros 31/12/2023 Pr\u00e9stamos bancarios l/p 231<span class=\"ls0\"> </span>- (231) - - Pr\u00e9stamos bancarios c/p 4.430 (1.439) 231<span class=\"ls0\"> </span>4 3.226 Obligaciones y otros valores negociables l/p 16.709 - - 60<span class=\"ls0\"> </span>16.769 Obligaciones y otros valores negociables c/p 405<span class=\"ls0\"> </span>(810) - 810<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>P\u00f3lizas de cr\u00e9dito 3.506 2.952 - - 6.458 Efectos y certificaciones descontados y l\u00edneas COMEX 721<span class=\"ls0\"> </span>(721) - - - Deudas por intereses y otras deudas 272<span class=\"ls0\"> </span>(1<span class=\"ls0\">) </span>- 30<span class=\"ls0\"> </span>301<span class=\"ls0\"> </span>Deuda financiera con organismos oficiales l/p 8.943 4.842 (2.263) (1.255) 10.267 Deuda financiera con organismos oficiales c/p 3.791 (4.084) 2.263 465<span class=\"ls0\"> </span>2.435 Deuda por arrendamientos a l/p 2.014 - (1.457) 1.271 1.828 Deuda por arrendamientos a c/p 1.608 (2.006) 1.457 921<span class=\"ls0\"> </span>1.980 Total pasivos por actividades de financiaci\u00f3n 42.630 (1.267) - 2.306 43.669 Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31/12/2021 Flujos de Efectivo Reclasificaci\u00f3n a corto plazo Otros 31/12/2022 Pr\u00e9stamos bancarios l/p 4.669 - (4.455) 17<span class=\"ls0\"> </span>231<span class=\"ls0\"> </span>Pr\u00e9stamos bancarios c/p 3.864 (3.892) 4.455 3 4.430<span class=\"_ _1e\"> </span>Obligaciones y otros valores negociables l/p 16.654 - - 55<span class=\"ls0\"> </span>16.709<span class=\"_ _1e\"> </span>Obligaciones y otros valores negociables c/p 405<span class=\"ls0\"> </span>(810) - 810<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>P\u00f3lizas de cr\u00e9dito 3.745 638<span class=\"ls0\"> </span>- (877) 3.506 Efectos y certificaciones descontados y l\u00edneas COMEX 90<span class=\"ls0\"> </span>631<span class=\"ls0\"> </span>- - 721<span class=\"ls0\"> </span>Deudas por intereses y otras deudas 31<span class=\"ls0\"> </span>245<span class=\"ls0\"> </span>- (4<span class=\"ls0\">) </span>272<span class=\"ls0\"> </span>Deuda financiera con organismos oficiales l/p 12.063 798<span class=\"ls0\"> </span>(3.808) (110) 8.943 Deuda financiera con organismos oficiales c/p 4.077 (4.199) 3.808 105<span class=\"ls0\"> </span>3.791 Deuda por arrendamientos a l/p 1.916 - (1.223) 1.321 2.014 Deuda por arrendamientos a c/p 1.819 (2.069) 1.223 635<span class=\"ls0\"> </span>1.608 Total pasivos por actividades de financiaci\u00f3n 49.333 (8.658) - 1.955 42.630<span class=\"_ _1e\"> </span>22.2<span class=\"ls0\"> Ob<span class=\"_ _0\"></span>lig<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y O<span class=\"_ _b\"></span>tros<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> ne<span class=\"_ _b\"></span>gocia<span class=\"_ _b\"></span>bles<span class=\"_ _0\"></span> </span>En 2015, la socieda<span class=\"_ _3\"></span>d dominante emit<span class=\"_ _3\"></span>i\u00f3 bonos simples<span class=\"_ _3\"></span> por importe de 1<span class=\"_ _3\"></span>7.000 mile<span class=\"_ _3\"></span>s de euros para forta<span class=\"_ _3\"></span>lecer su posici\u00f3n financiera<span class=\"_ _3\"></span> y ampliar su p<span class=\"_ _3\"></span>erfil de vencimient<span class=\"_ _3\"></span>os.<span class=\"_ _3\"></span> Los principales t\u00e9rmi<span class=\"_ _3\"></span>nos y condiciones <span class=\"_ _3\"></span>de la emisi\u00f3n <span class=\"_ _3\"></span>fueron los sigui<span class=\"_ _3\"></span>entes:<span class=\"_ _3\"></span> - <span class=\"_ _c\"> </span>Im<span class=\"_ _b\"></span>port<span class=\"_ _0\"></span>e n<span class=\"_ _b\"></span>omin<span class=\"_ _b\"></span>al d<span class=\"_ _b\"></span>e la<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>mis<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n d<span class=\"_ _b\"></span>e 17<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>de e<span class=\"_ _0\"></span>uro<span class=\"_ _b\"></span>s; - <span class=\"_ _c\"> </span>P<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>zo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> ve<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>mie<span class=\"_ _0\"></span>nto<span class=\"_ _b\"></span>: 12<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>\u00f1o<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>esd<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>ech<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span>semb<span class=\"_ _b\"></span>olso<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> la <span class=\"_ _b\"></span>emis<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n; - <span class=\"_ _c\"> </span>La<span class=\"_ _b\"></span> <span class=\"_ _6\"> </span>em<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>tu<span class=\"_ _0\"></span>vo <span class=\"_ _8\"></span>co<span class=\"_ _0\"></span>mo <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ari<span class=\"_ _b\"></span>o <span class=\"_ _8\"> </span>un <span class=\"_ _8\"></span>\u00fan<span class=\"_ _0\"></span>ico<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>inv<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>or <span class=\"_ _8\"></span>c<span class=\"_ _b\"></span>uali<span class=\"_ _b\"></span>fica<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>espa<span class=\"_ _b\"></span>\u00f1ol,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>tra<span class=\"_ _0\"></span>v\u00e9s<span class=\"_ _b\"></span> <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>col<span class=\"_ _0\"></span>oca<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> pri<span class=\"_ _b\"></span>vada<span class=\"_ _0\"></span>; - <span class=\"_ _c\"> </span>Lo<span class=\"_ _b\"></span>s <span class=\"_ _a\"></span>bo<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>em<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ron<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>pa<span class=\"_ _0\"></span>r <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>con <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _e\"></span>nom<span class=\"_ _b\"></span>inal<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>uni<span class=\"_ _b\"></span>tari<span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>100<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>mile<span class=\"_ _b\"></span>s <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span>, <span class=\"_ _e\"></span>rep<span class=\"_ _0\"></span>re<span class=\"_ _b\"></span>sent<span class=\"_ _0\"></span>ado<span class=\"_ _b\"></span>s me<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> an<span class=\"_ _b\"></span>otaci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> en<span class=\"_ _b\"></span> cue<span class=\"_ _0\"></span>nta<span class=\"_ _b\"></span>. - <span class=\"_ _c\"> </span>Lo<span class=\"_ _b\"></span>s <span class=\"_ _b\"></span>bon<span class=\"_ _0\"></span>os <span class=\"_ _18\"></span>dev<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>gar<span class=\"_ _0\"></span>\u00e1n<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>int<span class=\"_ _b\"></span>er\u00e9s <span class=\"_ _18\"></span>fi<span class=\"_ _b\"></span>jo <span class=\"_ _b\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>4,75<span class=\"_ _b\"></span>% <span class=\"_ _b\"></span>nom<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>anua<span class=\"_ _0\"></span>l <span class=\"_ _18\"></span>pag<span class=\"_ _b\"></span>ader<span class=\"_ _0\"></span>o <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>an<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>dad<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>ven<span class=\"_ _b\"></span>cida<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>cont<span class=\"_ _0\"></span>ar<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span>sde<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>cha<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sem<span class=\"_ _0\"></span>bo<span class=\"_ _0\"></span>lso<span class=\"_ _b\"></span>; - <span class=\"_ _c\"> </span>La<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>So<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>eda<span class=\"_ _b\"></span>d <span class=\"_ _8\"></span>r<span class=\"_ _0\"></span>esp<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>r\u00e1 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>obl<span class=\"_ _b\"></span>igac<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>deri<span class=\"_ _b\"></span>vada<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _e\"></span>bono<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>tod<span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>y <span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>se ot<span class=\"_ _0\"></span>org<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>\u00e1 n<span class=\"_ _b\"></span>ingu<span class=\"_ _b\"></span>na g<span class=\"_ _0\"></span>ara<span class=\"_ _b\"></span>nt\u00eda<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>c\u00edf<span class=\"_ _b\"></span>ica;<span class=\"_ _0\"></span> - <span class=\"_ _c\"> </span>Lo<span class=\"_ _b\"></span>s t\u00e9r<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span>nes <span class=\"_ _b\"></span>de l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>bono<span class=\"_ _0\"></span>s s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>rige<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r l<span class=\"_ _b\"></span>a le<span class=\"_ _0\"></span>y e<span class=\"_ _b\"></span>spa\u00f1<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>a; - <span class=\"_ _c\"> </span>La<span class=\"_ _b\"></span> so<span class=\"_ _b\"></span>cied<span class=\"_ _0\"></span>ad <span class=\"_ _18\"></span>domi<span class=\"_ _b\"></span>nante<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>soli<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>t\u00f3 <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>bonos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al<span class=\"_ _b\"></span> M<span class=\"_ _0\"></span>erca<span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>Alt<span class=\"_ _0\"></span>ern<span class=\"_ _b\"></span>ativ<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Rent<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>Fij<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>(MA<span class=\"_ _0\"></span>RF) con<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>ech<span class=\"_ _b\"></span>a 7 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> j<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"ls11\">2015</span>. 22.3<span class=\"ls0\"> De<span class=\"_ _b\"></span>uda f<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nan<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a c<span class=\"_ _b\"></span>on o<span class=\"_ _0\"></span>rga<span class=\"_ _b\"></span>nism<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00fabl<span class=\"_ _0\"></span>ico<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> </span>Dentro <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>este <span class=\"_ _5\"> </span>concepto <span class=\"_ _5\"> </span>se <span class=\"_ _5\"> </span>recoge <span class=\"_ _5\"> </span>principalment<span class=\"_ _3\"></span>e <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>financiaci\u00f3n <span class=\"_ _5\"> </span>obtenida <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>organismos <span class=\"_ _5\"> </span>oficiales consistente <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>pr\u00e9stamos<span class=\"_ _3\"></span> y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>anticipos <span class=\"_ _3\"></span>reem<span class=\"_ _3\"></span>bolsables <span class=\"_ _3\"></span>sin <span class=\"_ _3\"></span>interes<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>(o c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>intereses<span class=\"_ _3\"></span> notab<span class=\"_ _3\"></span>lemente <span class=\"_ _3\"></span>inferiores<span class=\"_ _3\"></span> a los de <span class=\"_ _3\"></span>mercado), <span class=\"_ _3\"></span>reinte<span class=\"_ _3\"></span>grables en <span class=\"_ _3\"></span>siete a<span class=\"_ _3\"></span>\u00f1os, des<span class=\"_ _3\"></span>pu\u00e9s de <span class=\"_ _3\"></span>tres de c<span class=\"_ _3\"></span>arencia, <span class=\"_ _3\"></span>cuyo objeto <span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>la financi<span class=\"_ _3\"></span>aci\u00f3n de proyectos de investi<span class=\"_ _3\"></span>gaci\u00f3n y desarro<span class=\"_ _3\"></span>llo.<span class=\"_ _3\"></span> Al 31 <span class=\"_ _0\"></span>de diciembre de 2023, el Grupo manten\u00eda saldos por deuda con organismos oficiales por importe total de <span class=\"_ _3\"></span><span class=\"ls0\">12.<span class=\"_ _3\"></span>702 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _3\"></span>calculado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>fl<span class=\"_ _3\"></span>ujos <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>efectivo <span class=\"_ _7\"></span>descont<span class=\"_ _3\"></span>ados <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Euribor <span class=\"_ _3\"></span>m\u00e1s <span class=\"_ _7\"></span>un<span class=\"_ _3\"></span> </span>diferencial <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>funci\u00f3n <span class=\"_ _e\"></span>del <span class=\"_ _e\"></span>ries<span class=\"_ _3\"></span>go <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _e\"></span>Grupo <span class=\"_ _e\"></span>(<span class=\"_ _7\"></span>12.734 <span class=\"_ _e\"></span>mi<span class=\"_ _3\"></span>les <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>euros <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>202<span class=\"_ _3\"></span>2), <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _e\"></span>que <span class=\"_ _a\"></span>10.267 <span class=\"_ _e\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _e\"></span>de euros <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>on <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>corriente <span class=\"_ _7\"></span>(8.<span class=\"_ _3\"></span>943 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>022) <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span><span class=\"ls8\">2.</span>4<span class=\"_ _3\"></span>35 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>on <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>corriente (<span class=\"ls8\">3.791</span> miles d<span class=\"_ _3\"></span>e euros en 2<span class=\"_ _3\"></span>022<span class=\"lsb\">).</span> El calendario de amortizac<span class=\"_ _3\"></span>iones d<span class=\"_ _3\"></span>e la parte no corr<span class=\"_ _3\"></span>iente de las ayu<span class=\"_ _3\"></span>das oficiales es c<span class=\"_ _3\"></span>omo sigue:<span class=\"_ _7\"></span> Calendario de amortizaci\u00f3n (Miles de Euros) 31/12/2023 31/12/2022 2024<span class=\"ls0\"> </span>- 239<span class=\"_ _1e\"> </span>2025<span class=\"ls0\"> </span>1.712 2.496 2026<span class=\"ls0\"> </span>1.729 1.821<span class=\"_ _1e\"> </span>2027<span class=\"ls0\"> </span>1.832 1.540 2028 y siguientes 4.994 2.847 Total 10.267 8.943 22.4<span class=\"ls0\"> V<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>Ra<span class=\"_ _0\"></span>zona<span class=\"_ _b\"></span>ble </span>El valor razonable y el <span class=\"_ _0\"></span>valor en libros de las deudas <span class=\"_ _0\"></span>financieras no corrientes y corrientes a 31 de <span class=\"_ _3\"></span>diciembre de 2023 y 2022, es c<span class=\"_ _3\"></span>omo sigue: Valor razonable Valor en libros Valor razonable y valor en libros deuda financiera (Miles de Euros) 31/12/2023 31/12/2022 31/12/2023 31/12/2022 No corriente Pr\u00e9stamos Bancarios - 231<span class=\"ls0\"> </span>- 231<span class=\"ls0\"> </span>Deuda con organismos oficiales 12.039 10.083 10.267 8.943 Obligaciones y bonos 17.000 17.000 16.769 16.709 Total 29.039 27.314 27.036 25.883 Corriente Pr\u00e9stamos Bancarios 3.226 4.430 3.226 4.430 P\u00f3lizas de cr\u00e9dito 6.458 3.506 6.458 3.506 Efectos y certificaciones descontados pendientes de vencimiento y l\u00edneas COMEX - 721<span class=\"ls0\"> </span>- 721<span class=\"ls0\"> </span>Deuda por intereses 41<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>41<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>Deuda con organismos oficiales 2.902 4.175 2.435 3.791 Obligaciones y bonos 405<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>Otras deudas 260<span class=\"ls0\"> </span>255<span class=\"ls0\"> </span>260<span class=\"ls0\"> </span>255<span class=\"ls0\"> </span>Total 13.292 13.509 12.825 13.125",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "11.<span class=\"ls0\"> <span class=\"_ _1c\"></span>CAL<span class=\"_ _0\"></span>ID<span class=\"_ _0\"></span>AD <span class=\"_ _0\"></span>CRE<span class=\"_ _b\"></span>DITI<span class=\"_ _0\"></span>CIA<span class=\"_ _b\"></span> DE <span class=\"_ _b\"></span>LOS A<span class=\"_ _0\"></span>CTI<span class=\"_ _b\"></span>VOS <span class=\"_ _0\"></span>FIN<span class=\"_ _0\"></span>AN<span class=\"_ _b\"></span>CIER<span class=\"_ _0\"></span>OS </span>La<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>cal<span class=\"_ _b\"></span>idad<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>credi<span class=\"_ _b\"></span>tici<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>act<span class=\"_ _0\"></span>ivo<span class=\"_ _b\"></span>s <span class=\"_ _e\"></span>fin<span class=\"_ _0\"></span>an<span class=\"_ _b\"></span>cier<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>toda<span class=\"_ _b\"></span>v\u00eda <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>han<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>venci<span class=\"_ _b\"></span>do <span class=\"_ _7\"></span>se <span class=\"_ _e\"></span>pu<span class=\"_ _0\"></span>ed<span class=\"_ _b\"></span>e <span class=\"_ _e\"></span>eva<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>ar <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>fu<span class=\"_ _0\"></span>nci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la cal<span class=\"_ _b\"></span>ific<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n cre<span class=\"_ _b\"></span>diti<span class=\"_ _b\"></span>cia (\u201c<span class=\"_ _b\"></span>rati<span class=\"_ _b\"></span>ng\u201d)<span class=\"_ _0\"></span> oto<span class=\"_ _0\"></span>rg<span class=\"_ _0\"></span>ada<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>por<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>org<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>mo<span class=\"_ _b\"></span>s exte<span class=\"_ _0\"></span>rno<span class=\"_ _b\"></span>s al Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o o<span class=\"_ _0\"></span> bie<span class=\"_ _b\"></span>n a tra<span class=\"_ _0\"></span>v\u00e9s<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>\u00edn<span class=\"ff2\">dic<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> hist<span class=\"_ _b\"></span>\u00f3ri<span class=\"_ _0\"></span>co de<span class=\"_ _b\"></span> </span>fa<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os:<span class=\"_ _0\"></span> Calidad crediticia de los activos financieros                                    (Miles de Euros) 31/12/2023 31/12/2022 Cuentas a cobrar: Clientes sin rating crediticio externo Grupo1 827<span class=\"ls0\"> </span>706<span class=\"ls0\"> </span>Grupo2 26.664 28.621 Grupo3 63<span class=\"ls0\"> </span>1 Total cuentas a cobrar 27.554 29.328 Grupo 1 - Cliente<span class=\"_ _0\"></span>s nuevos (meno<span class=\"_ _0\"></span>s de seis me<span class=\"_ _0\"></span>ses) Grupo 2 - Cliente<span class=\"_ _0\"></span>s existentes (m\u00e1<span class=\"_ _b\"></span>s<span class=\"_ _3\"></span> de seis mese<span class=\"_ _0\"></span>s) sin fallidos en<span class=\"_ _0\"></span> el pasado Grupo 3 - Cliente<span class=\"_ _0\"></span>s existentes (m\u00e1<span class=\"_ _b\"></span>s<span class=\"_ _3\"></span> de seis meses) con alg\u00fan<span class=\"_ _b\"></span> f<span class=\"_ _3\"></span>allido e<span class=\"_ _0\"></span>n el pasado.<span class=\"fs7\"> </span>Bancos y dep\u00f3sitos bancarios                                           <span class=\"_ _0\"></span> (Miles de Euros) 31/12/2023 31/12/2022 Seg\u00fan valoraci\u00f3n de MOODY\u00b4s A+<span class=\"ls0\"> </span>2.152 10<span class=\"ls0\"> </span>A1<span class=\"ls0\"> </span>1.437 3.110 A2<span class=\"ls0\"> </span>42.964 72.040 A3<span class=\"ls0\"> </span>29.813 41.292 Aa3 6 601<span class=\"ls0\"> </span>Ba1 - 1.605 Baa1 14.045 329<span class=\"ls0\"> </span>Baa2 2.653 20.252 Baa3 23.127 38.413 Sin rating 52.427 54.166 168.624 231.818<span class=\"_ _1e\"> </span>Ninguno <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>los <span class=\"_ _8\"></span>activos <span class=\"_ _a\"></span>financieros <span class=\"_ _8\"></span>pendientes <span class=\"_ _8\"></span>de <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>encimiento <span class=\"_ _8\"></span>ha <span class=\"_ _a\"></span>sido <span class=\"_ _8\"></span>objeto <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>ren<span class=\"_ _3\"></span>egociaci\u00f3n <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>urante <span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>l ejercicio. V\u00e9ase la cal<span class=\"_ _3\"></span>idad crediticia d<span class=\"_ _3\"></span>e las cuentas a c<span class=\"_ _3\"></span>obrar con organismos<span class=\"_ _3\"></span> p\u00fablicos en la Not<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span><span class=\"lsc\">13</span>.",
   "dimensions": {
    "concept": "ifrs-full:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "12.<span class=\"ls0\"> <span class=\"_ _1c\"></span>OTR<span class=\"_ _0\"></span>OS <span class=\"_ _0\"></span>AC<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>VOS<span class=\"_ _b\"></span> FIN<span class=\"_ _0\"></span>ANC<span class=\"_ _b\"></span>IERO<span class=\"_ _0\"></span>S </span>12.1<span class=\"ls0\"> Ac<span class=\"_ _b\"></span>tivos<span class=\"_ _b\"></span> fin<span class=\"_ _0\"></span>anc<span class=\"_ _b\"></span>iero<span class=\"_ _0\"></span>s a<span class=\"_ _b\"></span> val<span class=\"_ _0\"></span>or<span class=\"_ _b\"></span> raz<span class=\"_ _0\"></span>ona<span class=\"_ _0\"></span>ble<span class=\"_ _b\"></span> co<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>en o<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>lta<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> gl<span class=\"_ _b\"></span>obal<span class=\"_ _0\"></span> </span>El <span class=\"_ _0\"></span>100% de<span class=\"_ _0\"></span> estos <span class=\"_ _0\"></span>activos financieros <span class=\"_ _0\"></span>est\u00e1n formados <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>or acciones de <span class=\"_ _b\"></span>empres<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>que pertenecen al <span class=\"_ _b\"></span>segm<span class=\"_ _3\"></span>ento de biofarmacia. El va<span class=\"_ _3\"></span>lor raz<span class=\"_ _3\"></span>onable de las mismas<span class=\"_ _3\"></span> es d<span class=\"_ _3\"></span>e 330 miles<span class=\"_ _3\"></span> de euros (33<span class=\"_ _3\"></span>5 miles de euros e<span class=\"_ _3\"></span>n 2022<span class=\"lsb\">).</span> En <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>ejerc<span class=\"_ _3\"></span>icio <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>pues<span class=\"_ _3\"></span>ta <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>va<span class=\"_ _3\"></span>lor <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>mercado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>t\u00edtul<span class=\"_ _3\"></span>os <span class=\"_ _7\"></span>sujetos <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cotizaci\u00f3n <span class=\"_ _7\"></span>oficial <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>sufrido <span class=\"_ _7\"></span>una variaci\u00f3n <span class=\"_ _e\"></span>negativa <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>4,2 <span class=\"_ _a\"></span>miles <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>euros <span class=\"_ _e\"></span>(vari<span class=\"_ _3\"></span>aci\u00f3n <span class=\"_ _a\"></span>positiva <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>0,4 <span class=\"_ _e\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>eur<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>20<span class=\"_ _3\"></span>22), <span class=\"_ _a\"></span>que <span class=\"_ _e\"></span>ha <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>ido registrada en Otro resul<span class=\"_ _3\"></span>tado global. <span class=\"_ _3\"></span> 12.2<span class=\"ls0\"> Ot<span class=\"_ _0\"></span>ros<span class=\"_ _b\"></span> acti<span class=\"_ _b\"></span>vos<span class=\"_ _0\"></span> fi<span class=\"_ _b\"></span>nanc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ros<span class=\"_ _b\"></span> a <span class=\"_ _0\"></span>cos<span class=\"_ _b\"></span>te am<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>zad<span class=\"_ _b\"></span>o  </span>En <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>Otros <span class=\"_ _b\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>no<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>c<span class=\"_ _3\"></span>orrientes <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>oste <span class=\"_ _b\"></span>amortizado<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _b\"></span>total <span class=\"_ _b\"></span>de <span class=\"ls8\">5.</span>470 <span class=\"_ _0\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros,<span class=\"_ _3\"></span> recoge <span class=\"_ _7\"></span>carteras<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>gesti<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _7\"></span>din\u00e1mica<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>mantenidas <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _7\"></span>difere<span class=\"_ _3\"></span>ntes <span class=\"_ _7\"></span>entid<span class=\"_ _3\"></span>ades <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ontienen <span class=\"_ _e\"></span>activos <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>renta fija <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>gobiern<span class=\"_ _3\"></span>os <span class=\"_ _18\"></span>y <span class=\"_ _b\"></span>renta <span class=\"_ _b\"></span>fija <span class=\"_ _b\"></span>corporativa<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>princip<span class=\"_ _3\"></span>almente <span class=\"_ _b\"></span>con <span class=\"_ _18\"></span>a<span class=\"_ _3\"></span>bono <span class=\"_ _18\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _18\"></span>n<span class=\"_ _3\"></span>ominal <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>vencimiento <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>su <span class=\"_ _18\"></span>m<span class=\"_ _3\"></span>ayor\u00eda con <span class=\"_ _3\"></span>entrega <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>cupones. <span class=\"_ _7\"></span>En <span class=\"_ _7\"></span>partidas <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>cobrar <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>inclu<span class=\"_ _3\"></span>yen <span class=\"_ _7\"></span><span class=\"ls8\">262</span> <span class=\"_ _3\"></span>mi<span class=\"_ _3\"></span>les <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>corresponden <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>fianzas<span class=\"_ _3\"></span> constituidas. En <span class=\"_ _7\"></span>2022,<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>Otros<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _7\"></span>f<span class=\"_ _3\"></span>inancieros <span class=\"_ _e\"></span>no <span class=\"_ _e\"></span>corrientes <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>coste <span class=\"_ _e\"></span>amort<span class=\"_ _3\"></span>izado <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _e\"></span>importe <span class=\"_ _e\"></span>total <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>4<span class=\"_ _7\"></span>8.<span class=\"_ _3\"></span><span class=\"ls8\">808</span> <span class=\"_ _e\"></span>miles <span class=\"_ _e\"></span>de euros, <span class=\"_ _b\"></span>recogen <span class=\"_ _0\"></span>varios <span class=\"_ _0\"></span>dep\u00f3sitos <span class=\"_ _b\"></span>por importe <span class=\"_ _b\"></span>total <span class=\"_ _b\"></span>de 30.000 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>euros <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>f<span class=\"_ _3\"></span>ijo <span class=\"_ _b\"></span>que oscila <span class=\"_ _18\"></span>desd<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>0,89%<span class=\"_ _3\"></span> a <span class=\"_ _a\"></span>2,77<span class=\"_ _3\"></span>% <span class=\"_ _a\"></span>anu<span class=\"_ _3\"></span>al <span class=\"_ _a\"></span>y <span class=\"_ _8\"></span>con <span class=\"_ _a\"></span>v<span class=\"_ _3\"></span>encimientos <span class=\"_ _8\"></span>entre <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span>bril <span class=\"_ _a\"></span>y <span class=\"_ _8\"></span>mayo <span class=\"_ _8\"></span>de <span class=\"_ _e\"></span>20<span class=\"_ _3\"></span>24, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _8\"></span>varias <span class=\"_ _8\"></span>carteras <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>contienen principalmente <span class=\"_ _b\"></span>ta<span class=\"_ _3\"></span>nto <span class=\"_ _b\"></span>renta <span class=\"_ _0\"></span>fija <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>gobiernos <span class=\"_ _0\"></span>como <span class=\"_ _b\"></span>renta fija <span class=\"_ _18\"></span>corpor<span class=\"_ _3\"></span>ativa <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>abono <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _b\"></span>nomina<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>venc<span class=\"_ _3\"></span>imiento y en su <span class=\"_ _b\"></span>may<span class=\"_ _3\"></span>or\u00eda con entrega de <span class=\"_ _0\"></span>cupones, manteni<span class=\"_ _3\"></span>das con diferentes entidades por importe de 18.802 miles de euros.  Otros <span class=\"_ _3\"></span>activos <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>orrientes<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>e a<span class=\"_ _3\"></span>mortizado<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>ascien<span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>23 <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>102.538 <span class=\"_ _7\"></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>euros, recogen <span class=\"_ _7\"></span>imposic<span class=\"_ _3\"></span>iones <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>plaz<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>65.645 <span class=\"_ _e\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>uros <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>ve<span class=\"_ _3\"></span>ncimientos <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>9 <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>enero <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>13 <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> mayo <span class=\"_ _8\"> </span>de <span class=\"_ _6\"> </span>2024 <span class=\"_ _8\"> </span>cuy<span class=\"_ _3\"></span>o <span class=\"_ _8\"> </span>r<span class=\"_ _3\"></span>endimiento <span class=\"_ _6\"> </span>oscila <span class=\"_ _8\"></span>entre<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>0,8<span class=\"_ _3\"></span>9% <span class=\"_ _8\"> </span>y<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>3,75%;<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>imposic<span class=\"_ _3\"></span>iones <span class=\"_ _6\"> </span>en <span class=\"_ _8\"></span>d\u00f3lares<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>american<span class=\"_ _3\"></span>os <span class=\"_ _8\"> </span>p<span class=\"_ _3\"></span>or importe de 13.810 miles de<span class=\"_ _3\"></span> euros (15.260 miles de d\u00f3lares america<span class=\"_ _3\"></span>nos) con vencimiento entre el 15 y<span class=\"_ _3\"></span> el 22 de <span class=\"_ _e\"></span>f<span class=\"_ _3\"></span>ebrero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2<span class=\"_ _3\"></span>024 <span class=\"_ _a\"></span>cuyo <span class=\"_ _a\"></span>rend<span class=\"_ _3\"></span>imient<span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>oscila <span class=\"_ _a\"></span>entr<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>4,54%<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>5,21<span class=\"_ _3\"></span>%; <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>in<span class=\"_ _3\"></span>versiones <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>cart<span class=\"_ _3\"></span>era <span class=\"_ _a\"></span>con diferentes entidades <span class=\"_ _3\"></span>por importe <span class=\"_ _3\"></span>de 22.714<span class=\"_ _3\"></span> mil<span class=\"_ _3\"></span>es de euros<span class=\"_ _3\"></span> que reco<span class=\"_ _3\"></span>gen activos d<span class=\"_ _3\"></span>e renta fija <span class=\"_ _3\"></span>de gobiernos y<span class=\"_ _3\"></span> renta fija corporativa.<span class=\"_ _3\"></span> Otros <span class=\"_ _3\"></span>activos <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>corr<span class=\"_ _3\"></span>ientes<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a c<span class=\"_ _3\"></span>oste <span class=\"_ _3\"></span>amortiz<span class=\"_ _3\"></span>ado, <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>ascen<span class=\"_ _3\"></span>d\u00edan <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>32.607<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>miles <span class=\"_ _3\"></span>de, <span class=\"_ _3\"></span>recog<span class=\"_ _3\"></span>e principalmente <span class=\"_ _8\"></span>imposicione<span class=\"_ _3\"></span>s <span class=\"_ _8\"></span>a <span class=\"_ _a\"></span>plazo <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>18.278 <span class=\"_ _8\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _8\"></span>vencimiento <span class=\"_ _8\"></span>10 <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>j<span class=\"_ _3\"></span>unio <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>2<span class=\"_ _3\"></span>023 <span class=\"_ _8\"></span>e imposiciones <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>d\u00f3lares <span class=\"_ _a\"></span>americanos <span class=\"_ _a\"></span>por <span class=\"_ _e\"></span>importe <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>14.063 <span class=\"_ _a\"></span>miles <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e, <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>iferentes <span class=\"_ _e\"></span>ent<span class=\"_ _3\"></span>idades <span class=\"_ _e\"></span>financieras<span class=\"_ _3\"></span> referenciados a <span class=\"_ _3\"></span>Libor y <span class=\"_ _3\"></span>con v<span class=\"_ _3\"></span>encimientos entre <span class=\"_ _3\"></span>mayo y<span class=\"_ _3\"></span> noviembre <span class=\"_ _3\"></span>de 202<span class=\"_ _3\"></span>3 y <span class=\"_ _3\"></span>cuyo rendimiento <span class=\"_ _3\"></span>oscila e<span class=\"_ _3\"></span>n un rango <span class=\"_ _0\"></span>entre 0,89% <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>4,04% en <span class=\"_ _b\"></span>funci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _0\"></span>del momento <span class=\"_ _b\"></span>en<span class=\"_ _3\"></span> que <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>realiz\u00f3<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n y <span class=\"_ _b\"></span>en funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>plazos de cada una de e<span class=\"_ _3\"></span>llas.<span class=\"_ _1e\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "12.2<span class=\"ls0\"> Ot<span class=\"_ _0\"></span>ros<span class=\"_ _b\"></span> acti<span class=\"_ _b\"></span>vos<span class=\"_ _0\"></span> fi<span class=\"_ _b\"></span>nanc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ros<span class=\"_ _b\"></span> a <span class=\"_ _0\"></span>cos<span class=\"_ _b\"></span>te am<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>zad<span class=\"_ _b\"></span>o  </span>En <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>Otros <span class=\"_ _b\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>no<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>c<span class=\"_ _3\"></span>orrientes <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>oste <span class=\"_ _b\"></span>amortizado<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _b\"></span>total <span class=\"_ _b\"></span>de <span class=\"ls8\">5.</span>470 <span class=\"_ _0\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros,<span class=\"_ _3\"></span> recoge <span class=\"_ _7\"></span>carteras<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>gesti<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _7\"></span>din\u00e1mica<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>mantenidas <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _7\"></span>difere<span class=\"_ _3\"></span>ntes <span class=\"_ _7\"></span>entid<span class=\"_ _3\"></span>ades <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>ontienen <span class=\"_ _e\"></span>activos <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>renta fija <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>gobiern<span class=\"_ _3\"></span>os <span class=\"_ _18\"></span>y <span class=\"_ _b\"></span>renta <span class=\"_ _b\"></span>fija <span class=\"_ _b\"></span>corporativa<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>princip<span class=\"_ _3\"></span>almente <span class=\"_ _b\"></span>con <span class=\"_ _18\"></span>a<span class=\"_ _3\"></span>bono <span class=\"_ _18\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _18\"></span>n<span class=\"_ _3\"></span>ominal <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>vencimiento <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>su <span class=\"_ _18\"></span>m<span class=\"_ _3\"></span>ayor\u00eda con <span class=\"_ _3\"></span>entrega <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>cupones. <span class=\"_ _7\"></span>En <span class=\"_ _7\"></span>partidas <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>cobrar <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>inclu<span class=\"_ _3\"></span>yen <span class=\"_ _7\"></span><span class=\"ls8\">262</span> <span class=\"_ _3\"></span>mi<span class=\"_ _3\"></span>les <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>corresponden <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>fianzas<span class=\"_ _3\"></span> constituidas. En <span class=\"_ _7\"></span>2022,<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>Otros<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>act<span class=\"_ _3\"></span>ivos <span class=\"_ _7\"></span>f<span class=\"_ _3\"></span>inancieros <span class=\"_ _e\"></span>no <span class=\"_ _e\"></span>corrientes <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>coste <span class=\"_ _e\"></span>amort<span class=\"_ _3\"></span>izado <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _e\"></span>importe <span class=\"_ _e\"></span>total <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>4<span class=\"_ _7\"></span>8.<span class=\"_ _3\"></span><span class=\"ls8\">808</span> <span class=\"_ _e\"></span>miles <span class=\"_ _e\"></span>de euros, <span class=\"_ _b\"></span>recogen <span class=\"_ _0\"></span>varios <span class=\"_ _0\"></span>dep\u00f3sitos <span class=\"_ _b\"></span>por importe <span class=\"_ _b\"></span>total <span class=\"_ _b\"></span>de 30.000 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>euros <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>tipo <span class=\"_ _b\"></span>f<span class=\"_ _3\"></span>ijo <span class=\"_ _b\"></span>que oscila <span class=\"_ _18\"></span>desd<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>0,89%<span class=\"_ _3\"></span> a <span class=\"_ _a\"></span>2,77<span class=\"_ _3\"></span>% <span class=\"_ _a\"></span>anu<span class=\"_ _3\"></span>al <span class=\"_ _a\"></span>y <span class=\"_ _8\"></span>con <span class=\"_ _a\"></span>v<span class=\"_ _3\"></span>encimientos <span class=\"_ _8\"></span>entre <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span>bril <span class=\"_ _a\"></span>y <span class=\"_ _8\"></span>mayo <span class=\"_ _8\"></span>de <span class=\"_ _e\"></span>20<span class=\"_ _3\"></span>24, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _a\"></span>como <span class=\"_ _8\"></span>varias <span class=\"_ _8\"></span>carteras <span class=\"_ _a\"></span>que <span class=\"_ _8\"></span>contienen principalmente <span class=\"_ _b\"></span>ta<span class=\"_ _3\"></span>nto <span class=\"_ _b\"></span>renta <span class=\"_ _0\"></span>fija <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>gobiernos <span class=\"_ _0\"></span>como <span class=\"_ _b\"></span>renta fija <span class=\"_ _18\"></span>corpor<span class=\"_ _3\"></span>ativa <span class=\"_ _b\"></span>con <span class=\"_ _0\"></span>abono <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _b\"></span>nomina<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>venc<span class=\"_ _3\"></span>imiento y en su <span class=\"_ _b\"></span>may<span class=\"_ _3\"></span>or\u00eda con entrega de <span class=\"_ _0\"></span>cupones, manteni<span class=\"_ _3\"></span>das con diferentes entidades por importe de 18.802 miles de euros.  Otros <span class=\"_ _3\"></span>activos <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>orrientes<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>e a<span class=\"_ _3\"></span>mortizado<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>ascien<span class=\"_ _3\"></span>den <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>20<span class=\"_ _3\"></span>23 <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>102.538 <span class=\"_ _7\"></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>euros, recogen <span class=\"_ _7\"></span>imposic<span class=\"_ _3\"></span>iones <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>plaz<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>65.645 <span class=\"_ _e\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>uros <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>ve<span class=\"_ _3\"></span>ncimientos <span class=\"_ _7\"></span>entre <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _a\"></span>9 <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>enero <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>13 <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> mayo <span class=\"_ _8\"> </span>de <span class=\"_ _6\"> </span>2024 <span class=\"_ _8\"> </span>cuy<span class=\"_ _3\"></span>o <span class=\"_ _8\"> </span>r<span class=\"_ _3\"></span>endimiento <span class=\"_ _6\"> </span>oscila <span class=\"_ _8\"></span>entre<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>0,8<span class=\"_ _3\"></span>9% <span class=\"_ _8\"> </span>y<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>3,75%;<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>imposic<span class=\"_ _3\"></span>iones <span class=\"_ _6\"> </span>en <span class=\"_ _8\"></span>d\u00f3lares<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>american<span class=\"_ _3\"></span>os <span class=\"_ _8\"> </span>p<span class=\"_ _3\"></span>or importe de 13.810 miles de<span class=\"_ _3\"></span> euros (15.260 miles de d\u00f3lares america<span class=\"_ _3\"></span>nos) con vencimiento entre el 15 y<span class=\"_ _3\"></span> el 22 de <span class=\"_ _e\"></span>f<span class=\"_ _3\"></span>ebrero <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>2<span class=\"_ _3\"></span>024 <span class=\"_ _a\"></span>cuyo <span class=\"_ _a\"></span>rend<span class=\"_ _3\"></span>imient<span class=\"_ _3\"></span>o <span class=\"_ _a\"></span>oscila <span class=\"_ _a\"></span>entr<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>4,54%<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>5,21<span class=\"_ _3\"></span>%; <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>in<span class=\"_ _3\"></span>versiones <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>cart<span class=\"_ _3\"></span>era <span class=\"_ _a\"></span>con diferentes entidades <span class=\"_ _3\"></span>por importe <span class=\"_ _3\"></span>de 22.714<span class=\"_ _3\"></span> mil<span class=\"_ _3\"></span>es de euros<span class=\"_ _3\"></span> que reco<span class=\"_ _3\"></span>gen activos d<span class=\"_ _3\"></span>e renta fija <span class=\"_ _3\"></span>de gobiernos y<span class=\"_ _3\"></span> renta fija corporativa.<span class=\"_ _3\"></span> Otros <span class=\"_ _3\"></span>activos <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>corr<span class=\"_ _3\"></span>ientes<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>a c<span class=\"_ _3\"></span>oste <span class=\"_ _3\"></span>amortiz<span class=\"_ _3\"></span>ado, <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>ascen<span class=\"_ _3\"></span>d\u00edan <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>32.607<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>miles <span class=\"_ _3\"></span>de, <span class=\"_ _3\"></span>recog<span class=\"_ _3\"></span>e principalmente <span class=\"_ _8\"></span>imposicione<span class=\"_ _3\"></span>s <span class=\"_ _8\"></span>a <span class=\"_ _a\"></span>plazo <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>18.278 <span class=\"_ _8\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _8\"></span>vencimiento <span class=\"_ _8\"></span>10 <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>j<span class=\"_ _3\"></span>unio <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>2<span class=\"_ _3\"></span>023 <span class=\"_ _8\"></span>e imposiciones <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>d\u00f3lares <span class=\"_ _a\"></span>americanos <span class=\"_ _a\"></span>por <span class=\"_ _e\"></span>importe <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>14.063 <span class=\"_ _a\"></span>miles <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e, <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>iferentes <span class=\"_ _e\"></span>ent<span class=\"_ _3\"></span>idades <span class=\"_ _e\"></span>financieras<span class=\"_ _3\"></span> referenciados a <span class=\"_ _3\"></span>Libor y <span class=\"_ _3\"></span>con v<span class=\"_ _3\"></span>encimientos entre <span class=\"_ _3\"></span>mayo y<span class=\"_ _3\"></span> noviembre <span class=\"_ _3\"></span>de 202<span class=\"_ _3\"></span>3 y <span class=\"_ _3\"></span>cuyo rendimiento <span class=\"_ _3\"></span>oscila e<span class=\"_ _3\"></span>n un rango <span class=\"_ _0\"></span>entre 0,89% <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>4,04% en <span class=\"_ _b\"></span>funci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _0\"></span>del momento <span class=\"_ _b\"></span>en<span class=\"_ _3\"></span> que <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>realiz\u00f3<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n y <span class=\"_ _b\"></span>en funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>plazos de cada una de e<span class=\"_ _3\"></span>llas.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "13.<span class=\"ls0\"> <span class=\"_ _1c\"></span>CUE<span class=\"_ _b\"></span>NTAS<span class=\"_ _0\"></span> CO<span class=\"_ _0\"></span>ME<span class=\"_ _0\"></span>RCI<span class=\"_ _0\"></span>ALE<span class=\"_ _b\"></span>S A <span class=\"_ _0\"></span>COB<span class=\"_ _0\"></span>RAR<span class=\"_ _b\"></span> </span>El<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> 31<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> dic<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>023<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>sig<span class=\"_ _b\"></span>uien<span class=\"_ _b\"></span>te: Cuentas comerciales a cobrar (Miles de Euros) 31/12/2023 31/12/2022 Clientes por ventas y prestaci\u00f3n de servicios 27.525 29.322 Correcci\u00f3n de valor por p\u00e9rdidas (322) (350) Neto 27.203 28.972 Otros deudores 351<span class=\"ls0\"> </span>352<span class=\"ls0\"> </span>Anticipo a proveedores  - 4 Total 27.554 29.328<span class=\"_ _1e\"> </span>A <span class=\"_ _7\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>di<span class=\"_ _b\"></span>ciem<span class=\"_ _0\"></span>bre<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>exi<span class=\"_ _b\"></span>ste<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>im<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>rte<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>corre<span class=\"_ _b\"></span>spo<span class=\"_ _b\"></span>ndie<span class=\"_ _b\"></span>ntes <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>sald<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cob<span class=\"_ _b\"></span>rar <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>cli<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tes<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>ha<span class=\"_ _0\"></span>yan<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>sid<span class=\"_ _b\"></span>o de<span class=\"_ _0\"></span>scon<span class=\"_ _b\"></span>tado<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>con a<span class=\"_ _b\"></span>lgun<span class=\"_ _b\"></span>a en<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d d<span class=\"_ _b\"></span>e cr\u00e9<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>.<span class=\"_ _1e\"> </span>  A 31 de<span class=\"_ _0\"></span> dici<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>bre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>de 2023<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span>b\u00ed<span class=\"_ _0\"></span>an ven<span class=\"_ _b\"></span>cido<span class=\"_ _0\"></span> cuen<span class=\"_ _b\"></span>tas a cob<span class=\"_ _b\"></span>rar por<span class=\"_ _0\"></span> imp<span class=\"_ _0\"></span>ort<span class=\"_ _0\"></span>e de <span class=\"ls8\">2.353</span> <span class=\"_ _3\"></span>mil<span class=\"_ _0\"></span>es de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> (<span class=\"ls8\">1.948</span> <span class=\"_ _3\"></span>mil<span class=\"_ _b\"></span>es de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>euro<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>2022<span class=\"_ _b\"></span>), <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>bien<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>hab\u00ed<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>sufri<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>p\u00e9rd<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>dete<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>oro<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>an\u00e1l<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>is <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>anti<span class=\"_ _0\"></span>g\u00fc<span class=\"_ _0\"></span>eda<span class=\"_ _b\"></span>d <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>estas<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>cuent<span class=\"_ _b\"></span>as <span class=\"_ _b\"></span>es el<span class=\"_ _0\"></span> si<span class=\"_ _b\"></span>guie<span class=\"_ _b\"></span>nte,<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span>: Cuentas a cobrar vencidas y no provisionadas (Miles de Euros) 31/12/2023 31/12/2022 Entre 3 y 6 meses 1.772 1.244 M\u00e1s 6 meses 581<span class=\"ls0\"> </span>704<span class=\"ls0\"> </span>Total 2.353 1.948 La<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span>cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ta<span class=\"_ _b\"></span>s  v<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span>cida<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span>po<span class=\"_ _b\"></span>r <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>n<span class=\"_ _b\"></span>o <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>h<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>\u00eda<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>re<span class=\"_ _b\"></span>gist<span class=\"_ _b\"></span>rado<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rio<span class=\"_ _b\"></span>ro <span class=\"_ _9\"> </span>al<span class=\"_ _b\"></span>  3<span class=\"_ _0\"></span>1 <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>emb<span class=\"_ _b\"></span>re <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span>  <span class=\"ls11\">202</span>3 <span class=\"_ _9\"> </span><span class=\"ls5\">y <span class=\"_ _9\"> </span><span class=\"ls11\">20</span></span>2<span class=\"_ _0\"></span>2<span class=\"ls1a\">, </span>cor<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>spo<span class=\"_ _b\"></span>nden<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>in<span class=\"_ _b\"></span>cipa<span class=\"_ _0\"></span>lm<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te a<span class=\"_ _0\"></span> ho<span class=\"_ _0\"></span>spi<span class=\"_ _b\"></span>tale<span class=\"_ _b\"></span>s p\u00fab<span class=\"_ _b\"></span>lico<span class=\"_ _0\"></span>s i<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os d<span class=\"_ _b\"></span>entr<span class=\"_ _0\"></span>o d<span class=\"_ _b\"></span>el S<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>a N<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>l d<span class=\"_ _0\"></span>e S<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span> esp<span class=\"_ _b\"></span>a\u00f1ol<span class=\"_ _b\"></span> y lo<span class=\"_ _b\"></span>s di<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>vial<span class=\"_ _b\"></span>es <span class=\"_ _3\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>dos<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>indi<span class=\"_ _b\"></span>cacio<span class=\"_ _b\"></span>nes <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Yond<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>cuent<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>con auto<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>zaci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _3\"></span>par<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span> com<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>zaci\u00f3<span class=\"_ _b\"></span>n. <span class=\"_ _3\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>per<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>do medi<span class=\"_ _b\"></span>o <span class=\"_ _3\"></span>de cobro<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Sis<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ma Naci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de Sal<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>esp<span class=\"_ _0\"></span>a\u00f1o<span class=\"_ _b\"></span>l <span class=\"_ _7\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sup<span class=\"_ _0\"></span>era<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a\u00f1o<span class=\"_ _0\"></span>. El Grup<span class=\"_ _0\"></span>o no<span class=\"_ _0\"></span> regi<span class=\"_ _b\"></span>stra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>det<span class=\"_ _0\"></span>eri<span class=\"_ _b\"></span>oros<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>por<span class=\"_ _0\"></span> lo<span class=\"_ _0\"></span>s sal<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s co<span class=\"_ _0\"></span>n en<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s p\u00fa<span class=\"_ _b\"></span>blic<span class=\"_ _0\"></span>as y<span class=\"_ _0\"></span> pre<span class=\"_ _b\"></span>v\u00e9 rec<span class=\"_ _0\"></span>upe<span class=\"_ _b\"></span>rar l<span class=\"_ _0\"></span>a to<span class=\"_ _0\"></span>ta<span class=\"_ _b\"></span>lid<span class=\"_ _0\"></span>ad d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> imp<span class=\"_ _b\"></span>orte a<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span>ado m\u00e1<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span>l<span class=\"_ _b\"></span>os <span class=\"_ _6\"> </span>corre<span class=\"_ _b\"></span>spon<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tes<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>i<span class=\"_ _b\"></span>nte<span class=\"_ _0\"></span>rese<span class=\"_ _b\"></span>s <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>demo<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>, <span class=\"_ _9\"> </span>e<span class=\"_ _b\"></span>n <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _6\"> </span>caso.<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>E<span class=\"_ _0\"></span>l <span class=\"_ _6\"> </span>peri<span class=\"_ _b\"></span>odo <span class=\"_ _9\"> </span>m<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>cobro<span class=\"_ _b\"></span> <span class=\"_ _9\"> </span>par<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>rest<span class=\"_ _0\"></span>o <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> org<span class=\"_ _b\"></span>anis<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>s p<span class=\"_ _0\"></span>\u00fab<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e o<span class=\"_ _b\"></span>tros<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>a\u00ed<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>sup<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a e<span class=\"_ _b\"></span>l a\u00f1<span class=\"_ _b\"></span>o.<span class=\"_ _1e\"> </span> En<span class=\"_ _0\"></span> el e<span class=\"_ _0\"></span>jerc<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>o 2023<span class=\"_ _0\"></span>, el<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Grup<span class=\"_ _b\"></span>o no ha<span class=\"_ _0\"></span> suscr<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>o con<span class=\"_ _b\"></span>trat<span class=\"_ _b\"></span>os de<span class=\"_ _0\"></span> fact<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>g sin<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>recu<span class=\"_ _b\"></span>rso co<span class=\"_ _b\"></span>n enti<span class=\"_ _b\"></span>dade<span class=\"_ _b\"></span>s <span class=\"_ _3\"></span>esp<span class=\"_ _0\"></span>eci<span class=\"_ _b\"></span>ali<span class=\"_ _0\"></span>zad<span class=\"_ _0\"></span>as e<span class=\"_ _0\"></span>n est<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e o<span class=\"_ _b\"></span>pera<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span>nes p<span class=\"_ _b\"></span>ara<span class=\"_ _0\"></span> el<span class=\"_ _b\"></span> cob<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>da <span class=\"_ _b\"></span>pendi<span class=\"_ _b\"></span>ente <span class=\"_ _b\"></span>con a<span class=\"_ _b\"></span>dmin<span class=\"_ _b\"></span>istra<span class=\"_ _b\"></span>cion<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>p\u00fa<span class=\"_ _0\"></span>bl<span class=\"_ _b\"></span>icas<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> Esp<span class=\"_ _0\"></span>a\u00f1a<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> Al<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>dici<span class=\"_ _b\"></span>embr<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2022<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>, <span class=\"_ _e\"></span>no <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>pro<span class=\"_ _b\"></span>duci<span class=\"_ _b\"></span>do <span class=\"_ _7\"></span>p\u00e9rd<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>dete<span class=\"_ _b\"></span>rio<span class=\"_ _0\"></span>ro <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>cuen<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cobra<span class=\"_ _b\"></span>r<span class=\"_ _3\"></span><span class=\"ls4\">, </span>mi<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tra<span class=\"_ _b\"></span>s <span class=\"_ _e\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>han<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>prod<span class=\"_ _b\"></span>ucido<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>reve<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>do<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span>nes <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>ejer<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>an<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rio<span class=\"_ _b\"></span>res <span class=\"_ _7\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>im<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>rte<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span><span class=\"lsc\">28</span> <span class=\"_ _7\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>de eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> en<span class=\"_ _b\"></span> 202<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>y <span class=\"ls8\">33</span> <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s d<span class=\"_ _b\"></span>e eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n 2<span class=\"_ _b\"></span>022.<span class=\"_ _0\"></span>  El<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>neto<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>cont<span class=\"_ _0\"></span>abl<span class=\"_ _b\"></span>e <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>cuen<span class=\"_ _0\"></span>ta<span class=\"_ _b\"></span>s <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>cli<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tes<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _e\"></span>otr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>cuen<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cobra<span class=\"_ _b\"></span>r <span class=\"_ _e\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>est\u00e1<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>deno<span class=\"_ _b\"></span>mina<span class=\"_ _b\"></span>do <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las sig<span class=\"_ _b\"></span>uien<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s m<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>as:<span class=\"_ _0\"></span> Valor neto contable clientes y otras ctas a cobrar (Miles de Euros) 31/12/2023 31/12/2022 Euros 10.787 14.287 D\u00f3lares estadounidenses 14.890 14.749 Otras monedas 1.877 292<span class=\"ls0\"> </span>Total 27.554 29.328 El<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>deta<span class=\"_ _b\"></span>lle <span class=\"_ _18\"></span>al <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>dic<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>202<span class=\"_ _0\"></span>2 <span class=\"_ _b\"></span>del<span class=\"_ _b\"></span> sa<span class=\"_ _0\"></span>ld<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>cli<span class=\"_ _0\"></span>ent<span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>co<span class=\"_ _0\"></span>rre<span class=\"_ _b\"></span>spon<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _18\"></span>orga<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>smo<span class=\"_ _b\"></span>s p<span class=\"_ _0\"></span>\u00fab<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>cos,<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>seg\u00fan<span class=\"_ _b\"></span> su <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>cal<span class=\"_ _b\"></span>izaci<span class=\"_ _b\"></span>\u00f3n g<span class=\"_ _b\"></span>eogr<span class=\"_ _0\"></span>\u00e1fi<span class=\"_ _b\"></span>ca, <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>sig<span class=\"_ _b\"></span>uien<span class=\"_ _b\"></span>te: Clientes organismos p\u00fablicos (Miles de Euros) 31/12/2023 31/12/2022 Espa\u00f1a 1.101 2.309 Austria 180<span class=\"ls0\"> </span>206<span class=\"ls0\"> </span>B\u00e9lgica 65<span class=\"ls0\"> </span>212<span class=\"ls0\"> </span>Francia 3.674 3.279 Alemania 53<span class=\"ls0\"> </span>111<span class=\"ls0\"> </span>Italia 95<span class=\"ls0\"> </span>1.077 Luxemburgo 1 5 Total clientes con organismos p\u00fablicos 5.169 7.199<span class=\"_ _1e\"> </span>Al<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>dici<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>bre<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>2022<span class=\"_ _b\"></span>, <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>rat<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>g <span class=\"_ _7\"></span>cre<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ti<span class=\"_ _b\"></span>cio <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cobr<span class=\"_ _0\"></span>ar <span class=\"_ _3\"></span>a <span class=\"_ _e\"></span>org<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>mos<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>p\u00fab<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>seg<span class=\"_ _b\"></span>\u00fan <span class=\"_ _7\"></span>su lo<span class=\"_ _0\"></span>cal<span class=\"_ _b\"></span>izaci<span class=\"_ _b\"></span>\u00f3n g<span class=\"_ _0\"></span>eo<span class=\"_ _0\"></span>gr\u00e1<span class=\"_ _b\"></span>fica<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>sig<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>: Rating Financiero (Miles de Euros) Rating financiero 31/12/2023 31/12/2022 Alemania Aaau 53<span class=\"ls0\"> </span>111<span class=\"ls0\"> </span>Andaluc\u00eda Baa2 61<span class=\"ls0\"> </span>135<span class=\"ls0\"> </span>Arag\u00f3n BBB+<span class=\"ls0\"> </span>186<span class=\"ls0\"> </span>222<span class=\"ls0\"> </span>Asturias Baa1 12<span class=\"ls0\"> </span>35<span class=\"ls0\"> </span>Austria Aa1 180<span class=\"ls0\"> </span>206<span class=\"ls0\"> </span>Baleares A- - 90<span class=\"ls0\"> </span>B\u00e9lgica Aa3 65<span class=\"ls0\"> </span>212<span class=\"ls0\"> </span>Canarias A (17) 35<span class=\"ls0\"> </span>Cantabria BBB<span class=\"ls0\">- </span>22<span class=\"ls0\"> </span>84<span class=\"ls0\"> </span>Castilla la Mancha Ba1 2 19<span class=\"ls0\"> </span>Castilla y Le\u00f3n Baa1 27<span class=\"ls0\"> </span>70<span class=\"ls0\"> </span>Catalu\u00f1a Ba1 60<span class=\"ls0\"> </span>65<span class=\"ls0\"> </span>Ceuta y Melilla 0 14<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>Francia Aa2u 3.674 3.279 Galicia Baa1 35<span class=\"ls0\"> </span>123<span class=\"ls0\"> </span>Italia Baa3u 95<span class=\"ls0\"> </span>1.077 Luxemburgo Aaa 1 5 Madrid Baa1 404<span class=\"ls0\"> </span>644<span class=\"ls0\"> </span>Murcia Ba1 18<span class=\"ls0\"> </span>187<span class=\"ls0\"> </span>Navarra AA<span class=\"ls0\">- </span>1 15<span class=\"ls0\"> </span>Pa\u00eds Vasco A3<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>33<span class=\"ls0\"> </span>Rioja CCC<span class=\"ls0\">- </span>5 15<span class=\"ls0\"> </span>Valencia Ba1u 249<span class=\"ls0\"> </span>523<span class=\"ls0\"> </span>Total 5.169 7.199 El<span class=\"_ _0\"></span> va<span class=\"_ _b\"></span>lor <span class=\"_ _0\"></span>raz<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>abl<span class=\"_ _b\"></span>e de<span class=\"_ _b\"></span> las<span class=\"_ _0\"></span> cu<span class=\"_ _b\"></span>enta<span class=\"_ _b\"></span>s a c<span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>r n<span class=\"_ _b\"></span>o di<span class=\"_ _b\"></span>fier<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sig<span class=\"_ _b\"></span>nif<span class=\"_ _0\"></span>ica<span class=\"_ _b\"></span>tiva<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nte<span class=\"_ _b\"></span> del<span class=\"_ _b\"></span> val<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> las<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>ism<span class=\"_ _0\"></span>as.<span class=\"_ _0\"></span> Reclamaciones de pri<span class=\"_ _3\"></span>ncipal y de intereses d<span class=\"_ _3\"></span>e demora <span class=\"_ _3\"></span>a Administraciones <span class=\"_ _3\"></span>P\u00fablicas<span class=\"_ _7\"></span> El<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Grup<span class=\"_ _b\"></span>o <span class=\"_ _3\"></span>consi<span class=\"_ _b\"></span>dera<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>cad<span class=\"_ _0\"></span>a uno de los pa\u00ed<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>com<span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es aut\u00f3<span class=\"_ _b\"></span>noma<span class=\"_ _b\"></span>s <span class=\"_ _7\"></span>com<span class=\"_ _b\"></span>o <span class=\"_ _3\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ent<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dif<span class=\"_ _b\"></span>eren<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>, dado qu<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>rea<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>za una <span class=\"_ _3\"></span>ge<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>segu<span class=\"_ _b\"></span>imie<span class=\"_ _b\"></span>nto <span class=\"_ _3\"></span>ind<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>zada<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>cada<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ello<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>consi<span class=\"_ _b\"></span>der\u00e1<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ind<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tes<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>tro<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span> Dur<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>eje<span class=\"_ _0\"></span>rci<span class=\"_ _b\"></span>cios<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>2022<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>rec<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>mad<span class=\"_ _b\"></span>o <span class=\"_ _7\"></span>in<span class=\"_ _b\"></span>teres<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>dem<span class=\"_ _b\"></span>ora <span class=\"_ _3\"></span>debi<span class=\"_ _b\"></span>do <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>me<span class=\"_ _b\"></span>jora <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>pl<span class=\"_ _0\"></span>azo<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>de cob<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span> en<span class=\"_ _b\"></span> el <span class=\"_ _b\"></span>sect<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>p\u00fa<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>ico<span class=\"_ _b\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "A <span class=\"_ _7\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>di<span class=\"_ _b\"></span>ciem<span class=\"_ _0\"></span>bre<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>exi<span class=\"_ _b\"></span>ste<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>im<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>rte<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>corre<span class=\"_ _b\"></span>spo<span class=\"_ _b\"></span>ndie<span class=\"_ _b\"></span>ntes <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>sald<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cob<span class=\"_ _b\"></span>rar <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>cli<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tes<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>ha<span class=\"_ _0\"></span>yan<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>sid<span class=\"_ _b\"></span>o de<span class=\"_ _0\"></span>scon<span class=\"_ _b\"></span>tado<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>con a<span class=\"_ _b\"></span>lgun<span class=\"_ _b\"></span>a en<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d d<span class=\"_ _b\"></span>e cr\u00e9<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>.<span class=\"_ _1e\"> </span>A 31 de<span class=\"_ _0\"></span> dici<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>bre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>de 2023<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span>b\u00ed<span class=\"_ _0\"></span>an ven<span class=\"_ _b\"></span>cido<span class=\"_ _0\"></span> cuen<span class=\"_ _b\"></span>tas a cob<span class=\"_ _b\"></span>rar por<span class=\"_ _0\"></span> imp<span class=\"_ _0\"></span>ort<span class=\"_ _0\"></span>e de <span class=\"ls8\">2.353</span> <span class=\"_ _3\"></span>mil<span class=\"_ _0\"></span>es de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> (<span class=\"ls8\">1.948</span> <span class=\"_ _3\"></span>mil<span class=\"_ _b\"></span>es de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>euro<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>2022<span class=\"_ _b\"></span>), <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>bien<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>hab\u00ed<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>sufri<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>p\u00e9rd<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>dete<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>oro<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>an\u00e1l<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>is <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>anti<span class=\"_ _0\"></span>g\u00fc<span class=\"_ _0\"></span>eda<span class=\"_ _b\"></span>d <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>estas<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>cuent<span class=\"_ _b\"></span>as <span class=\"_ _b\"></span>es el<span class=\"_ _0\"></span> si<span class=\"_ _b\"></span>guie<span class=\"_ _b\"></span>nte,<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span>: Cuentas a cobrar vencidas y no provisionadas (Miles de Euros) 31/12/2023 31/12/2022 Entre 3 y 6 meses 1.772 1.244 M\u00e1s 6 meses 581<span class=\"ls0\"> </span>704<span class=\"ls0\"> </span>Total 2.353 1.948 La<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span>cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ta<span class=\"_ _b\"></span>s  v<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span>cida<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span>po<span class=\"_ _b\"></span>r <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>n<span class=\"_ _b\"></span>o <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>h<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>\u00eda<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>re<span class=\"_ _b\"></span>gist<span class=\"_ _b\"></span>rado<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rio<span class=\"_ _b\"></span>ro <span class=\"_ _9\"> </span>al<span class=\"_ _b\"></span>  3<span class=\"_ _0\"></span>1 <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>emb<span class=\"_ _b\"></span>re <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span>  <span class=\"ls11\">202</span>3 <span class=\"_ _9\"> </span><span class=\"ls5\">y <span class=\"_ _9\"> </span><span class=\"ls11\">20</span></span>2<span class=\"_ _0\"></span>2<span class=\"ls1a\">, </span>cor<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>spo<span class=\"_ _b\"></span>nden<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>in<span class=\"_ _b\"></span>cipa<span class=\"_ _0\"></span>lm<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te a<span class=\"_ _0\"></span> ho<span class=\"_ _0\"></span>spi<span class=\"_ _b\"></span>tale<span class=\"_ _b\"></span>s p\u00fab<span class=\"_ _b\"></span>lico<span class=\"_ _0\"></span>s i<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os d<span class=\"_ _b\"></span>entr<span class=\"_ _0\"></span>o d<span class=\"_ _b\"></span>el S<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>a N<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>l d<span class=\"_ _0\"></span>e S<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span> esp<span class=\"_ _b\"></span>a\u00f1ol<span class=\"_ _b\"></span> y lo<span class=\"_ _b\"></span>s di<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>vial<span class=\"_ _b\"></span>es <span class=\"_ _3\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>dos<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>indi<span class=\"_ _b\"></span>cacio<span class=\"_ _b\"></span>nes <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Yond<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>cuent<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>con auto<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>zaci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _3\"></span>par<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span> com<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>zaci\u00f3<span class=\"_ _b\"></span>n. <span class=\"_ _3\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>per<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>do medi<span class=\"_ _b\"></span>o <span class=\"_ _3\"></span>de cobro<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Sis<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ma Naci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de Sal<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>esp<span class=\"_ _0\"></span>a\u00f1o<span class=\"_ _b\"></span>l <span class=\"_ _7\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sup<span class=\"_ _0\"></span>era<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a\u00f1o<span class=\"_ _0\"></span>. El Grup<span class=\"_ _0\"></span>o no<span class=\"_ _0\"></span> regi<span class=\"_ _b\"></span>stra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>det<span class=\"_ _0\"></span>eri<span class=\"_ _b\"></span>oros<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>por<span class=\"_ _0\"></span> lo<span class=\"_ _0\"></span>s sal<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s co<span class=\"_ _0\"></span>n en<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s p\u00fa<span class=\"_ _b\"></span>blic<span class=\"_ _0\"></span>as y<span class=\"_ _0\"></span> pre<span class=\"_ _b\"></span>v\u00e9 rec<span class=\"_ _0\"></span>upe<span class=\"_ _b\"></span>rar l<span class=\"_ _0\"></span>a to<span class=\"_ _0\"></span>ta<span class=\"_ _b\"></span>lid<span class=\"_ _0\"></span>ad d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> imp<span class=\"_ _b\"></span>orte a<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span>ado m\u00e1<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span>l<span class=\"_ _b\"></span>os <span class=\"_ _6\"> </span>corre<span class=\"_ _b\"></span>spon<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tes<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>i<span class=\"_ _b\"></span>nte<span class=\"_ _0\"></span>rese<span class=\"_ _b\"></span>s <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>demo<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>, <span class=\"_ _9\"> </span>e<span class=\"_ _b\"></span>n <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _6\"> </span>caso.<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>E<span class=\"_ _0\"></span>l <span class=\"_ _6\"> </span>peri<span class=\"_ _b\"></span>odo <span class=\"_ _9\"> </span>m<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>cobro<span class=\"_ _b\"></span> <span class=\"_ _9\"> </span>par<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>rest<span class=\"_ _0\"></span>o <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> org<span class=\"_ _b\"></span>anis<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>s p<span class=\"_ _0\"></span>\u00fab<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e o<span class=\"_ _b\"></span>tros<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>a\u00ed<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>sup<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a e<span class=\"_ _b\"></span>l a\u00f1<span class=\"_ _b\"></span>o.<span class=\"_ _1e\"> </span>Se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>han<span class=\"_ _b\"></span> reg<span class=\"_ _b\"></span>istra<span class=\"_ _b\"></span>do <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdi<span class=\"_ _b\"></span>das <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>dete<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>oro<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>exi<span class=\"_ _b\"></span>sten<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>dura<span class=\"_ _b\"></span>nte <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejerc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span> 20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>impo<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>213 mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s d<span class=\"_ _b\"></span>e eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>segme<span class=\"_ _b\"></span>nto <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>n\u00f3<span class=\"_ _0\"></span>sti<span class=\"_ _b\"></span>co (<span class=\"ls8\">266</span> m<span class=\"_ _b\"></span>ile<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _b\"></span>en 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2<span class=\"ls18\">)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "A 31 de<span class=\"_ _0\"></span> dici<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>bre<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>de 2023<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ha<span class=\"_ _0\"></span>b\u00ed<span class=\"_ _0\"></span>an ven<span class=\"_ _b\"></span>cido<span class=\"_ _0\"></span> cuen<span class=\"_ _b\"></span>tas a cob<span class=\"_ _b\"></span>rar por<span class=\"_ _0\"></span> imp<span class=\"_ _0\"></span>ort<span class=\"_ _0\"></span>e de <span class=\"ls8\">2.353</span> <span class=\"_ _3\"></span>mil<span class=\"_ _0\"></span>es de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> (<span class=\"ls8\">1.948</span> <span class=\"_ _3\"></span>mil<span class=\"_ _b\"></span>es de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>euro<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>2022<span class=\"_ _b\"></span>), <span class=\"_ _b\"></span>si <span class=\"_ _b\"></span>bien<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>hab\u00ed<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>sufri<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>p\u00e9rd<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>dete<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>oro<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>an\u00e1l<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>is <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>anti<span class=\"_ _0\"></span>g\u00fc<span class=\"_ _0\"></span>eda<span class=\"_ _b\"></span>d <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>estas<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>cuent<span class=\"_ _b\"></span>as <span class=\"_ _b\"></span>es el<span class=\"_ _0\"></span> si<span class=\"_ _b\"></span>guie<span class=\"_ _b\"></span>nte,<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span>: Cuentas a cobrar vencidas y no provisionadas (Miles de Euros) 31/12/2023 31/12/2022 Entre 3 y 6 meses 1.772 1.244 M\u00e1s 6 meses 581<span class=\"ls0\"> </span>704<span class=\"ls0\"> </span>Total 2.353 1.948 La<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span>cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ta<span class=\"_ _b\"></span>s  v<span class=\"_ _0\"></span>en<span class=\"_ _b\"></span>cida<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span>po<span class=\"_ _b\"></span>r <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>n<span class=\"_ _b\"></span>o <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>h<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>\u00eda<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>re<span class=\"_ _b\"></span>gist<span class=\"_ _b\"></span>rado<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rio<span class=\"_ _b\"></span>ro <span class=\"_ _9\"> </span>al<span class=\"_ _b\"></span>  3<span class=\"_ _0\"></span>1 <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>emb<span class=\"_ _b\"></span>re <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span>  <span class=\"ls11\">202</span>3 <span class=\"_ _9\"> </span><span class=\"ls5\">y <span class=\"_ _9\"> </span><span class=\"ls11\">20</span></span>2<span class=\"_ _0\"></span>2<span class=\"ls1a\">, </span>cor<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>spo<span class=\"_ _b\"></span>nden<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>in<span class=\"_ _b\"></span>cipa<span class=\"_ _0\"></span>lm<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te a<span class=\"_ _0\"></span> ho<span class=\"_ _0\"></span>spi<span class=\"_ _b\"></span>tale<span class=\"_ _b\"></span>s p\u00fab<span class=\"_ _b\"></span>lico<span class=\"_ _0\"></span>s i<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os d<span class=\"_ _b\"></span>entr<span class=\"_ _0\"></span>o d<span class=\"_ _b\"></span>el S<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>a N<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>l d<span class=\"_ _0\"></span>e S<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span> esp<span class=\"_ _b\"></span>a\u00f1ol<span class=\"_ _b\"></span> y lo<span class=\"_ _b\"></span>s di<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>vial<span class=\"_ _b\"></span>es <span class=\"_ _3\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>dos<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>indi<span class=\"_ _b\"></span>cacio<span class=\"_ _b\"></span>nes <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Yond<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>is <span class=\"_ _3\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>cuent<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>con auto<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>zaci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _3\"></span>par<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span> com<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>zaci\u00f3<span class=\"_ _b\"></span>n. <span class=\"_ _3\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>per<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>do medi<span class=\"_ _b\"></span>o <span class=\"_ _3\"></span>de cobro<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Sis<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ma Naci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de Sal<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>esp<span class=\"_ _0\"></span>a\u00f1o<span class=\"_ _b\"></span>l <span class=\"_ _7\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sup<span class=\"_ _0\"></span>era<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a\u00f1o<span class=\"_ _0\"></span>. El Grup<span class=\"_ _0\"></span>o no<span class=\"_ _0\"></span> regi<span class=\"_ _b\"></span>stra<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>det<span class=\"_ _0\"></span>eri<span class=\"_ _b\"></span>oros<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>por<span class=\"_ _0\"></span> lo<span class=\"_ _0\"></span>s sal<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s co<span class=\"_ _0\"></span>n en<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s p\u00fa<span class=\"_ _b\"></span>blic<span class=\"_ _0\"></span>as y<span class=\"_ _0\"></span> pre<span class=\"_ _b\"></span>v\u00e9 rec<span class=\"_ _0\"></span>upe<span class=\"_ _b\"></span>rar l<span class=\"_ _0\"></span>a to<span class=\"_ _0\"></span>ta<span class=\"_ _b\"></span>lid<span class=\"_ _0\"></span>ad d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> imp<span class=\"_ _b\"></span>orte a<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span>ado m\u00e1<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span>l<span class=\"_ _b\"></span>os <span class=\"_ _6\"> </span>corre<span class=\"_ _b\"></span>spon<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tes<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>i<span class=\"_ _b\"></span>nte<span class=\"_ _0\"></span>rese<span class=\"_ _b\"></span>s <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>demo<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>, <span class=\"_ _9\"> </span>e<span class=\"_ _b\"></span>n <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _6\"> </span>caso.<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>E<span class=\"_ _0\"></span>l <span class=\"_ _6\"> </span>peri<span class=\"_ _b\"></span>odo <span class=\"_ _9\"> </span>m<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>cobro<span class=\"_ _b\"></span> <span class=\"_ _9\"> </span>par<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>rest<span class=\"_ _0\"></span>o <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> org<span class=\"_ _b\"></span>anis<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>s p<span class=\"_ _0\"></span>\u00fab<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e o<span class=\"_ _b\"></span>tros<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>a\u00ed<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>sup<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a e<span class=\"_ _b\"></span>l a\u00f1<span class=\"_ _b\"></span>o.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "14.<span class=\"ls0\"> <span class=\"_ _1c\"></span>OTR<span class=\"_ _0\"></span>OS <span class=\"_ _0\"></span>AC<span class=\"_ _0\"></span>TI<span class=\"_ _0\"></span>VOS<span class=\"_ _b\"></span> CORR<span class=\"_ _0\"></span>IE<span class=\"_ _b\"></span>NTES<span class=\"_ _b\"></span> </span>El<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>\"Otr<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>act<span class=\"_ _b\"></span>ivo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>rie<span class=\"_ _b\"></span>nte<span class=\"_ _0\"></span>s\" a<span class=\"_ _b\"></span>l 31<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>mbr<span class=\"_ _0\"></span>e d<span class=\"_ _b\"></span>e 20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>y 2<span class=\"_ _b\"></span>022 <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>el<span class=\"_ _b\"></span> que<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>a a<span class=\"_ _b\"></span> cont<span class=\"_ _b\"></span>inua<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span>: Otros Activos Corrientes (Miles de Euros) 31/12/2023 31/12/2022 Gastos anticipados 2.917 5.980 Administraciones p\u00fablicas 20.280 29.709<span class=\"_ _1e\"> </span>Total 23.197 35.689<span class=\"_ _1e\"> </span>El<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>sal<span class=\"_ _b\"></span>do co<span class=\"_ _b\"></span>n ad<span class=\"_ _0\"></span>mi<span class=\"_ _b\"></span>nist<span class=\"_ _0\"></span>raci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>\u00fab<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span>l G<span class=\"_ _0\"></span>ru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> dic<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>y 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2 e<span class=\"_ _b\"></span>s el<span class=\"_ _0\"></span> si<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e:<span class=\"_ _0\"></span><span class=\"fs3\"> </span>Administraciones p\u00fablicas (Miles de Euros) 31/12/2023 31/12/2022 Por IVA 6.213 6.600 Otros 14.067 23.109 Total 20.280 29.709 El <span class=\"_ _b\"></span>ep\u00edgraf<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>\u201c<span class=\"_ _3\"></span>Otros\u201d recoge <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>202<span class=\"_ _3\"></span><span class=\"ff2\">3 <span class=\"_ _b\"></span>princ<span class=\"_ _3\"></span>ipalmente un <span class=\"_ _b\"></span>importe de <span class=\"_ _b\"></span>13.439 miles <span class=\"_ _b\"></span>de euros <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>concepto de <span class=\"_ _b\"></span>pagos </span>a cuenta del impuesto<span class=\"_ _3\"></span> sobre benef<span class=\"_ _3\"></span>icios de sociedades (<span class=\"_ _3\"></span>22.<span class=\"_ _3\"></span>464 miles de <span class=\"_ _3\"></span>euros en 202<span class=\"_ _3\"></span>2<span class=\"lsb\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "<div class=\"c w84 h1d gs32\"><div class=\"t m0 xb ha y96 ff5 fs5 fc0 sc0 ls0 ws0\">Otros Activos Corrientes (Miles de Euros) </div></div><div class=\"c w9c h1d gs33\"><div class=\"t m0 x61 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2023 </div></div><div class=\"c w67 h1d gs34\"><div class=\"t m0 x61 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2022 </div></div><div class=\"c w84 h16 gs35\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">Gastos anticipados </div></div><div class=\"c w9c h16 gs36\"><div class=\"t m0 x64 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">2.917 </div></div><div class=\"c w67 h16 gs37\"><div class=\"t m0 x64 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">5.980 </div></div><div class=\"c w84 h16 gs38\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">Administraciones p\u00fablicas </div></div><div class=\"c w9c h16 gs39\"><div class=\"t m0 x96 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">20.280 </div></div><div class=\"c w67 h16 gs3a\"><div class=\"t m0 x96 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">29.709<span class=\"_ _1e\"> </span> </div></div><div class=\"c w84 h1e gs3c\"><div class=\"t m0 xb hc y563 ff3 fs5 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w9c h1e gs3d\"><div class=\"t m0 x96 hc y563 ff3 fs5 fc1 sc0 ls0 ws0\">23.197 </div></div><div class=\"c w67 h1e gs3e\"><div class=\"t m0 x96 hc y563 ff3 fs5 fc1 sc0 ls0 ws0\">35.689<span class=\"_ _1e\"> </span> </div></div><div class=\"c w84 h1d gs40\"><div class=\"t m0 xb ha y96 ff5 fs5 fc0 sc0 ls0 ws0\">Administraciones p\u00fablicas (Miles de Euros) </div></div><div class=\"c w9c h1d gs41\"><div class=\"t m0 x61 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2023 </div></div><div class=\"c w67 h1d gs42\"><div class=\"t m0 x61 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2022 </div></div><div class=\"c w84 h16 gs43\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">Por IVA </div></div><div class=\"c w9c h16 gs44\"><div class=\"t m0 x64 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">6.213 </div></div><div class=\"c w67 h16 gs45\"><div class=\"t m0 x64 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">6.600 </div></div><div class=\"c w84 h16 gs46\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">Otros </div></div><div class=\"c w9c h16 gs47\"><div class=\"t m0 x96 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">14.067 </div></div><div class=\"c w67 h16 gs48\"><div class=\"t m0 x96 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">23.109 </div></div><div class=\"c w84 h1d gs49\"><div class=\"t m0 xb hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w9c h1d gs4a\"><div class=\"t m0 x96 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">20.280 </div></div><div class=\"c w67 h1d gs4b\"><div class=\"t m0 x96 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">29.709 </div></div>La conciliaci\u00f3n d<span class=\"_ _3\"></span>el gasto / (ingreso) por i<span class=\"_ _3\"></span>mpuesto de s<span class=\"_ _3\"></span>ociedades en la cue<span class=\"_ _3\"></span>nta de resultados es<span class=\"_ _3\"></span> como sigue:<span class=\"_ _7\"></span> (Gasto)/ Ingreso por impuesto (Miles de Euros) 31/12/2023 31/12/2022 Impuesto corriente  3.832 2.359 Impuesto diferido 928<span class=\"ls0\"> </span>3.207 Total 4.760 5.566 En <span class=\"_ _3\"></span>general, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>tipo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>grav<span class=\"_ _3\"></span>amen <span class=\"_ _3\"></span>aplicable <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>Grup<span class=\"_ _3\"></span>o es<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>tipo <span class=\"_ _3\"></span>impos<span class=\"_ _3\"></span>itivo <span class=\"_ _3\"></span>legalmente <span class=\"_ _3\"></span>esta<span class=\"_ _3\"></span>blecido <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>Espa\u00f1a<span class=\"_ _3\"></span> (25%), salvo<span class=\"_ _3\"></span> por <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>operaciones <span class=\"_ _3\"></span>cuyos r<span class=\"_ _3\"></span>esultados <span class=\"_ _3\"></span>tributan en<span class=\"_ _3\"></span> Italia <span class=\"_ _3\"></span>a u<span class=\"_ _3\"></span>n t<span class=\"_ _3\"></span>ipo de <span class=\"_ _3\"></span>30% a<span class=\"_ _3\"></span>proximadamen<span class=\"_ _3\"></span>te. E<span class=\"_ _3\"></span>l impacto de las diferenc<span class=\"_ _3\"></span>ias en los ti<span class=\"_ _3\"></span>pos impos<span class=\"_ _3\"></span>itivos apli<span class=\"_ _3\"></span>cables a otras filiales extr<span class=\"_ _3\"></span>anjeras no es si<span class=\"_ _3\"></span>gnificativo. <span class=\"_ _7\"></span> El <span class=\"_ _9\"> </span>importe <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>impuesto <span class=\"_ _9\"> </span>corriente <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>20<span class=\"_ _3\"></span>2<span class=\"lsc\">3 <span class=\"_ _9\"> </span></span>(3.832 <span class=\"_ _9\"> </span>mi<span class=\"_ _0\"></span>les <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>euros) <span class=\"_ _9\"> </span>contiene <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>efecto <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>ingreso <span class=\"_ _9\"> </span>por monetizaci\u00f3n indicad<span class=\"_ _3\"></span>o m\u00e1s arriba.<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "15.<span class=\"ls0\"> <span class=\"_ _1c\"></span>EX<span class=\"_ _0\"></span>IS<span class=\"_ _0\"></span>TE<span class=\"_ _0\"></span>NCI<span class=\"_ _0\"></span>AS </span>Existencias (Miles de Euros) 31/12/2023 31/12/2022 Comerciales - 324<span class=\"ls0\"> </span>Materias primas y otros aprovisionamientos 1.783 2.033 Productos en curso y semiterminados 36.661 25.093 Productos terminados 845<span class=\"ls0\"> </span>296<span class=\"ls0\"> </span>Total 39.289 27.746 El <span class=\"_ _b\"></span>incremento <span class=\"_ _0\"></span>registrado <span class=\"_ _b\"></span>en<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>cifra <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>existenc<span class=\"_ _3\"></span>ias (productos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>curs<span class=\"_ _3\"></span>o <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>semiterminados) <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>ejerc<span class=\"_ _3\"></span>icio <span class=\"_ _b\"></span>202<span class=\"_ _3\"></span>3<span class=\"lsa\">, </span>es <span class=\"_ _a\"></span>consecuencia <span class=\"_ _a\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>necesidad <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>a<span class=\"_ _3\"></span>nticipar <span class=\"_ _a\"></span>prod<span class=\"_ _3\"></span>ucci\u00f3n <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>pre<span class=\"_ _3\"></span>paraci\u00f3n <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _a\"></span>lanzamient<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _a\"></span>nuevos territorios, as\u00ed como d<span class=\"_ _3\"></span>e un incremento d<span class=\"_ _3\"></span>e la demanda por part<span class=\"_ _3\"></span>e de nuestros<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>licenc<span class=\"_ _3\"></span>iatarios. El<span class=\"ls0\"> cost<span class=\"_ _0\"></span>e de<span class=\"_ _0\"></span> las<span class=\"_ _0\"></span> exis<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>nci<span class=\"_ _0\"></span>as r<span class=\"_ _b\"></span>econ<span class=\"_ _0\"></span>oci<span class=\"_ _b\"></span>do com<span class=\"_ _0\"></span>o ga<span class=\"_ _b\"></span>sto as<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>nde a 17.066 <span class=\"_ _3\"></span>mi<span class=\"_ _0\"></span>les d<span class=\"_ _0\"></span>e eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> en 20<span class=\"_ _b\"></span>23 (15.789 mile<span class=\"_ _0\"></span>s de </span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> en<span class=\"_ _b\"></span> 202<span class=\"_ _0\"></span>2<span class=\"ls18\">).<span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>Se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>han<span class=\"_ _b\"></span> reg<span class=\"_ _b\"></span>istra<span class=\"_ _b\"></span>do <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdi<span class=\"_ _b\"></span>das <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>dete<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>oro<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>exi<span class=\"_ _b\"></span>sten<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>dura<span class=\"_ _b\"></span>nte <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejerc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span> 20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>impo<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>213 mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s d<span class=\"_ _b\"></span>e eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>segme<span class=\"_ _b\"></span>nto <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>n\u00f3<span class=\"_ _0\"></span>sti<span class=\"_ _b\"></span>co (<span class=\"ls8\">266</span> m<span class=\"_ _b\"></span>ile<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _b\"></span>en 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2<span class=\"ls18\">)</span><span class=\"ls18\"> <span class=\"_ _0\"></span><span class=\"ls0\"> </span></span>No <span class=\"_ _b\"></span>hay <span class=\"_ _0\"></span>exi<span class=\"_ _0\"></span>ste<span class=\"_ _b\"></span>nci<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>comp<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s c<span class=\"_ _0\"></span>omo<span class=\"_ _b\"></span> gar<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>t\u00eda<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>mient<span class=\"_ _b\"></span>o de<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>ones <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>go <span class=\"_ _b\"></span>de d<span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "16.<span class=\"ls0\"> <span class=\"_ _1c\"></span>EFE<span class=\"_ _b\"></span>CTIV<span class=\"_ _0\"></span>O Y<span class=\"_ _b\"></span> EQUI<span class=\"_ _b\"></span>VALE<span class=\"_ _0\"></span>NTE<span class=\"_ _b\"></span>S DE<span class=\"_ _0\"></span> E<span class=\"_ _0\"></span>FE<span class=\"_ _0\"></span>CTI<span class=\"_ _0\"></span>VO </span>El<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ep\u00ed<span class=\"_ _b\"></span>graf<span class=\"_ _0\"></span>e a <span class=\"_ _b\"></span>31 d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>bre<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>y 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2 e<span class=\"_ _b\"></span>s el<span class=\"_ _0\"></span> si<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e:<span class=\"_ _0\"></span> Efectivo y equivalentes de efectivo (Miles de Euros) 31/12/2023 31/12/2022 Caja y saldos con entidades de cr\u00e9dito 27.695 121.686 Equivalentes de efectivo 32.329 28.127 Total 60.024 149.813 El <span class=\"_ _7\"></span><span class=\"ff6 ls0\">im<span class=\"_ _b\"></span>porte<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>qu<span class=\"_ _0\"></span>e apar<span class=\"_ _0\"></span>ece<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>en el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ep\u00ed<span class=\"_ _b\"></span>graf<span class=\"_ _0\"></span>e \u201cEqu<span class=\"_ _0\"></span>iva<span class=\"_ _b\"></span>lent<span class=\"_ _0\"></span>es de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>efe<span class=\"_ _0\"></span>cti<span class=\"_ _b\"></span>vo corr<span class=\"_ _0\"></span>esp<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>un de<span class=\"_ _0\"></span>p\u00f3<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>o de 30.0<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>mil<span class=\"_ _b\"></span>es <span class=\"_ _3\"></span>de </span>d\u00f3<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span> (2<span class=\"_ _0\"></span>7<span class=\"ls4\">.1<span class=\"ls11\">49</span></span> <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s) <span class=\"_ _b\"></span>y ot<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> 5<span class=\"_ _0\"></span>.18<span class=\"_ _b\"></span>0 mi<span class=\"_ _b\"></span>les <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>eur<span class=\"_ _0\"></span>os c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>cim<span class=\"_ _b\"></span>ient<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>90<span class=\"_ _0\"></span> d\u00ed<span class=\"_ _b\"></span>as. No <span class=\"_ _b\"></span>hay <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span>cub<span class=\"_ _0\"></span>ie<span class=\"_ _b\"></span>rtos<span class=\"_ _0\"></span> b<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>rio<span class=\"_ _b\"></span>s en <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ha<span class=\"_ _b\"></span>s de<span class=\"_ _0\"></span> ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>re.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "17.<span class=\"ls0\"> <span class=\"_ _1c\"></span>CAP<span class=\"_ _b\"></span>ITAL <span class=\"_ _0\"></span>Y <span class=\"_ _0\"></span>PR<span class=\"_ _0\"></span>IM<span class=\"_ _0\"></span>A D<span class=\"_ _0\"></span>E <span class=\"_ _0\"></span>EM<span class=\"_ _0\"></span>IS<span class=\"_ _0\"></span>I\u00d3N<span class=\"_ _0\"></span> </span>A 31<span class=\"_ _0\"></span> de di<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>mbre<span class=\"_ _0\"></span> de 20<span class=\"_ _b\"></span>23 <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> capi<span class=\"_ _b\"></span>tal so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> de Ph<span class=\"_ _b\"></span>arma<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Ma<span class=\"_ _0\"></span>r asci<span class=\"_ _b\"></span>ende<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>a 11.013 <span class=\"_ _3\"></span>mil<span class=\"_ _0\"></span>es de e<span class=\"_ _0\"></span>uro<span class=\"_ _0\"></span>s (<span class=\"ls8\">11.013</span> mile<span class=\"_ _b\"></span>s <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span><span class=\"fs4\"> </span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>dic<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>20<span class=\"_ _0\"></span>22) <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>st\u00e1<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>repre<span class=\"_ _b\"></span>sent<span class=\"_ _b\"></span>ado <span class=\"_ _3\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>18.354.907 <span class=\"_ _7\"></span>acci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>nom<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>0,6<span class=\"_ _b\"></span>0<span class=\"_ _1e\"> </span>c\u00e9n<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>s de<span class=\"_ _b\"></span> euro<span class=\"_ _0\"></span> po<span class=\"_ _0\"></span>r ac<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n (0,<span class=\"_ _b\"></span>60 c\u00e9<span class=\"_ _0\"></span>nti<span class=\"_ _b\"></span>mos d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uro<span class=\"_ _b\"></span> por a<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> a 3<span class=\"_ _0\"></span>1 d<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>embr<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>e 20<span class=\"_ _0\"></span>22).<span class=\"_ _0\"></span> Tod<span class=\"_ _0\"></span>as l<span class=\"_ _b\"></span>as acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span> M<span class=\"_ _0\"></span>ar <span class=\"_ _b\"></span>se ha<span class=\"_ _b\"></span>llan<span class=\"_ _b\"></span> \u00ednt<span class=\"_ _0\"></span>eg<span class=\"_ _0\"></span>ram<span class=\"_ _b\"></span>ente<span class=\"_ _0\"></span> su<span class=\"_ _b\"></span>scrit<span class=\"_ _b\"></span>as y<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ese<span class=\"_ _b\"></span>mbol<span class=\"_ _b\"></span>sada<span class=\"_ _0\"></span>s.<span class=\"_ _1e\"> </span> Miles de Euros/Miles de Acciones N\u00ba Acciones en circulaci\u00f3n Capital Social Prima de emisi\u00f3n Acciones propias Saldo al 1 de enero de 2022 18.011 11.013 71.278 (25.679) Venta de acciones propias 850<span class=\"ls0\"> </span>- - 56.950 Compra de acciones propias (762) - - (47.708) Planes de acciones 8 - - 572<span class=\"ls0\"> </span>Saldo al 1 de enero de 2023 18.107 11.013 71.278 (15.865) Venta de acciones propias 304<span class=\"ls0\"> </span>- - 17.967 Compra de acciones propias (787) - - (34.101) Planes de acciones 16<span class=\"ls0\"> </span>- - 908<span class=\"ls0\"> </span>Saldo al 31 de diciembre de 2023 17.640 11.013 71.278 (31.091) El<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>n\u00fam<span class=\"_ _b\"></span>ero <span class=\"_ _3\"></span>de acci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es en circu<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n <span class=\"_ _3\"></span>de la tabla<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>an<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>ior<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>se calcu<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>rest<span class=\"_ _b\"></span>ando<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>n\u00fam<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>o de <span class=\"_ _3\"></span>acci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>emi<span class=\"_ _0\"></span>ti<span class=\"_ _b\"></span>das la<span class=\"_ _0\"></span>s ac<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span>nes p<span class=\"_ _0\"></span>rop<span class=\"_ _0\"></span>ia<span class=\"_ _b\"></span>s <span class=\"_ _3\"></span>en<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>pod<span class=\"_ _b\"></span>er de<span class=\"_ _0\"></span>l Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> as\u00ed<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>com<span class=\"_ _0\"></span>o la<span class=\"_ _b\"></span>s <span class=\"_ _3\"></span>acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s en<span class=\"_ _b\"></span>treg<span class=\"_ _0\"></span>ada<span class=\"_ _b\"></span>s a emp<span class=\"_ _0\"></span>le<span class=\"_ _b\"></span>ado<span class=\"_ _0\"></span>s a tr<span class=\"_ _0\"></span>av\u00e9<span class=\"_ _b\"></span>s de p<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s de<span class=\"_ _b\"></span> acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>nf<span class=\"_ _0\"></span>orm<span class=\"_ _b\"></span>e a <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s c<span class=\"_ _0\"></span>ond<span class=\"_ _b\"></span>icio<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>on<span class=\"_ _b\"></span>cesi\u00f3<span class=\"_ _b\"></span>n est<span class=\"_ _b\"></span>\u00e1n b<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s si<span class=\"_ _b\"></span>n qu<span class=\"_ _b\"></span>e pue<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>ser<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>isp<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>sta<span class=\"_ _b\"></span>s por<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>o<span class=\"_ _b\"></span>s tra<span class=\"_ _b\"></span>bajad<span class=\"_ _b\"></span>ores<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s h<span class=\"_ _b\"></span>an <span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>con<span class=\"_ _b\"></span>cedi<span class=\"_ _0\"></span>das<span class=\"_ _0\"></span>. Acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s P<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>pi<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span> El<span class=\"_ _0\"></span> n\u00fam<span class=\"_ _b\"></span>ero de<span class=\"_ _0\"></span> acci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> en c<span class=\"_ _0\"></span>irc<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n al<span class=\"_ _0\"></span> 31 de<span class=\"_ _b\"></span> dici<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>bre<span class=\"_ _b\"></span> de 2023<span class=\"_ _0\"></span> asc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>e a <span class=\"ls8\">17.640</span> mil<span class=\"_ _0\"></span>es (<span class=\"ls8\">18.107</span> acci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> 202<span class=\"ls0\">2).<span class=\"_ _0\"></span> Al 31 de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>mbre<span class=\"_ _0\"></span> de 2023<span class=\"_ _b\"></span>, <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>eda<span class=\"_ _b\"></span>d <span class=\"_ _3\"></span>dom<span class=\"_ _b\"></span>inan<span class=\"_ _b\"></span>te pose<span class=\"_ _0\"></span>\u00eda<span class=\"_ _0\"></span> <span class=\"_ _3\"></span><span class=\"ls8\">715</span> <span class=\"_ _3\"></span>mil<span class=\"_ _b\"></span>es de acc<span class=\"_ _b\"></span>ione<span class=\"_ _b\"></span>s <span class=\"_ _3\"></span>prop<span class=\"_ _b\"></span>ias (<span class=\"ls8\">247</span> mil<span class=\"_ _0\"></span>es en<span class=\"_ _0\"></span> </span>202<span class=\"ls0\">2<span class=\"ls18\">).</span> </span>Desde el 1 d<span class=\"_ _3\"></span>e enero d<span class=\"_ _3\"></span>e 2023 hasta<span class=\"_ _3\"></span> el 31 <span class=\"_ _3\"></span>de julio de<span class=\"_ _3\"></span> 2023, la <span class=\"_ _3\"></span>Sociedad tuvo <span class=\"_ _3\"></span>operativo un<span class=\"_ _3\"></span> contrato de<span class=\"_ _3\"></span> liquide<span class=\"_ _3\"></span>z con <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>firma <span class=\"_ _8\"></span>externa <span class=\"_ _a\"></span>para <span class=\"_ _8\"></span>la <span class=\"_ _e\"></span>gest<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _8\"></span>compras <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>las <span class=\"_ _8\"></span>ventas <span class=\"_ _e\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _e\"></span>acc<span class=\"_ _3\"></span>iones <span class=\"_ _a\"></span>propias <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>una <span class=\"_ _e\"></span>form<span class=\"_ _3\"></span>a independiente. En el <span class=\"_ _0\"></span>marco de este <span class=\"_ _0\"></span>contrato, en este <span class=\"_ _0\"></span>periodo se adquirieron 436.918 acciones propias <span class=\"_ _0\"></span>por un importe de 21.873.7<span class=\"_ _3\"></span>33,62 euros y s<span class=\"_ _3\"></span>e enajenaron 303.8<span class=\"_ _3\"></span>69 acciones<span class=\"_ _3\"></span> por un <span class=\"_ _3\"></span>importe de 17.9<span class=\"_ _3\"></span>66.129,10 euros.<span class=\"_ _7\"></span> Con fecha 27 de <span class=\"_ _0\"></span>julio de 2023, el Consejo de Administraci\u00f3n acord\u00f3 suspender tempora<span class=\"_ _3\"></span>lmente el contrato de liquidez <span class=\"_ _0\"></span>mencionado y <span class=\"_ _b\"></span>llevar a <span class=\"_ _b\"></span>cabo un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>programa de <span class=\"_ _b\"></span>adquisici\u00f3n de <span class=\"_ _b\"></span>acc<span class=\"_ _3\"></span>iones <span class=\"_ _0\"></span>propias, con <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>finalidad de <span class=\"_ _b\"></span>dotar<span class=\"_ _7\"></span> a <span class=\"_ _b\"></span>la Sociedad <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>capacid<span class=\"_ _3\"></span>ad <span class=\"_ _b\"></span>de actuaci\u00f3n <span class=\"_ _b\"></span>en la <span class=\"_ _b\"></span>realizaci\u00f3n de <span class=\"_ _b\"></span>operaciones sobre <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>us <span class=\"_ _0\"></span>propias <span class=\"_ _b\"></span>acc<span class=\"_ _3\"></span>iones <span class=\"_ _0\"></span>para, en su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>caso, <span class=\"_ _3\"></span>acome<span class=\"_ _3\"></span>ter <span class=\"_ _3\"></span>potenciales <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>peraciones <span class=\"_ _3\"></span>corpor<span class=\"_ _3\"></span>ativas. <span class=\"_ _3\"></span>El <span class=\"_ _3\"></span>pro<span class=\"_ _3\"></span>grama <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>inici<span class=\"_ _3\"></span>\u00f3 c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>fecha <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>gosto <span class=\"_ _3\"></span>de 2023. Los l\u00edmites establecidos er<span class=\"_ _3\"></span>an los<span class=\"_ _3\"></span> siguientes:<span class=\"_ _3\"></span> a.<span class=\"ls0\"> <span class=\"_ _17\"> </span>N\u00famero de acciones e importe efectivos m\u00e1ximos: 540.000 acciones representativ<span class=\"_ _3\"></span>as o <span class=\"_ _0\"></span>bien hasta un </span>m\u00e1ximo de 15.000.00<span class=\"_ _3\"></span>0 euros<span class=\"_ _3\"></span> b.<span class=\"ls0\"> <span class=\"_ _17\"> </span>Duraci\u00f3n: <span class=\"_ _3\"></span>m\u00e1xima <span class=\"_ _3\"></span>de 6 <span class=\"_ _3\"></span>mes<span class=\"_ _3\"></span>es, comenzando <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>1 de <span class=\"_ _3\"></span>agosto d<span class=\"_ _3\"></span>e 2023 <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>permaneciendo <span class=\"_ _3\"></span>vigente <span class=\"_ _3\"></span>hasta </span>el <span class=\"_ _e\"></span>31 <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>nero <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>2024, <span class=\"_ _a\"></span>pu<span class=\"_ _3\"></span>diendo <span class=\"_ _e\"></span>fi<span class=\"_ _3\"></span>nalizar <span class=\"_ _e\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>an<span class=\"_ _3\"></span>terioridad <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _e\"></span>se <span class=\"_ _a\"></span>llega <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>los <span class=\"_ _a\"></span>l\u00edmites <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>n\u00fa<span class=\"_ _3\"></span>mero <span class=\"_ _a\"></span>de acciones y/o importe efect<span class=\"_ _3\"></span>ivo m\u00e1ximo.<span class=\"_ _7\"></span> A <span class=\"_ _5\"> </span>31  de<span class=\"_ _3\"></span>  d<span class=\"_ _3\"></span>iciembre <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>2023, <span class=\"_ _5\"> </span>en  e<span class=\"_ _3\"></span>l <span class=\"_ _5\"> </span>marco <span class=\"_ _5\"> </span>de  est<span class=\"_ _3\"></span>e  pro<span class=\"_ _3\"></span>grama, <span class=\"_ _5\"> </span>se <span class=\"_ _5\"> </span>hab\u00edan <span class=\"_ _5\"> </span>adquirido <span class=\"_ _5\"> </span>350.222 <span class=\"_ _5\"> </span>acciones<span class=\"_ _3\"></span> representativas del 1,9<span class=\"_ _3\"></span>1% del capital soc<span class=\"_ _3\"></span>ial, por <span class=\"_ _3\"></span>un im<span class=\"_ _3\"></span>porte total de 12.20<span class=\"_ _3\"></span>7.081,45 euros.<span class=\"_ _3\"></span> Con <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>enero <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>2024 <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>alcanz\u00f3 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>durac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>m\u00e1xima <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>6 <span class=\"_ _e\"></span>meses, <span class=\"_ _7\"></span>habi\u00e9ndose <span class=\"_ _7\"></span>a<span class=\"_ _3\"></span>dquirido <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>total 419.400 acciones, repres<span class=\"_ _3\"></span>entativas de<span class=\"_ _3\"></span>l 2,28% del capit<span class=\"_ _3\"></span>al social, por un import<span class=\"_ _3\"></span>e de 14.9<span class=\"_ _3\"></span>99.203,29 euros.<span class=\"_ _e\"></span> En<span class=\"_ _0\"></span> <span class=\"ls11\">202</span>3, el Grupo<span class=\"_ _0\"></span> adqu<span class=\"_ _b\"></span>iri\u00f3<span class=\"_ _0\"></span> <span class=\"_ _3\"></span><span class=\"ls8\">787</span> <span class=\"_ _3\"></span>mil<span class=\"_ _0\"></span>es de acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s prop<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>s (<span class=\"ls8\">762</span> <span class=\"_ _3\"></span>mil<span class=\"_ _b\"></span>es <span class=\"_ _3\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>202<span class=\"_ _0\"></span>2) po<span class=\"_ _0\"></span>r impo<span class=\"_ _0\"></span>rte<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>34.101 <span class=\"_ _3\"></span>mil<span class=\"_ _b\"></span>es <span class=\"_ _3\"></span>de eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span>  (<span class=\"ls8\">47.708</span>  mi<span class=\"_ _b\"></span>les  d<span class=\"_ _0\"></span>e  eu<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s  en<span class=\"_ _0\"></span>  20<span class=\"_ _0\"></span>22)<span class=\"_ _0\"></span>, <span class=\"_ _9\"> </span>y  ven<span class=\"_ _b\"></span>di\u00f3 <span class=\"_ _9\"> </span><span class=\"ls8\">304</span>  mil<span class=\"_ _0\"></span>es <span class=\"_ _9\"> </span>de  a<span class=\"_ _b\"></span>ccion<span class=\"_ _0\"></span>es <span class=\"_ _9\"> </span>pr<span class=\"_ _0\"></span>opi<span class=\"_ _b\"></span>as  (<span class=\"ls8\">850</span>  mi<span class=\"_ _b\"></span>les  e<span class=\"_ _0\"></span>n  2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2),<span class=\"_ _0\"></span> reg<span class=\"_ _b\"></span>istr\u00e1<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ose<span class=\"_ _b\"></span> una p\u00e9rdida de 3.797 mil<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> eu<span class=\"_ _b\"></span>ros (<span class=\"_ _0\"></span>una p\u00e9rdida de 2.458 mil<span class=\"_ _b\"></span> eur<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>022<span class=\"_ _0\"></span>).<span class=\"_ _1e\"> </span> <span class=\"_ _b\"></span> Lo<span class=\"_ _0\"></span>s acci<span class=\"_ _b\"></span>onis<span class=\"_ _0\"></span>ta<span class=\"_ _b\"></span>s <span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span> de pa<span class=\"_ _0\"></span>rti<span class=\"_ _b\"></span>cipa<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>one<span class=\"_ _b\"></span>s sign<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>va<span class=\"_ _b\"></span>s en el<span class=\"_ _0\"></span> cap<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> soci<span class=\"_ _0\"></span>al<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>de Ph<span class=\"_ _0\"></span>arma<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Mar<span class=\"_ _0\"></span>, S.<span class=\"_ _0\"></span>A.<span class=\"_ _0\"></span>, ta<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>o dir<span class=\"_ _0\"></span>ect<span class=\"_ _0\"></span>as<span class=\"_ _b\"></span> com<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>cta<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> su<span class=\"_ _b\"></span>peri<span class=\"_ _b\"></span>ores <span class=\"_ _b\"></span>al <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>% d<span class=\"_ _b\"></span>el c<span class=\"_ _0\"></span>api<span class=\"_ _b\"></span>tal<span class=\"_ _0\"></span> so<span class=\"_ _0\"></span>cia<span class=\"_ _b\"></span>l, d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>oci<span class=\"_ _b\"></span>mien<span class=\"_ _0\"></span>to <span class=\"_ _b\"></span>la S<span class=\"_ _b\"></span>ocie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d, <span class=\"_ _b\"></span>de a<span class=\"_ _0\"></span>cue<span class=\"_ _b\"></span>rdo <span class=\"_ _b\"></span>con<span class=\"_ _1e\"> </span><span class=\"_ _b\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>inf<span class=\"_ _b\"></span>orma<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>cont<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _e\"></span>regi<span class=\"_ _b\"></span>stro<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>ofi<span class=\"_ _b\"></span>cial<span class=\"_ _0\"></span>es <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>Com<span class=\"_ _b\"></span>isi\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>Naci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Mercad<span class=\"_ _b\"></span>o <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>al <span class=\"_ _e\"></span>31 <span class=\"_ _e\"></span>de di<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>mbre<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e 2<span class=\"_ _b\"></span>023,<span class=\"_ _0\"></span> so<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>gui<span class=\"_ _b\"></span>ente<span class=\"_ _b\"></span>s: PART.DIRECTA PART.INDIRECTA (1) PART.TOTAL No. de acciones % No. de acciones % % Jos\u00e9 M\u00aa Fern\u00e1ndez Sousa - Faro 1.114.147 6,070% 954.460 5,200% 11,270% 1)<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ar<span class=\"_ _b\"></span>tici<span class=\"_ _b\"></span>pac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>indi<span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>cta<span class=\"_ _b\"></span> qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>oste<span class=\"_ _b\"></span>nta<span class=\"_ _b\"></span> a <span class=\"_ _0\"></span>tra<span class=\"_ _b\"></span>v\u00e9s<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>c\u00f3<span class=\"_ _b\"></span>nyug<span class=\"_ _b\"></span>e, <span class=\"_ _b\"></span>D\u00f1a<span class=\"_ _b\"></span>. Mo<span class=\"_ _b\"></span>ntse<span class=\"_ _b\"></span>rra<span class=\"_ _b\"></span>t An<span class=\"_ _b\"></span>drad<span class=\"_ _b\"></span>e D<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>tre<span class=\"_ _b\"></span>ll.<span class=\"_ _0\"></span> 18.<span class=\"ls0\"> <span class=\"_ _1c\"></span>DIS<span class=\"_ _b\"></span>PONI<span class=\"_ _0\"></span>BIL<span class=\"_ _0\"></span>IDA<span class=\"_ _b\"></span>D Y <span class=\"_ _0\"></span>RE<span class=\"_ _0\"></span>STR<span class=\"_ _b\"></span>ICCIO<span class=\"_ _0\"></span>NE<span class=\"_ _0\"></span>S <span class=\"_ _0\"></span>SOB<span class=\"_ _0\"></span>RE<span class=\"_ _0\"></span> RE<span class=\"_ _b\"></span>SERV<span class=\"_ _0\"></span>AS <span class=\"_ _b\"></span>Y GAN<span class=\"_ _b\"></span>ANCIA<span class=\"_ _0\"></span>S <span class=\"_ _0\"></span>ACU<span class=\"_ _b\"></span>MULAD<span class=\"_ _0\"></span>AS<span class=\"_ _0\"></span> </span>De a<span class=\"_ _0\"></span>cue<span class=\"_ _0\"></span>rd<span class=\"_ _0\"></span>o con<span class=\"_ _0\"></span> el<span class=\"_ _0\"></span> art\u00ed<span class=\"_ _0\"></span>cul<span class=\"_ _b\"></span>o 274<span class=\"_ _0\"></span> de la<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Ley de<span class=\"_ _0\"></span> Soc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s de Ca<span class=\"_ _0\"></span>pi<span class=\"_ _0\"></span>tal<span class=\"_ _b\"></span>, debe<span class=\"_ _0\"></span> dest<span class=\"_ _b\"></span>inar<span class=\"_ _0\"></span>se a l<span class=\"_ _0\"></span>a re<span class=\"_ _0\"></span>ser<span class=\"_ _0\"></span>va le<span class=\"_ _b\"></span>gal u<span class=\"_ _0\"></span>na ci<span class=\"_ _b\"></span>fra ig<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>al <span class=\"_ _7\"></span>10<span class=\"_ _0\"></span>% <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bene<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ejerc<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>o <span class=\"_ _7\"></span>ref<span class=\"_ _0\"></span>le<span class=\"_ _b\"></span>jado<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>anu<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>ind<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>les <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Soci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>has<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>que<span class=\"_ _b\"></span> \u00e9st<span class=\"_ _0\"></span>a al<span class=\"_ _0\"></span>can<span class=\"_ _0\"></span>ce,<span class=\"_ _0\"></span> al men<span class=\"_ _0\"></span>os,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>el 20%<span class=\"_ _0\"></span> del cap<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> soci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>. La rese<span class=\"_ _b\"></span>rva leg<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>, que<span class=\"_ _0\"></span> ascie<span class=\"_ _b\"></span>nde a <span class=\"_ _3\"></span><span class=\"ls11\">2.202</span> <span class=\"_ _3\"></span>mil<span class=\"_ _0\"></span>es de<span class=\"_ _0\"></span> euro<span class=\"_ _0\"></span>s, pod<span class=\"_ _b\"></span>r\u00e1 ut<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>iza<span class=\"_ _b\"></span>rse <span class=\"_ _3\"></span>para<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>aum<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>capi<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>pa<span class=\"_ _0\"></span>rte<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>sald<span class=\"_ _b\"></span>o <span class=\"_ _7\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>exce<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>10% <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cap<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ya <span class=\"_ _3\"></span>aum<span class=\"_ _0\"></span>ent<span class=\"_ _b\"></span>ado.<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Sa<span class=\"_ _0\"></span>lvo<span class=\"_ _b\"></span> pa<span class=\"_ _0\"></span>ra <span class=\"_ _8\"></span>e<span class=\"_ _b\"></span>sta <span class=\"_ _8\"></span>fi<span class=\"_ _b\"></span>nali<span class=\"_ _b\"></span>dad,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>mi<span class=\"_ _b\"></span>entr<span class=\"_ _0\"></span>as <span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>supe<span class=\"_ _0\"></span>re <span class=\"_ _a\"></span>el <span class=\"_ _8\"></span>20<span class=\"_ _b\"></span>% <span class=\"_ _8\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>ca<span class=\"_ _b\"></span>pita<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>socia<span class=\"_ _0\"></span>l,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>est<span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>rva<span class=\"_ _b\"></span> <span class=\"_ _8\"> </span>s\u00f3lo<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>po<span class=\"_ _0\"></span>dr\u00e1<span class=\"_ _b\"></span> <span class=\"_ _8\"> </span>desti<span class=\"_ _b\"></span>nar<span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>la<span class=\"_ _b\"></span> com<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nsa<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e p<span class=\"_ _b\"></span>\u00e9rdi<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y s<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>no <span class=\"_ _b\"></span>exi<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>s r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vas<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>isp<span class=\"_ _b\"></span>onib<span class=\"_ _0\"></span>le<span class=\"_ _b\"></span>s su<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>ntes <span class=\"_ _b\"></span>para<span class=\"_ _0\"></span> e<span class=\"_ _b\"></span>ste f<span class=\"_ _0\"></span>in<span class=\"_ _b\"></span>.<span class=\"_ _3\"></span> La<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>pri<span class=\"_ _0\"></span>ma <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>emisi<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _b\"></span>pue<span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>dest<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ars<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>a <span class=\"_ _b\"></span>los <span class=\"_ _18\"></span>mism<span class=\"_ _0\"></span>os <span class=\"_ _18\"></span>fine<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>rese<span class=\"_ _b\"></span>rvas<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vol<span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ria<span class=\"_ _b\"></span>s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _18\"></span>Soci<span class=\"_ _b\"></span>edad<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>incl<span class=\"_ _0\"></span>uye<span class=\"_ _b\"></span>ndo su <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>rsi<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>capi<span class=\"_ _b\"></span>tal <span class=\"_ _b\"></span>soci<span class=\"_ _b\"></span>al,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>teni<span class=\"_ _0\"></span>end<span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>tri<span class=\"_ _b\"></span>ccion<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>en <span class=\"_ _b\"></span>cua<span class=\"_ _0\"></span>nto<span class=\"_ _b\"></span> a<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>su <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ili<span class=\"_ _b\"></span>zaci\u00f3<span class=\"_ _b\"></span>n <span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>stri<span class=\"_ _b\"></span>buci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>dis<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s ge<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>ral<span class=\"_ _b\"></span>es i<span class=\"_ _0\"></span>ncl<span class=\"_ _0\"></span>ui<span class=\"_ _b\"></span>das m<span class=\"_ _b\"></span>\u00e1s ab<span class=\"_ _b\"></span>ajo.<span class=\"_ _0\"></span> Lo<span class=\"_ _0\"></span>s di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s eve<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s que<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>la So<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>dad dom<span class=\"_ _b\"></span>inant<span class=\"_ _b\"></span>e <span class=\"_ _3\"></span>dis<span class=\"_ _0\"></span>tri<span class=\"_ _b\"></span>buya<span class=\"_ _0\"></span> est\u00e1<span class=\"_ _0\"></span>n su<span class=\"_ _b\"></span>jeto<span class=\"_ _0\"></span>s a la<span class=\"_ _b\"></span>s limi<span class=\"_ _b\"></span>taci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es y re<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>cci<span class=\"_ _b\"></span>ones<span class=\"_ _b\"></span> qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>cta<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Le<span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>dades<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> Cap<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>De <span class=\"_ _b\"></span>acuer<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> con<span class=\"_ _b\"></span> la <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>gi<span class=\"_ _b\"></span>slaci<span class=\"_ _b\"></span>\u00f3n a<span class=\"_ _0\"></span>ctu<span class=\"_ _0\"></span>al<span class=\"_ _b\"></span> vig<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>e, <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>rte<span class=\"_ _0\"></span>s m<span class=\"_ _b\"></span>\u00e1xim<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>r <span class=\"_ _a\"></span>y <span class=\"_ _8\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _a\"></span>rest<span class=\"_ _b\"></span>ricc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>ica<span class=\"_ _b\"></span>bles<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>b<span class=\"_ _0\"></span>asa<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _8\"></span>im<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>rte<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>p<span class=\"_ _b\"></span>resen<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Soci<span class=\"_ _b\"></span>edad<span class=\"_ _0\"></span> do<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e  en  su<span class=\"_ _b\"></span>s <span class=\"_ _5\"> </span>cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>s  an<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s  qu<span class=\"_ _0\"></span>e  se  p<span class=\"_ _0\"></span>rep<span class=\"_ _b\"></span>aran<span class=\"_ _b\"></span> <span class=\"_ _5\"> </span>ba<span class=\"_ _0\"></span>jo  P<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>nci<span class=\"_ _0\"></span>pi<span class=\"_ _b\"></span>os  y  Nor<span class=\"_ _0\"></span>ma<span class=\"_ _b\"></span>s  Con<span class=\"_ _0\"></span>tab<span class=\"_ _b\"></span>les  Ge<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>ral<span class=\"_ _b\"></span>ment<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> Ace<span class=\"_ _b\"></span>ptad<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>en E<span class=\"_ _0\"></span>spa<span class=\"_ _b\"></span>\u00f1a. Se<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pro<span class=\"_ _0\"></span>h\u00ed<span class=\"_ _0\"></span>be igu<span class=\"_ _b\"></span>almen<span class=\"_ _b\"></span>te <span class=\"_ _3\"></span>tod<span class=\"_ _b\"></span>a <span class=\"_ _7\"></span>di<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>uci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ben<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>os <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>men<span class=\"_ _b\"></span>os <span class=\"_ _3\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>el imp<span class=\"_ _b\"></span>orte de <span class=\"_ _3\"></span>las rese<span class=\"_ _b\"></span>rvas<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dis<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>b<span class=\"_ _3\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>sea<span class=\"_ _b\"></span>, com<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>m\u00ed<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>, i<span class=\"_ _b\"></span>gual<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l i<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>orte<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s g<span class=\"_ _b\"></span>asto<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>vest<span class=\"_ _b\"></span>igac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>esa<span class=\"_ _b\"></span>rroll<span class=\"_ _b\"></span>o qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>ren<span class=\"_ _b\"></span> en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cti<span class=\"_ _b\"></span>vo de<span class=\"_ _b\"></span>l bal<span class=\"_ _b\"></span>ance<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e la<span class=\"_ _0\"></span> S<span class=\"_ _0\"></span>oci<span class=\"_ _b\"></span>edad<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>ina<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>mpo<span class=\"_ _0\"></span>rte<span class=\"_ _0\"></span> q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>a e<span class=\"_ _b\"></span>n la<span class=\"_ _b\"></span> Not<span class=\"_ _0\"></span>a 8<span class=\"_ _0\"></span>. La<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>prop<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>dist<span class=\"_ _b\"></span>ribu<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>resul<span class=\"_ _b\"></span>tado<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>otr<span class=\"_ _0\"></span>as rese<span class=\"_ _b\"></span>rvas de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>soci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>dom<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>pr<span class=\"_ _0\"></span>ese<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ar <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>la<span class=\"_ _b\"></span> Jun<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> Ge<span class=\"_ _b\"></span>nera<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>Acci<span class=\"_ _b\"></span>onis<span class=\"_ _0\"></span>tas<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>as\u00ed<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>bu<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>real<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22 <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>rob<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> si<span class=\"_ _b\"></span>guie<span class=\"_ _b\"></span>nte: Base de reparto y distribuci\u00f3n (Miles de Euros) 31/12/2023 31/12/2022 Base de reparto Resultado del ejercicio de la sociedad dominante (13.557) 58.954 (13.557) 58.954 Distribuci\u00f3n Dividendo - 11.689 Resultados  de ejercicios anteriores (13.557) 47.265 (13.557) 58.954  No<span class=\"_ _b\"></span> exi<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a d<span class=\"_ _b\"></span>istri<span class=\"_ _b\"></span>buci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e d<span class=\"_ _b\"></span>ivid<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>m\u00e1<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span>ll<span class=\"_ _b\"></span>\u00e1 de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>le<span class=\"_ _b\"></span>gale<span class=\"_ _b\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "Acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s P<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>pi<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span> El<span class=\"_ _0\"></span> n\u00fam<span class=\"_ _b\"></span>ero de<span class=\"_ _0\"></span> acci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> en c<span class=\"_ _0\"></span>irc<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n al<span class=\"_ _0\"></span> 31 de<span class=\"_ _b\"></span> dici<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>bre<span class=\"_ _b\"></span> de 2023<span class=\"_ _0\"></span> asc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>e a <span class=\"ls8\">17.640</span> mil<span class=\"_ _0\"></span>es (<span class=\"ls8\">18.107</span> acci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> 202<span class=\"ls0\">2).<span class=\"_ _0\"></span> Al 31 de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>mbre<span class=\"_ _0\"></span> de 2023<span class=\"_ _b\"></span>, <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>eda<span class=\"_ _b\"></span>d <span class=\"_ _3\"></span>dom<span class=\"_ _b\"></span>inan<span class=\"_ _b\"></span>te pose<span class=\"_ _0\"></span>\u00eda<span class=\"_ _0\"></span> <span class=\"_ _3\"></span><span class=\"ls8\">715</span> <span class=\"_ _3\"></span>mil<span class=\"_ _b\"></span>es de acc<span class=\"_ _b\"></span>ione<span class=\"_ _b\"></span>s <span class=\"_ _3\"></span>prop<span class=\"_ _b\"></span>ias (<span class=\"ls8\">247</span> mil<span class=\"_ _0\"></span>es en<span class=\"_ _0\"></span> </span>202<span class=\"ls0\">2<span class=\"ls18\">).</span> </span>Desde el 1 d<span class=\"_ _3\"></span>e enero d<span class=\"_ _3\"></span>e 2023 hasta<span class=\"_ _3\"></span> el 31 <span class=\"_ _3\"></span>de julio de<span class=\"_ _3\"></span> 2023, la <span class=\"_ _3\"></span>Sociedad tuvo <span class=\"_ _3\"></span>operativo un<span class=\"_ _3\"></span> contrato de<span class=\"_ _3\"></span> liquide<span class=\"_ _3\"></span>z con <span class=\"_ _a\"></span>una <span class=\"_ _a\"></span>firma <span class=\"_ _8\"></span>externa <span class=\"_ _a\"></span>para <span class=\"_ _8\"></span>la <span class=\"_ _e\"></span>gest<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _8\"></span>compras <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>las <span class=\"_ _8\"></span>ventas <span class=\"_ _e\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _e\"></span>acc<span class=\"_ _3\"></span>iones <span class=\"_ _a\"></span>propias <span class=\"_ _a\"></span>de <span class=\"_ _8\"></span>una <span class=\"_ _e\"></span>form<span class=\"_ _3\"></span>a independiente. En el <span class=\"_ _0\"></span>marco de este <span class=\"_ _0\"></span>contrato, en este <span class=\"_ _0\"></span>periodo se adquirieron 436.918 acciones propias <span class=\"_ _0\"></span>por un importe de 21.873.7<span class=\"_ _3\"></span>33,62 euros y s<span class=\"_ _3\"></span>e enajenaron 303.8<span class=\"_ _3\"></span>69 acciones<span class=\"_ _3\"></span> por un <span class=\"_ _3\"></span>importe de 17.9<span class=\"_ _3\"></span>66.129,10 euros.<span class=\"_ _7\"></span> Con fecha 27 de <span class=\"_ _0\"></span>julio de 2023, el Consejo de Administraci\u00f3n acord\u00f3 suspender tempora<span class=\"_ _3\"></span>lmente el contrato de liquidez <span class=\"_ _0\"></span>mencionado y <span class=\"_ _b\"></span>llevar a <span class=\"_ _b\"></span>cabo un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>programa de <span class=\"_ _b\"></span>adquisici\u00f3n de <span class=\"_ _b\"></span>acc<span class=\"_ _3\"></span>iones <span class=\"_ _0\"></span>propias, con <span class=\"_ _b\"></span>la <span class=\"_ _0\"></span>finalidad de <span class=\"_ _b\"></span>dotar<span class=\"_ _7\"></span> a <span class=\"_ _b\"></span>la Sociedad <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>capacid<span class=\"_ _3\"></span>ad <span class=\"_ _b\"></span>de actuaci\u00f3n <span class=\"_ _b\"></span>en la <span class=\"_ _b\"></span>realizaci\u00f3n de <span class=\"_ _b\"></span>operaciones sobre <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>us <span class=\"_ _0\"></span>propias <span class=\"_ _b\"></span>acc<span class=\"_ _3\"></span>iones <span class=\"_ _0\"></span>para, en su<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>caso, <span class=\"_ _3\"></span>acome<span class=\"_ _3\"></span>ter <span class=\"_ _3\"></span>potenciales <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>peraciones <span class=\"_ _3\"></span>corpor<span class=\"_ _3\"></span>ativas. <span class=\"_ _3\"></span>El <span class=\"_ _3\"></span>pro<span class=\"_ _3\"></span>grama <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>inici<span class=\"_ _3\"></span>\u00f3 c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>fecha <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>gosto <span class=\"_ _3\"></span>de 2023. Los l\u00edmites establecidos er<span class=\"_ _3\"></span>an los<span class=\"_ _3\"></span> siguientes:<span class=\"_ _3\"></span> a.<span class=\"ls0\"> <span class=\"_ _17\"> </span>N\u00famero de acciones e importe efectivos m\u00e1ximos: 540.000 acciones representativ<span class=\"_ _3\"></span>as o <span class=\"_ _0\"></span>bien hasta un </span>m\u00e1ximo de 15.000.00<span class=\"_ _3\"></span>0 euros<span class=\"_ _3\"></span> b.<span class=\"ls0\"> <span class=\"_ _17\"> </span>Duraci\u00f3n: <span class=\"_ _3\"></span>m\u00e1xima <span class=\"_ _3\"></span>de 6 <span class=\"_ _3\"></span>mes<span class=\"_ _3\"></span>es, comenzando <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>1 de <span class=\"_ _3\"></span>agosto d<span class=\"_ _3\"></span>e 2023 <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>permaneciendo <span class=\"_ _3\"></span>vigente <span class=\"_ _3\"></span>hasta </span>el <span class=\"_ _e\"></span>31 <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>nero <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>2024, <span class=\"_ _a\"></span>pu<span class=\"_ _3\"></span>diendo <span class=\"_ _e\"></span>fi<span class=\"_ _3\"></span>nalizar <span class=\"_ _e\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>an<span class=\"_ _3\"></span>terioridad <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _e\"></span>se <span class=\"_ _a\"></span>llega <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>los <span class=\"_ _a\"></span>l\u00edmites <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>n\u00fa<span class=\"_ _3\"></span>mero <span class=\"_ _a\"></span>de acciones y/o importe efect<span class=\"_ _3\"></span>ivo m\u00e1ximo.<span class=\"_ _7\"></span> A <span class=\"_ _5\"> </span>31  de<span class=\"_ _3\"></span>  d<span class=\"_ _3\"></span>iciembre <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>2023, <span class=\"_ _5\"> </span>en  e<span class=\"_ _3\"></span>l <span class=\"_ _5\"> </span>marco <span class=\"_ _5\"> </span>de  est<span class=\"_ _3\"></span>e  pro<span class=\"_ _3\"></span>grama, <span class=\"_ _5\"> </span>se <span class=\"_ _5\"> </span>hab\u00edan <span class=\"_ _5\"> </span>adquirido <span class=\"_ _5\"> </span>350.222 <span class=\"_ _5\"> </span>acciones<span class=\"_ _3\"></span> representativas del 1,9<span class=\"_ _3\"></span>1% del capital soc<span class=\"_ _3\"></span>ial, por <span class=\"_ _3\"></span>un im<span class=\"_ _3\"></span>porte total de 12.20<span class=\"_ _3\"></span>7.081,45 euros.<span class=\"_ _3\"></span> Con <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>enero <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>2024 <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>alcanz\u00f3 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>durac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _7\"></span>m\u00e1xima <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>6 <span class=\"_ _e\"></span>meses, <span class=\"_ _7\"></span>habi\u00e9ndose <span class=\"_ _7\"></span>a<span class=\"_ _3\"></span>dquirido <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>total 419.400 acciones, repres<span class=\"_ _3\"></span>entativas de<span class=\"_ _3\"></span>l 2,28% del capit<span class=\"_ _3\"></span>al social, por un import<span class=\"_ _3\"></span>e de 14.9<span class=\"_ _3\"></span>99.203,29 euros.<span class=\"_ _e\"></span> En<span class=\"_ _0\"></span> <span class=\"ls11\">202</span>3, el Grupo<span class=\"_ _0\"></span> adqu<span class=\"_ _b\"></span>iri\u00f3<span class=\"_ _0\"></span> <span class=\"_ _3\"></span><span class=\"ls8\">787</span> <span class=\"_ _3\"></span>mil<span class=\"_ _0\"></span>es de acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s prop<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>s (<span class=\"ls8\">762</span> <span class=\"_ _3\"></span>mil<span class=\"_ _b\"></span>es <span class=\"_ _3\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>202<span class=\"_ _0\"></span>2) po<span class=\"_ _0\"></span>r impo<span class=\"_ _0\"></span>rte<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>34.101 <span class=\"_ _3\"></span>mil<span class=\"_ _b\"></span>es <span class=\"_ _3\"></span>de eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span>  (<span class=\"ls8\">47.708</span>  mi<span class=\"_ _b\"></span>les  d<span class=\"_ _0\"></span>e  eu<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s  en<span class=\"_ _0\"></span>  20<span class=\"_ _0\"></span>22)<span class=\"_ _0\"></span>, <span class=\"_ _9\"> </span>y  ven<span class=\"_ _b\"></span>di\u00f3 <span class=\"_ _9\"> </span><span class=\"ls8\">304</span>  mil<span class=\"_ _0\"></span>es <span class=\"_ _9\"> </span>de  a<span class=\"_ _b\"></span>ccion<span class=\"_ _0\"></span>es <span class=\"_ _9\"> </span>pr<span class=\"_ _0\"></span>opi<span class=\"_ _b\"></span>as  (<span class=\"ls8\">850</span>  mi<span class=\"_ _b\"></span>les  e<span class=\"_ _0\"></span>n  2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2),<span class=\"_ _0\"></span> reg<span class=\"_ _b\"></span>istr\u00e1<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ose<span class=\"_ _b\"></span> una p\u00e9rdida de 3.797 mil<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> eu<span class=\"_ _b\"></span>ros (<span class=\"_ _0\"></span>una p\u00e9rdida de 2.458 mil<span class=\"_ _b\"></span> eur<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>022<span class=\"_ _0\"></span>).<span class=\"_ _1e\"> </span>Lo<span class=\"_ _0\"></span>s acci<span class=\"_ _b\"></span>onis<span class=\"_ _0\"></span>ta<span class=\"_ _b\"></span>s <span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span> de pa<span class=\"_ _0\"></span>rti<span class=\"_ _b\"></span>cipa<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>one<span class=\"_ _b\"></span>s sign<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>va<span class=\"_ _b\"></span>s en el<span class=\"_ _0\"></span> cap<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> soci<span class=\"_ _0\"></span>al<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>de Ph<span class=\"_ _0\"></span>arma<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Mar<span class=\"_ _0\"></span>, S.<span class=\"_ _0\"></span>A.<span class=\"_ _0\"></span>, ta<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>o dir<span class=\"_ _0\"></span>ect<span class=\"_ _0\"></span>as<span class=\"_ _b\"></span> com<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>cta<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> su<span class=\"_ _b\"></span>peri<span class=\"_ _b\"></span>ores <span class=\"_ _b\"></span>al <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>% d<span class=\"_ _b\"></span>el c<span class=\"_ _0\"></span>api<span class=\"_ _b\"></span>tal<span class=\"_ _0\"></span> so<span class=\"_ _0\"></span>cia<span class=\"_ _b\"></span>l, d<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>oci<span class=\"_ _b\"></span>mien<span class=\"_ _0\"></span>to <span class=\"_ _b\"></span>la S<span class=\"_ _b\"></span>ocie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d, <span class=\"_ _b\"></span>de a<span class=\"_ _0\"></span>cue<span class=\"_ _b\"></span>rdo <span class=\"_ _b\"></span>con<span class=\"_ _1e\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>inf<span class=\"_ _b\"></span>orma<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>cont<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _e\"></span>regi<span class=\"_ _b\"></span>stro<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>ofi<span class=\"_ _b\"></span>cial<span class=\"_ _0\"></span>es <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>Com<span class=\"_ _b\"></span>isi\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>Naci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Mercad<span class=\"_ _b\"></span>o <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>al <span class=\"_ _e\"></span>31 <span class=\"_ _e\"></span>de di<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>mbre<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e 2<span class=\"_ _b\"></span>023,<span class=\"_ _0\"></span> so<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>gui<span class=\"_ _b\"></span>ente<span class=\"_ _b\"></span>s: PART.DIRECTA PART.INDIRECTA (1) PART.TOTAL No. de acciones % No. de acciones % % Jos\u00e9 M\u00aa Fern\u00e1ndez Sousa - Faro 1.114.147 6,070% 954.460 5,200% 11,270% 1)<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ar<span class=\"_ _b\"></span>tici<span class=\"_ _b\"></span>pac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>indi<span class=\"_ _b\"></span>re<span class=\"_ _0\"></span>cta<span class=\"_ _b\"></span> qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>oste<span class=\"_ _b\"></span>nta<span class=\"_ _b\"></span> a <span class=\"_ _0\"></span>tra<span class=\"_ _b\"></span>v\u00e9s<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>c\u00f3<span class=\"_ _b\"></span>nyug<span class=\"_ _b\"></span>e, <span class=\"_ _b\"></span>D\u00f1a<span class=\"_ _b\"></span>. Mo<span class=\"_ _b\"></span>ntse<span class=\"_ _b\"></span>rra<span class=\"_ _b\"></span>t An<span class=\"_ _b\"></span>drad<span class=\"_ _b\"></span>e D<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>tre<span class=\"_ _b\"></span>ll.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "18.<span class=\"ls0\"> <span class=\"_ _1c\"></span>DIS<span class=\"_ _b\"></span>PONI<span class=\"_ _0\"></span>BIL<span class=\"_ _0\"></span>IDA<span class=\"_ _b\"></span>D Y <span class=\"_ _0\"></span>RE<span class=\"_ _0\"></span>STR<span class=\"_ _b\"></span>ICCIO<span class=\"_ _0\"></span>NE<span class=\"_ _0\"></span>S <span class=\"_ _0\"></span>SOB<span class=\"_ _0\"></span>RE<span class=\"_ _0\"></span> RE<span class=\"_ _b\"></span>SERV<span class=\"_ _0\"></span>AS <span class=\"_ _b\"></span>Y GAN<span class=\"_ _b\"></span>ANCIA<span class=\"_ _0\"></span>S <span class=\"_ _0\"></span>ACU<span class=\"_ _b\"></span>MULAD<span class=\"_ _0\"></span>AS<span class=\"_ _0\"></span> </span>De a<span class=\"_ _0\"></span>cue<span class=\"_ _0\"></span>rd<span class=\"_ _0\"></span>o con<span class=\"_ _0\"></span> el<span class=\"_ _0\"></span> art\u00ed<span class=\"_ _0\"></span>cul<span class=\"_ _b\"></span>o 274<span class=\"_ _0\"></span> de la<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Ley de<span class=\"_ _0\"></span> Soc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s de Ca<span class=\"_ _0\"></span>pi<span class=\"_ _0\"></span>tal<span class=\"_ _b\"></span>, debe<span class=\"_ _0\"></span> dest<span class=\"_ _b\"></span>inar<span class=\"_ _0\"></span>se a l<span class=\"_ _0\"></span>a re<span class=\"_ _0\"></span>ser<span class=\"_ _0\"></span>va le<span class=\"_ _b\"></span>gal u<span class=\"_ _0\"></span>na ci<span class=\"_ _b\"></span>fra ig<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>al <span class=\"_ _7\"></span>10<span class=\"_ _0\"></span>% <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bene<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ejerc<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>o <span class=\"_ _7\"></span>ref<span class=\"_ _0\"></span>le<span class=\"_ _b\"></span>jado<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cue<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>anu<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>ind<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>les <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Soci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>has<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>que<span class=\"_ _b\"></span> \u00e9st<span class=\"_ _0\"></span>a al<span class=\"_ _0\"></span>can<span class=\"_ _0\"></span>ce,<span class=\"_ _0\"></span> al men<span class=\"_ _0\"></span>os,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>el 20%<span class=\"_ _0\"></span> del cap<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> soci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>. La rese<span class=\"_ _b\"></span>rva leg<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>, que<span class=\"_ _0\"></span> ascie<span class=\"_ _b\"></span>nde a <span class=\"_ _3\"></span><span class=\"ls11\">2.202</span> <span class=\"_ _3\"></span>mil<span class=\"_ _0\"></span>es de<span class=\"_ _0\"></span> euro<span class=\"_ _0\"></span>s, pod<span class=\"_ _b\"></span>r\u00e1 ut<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>iza<span class=\"_ _b\"></span>rse <span class=\"_ _3\"></span>para<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>aum<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>capi<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>pa<span class=\"_ _0\"></span>rte<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>sald<span class=\"_ _b\"></span>o <span class=\"_ _7\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>exce<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>10% <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cap<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ya <span class=\"_ _3\"></span>aum<span class=\"_ _0\"></span>ent<span class=\"_ _b\"></span>ado.<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Sa<span class=\"_ _0\"></span>lvo<span class=\"_ _b\"></span> pa<span class=\"_ _0\"></span>ra <span class=\"_ _8\"></span>e<span class=\"_ _b\"></span>sta <span class=\"_ _8\"></span>fi<span class=\"_ _b\"></span>nali<span class=\"_ _b\"></span>dad,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>mi<span class=\"_ _b\"></span>entr<span class=\"_ _0\"></span>as <span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>supe<span class=\"_ _0\"></span>re <span class=\"_ _a\"></span>el <span class=\"_ _8\"></span>20<span class=\"_ _b\"></span>% <span class=\"_ _8\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>ca<span class=\"_ _b\"></span>pita<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>socia<span class=\"_ _0\"></span>l,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>est<span class=\"_ _b\"></span>a <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>rva<span class=\"_ _b\"></span> <span class=\"_ _8\"> </span>s\u00f3lo<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>po<span class=\"_ _0\"></span>dr\u00e1<span class=\"_ _b\"></span> <span class=\"_ _8\"> </span>desti<span class=\"_ _b\"></span>nar<span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>la<span class=\"_ _b\"></span> com<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nsa<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e p<span class=\"_ _b\"></span>\u00e9rdi<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y s<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>no <span class=\"_ _b\"></span>exi<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>s r<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vas<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>isp<span class=\"_ _b\"></span>onib<span class=\"_ _0\"></span>le<span class=\"_ _b\"></span>s su<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>ntes <span class=\"_ _b\"></span>para<span class=\"_ _0\"></span> e<span class=\"_ _b\"></span>ste f<span class=\"_ _0\"></span>in<span class=\"_ _b\"></span>.<span class=\"_ _3\"></span> La<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>pri<span class=\"_ _0\"></span>ma <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>emisi<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _b\"></span>pue<span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>dest<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ars<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>a <span class=\"_ _b\"></span>los <span class=\"_ _18\"></span>mism<span class=\"_ _0\"></span>os <span class=\"_ _18\"></span>fine<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>rese<span class=\"_ _b\"></span>rvas<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>vol<span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ria<span class=\"_ _b\"></span>s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _18\"></span>Soci<span class=\"_ _b\"></span>edad<span class=\"_ _b\"></span>, <span class=\"_ _b\"></span>incl<span class=\"_ _0\"></span>uye<span class=\"_ _b\"></span>ndo su <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>rsi<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>capi<span class=\"_ _b\"></span>tal <span class=\"_ _b\"></span>soci<span class=\"_ _b\"></span>al,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>teni<span class=\"_ _0\"></span>end<span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>tri<span class=\"_ _b\"></span>ccion<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>en <span class=\"_ _b\"></span>cua<span class=\"_ _0\"></span>nto<span class=\"_ _b\"></span> a<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>su <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ili<span class=\"_ _b\"></span>zaci\u00f3<span class=\"_ _b\"></span>n <span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>stri<span class=\"_ _b\"></span>buci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>dis<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span>s ge<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>ral<span class=\"_ _b\"></span>es i<span class=\"_ _0\"></span>ncl<span class=\"_ _0\"></span>ui<span class=\"_ _b\"></span>das m<span class=\"_ _b\"></span>\u00e1s ab<span class=\"_ _b\"></span>ajo.<span class=\"_ _0\"></span> Lo<span class=\"_ _0\"></span>s di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s eve<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s que<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>la So<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>dad dom<span class=\"_ _b\"></span>inant<span class=\"_ _b\"></span>e <span class=\"_ _3\"></span>dis<span class=\"_ _0\"></span>tri<span class=\"_ _b\"></span>buya<span class=\"_ _0\"></span> est\u00e1<span class=\"_ _0\"></span>n su<span class=\"_ _b\"></span>jeto<span class=\"_ _0\"></span>s a la<span class=\"_ _b\"></span>s limi<span class=\"_ _b\"></span>taci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es y re<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>cci<span class=\"_ _b\"></span>ones<span class=\"_ _b\"></span> qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>cta<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Le<span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>dades<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> Cap<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>De <span class=\"_ _b\"></span>acuer<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> con<span class=\"_ _b\"></span> la <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>gi<span class=\"_ _b\"></span>slaci<span class=\"_ _b\"></span>\u00f3n a<span class=\"_ _0\"></span>ctu<span class=\"_ _0\"></span>al<span class=\"_ _b\"></span> vig<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>e, <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>rte<span class=\"_ _0\"></span>s m<span class=\"_ _b\"></span>\u00e1xim<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>r <span class=\"_ _a\"></span>y <span class=\"_ _8\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _a\"></span>rest<span class=\"_ _b\"></span>ricc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>ica<span class=\"_ _b\"></span>bles<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>b<span class=\"_ _0\"></span>asa<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _8\"></span>im<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>rte<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>p<span class=\"_ _b\"></span>resen<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Soci<span class=\"_ _b\"></span>edad<span class=\"_ _0\"></span> do<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e  en  su<span class=\"_ _b\"></span>s <span class=\"_ _5\"> </span>cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>s  an<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s  qu<span class=\"_ _0\"></span>e  se  p<span class=\"_ _0\"></span>rep<span class=\"_ _b\"></span>aran<span class=\"_ _b\"></span> <span class=\"_ _5\"> </span>ba<span class=\"_ _0\"></span>jo  P<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>nci<span class=\"_ _0\"></span>pi<span class=\"_ _b\"></span>os  y  Nor<span class=\"_ _0\"></span>ma<span class=\"_ _b\"></span>s  Con<span class=\"_ _0\"></span>tab<span class=\"_ _b\"></span>les  Ge<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>ral<span class=\"_ _b\"></span>ment<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> Ace<span class=\"_ _b\"></span>ptad<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>en E<span class=\"_ _0\"></span>spa<span class=\"_ _b\"></span>\u00f1a. Se<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pro<span class=\"_ _0\"></span>h\u00ed<span class=\"_ _0\"></span>be igu<span class=\"_ _b\"></span>almen<span class=\"_ _b\"></span>te <span class=\"_ _3\"></span>tod<span class=\"_ _b\"></span>a <span class=\"_ _7\"></span>di<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>uci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ben<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>os <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>men<span class=\"_ _b\"></span>os <span class=\"_ _3\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>el imp<span class=\"_ _b\"></span>orte de <span class=\"_ _3\"></span>las rese<span class=\"_ _b\"></span>rvas<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dis<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>b<span class=\"_ _3\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>sea<span class=\"_ _b\"></span>, com<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>m\u00ed<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>, i<span class=\"_ _b\"></span>gual<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l i<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>orte<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s g<span class=\"_ _b\"></span>asto<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>vest<span class=\"_ _b\"></span>igac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>esa<span class=\"_ _b\"></span>rroll<span class=\"_ _b\"></span>o qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>ren<span class=\"_ _b\"></span> en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cti<span class=\"_ _b\"></span>vo de<span class=\"_ _b\"></span>l bal<span class=\"_ _b\"></span>ance<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e la<span class=\"_ _0\"></span> S<span class=\"_ _0\"></span>oci<span class=\"_ _b\"></span>edad<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>ina<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>mpo<span class=\"_ _0\"></span>rte<span class=\"_ _0\"></span> q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>a e<span class=\"_ _b\"></span>n la<span class=\"_ _b\"></span> Not<span class=\"_ _0\"></span>a 8<span class=\"_ _0\"></span>. La<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>prop<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>dist<span class=\"_ _b\"></span>ribu<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>resul<span class=\"_ _b\"></span>tado<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>otr<span class=\"_ _0\"></span>as rese<span class=\"_ _b\"></span>rvas de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>soci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>dom<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>pr<span class=\"_ _0\"></span>ese<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ar <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>la<span class=\"_ _b\"></span> Jun<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> Ge<span class=\"_ _b\"></span>nera<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>Acci<span class=\"_ _b\"></span>onis<span class=\"_ _0\"></span>tas<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>as\u00ed<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>bu<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>real<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22 <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>rob<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> si<span class=\"_ _b\"></span>guie<span class=\"_ _b\"></span>nte: Base de reparto y distribuci\u00f3n (Miles de Euros) 31/12/2023 31/12/2022 Base de reparto Resultado del ejercicio de la sociedad dominante (13.557) 58.954 (13.557) 58.954 Distribuci\u00f3n Dividendo - 11.689 Resultados  de ejercicios anteriores (13.557) 47.265 (13.557) 58.954  No<span class=\"_ _b\"></span> exi<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a d<span class=\"_ _b\"></span>istri<span class=\"_ _b\"></span>buci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e d<span class=\"_ _b\"></span>ivid<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>m\u00e1<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span>ll<span class=\"_ _b\"></span>\u00e1 de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>le<span class=\"_ _b\"></span>gale<span class=\"_ _b\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "Lo<span class=\"_ _0\"></span>s di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s eve<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s que<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>la So<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>dad dom<span class=\"_ _b\"></span>inant<span class=\"_ _b\"></span>e <span class=\"_ _3\"></span>dis<span class=\"_ _0\"></span>tri<span class=\"_ _b\"></span>buya<span class=\"_ _0\"></span> est\u00e1<span class=\"_ _0\"></span>n su<span class=\"_ _b\"></span>jeto<span class=\"_ _0\"></span>s a la<span class=\"_ _b\"></span>s limi<span class=\"_ _b\"></span>taci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es y re<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>cci<span class=\"_ _b\"></span>ones<span class=\"_ _b\"></span> qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>cta<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Le<span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>dades<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> Cap<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>De <span class=\"_ _b\"></span>acuer<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> con<span class=\"_ _b\"></span> la <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>gi<span class=\"_ _b\"></span>slaci<span class=\"_ _b\"></span>\u00f3n a<span class=\"_ _0\"></span>ctu<span class=\"_ _0\"></span>al<span class=\"_ _b\"></span> vig<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>e, <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>rte<span class=\"_ _0\"></span>s m<span class=\"_ _b\"></span>\u00e1xim<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>r <span class=\"_ _a\"></span>y <span class=\"_ _8\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _a\"></span>rest<span class=\"_ _b\"></span>ricc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>ica<span class=\"_ _b\"></span>bles<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>b<span class=\"_ _0\"></span>asa<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>los <span class=\"_ _8\"></span>im<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>rte<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>p<span class=\"_ _b\"></span>resen<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Soci<span class=\"_ _b\"></span>edad<span class=\"_ _0\"></span> do<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e  en  su<span class=\"_ _b\"></span>s <span class=\"_ _5\"> </span>cu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>s  an<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s  qu<span class=\"_ _0\"></span>e  se  p<span class=\"_ _0\"></span>rep<span class=\"_ _b\"></span>aran<span class=\"_ _b\"></span> <span class=\"_ _5\"> </span>ba<span class=\"_ _0\"></span>jo  P<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>nci<span class=\"_ _0\"></span>pi<span class=\"_ _b\"></span>os  y  Nor<span class=\"_ _0\"></span>ma<span class=\"_ _b\"></span>s  Con<span class=\"_ _0\"></span>tab<span class=\"_ _b\"></span>les  Ge<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>ral<span class=\"_ _b\"></span>ment<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> Ace<span class=\"_ _b\"></span>ptad<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>en E<span class=\"_ _0\"></span>spa<span class=\"_ _b\"></span>\u00f1a. Se<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pro<span class=\"_ _0\"></span>h\u00ed<span class=\"_ _0\"></span>be igu<span class=\"_ _b\"></span>almen<span class=\"_ _b\"></span>te <span class=\"_ _3\"></span>tod<span class=\"_ _b\"></span>a <span class=\"_ _7\"></span>di<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>uci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ben<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>os <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>men<span class=\"_ _b\"></span>os <span class=\"_ _3\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>el imp<span class=\"_ _b\"></span>orte de <span class=\"_ _3\"></span>las rese<span class=\"_ _b\"></span>rvas<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dis<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>b<span class=\"_ _3\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>sea<span class=\"_ _b\"></span>, com<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>m\u00ed<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>, i<span class=\"_ _b\"></span>gual<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l i<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>orte<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s g<span class=\"_ _b\"></span>asto<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>vest<span class=\"_ _b\"></span>igac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>esa<span class=\"_ _b\"></span>rroll<span class=\"_ _b\"></span>o qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>ren<span class=\"_ _b\"></span> en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cti<span class=\"_ _b\"></span>vo de<span class=\"_ _b\"></span>l bal<span class=\"_ _b\"></span>ance<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e la<span class=\"_ _0\"></span> S<span class=\"_ _0\"></span>oci<span class=\"_ _b\"></span>edad<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>ina<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>mpo<span class=\"_ _0\"></span>rte<span class=\"_ _0\"></span> q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>a e<span class=\"_ _b\"></span>n la<span class=\"_ _b\"></span> Not<span class=\"_ _0\"></span>a 8<span class=\"_ _0\"></span>. La<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>prop<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>dist<span class=\"_ _b\"></span>ribu<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>resul<span class=\"_ _b\"></span>tado<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>otr<span class=\"_ _0\"></span>as rese<span class=\"_ _b\"></span>rvas de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>soci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>dom<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>pr<span class=\"_ _0\"></span>ese<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ar <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>la<span class=\"_ _b\"></span> Jun<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> Ge<span class=\"_ _b\"></span>nera<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>Acci<span class=\"_ _b\"></span>onis<span class=\"_ _0\"></span>tas<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>as\u00ed<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>bu<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>real<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22 <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>rob<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> si<span class=\"_ _b\"></span>guie<span class=\"_ _b\"></span>nte: Base de reparto y distribuci\u00f3n (Miles de Euros) 31/12/2023 31/12/2022 Base de reparto Resultado del ejercicio de la sociedad dominante (13.557) 58.954 (13.557) 58.954 Distribuci\u00f3n Dividendo - 11.689 Resultados  de ejercicios anteriores (13.557) 47.265 (13.557) 58.954  No<span class=\"_ _b\"></span> exi<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a d<span class=\"_ _b\"></span>istri<span class=\"_ _b\"></span>buci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e d<span class=\"_ _b\"></span>ivid<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>m\u00e1<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span>ll<span class=\"_ _b\"></span>\u00e1 de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>le<span class=\"_ _b\"></span>gale<span class=\"_ _b\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "19.<span class=\"ls0\"> <span class=\"_ _1c\"></span>PR<span class=\"_ _0\"></span>OVE<span class=\"_ _b\"></span>EDORE<span class=\"_ _b\"></span>S Y<span class=\"_ _0\"></span> OT<span class=\"_ _0\"></span>RAS <span class=\"_ _b\"></span>CUENT<span class=\"_ _0\"></span>AS<span class=\"_ _0\"></span> A <span class=\"_ _b\"></span>PAGAR<span class=\"_ _1e\"> </span></span>La<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>osi<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e e<span class=\"_ _b\"></span>ste e<span class=\"_ _b\"></span>p\u00edg<span class=\"_ _0\"></span>raf<span class=\"_ _b\"></span>e es <span class=\"_ _b\"></span>la s<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>:<span class=\"_ _1e\"> </span>Proveedores y otras cuentas a pagar (Miles de Euros) 31/12/2023 31/12/2022 Deudas por compras o prestaci\u00f3n de servicios 29.174 27.492 Deudas con partes vinculadas 1.041 929<span class=\"ls0\"> </span>Anticipos recibidos por pedidos 1.003 1.446 Otras cuentas a pagar 90<span class=\"ls0\"> </span>92<span class=\"ls0\"> </span>Total 31.308 29.959 Tod<span class=\"_ _b\"></span>as las cuen<span class=\"_ _b\"></span>tas a pag<span class=\"_ _b\"></span>ar venc<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>den<span class=\"_ _0\"></span>tro<span class=\"_ _0\"></span> de los do<span class=\"_ _0\"></span>ce me<span class=\"_ _b\"></span>ses sigu<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es al<span class=\"_ _0\"></span> cier<span class=\"_ _b\"></span>re de cad<span class=\"_ _0\"></span>a ejer<span class=\"_ _b\"></span>cici<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Las deu<span class=\"_ _0\"></span>da<span class=\"_ _b\"></span>s con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rte<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ncu<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>ref<span class=\"_ _b\"></span>ier<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> p<span class=\"_ _b\"></span>rinci<span class=\"_ _b\"></span>palm<span class=\"_ _b\"></span>ente<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a l<span class=\"_ _b\"></span>as <span class=\"_ _0\"></span>asi<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> e<span class=\"_ _b\"></span>statu<span class=\"_ _b\"></span>tari<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>mie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>ros <span class=\"_ _b\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Con<span class=\"_ _b\"></span>sejo <span class=\"_ _b\"></span>de Ad<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span>  P<span class=\"_ _b\"></span>harm<span class=\"_ _0\"></span>a <span class=\"_ _9\"> </span>Ma<span class=\"_ _0\"></span>r <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span>as<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span>nes <span class=\"_ _9\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _9\"> </span>p<span class=\"_ _0\"></span>ert<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>cia<span class=\"_ _b\"></span>  a<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>comi<span class=\"_ _0\"></span>t\u00e9<span class=\"_ _0\"></span>s <span class=\"_ _9\"> </span>de<span class=\"_ _b\"></span>lega<span class=\"_ _b\"></span>dos <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>Pha<span class=\"_ _b\"></span>rma <span class=\"_ _9\"> </span>Ma<span class=\"_ _0\"></span>r<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span>ven<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s y <span class=\"_ _b\"></span>no <span class=\"_ _0\"></span>cob<span class=\"_ _b\"></span>rada<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>(1.041 m<span class=\"_ _0\"></span>il<span class=\"_ _b\"></span>es de<span class=\"_ _b\"></span> eur<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> dic<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>023<span class=\"_ _b\"></span> <span class=\"ls5\">y <span class=\"ls8\">929</span></span> mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> en<span class=\"_ _b\"></span> 202<span class=\"_ _0\"></span>2).<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Los <span class=\"_ _7\"></span>anticipos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>recibidos <span class=\"_ _e\"></span>por <span class=\"_ _e\"></span>pedidos <span class=\"_ _7\"></span>reg<span class=\"_ _3\"></span>istrados <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>202<span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>ascie<span class=\"_ _3\"></span>nden <span class=\"_ _7\"></span>a <span class=\"_ _e\"></span>1.003 <span class=\"_ _e\"></span>mile<span class=\"_ _3\"></span>s <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>euros <span class=\"_ _7\"></span>(<span class=\"_ _3\"></span>1.446 <span class=\"_ _e\"></span>miles <span class=\"_ _e\"></span>de euros en 2022<span class=\"lsb\">).<span class=\"_ _3\"></span></span><span class=\"fs5\"> </span>El<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>tal<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>pago<span class=\"_ _b\"></span>s po<span class=\"_ _b\"></span>r ope<span class=\"_ _b\"></span>racio<span class=\"_ _b\"></span>nes <span class=\"_ _b\"></span>come<span class=\"_ _0\"></span>rci<span class=\"_ _b\"></span>ales<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rea<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>zadas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dur<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> l<span class=\"_ _b\"></span>os <span class=\"_ _0\"></span>eje<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>os <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _b\"></span>y 20<span class=\"_ _b\"></span>22 <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>ndi<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> pa<span class=\"_ _0\"></span>go<span class=\"_ _0\"></span> al<span class=\"_ _b\"></span> cie<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>rel<span class=\"_ _b\"></span>aci\u00f3<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n l<span class=\"_ _b\"></span>os p<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>zos<span class=\"_ _0\"></span> m\u00e1<span class=\"_ _b\"></span>ximo<span class=\"_ _0\"></span>s l<span class=\"_ _b\"></span>egal<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>pre<span class=\"_ _0\"></span>vis<span class=\"_ _0\"></span>tos<span class=\"_ _b\"></span> en <span class=\"_ _b\"></span>la L<span class=\"_ _0\"></span>ey <span class=\"_ _b\"></span>18/2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> si<span class=\"_ _b\"></span>guie<span class=\"_ _b\"></span>nte: Informaci\u00f3n pagos 31/12/2023 31/12/2022 Periodo medio de pago a proveedores (d\u00edas) 49<span class=\"ls0\"> </span>51<span class=\"ls0\"> </span>Ratio de operaciones pagadas (d\u00edas) 50<span class=\"ls0\"> </span>54<span class=\"ls0\"> </span>Ratio de operaciones pendientes de pago (d\u00edas) 30<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>Total pagos realizados (miles de euros) - (4) 120.025 104.249 Total pagos pendientes (miles de euros) 12.191 14.489 Total facturas recibidas (n\u00famero de facturas) 12.409 13.479 Total facturas pagadas en menos de 60 d\u00edas (n\u00famero de facturas)- (1) 6.624 7.482 Total facturas recibidas (miles de euros) 132.216 120.488 Total facturas pagadas en menos de 60 d\u00edas (miles de euros) - (3) 77.080 68.513 Porcentaje sobre el n\u00famero total de facturas pagadas = (1) / (2) 60,0% 61,5% Porcentaje sobre el importe total de facturas pagadas = (3) / (4) 64,2% 65,7% Facturas pagadas (n\u00famero de facturas) - (2) 11.041 12.169 El <span class=\"_ _3\"></span><span class=\"ls0\">per<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> medi<span class=\"_ _b\"></span>o de pag<span class=\"_ _0\"></span>o a pro<span class=\"_ _0\"></span>vee<span class=\"_ _b\"></span>dore<span class=\"_ _0\"></span>s du<span class=\"_ _b\"></span>rante<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> ejer<span class=\"_ _b\"></span>cicio<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>com<span class=\"_ _0\"></span>pre<span class=\"_ _b\"></span>ndid<span class=\"_ _0\"></span>o de<span class=\"_ _b\"></span>l 1 de ene<span class=\"_ _b\"></span>ro al 31<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>de di<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>mbre<span class=\"_ _0\"></span> de </span>202<span class=\"ls0\">3 e<span class=\"_ _b\"></span>s de<span class=\"_ _0\"></span> <span class=\"ls8\">49</span> d<span class=\"_ _b\"></span>\u00edas (<span class=\"_ _0\"></span><span class=\"ls8\">51<span class=\"ls0\"> d\u00ed<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>022<span class=\"_ _0\"></span><span class=\"ls18\">).<span class=\"ls0\"> </span></span></span></span></span>La<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nf<span class=\"_ _0\"></span>orm<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n i<span class=\"_ _b\"></span>nclu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>teri<span class=\"_ _b\"></span>orme<span class=\"_ _0\"></span>nte<span class=\"_ _b\"></span> se r<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ie<span class=\"_ _b\"></span>re \u00fa<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>cam<span class=\"_ _b\"></span>ente<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ade<span class=\"_ _b\"></span>s dom<span class=\"_ _b\"></span>icil<span class=\"_ _b\"></span>iada<span class=\"_ _b\"></span>s en <span class=\"_ _b\"></span>Espa<span class=\"_ _0\"></span>\u00f1a.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "20.<span class=\"ls0\"> <span class=\"_ _1c\"></span>ING<span class=\"_ _0\"></span>RE<span class=\"_ _0\"></span>SOS<span class=\"_ _b\"></span> DIFE<span class=\"_ _b\"></span>RIDOS<span class=\"_ _b\"></span> COR<span class=\"_ _0\"></span>RI<span class=\"_ _0\"></span>ENT<span class=\"_ _0\"></span>ES<span class=\"_ _b\"></span> Y N<span class=\"_ _0\"></span>O C<span class=\"_ _0\"></span>ORR<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>ENT<span class=\"_ _0\"></span>ES </span>Com<span class=\"_ _b\"></span>o <span class=\"_ _3\"></span>se in<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ca en la<span class=\"_ _0\"></span> Nota<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>1, en di<span class=\"_ _0\"></span>cie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>re de<span class=\"_ _0\"></span> 2019<span class=\"_ _b\"></span>, <span class=\"_ _3\"></span>Pharm<span class=\"_ _0\"></span>a mar<span class=\"_ _0\"></span> suscr<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>un cont<span class=\"_ _0\"></span>rat<span class=\"_ _b\"></span>o <span class=\"_ _3\"></span>de li<span class=\"_ _b\"></span>cenci<span class=\"_ _0\"></span>a en exc<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>siv<span class=\"_ _b\"></span>a con<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Jaz<span class=\"_ _0\"></span>z Phar<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>ceu<span class=\"_ _0\"></span>ti<span class=\"_ _b\"></span>cals<span class=\"_ _0\"></span>, en rela<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>con Zep<span class=\"_ _0\"></span>zel<span class=\"_ _0\"></span>ca.<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>P<span class=\"_ _0\"></span>or la firm<span class=\"_ _b\"></span>a <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>mism<span class=\"_ _b\"></span>o, <span class=\"_ _3\"></span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _0\"></span>a Mar reci<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>\u00f3 un cobro<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>up-<span class=\"_ _1e\"> </span>fro<span class=\"_ _b\"></span>nt <span class=\"_ _18\"></span>no <span class=\"_ _18\"></span>re<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>bol<span class=\"_ _b\"></span>sabl<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>en <span class=\"_ _18\"></span>el<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>mes <span class=\"_ _18\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>ene<span class=\"_ _0\"></span>ro <span class=\"_ _18\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>2020<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>impo<span class=\"_ _0\"></span>rte<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>20<span class=\"_ _0\"></span>0 <span class=\"_ _18\"></span>mil<span class=\"_ _0\"></span>lon<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>d\u00f3la<span class=\"_ _b\"></span>res <span class=\"_ _18\"></span>(18<span class=\"_ _0\"></span>1 <span class=\"_ _18\"></span>mi<span class=\"_ _0\"></span>ll<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>euro<span class=\"_ _b\"></span>s). Po<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>orm<span class=\"_ _b\"></span>ente<span class=\"_ _0\"></span> y a con<span class=\"_ _b\"></span>secu<span class=\"_ _b\"></span>enci<span class=\"_ _0\"></span>a de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>la a<span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n acel<span class=\"_ _b\"></span>erad<span class=\"_ _b\"></span>a para<span class=\"_ _0\"></span> come<span class=\"_ _b\"></span>rcia<span class=\"_ _b\"></span>liza<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n de Zepzelca <span class=\"_ _3\"></span>obt<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>la FDA<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>el<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>mes <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>juni<span class=\"_ _b\"></span>o <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>20<span class=\"_ _0\"></span>20,<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Pha<span class=\"_ _b\"></span>rma <span class=\"_ _7\"></span>Ma<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>reci<span class=\"_ _b\"></span>bi\u00f3 <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>Jaz<span class=\"_ _0\"></span>z <span class=\"_ _7\"></span>Pha<span class=\"_ _b\"></span>rmace<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ica<span class=\"_ _b\"></span>ls <span class=\"_ _7\"></span>ot<span class=\"_ _0\"></span>ro <span class=\"_ _3\"></span>pago<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>10<span class=\"_ _0\"></span>0 <span class=\"_ _7\"></span>mi<span class=\"_ _b\"></span>llone<span class=\"_ _b\"></span>s <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span><span class=\"ls1b\">e </span>d\u00f3<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span> (8<span class=\"_ _0\"></span>8,<span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>de e<span class=\"_ _0\"></span>uro<span class=\"_ _b\"></span>s). Tal<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>como<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ca en <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Not<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span><span class=\"ls11\">2.23.3</span> <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span>gre<span class=\"_ _b\"></span>sos<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>asoc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>acue<span class=\"_ _b\"></span>rdos<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>lic<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>, co-de<span class=\"_ _0\"></span>sar<span class=\"_ _0\"></span>rol<span class=\"_ _b\"></span>lo y <span class=\"_ _7\"></span>ot<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> op<span class=\"_ _0\"></span>era<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>sim<span class=\"_ _b\"></span>ila<span class=\"_ _0\"></span>res,<span class=\"_ _b\"></span> deb<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>la<span class=\"_ _b\"></span>cion<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>con<span class=\"_ _b\"></span> las<span class=\"_ _0\"></span> co<span class=\"_ _b\"></span>ntra<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cio<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s q<span class=\"_ _b\"></span>ue t<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span> qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sat<span class=\"_ _0\"></span>isf<span class=\"_ _b\"></span>acer <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Si <span class=\"_ _b\"></span>el<span class=\"_ _1e\"> </span>Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a\u00edd<span class=\"_ _b\"></span>o <span class=\"_ _e\"></span>cont<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>lm<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>obli<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>sati<span class=\"_ _0\"></span>sfa<span class=\"_ _b\"></span>cer <span class=\"_ _e\"></span>una<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>obli<span class=\"_ _b\"></span>gaci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>dese<span class=\"_ _0\"></span>mpe<span class=\"_ _b\"></span>\u00f1o, <span class=\"_ _e\"></span>ent<span class=\"_ _b\"></span>onces<span class=\"_ _0\"></span>, <span class=\"_ _e\"></span>se<span class=\"_ _1e\"> </span>rec<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>oce<span class=\"_ _b\"></span>r\u00e1n c<span class=\"_ _0\"></span>omo<span class=\"_ _b\"></span> dife<span class=\"_ _b\"></span>rido<span class=\"_ _0\"></span>s aq<span class=\"_ _b\"></span>uell<span class=\"_ _b\"></span>a par<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> los i<span class=\"_ _b\"></span>ngre<span class=\"_ _0\"></span>sos<span class=\"_ _0\"></span> qu<span class=\"_ _0\"></span>e co<span class=\"_ _0\"></span>rre<span class=\"_ _b\"></span>spon<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>n a<span class=\"_ _0\"></span> lo<span class=\"_ _0\"></span>s co<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>rom<span class=\"_ _b\"></span>isos e<span class=\"_ _b\"></span>stabl<span class=\"_ _b\"></span>ecid<span class=\"_ _0\"></span>os e<span class=\"_ _b\"></span>n el<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cue<span class=\"_ _0\"></span>rd<span class=\"_ _0\"></span>o y<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>uya<span class=\"_ _0\"></span> e<span class=\"_ _b\"></span>jecu<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> te<span class=\"_ _b\"></span>nga <span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>gar<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s p<span class=\"_ _b\"></span>oste<span class=\"_ _b\"></span>riore<span class=\"_ _b\"></span>s. El<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>sal<span class=\"_ _b\"></span>do d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>ep\u00ed<span class=\"_ _0\"></span>gra<span class=\"_ _b\"></span>fes a<span class=\"_ _b\"></span>l 31<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>mbre<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e 2<span class=\"_ _b\"></span>023 y<span class=\"_ _0\"></span> 20<span class=\"_ _b\"></span>22 e<span class=\"_ _0\"></span>s c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>sigu<span class=\"_ _0\"></span>e: In<span class=\"_ _0\"></span>gre<span class=\"_ _0\"></span>sos<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>no co<span class=\"_ _b\"></span>rrie<span class=\"_ _b\"></span>nte<span class=\"_ _0\"></span>s A <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>dic<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>202<span class=\"_ _0\"></span>3,<span class=\"_ _0\"></span> e<span class=\"_ _b\"></span>l <span class=\"_ _0\"></span>sal<span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ingr<span class=\"_ _0\"></span>eso<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>dif<span class=\"_ _0\"></span>eri<span class=\"_ _b\"></span>dos <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>cor<span class=\"_ _0\"></span>rie<span class=\"_ _b\"></span>ntes <span class=\"_ _b\"></span>as<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>end<span class=\"_ _b\"></span>e 22.137 <span class=\"_ _b\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> e<span class=\"_ _b\"></span>uros <span class=\"_ _b\"></span>e <span class=\"_ _b\"></span>incl<span class=\"_ _b\"></span>uye in<span class=\"_ _0\"></span>gre<span class=\"_ _b\"></span>sos dif<span class=\"_ _0\"></span>eri<span class=\"_ _b\"></span>dos po<span class=\"_ _0\"></span>r imp<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> de <span class=\"_ _3\"></span>19.866 <span class=\"_ _3\"></span>mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s de euro<span class=\"_ _b\"></span>s <span class=\"_ _3\"></span>(<span class=\"ls8\">43.330</span> <span class=\"_ _3\"></span>mil<span class=\"_ _0\"></span>es de eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> en 202<span class=\"_ _0\"></span>2) qu<span class=\"_ _0\"></span>e se cor<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>spo<span class=\"_ _b\"></span>nden<span class=\"_ _b\"></span> con <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _e\"></span>cobros <span class=\"_ _a\"></span>mencionados <span class=\"_ _e\"></span>(300 <span class=\"_ _a\"></span>millones <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>d\u00f3lares, <span class=\"_ _a\"></span>269,5 <span class=\"_ _e\"></span>millones <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euro<span class=\"_ _0\"></span>s), <span class=\"_ _a\"></span>derivado<span class=\"_ _b\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>del acuerdo de li<span class=\"_ _b\"></span>cencia de lurbi<span class=\"_ _0\"></span>nectedina<span class=\"_ _0\"></span> suscrito <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>on Ja<span class=\"_ _0\"></span>zz Pharma<span class=\"_ _0\"></span>ceuticals<span class=\"_ _0\"></span>.  Ad<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>onal<span class=\"_ _b\"></span>ment<span class=\"_ _b\"></span>e, in<span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>uye<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>subve<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> qu<span class=\"_ _b\"></span>e est<span class=\"_ _b\"></span>\u00e1n d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sti<span class=\"_ _b\"></span>nada<span class=\"_ _0\"></span>s a<span class=\"_ _b\"></span> la <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>aci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>vil<span class=\"_ _b\"></span>izad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>mat<span class=\"_ _b\"></span>eria<span class=\"_ _0\"></span>l d<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tro de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _3\"></span>pro<span class=\"_ _0\"></span>yec<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>I+D<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>seg<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>on<span class=\"_ _0\"></span>col<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>\u00eda<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>RN<span class=\"_ _0\"></span>Ai<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>cuyo<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>sal<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>asc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nd<span class=\"_ _b\"></span>e <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span><span class=\"ls8\">2.271</span> <span class=\"_ _7\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>eur<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>en<span class=\"_ _0\"></span> 202<span class=\"ls0\">3 (<span class=\"ls8\">1.569</span> <span class=\"_ _3\"></span>mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s de eur<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> en 202<span class=\"_ _0\"></span>2).<span class=\"_ _0\"></span> Las<span class=\"_ _0\"></span> subv<span class=\"_ _0\"></span>enc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s ref<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>jad<span class=\"_ _b\"></span>as a cont<span class=\"_ _b\"></span>inua<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> cor<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>pon<span class=\"_ _b\"></span>den en<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>su may<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>\u00eda<span class=\"_ _b\"></span> </span>a <span class=\"_ _0\"></span>sub<span class=\"_ _0\"></span>ven<span class=\"_ _b\"></span>cion<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e i<span class=\"_ _b\"></span>nter<span class=\"_ _0\"></span>\u00e9s.<span class=\"_ _b\"></span> Ingresos diferidos no corrientes (Miles de Euros) 31/12/2023 31/12/2022 Subvenciones 2.271 1.569 Acuerdos de Licencia  19.866 43.330 Total 22.137 44.899 In<span class=\"_ _0\"></span>gre<span class=\"_ _0\"></span>sos<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>corri<span class=\"_ _b\"></span>ente<span class=\"_ _b\"></span>s<span class=\"fs3\"> </span>A <span class=\"_ _3\"></span>31 de <span class=\"_ _3\"></span>dici<span class=\"_ _b\"></span>embr<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>este<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>apa<span class=\"_ _0\"></span>rta<span class=\"_ _b\"></span>do <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span>clu<span class=\"_ _0\"></span>ye pri<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>pal<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>impo<span class=\"_ _b\"></span>rtes cor<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>spo<span class=\"_ _b\"></span>ndie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es al <span class=\"_ _3\"></span>acue<span class=\"_ _b\"></span>rdo con Jaz<span class=\"_ _b\"></span>z Ph<span class=\"_ _0\"></span>arm<span class=\"_ _0\"></span>ace<span class=\"_ _b\"></span>utic<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nte<span class=\"_ _b\"></span> men<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ona<span class=\"_ _b\"></span>do y que se e<span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>peran <span class=\"_ _0\"></span>reconocer en<span class=\"_ _0\"></span> los p<span class=\"_ _0\"></span>r\u00f3ximos doce<span class=\"_ _0\"></span> meses.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "Ad<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>onal<span class=\"_ _b\"></span>ment<span class=\"_ _b\"></span>e, in<span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>uye<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>subve<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> qu<span class=\"_ _b\"></span>e est<span class=\"_ _b\"></span>\u00e1n d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>sti<span class=\"_ _b\"></span>nada<span class=\"_ _0\"></span>s a<span class=\"_ _b\"></span> la <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>aci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>vil<span class=\"_ _b\"></span>izad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>mat<span class=\"_ _b\"></span>eria<span class=\"_ _0\"></span>l d<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tro de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _3\"></span>pro<span class=\"_ _0\"></span>yec<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>I+D<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>seg<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>on<span class=\"_ _0\"></span>col<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>\u00eda<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>RN<span class=\"_ _0\"></span>Ai<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>cuyo<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>sal<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>asc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nd<span class=\"_ _b\"></span>e <span class=\"_ _7\"></span>a <span class=\"_ _a\"></span><span class=\"ls8\">2.271</span> <span class=\"_ _7\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>eur<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>en<span class=\"_ _0\"></span> 202<span class=\"ls0\">3 (<span class=\"ls8\">1.569</span> <span class=\"_ _3\"></span>mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s de eur<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> en 202<span class=\"_ _0\"></span>2).<span class=\"_ _0\"></span> Las<span class=\"_ _0\"></span> subv<span class=\"_ _0\"></span>enc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s ref<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>jad<span class=\"_ _b\"></span>as a cont<span class=\"_ _b\"></span>inua<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> cor<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>pon<span class=\"_ _b\"></span>den en<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>su may<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>\u00eda<span class=\"_ _b\"></span> </span>a <span class=\"_ _0\"></span>sub<span class=\"_ _0\"></span>ven<span class=\"_ _b\"></span>cion<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e i<span class=\"_ _b\"></span>nter<span class=\"_ _0\"></span>\u00e9s.<span class=\"_ _b\"></span> Ingresos diferidos no corrientes (Miles de Euros) 31/12/2023 31/12/2022 Subvenciones 2.271 1.569 Acuerdos de Licencia  19.866 43.330 Total 22.137 44.899 In<span class=\"_ _0\"></span>gre<span class=\"_ _0\"></span>sos<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>corri<span class=\"_ _b\"></span>ente<span class=\"_ _b\"></span>s<span class=\"fs3\"> </span>A <span class=\"_ _3\"></span>31 de <span class=\"_ _3\"></span>dici<span class=\"_ _b\"></span>embr<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>este<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>apa<span class=\"_ _0\"></span>rta<span class=\"_ _b\"></span>do <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span>clu<span class=\"_ _0\"></span>ye pri<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>pal<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>impo<span class=\"_ _b\"></span>rtes cor<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>spo<span class=\"_ _b\"></span>ndie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es al <span class=\"_ _3\"></span>acue<span class=\"_ _b\"></span>rdo con Jaz<span class=\"_ _b\"></span>z Ph<span class=\"_ _0\"></span>arm<span class=\"_ _0\"></span>ace<span class=\"_ _b\"></span>utic<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nte<span class=\"_ _b\"></span> men<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ona<span class=\"_ _b\"></span>do y que se e<span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>peran <span class=\"_ _0\"></span>reconocer en<span class=\"_ _0\"></span> los p<span class=\"_ _0\"></span>r\u00f3ximos doce<span class=\"_ _0\"></span> meses.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "21.<span class=\"ls0\"> <span class=\"_ _1c\"></span>OTR<span class=\"_ _0\"></span>OS <span class=\"_ _0\"></span>PA<span class=\"_ _0\"></span>SI<span class=\"_ _0\"></span>VOS<span class=\"_ _b\"></span> CORR<span class=\"_ _0\"></span>IE<span class=\"_ _b\"></span>NTES<span class=\"_ _b\"></span> </span>El <span class=\"_ _3\"></span>ep\u00ed<span class=\"_ _3\"></span>grafe <span class=\"_ _7\"></span>otros <span class=\"_ _7\"></span>pasivos <span class=\"_ _7\"></span>corrientes <span class=\"_ _7\"></span>recoge <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>15.840<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>(19.359 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>en 202<span class=\"ls0\">2), do<span class=\"_ _0\"></span>nde <span class=\"_ _0\"></span>fundamenta<span class=\"_ _3\"></span>lmente <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registra <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>por i<span class=\"_ _0\"></span>mporte de 11.973 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros (15.155 <span class=\"_ _0\"></span>miles </span>de <span class=\"_ _18\"></span>e<span class=\"_ _3\"></span>uros <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>20<span class=\"_ _3\"></span>22) <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>corr<span class=\"_ _3\"></span>esponde <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>descue<span class=\"_ _3\"></span>ntos <span class=\"_ _b\"></span>re<span class=\"_ _3\"></span>alizados <span class=\"_ _b\"></span>sobre <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>distribuci\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>productos <span class=\"_ _b\"></span>b<span class=\"_ _3\"></span>ajo <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>sistem<span class=\"_ _3\"></span>a de <span class=\"_ _9\"> </span>\u201cAutorisation  d\u00b4acc\u00e9s <span class=\"_ _9\"> </span>compassione<span class=\"_ _3\"></span>l <span class=\"_ _9\"> </span>or <span class=\"_ _9\"> </span>AAC\u201d<span class=\"_ _3\"></span><span class=\"ff2\">  en <span class=\"_ _9\"> </span>Francia<span class=\"lsa\">.  </span>Estos <span class=\"_ _9\"> </span>descuentos <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>aplican<span class=\"_ _3\"></span>  mediante <span class=\"_ _9\"> </span>un </span>escalado en base a <span class=\"_ _3\"></span>las cantidades fact<span class=\"_ _3\"></span>uradas bajo el <span class=\"_ _3\"></span>mencionado sistema <span class=\"_ _3\"></span>AAC. <span class=\"_ _7\"></span> Zepzelca <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>encuentra <span class=\"_ _a\"></span>actualmente <span class=\"_ _e\"></span>enmarcad<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>este <span class=\"_ _e\"></span>sistema, <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>m\u00e1s <span class=\"_ _e\"></span>concret<span class=\"_ _3\"></span>amente <span class=\"_ _e\"></span>bajo <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>ep\u00edgraf<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>de \u201cAutorisation <span class=\"_ _7\"></span>d\u00b4ac<span class=\"_ _3\"></span>c\u00e9s <span class=\"_ _7\"></span>compass<span class=\"_ _3\"></span>ionel <span class=\"_ _7\"></span>tr\u00e9s <span class=\"_ _7\"></span>pr\u00e9coc<span class=\"_ _3\"></span>e\u201d, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>tanto,<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>sujeto <span class=\"_ _7\"></span>a <span class=\"_ _e\"></span>esta <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>ueva <span class=\"_ _7\"></span>normativa.<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>Cuando <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>l producto sea aprobado por la <span class=\"_ _b\"></span>Co<span class=\"_ _3\"></span>misi\u00f3n Europea y por tanto goce de la autorizaci\u00f3n para <span class=\"_ _0\"></span>su comercializaci\u00f3n<span class=\"_ _3\"></span> en Francia, ya no le ser\u00e1 <span class=\"_ _3\"></span>de aplicaci\u00f3n <span class=\"_ _3\"></span>esta normativa<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> Adem\u00e1s, en <span class=\"_ _b\"></span>este ep\u00edgrafe, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registran importes <span class=\"_ _b\"></span>adeu<span class=\"_ _3\"></span>dados a <span class=\"_ _b\"></span>administrac<span class=\"_ _3\"></span>iones p\u00fablicas <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _0\"></span>importe de 3.402 miles de euros (1.<span class=\"_ _3\"></span>836 miles<span class=\"_ _3\"></span> de euros en 20<span class=\"_ _3\"></span>22).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "21.<span class=\"ls0\"> <span class=\"_ _1c\"></span>OTR<span class=\"_ _0\"></span>OS <span class=\"_ _0\"></span>PA<span class=\"_ _0\"></span>SI<span class=\"_ _0\"></span>VOS<span class=\"_ _b\"></span> CORR<span class=\"_ _0\"></span>IE<span class=\"_ _b\"></span>NTES<span class=\"_ _b\"></span> </span>El <span class=\"_ _3\"></span>ep\u00ed<span class=\"_ _3\"></span>grafe <span class=\"_ _7\"></span>otros <span class=\"_ _7\"></span>pasivos <span class=\"_ _7\"></span>corrientes <span class=\"_ _7\"></span>recoge <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>15.840<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>(19.359 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>en 202<span class=\"ls0\">2), do<span class=\"_ _0\"></span>nde <span class=\"_ _0\"></span>fundamenta<span class=\"_ _3\"></span>lmente <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registra <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>por i<span class=\"_ _0\"></span>mporte de 11.973 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros (15.155 <span class=\"_ _0\"></span>miles </span>de <span class=\"_ _18\"></span>e<span class=\"_ _3\"></span>uros <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>20<span class=\"_ _3\"></span>22) <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>corr<span class=\"_ _3\"></span>esponde <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>descue<span class=\"_ _3\"></span>ntos <span class=\"_ _b\"></span>re<span class=\"_ _3\"></span>alizados <span class=\"_ _b\"></span>sobre <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>distribuci\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>productos <span class=\"_ _b\"></span>b<span class=\"_ _3\"></span>ajo <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>sistem<span class=\"_ _3\"></span>a de <span class=\"_ _9\"> </span>\u201cAutorisation  d\u00b4acc\u00e9s <span class=\"_ _9\"> </span>compassione<span class=\"_ _3\"></span>l <span class=\"_ _9\"> </span>or <span class=\"_ _9\"> </span>AAC\u201d<span class=\"_ _3\"></span><span class=\"ff2\">  en <span class=\"_ _9\"> </span>Francia<span class=\"lsa\">.  </span>Estos <span class=\"_ _9\"> </span>descuentos <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>aplican<span class=\"_ _3\"></span>  mediante <span class=\"_ _9\"> </span>un </span>escalado en base a <span class=\"_ _3\"></span>las cantidades fact<span class=\"_ _3\"></span>uradas bajo el <span class=\"_ _3\"></span>mencionado sistema <span class=\"_ _3\"></span>AAC. <span class=\"_ _7\"></span> Zepzelca <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>encuentra <span class=\"_ _a\"></span>actualmente <span class=\"_ _e\"></span>enmarcad<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>este <span class=\"_ _e\"></span>sistema, <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>m\u00e1s <span class=\"_ _e\"></span>concret<span class=\"_ _3\"></span>amente <span class=\"_ _e\"></span>bajo <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>ep\u00edgraf<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>de \u201cAutorisation <span class=\"_ _7\"></span>d\u00b4ac<span class=\"_ _3\"></span>c\u00e9s <span class=\"_ _7\"></span>compass<span class=\"_ _3\"></span>ionel <span class=\"_ _7\"></span>tr\u00e9s <span class=\"_ _7\"></span>pr\u00e9coc<span class=\"_ _3\"></span>e\u201d, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>tanto,<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>sujeto <span class=\"_ _7\"></span>a <span class=\"_ _e\"></span>esta <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>ueva <span class=\"_ _7\"></span>normativa.<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>Cuando <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>l producto sea aprobado por la <span class=\"_ _b\"></span>Co<span class=\"_ _3\"></span>misi\u00f3n Europea y por tanto goce de la autorizaci\u00f3n para <span class=\"_ _0\"></span>su comercializaci\u00f3n<span class=\"_ _3\"></span> en Francia, ya no le ser\u00e1 <span class=\"_ _3\"></span>de aplicaci\u00f3n <span class=\"_ _3\"></span>esta normativa<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> Adem\u00e1s, en <span class=\"_ _b\"></span>este ep\u00edgrafe, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registran importes <span class=\"_ _b\"></span>adeu<span class=\"_ _3\"></span>dados a <span class=\"_ _b\"></span>administrac<span class=\"_ _3\"></span>iones p\u00fablicas <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _0\"></span>importe de 3.402 miles de euros (1.<span class=\"_ _3\"></span>836 miles<span class=\"_ _3\"></span> de euros en 20<span class=\"_ _3\"></span>22).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "21.<span class=\"ls0\"> <span class=\"_ _1c\"></span>OTR<span class=\"_ _0\"></span>OS <span class=\"_ _0\"></span>PA<span class=\"_ _0\"></span>SI<span class=\"_ _0\"></span>VOS<span class=\"_ _b\"></span> CORR<span class=\"_ _0\"></span>IE<span class=\"_ _b\"></span>NTES<span class=\"_ _b\"></span> </span>El <span class=\"_ _3\"></span>ep\u00ed<span class=\"_ _3\"></span>grafe <span class=\"_ _7\"></span>otros <span class=\"_ _7\"></span>pasivos <span class=\"_ _7\"></span>corrientes <span class=\"_ _7\"></span>recoge <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>15.840<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>(19.359 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>en 202<span class=\"ls0\">2), do<span class=\"_ _0\"></span>nde <span class=\"_ _0\"></span>fundamenta<span class=\"_ _3\"></span>lmente <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registra <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>por i<span class=\"_ _0\"></span>mporte de 11.973 <span class=\"_ _b\"></span>miles de <span class=\"_ _b\"></span>euros (15.155 <span class=\"_ _0\"></span>miles </span>de <span class=\"_ _18\"></span>e<span class=\"_ _3\"></span>uros <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>20<span class=\"_ _3\"></span>22) <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>corr<span class=\"_ _3\"></span>esponde <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>descue<span class=\"_ _3\"></span>ntos <span class=\"_ _b\"></span>re<span class=\"_ _3\"></span>alizados <span class=\"_ _b\"></span>sobre <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>distribuci\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>productos <span class=\"_ _b\"></span>b<span class=\"_ _3\"></span>ajo <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>sistem<span class=\"_ _3\"></span>a de <span class=\"_ _9\"> </span>\u201cAutorisation  d\u00b4acc\u00e9s <span class=\"_ _9\"> </span>compassione<span class=\"_ _3\"></span>l <span class=\"_ _9\"> </span>or <span class=\"_ _9\"> </span>AAC\u201d<span class=\"_ _3\"></span><span class=\"ff2\">  en <span class=\"_ _9\"> </span>Francia<span class=\"lsa\">.  </span>Estos <span class=\"_ _9\"> </span>descuentos <span class=\"_ _9\"> </span>se <span class=\"_ _9\"> </span>aplican<span class=\"_ _3\"></span>  mediante <span class=\"_ _9\"> </span>un </span>escalado en base a <span class=\"_ _3\"></span>las cantidades fact<span class=\"_ _3\"></span>uradas bajo el <span class=\"_ _3\"></span>mencionado sistema <span class=\"_ _3\"></span>AAC. <span class=\"_ _7\"></span> Zepzelca <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>encuentra <span class=\"_ _a\"></span>actualmente <span class=\"_ _e\"></span>enmarcad<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>este <span class=\"_ _e\"></span>sistema, <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>m\u00e1s <span class=\"_ _e\"></span>concret<span class=\"_ _3\"></span>amente <span class=\"_ _e\"></span>bajo <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>ep\u00edgraf<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>de \u201cAutorisation <span class=\"_ _7\"></span>d\u00b4ac<span class=\"_ _3\"></span>c\u00e9s <span class=\"_ _7\"></span>compass<span class=\"_ _3\"></span>ionel <span class=\"_ _7\"></span>tr\u00e9s <span class=\"_ _7\"></span>pr\u00e9coc<span class=\"_ _3\"></span>e\u201d, <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>tanto,<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>sujeto <span class=\"_ _7\"></span>a <span class=\"_ _e\"></span>esta <span class=\"_ _7\"></span>n<span class=\"_ _3\"></span>ueva <span class=\"_ _7\"></span>normativa.<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>Cuando <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>l producto sea aprobado por la <span class=\"_ _b\"></span>Co<span class=\"_ _3\"></span>misi\u00f3n Europea y por tanto goce de la autorizaci\u00f3n para <span class=\"_ _0\"></span>su comercializaci\u00f3n<span class=\"_ _3\"></span> en Francia, ya no le ser\u00e1 <span class=\"_ _3\"></span>de aplicaci\u00f3n <span class=\"_ _3\"></span>esta normativa<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> Adem\u00e1s, en <span class=\"_ _b\"></span>este ep\u00edgrafe, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registran importes <span class=\"_ _b\"></span>adeu<span class=\"_ _3\"></span>dados a <span class=\"_ _b\"></span>administrac<span class=\"_ _3\"></span>iones p\u00fablicas <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _0\"></span>importe de 3.402 miles de euros (1.<span class=\"_ _3\"></span>836 miles<span class=\"_ _3\"></span> de euros en 20<span class=\"_ _3\"></span>22).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "22.<span class=\"ls0\"> <span class=\"_ _1c\"></span>DE<span class=\"_ _0\"></span>UDA<span class=\"_ _0\"></span> FI<span class=\"_ _b\"></span>NANCI<span class=\"_ _0\"></span>ER<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> </span>El <span class=\"_ _3\"></span>detalle <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>deudas <span class=\"_ _3\"></span>fin<span class=\"_ _3\"></span>ancieras <span class=\"_ _3\"></span>no <span class=\"_ _7\"></span>corrientes <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cor<span class=\"_ _3\"></span>rientes <span class=\"_ _3\"></span>del <span class=\"_ _e\"></span>Grupo <span class=\"_ _7\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span>3 <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>2022 es el siguiente:<span class=\"_ _3\"></span> Des<span class=\"_ _b\"></span>glose<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>deu<span class=\"_ _b\"></span>das <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>or<span class=\"_ _b\"></span>rien<span class=\"_ _0\"></span>tes<span class=\"_ _b\"></span>:<span class=\"_ _3\"></span><span class=\"ff2\">  </span>Desglose deuda financiera no corriente                                    (Miles de Euros) 31/12/2023 31/12/2022 Deudas con entidades de cr\u00e9dito - 231<span class=\"ls0\"> </span>Obligaciones y otros valores negociables 16.769 16.709<span class=\"_ _1e\"> </span><div class=\"c w84 h16 gs4d\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">Deuda financiera con organismos oficiales </div></div><div class=\"c w9c h16 gs4e\"><div class=\"t m0 x96 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">10.267 </div></div><div class=\"c w65 h16 gs4f\"><div class=\"t m0 x64 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">8.943 </div></div><div class=\"c w84 h1e gs50\"><div class=\"t m0 xb hc y563 ff3 fs5 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w9c h1e gs51\"><div class=\"t m0 x96 hc y563 ff3 fs5 fc1 sc0 ls0 ws0\">27.036 </div></div><div class=\"c w65 h1e gs52\"><div class=\"t m0 x96 hc y563 ff3 fs5 fc1 sc0 ls0 ws0\">25.883 </div></div><div class=\"c w1_1 h0_1 gs53\"><div class=\"t m0 x78 h7 y7f6 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x78 h7 y779 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x78 h7 y7f7 ff3 fs1 fc0 sc0 ls0 ws0\">Des<span class=\"_ _b\"></span>glose<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>deu<span class=\"_ _b\"></span>das <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>ie<span class=\"_ _b\"></span>ntes:<span class=\"_ _0\"></span> </div><div class=\"t m0 x78 h8 y7f8 ff4 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w84 h36 gs54\"><div class=\"t m0 xb ha y464 ff5 fs5 fc0 sc0 ls0 ws0\">Desglose deuda financiera corriente                                  </div><div class=\"t m0 xb ha yfb ff5 fs5 fc0 sc0 ls0 ws0\">(Miles de Euros) </div></div><div class=\"c w85 h36 gs55\"><div class=\"t m0 x17 hc y1c1 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2023 </div></div><div class=\"c w67 h36 gs56\"><div class=\"t m0 x61 hc y1c1 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2022 </div></div><div class=\"c w84 h16 gs57\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">Deudas con entidades de cr\u00e9dito </div></div><div class=\"c w85 h16 gs58\"><div class=\"t m0 x64 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">9.985 </div></div><div class=\"c w67 h16 gs59\"><div class=\"t m0 x64 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">8.929 </div></div><div class=\"c w84 h16 gs5a\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">Obligaciones y otros valores negociables </div></div><div class=\"c w85 h16 gs5b\"><div class=\"t m0 x22 he y68 ff2 fs5 fc0 sc0 ls2 ws0\">405<span class=\"ls0\"> </span></div></div><div class=\"c w67 h16 gs5c\"><div class=\"t m0 x22 he y68 ff2 fs5 fc0 sc0 ls2 ws0\">405<span class=\"ls0\"> </span></div></div><div class=\"c w84 h16 gs5d\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">Deuda financiera con organismos oficiales </div></div><div class=\"c w85 h16 gs5e\"><div class=\"t m0 x64 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">2.435 </div></div><div class=\"c w67 h16 gs5f\"><div class=\"t m0 x64 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">3.791 </div></div><div class=\"c w84 h1d gs60\"><div class=\"t m0 xb hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w85 h1d gs61\"><div class=\"t m0 x29 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">12.825 </div></div><div class=\"c w67 h1d gs62\"><div class=\"t m0 x96 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">13.125 </div></div><div class=\"c w1_1 h0_1 gs53\"><div class=\"t m0 x78 h37 y7ff ff2 fs3 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x78 h2 y800 ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x27 h7 y13 ff3 fs1 fc0 sc0 ls11 ws0\">22.1<span class=\"ls0\"> De<span class=\"_ _b\"></span>udas <span class=\"_ _b\"></span>con e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> cr<span class=\"_ _0\"></span>\u00e9di<span class=\"_ _b\"></span>to </span></div><div class=\"t m0 x30 h2 y801 ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x30 h2 y802 ff2 fs1 fc0 sc0 ls0 ws0\">Las <span class=\"_ _e\"></span>deud<span class=\"_ _3\"></span>as <span class=\"_ _e\"></span>no <span class=\"_ _a\"></span>corri<span class=\"_ _3\"></span>entes <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>orrientes <span class=\"_ _a\"></span>est\u00e1n <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>ompue<span class=\"_ _3\"></span>stas <span class=\"_ _e\"></span>por <span class=\"_ _a\"></span>pr\u00e9sta<span class=\"_ _3\"></span>mos <span class=\"_ _e\"></span>b<span class=\"_ _3\"></span>ancarios <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>p\u00f3lizas <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>r\u00e9dito <span class=\"_ _e\"></span>y </div><div class=\"t m0 x30 h8 y803 ff2 fs1 fc0 sc0 ls0 ws0\">efectos descontados, s<span class=\"_ _3\"></span>eg\u00fan se muestra e<span class=\"_ _3\"></span>n el cuadro s<span class=\"_ _3\"></span>iguiente al 31 de dic<span class=\"_ _3\"></span>iembre de 202<span class=\"_ _7\"></span>3 y 2022:<span class=\"ff4 fs4\"> </span></div><div class=\"t m0 x30 h8 y804 ff4 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w2b h4e gs63\"><div class=\"t m0 x18 hc y4a3 ff3 fs5 fc1 sc0 ls0 ws0\">N\u00ba de </div><div class=\"t m0 xb hc y33 ff3 fs5 fc1 sc0 ls0 ws0\">productos </div></div><div class=\"c wf3 h4e gs64\"><div class=\"t m0 xb hc ye2 ff3 fs5 fc1 sc0 ls0 ws0\">Vtos </div></div><div class=\"c wed h4e gs65\"><div class=\"t m0 xb hc ye2 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2023 </div></div><div class=\"c wa9 h4e gs66\"><div class=\"t m0 x18 hc y4a3 ff3 fs5 fc1 sc0 ls0 ws0\">N\u00ba de </div><div class=\"t m0 xb hc y33 ff3 fs5 fc1 sc0 ls0 ws0\">productos </div></div><div class=\"c wf4 h4e gs67\"><div class=\"t m0 xb hc ye2 ff3 fs5 fc1 sc0 ls0 ws0\">Vtos </div></div><div class=\"c wed h4e gs68\"><div class=\"t m0 xb hc ye2 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2022 </div></div><div class=\"c wf2 h1e gs69\"><div class=\"t m0 xd8 ha y563 ff5 fs5 fc0 sc0 ls0 ws0\">Total deuda no corriente </div></div><div class=\"c w2b h1e gs6a\"><div class=\"t m0 x1f hc y563 ff3 fs5 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wed h1e gs6b\"><div class=\"t m0 x1f hc y563 ff3 fs5 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wa9 h1e gs6c\"><div class=\"t m0 x8 hc y563 ff3 fs5 fc1 sc0 ls0 ws0\">1 </div></div><div class=\"c wed h1e gs6d\"><div class=\"t m0 x37 hc y563 ff3 fs5 fc1 sc0 ls2 ws0\">231<span class=\"ls0\"> </span></div></div><div class=\"c wf2 h1e gs6e\"><div class=\"t m0 x87 h88 y96 ff7 fs5 fc0 sc0 ls0 ws0\">Pr\u00e9stamos bancarios </div></div><div class=\"c w2b h1e gs6f\"><div class=\"t m0 x8 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">2 </div></div><div class=\"c wf3 h1e gs70\"><div class=\"t m0 xb he y96 ff2 fs5 fc0 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c wed h1e gs71\"><div class=\"t m0 x29 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">3.226 </div></div><div class=\"c wa9 h1e gs72\"><div class=\"t m0 x8 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">2 </div></div><div class=\"c wf4 h1e gs73\"><div class=\"t m0 xb he y96 ff2 fs5 fc0 sc0 ls2 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c wed h1e gs74\"><div class=\"t m0 x29 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">4.430 </div></div><div class=\"c wf2 h1d gs75\"><div class=\"t m0 xaa h88 y96 ff7 fs5 fc0 sc0 ls0 ws0\">P\u00f3lizas de cr\u00e9dito </div></div><div class=\"c w2b h1d gs76\"><div class=\"t m0 x8 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">7 </div></div><div class=\"c wed h1d gs77\"><div class=\"t m0 x29 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">6.458 </div></div><div class=\"c wa9 h1d gs78\"><div class=\"t m0 x8 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">9 </div></div><div class=\"c wed h1d gs79\"><div class=\"t m0 x29 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">3.506 </div></div><div class=\"c wf2 h9d gs7a\"><div class=\"t m0 x61 h88 y96 ff7 fs5 fc0 sc0 ls0 ws0\">Efectos, certificaciones y l\u00edneas COMEX </div></div><div class=\"c w2b h9d gs7b\"><div class=\"t m0 x8 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">1 </div></div><div class=\"c wf3 h9d gs7c\"><div class=\"t m0 xb he y96 ff2 fs5 fc0 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c wed h9d gs7d\"><div class=\"t m0 x1f hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wa9 h9d gs7e\"><div class=\"t m0 x8 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">1 </div></div><div class=\"c wf4 h9d gs7f\"><div class=\"t m0 xb he y96 ff2 fs5 fc0 sc0 ls2 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c wed h9d gs80\"><div class=\"t m0 x37 hc y96 ff3 fs5 fc1 sc0 ls2 ws0\">721<span class=\"ls0\"> </span></div></div><div class=\"c wf2 h9 gs81\"><div class=\"t m0 x5c h88 y110 ff7 fs5 fc0 sc0 ls0 ws0\">Deudas por intereses y otras deudas </div></div><div class=\"c w2b h9 gs82\"><div class=\"t m0 x1f hc y110 ff3 fs5 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wed h9 gs83\"><div class=\"t m0 x37 hc y110 ff3 fs5 fc1 sc0 ls2 ws0\">301<span class=\"ls0\"> </span></div></div><div class=\"c wa9 h9 gs84\"><div class=\"t m0 x1f hc y110 ff3 fs5 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wed h9 gs85\"><div class=\"t m0 x37 hc y110 ff3 fs5 fc1 sc0 ls2 ws0\">272<span class=\"ls0\"> </span></div></div><div class=\"c wf2 h1e gs86\"><div class=\"t m0 x27 ha y96 ff5 fs5 fc0 sc0 ls0 ws0\">Total deuda corriente </div></div><div class=\"c w2b h1e gs87\"><div class=\"t m0 x22 hc y96 ff3 fs5 fc1 sc0 ls2 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c wed h1e gs88\"><div class=\"t m0 x29 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">9.985 </div></div><div class=\"c wa9 h1e gs89\"><div class=\"t m0 x22 hc y96 ff3 fs5 fc1 sc0 ls2 ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c wed h1e gs8a\"><div class=\"t m0 x29 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">8.929 </div></div><div class=\"c w1_1 h0_1 gs53\"><div class=\"t m0 x30 h8 y604 ff4 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x30 h2 y80f ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x78 h2 y810 ff2 fs1 fc0 sc0 ls0 ws0\">De <span class=\"_ _7\"></span>los <span class=\"_ _e\"></span>pr\u00e9s<span class=\"_ _3\"></span>tamos <span class=\"_ _e\"></span>bancario<span class=\"_ _3\"></span>s <span class=\"_ _e\"></span>corrientes, <span class=\"_ _a\"></span>2.995 <span class=\"_ _e\"></span>miles <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>euros <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>orres<span class=\"_ _3\"></span>ponden <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>pr\u00e9stamo <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>Gen\u00f3m<span class=\"_ _3\"></span>ica <span class=\"_ _7\"></span>en </div><div class=\"t m0 x78 h2 y6fc ff2 fs1 fc0 sc0 ls0 ws0\">liquidaci\u00f3n (4.205 mi<span class=\"_ _3\"></span>les de euros en 20<span class=\"_ _3\"></span>22)<span class=\"_ _3\"></span>. </div><div class=\"t m0 x78 h2 y811 ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x78 h7 y798 ff3 fs1 fc0 sc0 ls0 ws0\">Deuda no corriente<span class=\"_ _3\"></span> </div><div class=\"t m0 x78 h7 y812 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x78 h2 y813 ff2 fs1 fc0 sc0 ls0 ws0\">Al cierre del ejerc<span class=\"_ _3\"></span>icio 2023 toda la <span class=\"_ _3\"></span>deuda c<span class=\"_ _3\"></span>on entidad<span class=\"_ _3\"></span>es de cr\u00e9dito del <span class=\"_ _3\"></span>grupo es c<span class=\"_ _3\"></span>orriente.<span class=\"_ _3\"></span> </div><div class=\"t m0 x78 h2 y814 ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x78 h7 y815 ff3 fs1 fc0 sc0 ls0 ws0\">Deuda corriente<span class=\"_ _3\"></span> </div><div class=\"t m0 x78 h2 y816 ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x78 h2 y817 ff2 fs1 fc0 sc0 ls0 ws0\">Las deudas corrientes c<span class=\"_ _3\"></span>on entidades<span class=\"_ _3\"></span> de cr\u00e9dito se des<span class=\"_ _3\"></span>glosan de la siguie<span class=\"_ _3\"></span>nte forma<span class=\"_ _7\"></span>: </div><div class=\"t m0 x78 h8 y818 ff4 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w84 h52 gs8b\"><div class=\"t m0 xb ha y467 ff5 fs5 fc0 sc0 ls0 ws0\">Desglose deuda corriente con entidades de cr\u00e9dito </div><div class=\"t m0 xb ha y67 ff5 fs5 fc0 sc0 ls0 ws0\">(Miles de Euros) </div></div><div class=\"c w9c h52 gs8c\"><div class=\"t m0 x5b hc y57 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2023 </div></div><div class=\"c w67 h52 gs8d\"><div class=\"t m0 x5b hc y57 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2022 </div></div><div class=\"c w84 h16 gs8e\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">Pr\u00e9stamos bancarios </div></div><div class=\"c w9c h16 gs8f\"><div class=\"t m0 x64 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">3.226 </div></div><div class=\"c w67 h16 gs90\"><div class=\"t m0 x64 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">4.430 </div></div><div class=\"c w84 h16 gs91\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">P\u00f3lizas de cr\u00e9dito </div></div><div class=\"c w9c h16 gs92\"><div class=\"t m0 x64 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">6.458 </div></div><div class=\"c w67 h16 gs93\"><div class=\"t m0 x64 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">3.506 </div></div><div class=\"c w84 h16 gs94\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">Efectos y certificaciones descontados y l\u00edneas COMEX </div></div><div class=\"c w9c h16 gs95\"><div class=\"t m0 x3b he y68 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w67 h16 gs96\"><div class=\"t m0 x22 he y68 ff2 fs5 fc0 sc0 ls2 ws0\">721<span class=\"ls0\"> </span></div></div><div class=\"c w84 h16 gs97\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">Deudas por intereses y otras deudas </div></div><div class=\"c w9c h16 gs98\"><div class=\"t m0 x22 he y68 ff2 fs5 fc0 sc0 ls2 ws0\">301<span class=\"ls0\"> </span></div></div><div class=\"c w67 h16 gs99\"><div class=\"t m0 x22 he y68 ff2 fs5 fc0 sc0 ls2 ws0\">272<span class=\"ls0\"> </span></div></div><div class=\"c w84 h1e gs9a\"><div class=\"t m0 xb hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w9c h1e gs9b\"><div class=\"t m0 x64 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">9.985 </div></div><div class=\"c w67 h1e gs9c\"><div class=\"t m0 x64 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">8.929<span class=\"_ _1e\"> </span></div></div>A 31 de diciembre d<span class=\"_ _3\"></span>e 2023 s<span class=\"_ _3\"></span>olo hay un pr\u00e9s<span class=\"_ _3\"></span>tamo banc<span class=\"_ _3\"></span>ario que est\u00e1 suj<span class=\"_ _3\"></span>eto a un tipo <span class=\"_ _3\"></span>fijo del 2,5<span class=\"_ _3\"></span>0%. Algunas <span class=\"_ _b\"></span>p\u00f3lizas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cr\u00e9dito <span class=\"_ _b\"></span>ti<span class=\"_ _3\"></span>enen <span class=\"_ _b\"></span>pr\u00f3rroga <span class=\"_ _b\"></span>t\u00e1cit<span class=\"_ _3\"></span>a <span class=\"_ _18\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _18\"></span>b<span class=\"_ _3\"></span>ien <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>mayor\u00eda <span class=\"_ _b\"></span>son <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ren<span class=\"_ _3\"></span>ovaci\u00f3n <span class=\"_ _b\"></span>anual. <span class=\"_ _b\"></span>A <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>iciembre de 2023, el Gru<span class=\"_ _3\"></span>po tiene fir<span class=\"_ _3\"></span>madas <span class=\"_ _3\"></span>7 p\u00f3lizas d<span class=\"_ _3\"></span>e cr\u00e9dito (<span class=\"_ _3\"></span>9 p\u00f3lizas <span class=\"_ _3\"></span>de cr\u00e9dito a d<span class=\"_ _3\"></span>iciembre de 202<span class=\"_ _7\"></span>2) por un l\u00edmit<span class=\"_ _3\"></span>e total <span class=\"_ _3\"></span>d<span class=\"ls8\">e <span class=\"_ _3\"></span></span>1<span class=\"_ _3\"></span>4.500 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>uros <span class=\"_ _7\"></span>(<span class=\"ls8\">15.450</span> <span class=\"_ _7\"></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>de 20<span class=\"_ _3\"></span>22<span class=\"lsb\">).</span> <span class=\"_ _3\"></span>P<span class=\"_ _3\"></span>\u00f3lizas <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>epres<span class=\"_ _3\"></span>entan <span class=\"_ _3\"></span>aproxima<span class=\"_ _3\"></span>damente el <span class=\"_ _e\"></span><span class=\"ls8\">45%</span> <span class=\"_ _a\"></span>del <span class=\"_ _e\"></span>l\u00edm<span class=\"_ _3\"></span>ite <span class=\"_ _e\"></span>disponibl<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>est\u00e1n <span class=\"_ _a\"></span>sujetas <span class=\"_ _e\"></span>a <span class=\"_ _a\"></span>inter\u00e9s <span class=\"_ _a\"></span>variable <span class=\"_ _e\"></span>consist<span class=\"_ _3\"></span>ente <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>Euribor <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>iferencial <span class=\"_ _a\"></span>que oscila entre el 1,75% y el 2,<span class=\"ls8\">75</span>%. Las dem\u00e1s est\u00e1n sujetas a <span class=\"_ _0\"></span>tipo de inter\u00e9s fijo, que oscila entre el 1,20% y <span class=\"_ _0\"></span>el 1,75%. Los tipos de inter\u00e9s ef<span class=\"_ _3\"></span>ectivos a 31 de <span class=\"_ _3\"></span>diciembre son:<span class=\"_ _3\"></span> Tipos de inter\u00e9s efectivo 31/12/2023 31/12/2022 Descubiertos bancarios n/a 29,00% Pr\u00e9stamos bancarios 2,96% 2,26% P\u00f3lizas de cr\u00e9dito 4,69% 2,77% Descuento de efectos n/a 1,20% La exposici\u00f3n del <span class=\"_ _b\"></span>Gru<span class=\"_ _3\"></span>po a <span class=\"_ _0\"></span>las deudas financieras <span class=\"_ _0\"></span>a tipo <span class=\"_ _0\"></span>variable a <span class=\"_ _0\"></span>31 de di<span class=\"_ _0\"></span>ciembre de 202<span class=\"_ _3\"></span>3 es de <span class=\"_ _b\"></span>2.<span class=\"_ _3\"></span>991 miles de euros (2.443 m<span class=\"_ _3\"></span>iles de euros<span class=\"_ _3\"></span> en 202<span class=\"_ _3\"></span>2), referenciad<span class=\"_ _3\"></span>o principalmente a<span class=\"_ _3\"></span>l Euribor a tres meses.<span class=\"_ _7\"></span> La totalidad de las de<span class=\"_ _3\"></span>udas con entidades d<span class=\"_ _3\"></span>e cr\u00e9dito est\u00e1n con<span class=\"_ _3\"></span>tratadas en euros.<span class=\"_ _7\"></span> En <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>tabla <span class=\"_ _7\"></span>siguie<span class=\"_ _3\"></span>nte <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>pr<span class=\"_ _3\"></span>esenta <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>concil<span class=\"_ _3\"></span>iaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>movimie<span class=\"_ _3\"></span>nto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pasivos <span class=\"_ _e\"></span>financieros <span class=\"_ _7\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _7\"></span>de efectivo de<span class=\"_ _3\"></span> las <span class=\"_ _3\"></span>actividades <span class=\"_ _3\"></span>de f<span class=\"_ _3\"></span>inanciaci\u00f3n, <span class=\"_ _3\"></span>incluyendo<span class=\"_ _3\"></span> tanto <span class=\"_ _3\"></span>los d<span class=\"_ _3\"></span>erivados <span class=\"_ _3\"></span>de fluj<span class=\"_ _3\"></span>os de ef<span class=\"_ _3\"></span>ectivo <span class=\"_ _3\"></span>como los <span class=\"_ _3\"></span>que no implican flujos de <span class=\"_ _3\"></span>efectivo (tales c<span class=\"_ _3\"></span>omo reclasificaciones<span class=\"_ _3\"></span> entre no corr<span class=\"_ _3\"></span>iente y corriente).<span class=\"_ _7\"></span> Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31/12/2022 Flujos de Efectivo Reclasificaci\u00f3n a corto plazo Otros 31/12/2023 Pr\u00e9stamos bancarios l/p 231<span class=\"ls0\"> </span>- (231) - - Pr\u00e9stamos bancarios c/p 4.430 (1.439) 231<span class=\"ls0\"> </span>4 3.226 Obligaciones y otros valores negociables l/p 16.709 - - 60<span class=\"ls0\"> </span>16.769 Obligaciones y otros valores negociables c/p 405<span class=\"ls0\"> </span>(810) - 810<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>P\u00f3lizas de cr\u00e9dito 3.506 2.952 - - 6.458 Efectos y certificaciones descontados y l\u00edneas COMEX 721<span class=\"ls0\"> </span>(721) - - - Deudas por intereses y otras deudas 272<span class=\"ls0\"> </span>(1<span class=\"ls0\">) </span>- 30<span class=\"ls0\"> </span>301<span class=\"ls0\"> </span>Deuda financiera con organismos oficiales l/p 8.943 4.842 (2.263) (1.255) 10.267 Deuda financiera con organismos oficiales c/p 3.791 (4.084) 2.263 465<span class=\"ls0\"> </span>2.435 Deuda por arrendamientos a l/p 2.014 - (1.457) 1.271 1.828 Deuda por arrendamientos a c/p 1.608 (2.006) 1.457 921<span class=\"ls0\"> </span>1.980 Total pasivos por actividades de financiaci\u00f3n 42.630 (1.267) - 2.306 43.669 Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31/12/2021 Flujos de Efectivo Reclasificaci\u00f3n a corto plazo Otros 31/12/2022 Pr\u00e9stamos bancarios l/p 4.669 - (4.455) 17<span class=\"ls0\"> </span>231<span class=\"ls0\"> </span>Pr\u00e9stamos bancarios c/p 3.864 (3.892) 4.455 3 4.430<span class=\"_ _1e\"> </span><div class=\"c wfc ha9 gs9e\"><div class=\"t m0 xb he y83d ff2 fs5 fc0 sc0 ls0 ws0\">Obligaciones y otros valores </div><div class=\"t m0 xb he y81 ff2 fs5 fc0 sc0 ls0 ws0\">negociables l/p </div></div><div class=\"c wfe ha9 gs9f\"><div class=\"t m0 x71 he y83f ff2 fs5 fc0 sc0 ls0 ws0\">16.654 </div></div><div class=\"c wff ha9 gsa0\"><div class=\"t m0 x39 he y83f ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w100 ha9 gsa1\"><div class=\"t m0 x2d he y83f ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w101 ha9 gsa2\"><div class=\"t m0 x37 he y83f ff2 fs5 fc0 sc0 ls2 ws0\">55<span class=\"ls0\"> </span></div></div><div class=\"c wa8 ha9 gsa3\"><div class=\"t m0 x19 he y83f ff2 fs5 fc0 sc0 ls0 ws0\">16.709<span class=\"_ _1e\"> </span> </div></div><div class=\"c wfc h4d gsa5\"><div class=\"t m0 xb he y49e ff2 fs5 fc0 sc0 ls0 ws0\">Obligaciones y otros valores </div><div class=\"t m0 xb he y81 ff2 fs5 fc0 sc0 ls0 ws0\">negociables c/p </div></div><div class=\"c wfe h4d gsa6\"><div class=\"t m0 x35 he y4a0 ff2 fs5 fc0 sc0 ls2 ws0\">405<span class=\"ls0\"> </span></div></div><div class=\"c wff h4d gsa7\"><div class=\"t m0 x81 he y4a0 ff2 fs5 fc0 sc0 ls0 ws0\">(810) </div></div><div class=\"c w100 h4d gsa8\"><div class=\"t m0 x2d he y4a0 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w101 h4d gsa9\"><div class=\"t m0 x81 he y4a0 ff2 fs5 fc0 sc0 ls2 ws0\">810<span class=\"ls0\"> </span></div></div><div class=\"c wa8 h4d gsaa\"><div class=\"t m0 x1d he y4a0 ff2 fs5 fc0 sc0 ls2 ws0\">405<span class=\"ls0\"> </span></div></div><div class=\"c wfc h16 gsab\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">P\u00f3lizas de cr\u00e9dito </div></div><div class=\"c wfe h16 gsac\"><div class=\"t m0 x1a he y68 ff2 fs5 fc0 sc0 ls0 ws0\">3.745 </div></div><div class=\"c wff h16 gsad\"><div class=\"t m0 x35 he y68 ff2 fs5 fc0 sc0 ls2 ws0\">638<span class=\"ls0\"> </span></div></div><div class=\"c w100 h16 gsae\"><div class=\"t m0 x2d he y68 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w101 h16 gsaf\"><div class=\"t m0 x38 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">(877) </div></div><div class=\"c wa8 h16 gsb0\"><div class=\"t m0 x29 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">3.506 </div></div><div class=\"c wfc h4e gsb1\"><div class=\"t m0 xb he y4a3 ff2 fs5 fc0 sc0 ls0 ws0\">Efectos y certificaciones descontados </div><div class=\"t m0 xb he y33 ff2 fs5 fc0 sc0 ls0 ws0\">y l\u00edneas COMEX </div></div><div class=\"c wfe h4e gsb2\"><div class=\"t m0 x73 he ye2 ff2 fs5 fc0 sc0 ls2 ws0\">90<span class=\"ls0\"> </span></div></div><div class=\"c wff h4e gsb3\"><div class=\"t m0 x35 he ye2 ff2 fs5 fc0 sc0 ls2 ws0\">631<span class=\"ls0\"> </span></div></div><div class=\"c w100 h4e gsb4\"><div class=\"t m0 x2d he ye2 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w101 h4e gsb5\"><div class=\"t m0 x85 he ye2 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wa8 h4e gsb6\"><div class=\"t m0 x1d he ye2 ff2 fs5 fc0 sc0 ls2 ws0\">721<span class=\"ls0\"> </span></div></div><div class=\"c wfc h16 gsb7\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">Deudas por intereses y otras deudas </div></div><div class=\"c wfe h16 gsb8\"><div class=\"t m0 x73 he y68 ff2 fs5 fc0 sc0 ls2 ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c wff h16 gsb9\"><div class=\"t m0 x35 he y68 ff2 fs5 fc0 sc0 ls2 ws0\">245<span class=\"ls0\"> </span></div></div><div class=\"c w100 h16 gsba\"><div class=\"t m0 x2d he y68 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w101 h16 gsbb\"><div class=\"t m0 x1d he y68 ff2 fs5 fc0 sc0 ls1c ws0\">(4<span class=\"ls0\">) </span></div></div><div class=\"c wa8 h16 gsbc\"><div class=\"t m0 x1d he y68 ff2 fs5 fc0 sc0 ls2 ws0\">272<span class=\"ls0\"> </span></div></div><div class=\"c wfc h4d gsbd\"><div class=\"t m0 xb he y49e ff2 fs5 fc0 sc0 ls0 ws0\">Deuda financiera con organismos </div><div class=\"t m0 xb he y91 ff2 fs5 fc0 sc0 ls0 ws0\">oficiales l/p </div></div><div class=\"c wfe h4d gsbe\"><div class=\"t m0 x71 he y4a0 ff2 fs5 fc0 sc0 ls0 ws0\">12.063 </div></div><div class=\"c wff h4d gsbf\"><div class=\"t m0 x35 he y4a0 ff2 fs5 fc0 sc0 ls2 ws0\">798<span class=\"ls0\"> </span></div></div><div class=\"c w100 h4d gsc0\"><div class=\"t m0 x39 he y4a0 ff2 fs5 fc0 sc0 ls0 ws0\">(3.808) </div></div><div class=\"c w101 h4d gsc1\"><div class=\"t m0 x38 he y4a0 ff2 fs5 fc0 sc0 ls0 ws0\">(110) </div></div><div class=\"c wa8 h4d gsc2\"><div class=\"t m0 x29 he y4a0 ff2 fs5 fc0 sc0 ls0 ws0\">8.943 </div></div><div class=\"c wfc h9f gsc3\"><div class=\"t m0 xb he y472 ff2 fs5 fc0 sc0 ls0 ws0\">Deuda financiera con organismos </div><div class=\"t m0 xb he y81 ff2 fs5 fc0 sc0 ls0 ws0\">oficiales c/p </div></div><div class=\"c wfe h9f gsc4\"><div class=\"t m0 x1a he y62d ff2 fs5 fc0 sc0 ls0 ws0\">4.077 </div></div><div class=\"c wff h9f gsc5\"><div class=\"t m0 x19 he y62d ff2 fs5 fc0 sc0 ls0 ws0\">(4.199) </div></div><div class=\"c w100 h9f gsc6\"><div class=\"t m0 x63 he y62d ff2 fs5 fc0 sc0 ls0 ws0\">3.808 </div></div><div class=\"c w101 h9f gsc7\"><div class=\"t m0 x81 he y62d ff2 fs5 fc0 sc0 ls2 ws0\">105<span class=\"ls0\"> </span></div></div><div class=\"c wa8 h9f gsc8\"><div class=\"t m0 x29 he y62d ff2 fs5 fc0 sc0 ls0 ws0\">3.791 </div></div><div class=\"c wfc h16 gsc9\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">Deuda por arrendamientos a l/p </div></div><div class=\"c wfe h16 gsca\"><div class=\"t m0 x1a he y68 ff2 fs5 fc0 sc0 ls0 ws0\">1.916 </div></div><div class=\"c wff h16 gscb\"><div class=\"t m0 x39 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w100 h16 gscc\"><div class=\"t m0 x39 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">(1.223) </div></div><div class=\"c w101 h16 gscd\"><div class=\"t m0 x71 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">1.321 </div></div><div class=\"c wa8 h16 gsce\"><div class=\"t m0 x29 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">2.014 </div></div><div class=\"c wfc h16 gscf\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">Deuda por arrendamientos a c/p </div></div><div class=\"c wfe h16 gsd0\"><div class=\"t m0 x1a he y68 ff2 fs5 fc0 sc0 ls0 ws0\">1.819 </div></div><div class=\"c wff h16 gsd1\"><div class=\"t m0 x19 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">(2.069) </div></div><div class=\"c w100 h16 gsd2\"><div class=\"t m0 x63 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">1.223 </div></div><div class=\"c w101 h16 gsd3\"><div class=\"t m0 x81 he y68 ff2 fs5 fc0 sc0 ls2 ws0\">635<span class=\"ls0\"> </span></div></div><div class=\"c wa8 h16 gsd4\"><div class=\"t m0 x29 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">1.608 </div></div><div class=\"c wfc h57 gsd5\"><div class=\"t m0 xb hc y464 ff3 fs5 fc1 sc0 ls0 ws0\">Total pasivos por actividades de </div><div class=\"t m0 xb hc yfb ff3 fs5 fc1 sc0 ls0 ws0\">financiaci\u00f3n </div></div><div class=\"c wfe h57 gsd6\"><div class=\"t m0 x71 hc y1c1 ff3 fs5 fc1 sc0 ls0 ws0\">49.333 </div></div><div class=\"c wff h57 gsd7\"><div class=\"t m0 x19 hc y1c1 ff3 fs5 fc1 sc0 ls0 ws0\">(8.658) </div></div><div class=\"c w100 h57 gsd8\"><div class=\"t m0 x2d hc y1c1 ff3 fs5 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w101 h57 gsd9\"><div class=\"t m0 x71 hc y1c1 ff3 fs5 fc1 sc0 ls0 ws0\">1.955 </div></div><div class=\"c wa8 h57 gsda\"><div class=\"t m0 x19 hc y1c1 ff3 fs5 fc1 sc0 ls0 ws0\">42.630<span class=\"_ _1e\"> </span></div></div><div class=\"c w1_1 h0_1 gsdb\"><div class=\"t m0 x78 h2 y9a ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x78 h2 y849 ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x27 h7 y84a ff3 fs1 fc0 sc0 ls11 ws0\">22.2<span class=\"ls0\"> Ob<span class=\"_ _0\"></span>lig<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y O<span class=\"_ _b\"></span>tros<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> ne<span class=\"_ _b\"></span>gocia<span class=\"_ _b\"></span>bles<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x78 h2 y84b ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x30 h2 y2fd ff2 fs1 fc0 sc0 ls0 ws0\">En 2015, la socieda<span class=\"_ _3\"></span>d dominante emit<span class=\"_ _3\"></span>i\u00f3 bonos simples<span class=\"_ _3\"></span> por importe de 1<span class=\"_ _3\"></span>7.000 mile<span class=\"_ _3\"></span>s de euros para forta<span class=\"_ _3\"></span>lecer </div><div class=\"t m0 x30 h2 y2fe ff2 fs1 fc0 sc0 ls0 ws0\">su posici\u00f3n financiera<span class=\"_ _3\"></span> y ampliar su p<span class=\"_ _3\"></span>erfil de vencimient<span class=\"_ _3\"></span>os.<span class=\"_ _3\"></span> </div><div class=\"t m0 x78 h2 y2ff ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x30 h2 y84c ff2 fs1 fc0 sc0 ls0 ws0\">Los principales t\u00e9rmi<span class=\"_ _3\"></span>nos y condiciones <span class=\"_ _3\"></span>de la emisi\u00f3n <span class=\"_ _3\"></span>fueron los sigui<span class=\"_ _3\"></span>entes:<span class=\"_ _3\"></span> </div><div class=\"t m0 x30 h2 y5fb ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x27 h2 y5ad ff2 fs1 fc0 sc0 ls0 ws0\">- <span class=\"_ _c\"> </span>Im<span class=\"_ _b\"></span>port<span class=\"_ _0\"></span>e n<span class=\"_ _b\"></span>omin<span class=\"_ _b\"></span>al d<span class=\"_ _b\"></span>e la<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>mis<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n d<span class=\"_ _b\"></span>e 17<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>de e<span class=\"_ _0\"></span>uro<span class=\"_ _b\"></span>s; </div><div class=\"t m0 x27 h2 y303 ff2 fs1 fc0 sc0 ls0 ws0\">- <span class=\"_ _c\"> </span>P<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>zo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> ve<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>mie<span class=\"_ _0\"></span>nto<span class=\"_ _b\"></span>: 12<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>\u00f1o<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>esd<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>ech<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span>semb<span class=\"_ _b\"></span>olso<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> la <span class=\"_ _b\"></span>emis<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n; </div><div class=\"t m0 x27 h2 y304 ff2 fs1 fc0 sc0 ls0 ws0\">- <span class=\"_ _c\"> </span>La<span class=\"_ _b\"></span> <span class=\"_ _6\"> </span>em<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>tu<span class=\"_ _0\"></span>vo <span class=\"_ _8\"></span>co<span class=\"_ _0\"></span>mo <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ari<span class=\"_ _b\"></span>o <span class=\"_ _8\"> </span>un <span class=\"_ _8\"></span>\u00fan<span class=\"_ _0\"></span>ico<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>inv<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>or <span class=\"_ _8\"></span>c<span class=\"_ _b\"></span>uali<span class=\"_ _b\"></span>fica<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>espa<span class=\"_ _b\"></span>\u00f1ol,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>tra<span class=\"_ _0\"></span>v\u00e9s<span class=\"_ _b\"></span> <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>col<span class=\"_ _0\"></span>oca<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h2 y305 ff2 fs1 fc0 sc0 ls0 ws0\">pri<span class=\"_ _b\"></span>vada<span class=\"_ _0\"></span>; </div><div class=\"t m0 x27 h2 y600 ff2 fs1 fc0 sc0 ls0 ws0\">- <span class=\"_ _c\"> </span>Lo<span class=\"_ _b\"></span>s <span class=\"_ _a\"></span>bo<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>em<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ron<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>pa<span class=\"_ _0\"></span>r <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>con <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _e\"></span>nom<span class=\"_ _b\"></span>inal<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>uni<span class=\"_ _b\"></span>tari<span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>100<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>mile<span class=\"_ _b\"></span>s <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span>, <span class=\"_ _e\"></span>rep<span class=\"_ _0\"></span>re<span class=\"_ _b\"></span>sent<span class=\"_ _0\"></span>ado<span class=\"_ _b\"></span>s </div><div class=\"t m0 x1 h2 y601 ff2 fs1 fc0 sc0 ls0 ws0\">me<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> an<span class=\"_ _b\"></span>otaci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> en<span class=\"_ _b\"></span> cue<span class=\"_ _0\"></span>nta<span class=\"_ _b\"></span>. </div><div class=\"t m0 x27 h2 y48e ff2 fs1 fc0 sc0 ls0 ws0\">- <span class=\"_ _c\"> </span>Lo<span class=\"_ _b\"></span>s <span class=\"_ _b\"></span>bon<span class=\"_ _0\"></span>os <span class=\"_ _18\"></span>dev<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>gar<span class=\"_ _0\"></span>\u00e1n<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>int<span class=\"_ _b\"></span>er\u00e9s <span class=\"_ _18\"></span>fi<span class=\"_ _b\"></span>jo <span class=\"_ _b\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>4,75<span class=\"_ _b\"></span>% <span class=\"_ _b\"></span>nom<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>anua<span class=\"_ _0\"></span>l <span class=\"_ _18\"></span>pag<span class=\"_ _b\"></span>ader<span class=\"_ _0\"></span>o <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>an<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>dad<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>ven<span class=\"_ _b\"></span>cida<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>cont<span class=\"_ _0\"></span>ar<span class=\"_ _b\"></span> </div><div class=\"t m0 x1 h2 y308 ff2 fs1 fc0 sc0 ls0 ws0\">de<span class=\"_ _0\"></span>sde<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>cha<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sem<span class=\"_ _0\"></span>bo<span class=\"_ _0\"></span>lso<span class=\"_ _b\"></span>; </div><div class=\"t m0 x27 h2 y309 ff2 fs1 fc0 sc0 ls0 ws0\">- <span class=\"_ _c\"> </span>La<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>So<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>eda<span class=\"_ _b\"></span>d <span class=\"_ _8\"></span>r<span class=\"_ _0\"></span>esp<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>r\u00e1 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>obl<span class=\"_ _b\"></span>igac<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>deri<span class=\"_ _b\"></span>vada<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _e\"></span>bono<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>tod<span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>y <span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>se </div><div class=\"t m0 x1 h2 y603 ff2 fs1 fc0 sc0 ls0 ws0\">ot<span class=\"_ _0\"></span>org<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>\u00e1 n<span class=\"_ _b\"></span>ingu<span class=\"_ _b\"></span>na g<span class=\"_ _0\"></span>ara<span class=\"_ _b\"></span>nt\u00eda<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>c\u00edf<span class=\"_ _b\"></span>ica;<span class=\"_ _0\"></span> </div><div class=\"t m0 x27 h2 y604 ff2 fs1 fc0 sc0 ls0 ws0\">- <span class=\"_ _c\"> </span>Lo<span class=\"_ _b\"></span>s t\u00e9r<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span>nes <span class=\"_ _b\"></span>de l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>bono<span class=\"_ _0\"></span>s s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>rige<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r l<span class=\"_ _b\"></span>a le<span class=\"_ _0\"></span>y e<span class=\"_ _b\"></span>spa\u00f1<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>a; </div><div class=\"t m0 x27 h2 y605 ff2 fs1 fc0 sc0 ls0 ws0\">- <span class=\"_ _c\"> </span>La<span class=\"_ _b\"></span> so<span class=\"_ _b\"></span>cied<span class=\"_ _0\"></span>ad <span class=\"_ _18\"></span>domi<span class=\"_ _b\"></span>nante<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>soli<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>t\u00f3 <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>bonos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al<span class=\"_ _b\"></span> M<span class=\"_ _0\"></span>erca<span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>Alt<span class=\"_ _0\"></span>ern<span class=\"_ _b\"></span>ativ<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Rent<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>Fij<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>(MA<span class=\"_ _0\"></span>RF) </div><div class=\"t m0 x1 h2 y84d ff2 fs1 fc0 sc0 ls0 ws0\">con<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>ech<span class=\"_ _b\"></span>a 7 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> j<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"ls11\">2015</span>. </div><div class=\"t m0 x78 h2 y607 ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x27 h7 y608 ff3 fs1 fc0 sc0 ls11 ws0\">22.3<span class=\"ls0\"> De<span class=\"_ _b\"></span>uda f<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nan<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a c<span class=\"_ _b\"></span>on o<span class=\"_ _0\"></span>rga<span class=\"_ _b\"></span>nism<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00fabl<span class=\"_ _0\"></span>ico<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x30 h2 y609 ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x30 h2 y60a ff2 fs1 fc0 sc0 ls0 ws0\">Dentro <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>este <span class=\"_ _5\"> </span>concepto <span class=\"_ _5\"> </span>se <span class=\"_ _5\"> </span>recoge <span class=\"_ _5\"> </span>principalment<span class=\"_ _3\"></span>e <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>financiaci\u00f3n <span class=\"_ _5\"> </span>obtenida <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>organismos <span class=\"_ _5\"> </span>oficiales </div><div class=\"t m0 x30 h2 y60b ff2 fs1 fc0 sc0 ls0 ws0\">consistente <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>pr\u00e9stamos<span class=\"_ _3\"></span> y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>anticipos <span class=\"_ _3\"></span>reem<span class=\"_ _3\"></span>bolsables <span class=\"_ _3\"></span>sin <span class=\"_ _3\"></span>interes<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>(o c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>intereses<span class=\"_ _3\"></span> notab<span class=\"_ _3\"></span>lemente <span class=\"_ _3\"></span>inferiores<span class=\"_ _3\"></span> </div><div class=\"t m0 x30 h2 y84e ff2 fs1 fc0 sc0 ls0 ws0\">a los de <span class=\"_ _3\"></span>mercado), <span class=\"_ _3\"></span>reinte<span class=\"_ _3\"></span>grables en <span class=\"_ _3\"></span>siete a<span class=\"_ _3\"></span>\u00f1os, des<span class=\"_ _3\"></span>pu\u00e9s de <span class=\"_ _3\"></span>tres de c<span class=\"_ _3\"></span>arencia, <span class=\"_ _3\"></span>cuyo objeto <span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>la financi<span class=\"_ _3\"></span>aci\u00f3n </div><div class=\"t m0 x30 h2 y84f ff2 fs1 fc0 sc0 ls0 ws0\">de proyectos de investi<span class=\"_ _3\"></span>gaci\u00f3n y desarro<span class=\"_ _3\"></span>llo.<span class=\"_ _3\"></span> </div><div class=\"t m0 x30 h2 y850 ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x30 h2 y851 ff2 fs1 fc0 sc0 ls0 ws0\">Al 31 <span class=\"_ _0\"></span>de diciembre de 2023, el Grupo manten\u00eda saldos por deuda con organismos oficiales por importe total </div><div class=\"t m0 x30 h2 y852 ff2 fs1 fc0 sc0 ls8 ws0\">de <span class=\"_ _3\"></span><span class=\"ls0\">12.<span class=\"_ _3\"></span>702 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _3\"></span>calculado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>fl<span class=\"_ _3\"></span>ujos <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>efectivo <span class=\"_ _7\"></span>descont<span class=\"_ _3\"></span>ados <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Euribor <span class=\"_ _3\"></span>m\u00e1s <span class=\"_ _7\"></span>un<span class=\"_ _3\"></span> </span></div><div class=\"t m0 x30 h2 y853 ff2 fs1 fc0 sc0 ls0 ws0\">diferencial <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>funci\u00f3n <span class=\"_ _e\"></span>del <span class=\"_ _e\"></span>ries<span class=\"_ _3\"></span>go <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _e\"></span>Grupo <span class=\"_ _e\"></span>(<span class=\"_ _7\"></span>12.734 <span class=\"_ _e\"></span>mi<span class=\"_ _3\"></span>les <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>euros <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>202<span class=\"_ _3\"></span>2), <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _e\"></span>que <span class=\"_ _a\"></span>10.267 <span class=\"_ _e\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _e\"></span>de </div><div class=\"t m0 x30 h2 y854 ff2 fs1 fc0 sc0 ls0 ws0\">euros <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>on <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>corriente <span class=\"_ _7\"></span>(8.<span class=\"_ _3\"></span>943 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>022) <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span><span class=\"ls8\">2.</span>4<span class=\"_ _3\"></span>35 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>on <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>corriente </div><div class=\"t m0 x30 h2 y855 ff2 fs1 fc0 sc0 ls0 ws0\">(<span class=\"ls8\">3.791</span> miles d<span class=\"_ _3\"></span>e euros en 2<span class=\"_ _3\"></span>022<span class=\"lsb\">).</span> </div><div class=\"t m0 x30 h2 y81a ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x30 h2 y856 ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x30 h2 y857 ff2 fs1 fc0 sc0 ls0 ws0\">El calendario de amortizac<span class=\"_ _3\"></span>iones d<span class=\"_ _3\"></span>e la parte no corr<span class=\"_ _3\"></span>iente de las ayu<span class=\"_ _3\"></span>das oficiales es c<span class=\"_ _3\"></span>omo sigue:<span class=\"_ _7\"></span> </div><div class=\"t m0 x78 h8 y7a1 ff4 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w103 h1e gsdc\"><div class=\"t m0 x0_1 ha y96 ff5 fs5 fc0 sc0 ls0 ws0\">Calendario de amortizaci\u00f3n (Miles de Euros) </div></div><div class=\"c w3a h1e gsdd\"><div class=\"t m0 x97 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2023 </div></div><div class=\"c w3b h1e gsde\"><div class=\"t m0 x97 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2022 </div></div><div class=\"c w103 h16 gsdf\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w3a h16 gse0\"><div class=\"t m0 xfb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w3b h16 gse1\"><div class=\"t m0 x35 he y68 ff2 fs5 fc0 sc0 ls2 ws0\">239<span class=\"_ _1e\"> </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h16 gse3\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w3a h16 gse4\"><div class=\"t m0 x24 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">1.712 </div></div><div class=\"c w3b h16 gse5\"><div class=\"t m0 x24 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">2.496 </div></div><div class=\"c w103 h18 gse6\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls2 ws0\">2026<span class=\"ls0\"> </span></div></div><div class=\"c w3a h18 gse7\"><div class=\"t m0 x24 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">1.729 </div></div><div class=\"c w3b h18 gse8\"><div class=\"t m0 x24 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">1.821<span class=\"_ _1e\"> </span> </div></div><div class=\"c w103 h16 gsea\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls2 ws0\">2027<span class=\"ls0\"> </span></div></div><div class=\"c w3a h16 gseb\"><div class=\"t m0 x24 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">1.832 </div></div><div class=\"c w3b h16 gsec\"><div class=\"t m0 x24 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">1.540 </div></div><div class=\"c w103 h17 gsed\"><div class=\"t m0 xb he y68 ff2 fs5 fc0 sc0 ls0 ws0\">2028 y siguientes </div></div><div class=\"c w3a h17 gsee\"><div class=\"t m0 x24 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">4.994 </div></div><div class=\"c w3b h17 gsef\"><div class=\"t m0 x24 he y68 ff2 fs5 fc0 sc0 ls0 ws0\">2.847 </div></div><div class=\"c w103 h1e gsf0\"><div class=\"t m0 xb hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w3a h1e gsf1\"><div class=\"t m0 x38 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">10.267 </div></div><div class=\"c w3b h1e gsf2\"><div class=\"t m0 x24 hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">8.943 </div></div><div class=\"c w1_1 h0_1 gsf3\"><div class=\"t m0 x78 h2 y85d ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x27 h7 y85e ff3 fs1 fc0 sc0 ls11 ws0\">22.4<span class=\"ls0\"> V<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>Ra<span class=\"_ _0\"></span>zona<span class=\"_ _b\"></span>ble </span></div><div class=\"t m0 x78 h2 y85f ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x30 h2 y860 ff2 fs1 fc0 sc0 ls0 ws0\">El valor razonable y el <span class=\"_ _0\"></span>valor en libros de las deudas <span class=\"_ _0\"></span>financieras no corrientes y corrientes a 31 de <span class=\"_ _3\"></span>diciembre </div><div class=\"t m0 x30 h2 y861 ff2 fs1 fc0 sc0 ls0 ws0\">de 2023 y 2022, es c<span class=\"_ _3\"></span>omo sigue: </div><div class=\"t m0 x30 h8 y862 ff4 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w105 h2c gsf4\"><div class=\"t m0 x29 hc y5ca ff3 fs5 fc1 sc0 ls0 ws0\">Valor razonable </div></div><div class=\"c w105 h2c gsf5\"><div class=\"t m0 x24 hc y5ca ff3 fs5 fc1 sc0 ls0 ws0\">Valor en libros </div></div><div class=\"c wac hab gsf6\"><div class=\"t m0 xb ha y864 ff5 fs5 fc0 sc0 ls0 ws0\">Valor razonable y valor en libros </div><div class=\"t m0 xb ha y114 ff5 fs5 fc0 sc0 ls0 ws0\">deuda financiera (Miles de Euros) </div></div><div class=\"c w106 hab gsf7\"><div class=\"t m0 x61 hc y866 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2023 </div></div><div class=\"c w107 hab gsf8\"><div class=\"t m0 x61 hc y866 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2022 </div></div><div class=\"c w106 hab gsf9\"><div class=\"t m0 x61 hc y866 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2023 </div></div><div class=\"c w108 hab gsfa\"><div class=\"t m0 x61 hc y866 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2022 </div></div><div class=\"c wac h2c gsfb\"><div class=\"t m0 xb hc y5ca ff3 fs5 fc0 sc0 ls0 ws0\">No corriente </div></div><div class=\"c wac h2c gsfc\"><div class=\"t m0 xb he y5ca ff2 fs5 fc0 sc0 ls0 ws0\">Pr\u00e9stamos Bancarios </div></div><div class=\"c w106 h2c gsfd\"><div class=\"t m0 x3b he y5ca ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w107 h2c gsfe\"><div class=\"t m0 x102 he y5ca ff2 fs5 fc0 sc0 ls2 ws0\">231<span class=\"ls0\"> </span></div></div><div class=\"c w106 h2c gsff\"><div class=\"t m0 x3b he y5ca ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w108 h2c gs100\"><div class=\"t m0 x102 he y5ca ff2 fs5 fc0 sc0 ls2 ws0\">231<span class=\"ls0\"> </span></div></div><div class=\"c wac h2c gs101\"><div class=\"t m0 xb he y114 ff2 fs5 fc0 sc0 ls0 ws0\">Deuda con organismos oficiales </div></div><div class=\"c w106 h2c gs102\"><div class=\"t m0 x96 he y114 ff2 fs5 fc0 sc0 ls0 ws0\">12.039 </div></div><div class=\"c w107 h2c gs103\"><div class=\"t m0 x96 he y114 ff2 fs5 fc0 sc0 ls0 ws0\">10.083 </div></div><div class=\"c w106 h2c gs104\"><div class=\"t m0 x96 he y114 ff2 fs5 fc0 sc0 ls0 ws0\">10.267 </div></div><div class=\"c w108 h2c gs105\"><div class=\"t m0 x81 he y114 ff2 fs5 fc0 sc0 ls0 ws0\">8.943 </div></div><div class=\"c wac h2c gs106\"><div class=\"t m0 xb he y114 ff2 fs5 fc0 sc0 ls0 ws0\">Obligaciones y bonos </div></div><div class=\"c w106 h2c gs107\"><div class=\"t m0 x96 he y114 ff2 fs5 fc0 sc0 ls0 ws0\">17.000 </div></div><div class=\"c w107 h2c gs108\"><div class=\"t m0 x96 he y114 ff2 fs5 fc0 sc0 ls0 ws0\">17.000 </div></div><div class=\"c w106 h2c gs109\"><div class=\"t m0 x96 he y114 ff2 fs5 fc0 sc0 ls0 ws0\">16.769 </div></div><div class=\"c w108 h2c gs10a\"><div class=\"t m0 x9f he y114 ff2 fs5 fc0 sc0 ls0 ws0\">16.709 </div></div><div class=\"c wac h6c gs10b\"><div class=\"t m0 xb hc y5ca ff3 fs5 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w106 h6c gs10c\"><div class=\"t m0 x96 hc y5ca ff3 fs5 fc1 sc0 ls0 ws0\">29.039 </div></div><div class=\"c w107 h6c gs10d\"><div class=\"t m0 x96 hc y5ca ff3 fs5 fc1 sc0 ls0 ws0\">27.314 </div></div><div class=\"c w106 h6c gs10e\"><div class=\"t m0 x96 hc y5ca ff3 fs5 fc1 sc0 ls0 ws0\">27.036 </div></div><div class=\"c w108 h6c gs10f\"><div class=\"t m0 x9f hc y5ca ff3 fs5 fc1 sc0 ls0 ws0\">25.883 </div></div><div class=\"c wac h2c gs110\"><div class=\"t m0 xb hc y5ca ff3 fs5 fc0 sc0 ls0 ws0\">Corriente </div></div><div class=\"c wac h2c gs111\"><div class=\"t m0 xb he y114 ff2 fs5 fc0 sc0 ls0 ws0\">Pr\u00e9stamos Bancarios </div></div><div class=\"c w106 h2c gs112\"><div class=\"t m0 x64 he y114 ff2 fs5 fc0 sc0 ls0 ws0\">3.226 </div></div><div class=\"c w107 h2c gs113\"><div class=\"t m0 x64 he y114 ff2 fs5 fc0 sc0 ls0 ws0\">4.430 </div></div><div class=\"c w106 h2c gs114\"><div class=\"t m0 x64 he y114 ff2 fs5 fc0 sc0 ls0 ws0\">3.226 </div></div><div class=\"c w108 h2c gs115\"><div class=\"t m0 x81 he y114 ff2 fs5 fc0 sc0 ls0 ws0\">4.430 </div></div><div class=\"c wac h2c gs116\"><div class=\"t m0 xb he y114 ff2 fs5 fc0 sc0 ls0 ws0\">P\u00f3lizas de cr\u00e9dito </div></div><div class=\"c w106 h2c gs117\"><div class=\"t m0 x64 he y114 ff2 fs5 fc0 sc0 ls0 ws0\">6.458 </div></div><div class=\"c w107 h2c gs118\"><div class=\"t m0 x64 he y114 ff2 fs5 fc0 sc0 ls0 ws0\">3.506 </div></div><div class=\"c w106 h2c gs119\"><div class=\"t m0 x64 he y114 ff2 fs5 fc0 sc0 ls0 ws0\">6.458 </div></div><div class=\"c w108 h2c gs11a\"><div class=\"t m0 x81 he y114 ff2 fs5 fc0 sc0 ls0 ws0\">3.506 </div></div><div class=\"c wac hac gs11b\"><div class=\"t m0 xb he y872 ff2 fs5 fc0 sc0 ls0 ws0\">Efectos y certificaciones descontados </div><div class=\"t m0 xb he y694 ff2 fs5 fc0 sc0 ls0 ws0\">pendientes de vencimiento y l\u00edneas </div><div class=\"t m0 xb he y67 ff2 fs5 fc0 sc0 ls0 ws0\">COMEX </div></div><div class=\"c w106 hac gs11c\"><div class=\"t m0 x3b he y694 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w107 hac gs11d\"><div class=\"t m0 x102 he y694 ff2 fs5 fc0 sc0 ls2 ws0\">721<span class=\"ls0\"> </span></div></div><div class=\"c w106 hac gs11e\"><div class=\"t m0 x3b he y694 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w108 hac gs11f\"><div class=\"t m0 x102 he y694 ff2 fs5 fc0 sc0 ls2 ws0\">721<span class=\"ls0\"> </span></div></div><div class=\"c wac h6c gs120\"><div class=\"t m0 xb he y5ca ff2 fs5 fc0 sc0 ls0 ws0\">Deuda por intereses </div></div><div class=\"c w106 h6c gs121\"><div class=\"t m0 x8 he y5ca ff2 fs5 fc0 sc0 ls2 ws0\">41<span class=\"ls0\"> </span></div></div><div class=\"c w107 h6c gs122\"><div class=\"t m0 x8 he y5ca ff2 fs5 fc0 sc0 ls2 ws0\">17<span class=\"ls0\"> </span></div></div><div class=\"c w106 h6c gs123\"><div class=\"t m0 x8 he y5ca ff2 fs5 fc0 sc0 ls2 ws0\">41<span class=\"ls0\"> </span></div></div><div class=\"c w108 h6c gs124\"><div class=\"t m0 x8 he y5ca ff2 fs5 fc0 sc0 ls2 ws0\">17<span class=\"ls0\"> </span></div></div><div class=\"c wac h2c gs125\"><div class=\"t m0 xb he y5ca ff2 fs5 fc0 sc0 ls0 ws0\">Deuda con organismos oficiales </div></div><div class=\"c w106 h2c gs126\"><div class=\"t m0 x64 he y5ca ff2 fs5 fc0 sc0 ls0 ws0\">2.902 </div></div><div class=\"c w107 h2c gs127\"><div class=\"t m0 x64 he y5ca ff2 fs5 fc0 sc0 ls0 ws0\">4.175 </div></div><div class=\"c w106 h2c gs128\"><div class=\"t m0 x64 he y5ca ff2 fs5 fc0 sc0 ls0 ws0\">2.435 </div></div><div class=\"c w108 h2c gs129\"><div class=\"t m0 x81 he y5ca ff2 fs5 fc0 sc0 ls0 ws0\">3.791 </div></div><div class=\"c wac h2c gs12a\"><div class=\"t m0 xb he y5ca ff2 fs5 fc0 sc0 ls0 ws0\">Obligaciones y bonos </div></div><div class=\"c w106 h2c gs12b\"><div class=\"t m0 x102 he y5ca ff2 fs5 fc0 sc0 ls2 ws0\">405<span class=\"ls0\"> </span></div></div><div class=\"c w107 h2c gs12c\"><div class=\"t m0 x102 he y5ca ff2 fs5 fc0 sc0 ls2 ws0\">405<span class=\"ls0\"> </span></div></div><div class=\"c w106 h2c gs12d\"><div class=\"t m0 x102 he y5ca ff2 fs5 fc0 sc0 ls2 ws0\">405<span class=\"ls0\"> </span></div></div><div class=\"c w108 h2c gs12e\"><div class=\"t m0 x102 he y5ca ff2 fs5 fc0 sc0 ls2 ws0\">405<span class=\"ls0\"> </span></div></div><div class=\"c wac h2c gs12f\"><div class=\"t m0 xb he y114 ff2 fs5 fc0 sc0 ls0 ws0\">Otras deudas </div></div><div class=\"c w106 h2c gs130\"><div class=\"t m0 x102 he y114 ff2 fs5 fc0 sc0 ls2 ws0\">260<span class=\"ls0\"> </span></div></div><div class=\"c w107 h2c gs131\"><div class=\"t m0 x102 he y114 ff2 fs5 fc0 sc0 ls2 ws0\">255<span class=\"ls0\"> </span></div></div><div class=\"c w106 h2c gs132\"><div class=\"t m0 x102 he y114 ff2 fs5 fc0 sc0 ls2 ws0\">260<span class=\"ls0\"> </span></div></div><div class=\"c w108 h2c gs133\"><div class=\"t m0 x102 he y114 ff2 fs5 fc0 sc0 ls2 ws0\">255<span class=\"ls0\"> </span></div></div><div class=\"c wac h2c gs134\"><div class=\"t m0 xb hc y114 ff3 fs5 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w106 h2c gs135\"><div class=\"t m0 x96 hc y114 ff3 fs5 fc1 sc0 ls0 ws0\">13.292 </div></div><div class=\"c w107 h2c gs136\"><div class=\"t m0 x96 hc y114 ff3 fs5 fc1 sc0 ls0 ws0\">13.509 </div></div><div class=\"c w106 h2c gs137\"><div class=\"t m0 x96 hc y114 ff3 fs5 fc1 sc0 ls0 ws0\">12.825 </div></div><div class=\"c w108 h2c gs138\"><div class=\"t m0 x9f hc y114 ff3 fs5 fc1 sc0 ls0 ws0\">13.125 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "22.<span class=\"ls0\"> <span class=\"_ _1c\"></span>DE<span class=\"_ _0\"></span>UDA<span class=\"_ _0\"></span> FI<span class=\"_ _b\"></span>NANCI<span class=\"_ _0\"></span>ER<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> </span>El <span class=\"_ _3\"></span>detalle <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>deudas <span class=\"_ _3\"></span>fin<span class=\"_ _3\"></span>ancieras <span class=\"_ _3\"></span>no <span class=\"_ _7\"></span>corrientes <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cor<span class=\"_ _3\"></span>rientes <span class=\"_ _3\"></span>del <span class=\"_ _e\"></span>Grupo <span class=\"_ _7\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>202<span class=\"_ _3\"></span>3 <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>2022 es el siguiente:<span class=\"_ _3\"></span> Des<span class=\"_ _b\"></span>glose<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>deu<span class=\"_ _b\"></span>das <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>or<span class=\"_ _b\"></span>rien<span class=\"_ _0\"></span>tes<span class=\"_ _b\"></span>:<span class=\"_ _3\"></span><span class=\"ff2\">  </span>Desglose deuda financiera no corriente                                    (Miles de Euros) 31/12/2023 31/12/2022 Deudas con entidades de cr\u00e9dito - 231<span class=\"ls0\"> </span>Obligaciones y otros valores negociables 16.769 16.709<span class=\"_ _1e\"> </span>Deuda financiera con organismos oficiales 10.267 8.943 Total 27.036 25.883 Des<span class=\"_ _b\"></span>glose<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>deu<span class=\"_ _b\"></span>das <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>ie<span class=\"_ _b\"></span>ntes:<span class=\"_ _0\"></span> Desglose deuda financiera corriente                                  (Miles de Euros) 31/12/2023 31/12/2022 Deudas con entidades de cr\u00e9dito 9.985 8.929 Obligaciones y otros valores negociables 405<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>Deuda financiera con organismos oficiales 2.435 3.791 Total 12.825 13.125 22.1<span class=\"ls0\"> De<span class=\"_ _b\"></span>udas <span class=\"_ _b\"></span>con e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> cr<span class=\"_ _0\"></span>\u00e9di<span class=\"_ _b\"></span>to </span>Las <span class=\"_ _e\"></span>deud<span class=\"_ _3\"></span>as <span class=\"_ _e\"></span>no <span class=\"_ _a\"></span>corri<span class=\"_ _3\"></span>entes <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>orrientes <span class=\"_ _a\"></span>est\u00e1n <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>ompue<span class=\"_ _3\"></span>stas <span class=\"_ _e\"></span>por <span class=\"_ _a\"></span>pr\u00e9sta<span class=\"_ _3\"></span>mos <span class=\"_ _e\"></span>b<span class=\"_ _3\"></span>ancarios <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>p\u00f3lizas <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>r\u00e9dito <span class=\"_ _e\"></span>y efectos descontados, s<span class=\"_ _3\"></span>eg\u00fan se muestra e<span class=\"_ _3\"></span>n el cuadro s<span class=\"_ _3\"></span>iguiente al 31 de dic<span class=\"_ _3\"></span>iembre de 202<span class=\"_ _7\"></span>3 y 2022:<span class=\"ff4 fs4\"> </span>N\u00ba de productos Vtos 31/12/2023 N\u00ba de productos Vtos 31/12/2022 Total deuda no corriente - - 1 231<span class=\"ls0\"> </span>Pr\u00e9stamos bancarios 2 2024<span class=\"ls0\"> </span>3.226 2 2023<span class=\"ls0\"> </span>4.430 P\u00f3lizas de cr\u00e9dito 7 6.458 9 3.506 Efectos, certificaciones y l\u00edneas COMEX 1 2024<span class=\"ls0\"> </span>- 1 2023<span class=\"ls0\"> </span>721<span class=\"ls0\"> </span>Deudas por intereses y otras deudas - 301<span class=\"ls0\"> </span>- 272<span class=\"ls0\"> </span>Total deuda corriente 10<span class=\"ls0\"> </span>9.985 12<span class=\"ls0\"> </span>8.929 De <span class=\"_ _7\"></span>los <span class=\"_ _e\"></span>pr\u00e9s<span class=\"_ _3\"></span>tamos <span class=\"_ _e\"></span>bancario<span class=\"_ _3\"></span>s <span class=\"_ _e\"></span>corrientes, <span class=\"_ _a\"></span>2.995 <span class=\"_ _e\"></span>miles <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>euros <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>orres<span class=\"_ _3\"></span>ponden <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>pr\u00e9stamo <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>Gen\u00f3m<span class=\"_ _3\"></span>ica <span class=\"_ _7\"></span>en liquidaci\u00f3n (4.205 mi<span class=\"_ _3\"></span>les de euros en 20<span class=\"_ _3\"></span>22)<span class=\"_ _3\"></span>. Deuda no corriente<span class=\"_ _3\"></span> Al cierre del ejerc<span class=\"_ _3\"></span>icio 2023 toda la <span class=\"_ _3\"></span>deuda c<span class=\"_ _3\"></span>on entidad<span class=\"_ _3\"></span>es de cr\u00e9dito del <span class=\"_ _3\"></span>grupo es c<span class=\"_ _3\"></span>orriente.<span class=\"_ _3\"></span> Deuda corriente<span class=\"_ _3\"></span> Las deudas corrientes c<span class=\"_ _3\"></span>on entidades<span class=\"_ _3\"></span> de cr\u00e9dito se des<span class=\"_ _3\"></span>glosan de la siguie<span class=\"_ _3\"></span>nte forma<span class=\"_ _7\"></span>: Desglose deuda corriente con entidades de cr\u00e9dito (Miles de Euros) 31/12/2023 31/12/2022 Pr\u00e9stamos bancarios 3.226 4.430 P\u00f3lizas de cr\u00e9dito 6.458 3.506 Efectos y certificaciones descontados y l\u00edneas COMEX - 721<span class=\"ls0\"> </span>Deudas por intereses y otras deudas 301<span class=\"ls0\"> </span>272<span class=\"ls0\"> </span>Total 9.985 8.929<span class=\"_ _1e\"> </span>A 31 de diciembre d<span class=\"_ _3\"></span>e 2023 s<span class=\"_ _3\"></span>olo hay un pr\u00e9s<span class=\"_ _3\"></span>tamo banc<span class=\"_ _3\"></span>ario que est\u00e1 suj<span class=\"_ _3\"></span>eto a un tipo <span class=\"_ _3\"></span>fijo del 2,5<span class=\"_ _3\"></span>0%. Algunas <span class=\"_ _b\"></span>p\u00f3lizas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cr\u00e9dito <span class=\"_ _b\"></span>ti<span class=\"_ _3\"></span>enen <span class=\"_ _b\"></span>pr\u00f3rroga <span class=\"_ _b\"></span>t\u00e1cit<span class=\"_ _3\"></span>a <span class=\"_ _18\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _18\"></span>b<span class=\"_ _3\"></span>ien <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>mayor\u00eda <span class=\"_ _b\"></span>son <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ren<span class=\"_ _3\"></span>ovaci\u00f3n <span class=\"_ _b\"></span>anual. <span class=\"_ _b\"></span>A <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>iciembre de 2023, el Gru<span class=\"_ _3\"></span>po tiene fir<span class=\"_ _3\"></span>madas <span class=\"_ _3\"></span>7 p\u00f3lizas d<span class=\"_ _3\"></span>e cr\u00e9dito (<span class=\"_ _3\"></span>9 p\u00f3lizas <span class=\"_ _3\"></span>de cr\u00e9dito a d<span class=\"_ _3\"></span>iciembre de 202<span class=\"_ _7\"></span>2) por un l\u00edmit<span class=\"_ _3\"></span>e total <span class=\"_ _3\"></span>d<span class=\"ls8\">e <span class=\"_ _3\"></span></span>1<span class=\"_ _3\"></span>4.500 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>uros <span class=\"_ _7\"></span>(<span class=\"ls8\">15.450</span> <span class=\"_ _7\"></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>de 20<span class=\"_ _3\"></span>22<span class=\"lsb\">).</span> <span class=\"_ _3\"></span>P<span class=\"_ _3\"></span>\u00f3lizas <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>epres<span class=\"_ _3\"></span>entan <span class=\"_ _3\"></span>aproxima<span class=\"_ _3\"></span>damente el <span class=\"_ _e\"></span><span class=\"ls8\">45%</span> <span class=\"_ _a\"></span>del <span class=\"_ _e\"></span>l\u00edm<span class=\"_ _3\"></span>ite <span class=\"_ _e\"></span>disponibl<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>est\u00e1n <span class=\"_ _a\"></span>sujetas <span class=\"_ _e\"></span>a <span class=\"_ _a\"></span>inter\u00e9s <span class=\"_ _a\"></span>variable <span class=\"_ _e\"></span>consist<span class=\"_ _3\"></span>ente <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>Euribor <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>iferencial <span class=\"_ _a\"></span>que oscila entre el 1,75% y el 2,<span class=\"ls8\">75</span>%. Las dem\u00e1s est\u00e1n sujetas a <span class=\"_ _0\"></span>tipo de inter\u00e9s fijo, que oscila entre el 1,20% y <span class=\"_ _0\"></span>el 1,75%. Los tipos de inter\u00e9s ef<span class=\"_ _3\"></span>ectivos a 31 de <span class=\"_ _3\"></span>diciembre son:<span class=\"_ _3\"></span> Tipos de inter\u00e9s efectivo 31/12/2023 31/12/2022 Descubiertos bancarios n/a 29,00% Pr\u00e9stamos bancarios 2,96% 2,26% P\u00f3lizas de cr\u00e9dito 4,69% 2,77% Descuento de efectos n/a 1,20% La exposici\u00f3n del <span class=\"_ _b\"></span>Gru<span class=\"_ _3\"></span>po a <span class=\"_ _0\"></span>las deudas financieras <span class=\"_ _0\"></span>a tipo <span class=\"_ _0\"></span>variable a <span class=\"_ _0\"></span>31 de di<span class=\"_ _0\"></span>ciembre de 202<span class=\"_ _3\"></span>3 es de <span class=\"_ _b\"></span>2.<span class=\"_ _3\"></span>991 miles de euros (2.443 m<span class=\"_ _3\"></span>iles de euros<span class=\"_ _3\"></span> en 202<span class=\"_ _3\"></span>2), referenciad<span class=\"_ _3\"></span>o principalmente a<span class=\"_ _3\"></span>l Euribor a tres meses.<span class=\"_ _7\"></span> La totalidad de las de<span class=\"_ _3\"></span>udas con entidades d<span class=\"_ _3\"></span>e cr\u00e9dito est\u00e1n con<span class=\"_ _3\"></span>tratadas en euros.<span class=\"_ _7\"></span> En <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>tabla <span class=\"_ _7\"></span>siguie<span class=\"_ _3\"></span>nte <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>pr<span class=\"_ _3\"></span>esenta <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>concil<span class=\"_ _3\"></span>iaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>movimie<span class=\"_ _3\"></span>nto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pasivos <span class=\"_ _e\"></span>financieros <span class=\"_ _7\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _7\"></span>de efectivo de<span class=\"_ _3\"></span> las <span class=\"_ _3\"></span>actividades <span class=\"_ _3\"></span>de f<span class=\"_ _3\"></span>inanciaci\u00f3n, <span class=\"_ _3\"></span>incluyendo<span class=\"_ _3\"></span> tanto <span class=\"_ _3\"></span>los d<span class=\"_ _3\"></span>erivados <span class=\"_ _3\"></span>de fluj<span class=\"_ _3\"></span>os de ef<span class=\"_ _3\"></span>ectivo <span class=\"_ _3\"></span>como los <span class=\"_ _3\"></span>que no implican flujos de <span class=\"_ _3\"></span>efectivo (tales c<span class=\"_ _3\"></span>omo reclasificaciones<span class=\"_ _3\"></span> entre no corr<span class=\"_ _3\"></span>iente y corriente).<span class=\"_ _7\"></span> Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31/12/2022 Flujos de Efectivo Reclasificaci\u00f3n a corto plazo Otros 31/12/2023 Pr\u00e9stamos bancarios l/p 231<span class=\"ls0\"> </span>- (231) - - Pr\u00e9stamos bancarios c/p 4.430 (1.439) 231<span class=\"ls0\"> </span>4 3.226 Obligaciones y otros valores negociables l/p 16.709 - - 60<span class=\"ls0\"> </span>16.769 Obligaciones y otros valores negociables c/p 405<span class=\"ls0\"> </span>(810) - 810<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>P\u00f3lizas de cr\u00e9dito 3.506 2.952 - - 6.458 Efectos y certificaciones descontados y l\u00edneas COMEX 721<span class=\"ls0\"> </span>(721) - - - Deudas por intereses y otras deudas 272<span class=\"ls0\"> </span>(1<span class=\"ls0\">) </span>- 30<span class=\"ls0\"> </span>301<span class=\"ls0\"> </span>Deuda financiera con organismos oficiales l/p 8.943 4.842 (2.263) (1.255) 10.267 Deuda financiera con organismos oficiales c/p 3.791 (4.084) 2.263 465<span class=\"ls0\"> </span>2.435 Deuda por arrendamientos a l/p 2.014 - (1.457) 1.271 1.828 Deuda por arrendamientos a c/p 1.608 (2.006) 1.457 921<span class=\"ls0\"> </span>1.980 Total pasivos por actividades de financiaci\u00f3n 42.630 (1.267) - 2.306 43.669 Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31/12/2021 Flujos de Efectivo Reclasificaci\u00f3n a corto plazo Otros 31/12/2022 Pr\u00e9stamos bancarios l/p 4.669 - (4.455) 17<span class=\"ls0\"> </span>231<span class=\"ls0\"> </span>Pr\u00e9stamos bancarios c/p 3.864 (3.892) 4.455 3 4.430<span class=\"_ _1e\"> </span>Obligaciones y otros valores negociables l/p 16.654 - - 55<span class=\"ls0\"> </span>16.709<span class=\"_ _1e\"> </span>Obligaciones y otros valores negociables c/p 405<span class=\"ls0\"> </span>(810) - 810<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>P\u00f3lizas de cr\u00e9dito 3.745 638<span class=\"ls0\"> </span>- (877) 3.506 Efectos y certificaciones descontados y l\u00edneas COMEX 90<span class=\"ls0\"> </span>631<span class=\"ls0\"> </span>- - 721<span class=\"ls0\"> </span>Deudas por intereses y otras deudas 31<span class=\"ls0\"> </span>245<span class=\"ls0\"> </span>- (4<span class=\"ls0\">) </span>272<span class=\"ls0\"> </span>Deuda financiera con organismos oficiales l/p 12.063 798<span class=\"ls0\"> </span>(3.808) (110) 8.943 Deuda financiera con organismos oficiales c/p 4.077 (4.199) 3.808 105<span class=\"ls0\"> </span>3.791 Deuda por arrendamientos a l/p 1.916 - (1.223) 1.321 2.014 Deuda por arrendamientos a c/p 1.819 (2.069) 1.223 635<span class=\"ls0\"> </span>1.608 Total pasivos por actividades de financiaci\u00f3n 49.333 (8.658) - 1.955 42.630<span class=\"_ _1e\"> </span>22.2<span class=\"ls0\"> Ob<span class=\"_ _0\"></span>lig<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y O<span class=\"_ _b\"></span>tros<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> ne<span class=\"_ _b\"></span>gocia<span class=\"_ _b\"></span>bles<span class=\"_ _0\"></span> </span>En 2015, la socieda<span class=\"_ _3\"></span>d dominante emit<span class=\"_ _3\"></span>i\u00f3 bonos simples<span class=\"_ _3\"></span> por importe de 1<span class=\"_ _3\"></span>7.000 mile<span class=\"_ _3\"></span>s de euros para forta<span class=\"_ _3\"></span>lecer su posici\u00f3n financiera<span class=\"_ _3\"></span> y ampliar su p<span class=\"_ _3\"></span>erfil de vencimient<span class=\"_ _3\"></span>os.<span class=\"_ _3\"></span> Los principales t\u00e9rmi<span class=\"_ _3\"></span>nos y condiciones <span class=\"_ _3\"></span>de la emisi\u00f3n <span class=\"_ _3\"></span>fueron los sigui<span class=\"_ _3\"></span>entes:<span class=\"_ _3\"></span> - <span class=\"_ _c\"> </span>Im<span class=\"_ _b\"></span>port<span class=\"_ _0\"></span>e n<span class=\"_ _b\"></span>omin<span class=\"_ _b\"></span>al d<span class=\"_ _b\"></span>e la<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>mis<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n d<span class=\"_ _b\"></span>e 17<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>de e<span class=\"_ _0\"></span>uro<span class=\"_ _b\"></span>s; - <span class=\"_ _c\"> </span>P<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>zo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> ve<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>mie<span class=\"_ _0\"></span>nto<span class=\"_ _b\"></span>: 12<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>\u00f1o<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>esd<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>ech<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span>semb<span class=\"_ _b\"></span>olso<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> la <span class=\"_ _b\"></span>emis<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n; - <span class=\"_ _c\"> </span>La<span class=\"_ _b\"></span> <span class=\"_ _6\"> </span>em<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>tu<span class=\"_ _0\"></span>vo <span class=\"_ _8\"></span>co<span class=\"_ _0\"></span>mo <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ari<span class=\"_ _b\"></span>o <span class=\"_ _8\"> </span>un <span class=\"_ _8\"></span>\u00fan<span class=\"_ _0\"></span>ico<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>inv<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>or <span class=\"_ _8\"></span>c<span class=\"_ _b\"></span>uali<span class=\"_ _b\"></span>fica<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>espa<span class=\"_ _b\"></span>\u00f1ol,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>tra<span class=\"_ _0\"></span>v\u00e9s<span class=\"_ _b\"></span> <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>col<span class=\"_ _0\"></span>oca<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> pri<span class=\"_ _b\"></span>vada<span class=\"_ _0\"></span>; - <span class=\"_ _c\"> </span>Lo<span class=\"_ _b\"></span>s <span class=\"_ _a\"></span>bo<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>em<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ron<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>a <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>pa<span class=\"_ _0\"></span>r <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>con <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _e\"></span>nom<span class=\"_ _b\"></span>inal<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>uni<span class=\"_ _b\"></span>tari<span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>100<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>mile<span class=\"_ _b\"></span>s <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span>, <span class=\"_ _e\"></span>rep<span class=\"_ _0\"></span>re<span class=\"_ _b\"></span>sent<span class=\"_ _0\"></span>ado<span class=\"_ _b\"></span>s me<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> an<span class=\"_ _b\"></span>otaci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> en<span class=\"_ _b\"></span> cue<span class=\"_ _0\"></span>nta<span class=\"_ _b\"></span>. - <span class=\"_ _c\"> </span>Lo<span class=\"_ _b\"></span>s <span class=\"_ _b\"></span>bon<span class=\"_ _0\"></span>os <span class=\"_ _18\"></span>dev<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>gar<span class=\"_ _0\"></span>\u00e1n<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>un <span class=\"_ _18\"></span>int<span class=\"_ _b\"></span>er\u00e9s <span class=\"_ _18\"></span>fi<span class=\"_ _b\"></span>jo <span class=\"_ _b\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>4,75<span class=\"_ _b\"></span>% <span class=\"_ _b\"></span>nom<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>anua<span class=\"_ _0\"></span>l <span class=\"_ _18\"></span>pag<span class=\"_ _b\"></span>ader<span class=\"_ _0\"></span>o <span class=\"_ _18\"></span>por <span class=\"_ _18\"></span>an<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>dad<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>ven<span class=\"_ _b\"></span>cida<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>cont<span class=\"_ _0\"></span>ar<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span>sde<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>cha<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sem<span class=\"_ _0\"></span>bo<span class=\"_ _0\"></span>lso<span class=\"_ _b\"></span>; - <span class=\"_ _c\"> </span>La<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>So<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>eda<span class=\"_ _b\"></span>d <span class=\"_ _8\"></span>r<span class=\"_ _0\"></span>esp<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>r\u00e1 <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>sus <span class=\"_ _a\"></span>obl<span class=\"_ _b\"></span>igac<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>deri<span class=\"_ _b\"></span>vada<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _e\"></span>bono<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>tod<span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>y <span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>se ot<span class=\"_ _0\"></span>org<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>\u00e1 n<span class=\"_ _b\"></span>ingu<span class=\"_ _b\"></span>na g<span class=\"_ _0\"></span>ara<span class=\"_ _b\"></span>nt\u00eda<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>c\u00edf<span class=\"_ _b\"></span>ica;<span class=\"_ _0\"></span> - <span class=\"_ _c\"> </span>Lo<span class=\"_ _b\"></span>s t\u00e9r<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span>nes <span class=\"_ _b\"></span>de l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>bono<span class=\"_ _0\"></span>s s<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>rige<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r l<span class=\"_ _b\"></span>a le<span class=\"_ _0\"></span>y e<span class=\"_ _b\"></span>spa\u00f1<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>a; - <span class=\"_ _c\"> </span>La<span class=\"_ _b\"></span> so<span class=\"_ _b\"></span>cied<span class=\"_ _0\"></span>ad <span class=\"_ _18\"></span>domi<span class=\"_ _b\"></span>nante<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>soli<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>t\u00f3 <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>bonos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al<span class=\"_ _b\"></span> M<span class=\"_ _0\"></span>erca<span class=\"_ _b\"></span>do <span class=\"_ _b\"></span>Alt<span class=\"_ _0\"></span>ern<span class=\"_ _b\"></span>ativ<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Rent<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>Fij<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>(MA<span class=\"_ _0\"></span>RF) con<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>ech<span class=\"_ _b\"></span>a 7 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> j<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"ls11\">2015</span>. 22.3<span class=\"ls0\"> De<span class=\"_ _b\"></span>uda f<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nan<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>a c<span class=\"_ _b\"></span>on o<span class=\"_ _0\"></span>rga<span class=\"_ _b\"></span>nism<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00fabl<span class=\"_ _0\"></span>ico<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> </span>Dentro <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>este <span class=\"_ _5\"> </span>concepto <span class=\"_ _5\"> </span>se <span class=\"_ _5\"> </span>recoge <span class=\"_ _5\"> </span>principalment<span class=\"_ _3\"></span>e <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>financiaci\u00f3n <span class=\"_ _5\"> </span>obtenida <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>organismos <span class=\"_ _5\"> </span>oficiales consistente <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>pr\u00e9stamos<span class=\"_ _3\"></span> y<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>anticipos <span class=\"_ _3\"></span>reem<span class=\"_ _3\"></span>bolsables <span class=\"_ _3\"></span>sin <span class=\"_ _3\"></span>interes<span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>(o c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>intereses<span class=\"_ _3\"></span> notab<span class=\"_ _3\"></span>lemente <span class=\"_ _3\"></span>inferiores<span class=\"_ _3\"></span> a los de <span class=\"_ _3\"></span>mercado), <span class=\"_ _3\"></span>reinte<span class=\"_ _3\"></span>grables en <span class=\"_ _3\"></span>siete a<span class=\"_ _3\"></span>\u00f1os, des<span class=\"_ _3\"></span>pu\u00e9s de <span class=\"_ _3\"></span>tres de c<span class=\"_ _3\"></span>arencia, <span class=\"_ _3\"></span>cuyo objeto <span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>la financi<span class=\"_ _3\"></span>aci\u00f3n de proyectos de investi<span class=\"_ _3\"></span>gaci\u00f3n y desarro<span class=\"_ _3\"></span>llo.<span class=\"_ _3\"></span> Al 31 <span class=\"_ _0\"></span>de diciembre de 2023, el Grupo manten\u00eda saldos por deuda con organismos oficiales por importe total de <span class=\"_ _3\"></span><span class=\"ls0\">12.<span class=\"_ _3\"></span>702 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _3\"></span>calculado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>fl<span class=\"_ _3\"></span>ujos <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>efectivo <span class=\"_ _7\"></span>descont<span class=\"_ _3\"></span>ados <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>tipo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Euribor <span class=\"_ _3\"></span>m\u00e1s <span class=\"_ _7\"></span>un<span class=\"_ _3\"></span> </span>diferencial <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>funci\u00f3n <span class=\"_ _e\"></span>del <span class=\"_ _e\"></span>ries<span class=\"_ _3\"></span>go <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _e\"></span>Grupo <span class=\"_ _e\"></span>(<span class=\"_ _7\"></span>12.734 <span class=\"_ _e\"></span>mi<span class=\"_ _3\"></span>les <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>euros <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>202<span class=\"_ _3\"></span>2), <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _e\"></span>que <span class=\"_ _a\"></span>10.267 <span class=\"_ _e\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _e\"></span>de euros <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>on <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>corriente <span class=\"_ _7\"></span>(8.<span class=\"_ _3\"></span>943 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>022) <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span><span class=\"ls8\">2.</span>4<span class=\"_ _3\"></span>35 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>on <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>corriente (<span class=\"ls8\">3.791</span> miles d<span class=\"_ _3\"></span>e euros en 2<span class=\"_ _3\"></span>022<span class=\"lsb\">).</span> El calendario de amortizac<span class=\"_ _3\"></span>iones d<span class=\"_ _3\"></span>e la parte no corr<span class=\"_ _3\"></span>iente de las ayu<span class=\"_ _3\"></span>das oficiales es c<span class=\"_ _3\"></span>omo sigue:<span class=\"_ _7\"></span> Calendario de amortizaci\u00f3n (Miles de Euros) 31/12/2023 31/12/2022 2024<span class=\"ls0\"> </span>- 239<span class=\"_ _1e\"> </span>2025<span class=\"ls0\"> </span>1.712 2.496 2026<span class=\"ls0\"> </span>1.729 1.821<span class=\"_ _1e\"> </span>2027<span class=\"ls0\"> </span>1.832 1.540 2028 y siguientes 4.994 2.847 Total 10.267 8.943 22.4<span class=\"ls0\"> V<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>Ra<span class=\"_ _0\"></span>zona<span class=\"_ _b\"></span>ble </span>El valor razonable y el <span class=\"_ _0\"></span>valor en libros de las deudas <span class=\"_ _0\"></span>financieras no corrientes y corrientes a 31 de <span class=\"_ _3\"></span>diciembre de 2023 y 2022, es c<span class=\"_ _3\"></span>omo sigue: Valor razonable Valor en libros Valor razonable y valor en libros deuda financiera (Miles de Euros) 31/12/2023 31/12/2022 31/12/2023 31/12/2022 No corriente Pr\u00e9stamos Bancarios - 231<span class=\"ls0\"> </span>- 231<span class=\"ls0\"> </span>Deuda con organismos oficiales 12.039 10.083 10.267 8.943 Obligaciones y bonos 17.000 17.000 16.769 16.709 Total 29.039 27.314 27.036 25.883 Corriente Pr\u00e9stamos Bancarios 3.226 4.430 3.226 4.430 P\u00f3lizas de cr\u00e9dito 6.458 3.506 6.458 3.506 Efectos y certificaciones descontados pendientes de vencimiento y l\u00edneas COMEX - 721<span class=\"ls0\"> </span>- 721<span class=\"ls0\"> </span>Deuda por intereses 41<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>41<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>Deuda con organismos oficiales 2.902 4.175 2.435 3.791 Obligaciones y bonos 405<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>Otras deudas 260<span class=\"ls0\"> </span>255<span class=\"ls0\"> </span>260<span class=\"ls0\"> </span>255<span class=\"ls0\"> </span>Total 13.292 13.509 12.825 13.125",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "22.1<span class=\"ls0\"> De<span class=\"_ _b\"></span>udas <span class=\"_ _b\"></span>con e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> cr<span class=\"_ _0\"></span>\u00e9di<span class=\"_ _b\"></span>to </span>Las <span class=\"_ _e\"></span>deud<span class=\"_ _3\"></span>as <span class=\"_ _e\"></span>no <span class=\"_ _a\"></span>corri<span class=\"_ _3\"></span>entes <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>orrientes <span class=\"_ _a\"></span>est\u00e1n <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>ompue<span class=\"_ _3\"></span>stas <span class=\"_ _e\"></span>por <span class=\"_ _a\"></span>pr\u00e9sta<span class=\"_ _3\"></span>mos <span class=\"_ _e\"></span>b<span class=\"_ _3\"></span>ancarios <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>p\u00f3lizas <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>r\u00e9dito <span class=\"_ _e\"></span>y efectos descontados, s<span class=\"_ _3\"></span>eg\u00fan se muestra e<span class=\"_ _3\"></span>n el cuadro s<span class=\"_ _3\"></span>iguiente al 31 de dic<span class=\"_ _3\"></span>iembre de 202<span class=\"_ _7\"></span>3 y 2022:<span class=\"ff4 fs4\"> </span>N\u00ba de productos Vtos 31/12/2023 N\u00ba de productos Vtos 31/12/2022 Total deuda no corriente - - 1 231<span class=\"ls0\"> </span>Pr\u00e9stamos bancarios 2 2024<span class=\"ls0\"> </span>3.226 2 2023<span class=\"ls0\"> </span>4.430 P\u00f3lizas de cr\u00e9dito 7 6.458 9 3.506 Efectos, certificaciones y l\u00edneas COMEX 1 2024<span class=\"ls0\"> </span>- 1 2023<span class=\"ls0\"> </span>721<span class=\"ls0\"> </span>Deudas por intereses y otras deudas - 301<span class=\"ls0\"> </span>- 272<span class=\"ls0\"> </span>Total deuda corriente 10<span class=\"ls0\"> </span>9.985 12<span class=\"ls0\"> </span>8.929 De <span class=\"_ _7\"></span>los <span class=\"_ _e\"></span>pr\u00e9s<span class=\"_ _3\"></span>tamos <span class=\"_ _e\"></span>bancario<span class=\"_ _3\"></span>s <span class=\"_ _e\"></span>corrientes, <span class=\"_ _a\"></span>2.995 <span class=\"_ _e\"></span>miles <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>euros <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>orres<span class=\"_ _3\"></span>ponden <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>pr\u00e9stamo <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>Gen\u00f3m<span class=\"_ _3\"></span>ica <span class=\"_ _7\"></span>en liquidaci\u00f3n (4.205 mi<span class=\"_ _3\"></span>les de euros en 20<span class=\"_ _3\"></span>22)<span class=\"_ _3\"></span>. Deuda no corriente<span class=\"_ _3\"></span> Al cierre del ejerc<span class=\"_ _3\"></span>icio 2023 toda la <span class=\"_ _3\"></span>deuda c<span class=\"_ _3\"></span>on entidad<span class=\"_ _3\"></span>es de cr\u00e9dito del <span class=\"_ _3\"></span>grupo es c<span class=\"_ _3\"></span>orriente.<span class=\"_ _3\"></span> Deuda corriente<span class=\"_ _3\"></span> Las deudas corrientes c<span class=\"_ _3\"></span>on entidades<span class=\"_ _3\"></span> de cr\u00e9dito se des<span class=\"_ _3\"></span>glosan de la siguie<span class=\"_ _3\"></span>nte forma<span class=\"_ _7\"></span>: Desglose deuda corriente con entidades de cr\u00e9dito (Miles de Euros) 31/12/2023 31/12/2022 Pr\u00e9stamos bancarios 3.226 4.430 P\u00f3lizas de cr\u00e9dito 6.458 3.506 Efectos y certificaciones descontados y l\u00edneas COMEX - 721<span class=\"ls0\"> </span>Deudas por intereses y otras deudas 301<span class=\"ls0\"> </span>272<span class=\"ls0\"> </span>Total 9.985 8.929<span class=\"_ _1e\"> </span>A 31 de diciembre d<span class=\"_ _3\"></span>e 2023 s<span class=\"_ _3\"></span>olo hay un pr\u00e9s<span class=\"_ _3\"></span>tamo banc<span class=\"_ _3\"></span>ario que est\u00e1 suj<span class=\"_ _3\"></span>eto a un tipo <span class=\"_ _3\"></span>fijo del 2,5<span class=\"_ _3\"></span>0%. Algunas <span class=\"_ _b\"></span>p\u00f3lizas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cr\u00e9dito <span class=\"_ _b\"></span>ti<span class=\"_ _3\"></span>enen <span class=\"_ _b\"></span>pr\u00f3rroga <span class=\"_ _b\"></span>t\u00e1cit<span class=\"_ _3\"></span>a <span class=\"_ _18\"></span>s<span class=\"_ _3\"></span>i <span class=\"_ _18\"></span>b<span class=\"_ _3\"></span>ien <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>mayor\u00eda <span class=\"_ _b\"></span>son <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ren<span class=\"_ _3\"></span>ovaci\u00f3n <span class=\"_ _b\"></span>anual. <span class=\"_ _b\"></span>A <span class=\"_ _b\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>iciembre de 2023, el Gru<span class=\"_ _3\"></span>po tiene fir<span class=\"_ _3\"></span>madas <span class=\"_ _3\"></span>7 p\u00f3lizas d<span class=\"_ _3\"></span>e cr\u00e9dito (<span class=\"_ _3\"></span>9 p\u00f3lizas <span class=\"_ _3\"></span>de cr\u00e9dito a d<span class=\"_ _3\"></span>iciembre de 202<span class=\"_ _7\"></span>2) por un l\u00edmit<span class=\"_ _3\"></span>e total <span class=\"_ _3\"></span>d<span class=\"ls8\">e <span class=\"_ _3\"></span></span>1<span class=\"_ _3\"></span>4.500 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>uros <span class=\"_ _7\"></span>(<span class=\"ls8\">15.450</span> <span class=\"_ _7\"></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>de 20<span class=\"_ _3\"></span>22<span class=\"lsb\">).</span> <span class=\"_ _3\"></span>P<span class=\"_ _3\"></span>\u00f3lizas <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>epres<span class=\"_ _3\"></span>entan <span class=\"_ _3\"></span>aproxima<span class=\"_ _3\"></span>damente el <span class=\"_ _e\"></span><span class=\"ls8\">45%</span> <span class=\"_ _a\"></span>del <span class=\"_ _e\"></span>l\u00edm<span class=\"_ _3\"></span>ite <span class=\"_ _e\"></span>disponibl<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>est\u00e1n <span class=\"_ _a\"></span>sujetas <span class=\"_ _e\"></span>a <span class=\"_ _a\"></span>inter\u00e9s <span class=\"_ _a\"></span>variable <span class=\"_ _e\"></span>consist<span class=\"_ _3\"></span>ente <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>Euribor <span class=\"_ _a\"></span>m\u00e1s <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>iferencial <span class=\"_ _a\"></span>que oscila entre el 1,75% y el 2,<span class=\"ls8\">75</span>%. Las dem\u00e1s est\u00e1n sujetas a <span class=\"_ _0\"></span>tipo de inter\u00e9s fijo, que oscila entre el 1,20% y <span class=\"_ _0\"></span>el 1,75%. Los tipos de inter\u00e9s ef<span class=\"_ _3\"></span>ectivos a 31 de <span class=\"_ _3\"></span>diciembre son:<span class=\"_ _3\"></span> Tipos de inter\u00e9s efectivo 31/12/2023 31/12/2022 Descubiertos bancarios n/a 29,00% Pr\u00e9stamos bancarios 2,96% 2,26% P\u00f3lizas de cr\u00e9dito 4,69% 2,77% Descuento de efectos n/a 1,20% La exposici\u00f3n del <span class=\"_ _b\"></span>Gru<span class=\"_ _3\"></span>po a <span class=\"_ _0\"></span>las deudas financieras <span class=\"_ _0\"></span>a tipo <span class=\"_ _0\"></span>variable a <span class=\"_ _0\"></span>31 de di<span class=\"_ _0\"></span>ciembre de 202<span class=\"_ _3\"></span>3 es de <span class=\"_ _b\"></span>2.<span class=\"_ _3\"></span>991 miles de euros (2.443 m<span class=\"_ _3\"></span>iles de euros<span class=\"_ _3\"></span> en 202<span class=\"_ _3\"></span>2), referenciad<span class=\"_ _3\"></span>o principalmente a<span class=\"_ _3\"></span>l Euribor a tres meses.<span class=\"_ _7\"></span> La totalidad de las de<span class=\"_ _3\"></span>udas con entidades d<span class=\"_ _3\"></span>e cr\u00e9dito est\u00e1n con<span class=\"_ _3\"></span>tratadas en euros.<span class=\"_ _7\"></span> En <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>tabla <span class=\"_ _7\"></span>siguie<span class=\"_ _3\"></span>nte <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>pr<span class=\"_ _3\"></span>esenta <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>concil<span class=\"_ _3\"></span>iaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>movimie<span class=\"_ _3\"></span>nto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pasivos <span class=\"_ _e\"></span>financieros <span class=\"_ _7\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _7\"></span>de efectivo de<span class=\"_ _3\"></span> las <span class=\"_ _3\"></span>actividades <span class=\"_ _3\"></span>de f<span class=\"_ _3\"></span>inanciaci\u00f3n, <span class=\"_ _3\"></span>incluyendo<span class=\"_ _3\"></span> tanto <span class=\"_ _3\"></span>los d<span class=\"_ _3\"></span>erivados <span class=\"_ _3\"></span>de fluj<span class=\"_ _3\"></span>os de ef<span class=\"_ _3\"></span>ectivo <span class=\"_ _3\"></span>como los <span class=\"_ _3\"></span>que no implican flujos de <span class=\"_ _3\"></span>efectivo (tales c<span class=\"_ _3\"></span>omo reclasificaciones<span class=\"_ _3\"></span> entre no corr<span class=\"_ _3\"></span>iente y corriente).<span class=\"_ _7\"></span> Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31/12/2022 Flujos de Efectivo Reclasificaci\u00f3n a corto plazo Otros 31/12/2023 Pr\u00e9stamos bancarios l/p 231<span class=\"ls0\"> </span>- (231) - - Pr\u00e9stamos bancarios c/p 4.430 (1.439) 231<span class=\"ls0\"> </span>4 3.226 Obligaciones y otros valores negociables l/p 16.709 - - 60<span class=\"ls0\"> </span>16.769 Obligaciones y otros valores negociables c/p 405<span class=\"ls0\"> </span>(810) - 810<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>P\u00f3lizas de cr\u00e9dito 3.506 2.952 - - 6.458 Efectos y certificaciones descontados y l\u00edneas COMEX 721<span class=\"ls0\"> </span>(721) - - - Deudas por intereses y otras deudas 272<span class=\"ls0\"> </span>(1<span class=\"ls0\">) </span>- 30<span class=\"ls0\"> </span>301<span class=\"ls0\"> </span>Deuda financiera con organismos oficiales l/p 8.943 4.842 (2.263) (1.255) 10.267 Deuda financiera con organismos oficiales c/p 3.791 (4.084) 2.263 465<span class=\"ls0\"> </span>2.435 Deuda por arrendamientos a l/p 2.014 - (1.457) 1.271 1.828 Deuda por arrendamientos a c/p 1.608 (2.006) 1.457 921<span class=\"ls0\"> </span>1.980 Total pasivos por actividades de financiaci\u00f3n 42.630 (1.267) - 2.306 43.669 Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31/12/2021 Flujos de Efectivo Reclasificaci\u00f3n a corto plazo Otros 31/12/2022 Pr\u00e9stamos bancarios l/p 4.669 - (4.455) 17<span class=\"ls0\"> </span>231<span class=\"ls0\"> </span>Pr\u00e9stamos bancarios c/p 3.864 (3.892) 4.455 3 4.430<span class=\"_ _1e\"> </span>Obligaciones y otros valores negociables l/p 16.654 - - 55<span class=\"ls0\"> </span>16.709<span class=\"_ _1e\"> </span>Obligaciones y otros valores negociables c/p 405<span class=\"ls0\"> </span>(810) - 810<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>P\u00f3lizas de cr\u00e9dito 3.745 638<span class=\"ls0\"> </span>- (877) 3.506 Efectos y certificaciones descontados y l\u00edneas COMEX 90<span class=\"ls0\"> </span>631<span class=\"ls0\"> </span>- - 721<span class=\"ls0\"> </span>Deudas por intereses y otras deudas 31<span class=\"ls0\"> </span>245<span class=\"ls0\"> </span>- (4<span class=\"ls0\">) </span>272<span class=\"ls0\"> </span>Deuda financiera con organismos oficiales l/p 12.063 798<span class=\"ls0\"> </span>(3.808) (110) 8.943 Deuda financiera con organismos oficiales c/p 4.077 (4.199) 3.808 105<span class=\"ls0\"> </span>3.791 Deuda por arrendamientos a l/p 1.916 - (1.223) 1.321 2.014 Deuda por arrendamientos a c/p 1.819 (2.069) 1.223 635<span class=\"ls0\"> </span>1.608 Total pasivos por actividades de financiaci\u00f3n 49.333 (8.658) - 1.955 42.630<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "En <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>tabla <span class=\"_ _7\"></span>siguie<span class=\"_ _3\"></span>nte <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>pr<span class=\"_ _3\"></span>esenta <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>concil<span class=\"_ _3\"></span>iaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>movimie<span class=\"_ _3\"></span>nto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>pasivos <span class=\"_ _e\"></span>financieros <span class=\"_ _7\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>flujos <span class=\"_ _7\"></span>de efectivo de<span class=\"_ _3\"></span> las <span class=\"_ _3\"></span>actividades <span class=\"_ _3\"></span>de f<span class=\"_ _3\"></span>inanciaci\u00f3n, <span class=\"_ _3\"></span>incluyendo<span class=\"_ _3\"></span> tanto <span class=\"_ _3\"></span>los d<span class=\"_ _3\"></span>erivados <span class=\"_ _3\"></span>de fluj<span class=\"_ _3\"></span>os de ef<span class=\"_ _3\"></span>ectivo <span class=\"_ _3\"></span>como los <span class=\"_ _3\"></span>que no implican flujos de <span class=\"_ _3\"></span>efectivo (tales c<span class=\"_ _3\"></span>omo reclasificaciones<span class=\"_ _3\"></span> entre no corr<span class=\"_ _3\"></span>iente y corriente).<span class=\"_ _7\"></span> Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31/12/2022 Flujos de Efectivo Reclasificaci\u00f3n a corto plazo Otros 31/12/2023 Pr\u00e9stamos bancarios l/p 231<span class=\"ls0\"> </span>- (231) - - Pr\u00e9stamos bancarios c/p 4.430 (1.439) 231<span class=\"ls0\"> </span>4 3.226 Obligaciones y otros valores negociables l/p 16.709 - - 60<span class=\"ls0\"> </span>16.769 Obligaciones y otros valores negociables c/p 405<span class=\"ls0\"> </span>(810) - 810<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>P\u00f3lizas de cr\u00e9dito 3.506 2.952 - - 6.458 Efectos y certificaciones descontados y l\u00edneas COMEX 721<span class=\"ls0\"> </span>(721) - - - Deudas por intereses y otras deudas 272<span class=\"ls0\"> </span>(1<span class=\"ls0\">) </span>- 30<span class=\"ls0\"> </span>301<span class=\"ls0\"> </span>Deuda financiera con organismos oficiales l/p 8.943 4.842 (2.263) (1.255) 10.267 Deuda financiera con organismos oficiales c/p 3.791 (4.084) 2.263 465<span class=\"ls0\"> </span>2.435 Deuda por arrendamientos a l/p 2.014 - (1.457) 1.271 1.828 Deuda por arrendamientos a c/p 1.608 (2.006) 1.457 921<span class=\"ls0\"> </span>1.980 Total pasivos por actividades de financiaci\u00f3n 42.630 (1.267) - 2.306 43.669 Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31/12/2021 Flujos de Efectivo Reclasificaci\u00f3n a corto plazo Otros 31/12/2022 Pr\u00e9stamos bancarios l/p 4.669 - (4.455) 17<span class=\"ls0\"> </span>231<span class=\"ls0\"> </span>Pr\u00e9stamos bancarios c/p 3.864 (3.892) 4.455 3 4.430<span class=\"_ _1e\"> </span>Obligaciones y otros valores negociables l/p 16.654 - - 55<span class=\"ls0\"> </span>16.709<span class=\"_ _1e\"> </span>Obligaciones y otros valores negociables c/p 405<span class=\"ls0\"> </span>(810) - 810<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>P\u00f3lizas de cr\u00e9dito 3.745 638<span class=\"ls0\"> </span>- (877) 3.506 Efectos y certificaciones descontados y l\u00edneas COMEX 90<span class=\"ls0\"> </span>631<span class=\"ls0\"> </span>- - 721<span class=\"ls0\"> </span>Deudas por intereses y otras deudas 31<span class=\"ls0\"> </span>245<span class=\"ls0\"> </span>- (4<span class=\"ls0\">) </span>272<span class=\"ls0\"> </span>Deuda financiera con organismos oficiales l/p 12.063 798<span class=\"ls0\"> </span>(3.808) (110) 8.943 Deuda financiera con organismos oficiales c/p 4.077 (4.199) 3.808 105<span class=\"ls0\"> </span>3.791 Deuda por arrendamientos a l/p 1.916 - (1.223) 1.321 2.014 Deuda por arrendamientos a c/p 1.819 (2.069) 1.223 635<span class=\"ls0\"> </span>1.608 Total pasivos por actividades de financiaci\u00f3n 49.333 (8.658) - 1.955 42.630<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "22.4<span class=\"ls0\"> V<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>Ra<span class=\"_ _0\"></span>zona<span class=\"_ _b\"></span>ble </span>El valor razonable y el <span class=\"_ _0\"></span>valor en libros de las deudas <span class=\"_ _0\"></span>financieras no corrientes y corrientes a 31 de <span class=\"_ _3\"></span>diciembre de 2023 y 2022, es c<span class=\"_ _3\"></span>omo sigue: Valor razonable Valor en libros Valor razonable y valor en libros deuda financiera (Miles de Euros) 31/12/2023 31/12/2022 31/12/2023 31/12/2022 No corriente Pr\u00e9stamos Bancarios - 231<span class=\"ls0\"> </span>- 231<span class=\"ls0\"> </span>Deuda con organismos oficiales 12.039 10.083 10.267 8.943 Obligaciones y bonos 17.000 17.000 16.769 16.709 Total 29.039 27.314 27.036 25.883 Corriente Pr\u00e9stamos Bancarios 3.226 4.430 3.226 4.430 P\u00f3lizas de cr\u00e9dito 6.458 3.506 6.458 3.506 Efectos y certificaciones descontados pendientes de vencimiento y l\u00edneas COMEX - 721<span class=\"ls0\"> </span>- 721<span class=\"ls0\"> </span>Deuda por intereses 41<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>41<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>Deuda con organismos oficiales 2.902 4.175 2.435 3.791 Obligaciones y bonos 405<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>405<span class=\"ls0\"> </span>Otras deudas 260<span class=\"ls0\"> </span>255<span class=\"ls0\"> </span>260<span class=\"ls0\"> </span>255<span class=\"ls0\"> </span>Total 13.292 13.509 12.825 13.125 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "23.<span class=\"ls0\"> <span class=\"_ _1c\"></span>IM<span class=\"_ _0\"></span>PUE<span class=\"_ _b\"></span>STOS<span class=\"_ _0\"></span> DI<span class=\"_ _b\"></span>FERI<span class=\"_ _0\"></span>DOS<span class=\"_ _0\"></span> E<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>MP<span class=\"_ _0\"></span>UES<span class=\"_ _b\"></span>TO SO<span class=\"_ _0\"></span>BRE<span class=\"_ _b\"></span> LAS<span class=\"_ _0\"></span> GA<span class=\"_ _0\"></span>NAN<span class=\"_ _0\"></span>CI<span class=\"_ _0\"></span>AS<span class=\"_ _b\"></span> </span>23.1<span class=\"ls0\"> Im<span class=\"_ _0\"></span>pue<span class=\"_ _b\"></span>stos<span class=\"_ _0\"></span> di<span class=\"_ _b\"></span>feri<span class=\"_ _b\"></span>dos </span>El an\u00e1lisis de los act<span class=\"_ _3\"></span>ivos y pasivos por im<span class=\"_ _3\"></span>puestos diferidos es <span class=\"_ _3\"></span>el siguiente:<span class=\"_ _7\"></span> Activos por impuesto diferido neto                                       (Miles de Euros) 31/12/2023 31/12/2022 Activos por impuestos diferidos 32.172 30.999 Pasivos por impuestos diferidos (703) (470) Total 31.469 30.529 Los <span class=\"_ _b\"></span>mov<span class=\"_ _3\"></span>imientos brutos <span class=\"_ _b\"></span>ha<span class=\"_ _3\"></span>bidos <span class=\"_ _0\"></span>durante el <span class=\"_ _b\"></span>ejercicio en <span class=\"_ _b\"></span>los activos <span class=\"_ _b\"></span>y pasivos <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _0\"></span>impuestos diferidos, <span class=\"_ _b\"></span>han sido los siguientes:<span class=\"_ _3\"></span><span class=\"ff4 fs4\"> </span>Activos por impuestos diferidos  (Miles de Euros) Bases imponibles negativas Retenci\u00f3n Withholding tax Activos fijos e intangibles Otros TOTAL<span class=\"_ _1e\"> </span>Al 1 de enero de 2022 16.013 10.471 1.473 272<span class=\"ls0\"> </span>28.229<span class=\"_ _1e\"> </span>Retenci\u00f3n Withholding tax - (355) - (73) (428) Imputados a resultados 3.564 - (490) 124<span class=\"ls0\"> </span>3.198 Al 31 de diciembre de 2022 19.577 10.116 983<span class=\"ls0\"> </span>323<span class=\"ls0\"> </span>30.999 Retenci\u00f3n Withholding tax - - - 12<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>Imputados a resultados 1.747 - (490) (96) 1.161 Al 31 de diciembre de 2023 21.324 10.116 493<span class=\"ls0\"> </span>239<span class=\"ls0\"> </span>32.172 La <span class=\"_ _0\"></span>columna \u201cBases imponibles negativas\u201d <span class=\"_ _0\"></span>incluye las bases <span class=\"_ _0\"></span>imponibles pendientes de <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ompensar activadas en el balance.<span class=\"_ _3\"></span> La  columna  \u201cRetenci\u00f3n  Withholding  tax\u201d  a  31  de  di<span class=\"_ _0\"></span>ciembre  de  202<span class=\"_ _7\"></span><span class=\"ff2\">3  y  2022  recoge  las <span class=\"_ _9\"> </span>retenc<span class=\"_ _3\"></span>iones </span>practicadas sobre los i<span class=\"_ _3\"></span>ngresos por royalt<span class=\"_ _3\"></span>ies y por los c<span class=\"_ _3\"></span>obros recibidos de ac<span class=\"_ _3\"></span>uerdos de licencia.<span class=\"_ _e\"></span> Pasivos por impuestos diferidos (Miles de Euros) Subvenciones de capital y otros Al 1 de enero de 2022 (479) Imputados a resultados 9 Al 31 de diciembre de 2022 (470) Imputados a resultados (233) Al 31 de diciembre de 2023 (703) Los <span class=\"_ _e\"></span>activos <span class=\"_ _e\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _e\"></span>impuestos<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>diferidos<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>reconoc<span class=\"_ _3\"></span>en <span class=\"_ _e\"></span>habida <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>uenta <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _e\"></span>benefici<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>fiscales<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>futuros <span class=\"_ _e\"></span>que<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>el Grupo espera generar <span class=\"_ _3\"></span>en base a los p<span class=\"_ _3\"></span>lanes de negocios<span class=\"_ _3\"></span> actuales. <span class=\"_ _7\"></span> El Grupo <span class=\"_ _0\"></span>ha realizado un <span class=\"_ _0\"></span>an\u00e1lisis de los i<span class=\"_ _0\"></span>mportes de bases imponibles negativas pendientes de compensar. Como consecuencia de <span class=\"_ _0\"></span>ese an\u00e1lisis, el <span class=\"_ _b\"></span>Grup<span class=\"_ _3\"></span>o no <span class=\"_ _0\"></span>ha tomado en <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>onsideraci\u00f3n bases imponibles pendien<span class=\"_ _3\"></span>tes<span class=\"_ _3\"></span> de compensar por imp<span class=\"_ _3\"></span>orte de 3<span class=\"_ _3\"></span>48 millones d<span class=\"_ _3\"></span>e euros (<span class=\"_ _3\"></span><span class=\"ls8\">306</span> millones de e<span class=\"_ _3\"></span>uros en 2<span class=\"_ _3\"></span>022).  A <span class=\"_ _9\"> </span>la  misma <span class=\"_ _9\"> </span>fecha,  adicionalmente,  existen  deducciones  por <span class=\"_ _9\"> </span>actividades  de <span class=\"_ _9\"> </span>investigac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _9\"> </span>y  desarrollo pendientes <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>apl<span class=\"_ _3\"></span>icar <span class=\"_ _e\"></span>que <span class=\"_ _e\"></span>tamp<span class=\"_ _3\"></span>oco <span class=\"_ _e\"></span>han <span class=\"_ _e\"></span>sido <span class=\"_ _e\"></span>reco<span class=\"_ _3\"></span>nocid<span class=\"_ _3\"></span>as <span class=\"_ _e\"></span>en <span class=\"_ _a\"></span>el <span class=\"_ _e\"></span>balance <span class=\"_ _a\"></span>por <span class=\"_ _e\"></span>importe <span class=\"_ _e\"></span><span class=\"ls8\">de<span class=\"_ _3\"></span></span> <span class=\"_ _e\"></span>214.0<span class=\"_ _3\"></span>09 <span class=\"_ _e\"></span>miles <span class=\"_ _e\"></span>de euros (200.048 m<span class=\"_ _3\"></span>iles de euros<span class=\"_ _3\"></span> en 2022<span class=\"lsb\">).</span> Las ant<span class=\"_ _3\"></span>eriores <span class=\"_ _3\"></span>bases <span class=\"_ _3\"></span>imp<span class=\"_ _3\"></span>onibles <span class=\"_ _3\"></span>pendie<span class=\"_ _3\"></span>ntes d<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>mp<span class=\"_ _3\"></span>ensar <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>deduccion<span class=\"_ _3\"></span>es, n<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>han <span class=\"_ _3\"></span>sido <span class=\"_ _3\"></span>reconocid<span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>en relaci\u00f3n <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>por <span class=\"_ _8\"> </span>impuest<span class=\"_ _3\"></span>os <span class=\"_ _8\"></span>diferidos <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>cierr<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cada <span class=\"_ _8\"></span>uno <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>ejerc<span class=\"_ _3\"></span>icios <span class=\"_ _8\"></span>202<span class=\"_ _7\"></span>3 <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>2022 <span class=\"_ _8\"></span>como resultado del an\u00e1lisis realizado por el <span class=\"_ _0\"></span>Grupo en relaci\u00f3n con lo <span class=\"_ _0\"></span>indicado en la Nota 4 <span class=\"_ _0\"></span>\"Estimaciones<span class=\"_ _7\"></span> y juicios contables\". La <span class=\"_ _8\"></span>siguiente <span class=\"_ _8\"></span>tabla <span class=\"_ _8\"></span>muestra <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>fechas <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>validez <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>deducciones<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>pendientes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>aplicar <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>tienen <span class=\"_ _8\"></span>una caducidad determinada, para las cuales no <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e ha reconocido activo por <span class=\"_ _0\"></span>impuesto diferido a 31 de diciembre de 2023: Cr\u00e9ditos fiscales generados por (Miles de euros): Importe total 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>2027<span class=\"ls0\"> </span>2028<span class=\"ls0\"> </span>2029<span class=\"ls0\"> </span>2030<span class=\"ls0\"> </span>2031 y siguientes Deducciones pendientes aplicaci\u00f3n I+D 214.009 10.889 10.760 9.977 11.332 9.697 9.376 9.280 142.698 TOTAL 214.009 10.889 10.760 9.977 11.332 9.697 9.376 9.280 142.698",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "23.2<span class=\"ls0\"> Im<span class=\"_ _0\"></span>pue<span class=\"_ _b\"></span>sto <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>bre<span class=\"_ _b\"></span> las<span class=\"_ _0\"></span> ga<span class=\"_ _b\"></span>nan<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>as<span class=\"_ _1e\"> </span></span>En <span class=\"_ _a\"></span>2023, <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>declaraci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>I<span class=\"_ _3\"></span>mpuesto <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>Sociedades<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>se <span class=\"_ _8\"></span>presenta <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>f<span class=\"_ _3\"></span>orma <span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>onjunta <span class=\"_ _8\"></span>por <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>Grupo <span class=\"_ _8\"></span>fiscal encabezado <span class=\"_ _3\"></span>por<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>P<span class=\"_ _3\"></span>harma <span class=\"_ _3\"></span>Mar, <span class=\"_ _7\"></span>que <span class=\"_ _3\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>pone <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>siguientes <span class=\"_ _3\"></span>soc<span class=\"_ _3\"></span>iedades <span class=\"_ _7\"></span>del <span class=\"_ _3\"></span>G<span class=\"_ _3\"></span>rupo: <span class=\"_ _3\"></span>Gen\u00f3<span class=\"_ _3\"></span>mica, <span class=\"_ _a\"></span>S.A.U<span class=\"_ _3\"></span> en <span class=\"_ _8\"> </span>liquidaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _8\"> </span>y<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>Syl<span class=\"_ _3\"></span>entis, <span class=\"_ _6\"> </span>S.A.U. <span class=\"_ _8\"> </span>Las <span class=\"_ _6\"> </span>otras <span class=\"_ _8\"> </span>soc<span class=\"_ _3\"></span>iedades, <span class=\"_ _8\"> </span>a <span class=\"_ _6\"> </span>saber <span class=\"_ _9\"> </span><span class=\"ff6\">\u2014</span> <span class=\"_ _8\"></span>Pharma <span class=\"_ _6\"> </span>Mar <span class=\"_ _8\"></span>USA,<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Pharma<span class=\"_ _3\"></span>Mar <span class=\"_ _6\"> </span>AG, Pharma <span class=\"_ _a\"></span>Mar <span class=\"_ _e\"></span>S<span class=\"_ _3\"></span>ARL, <span class=\"_ _a\"></span>Pharma <span class=\"_ _e\"></span>M<span class=\"_ _3\"></span>ar <span class=\"_ _e\"></span>Gm<span class=\"_ _3\"></span>bH, <span class=\"_ _a\"></span>Pharma <span class=\"_ _a\"></span>Mar <span class=\"_ _a\"></span>Srl, <span class=\"_ _a\"></span>Pharma<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>Mar <span class=\"_ _a\"></span>sprl, <span class=\"_ _a\"></span>Pharma <span class=\"_ _a\"></span>Mar<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>Ges<span class=\"_ _3\"></span>.m.b.H.AT,<span class=\"_ _1e\"> </span>Gen\u00f3mica <span class=\"_ _8\"></span>AB <span class=\"_ _8\"></span>(en <span class=\"_ _8\"></span>liquidac<span class=\"_ _3\"></span>i\u00f3n) <span class=\"_ _8\"> </span>y <span class=\"_ _8\"> </span>G<span class=\"_ _3\"></span>en\u00f3mica <span class=\"_ _8\"></span>Trading <span class=\"_ _8\"></span>Co.Ltd. <span class=\"_ _8\"></span>(China<span class=\"_ _3\"></span>) <span class=\"_ _8\"></span>(en <span class=\"_ _8\"></span>liquida<span class=\"_ _3\"></span>ci\u00f3n) <span class=\"_ _8\"> </span>tributan <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>r\u00e9gi<span class=\"_ _3\"></span>men individual. La conciliaci<span class=\"_ _3\"></span>\u00f3n de<span class=\"_ _3\"></span> la d<span class=\"_ _3\"></span>ifere<span class=\"_ _3\"></span>ncia entre <span class=\"_ _3\"></span>aplicar <span class=\"_ _3\"></span>al r<span class=\"_ _3\"></span>esultado <span class=\"_ _3\"></span>antes <span class=\"_ _3\"></span>de i<span class=\"_ _3\"></span>mpuestos e<span class=\"_ _3\"></span>l ti<span class=\"_ _3\"></span>po impos<span class=\"_ _3\"></span>itivo <span class=\"_ _3\"></span>del 25% <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>el gasto por impuesto reg<span class=\"_ _3\"></span>istrado se muestra <span class=\"_ _3\"></span>en la siguiente ta<span class=\"_ _3\"></span>bla:<span class=\"_ _3\"></span>  Conciliaci\u00f3n gasto por impuesto registrado                                       (Miles de Euros) 31/12/2023 31/12/2022 Resultado antes de impuestos (3.623) 43.790 Tipo impositivo (25%) 906<span class=\"ls0\"> </span>(10.948) Efecto fiscal de:   <span class=\"ls0\">- Ingresos exentos y otros conceptos menores </span>10.713 11.464   <span class=\"ls0\">- Otros ajustes </span>(11.161) 1.677   <span class=\"ls0\">- Monetizaci\u00f3n de deducciones </span>4.302 3.373 Ingreso (gasto) por impuesto 4.760 5.566 De <span class=\"_ _18\"></span>la <span class=\"_ _b\"></span>tabla<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>anteri<span class=\"_ _3\"></span>or <span class=\"_ _18\"></span>los<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>ingre<span class=\"_ _3\"></span>sos <span class=\"_ _18\"></span>ex<span class=\"_ _3\"></span>entos <span class=\"_ _18\"></span>r<span class=\"_ _3\"></span>ecogen <span class=\"_ _b\"></span>principalmente<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>los <span class=\"_ _18\"></span>ingresos<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>no<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>tri<span class=\"_ _3\"></span>butables <span class=\"_ _18\"></span>c<span class=\"_ _3\"></span>orrespond<span class=\"_ _3\"></span>ientes al ajuste de los ingresos <span class=\"_ _3\"></span>de licencias y roy<span class=\"_ _3\"></span>alties recibid<span class=\"_ _3\"></span>os en el extranjero. <span class=\"_ _7\"></span> En <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>l\u00ednea <span class=\"_ _7\"></span>O<span class=\"_ _3\"></span>tros <span class=\"_ _7\"></span>ajustes,<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>recoge <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>efecto <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>r<span class=\"_ _3\"></span>econocer <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>totali<span class=\"_ _3\"></span>dad <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>impuest<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>anticipado <span class=\"_ _e\"></span>que surgir\u00eda de las p\u00e9rdid<span class=\"_ _3\"></span>as fiscales generadas e<span class=\"_ _3\"></span>n el ejercic<span class=\"_ _3\"></span>io. <span class=\"_ _3\"></span><span class=\"ff4\"> </span>As\u00ed m<span class=\"_ _3\"></span>ismo, <span class=\"_ _3\"></span>durante <span class=\"_ _3\"></span>el<span class=\"_ _3\"></span> ej<span class=\"_ _3\"></span>ercicio <span class=\"_ _7\"></span><span class=\"ls8\">202</span>3<span class=\"lsa\">, <span class=\"_ _3\"></span></span>el <span class=\"_ _3\"></span>grupo<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>registrado <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>ingr<span class=\"_ _3\"></span>eso <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>4.302 <span class=\"_ _3\"></span>miles <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span> eur<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>dentro <span class=\"_ _3\"></span>del gasto <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>Impuesto, <span class=\"_ _b\"></span>or<span class=\"_ _3\"></span>iginado <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _b\"></span>cobro de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>moneti<span class=\"_ _3\"></span>zaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>deducciones por <span class=\"_ _18\"></span>inves<span class=\"_ _3\"></span>tigaci\u00f3n <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>desarrollo.<span class=\"_ _3\"></span> <span class=\"_ _7\"></span> La conciliaci\u00f3n d<span class=\"_ _3\"></span>el gasto / (ingreso) por i<span class=\"_ _3\"></span>mpuesto de s<span class=\"_ _3\"></span>ociedades en la cue<span class=\"_ _3\"></span>nta de resultados es<span class=\"_ _3\"></span> como sigue:<span class=\"_ _7\"></span> (Gasto)/ Ingreso por impuesto (Miles de Euros) 31/12/2023 31/12/2022 Impuesto corriente  3.832 2.359 Impuesto diferido 928<span class=\"ls0\"> </span>3.207 Total 4.760 5.566 En <span class=\"_ _3\"></span>general, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>tipo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>grav<span class=\"_ _3\"></span>amen <span class=\"_ _3\"></span>aplicable <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>Grup<span class=\"_ _3\"></span>o es<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>tipo <span class=\"_ _3\"></span>impos<span class=\"_ _3\"></span>itivo <span class=\"_ _3\"></span>legalmente <span class=\"_ _3\"></span>esta<span class=\"_ _3\"></span>blecido <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>Espa\u00f1a<span class=\"_ _3\"></span> (25%), salvo<span class=\"_ _3\"></span> por <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>operaciones <span class=\"_ _3\"></span>cuyos r<span class=\"_ _3\"></span>esultados <span class=\"_ _3\"></span>tributan en<span class=\"_ _3\"></span> Italia <span class=\"_ _3\"></span>a u<span class=\"_ _3\"></span>n t<span class=\"_ _3\"></span>ipo de <span class=\"_ _3\"></span>30% a<span class=\"_ _3\"></span>proximadamen<span class=\"_ _3\"></span>te. E<span class=\"_ _3\"></span>l impacto de las diferenc<span class=\"_ _3\"></span>ias en los ti<span class=\"_ _3\"></span>pos impos<span class=\"_ _3\"></span>itivos apli<span class=\"_ _3\"></span>cables a otras filiales extr<span class=\"_ _3\"></span>anjeras no es si<span class=\"_ _3\"></span>gnificativo. <span class=\"_ _7\"></span> El <span class=\"_ _9\"> </span>importe <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>impuesto <span class=\"_ _9\"> </span>corriente <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>20<span class=\"_ _3\"></span>2<span class=\"lsc\">3 <span class=\"_ _9\"> </span></span>(3.832 <span class=\"_ _9\"> </span>mi<span class=\"_ _0\"></span>les <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>euros) <span class=\"_ _9\"> </span>contiene <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>efecto <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>ingreso <span class=\"_ _9\"> </span>por monetizaci\u00f3n indicad<span class=\"_ _3\"></span>o m\u00e1s arriba.<span class=\"_ _1e\"> </span>Con <span class=\"_ _0\"></span>fecha 6 <span class=\"_ _0\"></span>de enero de<span class=\"_ _0\"></span> 2015, <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e recibi\u00f3 <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Agencia Tributaria <span class=\"_ _0\"></span>la comunicaci\u00f3n de <span class=\"_ _b\"></span>inic<span class=\"_ _3\"></span>io <span class=\"_ _0\"></span>de actuaci\u00f3n de comprobaci\u00f3n <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>investigaci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ar\u00e1cter <span class=\"_ _7\"></span>parcial <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>im<span class=\"_ _7\"></span>puesto <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>soci<span class=\"_ _3\"></span>edades <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>ejercicios <span class=\"_ _7\"></span>2010 <span class=\"_ _3\"></span>a 2012 <span class=\"_ _9\"> </span>limitado <span class=\"_ _6\"> </span>a  l<span class=\"_ _0\"></span>a <span class=\"_ _9\"> </span>comprobaci\u00f3n <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _9\"> </span>ingresos <span class=\"_ _9\"> </span>procedentes <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>det<span class=\"_ _3\"></span>erminado <span class=\"_ _9\"> </span>inmovilizado <span class=\"_ _9\"> </span>inmaterial declarado por Pharm<span class=\"_ _3\"></span>a Mar.  El 20<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>enero <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>2015, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>sociedad <span class=\"_ _3\"></span>dom<span class=\"_ _3\"></span>inante <span class=\"_ _3\"></span>solicit\u00f3 <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>la<span class=\"_ _3\"></span> A<span class=\"_ _3\"></span>gencia <span class=\"_ _3\"></span>Tributaria<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>qu<span class=\"_ _7\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>actuaci\u00f3n <span class=\"_ _3\"></span>insp<span class=\"_ _3\"></span>ectora iniciada <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>car\u00e1c<span class=\"_ _3\"></span>ter <span class=\"_ _3\"></span>parc<span class=\"_ _3\"></span>ial <span class=\"_ _3\"></span>tuviera <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>lcance <span class=\"_ _3\"></span>genera<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>relaci\u00f3n <span class=\"_ _7\"></span>con <span class=\"_ _3\"></span>los <span class=\"_ _7\"></span>tributos <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>perio<span class=\"_ _3\"></span>dos <span class=\"_ _3\"></span>afectados <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>la actuaci\u00f3n. Como <span class=\"_ _8\"></span>consecuencia, <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>mes <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>ju<span class=\"_ _3\"></span>nio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2015, <span class=\"_ _a\"></span>s<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>recibi\u00f3 <span class=\"_ _8\"></span>comunicaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>inicio <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>actu<span class=\"_ _3\"></span>aciones <span class=\"_ _8\"></span>de comprobaci\u00f3n e <span class=\"_ _3\"></span>investigaci\u00f3n. Estas c<span class=\"_ _3\"></span>omprendieron l<span class=\"_ _3\"></span>os siguientes peri<span class=\"_ _3\"></span>odos y sociedades<span class=\"_ _3\"></span> del Grupo:<span class=\"_ _1e\"> </span>Impuesto sobre Sociedades IVA IRPF Residentes IRPF No Residentes Rendimiento capital mobiliario<span class=\"_ _1e\"> </span>Zeltia, S.A.  2010<span class=\"ls0\">-2013 </span>2011<span class=\"ls0\">-2013 </span>2T 2011 - 4T 2013<span class=\"ls0\"> </span>2T 2011 - 4T 2013 2T 2011 - 4T 2013<span class=\"ls0\"> </span>Gen\u00f3mica, S.A.U. 2010<span class=\"ls0\">-2013 </span>2011<span class=\"ls0\">-2013 </span>2T 2011 - 4T 2013<span class=\"ls0\"> </span>2T 2011 - 4T 2013 2T 2011 - 4T 2013<span class=\"ls0\"> </span>PharmaMar, S.A.U. 2010<span class=\"ls0\">-2013 </span>2011<span class=\"ls0\">-2013 </span>2T 2011 - 4T 2013<span class=\"ls0\"> </span>2T 2011 - 4T 2013 - Zelnova, S.A.  2010<span class=\"ls0\">-2013 </span>06/2011-<span class=\"_ _1e\"> </span>2013<span class=\"ls0\"> </span>1T 2012 - 4T 2013<span class=\"ls0\"> </span>- - Xylazel, S.A. 2010<span class=\"ls0\">-2013 </span>06/2011-<span class=\"_ _1e\"> </span>2013<span class=\"ls0\"> </span>1T 2012 - 4T 2013<span class=\"ls0\"> </span>- - En <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>mes <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>sep<span class=\"_ _3\"></span>tiembre <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>2016 <span class=\"_ _6\"> </span>fina<span class=\"_ _3\"></span>lizaron <span class=\"_ _9\"> </span>las <span class=\"_ _6\"> </span>actuaciones <span class=\"_ _6\"> </span>i<span class=\"_ _3\"></span>nspectoras. <span class=\"_ _9\"> </span>La <span class=\"_ _6\"> </span>sociedad <span class=\"_ _9\"> </span>firm\u00f3 <span class=\"_ _6\"> </span>acta <span class=\"_ _9\"> </span>en conformidad, <span class=\"_ _a\"></span>que <span class=\"_ _a\"></span>su<span class=\"_ _3\"></span>pon\u00eda <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>red<span class=\"_ _3\"></span>ucci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>bases <span class=\"_ _8\"></span>imponibles <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>firm\u00f3 <span class=\"_ _8\"></span>en <span class=\"_ _e\"></span>disconfo<span class=\"_ _3\"></span>rmidad <span class=\"_ _a\"></span>respecto <span class=\"_ _a\"></span>a <span class=\"_ _8\"></span>actas levantadas <span class=\"_ _e\"></span>so<span class=\"_ _3\"></span>bre <span class=\"_ _e\"></span>Impu<span class=\"_ _3\"></span>esto <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>socieda<span class=\"_ _3\"></span>des, <span class=\"_ _e\"></span>ret<span class=\"_ _3\"></span>enciones <span class=\"_ _a\"></span>e <span class=\"_ _e\"></span>ingresos<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>uenta <span class=\"_ _a\"></span>del <span class=\"_ _e\"></span>I<span class=\"_ _3\"></span>RPF, <span class=\"_ _e\"></span>Impu<span class=\"_ _3\"></span>esto <span class=\"_ _e\"></span>sobre<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>el valor <span class=\"_ _e\"></span>a\u00f1adido <span class=\"_ _e\"></span>e <span class=\"_ _e\"></span>Impuesto <span class=\"_ _e\"></span>s<span class=\"_ _3\"></span>obre <span class=\"_ _7\"></span>la <span class=\"_ _e\"></span>rent<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>no <span class=\"_ _e\"></span>resi<span class=\"_ _3\"></span>dentes. <span class=\"_ _e\"></span>Actualmen<span class=\"_ _3\"></span>te <span class=\"_ _7\"></span>pe<span class=\"_ _3\"></span>nden <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>Audiencia <span class=\"_ _e\"></span>Naciona<span class=\"_ _3\"></span>l una reclamaci\u00f3n y<span class=\"_ _3\"></span> una del Tr<span class=\"_ _3\"></span>ibunal Superior. Hay <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>in<span class=\"_ _3\"></span>dicar <span class=\"_ _7\"></span>que <span class=\"_ _e\"></span>las <span class=\"_ _7\"></span>cuotas <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _7\"></span>impues<span class=\"_ _3\"></span>to <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>S<span class=\"_ _3\"></span>ociedades <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>Grupo <span class=\"_ _7\"></span>fisc<span class=\"_ _3\"></span>al <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cad<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>uno <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>a\u00f1o<span class=\"_ _3\"></span>s resultantes de la pro<span class=\"_ _3\"></span>puesta de re<span class=\"_ _3\"></span>gularizaci\u00f3n fiscal <span class=\"_ _3\"></span>del acta de <span class=\"_ _7\"></span>disconformidad so<span class=\"_ _3\"></span>n todas ellas cero<span class=\"_ _3\"></span>, ya que las  sociedades  y  el  Gru<span class=\"_ _3\"></span>po  fiscal  dispo<span class=\"_ _3\"></span>nen  de  bases<span class=\"_ _3\"></span>  imponibles  negativas <span class=\"_ _5\"> </span>acumuladas  de  ejercici<span class=\"_ _3\"></span>os anteriores, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>deducc<span class=\"_ _3\"></span>iones <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>uota <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>doble <span class=\"_ _7\"></span>imposici\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>internacional, <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>fueron <span class=\"_ _7\"></span>aplicad<span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>n dicha propuesta, de <span class=\"_ _0\"></span>conformidad con la no<span class=\"_ _0\"></span>rmativa vigente en cada <span class=\"_ _0\"></span>a\u00f1o. Por ello, <span class=\"_ _0\"></span>en todo <span class=\"_ _0\"></span>caso, incluso en <span class=\"_ _0\"></span>el peor escenar<span class=\"_ _3\"></span>io de que <span class=\"_ _3\"></span>ninguno <span class=\"_ _3\"></span>de los <span class=\"_ _3\"></span>recursos <span class=\"_ _3\"></span>del Grupo fisca<span class=\"_ _3\"></span>l prosperase, <span class=\"_ _3\"></span>las cuotas <span class=\"_ _3\"></span>a pagar <span class=\"_ _3\"></span>ser\u00edan cero<span class=\"_ _3\"></span> y tampoco se deveng<span class=\"_ _3\"></span>ar\u00edan intereses de <span class=\"_ _3\"></span>demora.<span class=\"_ _3\"></span> El <span class=\"_ _b\"></span><span class=\"ls0\">mont<span class=\"_ _3\"></span>ante <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>upondr\u00eda la <span class=\"_ _18\"></span>suma <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _0\"></span>cuotas, <span class=\"_ _b\"></span>inter<span class=\"_ _3\"></span>eses <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>demora <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>sanciones, <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>que <span class=\"_ _b\"></span>ninguno </span>de  los  recurs<span class=\"_ _3\"></span>os  prospera<span class=\"_ _3\"></span>se,  no  significar\u00ed<span class=\"_ _3\"></span>a  para  e<span class=\"_ _3\"></span>l  Grupo <span class=\"_ _5\"> </span>una  reducci\u00f3n  significat<span class=\"_ _3\"></span>iva  de  los<span class=\"_ _3\"></span>  activos reconocidos.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "24.<span class=\"ls0\"> <span class=\"_ _1c\"></span>PR<span class=\"_ _0\"></span>OVI<span class=\"_ _0\"></span>SI<span class=\"_ _0\"></span>ONE<span class=\"_ _b\"></span>S PA<span class=\"_ _0\"></span>RA<span class=\"_ _0\"></span> OT<span class=\"_ _0\"></span>ROS<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>AS<span class=\"_ _0\"></span>IV<span class=\"_ _0\"></span>OS <span class=\"_ _0\"></span>Y <span class=\"_ _0\"></span>GAS<span class=\"_ _b\"></span>T<span class=\"ls1e\">OS</span> </span>Al <span class=\"_ _e\"></span>31 <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>iciembre <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>202<span class=\"_ _3\"></span>3 <span class=\"_ _e\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>202<span class=\"_ _3\"></span>2, <span class=\"_ _e\"></span>est<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>ep\u00edgraf<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>registra <span class=\"_ _a\"></span>principal<span class=\"_ _3\"></span>mente <span class=\"_ _a\"></span>los <span class=\"_ _e\"></span>importes <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>remuneracio<span class=\"_ _3\"></span>nes pendientes <span class=\"_ _0\"></span>de pago <span class=\"_ _b\"></span>a empleados <span class=\"_ _b\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _b\"></span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>relaci\u00f3n con <span class=\"_ _b\"></span>pagas extraordinarias de<span class=\"_ _0\"></span>vengadas y <span class=\"_ _b\"></span>no pagadas, y <span class=\"_ _0\"></span>la <span class=\"_ _b\"></span>estimaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>bonus devengados <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>pe<span class=\"_ _3\"></span>ndientes de <span class=\"_ _18\"></span>p<span class=\"_ _3\"></span>ago al<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ierre del <span class=\"_ _b\"></span>ejercicio, conforme <span class=\"_ _b\"></span>a los <span class=\"_ _b\"></span>sistema<span class=\"_ _3\"></span>s de liquidaci\u00f3n que el Gr<span class=\"_ _3\"></span>upo tiene est<span class=\"_ _3\"></span>ablecidos con sus<span class=\"_ _3\"></span> trabajadores.<span class=\"_ _7\"></span> El movimiento del sal<span class=\"_ _3\"></span>do de este ep\u00edgrafe<span class=\"_ _3\"></span> es el siguiente:<span class=\"_ _7\"></span> Provisi\u00f3n para otros pasivos y gastos (Miles de Euros) 31/12/2023 31/12/2022 Saldo inicial 8.603 7.546 Provisi\u00f3n en gasto 4.586 6.181 Pagos realizados (4.200) (5.124) Total 8.989 8.603",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "25.<span class=\"ls0\"> <span class=\"_ _1c\"></span>IM<span class=\"_ _0\"></span>POR<span class=\"_ _0\"></span>TE<span class=\"_ _0\"></span> NE<span class=\"_ _b\"></span>TO DE<span class=\"_ _0\"></span> L<span class=\"_ _0\"></span>A C<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>FRA<span class=\"_ _0\"></span> DE<span class=\"_ _b\"></span> NEG<span class=\"_ _0\"></span>OCI<span class=\"_ _b\"></span>OS  </span>A <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> dic<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>023<span class=\"_ _b\"></span> y 202<span class=\"_ _b\"></span>2, e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sgl<span class=\"_ _b\"></span>ose d<span class=\"_ _b\"></span>e la<span class=\"_ _b\"></span> cif<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e n<span class=\"_ _b\"></span>egoc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>s e<span class=\"_ _b\"></span>l si<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e:<span class=\"_ _1e\"> </span>Desglose de Ingresos (Miles de Euros) 31/12/2023 31/12/2022 Ventas de producto 118.699 138.508<span class=\"_ _1e\"> </span>Devoluciones, descuentos y rappels sobre ventas (46.826) (32.772) 71.873 105.736 Acuerdos de licencia y desarrollo 33.590 40.169 Royalties 52.178 50.254 Prestaci\u00f3n de servicios 512<span class=\"ls0\"> </span>184<span class=\"ls0\"> </span>Total 158.153 196.343 El<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>esg<span class=\"_ _b\"></span>lose<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> la <span class=\"_ _b\"></span>cifra<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>goc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>s p<span class=\"_ _b\"></span>or s<span class=\"_ _0\"></span>eg<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nto<span class=\"_ _b\"></span>s y <span class=\"_ _0\"></span>zon<span class=\"_ _b\"></span>as g<span class=\"_ _0\"></span>eo<span class=\"_ _0\"></span>gr\u00e1<span class=\"_ _b\"></span>fica<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>recog<span class=\"_ _b\"></span>e en<span class=\"_ _b\"></span> la<span class=\"_ _0\"></span> No<span class=\"_ _b\"></span>ta 5.<span class=\"_ _0\"></span> El<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>man<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>vari<span class=\"_ _0\"></span>os acue<span class=\"_ _0\"></span>rdo<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>li<span class=\"_ _0\"></span>cen<span class=\"_ _b\"></span>cias<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>co-d<span class=\"_ _b\"></span>esarro<span class=\"_ _b\"></span>llo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>con varia<span class=\"_ _b\"></span>s <span class=\"_ _7\"></span>emp<span class=\"_ _b\"></span>resa<span class=\"_ _b\"></span>s <span class=\"_ _7\"></span>fa<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>c\u00e9u<span class=\"_ _b\"></span>tic<span class=\"_ _0\"></span>as.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>El <span class=\"_ _3\"></span>det<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>le<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>y lo<span class=\"_ _0\"></span>s m<span class=\"_ _0\"></span>ovi<span class=\"_ _b\"></span>mie<span class=\"_ _0\"></span>nto<span class=\"_ _b\"></span>s de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>gre<span class=\"_ _b\"></span>sos,<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>ncl<span class=\"_ _b\"></span>uido<span class=\"_ _b\"></span>s lo<span class=\"_ _b\"></span>s ro<span class=\"_ _0\"></span>yal<span class=\"_ _b\"></span>ties<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>en<span class=\"_ _b\"></span> 2023<span class=\"_ _0\"></span> y <span class=\"_ _b\"></span>2022<span class=\"_ _0\"></span> so<span class=\"_ _b\"></span>n lo<span class=\"_ _0\"></span>s s<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es:<span class=\"_ _b\"></span> Desglose Royalties y Licencias (Miles de Euros) 31/12/2023 31/12/2022 Jazz Pharmaceuticals Zepzelca (lurbinectedina) 48.368 46.881 Grupo Johnson &amp; Johnson Yondelis (trabectedina) 3.068 2.688 Taiho Pharmaceuticals  Co. Yondelis (trabectedina) 742<span class=\"ls0\"> </span>685<span class=\"ls0\"> </span>Total Royalties 52.178 50.254 Jazz Pharmaceuticals  Zepzelca (lurbinectedina) 23.050 29.547 Grupo Johnson &amp; Johnson Yondelis (trabectedina) 9.442 10.087 Adium Zepzelca (lurbinectedina) 250<span class=\"ls0\"> </span>- Lotus Zepzelca (lurbinectedina) 293<span class=\"ls0\"> </span>- Otros contratos 555<span class=\"ls0\"> </span>535<span class=\"ls0\"> </span>Total Licencias 33.590 40.169 Total 85.768 90.423 25.1<span class=\"ls0\"> Y<span class=\"_ _0\"></span>ond<span class=\"_ _0\"></span>eli<span class=\"_ _b\"></span>s </span>Janssen Products L<span class=\"_ _3\"></span>P  En <span class=\"_ _3\"></span>2001 <span class=\"_ _7\"></span>el G<span class=\"_ _3\"></span>rupo <span class=\"_ _3\"></span>fir<span class=\"_ _3\"></span>m\u00f3 <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>acuerdo <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>licenci<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>co<span class=\"_ _7\"></span>-desarrollo <span class=\"_ _3\"></span>con <span class=\"_ _7\"></span>Ortho <span class=\"_ _3\"></span>Biotech<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Products <span class=\"_ _3\"></span>L.<span class=\"_ _3\"></span>P. <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span>OB<span class=\"_ _3\"></span>P, <span class=\"_ _3\"></span>hoy<span class=\"_ _3\"></span> Janssen <span class=\"_ _7\"></span>Products, <span class=\"_ _7\"></span>L.P.), <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>ilial <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>grupo <span class=\"_ _7\"></span>norteamericano <span class=\"_ _7\"></span>Johnson <span class=\"_ _7\"></span>&amp; <span class=\"_ _7\"></span>Johnson <span class=\"_ _7\"></span>(J&amp;J). <span class=\"_ _7\"></span>Dicho <span class=\"_ _3\"></span>acuerdo <span class=\"_ _7\"></span>incluye,<span class=\"_ _3\"></span> entre otras, ciertas contrapres<span class=\"_ _3\"></span>taciones a favor de Pharma Mar entre las que figuran un cobro inicial recibido a la fecha del <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ontrato (up-front), as\u00ed como ciertos cobros posteriores (milestone<span class=\"_ _3\"></span>s), cuyo cobro est\u00e1 <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>ujeto a que <span class=\"_ _b\"></span>se al<span class=\"_ _0\"></span>cancen <span class=\"_ _0\"></span>ciertos hi<span class=\"_ _0\"></span>tos <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>desarr<span class=\"_ _3\"></span>ollo <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>re<span class=\"_ _3\"></span>gulatorios <span class=\"_ _0\"></span>de Yondelis. <span class=\"_ _b\"></span>D<span class=\"_ _3\"></span>ichos <span class=\"_ _b\"></span>cobr<span class=\"_ _3\"></span>os (up-front <span class=\"_ _b\"></span>y <span class=\"_ _0\"></span>milestones), percibidos <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>forma <span class=\"_ _e\"></span>irrevo<span class=\"_ _3\"></span>cable <span class=\"_ _e\"></span>una <span class=\"_ _e\"></span>vez <span class=\"_ _e\"></span>a<span class=\"_ _3\"></span>lcanzadas <span class=\"_ _e\"></span>las <span class=\"_ _e\"></span>fechas <span class=\"_ _e\"></span>e <span class=\"_ _a\"></span>hitos <span class=\"_ _e\"></span>corres<span class=\"_ _3\"></span>pondientes, <span class=\"_ _e\"></span>son <span class=\"_ _e\"></span>reg<span class=\"_ _3\"></span>istrados inicialmente como <span class=\"_ _0\"></span>ingresos diferidos <span class=\"_ _0\"></span>y se <span class=\"_ _b\"></span>rec<span class=\"_ _3\"></span>onocen como <span class=\"_ _0\"></span>ingreso a <span class=\"_ _b\"></span>lo<span class=\"_ _3\"></span> l<span class=\"_ _0\"></span>argo de <span class=\"_ _0\"></span>la vida <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>contrato suscrito, que incluye dos fases<span class=\"_ _3\"></span> diferenciadas: d<span class=\"_ _3\"></span>esarrollo y com<span class=\"_ _3\"></span>ercializaci\u00f3n. <span class=\"_ _7\"></span> Los <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>ompromisos <span class=\"_ _9\"> </span>asumidos <span class=\"_ _9\"> </span>por <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>Gr<span class=\"_ _3\"></span>upo <span class=\"_ _9\"> </span>como <span class=\"_ _6\"> </span>res<span class=\"_ _3\"></span>ultado <span class=\"_ _6\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_ _6\"> </span>acu<span class=\"_ _3\"></span>erdo <span class=\"_ _9\"> </span>incluyen <span class=\"_ _6\"> </span>funda<span class=\"_ _3\"></span>mentalmente <span class=\"_ _9\"> </span>los siguientes:<span class=\"_ _1e\"> </span><span class=\"ls1f\">Co</span>-desarrollo <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>Yonde<span class=\"_ _3\"></span>lis <span class=\"_ _11\"> </span>desde <span class=\"_ _11\"> </span>la <span class=\"_ _11\"> </span>firma <span class=\"_ _11\"> </span>del <span class=\"_ _11\"> </span>acu<span class=\"_ _3\"></span>erdo <span class=\"_ _11\"> </span>hasta <span class=\"_ _11\"> </span>su <span class=\"_ _11\"> </span>eventual <span class=\"_ _10\"> </span>comercia<span class=\"_ _3\"></span>lizaci\u00f3n, <span class=\"_ _11\"> </span>y financiaci\u00f3n de un porc<span class=\"_ _3\"></span>entaje de los cos<span class=\"_ _3\"></span>tes totales de desarr<span class=\"_ _3\"></span>ollo incurridos por <span class=\"_ _3\"></span>las dos partes;<span class=\"_ _7\"></span> Ces<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>fa<span class=\"_ _0\"></span>vor<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>OB<span class=\"_ _0\"></span>P <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>fut<span class=\"_ _b\"></span>uros <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span>re<span class=\"_ _b\"></span>chos <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>com<span class=\"_ _b\"></span>ercia<span class=\"_ _b\"></span>liza<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>Est<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>Un<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os <span class=\"_ _3\"></span>y <span class=\"_ _e\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>rest<span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span>l mu<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>o exc<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>to E<span class=\"_ _0\"></span>uro<span class=\"_ _b\"></span>pa (re<span class=\"_ _b\"></span>ten<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os po<span class=\"_ _b\"></span>r el Grup<span class=\"_ _b\"></span>o). Po<span class=\"_ _0\"></span>r e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>a ces<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n el<span class=\"_ _b\"></span> Grupo<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>per<span class=\"_ _b\"></span>cibi<span class=\"_ _0\"></span>r\u00e1<span class=\"_ _0\"></span> roy<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>es en<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>fun<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>ven<span class=\"_ _b\"></span>tas d<span class=\"_ _b\"></span>e OB<span class=\"_ _b\"></span>P. \u2022<span class=\"ff2\"> <span class=\"_ _12\"> </span>El<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>Gru<span class=\"_ _b\"></span>po <span class=\"_ _11\"> </span>re<span class=\"_ _b\"></span>tien<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>los <span class=\"_ _5\"> </span>der<span class=\"_ _0\"></span>echo<span class=\"_ _0\"></span>s <span class=\"_ _5\"> </span>sobr<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>fabr<span class=\"_ _0\"></span>ica<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>ex<span class=\"_ _0\"></span>clu<span class=\"_ _b\"></span>siva <span class=\"_ _5\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>pr<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>pi<span class=\"_ _0\"></span>o <span class=\"_ _5\"> </span>acti<span class=\"_ _0\"></span>vo,<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>qu<span class=\"_ _b\"></span>e <span class=\"_ _11\"> </span>ser<span class=\"_ _b\"></span>\u00e1 </span>eve<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>lm<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> su<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a O<span class=\"_ _0\"></span>BP<span class=\"_ _0\"></span> so<span class=\"_ _b\"></span>bre <span class=\"_ _0\"></span>una<span class=\"_ _b\"></span> bas<span class=\"_ _0\"></span>e \u201c<span class=\"_ _b\"></span>cos<span class=\"_ _0\"></span>t <span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>us\u201d<span class=\"_ _0\"></span>;<span class=\"ff2\"> </span>El  Grup<span class=\"_ _3\"></span>o  ma<span class=\"_ _3\"></span>ntendr\u00e1 <span class=\"_ _5\"> </span>las <span class=\"_ _5\"> </span>patentes  asoci<span class=\"_ _3\"></span>adas  a <span class=\"_ _11\"> </span>Yondelis, <span class=\"_ _5\"> </span>siendo  su <span class=\"_ _5\"> </span>respons<span class=\"_ _3\"></span>abilidad <span class=\"_ _5\"> </span>las  obli<span class=\"_ _3\"></span>gaciones administrativas <span class=\"_ _e\"></span>relativas <span class=\"_ _a\"></span>al <span class=\"_ _e\"></span>mantenimiento <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>las <span class=\"_ _e\"></span>mismas, <span class=\"_ _e\"></span>as<span class=\"_ _3\"></span>\u00ed <span class=\"_ _e\"></span>como <span class=\"_ _e\"></span>otras <span class=\"_ _e\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>ventualmente <span class=\"_ _e\"></span>pue<span class=\"_ _3\"></span>dan <span class=\"_ _e\"></span>ser necesarias para su us<span class=\"_ _3\"></span>o efectivo.<span class=\"_ _3\"></span> Los importes atr<span class=\"_ _3\"></span>ibuidos a l<span class=\"_ _3\"></span>a fase d<span class=\"_ _3\"></span>e desarr<span class=\"_ _3\"></span>ollo se rec<span class=\"_ _3\"></span>onocen como<span class=\"_ _3\"></span> ingreso dur<span class=\"_ _3\"></span>ante el peri<span class=\"_ _3\"></span>odo de desarr<span class=\"_ _3\"></span>ollo en <span class=\"_ _e\"></span>funci\u00f3n <span class=\"_ _a\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _e\"></span>grado<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>avance <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>\u00e9s<span class=\"_ _3\"></span>te <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>los <span class=\"_ _e\"></span>c<span class=\"_ _3\"></span>ostes <span class=\"_ _a\"></span>totales <span class=\"_ _a\"></span>estimados <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>proyecto. <span class=\"_ _6\"> </span>La <span class=\"_ _e\"></span>Sociedad <span class=\"_ _a\"></span>ha cumplido todas las obligaciones correspondientes, habi\u00e9ndose incurrido en todos lo<span class=\"_ _3\"></span>s gastos necesarios por parte de Pharma Mar. En consecuencia,<span class=\"_ _3\"></span> desde entonces Pharma Mar no ha registrado ning\u00fan importe<span class=\"_ _3\"></span> bajo este concepto.  El <span class=\"_ _3\"></span>importe <span class=\"_ _7\"></span>atribuido <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>fas<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>ercializaci\u00f3n <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>orrespond<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>roya<span class=\"_ _3\"></span>lties <span class=\"_ _3\"></span>que <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>rec<span class=\"_ _3\"></span>onocen <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>unci\u00f3n <span class=\"_ _3\"></span>de su <span class=\"_ _b\"></span>devengo. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span><span class=\"ls8\">20<span class=\"ls0\">23 <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>ha<span class=\"_ _3\"></span>n <span class=\"_ _18\"></span>r<span class=\"_ _3\"></span>econocido <span class=\"_ _b\"></span>royalties <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>mporte <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>3.<span class=\"_ _3\"></span>068 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>ventas <span class=\"_ _b\"></span>de Yondelis </span></span>(<span class=\"ls8\">2.688</span> miles d<span class=\"_ _3\"></span>e euros en <span class=\"_ _3\"></span><span class=\"lsc\">20</span>22<span class=\"lsb\">).</span> En <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>2023 <span class=\"_ _7\"></span>Pha<span class=\"_ _3\"></span>rma <span class=\"_ _7\"></span>Mar, <span class=\"_ _7\"></span>S.<span class=\"_ _3\"></span>A. <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>recibido <span class=\"_ _e\"></span>un <span class=\"_ _7\"></span>pago <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>1<span class=\"_ _3\"></span>0.000 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>d\u00f3lares <span class=\"_ _7\"></span>(<span class=\"_ _7\"></span>9.442 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e euros) por <span class=\"_ _0\"></span>parte de <span class=\"_ _b\"></span>Jans<span class=\"_ _3\"></span>sen Products <span class=\"_ _0\"></span>LP al al<span class=\"_ _0\"></span>canzar un hito <span class=\"_ _b\"></span>comerc<span class=\"_ _3\"></span>ial establecido en <span class=\"_ _0\"></span>el acuerdo <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e licencia relativo a Yondelis <span class=\"_ _3\"></span>en Estados Un<span class=\"_ _3\"></span>idos (1<span class=\"_ _3\"></span>0.000 miles de d\u00f3<span class=\"_ _3\"></span>lares <span class=\"ff6\">\u2013</span> <span class=\"ls8\">10</span>.<span class=\"_ _3\"></span>087 miles d<span class=\"_ _3\"></span>e euros-<span class=\"_ _3\"></span> <span class=\"lsc\">en</span> 2022).  En <span class=\"_ _8\"></span>2019, <span class=\"_ _8\"></span>Pharma <span class=\"_ _8\"></span>Mar <span class=\"_ _a\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>Janssen <span class=\"_ _8\"></span>suscribieron <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>acuerdo <span class=\"_ _8\"></span>marco <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>trans<span class=\"_ _3\"></span>ferenc<span class=\"_ _3\"></span>ia <span class=\"_ _8\"></span>bajo <span class=\"_ _a\"></span>el <span class=\"_ _8\"></span>cual <span class=\"_ _8\"></span>Janssen transfiri\u00f3 <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>Pharma <span class=\"_ _e\"></span>Mar <span class=\"_ _7\"></span>todos <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>derechos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>sobre <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>compuesto <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>resto <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>terr<span class=\"_ _3\"></span>itorios <span class=\"_ _7\"></span>licenciados <span class=\"_ _7\"></span>a<span class=\"_ _3\"></span> Janssen, <span class=\"_ _e\"></span>es <span class=\"_ _e\"></span>decir, <span class=\"_ _e\"></span>todos <span class=\"_ _e\"></span>lo<span class=\"_ _3\"></span>s <span class=\"_ _e\"></span>pa\u00edses <span class=\"_ _e\"></span>del <span class=\"_ _e\"></span>mundo <span class=\"_ _e\"></span>except<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>EE.UU<span class=\"_ _3\"></span>, <span class=\"_ _a\"></span>Europa <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>Jap\u00f3n <span class=\"_ _e\"></span>(<span class=\"_ _3\"></span>este <span class=\"_ _e\"></span>\u00faltimo <span class=\"_ _e\"></span>licenciado <span class=\"_ _e\"></span>a Taiho Pharmaceuticals Co<span class=\"_ _3\"></span>. Ltd). <span class=\"_ _3\"></span> Nuevos Acuerdos<span class=\"_ _3\"></span> Como <span class=\"_ _8\"></span>cons<span class=\"_ _3\"></span>ecuencia <span class=\"_ _8\"> </span>de <span class=\"_ _6\"> </span>lo <span class=\"_ _8\"></span>anterior, <span class=\"_ _6\"> </span>desde <span class=\"_ _8\"></span>dicho <span class=\"_ _6\"> </span>acuerdo <span class=\"_ _8\"> </span>de <span class=\"_ _8\"> </span>tr<span class=\"_ _3\"></span>ansferenc<span class=\"_ _3\"></span>ia, <span class=\"_ _6\"> </span>Pharma <span class=\"_ _6\"> </span>Mar <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>suscr<span class=\"_ _3\"></span>ito <span class=\"_ _8\"> </span>los siguientes acuerdos <span class=\"_ _b\"></span>par<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>la comercializaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Yondelis<span class=\"_ _3\"></span><span class=\"lsa\">, <span class=\"_ _0\"></span><span class=\"ls0\">completando<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>pr\u00e1c<span class=\"_ _3\"></span>ticamente<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _b\"></span>ge<span class=\"_ _3\"></span>ograf\u00eda mundial: </span></span>En <span class=\"_ _7\"></span>2020, <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>acuerdos <span class=\"_ _e\"></span>alcanzados <span class=\"_ _7\"></span>fueron <span class=\"_ _7\"></span>si<span class=\"_ _3\"></span>ete <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>total: <span class=\"_ _7\"></span> <span class=\"_ _7\"></span>i) <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>Va<span class=\"_ _3\"></span>leo, <span class=\"_ _7\"></span>para <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>terr<span class=\"_ _3\"></span>itorio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Canad\u00e1; <span class=\"_ _7\"></span>ii) <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>on Adium <span class=\"_ _e\"></span>Pharma <span class=\"_ _e\"></span>para <span class=\"_ _e\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _e\"></span>comercializaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>Yondelis <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>Arg<span class=\"_ _3\"></span>entina, <span class=\"_ _e\"></span>Bolivia, <span class=\"_ _e\"></span>Bra<span class=\"_ _3\"></span>sil, <span class=\"_ _e\"></span>Chile, <span class=\"_ _e\"></span>Colomb<span class=\"_ _3\"></span>ia, <span class=\"_ _7\"></span>C<span class=\"_ _3\"></span>osta Rica, <span class=\"_ _6\"> </span>Curazao, <span class=\"_ _9\"> </span>Republica <span class=\"_ _6\"> </span>Dominica<span class=\"_ _3\"></span>na, <span class=\"_ _6\"> </span>Ecua<span class=\"_ _3\"></span>dor<span class=\"_ _3\"></span>, <span class=\"_ _6\"> </span>El <span class=\"_ _9\"> </span>Sal<span class=\"_ _0\"></span>vador, <span class=\"_ _6\"> </span>G<span class=\"_ _3\"></span>uatemala, <span class=\"_ _9\"> </span>Honduras, <span class=\"_ _6\"> </span>Jamaica, <span class=\"_ _9\"> </span>M\u00e9xico, Nicaragua, <span class=\"_ _7\"></span>Pana<span class=\"_ _3\"></span>m\u00e1, <span class=\"_ _7\"></span>Parag<span class=\"_ _3\"></span>uay, <span class=\"_ _7\"></span>Per\u00fa, <span class=\"_ _e\"></span>Trinidad <span class=\"_ _7\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>Tobago, <span class=\"_ _e\"></span>Uruguay <span class=\"_ _7\"></span>y <span class=\"_ _e\"></span>Venezuela,<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>iii) <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>acuer<span class=\"_ _3\"></span>do <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>l<span class=\"_ _3\"></span>icencia suscrito con Onko I<span class=\"_ _3\"></span>lak San <span class=\"_ _3\"></span>para la com<span class=\"_ _3\"></span>ercializaci\u00f3n en<span class=\"_ _3\"></span> Turqu\u00eda, iv) e<span class=\"_ _3\"></span>l acuerdo sus<span class=\"_ _3\"></span>crito con K<span class=\"_ _3\"></span>ey Onc<span class=\"_ _7\"></span>o<span class=\"_ _3\"></span>logics para <span class=\"_ _7\"></span>la<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>comerci<span class=\"_ _3\"></span>alizaci\u00f3n <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>Re<span class=\"_ _3\"></span>publica <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>Sud\u00e1frica, <span class=\"_ _e\"></span>Nami<span class=\"_ _3\"></span>bia <span class=\"_ _7\"></span>y <span class=\"_ _e\"></span>Botsu<span class=\"_ _3\"></span>ana, <span class=\"_ _7\"></span>v<span class=\"_ _3\"></span>) <span class=\"_ _7\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _7\"></span>acuerdo<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>sus<span class=\"_ _3\"></span>crito <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>TTY para la <span class=\"_ _3\"></span>comerc<span class=\"_ _3\"></span>ializaci\u00f3n <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>distribuci\u00f3<span class=\"_ _3\"></span>n de <span class=\"_ _7\"></span>Yondelis e<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>Taiw\u00e1n, <span class=\"_ _3\"></span>Hong <span class=\"_ _7\"></span>Kong y <span class=\"_ _3\"></span>Mac<span class=\"_ _3\"></span>ao, v<span class=\"_ _3\"></span>i) e<span class=\"_ _3\"></span>l ac<span class=\"_ _3\"></span>uerdo <span class=\"_ _3\"></span>suscrito con STADA <span class=\"_ _3\"></span>para co<span class=\"_ _3\"></span>mercializar <span class=\"_ _3\"></span>Yondelis e<span class=\"_ _7\"></span>n la reg<span class=\"_ _3\"></span>i\u00f3n d<span class=\"_ _3\"></span>e Oriente <span class=\"_ _3\"></span>Medio y<span class=\"_ _3\"></span> Norte <span class=\"_ _3\"></span>de \u00c1frica <span class=\"_ _3\"></span>y, p<span class=\"_ _3\"></span>or \u00faltimo, <span class=\"_ _3\"></span>vii)el acuerdo <span class=\"_ _7\"></span>suscr<span class=\"_ _3\"></span>ito <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>R<span class=\"_ _3\"></span>-Ph<span class=\"_ _3\"></span>arm <span class=\"_ _7\"></span>para <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>omercializaci\u00f3n <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>Rus<span class=\"_ _3\"></span>ia, <span class=\"_ _7\"></span>el <span class=\"_ _e\"></span>resto <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>pa\u00edses <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>C<span class=\"_ _3\"></span>omunidad <span class=\"_ _e\"></span>de Estados Independient<span class=\"_ _3\"></span>es y Georgia. <span class=\"_ _3\"></span> En  2019 <span class=\"_ _5\"> </span>Pharma <span class=\"_ _5\"> </span>Mar  suscr<span class=\"_ _3\"></span>ibi\u00f3  dos  acu<span class=\"_ _3\"></span>erdos <span class=\"_ _5\"> </span>para  la<span class=\"_ _3\"></span> <span class=\"_ _5\"> </span>comercializaci\u00f3n <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>Yondelis:  el <span class=\"_ _5\"> </span>primero  con Specialised <span class=\"_ _e\"></span>Therapeut<span class=\"_ _3\"></span>ics <span class=\"_ _e\"></span>Asia, <span class=\"_ _e\"></span>Pte. <span class=\"_ _e\"></span>Lt<span class=\"_ _3\"></span>d. <span class=\"_ _7\"></span>(<span class=\"_ _3\"></span>STA) <span class=\"_ _e\"></span>para <span class=\"_ _a\"></span>la <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>omercializaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>Aus<span class=\"_ _3\"></span>tralia, <span class=\"_ _7\"></span>N<span class=\"_ _3\"></span>ueva <span class=\"_ _e\"></span>Zela<span class=\"_ _3\"></span>nda <span class=\"_ _7\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>el Sudeste <span class=\"_ _a\"></span>As<span class=\"_ _3\"></span>i\u00e1tico, <span class=\"_ _8\"></span>y <span class=\"_ _a\"></span>el <span class=\"_ _8\"></span>segundo <span class=\"_ _a\"></span>con <span class=\"_ _8\"></span>Megapharm <span class=\"_ _8\"></span>Ltd. <span class=\"_ _a\"></span>para <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>omercializaci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _a\"></span>Israel <span class=\"_ _8\"></span>y <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _a\"></span>terr<span class=\"_ _3\"></span>itorio conocido como Autori<span class=\"_ _3\"></span>dad Palestina. <span class=\"_ _3\"></span> En los <span class=\"_ _3\"></span>tod<span class=\"_ _3\"></span>os <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>casos <span class=\"_ _3\"></span>Pha<span class=\"_ _3\"></span>rma <span class=\"_ _3\"></span>Mar <span class=\"_ _3\"></span>conservar\u00e1 <span class=\"_ _7\"></span>los de<span class=\"_ _3\"></span>rechos <span class=\"_ _3\"></span>exclusivos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>produc<span class=\"_ _3\"></span>ci\u00f3n s<span class=\"_ _3\"></span>obre e<span class=\"_ _3\"></span>l pro<span class=\"_ _3\"></span>ducto <span class=\"_ _3\"></span>y vender\u00e1 el producto a <span class=\"_ _3\"></span>los s<span class=\"_ _3\"></span>ocios para su uso c<span class=\"_ _3\"></span>omercial y cl\u00ednico.<span class=\"_ _3\"></span> A <span class=\"_ _3\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>diciembre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2023, <span class=\"_ _7\"></span>las <span class=\"_ _3\"></span>ventas <span class=\"_ _e\"></span>conjuntas <span class=\"_ _7\"></span>proc<span class=\"_ _3\"></span>edentes <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>estos <span class=\"_ _3\"></span>nuevos <span class=\"_ _7\"></span>ac<span class=\"_ _3\"></span>uerdos <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>Yonde<span class=\"_ _3\"></span>lis <span class=\"_ _3\"></span>ha<span class=\"_ _3\"></span>n ascendido <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>6.632 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _3\"></span>(<span class=\"_ _3\"></span>7.297 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2022). <span class=\"_ _7\"></span>Adicionalmente <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>2022 <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>recibieron <span class=\"_ _7\"></span>300 <span class=\"_ _7\"></span>miles de euros de dichos<span class=\"_ _3\"></span> nuevos acu<span class=\"_ _3\"></span>erdos por cump<span class=\"_ _3\"></span>limiento de h<span class=\"_ _3\"></span>itos. En<span class=\"ls0\"> <span class=\"_ _8\"></span>2009, <span class=\"_ _8\"> </span>Pharma <span class=\"_ _6\"> </span>Mar <span class=\"_ _8\"></span>firm\u00f3 <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>Taiho <span class=\"_ _8\"> </span>Pharmac<span class=\"_ _3\"></span>eutical <span class=\"_ _8\"></span>Co. <span class=\"_ _8\"> </span>un <span class=\"_ _6\"> </span>acuerdo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>licencia <span class=\"_ _8\"> </span>para <span class=\"_ _8\"></span>el <span class=\"_ _8\"> </span>d<span class=\"_ _3\"></span>esarrollo <span class=\"_ _8\"></span>y </span>comercializaci\u00f3n de <span class=\"_ _3\"></span>Yondel<span class=\"_ _3\"></span>is para el mercad<span class=\"_ _3\"></span>o japon\u00e9s<span class=\"_ _3\"></span>.  Los <span class=\"_ _6\"> </span>c<span class=\"_ _3\"></span>ompromisos <span class=\"_ _9\"> </span>asumidos <span class=\"_ _9\"> </span>por <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>Gr<span class=\"_ _3\"></span>upo <span class=\"_ _9\"> </span>como <span class=\"_ _6\"> </span>res<span class=\"_ _3\"></span>ultado <span class=\"_ _6\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_ _6\"> </span>acu<span class=\"_ _3\"></span>erdo <span class=\"_ _9\"> </span>incluyen  fundamentalmente <span class=\"_ _9\"> </span>los siguientes: \u2022<span class=\"ff2\"> <span class=\"_ _12\"> </span>Cesi\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>favor de <span class=\"_ _b\"></span>Taiho de <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>futuros <span class=\"_ _0\"></span>derechos de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>omercializaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _b\"></span>de Yondelis en <span class=\"_ _b\"></span>J<span class=\"_ _3\"></span>ap\u00f3n. <span class=\"_ _b\"></span>Por esta </span>cesi\u00f3n <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>G<span class=\"_ _3\"></span>rupo <span class=\"_ _6\"> </span>percib<span class=\"_ _3\"></span>ir\u00e1 <span class=\"_ _6\"> </span>roy<span class=\"_ _3\"></span>alties <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>fu<span class=\"_ _3\"></span>nci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>las <span class=\"_ _6\"> </span>ventas <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Ta<span class=\"_ _3\"></span>iho, <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>v<span class=\"_ _3\"></span>ez <span class=\"_ _9\"> </span>conseguida <span class=\"_ _6\"> </span>la autorizaci\u00f3n de comerc<span class=\"_ _3\"></span>ializaci<span class=\"_ _3\"></span>\u00f3n de dicho medica<span class=\"_ _3\"></span>mento en Ja<span class=\"_ _3\"></span>p\u00f3n.<span class=\"_ _3\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _12\"> </span>El <span class=\"_ _6\"> </span>Grup<span class=\"_ _3\"></span>o <span class=\"_ _6\"> </span>reti<span class=\"_ _3\"></span>ene <span class=\"_ _9\"> </span>los <span class=\"_ _6\"> </span>derechos <span class=\"_ _9\"> </span>sobre <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>fa<span class=\"_ _3\"></span>bricaci\u00f3n <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>exclusiva <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>principio <span class=\"_ _6\"> </span>activo, <span class=\"_ _9\"> </span>que <span class=\"_ _6\"> </span>ser\u00e1<span class=\"_ _3\"></span> </span>suministrado a Taiho.<span class=\"_ _3\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _12\"> </span>Taiho asume la r<span class=\"_ _3\"></span>esponsabilida<span class=\"_ _3\"></span>d, a sus expensas<span class=\"_ _3\"></span>, de inv<span class=\"_ _3\"></span>estigar, desarrollar y <span class=\"_ _3\"></span>obtener la a<span class=\"_ _3\"></span>probaci\u00f3n </span>reglamentaria de <span class=\"_ _3\"></span>Yondelis en Jap<span class=\"_ _3\"></span>\u00f3n. En <span class=\"_ _8\"></span>2015, <span class=\"_ _a\"></span>T<span class=\"_ _3\"></span>aiho <span class=\"_ _8\"></span>obtuvo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>a<span class=\"_ _3\"></span>gencia <span class=\"_ _8\"></span>reguladora <span class=\"_ _8\"></span>japonesa <span class=\"_ _8\"></span>(PMDA) <span class=\"_ _8\"></span>autorizaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>comercializaci\u00f3n <span class=\"_ _8\"></span>de Yondelis para el trat<span class=\"_ _3\"></span>amiento de var<span class=\"_ _3\"></span>ios subtipos de sar<span class=\"_ _3\"></span>coma de tejidos b<span class=\"_ _3\"></span>landos.<span class=\"_ _3\"></span> En 2023, <span class=\"_ _b\"></span>se reconocieron<span class=\"_ _3\"></span> ingresos <span class=\"_ _0\"></span>por los <span class=\"_ _0\"></span>royalties recibidos de Taiho po<span class=\"_ _0\"></span>r las <span class=\"_ _0\"></span>ventas de <span class=\"_ _0\"></span>Yondelis en <span class=\"_ _0\"></span>Jap\u00f3n<span class=\"_ _3\"></span><span class=\"ls16\">, </span>por importe de 74<span class=\"_ _3\"></span>2 miles de euros (<span class=\"_ _3\"></span>685 <span class=\"_ _3\"></span>miles de euros<span class=\"_ _3\"></span> en 2022). 25.2<span class=\"ls0\"> Ze<span class=\"_ _b\"></span>pzelc<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> </span>A <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>diciembre <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>20<span class=\"_ _3\"></span>23, <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>Soci<span class=\"_ _3\"></span>edad <span class=\"_ _6\"> </span>ha <span class=\"_ _6\"> </span>s<span class=\"_ _3\"></span>uscrito <span class=\"_ _9\"> </span>los <span class=\"_ _6\"> </span>siguientes <span class=\"_ _6\"> </span>a<span class=\"_ _3\"></span>cuerdos <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>licencia, <span class=\"_ _6\"> </span>d<span class=\"_ _3\"></span>esarrollo <span class=\"_ _6\"> </span>y<span class=\"_ _3\"></span> comercializaci\u00f3n co<span class=\"_ _3\"></span>n diferentes socios<span class=\"_ _3\"></span>:  Jazz Pharmaceuticals<span class=\"_ _3\"></span> Como se indica en la <span class=\"_ _0\"></span>Nota 1, el 19 <span class=\"_ _0\"></span>de diciembre de 2019 Pharma Mar, y Jazz Pharmaceuticals suscribi<span class=\"_ _3\"></span>ero<span class=\"_ _3\"></span>n un <span class=\"_ _9\"> </span>contrato  de<span class=\"_ _0\"></span>  l<span class=\"_ _0\"></span>icencia  en <span class=\"_ _9\"> </span>exclusiva <span class=\"_ _9\"> </span>para <span class=\"_ _9\"> </span>comercializar  en <span class=\"_ _9\"> </span>Estados <span class=\"_ _9\"> </span>Unidos <span class=\"_ _9\"> </span>el <span class=\"_ _9\"> </span>compuesto  antitumoral Zepzelca <span class=\"_ _a\"></span>para <span class=\"_ _a\"></span>c\u00e1ncer <span class=\"_ _a\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>pulm\u00f3n <span class=\"_ _a\"></span>microc\u00edtico<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>recurrente. <span class=\"_ _a\"></span>La <span class=\"_ _a\"></span>ef<span class=\"_ _3\"></span>icacia <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>acuerdo <span class=\"_ _8\"></span>se <span class=\"_ _e\"></span>produjo <span class=\"_ _a\"></span>en <span class=\"_ _8\"></span>enero <span class=\"_ _e\"></span>de 2020 con la <span class=\"_ _3\"></span>autorizaci\u00f3<span class=\"_ _3\"></span>n de <span class=\"_ _3\"></span>las autoridades <span class=\"_ _3\"></span>antimo<span class=\"_ _3\"></span>no<span class=\"_ _3\"></span>polio de <span class=\"_ _3\"></span>Estados <span class=\"_ _3\"></span>Unidos, de <span class=\"_ _3\"></span>conformida<span class=\"_ _3\"></span>d con l<span class=\"_ _3\"></span>a Hart<span class=\"_ _3\"></span>-<span class=\"_ _1e\"> </span>Scott-Rodino Ant<span class=\"_ _3\"></span>itrust Improvements Act o<span class=\"_ _3\"></span>f 1976.<span class=\"_ _3\"></span> Lo<span class=\"_ _0\"></span>s <span class=\"_ _5\"> </span>com<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rom<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>os <span class=\"_ _5\"> </span>a<span class=\"_ _b\"></span>sumi<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _5\"> </span>por<span class=\"_ _b\"></span> <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>Gr<span class=\"_ _0\"></span>upo<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>co<span class=\"_ _0\"></span>mo<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>re<span class=\"_ _b\"></span>sul<span class=\"_ _b\"></span>tado<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>del<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>ac<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>rdo<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>in<span class=\"_ _b\"></span>cluye<span class=\"_ _b\"></span>n <span class=\"_ _5\"> </span>fun<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>lo<span class=\"_ _0\"></span>s sig<span class=\"_ _b\"></span>uien<span class=\"_ _b\"></span>tes: \u2022<span class=\"ff2\"> <span class=\"_ _12\"> </span>Actividades de I+D: El Grupo se compromete a finalizar y llevar a cabo determinados estudios de la </span>mol\u00e9cula <span class=\"_ _3\"></span>licenciada <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>requerir\u00e1 <span class=\"_ _7\"></span>la FDA. <span class=\"_ _3\"></span>Estos <span class=\"_ _3\"></span>estu<span class=\"_ _3\"></span>dios los<span class=\"_ _3\"></span> podr\u00eda <span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>alizar <span class=\"_ _3\"></span>un t<span class=\"_ _3\"></span>ercero, <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ah\u00ed <span class=\"_ _3\"></span>que se considere un serv<span class=\"_ _3\"></span>icio distinto y por ta<span class=\"_ _3\"></span>nto una oblig<span class=\"_ _3\"></span>aci\u00f3n de cumplimie<span class=\"_ _3\"></span>nto<span class=\"_ _3\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _12\"> </span>Fabricaci\u00f3n: El Grupo asume<span class=\"_ _3\"></span> en exclusiva la fabricaci<span class=\"_ _3\"></span>\u00f3n del medicamento<span class=\"_ _3\"></span>, que ser\u00e1 suministrad<span class=\"_ _3\"></span>o a </span>Jazz Pharmaceuticals<span class=\"_ _3\"></span>. \u2022<span class=\"ff2\"> <span class=\"_ _12\"> </span>Actividades <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Farmac<span class=\"_ _3\"></span>ovigilancia: <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>Grupo <span class=\"_ _6\"> </span>asume <span class=\"_ _8\"></span>esta <span class=\"_ _8\"></span>funci\u00f3n <span class=\"_ _8\"> </span>en <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>n<span class=\"_ _3\"></span>ombre <span class=\"_ _8\"></span>y <span class=\"_ _8\"> </span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"> </span>de <span class=\"_ _8\"></span>Jazz </span>Pharmaceuticals.<span class=\"_ _3\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _12\"> </span>Otorgamiento <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>licencia <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"> </span>co<span class=\"_ _3\"></span>mpuesto <span class=\"_ _9\"> </span>Lurbinectedina, <span class=\"_ _6\"> </span>q<span class=\"_ _3\"></span>ue <span class=\"_ _6\"> </span>l<span class=\"_ _3\"></span>leva <span class=\"_ _6\"> </span>cons<span class=\"_ _3\"></span>igo <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cesi\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>los </span>derechos de comerc<span class=\"_ _3\"></span>ializaci\u00f3n e<span class=\"_ _3\"></span>n el territorio l<span class=\"_ _3\"></span>icenciado<span class=\"_ _3\"></span><span class=\"lsa\">. </span> En enero de 2020, con la entrada en vigor del acuerdo<span class=\"_ _3\"></span>, Pharma Mar recibi\u00f3, un co<span class=\"_ _3\"></span>bro \u201cup front\u201d por importe de <span class=\"_ _18\"></span>20<span class=\"_ _3\"></span>0 <span class=\"_ _18\"></span>m<span class=\"_ _3\"></span>illones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>d\u00f3<span class=\"_ _3\"></span>lares <span class=\"_ _b\"></span>(181 <span class=\"_ _b\"></span>millones <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _18\"></span>euros<span class=\"_ _3\"></span>). <span class=\"_ _b\"></span>Posteriorm<span class=\"_ _3\"></span>ente, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>mes <span class=\"_ _b\"></span>j<span class=\"_ _3\"></span>unio <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>produjo <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>aprob<span class=\"_ _3\"></span>aci\u00f3n de la FDA a<span class=\"_ _3\"></span>mericana par<span class=\"_ _3\"></span>a comercializaci<span class=\"_ _3\"></span>\u00f3n de Ze<span class=\"_ _3\"></span>pzelca en <span class=\"_ _3\"></span>Estados Un<span class=\"_ _3\"></span>idos bajo <span class=\"_ _3\"></span>procedimiento ace<span class=\"_ _3\"></span>lerado. Pharma Ma<span class=\"_ _0\"></span>r recibi\u00f3 <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cumplirse este <span class=\"_ _0\"></span>hito <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>cobro de Jazz <span class=\"_ _b\"></span>Pharmaceu<span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>icals por <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>mporte de <span class=\"_ _b\"></span>100 millones de d\u00f3lares <span class=\"_ _e\"></span>(88,5 <span class=\"_ _a\"></span>millones <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>euros). <span class=\"_ _e\"></span>El <span class=\"_ _a\"></span>ingreso <span class=\"_ _e\"></span>proc<span class=\"_ _3\"></span>edente <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>\u201cup<span class=\"_ _7\"></span><span class=\"ff2\">-</span>front\u201d <span class=\"_ _e\"></span> <span class=\"_ _e\"></span>y <span class=\"_ _a\"></span>del <span class=\"_ _e\"></span>hito <span class=\"_ _e\"></span>cump<span class=\"_ _3\"></span>lido, <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>reco<span class=\"_ _3\"></span>nocer\u00e1 como <span class=\"_ _7\"></span>ingreso <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>cuenta<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>resultados <span class=\"_ _7\"></span>en <span class=\"_ _e\"></span>funci\u00f3n <span class=\"_ _e\"></span>del <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>umplimiento <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>los <span class=\"_ _7\"></span>co<span class=\"_ _3\"></span>mpromisos <span class=\"_ _e\"></span>adquiridos <span class=\"_ _7\"></span>por Pharma <span class=\"_ _3\"></span>M<span class=\"_ _3\"></span>ar <span class=\"_ _7\"></span>en <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>irtud <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ontrato. <span class=\"_ _7\"></span>De <span class=\"_ _7\"></span>esta <span class=\"_ _7\"></span>forma, <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>\u00f1o <span class=\"_ _3\"></span>2020 <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>reconociero<span class=\"_ _3\"></span>n <span class=\"_ _7\"></span>como <span class=\"_ _7\"></span>ingreso <span class=\"_ _7\"></span>135<span class=\"_ _7\"></span>.655 miles de <span class=\"_ _3\"></span>eur<span class=\"_ _3\"></span>os, <span class=\"_ _3\"></span>en e<span class=\"_ _3\"></span>l a\u00f1o <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>021, <span class=\"_ _3\"></span>38.8<span class=\"_ _3\"></span>81 <span class=\"_ _3\"></span>millones <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>euros<span class=\"_ _3\"></span>, <span class=\"_ _3\"></span>en el <span class=\"_ _3\"></span>a\u00f1o <span class=\"_ _3\"></span>2022, <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>9.547 <span class=\"_ _3\"></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>euros <span class=\"_ _3\"></span>y<span class=\"_ _3\"></span> 23.<span class=\"_ _3\"></span>050 miles de euros en el a<span class=\"_ _3\"></span>\u00f1o 2023<span class=\"_ _1e\"> </span>En 2021, <span class=\"_ _7\"></span>adem\u00e1s, s<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>reconociero<span class=\"_ _3\"></span>n en <span class=\"_ _7\"></span>este m<span class=\"_ _3\"></span>ismo e<span class=\"_ _3\"></span>p\u00edgrafe <span class=\"_ _3\"></span>ingresos <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>importe <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>22<span class=\"_ _3\"></span>.07<span class=\"_ _3\"></span>3 <span class=\"_ _3\"></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>euros (25 <span class=\"_ _8\"> </span>m<span class=\"_ _3\"></span>illones <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>d\u00f3lares) <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>cumplimiento<span class=\"_ _3\"></span> <span class=\"_ _6\"> </span>dentro <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>este <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>uno <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>hitos <span class=\"_ _6\"> </span>comerciales previstos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>acuerdo <span class=\"_ _0\"></span>de <span class=\"_ _18\"></span>li<span class=\"_ _3\"></span>cencia, <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>alcanzarse <span class=\"_ _b\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>nuestro socio <span class=\"_ _18\"></span>determi<span class=\"_ _3\"></span>nado <span class=\"_ _18\"></span>v<span class=\"_ _3\"></span>olumen <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>ve<span class=\"_ _3\"></span>ntas. <span class=\"_ _3\"></span> En <span class=\"_ _8\"></span>2023<span class=\"lsa\">, <span class=\"_ _8\"></span></span>Pharm<span class=\"_ _3\"></span>a <span class=\"_ _8\"></span>Mar <span class=\"_ _8\"></span>ha <span class=\"_ _8\"> </span>recibido <span class=\"_ _8\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _8\"></span>Jazz <span class=\"_ _8\"></span>Pharmac<span class=\"_ _3\"></span>euticals <span class=\"_ _8\"></span>royalties <span class=\"_ _8\"> </span>corr<span class=\"_ _3\"></span>espondientes <span class=\"_ _8\"> </span>a <span class=\"_ _8\"> </span>l<span class=\"_ _3\"></span>as <span class=\"_ _8\"></span>ventas <span class=\"_ _8\"></span>de Zepzelca en Estados<span class=\"_ _3\"></span> Unidos por importe de <span class=\"_ _7\"></span>48.368 miles de e<span class=\"_ _3\"></span>uros (46.881 <span class=\"_ _3\"></span>miles de euros<span class=\"_ _3\"></span> en 2022)<span class=\"_ _3\"></span> Luye Pharma Group<span class=\"_ _3\"></span> En <span class=\"_ _7\"></span>abril <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>2019, <span class=\"_ _e\"></span>el <span class=\"_ _e\"></span>Grupo <span class=\"_ _e\"></span>suscr<span class=\"_ _3\"></span>ibi\u00f3 <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>Acuerd<span class=\"_ _3\"></span>o <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>licencia <span class=\"_ _e\"></span>con <span class=\"_ _7\"></span>Luy<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>Pharma <span class=\"_ _e\"></span>Group <span class=\"_ _e\"></span>para <span class=\"_ _e\"></span>el <span class=\"_ _7\"></span>desarr<span class=\"_ _3\"></span>ollo <span class=\"_ _7\"></span>y comercializaci\u00f3n <span class=\"_ _11\"> </span>de<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>Zepzelca <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>c\u00e1ncer <span class=\"_ _11\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _11\"> </span>pulm\u00f3n <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>c\u00e9lula<span class=\"_ _3\"></span> <span class=\"_ _11\"> </span>peque\u00f1a <span class=\"_ _11\"> </span>y <span class=\"_ _11\"> </span>potencialment<span class=\"_ _3\"></span>e <span class=\"_ _11\"> </span>en <span class=\"_ _11\"> </span>otras indicaciones, <span class=\"_ _a\"></span>para<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>los <span class=\"_ _a\"></span>territorios <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _a\"></span>China, <span class=\"_ _a\"></span>Ho<span class=\"_ _3\"></span>ng <span class=\"_ _a\"></span>Kong <span class=\"_ _a\"></span>y <span class=\"_ _a\"></span>M<span class=\"_ _3\"></span>ac<span class=\"_ _3\"></span>ao. <span class=\"_ _a\"></span>E<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>v<span class=\"_ _3\"></span>irtud <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>ste <span class=\"_ _a\"></span>acuerdo <span class=\"_ _a\"></span>Ph<span class=\"_ _3\"></span>arma <span class=\"_ _a\"></span>Mar recibi\u00f3 <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>pag<span class=\"_ _3\"></span>o <span class=\"_ _e\"></span>inicial <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>5.000 <span class=\"_ _a\"></span>miles <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>d\u00f3lares <span class=\"_ _e\"></span>(4.<span class=\"_ _3\"></span>452 <span class=\"_ _e\"></span>miles<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>euros). <span class=\"_ _e\"></span>E<span class=\"_ _3\"></span>n <span class=\"_ _e\"></span>2<span class=\"_ _3\"></span>020 <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>reconoci<span class=\"_ _3\"></span>eron <span class=\"_ _e\"></span>como ingreso <span class=\"_ _e\"></span>1.257 <span class=\"_ _a\"></span>miles <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euros<span class=\"_ _3\"></span>, <span class=\"_ _e\"></span>por <span class=\"_ _a\"></span>haberse <span class=\"_ _a\"></span> <span class=\"_ _e\"></span>com<span class=\"_ _3\"></span>pletado <span class=\"_ _e\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _e\"></span>com<span class=\"_ _3\"></span>promisos <span class=\"_ _a\"></span>adquiridos <span class=\"_ _a\"></span>por <span class=\"_ _e\"></span>P<span class=\"_ _3\"></span>harma <span class=\"_ _e\"></span>M<span class=\"_ _3\"></span>ar <span class=\"_ _e\"></span>en<span class=\"_ _3\"></span> virtud <span class=\"_ _0\"></span>del acuerdo <span class=\"_ _0\"></span>de licencia. <span class=\"_ _0\"></span>Luye se <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>ompromete a <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>esarrollar Zepzelca pa<span class=\"_ _0\"></span>ra el <span class=\"_ _0\"></span>tratamiento del <span class=\"_ _b\"></span>c\u00e1ncer de pulm\u00f3n <span class=\"_ _c\"> </span>microc\u00edtic<span class=\"_ _3\"></span>o <span class=\"_ _c\"> </span>en <span class=\"_ _c\"> </span>C<span class=\"_ _3\"></span>hina, <span class=\"_ _c\"> </span>mientr<span class=\"_ _3\"></span>as <span class=\"_ _c\"> </span>que <span class=\"_ _d\"> </span>Pharma <span class=\"_ _c\"> </span>Mar <span class=\"_ _d\"> </span>conservar\u00e1 <span class=\"_ _c\"> </span>los <span class=\"_ _d\"> </span>derechos <span class=\"_ _c\"> </span>exclus<span class=\"_ _3\"></span>ivos <span class=\"_ _c\"> </span>de<span class=\"_ _3\"></span> producci\u00f3n.En <span class=\"_ _e\"></span>diciembre <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>2023, <span class=\"_ _7\"></span>Luye <span class=\"_ _e\"></span>ha <span class=\"_ _7\"></span>r<span class=\"_ _3\"></span>ecibido <span class=\"_ _7\"></span>a<span class=\"_ _3\"></span>utorizaci\u00f3n <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>ara <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>mercial<span class=\"_ _3\"></span>izaci\u00f3n <span class=\"_ _7\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _7\"></span>Zepzelca <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>el territorio de Hong <span class=\"_ _3\"></span>Kong. Specialised Therapeut<span class=\"_ _3\"></span>ics Asia Pte, Ltd <span class=\"_ _3\"></span> En <span class=\"_ _e\"></span>mayo <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>20<span class=\"_ _3\"></span>17, <span class=\"_ _a\"></span>Pharma <span class=\"_ _a\"></span>Mar <span class=\"_ _e\"></span>firm<span class=\"_ _3\"></span>\u00f3 <span class=\"_ _e\"></span>un <span class=\"_ _a\"></span>acuerdo <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>l<span class=\"_ _3\"></span>icencia <span class=\"_ _e\"></span>con <span class=\"_ _a\"></span>Special<span class=\"_ _3\"></span>ised <span class=\"_ _e\"></span>Therape<span class=\"_ _3\"></span>utics <span class=\"_ _e\"></span>Asia <span class=\"_ _a\"></span>Pte, <span class=\"_ _e\"></span>L<span class=\"_ _3\"></span>td (STA), <span class=\"_ _e\"></span>estableci<span class=\"_ _3\"></span>da <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>Singapur, <span class=\"_ _a\"></span>para <span class=\"_ _e\"></span>com<span class=\"_ _3\"></span>ercializar <span class=\"_ _a\"></span>Z<span class=\"_ _3\"></span>epzelca. <span class=\"_ _a\"></span>Pharma <span class=\"_ _e\"></span>Mar <span class=\"_ _e\"></span>r<span class=\"_ _3\"></span>ecibi\u00f3 <span class=\"_ _a\"></span>un <span class=\"_ _e\"></span>pago <span class=\"_ _e\"></span>in<span class=\"_ _3\"></span>icial <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>179<span class=\"_ _3\"></span> miles de euros.<span class=\"_ _3\"></span> En <span class=\"_ _7\"></span>re<span class=\"_ _3\"></span>laci\u00f3n <span class=\"_ _e\"></span>con <span class=\"_ _e\"></span>este <span class=\"_ _e\"></span>acu<span class=\"_ _3\"></span>erdo <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>licencia, <span class=\"_ _e\"></span>ST<span class=\"_ _3\"></span>A <span class=\"_ _e\"></span>suscribi\u00f3 <span class=\"_ _8\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>mayo <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>20<span class=\"_ _3\"></span>17, <span class=\"_ _e\"></span>acc<span class=\"_ _3\"></span>iones <span class=\"_ _e\"></span><span class=\"ls8\">de <span class=\"_ _e\"></span></span>Pharma <span class=\"_ _a\"></span>Mar <span class=\"_ _e\"></span>por<span class=\"_ _3\"></span> importe total de 2.2<span class=\"_ _3\"></span>11 miles de euros<span class=\"_ _3\"></span>. En 2021 <span class=\"_ _b\"></span>Ze<span class=\"_ _3\"></span>pzelca fue <span class=\"_ _0\"></span>aprobado para la <span class=\"_ _0\"></span>indicaci\u00f3n de pulm\u00f3n <span class=\"_ _b\"></span>en<span class=\"_ _3\"></span> Australia <span class=\"_ _b\"></span>y<span class=\"_ _3\"></span> Singapur, <span class=\"_ _0\"></span>territor<span class=\"_ _3\"></span>ios licenciados a <span class=\"_ _7\"></span>STA. <span class=\"_ _7\"></span>Estas <span class=\"_ _e\"></span>aprobacione<span class=\"_ _3\"></span>s <span class=\"_ _7\"></span>devengaron <span class=\"_ _e\"></span>unos <span class=\"_ _7\"></span>hitos<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>regulatorios <span class=\"_ _e\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>450 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>d\u00f3lares <span class=\"_ _7\"></span>(<span class=\"_ _3\"></span>380 miles <span class=\"_ _b\"></span>de euros). <span class=\"_ _b\"></span>S<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>ha<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>reconocido en <span class=\"_ _b\"></span>202<span class=\"_ _3\"></span>3 ing<span class=\"_ _0\"></span>resos por <span class=\"_ _b\"></span>importe de <span class=\"_ _b\"></span>1<span class=\"_ _3\"></span>15 <span class=\"_ _b\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _b\"></span>(<span class=\"_ _3\"></span><span class=\"ls8\">115</span> miles <span class=\"_ _b\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>euros en 2022<span class=\"lsb\">).</span><span class=\"ff4\"> </span>Boryung Pharmace<span class=\"_ _3\"></span>utical En <span class=\"_ _3\"></span>noviembre<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>2017, <span class=\"_ _3\"></span>se <span class=\"_ _7\"></span>firm\u00f3 <span class=\"_ _3\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>acuerd<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>licencia <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>Boryun<span class=\"_ _3\"></span>g <span class=\"_ _3\"></span>Phar<span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>par<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>comerc<span class=\"_ _3\"></span>ializar <span class=\"_ _e\"></span>Zepz<span class=\"_ _3\"></span>elca en Corea del Sur. <span class=\"_ _3\"></span>Pharma Mar r<span class=\"_ _3\"></span>ecibi\u00f3 1.000 m<span class=\"_ _3\"></span>iles de euros<span class=\"_ _3\"></span>. En 2020 <span class=\"_ _0\"></span>y 2019 <span class=\"_ _0\"></span>se recibieron 450 miles de <span class=\"_ _0\"></span>euros y 300 <span class=\"_ _0\"></span>miles de euros respectivamente por el<span class=\"_ _0\"></span> cumpl<span class=\"_ _3\"></span>imiento de determinados hitos regu<span class=\"_ _3\"></span>latorios: presentaci<span class=\"_ _3\"></span>\u00f3n de la Solicitud de registro ant<span class=\"_ _3\"></span>e FDA en 2019 y aprobaci\u00f3n<span class=\"_ _3\"></span> para comercializaci\u00f3n p<span class=\"_ _3\"></span>or parte de la FD<span class=\"_ _3\"></span>A en 2020.<span class=\"_ _3\"></span> En <span class=\"_ _8\"></span>2022 <span class=\"_ _8\"> </span>Ze<span class=\"_ _3\"></span>pzelca <span class=\"_ _8\"> </span>fue <span class=\"_ _6\"> </span>aprobado <span class=\"_ _8\"> </span>para <span class=\"_ _6\"> </span>la <span class=\"_ _8\"></span>indicaci\u00f3<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>de <span class=\"_ _8\"> </span>pu<span class=\"_ _3\"></span>lm\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _8\"> </span>C<span class=\"_ _3\"></span>orea <span class=\"_ _8\"> </span>del <span class=\"_ _6\"> </span>Sur, <span class=\"_ _8\"></span>territorio<span class=\"_ _7\"></span> <span class=\"_ _6\"> </span>licenciado <span class=\"_ _8\"></span>a Boryung, <span class=\"_ _7\"></span>devengado <span class=\"_ _7\"></span>un <span class=\"_ _e\"></span>hito <span class=\"_ _7\"></span>regulatorio <span class=\"_ _7\"></span>p<span class=\"_ _3\"></span>or <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>1.000 <span class=\"_ _7\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros. <span class=\"_ _7\"></span>Se<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>reconocido <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>202<span class=\"_ _7\"></span>3<span class=\"_ _3\"></span> ingresos por importe d<span class=\"_ _3\"></span>e 440 miles d<span class=\"_ _3\"></span>e euros (120<span class=\"_ _3\"></span> miles de euros<span class=\"_ _3\"></span> en 2022)<span class=\"_ _3\"></span>.<span class=\"ff4\"> </span>Otros acuerdos<span class=\"_ _3\"></span> En <span class=\"_ _e\"></span>2023, <span class=\"_ _e\"></span>Ph<span class=\"_ _3\"></span>arma <span class=\"_ _e\"></span>Mar <span class=\"_ _e\"></span>ha<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>susc<span class=\"_ _3\"></span>rito <span class=\"_ _7\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>contrato <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>licencia <span class=\"_ _e\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _8\"></span>Key <span class=\"_ _7\"></span>Oncolo<span class=\"_ _3\"></span>gics <span class=\"_ _e\"></span>para <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>co<span class=\"_ _3\"></span>mercializac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _e\"></span>y distribuci\u00f3n de lurbinectedina, registrado como Zepzelca, su antitumoral de origen marino para el c\u00e1ncer de pulm\u00f3n <span class=\"_ _3\"></span>de c<span class=\"_ _3\"></span>\u00e9lula <span class=\"_ _3\"></span>peque\u00f1<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>(CPCP), <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>Sud\u00e1frica<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Namibia, <span class=\"_ _3\"></span>Zimbab<span class=\"_ _3\"></span>ue, <span class=\"_ _3\"></span>Mozamb<span class=\"_ _3\"></span>ique, <span class=\"_ _3\"></span>Suazilandia,<span class=\"_ _3\"></span> Lesot<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>y Botsuana. En 2021 Pharma<span class=\"_ _3\"></span> Mar  suscr<span class=\"_ _3\"></span>ibi\u00f3 los siguientes ac<span class=\"_ _3\"></span>uerdos de l<span class=\"_ _3\"></span>icencia en relaci\u00f3n c<span class=\"_ _3\"></span>on Zepzelca: <span class=\"_ _7\"></span> - <span class=\"_ _1d\"> </span>Adium <span class=\"_ _e\"></span>Pharma <span class=\"_ _e\"></span>S.A.: <span class=\"_ _e\"></span>para <span class=\"_ _a\"></span>su <span class=\"_ _e\"></span>comercializaci<span class=\"_ _3\"></span>\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _a\"></span>Argentina, <span class=\"_ _e\"></span>Bo<span class=\"_ _3\"></span>livia, <span class=\"_ _e\"></span>Brasil, <span class=\"_ _e\"></span>Chile, <span class=\"_ _e\"></span>Col<span class=\"_ _3\"></span>ombia, <span class=\"_ _e\"></span>Costa<span class=\"_ _7\"></span> Rica, <span class=\"_ _3\"></span>Curazao, <span class=\"_ _7\"></span>Ecuador, <span class=\"_ _3\"></span>El <span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>alvador, <span class=\"_ _3\"></span>Guate<span class=\"_ _3\"></span>mala, <span class=\"_ _3\"></span>Hon<span class=\"_ _3\"></span>duras, J<span class=\"_ _3\"></span>amaica, <span class=\"_ _7\"></span>M\u00e9xico, <span class=\"_ _3\"></span>Nicaragua,<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Panam\u00e1, Paraguay, Per\u00fa, Rep<span class=\"_ _3\"></span>\u00fablica Dominicana, Tr<span class=\"_ _3\"></span>inidad y Tob<span class=\"_ _3\"></span>ago, Uruguay y Ve<span class=\"_ _3\"></span>nezuela.<span class=\"_ _7\"></span>  - <span class=\"_ _1d\"> </span>Lotus Pharmaceutical CO<span class=\"_ _3\"></span>.: para comerc<span class=\"_ _3\"></span>ializar e medic<span class=\"_ _3\"></span>amento antitumoral<span class=\"_ _3\"></span> lurbinec<span class=\"_ _3\"></span>ted<span class=\"_ _3\"></span>ina en Ta<span class=\"_ _3\"></span>iw\u00e1n. <span class=\"_ _3\"></span> - <span class=\"_ _1d\"> </span>Eczacibasi Pharmace<span class=\"_ _3\"></span>uticals Marketing Co<span class=\"_ _3\"></span>.: para com<span class=\"_ _3\"></span>ercializaci\u00f3n de lur<span class=\"_ _3\"></span>binectedina en Tur<span class=\"_ _3\"></span>qu\u00eda.<span class=\"_ _1e\"> </span>En <span class=\"_ _7\"></span>20<span class=\"_ _3\"></span>20 <span class=\"_ _7\"></span>P<span class=\"_ _3\"></span>harmamar <span class=\"_ _e\"></span>susc<span class=\"_ _3\"></span>ribi\u00f3 <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>acuerdo <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>distribuci\u00f3n <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>Zepzelca <span class=\"_ _e\"></span>con <span class=\"_ _e\"></span>I<span class=\"_ _3\"></span>mpilo <span class=\"_ _e\"></span>Pharma <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>Europ<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span>l Este, Reino Unido, Irlan<span class=\"_ _3\"></span>da, Pa\u00edses N\u00f3r<span class=\"_ _3\"></span>dicos y algunos <span class=\"_ _3\"></span>pa\u00edses de Oriente M<span class=\"_ _3\"></span>edio.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "26.<span class=\"ls0\"> <span class=\"_ _1c\"></span>GAS<span class=\"_ _0\"></span>TOS<span class=\"_ _b\"></span> DE <span class=\"_ _0\"></span>INV<span class=\"_ _b\"></span>ESTI<span class=\"_ _0\"></span>GAC<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>\u00d3N <span class=\"_ _0\"></span>Y <span class=\"_ _0\"></span>DE<span class=\"_ _0\"></span>SAR<span class=\"_ _b\"></span>ROLLO<span class=\"_ _0\"></span> </span>En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>siguiente tabla <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e muestran <span class=\"_ _b\"></span>las cantidades destinadas <span class=\"_ _b\"></span>a I+D <span class=\"_ _0\"></span>por segmento <span class=\"_ _b\"></span>de <span class=\"_ _3\"></span>actividad en <span class=\"_ _0\"></span>2023 y <span class=\"_ _b\"></span>202<span class=\"_ _3\"></span>2. Gastos de investigaci\u00f3n y desarrollo 2023                            (Miles de Euros) Oncolog\u00eda Rnai TOTAL Total gasto (83.633) (15.669) (99.302) Gastos de investigaci\u00f3n y desarrollo (83.633) (15.669) (99.302) Gastos de investigaci\u00f3n y desarrollo 2022                           (Miles de Euros) Oncolog\u00eda Diagnostico  Rnai TOTAL Total gasto (68.099) (2.318) (13.032) (83.449) Gastos de investigaci\u00f3n y desarrollo (68.099) (2.318) (13.032) (83.449) 27.<span class=\"ls0\"> <span class=\"_ _1c\"></span>GAS<span class=\"_ _0\"></span>TOS<span class=\"_ _b\"></span> GENE<span class=\"_ _b\"></span>RALE<span class=\"_ _0\"></span>S <span class=\"_ _0\"></span>Y <span class=\"_ _0\"></span>DE <span class=\"_ _b\"></span>ADMI<span class=\"_ _0\"></span>NIS<span class=\"_ _b\"></span>TRACI<span class=\"_ _0\"></span>\u00d3N <span class=\"_ _0\"></span>Y <span class=\"_ _0\"></span>OT<span class=\"_ _0\"></span>ROS<span class=\"_ _b\"></span> GAST<span class=\"_ _b\"></span>OS D<span class=\"_ _0\"></span>E <span class=\"_ _0\"></span>EX<span class=\"_ _0\"></span>PLOT<span class=\"_ _0\"></span>ACI<span class=\"_ _b\"></span>\u00d3N </span>Lo<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>gast<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>ge<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>ral<span class=\"_ _b\"></span>es <span class=\"_ _e\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>adm<span class=\"_ _0\"></span>in<span class=\"_ _b\"></span>istra<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>a <span class=\"_ _7\"></span>nive<span class=\"_ _b\"></span>l <span class=\"_ _e\"></span>con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>dado<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>ascen<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ero<span class=\"_ _b\"></span>n <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>18.263 <span class=\"_ _e\"></span>mile<span class=\"_ _b\"></span>s <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>euro<span class=\"_ _b\"></span>s, <span class=\"_ _e\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>4,0% menos con<span class=\"_ _0\"></span> re<span class=\"_ _b\"></span>spect<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22 <span class=\"_ _b\"></span>(<span class=\"ls8\">19.022</span> mil<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>uro<span class=\"_ _0\"></span>s).<span class=\"_ _1e\"> </span><span class=\"_ _b\"></span> 28.<span class=\"ls0\"> <span class=\"_ _1c\"></span>GAS<span class=\"_ _0\"></span>TOS<span class=\"_ _b\"></span> DE <span class=\"_ _0\"></span>COM<span class=\"_ _0\"></span>ER<span class=\"_ _0\"></span>CIA<span class=\"_ _b\"></span>LIZA<span class=\"_ _0\"></span>CI\u00d3<span class=\"_ _0\"></span>N </span>Lo<span class=\"_ _0\"></span>s g<span class=\"_ _0\"></span>ast<span class=\"_ _b\"></span>os co<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rci<span class=\"_ _b\"></span>ale<span class=\"_ _0\"></span>s y <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>ark<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>g se<span class=\"_ _b\"></span> <span class=\"ls11\">han </span>redu<span class=\"_ _b\"></span>cido<span class=\"_ _0\"></span> <span class=\"ls11\">en 202</span>3 un<span class=\"_ _b\"></span> 2,8% con<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>spe<span class=\"_ _b\"></span>cto a<span class=\"_ _b\"></span> 202<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>(24.219 mi<span class=\"_ _0\"></span>les<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span>),<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>alca<span class=\"_ _0\"></span>nza<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span><span class=\"ls8\">23.542<span class=\"_ _3\"></span></span> <span class=\"_ _a\"></span>mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>euro<span class=\"_ _b\"></span>s. <span class=\"_ _a\"></span>En<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>segm<span class=\"_ _b\"></span>ento<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>onco<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>g\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _e\"></span>est<span class=\"_ _b\"></span>os <span class=\"_ _e\"></span>gast<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _a\"></span><span class=\"ls11\">aumentaron</span> <span class=\"_ _a\"></span>has<span class=\"_ _0\"></span>ta<span class=\"_ _b\"></span> 23.337 <span class=\"_ _6\"> </span>mil<span class=\"_ _3\"></span>es <span class=\"_ _6\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _6\"> </span>eur<span class=\"_ _0\"></span>os,<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>fren<span class=\"_ _b\"></span>te <span class=\"_ _6\"> </span><span class=\"ls8\">a <span class=\"_ _6\"> </span></span>22.738 <span class=\"_ _9\"> </span>miles <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>202<span class=\"_ _0\"></span>2,<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>re<span class=\"_ _0\"></span>fl<span class=\"_ _0\"></span>eja<span class=\"_ _b\"></span>ndo <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>in<span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>act<span class=\"_ _0\"></span>ivi<span class=\"_ _b\"></span>dad com<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>l,<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>aje<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>con<span class=\"_ _b\"></span>gre<span class=\"_ _0\"></span>sos <span class=\"_ _b\"></span>sect<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s.<span class=\"_ _1e\"> </span>30.<span class=\"ls0\"> <span class=\"_ _1c\"></span>GAS<span class=\"_ _0\"></span>TOS<span class=\"_ _b\"></span> POR <span class=\"_ _b\"></span>NATU<span class=\"_ _0\"></span>RAL<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>ZA </span>La<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>bu<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>sto<span class=\"_ _b\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>exp<span class=\"_ _0\"></span>lo<span class=\"_ _b\"></span>taci<span class=\"_ _0\"></span>\u00f3n,<span class=\"_ _b\"></span> por<span class=\"_ _0\"></span> na<span class=\"_ _b\"></span>tura<span class=\"_ _0\"></span>le<span class=\"_ _b\"></span>za, <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sig<span class=\"_ _0\"></span>ui<span class=\"_ _b\"></span>ente<span class=\"_ _0\"></span>:<span class=\"_ _1e\"> </span>Gastos por naturaleza (Miles de Euros) 31/12/2023 31/12/2022<span class=\"_ _1e\"> </span>Variaci\u00f3n en existencia de productos terminados y en curso (11.441) (14.437) Materias primas y consumibles utilizados 28.507 30.226 Gastos por prestaciones a los empleados 53.044 53.625 Amortizaci\u00f3n  5.756 5.900 P\u00e9rdidas/(Reversiones) por deterioro 186<span class=\"ls0\"> </span>1.482 Transporte 1.973 1.548 Costes de comercializaci\u00f3n 5.084 4.699 Arrendamientos 1.646 1.675 Gastos i+d realizados por terceros 51.121 41.509 Otros gastos 27.356 29.646 Total 163.232 155.873 Otr<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> gast<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> inc<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>yen<span class=\"_ _0\"></span> prin<span class=\"_ _b\"></span>cipa<span class=\"_ _b\"></span>lmen<span class=\"_ _b\"></span>te gast<span class=\"_ _0\"></span>os rel<span class=\"_ _b\"></span>acio<span class=\"_ _b\"></span>nado<span class=\"_ _0\"></span>s con<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>servi<span class=\"_ _b\"></span>cio<span class=\"_ _0\"></span>s rec<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os,<span class=\"_ _0\"></span> com<span class=\"_ _b\"></span>unic<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>ones,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>sumi<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>st<span class=\"_ _b\"></span>ros,<span class=\"_ _b\"></span> via<span class=\"_ _b\"></span>jes,<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>rid<span class=\"_ _b\"></span>ad, <span class=\"_ _b\"></span>y re<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>uci<span class=\"_ _b\"></span>one<span class=\"_ _0\"></span>s d<span class=\"_ _b\"></span>e ad<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>ore<span class=\"_ _b\"></span>s, en<span class=\"_ _b\"></span>tre <span class=\"_ _b\"></span>otro<span class=\"_ _b\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "26.<span class=\"ls0\"> <span class=\"_ _1c\"></span>GAS<span class=\"_ _0\"></span>TOS<span class=\"_ _b\"></span> DE <span class=\"_ _0\"></span>INV<span class=\"_ _b\"></span>ESTI<span class=\"_ _0\"></span>GAC<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>\u00d3N <span class=\"_ _0\"></span>Y <span class=\"_ _0\"></span>DE<span class=\"_ _0\"></span>SAR<span class=\"_ _b\"></span>ROLLO<span class=\"_ _0\"></span> </span>En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>siguiente tabla <span class=\"_ _b\"></span>s<span class=\"_ _3\"></span>e muestran <span class=\"_ _b\"></span>las cantidades destinadas <span class=\"_ _b\"></span>a I+D <span class=\"_ _0\"></span>por segmento <span class=\"_ _b\"></span>de <span class=\"_ _3\"></span>actividad en <span class=\"_ _0\"></span>2023 y <span class=\"_ _b\"></span>202<span class=\"_ _3\"></span>2. Gastos de investigaci\u00f3n y desarrollo 2023                            (Miles de Euros) Oncolog\u00eda Rnai TOTAL Total gasto (83.633) (15.669) (99.302) Gastos de investigaci\u00f3n y desarrollo (83.633) (15.669) (99.302) Gastos de investigaci\u00f3n y desarrollo 2022                           (Miles de Euros) Oncolog\u00eda Diagnostico  Rnai TOTAL Total gasto (68.099) (2.318) (13.032) (83.449) Gastos de investigaci\u00f3n y desarrollo (68.099) (2.318) (13.032) (83.449) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "27.<span class=\"ls0\"> <span class=\"_ _1c\"></span>GAS<span class=\"_ _0\"></span>TOS<span class=\"_ _b\"></span> GENE<span class=\"_ _b\"></span>RALE<span class=\"_ _0\"></span>S <span class=\"_ _0\"></span>Y <span class=\"_ _0\"></span>DE <span class=\"_ _b\"></span>ADMI<span class=\"_ _0\"></span>NIS<span class=\"_ _b\"></span>TRACI<span class=\"_ _0\"></span>\u00d3N <span class=\"_ _0\"></span>Y <span class=\"_ _0\"></span>OT<span class=\"_ _0\"></span>ROS<span class=\"_ _b\"></span> GAST<span class=\"_ _b\"></span>OS D<span class=\"_ _0\"></span>E <span class=\"_ _0\"></span>EX<span class=\"_ _0\"></span>PLOT<span class=\"_ _0\"></span>ACI<span class=\"_ _b\"></span>\u00d3N </span>Lo<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>gast<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>ge<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>ral<span class=\"_ _b\"></span>es <span class=\"_ _e\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>adm<span class=\"_ _0\"></span>in<span class=\"_ _b\"></span>istra<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>a <span class=\"_ _7\"></span>nive<span class=\"_ _b\"></span>l <span class=\"_ _e\"></span>con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>dado<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>ascen<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ero<span class=\"_ _b\"></span>n <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>18.263 <span class=\"_ _e\"></span>mile<span class=\"_ _b\"></span>s <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>euro<span class=\"_ _b\"></span>s, <span class=\"_ _e\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>4,0% menos con<span class=\"_ _0\"></span> re<span class=\"_ _b\"></span>spect<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22 <span class=\"_ _b\"></span>(<span class=\"ls8\">19.022</span> mil<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>uro<span class=\"_ _0\"></span>s).<span class=\"_ _1e\"> </span>30.<span class=\"ls0\"> <span class=\"_ _1c\"></span>GAS<span class=\"_ _0\"></span>TOS<span class=\"_ _b\"></span> POR <span class=\"_ _b\"></span>NATU<span class=\"_ _0\"></span>RAL<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>ZA </span>La<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>bu<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>sto<span class=\"_ _b\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>exp<span class=\"_ _0\"></span>lo<span class=\"_ _b\"></span>taci<span class=\"_ _0\"></span>\u00f3n,<span class=\"_ _b\"></span> por<span class=\"_ _0\"></span> na<span class=\"_ _b\"></span>tura<span class=\"_ _0\"></span>le<span class=\"_ _b\"></span>za, <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sig<span class=\"_ _0\"></span>ui<span class=\"_ _b\"></span>ente<span class=\"_ _0\"></span>:<span class=\"_ _1e\"> </span><div class=\"c w126 h1f gs13a\"><div class=\"t m0 xb ha y96 ff5 fs5 fc0 sc0 ls0 ws0\">Gastos por naturaleza (Miles de Euros) </div></div><div class=\"c wa8 h1f gs13b\"><div class=\"t m0 xb hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2023 </div></div><div class=\"c wb2 h1f gs13c\"><div class=\"t m0 xb hc y96 ff3 fs5 fc1 sc0 ls0 ws0\">31/12/2022<span class=\"_ _1e\"> </span> </div></div>Variaci\u00f3n en existencia de productos terminados y en curso (11.441) (14.437) Materias primas y consumibles utilizados 28.507 30.226 Gastos por prestaciones a los empleados 53.044 53.625 Amortizaci\u00f3n  5.756 5.900 P\u00e9rdidas/(Reversiones) por deterioro 186<span class=\"ls0\"> </span>1.482 Transporte 1.973 1.548 Costes de comercializaci\u00f3n 5.084 4.699 Arrendamientos 1.646 1.675 Gastos i+d realizados por terceros 51.121 41.509 Otros gastos 27.356 29.646 Total 163.232 155.873 Otr<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> gast<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> inc<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>yen<span class=\"_ _0\"></span> prin<span class=\"_ _b\"></span>cipa<span class=\"_ _b\"></span>lmen<span class=\"_ _b\"></span>te gast<span class=\"_ _0\"></span>os rel<span class=\"_ _b\"></span>acio<span class=\"_ _b\"></span>nado<span class=\"_ _0\"></span>s con<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>servi<span class=\"_ _b\"></span>cio<span class=\"_ _0\"></span>s rec<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os,<span class=\"_ _0\"></span> com<span class=\"_ _b\"></span>unic<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>ones,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>sumi<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>st<span class=\"_ _b\"></span>ros,<span class=\"_ _b\"></span> via<span class=\"_ _b\"></span>jes,<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>rid<span class=\"_ _b\"></span>ad, <span class=\"_ _b\"></span>y re<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>uci<span class=\"_ _b\"></span>one<span class=\"_ _0\"></span>s d<span class=\"_ _b\"></span>e ad<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>ore<span class=\"_ _b\"></span>s, en<span class=\"_ _b\"></span>tre <span class=\"_ _b\"></span>otro<span class=\"_ _b\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "27.<span class=\"ls0\"> <span class=\"_ _1c\"></span>GAS<span class=\"_ _0\"></span>TOS<span class=\"_ _b\"></span> GENE<span class=\"_ _b\"></span>RALE<span class=\"_ _0\"></span>S <span class=\"_ _0\"></span>Y <span class=\"_ _0\"></span>DE <span class=\"_ _b\"></span>ADMI<span class=\"_ _0\"></span>NIS<span class=\"_ _b\"></span>TRACI<span class=\"_ _0\"></span>\u00d3N <span class=\"_ _0\"></span>Y <span class=\"_ _0\"></span>OT<span class=\"_ _0\"></span>ROS<span class=\"_ _b\"></span> GAST<span class=\"_ _b\"></span>OS D<span class=\"_ _0\"></span>E <span class=\"_ _0\"></span>EX<span class=\"_ _0\"></span>PLOT<span class=\"_ _0\"></span>ACI<span class=\"_ _b\"></span>\u00d3N </span>Lo<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>gast<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>ge<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>ral<span class=\"_ _b\"></span>es <span class=\"_ _e\"></span>y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>adm<span class=\"_ _0\"></span>in<span class=\"_ _b\"></span>istra<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>a <span class=\"_ _7\"></span>nive<span class=\"_ _b\"></span>l <span class=\"_ _e\"></span>con<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>li<span class=\"_ _b\"></span>dado<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>ascen<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ero<span class=\"_ _b\"></span>n <span class=\"_ _e\"></span>a <span class=\"_ _e\"></span>18.263 <span class=\"_ _e\"></span>mile<span class=\"_ _b\"></span>s <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>euro<span class=\"_ _b\"></span>s, <span class=\"_ _e\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>4,0% menos con<span class=\"_ _0\"></span> re<span class=\"_ _b\"></span>spect<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22 <span class=\"_ _b\"></span>(<span class=\"ls8\">19.022</span> mil<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>uro<span class=\"_ _0\"></span>s).<span class=\"_ _1e\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "29.<span class=\"ls0\"> <span class=\"_ _6\"> </span>OT<span class=\"_ _0\"></span>RAS<span class=\"_ _0\"></span> GA<span class=\"_ _b\"></span>NANCI<span class=\"_ _b\"></span>AS <span class=\"_ _0\"></span>/ (<span class=\"_ _0\"></span>PE<span class=\"_ _0\"></span>RD<span class=\"_ _0\"></span>IDA<span class=\"_ _0\"></span>S)-<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>ETA<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span> </span>El<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>esg<span class=\"_ _b\"></span>lose<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>esu<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s, <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r t<span class=\"_ _0\"></span>ip<span class=\"_ _b\"></span>o, e<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>sigu<span class=\"_ _b\"></span>ient<span class=\"_ _b\"></span>e: Desglose otros resultados netos (Miles de Euros) 31/12/2023 31/12/2022 Subvenciones de capital 999<span class=\"ls0\"> </span>1.399 Otros resultados 253<span class=\"ls0\"> </span>2.202 Total 1.252 3.601 En<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>conce<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>\u201cOtro<span class=\"_ _b\"></span>s <span class=\"_ _8\"> </span>re<span class=\"_ _b\"></span>sult<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os\u201d <span class=\"_ _a\"></span><span class=\"ff2\">en <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2 <span class=\"_ _a\"></span>se <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>gi<span class=\"_ _b\"></span>stra<span class=\"_ _0\"></span>ron<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>.<span class=\"ls11\">000 <span class=\"_ _8\"></span></span>mi<span class=\"_ _b\"></span>les <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euro<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>co<span class=\"_ _b\"></span>mo <span class=\"_ _8\"></span>co<span class=\"_ _b\"></span>nsecu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>un<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> </span>de<span class=\"_ _0\"></span>vol<span class=\"_ _b\"></span>uci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>pro<span class=\"_ _0\"></span>ced<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>un prove<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>or <span class=\"ls11\">que <span class=\"_ _e\"></span></span>est<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>vo <span class=\"_ _3\"></span>en lit<span class=\"_ _b\"></span>igio<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>dura<span class=\"_ _b\"></span>nte <span class=\"_ _3\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>tiem<span class=\"_ _b\"></span>po, <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>que<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>fin<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>se <span class=\"_ _7\"></span>res<span class=\"_ _0\"></span>ol<span class=\"_ _b\"></span>vi\u00f3 <span class=\"_ _3\"></span><span class=\"ls1b\">a </span>fa<span class=\"_ _0\"></span>vor<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span>l se<span class=\"_ _0\"></span>gm<span class=\"_ _0\"></span>ent<span class=\"_ _b\"></span>o de<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>\u00f3st<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>o.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "29.<span class=\"ls0\"> <span class=\"_ _6\"> </span>OT<span class=\"_ _0\"></span>RAS<span class=\"_ _0\"></span> GA<span class=\"_ _b\"></span>NANCI<span class=\"_ _b\"></span>AS <span class=\"_ _0\"></span>/ (<span class=\"_ _0\"></span>PE<span class=\"_ _0\"></span>RD<span class=\"_ _0\"></span>IDA<span class=\"_ _0\"></span>S)-<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>ETA<span class=\"_ _0\"></span>S<span class=\"_ _0\"></span> </span>El<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>esg<span class=\"_ _b\"></span>lose<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>esu<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s, <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r t<span class=\"_ _0\"></span>ip<span class=\"_ _b\"></span>o, e<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>sigu<span class=\"_ _b\"></span>ient<span class=\"_ _b\"></span>e: Desglose otros resultados netos (Miles de Euros) 31/12/2023 31/12/2022 Subvenciones de capital 999<span class=\"ls0\"> </span>1.399 Otros resultados 253<span class=\"ls0\"> </span>2.202 Total 1.252 3.601 En<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>conce<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>\u201cOtro<span class=\"_ _b\"></span>s <span class=\"_ _8\"> </span>re<span class=\"_ _b\"></span>sult<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os\u201d <span class=\"_ _a\"></span><span class=\"ff2\">en <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2 <span class=\"_ _a\"></span>se <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>gi<span class=\"_ _b\"></span>stra<span class=\"_ _0\"></span>ron<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>.<span class=\"ls11\">000 <span class=\"_ _8\"></span></span>mi<span class=\"_ _b\"></span>les <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>euro<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>co<span class=\"_ _b\"></span>mo <span class=\"_ _8\"></span>co<span class=\"_ _b\"></span>nsecu<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>un<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> </span>de<span class=\"_ _0\"></span>vol<span class=\"_ _b\"></span>uci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>pro<span class=\"_ _0\"></span>ced<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>un prove<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>or <span class=\"ls11\">que <span class=\"_ _e\"></span></span>est<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>vo <span class=\"_ _3\"></span>en lit<span class=\"_ _b\"></span>igio<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>dura<span class=\"_ _b\"></span>nte <span class=\"_ _3\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>tiem<span class=\"_ _b\"></span>po, <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>que<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>fin<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>se <span class=\"_ _7\"></span>res<span class=\"_ _0\"></span>ol<span class=\"_ _b\"></span>vi\u00f3 <span class=\"_ _3\"></span><span class=\"ls1b\">a </span>fa<span class=\"_ _0\"></span>vor<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span>l se<span class=\"_ _0\"></span>gm<span class=\"_ _0\"></span>ent<span class=\"_ _b\"></span>o de<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>\u00f3st<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>o.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "30.<span class=\"ls0\"> <span class=\"_ _1c\"></span>GAS<span class=\"_ _0\"></span>TOS<span class=\"_ _b\"></span> POR <span class=\"_ _b\"></span>NATU<span class=\"_ _0\"></span>RAL<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>ZA </span>La<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>bu<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>sto<span class=\"_ _b\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>exp<span class=\"_ _0\"></span>lo<span class=\"_ _b\"></span>taci<span class=\"_ _0\"></span>\u00f3n,<span class=\"_ _b\"></span> por<span class=\"_ _0\"></span> na<span class=\"_ _b\"></span>tura<span class=\"_ _0\"></span>le<span class=\"_ _b\"></span>za, <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sig<span class=\"_ _0\"></span>ui<span class=\"_ _b\"></span>ente<span class=\"_ _0\"></span>:<span class=\"_ _1e\"> </span>Gastos por naturaleza (Miles de Euros) 31/12/2023 31/12/2022<span class=\"_ _1e\"> </span>Variaci\u00f3n en existencia de productos terminados y en curso (11.441) (14.437) Materias primas y consumibles utilizados 28.507 30.226 Gastos por prestaciones a los empleados 53.044 53.625 Amortizaci\u00f3n  5.756 5.900 P\u00e9rdidas/(Reversiones) por deterioro 186<span class=\"ls0\"> </span>1.482 Transporte 1.973 1.548 Costes de comercializaci\u00f3n 5.084 4.699 Arrendamientos 1.646 1.675 Gastos i+d realizados por terceros 51.121 41.509 Otros gastos 27.356 29.646 Total 163.232 155.873 Otr<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> gast<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> inc<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>yen<span class=\"_ _0\"></span> prin<span class=\"_ _b\"></span>cipa<span class=\"_ _b\"></span>lmen<span class=\"_ _b\"></span>te gast<span class=\"_ _0\"></span>os rel<span class=\"_ _b\"></span>acio<span class=\"_ _b\"></span>nado<span class=\"_ _0\"></span>s con<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>servi<span class=\"_ _b\"></span>cio<span class=\"_ _0\"></span>s rec<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os,<span class=\"_ _0\"></span> com<span class=\"_ _b\"></span>unic<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>ones,<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>sumi<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>st<span class=\"_ _b\"></span>ros,<span class=\"_ _b\"></span> via<span class=\"_ _b\"></span>jes,<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>rid<span class=\"_ _b\"></span>ad, <span class=\"_ _b\"></span>y re<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>uci<span class=\"_ _b\"></span>one<span class=\"_ _0\"></span>s d<span class=\"_ _b\"></span>e ad<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>ore<span class=\"_ _b\"></span>s, en<span class=\"_ _b\"></span>tre <span class=\"_ _b\"></span>otro<span class=\"_ _b\"></span>s.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "31.<span class=\"ls0\"> <span class=\"_ _1c\"></span>GAS<span class=\"_ _0\"></span>TOS<span class=\"_ _b\"></span> POR <span class=\"_ _b\"></span>PRES<span class=\"_ _b\"></span>TACI<span class=\"_ _0\"></span>ONE<span class=\"_ _b\"></span>S A <span class=\"_ _0\"></span>EM<span class=\"_ _0\"></span>PL<span class=\"_ _0\"></span>EAD<span class=\"_ _0\"></span>OS </span>El <span class=\"ls0\">des<span class=\"_ _0\"></span>gl<span class=\"_ _0\"></span>ose<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s g<span class=\"_ _0\"></span>ast<span class=\"_ _b\"></span>os p<span class=\"_ _b\"></span>or p<span class=\"_ _0\"></span>rest<span class=\"_ _b\"></span>aci<span class=\"_ _0\"></span>one<span class=\"_ _b\"></span>s a <span class=\"_ _0\"></span>emp<span class=\"_ _b\"></span>lead<span class=\"_ _b\"></span>os es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>sig<span class=\"_ _b\"></span>ue: </span>Gastos por prestaciones a empleados                                   (Miles de Euros) 31/12/2023 31/12/2022 Sueldos y salarios 42.479 41.589 Indemnizaciones 376<span class=\"ls0\"> </span>2.478 Cotizaciones Seguridad Social 7.859 7.371 Coste por pensiones 66<span class=\"ls0\"> </span>70<span class=\"ls0\"> </span>Planes de acciones 294<span class=\"ls0\"> </span>338<span class=\"ls0\"> </span>Otras cargas sociales 1.970 1.779 Total 53.044 53.625 El<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>\u00fam<span class=\"_ _0\"></span>ero<span class=\"_ _b\"></span> med<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>emp<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>ado<span class=\"_ _0\"></span>s p<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>categ<span class=\"_ _b\"></span>or\u00ed<span class=\"_ _0\"></span>a y<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>stri<span class=\"_ _b\"></span>buc<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> se<span class=\"_ _b\"></span>xo, e<span class=\"_ _b\"></span>s co<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e mu<span class=\"_ _b\"></span>estra<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>nu<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n:<span class=\"ff3\"> </span>N\u00famero medio empleados por categor\u00eda y sexo  Hombres   Mujeres   Total  2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Consejeros ejecutivos 2 3 - - 2 3 Alta direcci\u00f3n 4 5 4 3 8 8 Direcci\u00f3n 11<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>23<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>Mandos intermedios 44<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>58<span class=\"ls0\"> </span>T\u00e9cnicos 115<span class=\"ls0\"> </span>123<span class=\"ls0\"> </span>182<span class=\"ls0\"> </span>199<span class=\"ls0\"> </span>297<span class=\"ls0\"> </span>322<span class=\"ls0\"> </span>Administrativos y asimilables 8 7 62<span class=\"ls0\"> </span>55<span class=\"ls0\"> </span>70<span class=\"ls0\"> </span>62<span class=\"ls0\"> </span>Otros 12<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>6 12<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>34<span class=\"ls0\"> </span>Total 196<span class=\"ls0\"> </span>201<span class=\"ls0\"> </span>313<span class=\"ls0\"> </span>314<span class=\"ls0\"> </span>509<span class=\"ls0\"> </span>515<span class=\"ls0\"> </span>A 3<span class=\"_ _0\"></span>1 d<span class=\"_ _0\"></span>e di<span class=\"_ _b\"></span>ciem<span class=\"_ _0\"></span>bre<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3 de<span class=\"_ _0\"></span> lo<span class=\"_ _0\"></span>s 12<span class=\"_ _b\"></span> miem<span class=\"_ _0\"></span>bro<span class=\"_ _0\"></span>s de<span class=\"_ _b\"></span>l Cons<span class=\"_ _0\"></span>ejo<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> Ad<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ni<span class=\"_ _b\"></span>straci<span class=\"_ _b\"></span>\u00f3n cin<span class=\"_ _b\"></span>co so<span class=\"_ _0\"></span>n m<span class=\"_ _0\"></span>uje<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s (12<span class=\"_ _0\"></span> mi<span class=\"_ _b\"></span>embr<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>22 d<span class=\"_ _b\"></span>e los<span class=\"_ _0\"></span> cu<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>cuatr<span class=\"_ _b\"></span>o era<span class=\"_ _b\"></span>n muje<span class=\"_ _b\"></span>res<span class=\"_ _0\"></span>). D<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> lo<span class=\"_ _0\"></span>s 33<span class=\"_ _b\"></span> dire<span class=\"_ _b\"></span>ctivo<span class=\"_ _b\"></span>s del<span class=\"_ _b\"></span> Grup<span class=\"_ _0\"></span>o P<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>rma<span class=\"_ _b\"></span> Mar<span class=\"_ _0\"></span> (<span class=\"ls11\">39</span> di<span class=\"_ _b\"></span>rect<span class=\"_ _0\"></span>ivo<span class=\"_ _b\"></span>s en<span class=\"_ _0\"></span> <span class=\"ls11\">202</span>2),<span class=\"_ _18\"></span> in<span class=\"_ _0\"></span>clu<span class=\"_ _b\"></span>idos<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>con<span class=\"_ _b\"></span>seje<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s e<span class=\"_ _b\"></span>jec<span class=\"_ _0\"></span>uti<span class=\"_ _b\"></span>vos, <span class=\"_ _0\"></span>16 <span class=\"_ _b\"></span>son m<span class=\"_ _b\"></span>ujer<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s (<span class=\"ls11\">17</span> <span class=\"_ _b\"></span>muje<span class=\"_ _b\"></span>res <span class=\"ls11\">en 202</span>2<span class=\"_ _0\"></span><span class=\"ls20\">).<span class=\"ls0\"> </span></span>El<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>\u00fam<span class=\"_ _0\"></span>ero<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>ead<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>o d<span class=\"_ _b\"></span>el G<span class=\"_ _0\"></span>rup<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>era<span class=\"_ _0\"></span> si<span class=\"_ _b\"></span>gnif<span class=\"_ _b\"></span>icat<span class=\"_ _0\"></span>iva<span class=\"_ _b\"></span> del<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>\u00fam<span class=\"_ _0\"></span>ero<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span> ci<span class=\"_ _b\"></span>erre.<span class=\"_ _0\"></span> El<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>n\u00fame<span class=\"_ _b\"></span>ro <span class=\"_ _b\"></span>me<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>o <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>per<span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>as <span class=\"_ _18\"></span>emp<span class=\"_ _b\"></span>lead<span class=\"_ _b\"></span>as <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _18\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>soci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>com<span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>as<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>, <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>di<span class=\"_ _0\"></span>sca<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>dad<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>mayo<span class=\"_ _b\"></span>r o <span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>33%<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>8 p<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>ona<span class=\"_ _b\"></span>s (6 <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> 20<span class=\"_ _b\"></span>22<span class=\"ls18\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "<div class=\"c w1_1 h0_1 gs13e\"><div class=\"t m0 x78 h2 y2a ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x78 h7 y960 ff2 fs1 fc0 sc0 ls0 ws0\">El<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>\u00fam<span class=\"_ _0\"></span>ero<span class=\"_ _b\"></span> med<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>emp<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>ado<span class=\"_ _0\"></span>s p<span class=\"_ _0\"></span>or <span class=\"_ _b\"></span>categ<span class=\"_ _b\"></span>or\u00ed<span class=\"_ _0\"></span>a y<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>stri<span class=\"_ _b\"></span>buc<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> se<span class=\"_ _b\"></span>xo, e<span class=\"_ _b\"></span>s co<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e mu<span class=\"_ _b\"></span>estra<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>nu<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n:<span class=\"ff3\"> </span></div><div class=\"t m0 x78 h7 y961 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x78 h8 y962 ff4 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w129 h3b gs13f\"><div class=\"t m0 xb ha y964 ff5 fs5 fc0 sc0 ls0 ws0\">N\u00famero medio empleados por categor\u00eda y sexo </div></div><div class=\"c w12b h2c gs140\"><div class=\"t m0 x38 hc y114 ff3 fs5 fc1 sc0 ls0 ws0\"> Hombres  </div></div><div class=\"c w12c h2c gs141\"><div class=\"t m0 x19 hc y114 ff3 fs5 fc1 sc0 ls0 ws0\"> Mujeres  </div></div><div class=\"c w12d h2c gs142\"><div class=\"t m0 x81 hc y114 ff3 fs5 fc1 sc0 ls0 ws0\"> Total  </div></div><div class=\"c w12e h2c gs143\"><div class=\"t m0 x72 hc y5ca ff3 fs5 fc1 sc0 ls2 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w12f h2c gs144\"><div class=\"t m0 x72 hc y5ca ff3 fs5 fc1 sc0 ls2 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w12f h2c gs145\"><div class=\"t m0 x72 hc y5ca ff3 fs5 fc1 sc0 ls2 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w130 h2c gs146\"><div class=\"t m0 x5b hc y5ca ff3 fs5 fc1 sc0 ls2 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w131 h2c gs147\"><div class=\"t m0 x72 hc y5ca ff3 fs5 fc1 sc0 ls2 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w16 h2c gs148\"><div class=\"t m0 xd hc y5ca ff3 fs5 fc1 sc0 ls2 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w7c h7a gs149\"><div class=\"t m0 xb he y611 ff2 fs5 fc0 sc0 ls0 ws0\">Consejeros ejecutivos </div></div><div class=\"c w97 h7a gs14a\"><div class=\"t m0 x67 he y611 ff2 fs5 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w132 h7a gs14b\"><div class=\"t m0 x67 he y611 ff2 fs5 fc0 sc0 ls0 ws0\">3 </div></div><div class=\"c w133 h7a gs14c\"><div class=\"t m0 x19 he y611 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w134 h7a gs14d\"><div class=\"t m0 x1b he y611 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w132 h7a gs14e\"><div class=\"t m0 x67 he y611 ff2 fs5 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w135 h7a gs14f\"><div class=\"t m0 x1b he y611 ff2 fs5 fc0 sc0 ls0 ws0\">3 </div></div><div class=\"c w7c h7a gs150\"><div class=\"t m0 xb he y611 ff2 fs5 fc0 sc0 ls0 ws0\">Alta direcci\u00f3n </div></div><div class=\"c w97 h7a gs151\"><div class=\"t m0 x67 he y611 ff2 fs5 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w132 h7a gs152\"><div class=\"t m0 x67 he y611 ff2 fs5 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c w133 h7a gs153\"><div class=\"t m0 x67 he y611 ff2 fs5 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w134 h7a gs154\"><div class=\"t m0 x20 he y611 ff2 fs5 fc0 sc0 ls0 ws0\">3 </div></div><div class=\"c w132 h7a gs155\"><div class=\"t m0 x67 he y611 ff2 fs5 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c w135 h7a gs156\"><div class=\"t m0 x1b he y611 ff2 fs5 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c w7c h7a gs157\"><div class=\"t m0 xb he y611 ff2 fs5 fc0 sc0 ls0 ws0\">Direcci\u00f3n </div></div><div class=\"c w97 h7a gs158\"><div class=\"t m0 x26 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">11<span class=\"ls0\"> </span></div></div><div class=\"c w132 h7a gs159\"><div class=\"t m0 x26 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">14<span class=\"ls0\"> </span></div></div><div class=\"c w133 h7a gs15a\"><div class=\"t m0 x26 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c w134 h7a gs15b\"><div class=\"t m0 x34 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">14<span class=\"ls0\"> </span></div></div><div class=\"c w132 h7a gs15c\"><div class=\"t m0 x26 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">23<span class=\"ls0\"> </span></div></div><div class=\"c w135 h7a gs15d\"><div class=\"t m0 x18 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">28<span class=\"ls0\"> </span></div></div><div class=\"c w7c h7a gs15e\"><div class=\"t m0 xb he y611 ff2 fs5 fc0 sc0 ls0 ws0\">Mandos intermedios </div></div><div class=\"c w97 h7a gs15f\"><div class=\"t m0 x26 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">44<span class=\"ls0\"> </span></div></div><div class=\"c w132 h7a gs160\"><div class=\"t m0 x26 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">27<span class=\"ls0\"> </span></div></div><div class=\"c w133 h7a gs161\"><div class=\"t m0 x26 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">47<span class=\"ls0\"> </span></div></div><div class=\"c w134 h7a gs162\"><div class=\"t m0 x34 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c w132 h7a gs163\"><div class=\"t m0 x26 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">91<span class=\"ls0\"> </span></div></div><div class=\"c w135 h7a gs164\"><div class=\"t m0 x18 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">58<span class=\"ls0\"> </span></div></div><div class=\"c w7c h7a gs165\"><div class=\"t m0 xb he y611 ff2 fs5 fc0 sc0 ls0 ws0\">T\u00e9cnicos </div></div><div class=\"c w97 h7a gs166\"><div class=\"t m0 x20 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">115<span class=\"ls0\"> </span></div></div><div class=\"c w132 h7a gs167\"><div class=\"t m0 x20 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">123<span class=\"ls0\"> </span></div></div><div class=\"c w133 h7a gs168\"><div class=\"t m0 x20 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">182<span class=\"ls0\"> </span></div></div><div class=\"c w134 h7a gs169\"><div class=\"t m0 x12 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">199<span class=\"ls0\"> </span></div></div><div class=\"c w132 h7a gs16a\"><div class=\"t m0 x20 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">297<span class=\"ls0\"> </span></div></div><div class=\"c w135 h7a gs16b\"><div class=\"t m0 x54 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">322<span class=\"ls0\"> </span></div></div><div class=\"c w7c h7b gs16c\"><div class=\"t m0 xb he y1d5 ff2 fs5 fc0 sc0 ls0 ws0\">Administrativos y asimilables </div></div><div class=\"c w97 h7b gs16d\"><div class=\"t m0 x67 he y1d5 ff2 fs5 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c w132 h7b gs16e\"><div class=\"t m0 x67 he y1d5 ff2 fs5 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w133 h7b gs16f\"><div class=\"t m0 x26 he y1d5 ff2 fs5 fc0 sc0 ls2 ws0\">62<span class=\"ls0\"> </span></div></div><div class=\"c w134 h7b gs170\"><div class=\"t m0 x34 he y1d5 ff2 fs5 fc0 sc0 ls2 ws0\">55<span class=\"ls0\"> </span></div></div><div class=\"c w132 h7b gs171\"><div class=\"t m0 x26 he y1d5 ff2 fs5 fc0 sc0 ls2 ws0\">70<span class=\"ls0\"> </span></div></div><div class=\"c w135 h7b gs172\"><div class=\"t m0 x18 he y1d5 ff2 fs5 fc0 sc0 ls2 ws0\">62<span class=\"ls0\"> </span></div></div><div class=\"c w7c h7a gs173\"><div class=\"t m0 xb he y611 ff2 fs5 fc0 sc0 ls0 ws0\">Otros </div></div><div class=\"c w97 h7a gs174\"><div class=\"t m0 x26 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c w132 h7a gs175\"><div class=\"t m0 x26 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c w133 h7a gs176\"><div class=\"t m0 x67 he y611 ff2 fs5 fc0 sc0 ls0 ws0\">6 </div></div><div class=\"c w134 h7a gs177\"><div class=\"t m0 x34 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c w132 h7a gs178\"><div class=\"t m0 x26 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">18<span class=\"ls0\"> </span></div></div><div class=\"c w135 h7a gs179\"><div class=\"t m0 x18 he y611 ff2 fs5 fc0 sc0 ls2 ws0\">34<span class=\"ls0\"> </span></div></div><div class=\"c w7c h7a gs17a\"><div class=\"t m0 xb hc y611 ff3 fs5 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c w97 h7a gs17b\"><div class=\"t m0 x20 hc y611 ff3 fs5 fc1 sc0 ls2 ws0\">196<span class=\"ls0\"> </span></div></div><div class=\"c w132 h7a gs17c\"><div class=\"t m0 x20 hc y611 ff3 fs5 fc1 sc0 ls2 ws0\">201<span class=\"ls0\"> </span></div></div><div class=\"c w133 h7a gs17d\"><div class=\"t m0 x20 hc y611 ff3 fs5 fc1 sc0 ls2 ws0\">313<span class=\"ls0\"> </span></div></div><div class=\"c w134 h7a gs17e\"><div class=\"t m0 x12 hc y611 ff3 fs5 fc1 sc0 ls2 ws0\">314<span class=\"ls0\"> </span></div></div><div class=\"c w132 h7a gs17f\"><div class=\"t m0 x20 hc y611 ff3 fs5 fc1 sc0 ls2 ws0\">509<span class=\"ls0\"> </span></div></div><div class=\"c w135 h7a gs180\"><div class=\"t m0 x54 hc y611 ff3 fs5 fc1 sc0 ls2 ws0\">515<span class=\"ls0\"> </span></div></div><div class=\"c w1_1 h0_1 gs13e\"><div class=\"t m0 x78 h7 y96e ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x78 h2 y96f ff2 fs1 fc0 sc0 ls0 ws0\">A 3<span class=\"_ _0\"></span>1 d<span class=\"_ _0\"></span>e di<span class=\"_ _b\"></span>ciem<span class=\"_ _0\"></span>bre<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3 de<span class=\"_ _0\"></span> lo<span class=\"_ _0\"></span>s 12<span class=\"_ _b\"></span> miem<span class=\"_ _0\"></span>bro<span class=\"_ _0\"></span>s de<span class=\"_ _b\"></span>l Cons<span class=\"_ _0\"></span>ejo<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> Ad<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ni<span class=\"_ _b\"></span>straci<span class=\"_ _b\"></span>\u00f3n cin<span class=\"_ _b\"></span>co so<span class=\"_ _0\"></span>n m<span class=\"_ _0\"></span>uje<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s (12<span class=\"_ _0\"></span> mi<span class=\"_ _b\"></span>embr<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> </div><div class=\"t m0 x78 h2 y677 ff2 fs1 fc0 sc0 ls0 ws0\">en<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>22 d<span class=\"_ _b\"></span>e los<span class=\"_ _0\"></span> cu<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>cuatr<span class=\"_ _b\"></span>o era<span class=\"_ _b\"></span>n muje<span class=\"_ _b\"></span>res<span class=\"_ _0\"></span>). D<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> lo<span class=\"_ _0\"></span>s 33<span class=\"_ _b\"></span> dire<span class=\"_ _b\"></span>ctivo<span class=\"_ _b\"></span>s del<span class=\"_ _b\"></span> Grup<span class=\"_ _0\"></span>o P<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>rma<span class=\"_ _b\"></span> Mar<span class=\"_ _0\"></span> (<span class=\"ls11\">39</span> di<span class=\"_ _b\"></span>rect<span class=\"_ _0\"></span>ivo<span class=\"_ _b\"></span>s en<span class=\"_ _0\"></span> <span class=\"ls11\">202</span>2),<span class=\"_ _18\"></span> </div><div class=\"t m0 x78 h2 y678 ff2 fs1 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>clu<span class=\"_ _b\"></span>idos<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>con<span class=\"_ _b\"></span>seje<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s e<span class=\"_ _b\"></span>jec<span class=\"_ _0\"></span>uti<span class=\"_ _b\"></span>vos, <span class=\"_ _0\"></span>16 <span class=\"_ _b\"></span>son m<span class=\"_ _b\"></span>ujer<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s (<span class=\"ls11\">17</span> <span class=\"_ _b\"></span>muje<span class=\"_ _b\"></span>res <span class=\"ls11\">en 202</span>2<span class=\"_ _0\"></span><span class=\"ls20\">).<span class=\"ls0\"> </span></span></div></div>El<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>\u00fam<span class=\"_ _0\"></span>ero<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>ead<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>o d<span class=\"_ _b\"></span>el G<span class=\"_ _0\"></span>rup<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>era<span class=\"_ _0\"></span> si<span class=\"_ _b\"></span>gnif<span class=\"_ _b\"></span>icat<span class=\"_ _0\"></span>iva<span class=\"_ _b\"></span> del<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>\u00fam<span class=\"_ _0\"></span>ero<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span> ci<span class=\"_ _b\"></span>erre.<span class=\"_ _0\"></span> El<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>n\u00fame<span class=\"_ _b\"></span>ro <span class=\"_ _b\"></span>me<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>o <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>per<span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>as <span class=\"_ _18\"></span>emp<span class=\"_ _b\"></span>lead<span class=\"_ _b\"></span>as <span class=\"_ _b\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _18\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>soci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>com<span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>as<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>, <span class=\"_ _18\"></span>con <span class=\"_ _18\"></span>di<span class=\"_ _0\"></span>sca<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>dad<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>mayo<span class=\"_ _b\"></span>r o <span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>33%<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>8 p<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>ona<span class=\"_ _b\"></span>s (6 <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> 20<span class=\"_ _b\"></span>22<span class=\"ls18\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "32.<span class=\"ls0\"> <span class=\"_ _1c\"></span>RE<span class=\"_ _0\"></span>SUL<span class=\"_ _0\"></span>TAD<span class=\"_ _b\"></span>OS FI<span class=\"_ _0\"></span>NA<span class=\"_ _0\"></span>NCI<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>ROS<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>ETO<span class=\"_ _0\"></span>S </span>Resultados financieros netos (Miles de Euros) 31/12/2023 31/12/2022 Por deudas con terceros y gastos asimilados (2.416) (2.376) P\u00e9rdidas en inversiones financieras (17) (1.888) Diferencias negativas de cambio (6.994) (7.023) Gastos Financieros (9.427) (11.287) Otros intereses e ingresos asimilados 4.103 875<span class=\"ls0\"> </span>Beneficios en inversiones financieras 218<span class=\"ls0\"> </span>- Diferencias positivas de cambio 5.310 10.131 Ingresos Financieros 9.631 11.006 Total resultado financiero neto 204<span class=\"ls0\"> </span>(281) En<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3 y <span class=\"ls11\">2022</span> la<span class=\"_ _0\"></span>s di<span class=\"_ _0\"></span>fe<span class=\"_ _b\"></span>renc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span> cam<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>o en<span class=\"_ _0\"></span> su ma<span class=\"_ _b\"></span>yor\u00ed<span class=\"_ _b\"></span>a son c<span class=\"_ _0\"></span>ons<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>cue<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>a de l<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span> a va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mer<span class=\"_ _b\"></span>cado de<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span>p\u00f3<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>mant<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>en d<span class=\"_ _0\"></span>\u00f3l<span class=\"_ _0\"></span>are<span class=\"_ _b\"></span>s ame<span class=\"_ _b\"></span>rican<span class=\"_ _b\"></span>os.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "32.<span class=\"ls0\"> <span class=\"_ _1c\"></span>RE<span class=\"_ _0\"></span>SUL<span class=\"_ _0\"></span>TAD<span class=\"_ _b\"></span>OS FI<span class=\"_ _0\"></span>NA<span class=\"_ _0\"></span>NCI<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>ROS<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>ETO<span class=\"_ _0\"></span>S </span>Resultados financieros netos (Miles de Euros) 31/12/2023 31/12/2022 Por deudas con terceros y gastos asimilados (2.416) (2.376) P\u00e9rdidas en inversiones financieras (17) (1.888) Diferencias negativas de cambio (6.994) (7.023) Gastos Financieros (9.427) (11.287) Otros intereses e ingresos asimilados 4.103 875<span class=\"ls0\"> </span>Beneficios en inversiones financieras 218<span class=\"ls0\"> </span>- Diferencias positivas de cambio 5.310 10.131 Ingresos Financieros 9.631 11.006 Total resultado financiero neto 204<span class=\"ls0\"> </span>(281) En<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3 y <span class=\"ls11\">2022</span> la<span class=\"_ _0\"></span>s di<span class=\"_ _0\"></span>fe<span class=\"_ _b\"></span>renc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span> cam<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>o en<span class=\"_ _0\"></span> su ma<span class=\"_ _b\"></span>yor\u00ed<span class=\"_ _b\"></span>a son c<span class=\"_ _0\"></span>ons<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>cue<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>a de l<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span> a va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mer<span class=\"_ _b\"></span>cado de<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span>p\u00f3<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>mant<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>en d<span class=\"_ _0\"></span>\u00f3l<span class=\"_ _0\"></span>are<span class=\"_ _b\"></span>s ame<span class=\"_ _b\"></span>rican<span class=\"_ _b\"></span>os.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "32.<span class=\"ls0\"> <span class=\"_ _1c\"></span>RE<span class=\"_ _0\"></span>SUL<span class=\"_ _0\"></span>TAD<span class=\"_ _b\"></span>OS FI<span class=\"_ _0\"></span>NA<span class=\"_ _0\"></span>NCI<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>ROS<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>ETO<span class=\"_ _0\"></span>S </span>Resultados financieros netos (Miles de Euros) 31/12/2023 31/12/2022 Por deudas con terceros y gastos asimilados (2.416) (2.376) P\u00e9rdidas en inversiones financieras (17) (1.888) Diferencias negativas de cambio (6.994) (7.023) Gastos Financieros (9.427) (11.287) Otros intereses e ingresos asimilados 4.103 875<span class=\"ls0\"> </span>Beneficios en inversiones financieras 218<span class=\"ls0\"> </span>- Diferencias positivas de cambio 5.310 10.131 Ingresos Financieros 9.631 11.006 Total resultado financiero neto 204<span class=\"ls0\"> </span>(281) En<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3 y <span class=\"ls11\">2022</span> la<span class=\"_ _0\"></span>s di<span class=\"_ _0\"></span>fe<span class=\"_ _b\"></span>renc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span> cam<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>o en<span class=\"_ _0\"></span> su ma<span class=\"_ _b\"></span>yor\u00ed<span class=\"_ _b\"></span>a son c<span class=\"_ _0\"></span>ons<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>cue<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>a de l<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span> a va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mer<span class=\"_ _b\"></span>cado de<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span>p\u00f3<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>mant<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>en d<span class=\"_ _0\"></span>\u00f3l<span class=\"_ _0\"></span>are<span class=\"_ _b\"></span>s ame<span class=\"_ _b\"></span>rican<span class=\"_ _b\"></span>os.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "32.<span class=\"ls0\"> <span class=\"_ _1c\"></span>RE<span class=\"_ _0\"></span>SUL<span class=\"_ _0\"></span>TAD<span class=\"_ _b\"></span>OS FI<span class=\"_ _0\"></span>NA<span class=\"_ _0\"></span>NCI<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>ROS<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>ETO<span class=\"_ _0\"></span>S </span>Resultados financieros netos (Miles de Euros) 31/12/2023 31/12/2022 Por deudas con terceros y gastos asimilados (2.416) (2.376) P\u00e9rdidas en inversiones financieras (17) (1.888) Diferencias negativas de cambio (6.994) (7.023) Gastos Financieros (9.427) (11.287) Otros intereses e ingresos asimilados 4.103 875<span class=\"ls0\"> </span>Beneficios en inversiones financieras 218<span class=\"ls0\"> </span>- Diferencias positivas de cambio 5.310 10.131 Ingresos Financieros 9.631 11.006 Total resultado financiero neto 204<span class=\"ls0\"> </span>(281) En<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3 y <span class=\"ls11\">2022</span> la<span class=\"_ _0\"></span>s di<span class=\"_ _0\"></span>fe<span class=\"_ _b\"></span>renc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span> cam<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>o en<span class=\"_ _0\"></span> su ma<span class=\"_ _b\"></span>yor\u00ed<span class=\"_ _b\"></span>a son c<span class=\"_ _0\"></span>ons<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>cue<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>a de l<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span> a va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mer<span class=\"_ _b\"></span>cado de<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span>p\u00f3<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>mant<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>en d<span class=\"_ _0\"></span>\u00f3l<span class=\"_ _0\"></span>are<span class=\"_ _b\"></span>s ame<span class=\"_ _b\"></span>rican<span class=\"_ _b\"></span>os.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "32.<span class=\"ls0\"> <span class=\"_ _1c\"></span>RE<span class=\"_ _0\"></span>SUL<span class=\"_ _0\"></span>TAD<span class=\"_ _b\"></span>OS FI<span class=\"_ _0\"></span>NA<span class=\"_ _0\"></span>NCI<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>ROS<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>ETO<span class=\"_ _0\"></span>S </span>Resultados financieros netos (Miles de Euros) 31/12/2023 31/12/2022 Por deudas con terceros y gastos asimilados (2.416) (2.376) P\u00e9rdidas en inversiones financieras (17) (1.888) Diferencias negativas de cambio (6.994) (7.023) Gastos Financieros (9.427) (11.287) Otros intereses e ingresos asimilados 4.103 875<span class=\"ls0\"> </span>Beneficios en inversiones financieras 218<span class=\"ls0\"> </span>- Diferencias positivas de cambio 5.310 10.131 Ingresos Financieros 9.631 11.006 Total resultado financiero neto 204<span class=\"ls0\"> </span>(281) En<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3 y <span class=\"ls11\">2022</span> la<span class=\"_ _0\"></span>s di<span class=\"_ _0\"></span>fe<span class=\"_ _b\"></span>renc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span> cam<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>o en<span class=\"_ _0\"></span> su ma<span class=\"_ _b\"></span>yor\u00ed<span class=\"_ _b\"></span>a son c<span class=\"_ _0\"></span>ons<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>cue<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>a de l<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span> a va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mer<span class=\"_ _b\"></span>cado de<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span>p\u00f3<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>mant<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>en d<span class=\"_ _0\"></span>\u00f3l<span class=\"_ _0\"></span>are<span class=\"_ _b\"></span>s ame<span class=\"_ _b\"></span>rican<span class=\"_ _b\"></span>os.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "32.<span class=\"ls0\"> <span class=\"_ _1c\"></span>RE<span class=\"_ _0\"></span>SUL<span class=\"_ _0\"></span>TAD<span class=\"_ _b\"></span>OS FI<span class=\"_ _0\"></span>NA<span class=\"_ _0\"></span>NCI<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>ROS<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>ETO<span class=\"_ _0\"></span>S </span>Resultados financieros netos (Miles de Euros) 31/12/2023 31/12/2022 Por deudas con terceros y gastos asimilados (2.416) (2.376) P\u00e9rdidas en inversiones financieras (17) (1.888) Diferencias negativas de cambio (6.994) (7.023) Gastos Financieros (9.427) (11.287) Otros intereses e ingresos asimilados 4.103 875<span class=\"ls0\"> </span>Beneficios en inversiones financieras 218<span class=\"ls0\"> </span>- Diferencias positivas de cambio 5.310 10.131 Ingresos Financieros 9.631 11.006 Total resultado financiero neto 204<span class=\"ls0\"> </span>(281) En<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3 y <span class=\"ls11\">2022</span> la<span class=\"_ _0\"></span>s di<span class=\"_ _0\"></span>fe<span class=\"_ _b\"></span>renc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span> cam<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>o en<span class=\"_ _0\"></span> su ma<span class=\"_ _b\"></span>yor\u00ed<span class=\"_ _b\"></span>a son c<span class=\"_ _0\"></span>ons<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>cue<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>a de l<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span> a va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mer<span class=\"_ _b\"></span>cado de<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span>p\u00f3<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>mant<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>en d<span class=\"_ _0\"></span>\u00f3l<span class=\"_ _0\"></span>are<span class=\"_ _b\"></span>s ame<span class=\"_ _b\"></span>rican<span class=\"_ _b\"></span>os.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "32.<span class=\"ls0\"> <span class=\"_ _1c\"></span>RE<span class=\"_ _0\"></span>SUL<span class=\"_ _0\"></span>TAD<span class=\"_ _b\"></span>OS FI<span class=\"_ _0\"></span>NA<span class=\"_ _0\"></span>NCI<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>ROS<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>ETO<span class=\"_ _0\"></span>S </span>Resultados financieros netos (Miles de Euros) 31/12/2023 31/12/2022 Por deudas con terceros y gastos asimilados (2.416) (2.376) P\u00e9rdidas en inversiones financieras (17) (1.888) Diferencias negativas de cambio (6.994) (7.023) Gastos Financieros (9.427) (11.287) Otros intereses e ingresos asimilados 4.103 875<span class=\"ls0\"> </span>Beneficios en inversiones financieras 218<span class=\"ls0\"> </span>- Diferencias positivas de cambio 5.310 10.131 Ingresos Financieros 9.631 11.006 Total resultado financiero neto 204<span class=\"ls0\"> </span>(281) En<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3 y <span class=\"ls11\">2022</span> la<span class=\"_ _0\"></span>s di<span class=\"_ _0\"></span>fe<span class=\"_ _b\"></span>renc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span> cam<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>o en<span class=\"_ _0\"></span> su ma<span class=\"_ _b\"></span>yor\u00ed<span class=\"_ _b\"></span>a son c<span class=\"_ _0\"></span>ons<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>cue<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>a de l<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span> a va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r de<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>mer<span class=\"_ _b\"></span>cado de<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span>p\u00f3<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>mant<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>en d<span class=\"_ _0\"></span>\u00f3l<span class=\"_ _0\"></span>are<span class=\"_ _b\"></span>s ame<span class=\"_ _b\"></span>rican<span class=\"_ _b\"></span>os.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "33.<span class=\"ls0\"> <span class=\"_ _1c\"></span>RE<span class=\"_ _0\"></span>SUL<span class=\"_ _0\"></span>TAD<span class=\"_ _b\"></span>OS P<span class=\"_ _0\"></span>OR <span class=\"_ _0\"></span>ACC<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>\u00d3N </span>Lo<span class=\"_ _0\"></span>s resu<span class=\"_ _b\"></span>ltad<span class=\"_ _b\"></span>os b\u00e1si<span class=\"_ _b\"></span>cos po<span class=\"_ _0\"></span>r acc<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n se ca<span class=\"_ _0\"></span>lc<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> divi<span class=\"_ _b\"></span>die<span class=\"_ _0\"></span>ndo<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>el resu<span class=\"_ _b\"></span>ltad<span class=\"_ _b\"></span>o atri<span class=\"_ _0\"></span>bu<span class=\"_ _0\"></span>ibl<span class=\"_ _b\"></span>e a <span class=\"_ _3\"></span>los a<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s de l<span class=\"_ _0\"></span>a So<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad en<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>n\u00fa<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>rad<span class=\"_ _b\"></span>o de<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ir<span class=\"_ _b\"></span>cula<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n du<span class=\"_ _0\"></span>ran<span class=\"_ _b\"></span>te e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>eje<span class=\"_ _b\"></span>rcici<span class=\"_ _b\"></span>o. Lo<span class=\"_ _0\"></span>s r<span class=\"_ _0\"></span>esu<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>ac<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> b<span class=\"_ _b\"></span>\u00e1sico<span class=\"_ _0\"></span>s e<span class=\"_ _b\"></span>n lo<span class=\"_ _b\"></span>s ej<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>cic<span class=\"_ _0\"></span>io<span class=\"_ _b\"></span>s 20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>y 2<span class=\"_ _b\"></span>022 <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span> co<span class=\"_ _b\"></span>mo <span class=\"_ _0\"></span>sig<span class=\"_ _b\"></span>ue: <span class=\"_ _0\"></span><span class=\"ff4 fs4\"> </span>Resultados por acci\u00f3n (b\u00e1sicas) 31/12/2023 31/12/2022 Resultado atribuible accionistas de la sociedad (Miles de Euros) 1.137 49.356 N\u00ba medio ponderado de acciones ordinarias en circulaci\u00f3n (<span class=\"ff7\">Miles de acciones)</span> 17.900 18.050 Resultados b\u00e1sicos por acci\u00f3n (euros) 0,06 2,73 Lo<span class=\"_ _0\"></span>s resu<span class=\"_ _b\"></span>ltad<span class=\"_ _b\"></span>os dil<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s po<span class=\"_ _0\"></span>r ac<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n se<span class=\"_ _0\"></span> cal<span class=\"_ _b\"></span>cula<span class=\"_ _0\"></span>n aju<span class=\"_ _b\"></span>stand<span class=\"_ _b\"></span>o el n<span class=\"_ _0\"></span>\u00fam<span class=\"_ _0\"></span>ero<span class=\"_ _0\"></span> med<span class=\"_ _b\"></span>io pon<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rado<span class=\"_ _0\"></span> de a<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>one<span class=\"_ _b\"></span>s <span class=\"_ _3\"></span>ord<span class=\"_ _b\"></span>inar<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>s en<span class=\"_ _b\"></span> cir<span class=\"_ _0\"></span>cul<span class=\"_ _b\"></span>aci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> pa<span class=\"_ _b\"></span>ra re<span class=\"_ _b\"></span>fleja<span class=\"_ _b\"></span>r l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nve<span class=\"_ _0\"></span>rsi<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tod<span class=\"_ _b\"></span>as l<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span>cci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>rdi<span class=\"_ _b\"></span>nari<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>ales<span class=\"_ _0\"></span> di<span class=\"_ _b\"></span>lut<span class=\"_ _b\"></span>ivas.<span class=\"_ _0\"></span> Lo<span class=\"_ _0\"></span>s r<span class=\"_ _0\"></span>esu<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _b\"></span>dil<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>dos<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>jer<span class=\"_ _b\"></span>cici<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>023<span class=\"_ _0\"></span> y <span class=\"_ _b\"></span>2022<span class=\"_ _0\"></span> so<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>com<span class=\"_ _b\"></span>o si<span class=\"_ _b\"></span>gue:<span class=\"_ _0\"></span>  Resultados por acci\u00f3n (diluidas) 31/12/2023 31/12/2022 Resultado atribuible accionistas de la sociedad (Miles de Euros) 1.137 49.356 N\u00ba medio ponderado de acciones ordinarias a efectos de la ganancia diluida por acci\u00f3n <span class=\"ff7\">(Miles de acciones)</span> 17.916 18.063 Resultados diluidos por acci\u00f3n (euros) 0,06 2,73 La<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>conc<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>ia<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ent<span class=\"_ _0\"></span>re el N\u00ba <span class=\"_ _3\"></span>medi<span class=\"_ _b\"></span>o <span class=\"_ _3\"></span>pon<span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>de acci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>ord<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ari<span class=\"_ _b\"></span>as <span class=\"_ _3\"></span>en circu<span class=\"_ _b\"></span>laci<span class=\"_ _b\"></span>\u00f3n y <span class=\"_ _7\"></span>el<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>N\u00ba<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>med<span class=\"_ _0\"></span>io pon<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rad<span class=\"_ _0\"></span>o de acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s o<span class=\"_ _b\"></span>rdin<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>cto<span class=\"_ _b\"></span>s de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>nan<span class=\"_ _b\"></span>cia <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r ac<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n se <span class=\"_ _b\"></span>pres<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> a <span class=\"_ _b\"></span>cont<span class=\"_ _b\"></span>inua<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>:<span class=\"_ _1e\"> </span>Conciliaci\u00f3n acciones b\u00e1sicas vs diluidas 31/12/2023 31/12/2022 N\u00ba medio ponderado de acciones ordinarias en circulaci\u00f3n (Miles de acciones) 17.900 18.050<span class=\"_ _1e\"> </span>Ajuste por: Plan de entrega de acciones (Miles de acciones) 16<span class=\"ls0\"> </span>13<span class=\"ls0\"> </span>N\u00ba medio ponderado de acciones ordinarias a efectos de la ganancia diluida por acci\u00f3n 17.916 18.063",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "34.<span class=\"ls0\"> <span class=\"_ _1c\"></span>TRA<span class=\"_ _0\"></span>NS<span class=\"_ _0\"></span>ACC<span class=\"_ _0\"></span>ION<span class=\"_ _0\"></span>ES<span class=\"_ _b\"></span> CON <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>ART<span class=\"_ _0\"></span>ES<span class=\"_ _0\"></span> V<span class=\"_ _0\"></span>IN<span class=\"_ _0\"></span>CUL<span class=\"_ _0\"></span>ADA<span class=\"_ _0\"></span>S </span>A <span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ect<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> no<span class=\"_ _b\"></span>ta <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> co<span class=\"_ _b\"></span>nsi<span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>art<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>vin<span class=\"_ _b\"></span>cula<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> so<span class=\"_ _b\"></span>cied<span class=\"_ _b\"></span>ad d<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>: l<span class=\"_ _b\"></span>os a<span class=\"_ _b\"></span>ccion<span class=\"_ _b\"></span>ista<span class=\"_ _b\"></span>s si<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ati<span class=\"_ _b\"></span>vos,<span class=\"_ _b\"></span> ad<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>ore<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y d<span class=\"_ _b\"></span>ire<span class=\"_ _0\"></span>cti<span class=\"_ _b\"></span>vos <span class=\"_ _b\"></span>de l<span class=\"_ _b\"></span>a So<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad,<span class=\"_ _b\"></span> fam<span class=\"_ _0\"></span>il<span class=\"_ _b\"></span>iare<span class=\"_ _0\"></span>s p<span class=\"_ _0\"></span>r\u00f3<span class=\"_ _b\"></span>ximo<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>dos<span class=\"_ _b\"></span> el<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s y<span class=\"_ _b\"></span> aqu<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s s<span class=\"_ _0\"></span>oci<span class=\"_ _b\"></span>edad<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>en la<span class=\"_ _b\"></span>s qu<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> al<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e l<span class=\"_ _b\"></span>as p<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>ona<span class=\"_ _b\"></span>s men<span class=\"_ _b\"></span>cion<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>pu<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>eje<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>infl<span class=\"_ _b\"></span>uenc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span> si<span class=\"_ _b\"></span>gnif<span class=\"_ _b\"></span>icati<span class=\"_ _b\"></span>va. So<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>accio<span class=\"_ _b\"></span>nist<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>sig<span class=\"_ _b\"></span>nifi<span class=\"_ _b\"></span>cati<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>aq<span class=\"_ _0\"></span>uel<span class=\"_ _b\"></span>los <span class=\"_ _e\"></span>que<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>m\u00e1<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _a\"></span>3%<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>capi<span class=\"_ _b\"></span>tal <span class=\"_ _e\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>la <span class=\"_ _e\"></span>Soci<span class=\"_ _b\"></span>edad<span class=\"_ _0\"></span>. <span class=\"_ _e\"></span>Se <span class=\"_ _a\"></span>con<span class=\"_ _b\"></span>side<span class=\"_ _b\"></span>ran di<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vos<span class=\"_ _b\"></span> d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>aqu<span class=\"_ _b\"></span>ell<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>emp<span class=\"_ _b\"></span>lead<span class=\"_ _0\"></span>os <span class=\"_ _18\"></span>que,<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>r <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>con<span class=\"_ _b\"></span>trat<span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>bo<span class=\"_ _0\"></span>ral<span class=\"_ _b\"></span> (<span class=\"_ _b\"></span>y n<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>alt<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>dir<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acu<span class=\"_ _b\"></span>erdo<span class=\"_ _b\"></span> con<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Re<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> De<span class=\"_ _b\"></span>creto<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>38<span class=\"_ _0\"></span>2/<span class=\"_ _0\"></span>85)<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>pen<span class=\"_ _b\"></span>den <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>esi<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>la S<span class=\"_ _b\"></span>ocie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d, <span class=\"_ _b\"></span>prim<span class=\"_ _0\"></span>er <span class=\"_ _b\"></span>ejecu<span class=\"_ _b\"></span>tivo<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>ism<span class=\"_ _0\"></span>a. 34.1<span class=\"ls0\"> Co<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>ejo<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> Adm<span class=\"_ _0\"></span>ini<span class=\"_ _b\"></span>str<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n </span>La siguiente tabla mu<span class=\"_ _3\"></span>estra la retribuci\u00f3n perc<span class=\"_ _3\"></span>ibida en 202<span class=\"_ _3\"></span>3 y 2<span class=\"_ _3\"></span>022 por los Co<span class=\"_ _3\"></span>nsejeros<span class=\"_ _3\"></span> de Pharma Mar:<span class=\"_ _3\"></span>  Concepto retributivo (Miles de Euros) 31/12/2023 31/12/2022 Retribuci\u00f3n fija Consejeros ejecutivos 1.507 1.468 Retribuci\u00f3n variable Consejeros ejecutivos 1.166 947<span class=\"ls0\"> </span>Retribuci\u00f3n fija por pertenencia a Consejo de Administraci\u00f3n 846<span class=\"ls0\"> </span>804<span class=\"ls0\"> </span>Dietas por asistencia a Consejo de Administraci\u00f3n y sus Comisiones 541<span class=\"ls0\"> </span>549<span class=\"ls0\"> </span>Retribuci\u00f3n fija por pertenencia a comisiones del Consejo 734<span class=\"ls0\"> </span>578<span class=\"ls0\"> </span>Retribuci\u00f3n por pertenencia a otros Consejos de sociedades del Grupo - 10<span class=\"ls0\"> </span>Retribuci\u00f3n Consejero Coordinador 19<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>Otras retribuciones 380<span class=\"ls0\"> </span>379<span class=\"ls0\"> </span>TOTAL  5.193 4.754 En <span class=\"_ _8\"> </span>2023 <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>2022<span class=\"ff6\">, <span class=\"_ _8\"> </span>el <span class=\"_ _6\"> </span>ep\u00edgrafe <span class=\"_ _8\"> </span>\u201c<span class=\"_ _3\"></span>Otras <span class=\"_ _8\"> </span>re<span class=\"_ _3\"></span>tribuciones\u201d <span class=\"_ _6\"> </span>hace <span class=\"_ _8\"> </span>refer<span class=\"_ _3\"></span>encia <span class=\"_ _6\"> </span>a <span class=\"_ _8\"> </span>ciertos <span class=\"_ _6\"> </span>beneficios <span class=\"_ _6\"> </span>asistenciales <span class=\"_ _8\"> </span>e<span class=\"_ _3\"></span>n </span>especie <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>r<span class=\"_ _3\"></span>eciben <span class=\"_ _e\"></span>Presidente <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>V<span class=\"_ _3\"></span>icepresidente <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Socie<span class=\"_ _3\"></span>dad <span class=\"_ _7\"></span>como <span class=\"_ _e\"></span>Seguro <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>accidentes, <span class=\"_ _e\"></span>bajo <span class=\"_ _7\"></span>p\u00f3<span class=\"_ _3\"></span>liza colectiva <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>empleados<span class=\"_ _3\"></span> de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Soc<span class=\"_ _3\"></span>iedad o <span class=\"_ _7\"></span>el Seg<span class=\"_ _3\"></span>uro de <span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>istencia <span class=\"_ _3\"></span>sanitaria, <span class=\"_ _7\"></span>bajo p\u00f3<span class=\"_ _3\"></span>liza co<span class=\"_ _3\"></span>lectiva <span class=\"_ _3\"></span>para los <span class=\"_ _3\"></span>emplea<span class=\"_ _3\"></span>dos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Socie<span class=\"_ _3\"></span>dad, <span class=\"_ _3\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _3\"></span>un <span class=\"_ _7\"></span>seguro <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>obre <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>vida-seg<span class=\"_ _3\"></span>uro <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>ahorro <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>Sociedad paga <span class=\"_ _7\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>oncepto <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>prima <span class=\"_ _e\"></span>anual <span class=\"_ _e\"></span>12 <span class=\"_ _7\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>euros <span class=\"_ _e\"></span>para <span class=\"_ _e\"></span>cada <span class=\"_ _e\"></span>un<span class=\"_ _7\"></span>a <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _e\"></span>p\u00f3liz<span class=\"_ _3\"></span>as. <span class=\"_ _e\"></span>El <span class=\"_ _e\"></span>Presidente <span class=\"_ _e\"></span>cuenta adem\u00e1s <span class=\"_ _18\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>o<span class=\"_ _3\"></span>ficina <span class=\"_ _b\"></span>representativa <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sede <span class=\"_ _b\"></span>operativa,<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>equipos<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>comu<span class=\"_ _3\"></span>nicaci\u00f3n, <span class=\"_ _b\"></span>medios <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>pago, <span class=\"_ _b\"></span>personal<span class=\"_ _3\"></span> de<span class=\"ls0\"> <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>poyo, <span class=\"_ _0\"></span>sistemas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>personal de <span class=\"_ _b\"></span>seguridad, as\u00ed <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>veh\u00edculo <span class=\"_ _0\"></span>representativo y <span class=\"_ _b\"></span>adecuado a <span class=\"_ _b\"></span>sus cometidos<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> </span>Respecto <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>retribuci\u00f3n <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>ariable <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>consej<span class=\"_ _3\"></span>ero <span class=\"_ _3\"></span>ejecut<span class=\"_ _3\"></span>ivo, <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>evengado <span class=\"_ _7\"></span>una <span class=\"_ _3\"></span>remunerac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _3\"></span>variabl<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>de  1.166 <span class=\"_ _e\"></span>miles <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>euros, <span class=\"_ _e\"></span>seg\u00fan <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>evaluac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>o<span class=\"_ _3\"></span>bjet<span class=\"_ _3\"></span>ivos <span class=\"_ _e\"></span>aprobada <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>el <span class=\"_ _a\"></span>Consejo <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>Administraci\u00f3n <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>su<span class=\"_ _3\"></span> sesi\u00f3n de 30 de en<span class=\"_ _3\"></span>ero de 2024, <span class=\"_ _3\"></span>a propuesta de<span class=\"_ _3\"></span> la Comisi\u00f3n de No<span class=\"_ _3\"></span>mbramientos y<span class=\"_ _3\"></span> Retribuciones.<span class=\"_ _7\"></span> La <span class=\"_ _b\"></span>socieda<span class=\"_ _3\"></span>d <span class=\"_ _b\"></span>tiene <span class=\"_ _0\"></span>suscrita <span class=\"_ _0\"></span>una <span class=\"_ _b\"></span>p\u00f3l<span class=\"_ _3\"></span>iza <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>seguro <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>res<span class=\"_ _3\"></span>ponsabilidad <span class=\"_ _0\"></span>civil <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>favor <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _b\"></span>miembr<span class=\"_ _3\"></span>os <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>Cons<span class=\"_ _7\"></span>ejo<span class=\"_ _3\"></span> de Administraci\u00f3n. E<span class=\"_ _3\"></span>l importe de la pri<span class=\"_ _3\"></span>ma pagada en <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>023 asciende a <span class=\"_ _3\"></span>390 miles d<span class=\"_ _3\"></span>e euros (5<span class=\"_ _3\"></span>05 en 2022).<span class=\"_ _3\"></span> 34.2<span class=\"ls0\"> Re<span class=\"_ _b\"></span>tribu<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> pr<span class=\"_ _b\"></span>\u00e9sta<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>s a<span class=\"_ _b\"></span>l p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Dir<span class=\"_ _b\"></span>ecci<span class=\"_ _0\"></span>\u00f3n </span>La <span class=\"_ _e\"></span>alta <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>irecci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>recib<span class=\"_ _3\"></span>ido <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>ma<span class=\"_ _3\"></span>nera <span class=\"_ _a\"></span>agregada <span class=\"_ _a\"></span>remun<span class=\"_ _3\"></span>eraciones <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>total <span class=\"_ _a\"></span>de <span class=\"_ _6\"> </span>2.867 miles de euros (<span class=\"ls8\">2.<span class=\"_ _3\"></span>567</span> m<span class=\"_ _3\"></span>iles de euros en 20<span class=\"_ _3\"></span>22).   34.3<span class=\"ls0\"> S<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ade<span class=\"_ _b\"></span>s vi<span class=\"_ _0\"></span>ncu<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>das<span class=\"_ _b\"></span> a <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>je<span class=\"_ _0\"></span>ros<span class=\"_ _b\"></span>, dir<span class=\"_ _b\"></span>ecti<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>fa<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>lia<span class=\"_ _b\"></span>res <span class=\"_ _b\"></span>pr\u00f3xi<span class=\"_ _b\"></span>mos<span class=\"_ _1e\"> </span></span>En <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>un<span class=\"_ _3\"></span>a <span class=\"_ _18\"></span>s<span class=\"_ _3\"></span>ociedad <span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>inculada <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>uno <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>miembro<span class=\"_ _3\"></span>s <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Consejo <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>Administra<span class=\"_ _3\"></span>ci\u00f3n <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>presta<span class=\"_ _3\"></span>do <span class=\"_ _b\"></span>servicios a una sociedad de<span class=\"_ _3\"></span>l Grupo por <span class=\"_ _3\"></span>importe de<span class=\"_ _3\"></span> <span class=\"ls8\">14</span> miles de <span class=\"_ _3\"></span>euros (<span class=\"ls8\">11</span> <span class=\"_ _3\"></span>miles de eur<span class=\"_ _3\"></span>os en 202<span class=\"_ _3\"></span>2).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "34.1<span class=\"ls0\"> Co<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>ejo<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> Adm<span class=\"_ _0\"></span>ini<span class=\"_ _b\"></span>str<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n </span>La siguiente tabla mu<span class=\"_ _3\"></span>estra la retribuci\u00f3n perc<span class=\"_ _3\"></span>ibida en 202<span class=\"_ _3\"></span>3 y 2<span class=\"_ _3\"></span>022 por los Co<span class=\"_ _3\"></span>nsejeros<span class=\"_ _3\"></span> de Pharma Mar:<span class=\"_ _3\"></span>  Concepto retributivo (Miles de Euros) 31/12/2023 31/12/2022 Retribuci\u00f3n fija Consejeros ejecutivos 1.507 1.468 Retribuci\u00f3n variable Consejeros ejecutivos 1.166 947<span class=\"ls0\"> </span>Retribuci\u00f3n fija por pertenencia a Consejo de Administraci\u00f3n 846<span class=\"ls0\"> </span>804<span class=\"ls0\"> </span>Dietas por asistencia a Consejo de Administraci\u00f3n y sus Comisiones 541<span class=\"ls0\"> </span>549<span class=\"ls0\"> </span>Retribuci\u00f3n fija por pertenencia a comisiones del Consejo 734<span class=\"ls0\"> </span>578<span class=\"ls0\"> </span>Retribuci\u00f3n por pertenencia a otros Consejos de sociedades del Grupo - 10<span class=\"ls0\"> </span>Retribuci\u00f3n Consejero Coordinador 19<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>Otras retribuciones 380<span class=\"ls0\"> </span>379<span class=\"ls0\"> </span>TOTAL  5.193 4.754 En <span class=\"_ _8\"> </span>2023 <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>2022<span class=\"ff6\">, <span class=\"_ _8\"> </span>el <span class=\"_ _6\"> </span>ep\u00edgrafe <span class=\"_ _8\"> </span>\u201c<span class=\"_ _3\"></span>Otras <span class=\"_ _8\"> </span>re<span class=\"_ _3\"></span>tribuciones\u201d <span class=\"_ _6\"> </span>hace <span class=\"_ _8\"> </span>refer<span class=\"_ _3\"></span>encia <span class=\"_ _6\"> </span>a <span class=\"_ _8\"> </span>ciertos <span class=\"_ _6\"> </span>beneficios <span class=\"_ _6\"> </span>asistenciales <span class=\"_ _8\"> </span>e<span class=\"_ _3\"></span>n </span>especie <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>r<span class=\"_ _3\"></span>eciben <span class=\"_ _e\"></span>Presidente <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>V<span class=\"_ _3\"></span>icepresidente <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Socie<span class=\"_ _3\"></span>dad <span class=\"_ _7\"></span>como <span class=\"_ _e\"></span>Seguro <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>accidentes, <span class=\"_ _e\"></span>bajo <span class=\"_ _7\"></span>p\u00f3<span class=\"_ _3\"></span>liza colectiva <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>empleados<span class=\"_ _3\"></span> de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Soc<span class=\"_ _3\"></span>iedad o <span class=\"_ _7\"></span>el Seg<span class=\"_ _3\"></span>uro de <span class=\"_ _3\"></span>as<span class=\"_ _3\"></span>istencia <span class=\"_ _3\"></span>sanitaria, <span class=\"_ _7\"></span>bajo p\u00f3<span class=\"_ _3\"></span>liza co<span class=\"_ _3\"></span>lectiva <span class=\"_ _3\"></span>para los <span class=\"_ _3\"></span>emplea<span class=\"_ _3\"></span>dos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Socie<span class=\"_ _3\"></span>dad, <span class=\"_ _3\"></span>as\u00ed <span class=\"_ _7\"></span>como <span class=\"_ _3\"></span>un <span class=\"_ _7\"></span>seguro <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>obre <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>vida-seg<span class=\"_ _3\"></span>uro <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>ahorro <span class=\"_ _7\"></span>por <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>q<span class=\"_ _3\"></span>ue <span class=\"_ _3\"></span>la <span class=\"_ _7\"></span>Sociedad paga <span class=\"_ _7\"></span> <span class=\"_ _e\"></span>en <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>oncepto <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>prima <span class=\"_ _e\"></span>anual <span class=\"_ _e\"></span>12 <span class=\"_ _7\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _7\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>euros <span class=\"_ _e\"></span>para <span class=\"_ _e\"></span>cada <span class=\"_ _e\"></span>un<span class=\"_ _7\"></span>a <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _e\"></span>p\u00f3liz<span class=\"_ _3\"></span>as. <span class=\"_ _e\"></span>El <span class=\"_ _e\"></span>Presidente <span class=\"_ _e\"></span>cuenta adem\u00e1s <span class=\"_ _18\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>o<span class=\"_ _3\"></span>ficina <span class=\"_ _b\"></span>representativa <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sede <span class=\"_ _b\"></span>operativa,<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>equipos<span class=\"_ _3\"></span> <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>comu<span class=\"_ _3\"></span>nicaci\u00f3n, <span class=\"_ _b\"></span>medios <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>pago, <span class=\"_ _b\"></span>personal<span class=\"_ _3\"></span> de<span class=\"ls0\"> <span class=\"_ _b\"></span>a<span class=\"_ _3\"></span>poyo, <span class=\"_ _0\"></span>sistemas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>personal de <span class=\"_ _b\"></span>seguridad, as\u00ed <span class=\"_ _b\"></span>com<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>veh\u00edculo <span class=\"_ _0\"></span>representativo y <span class=\"_ _b\"></span>adecuado a <span class=\"_ _b\"></span>sus cometidos<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> </span>Respecto <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _3\"></span>retribuci\u00f3n <span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>ariable <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>consej<span class=\"_ _3\"></span>ero <span class=\"_ _3\"></span>ejecut<span class=\"_ _3\"></span>ivo, <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>evengado <span class=\"_ _7\"></span>una <span class=\"_ _3\"></span>remunerac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _3\"></span>variabl<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>de  1.166 <span class=\"_ _e\"></span>miles <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>euros, <span class=\"_ _e\"></span>seg\u00fan <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>evaluac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>o<span class=\"_ _3\"></span>bjet<span class=\"_ _3\"></span>ivos <span class=\"_ _e\"></span>aprobada <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>el <span class=\"_ _a\"></span>Consejo <span class=\"_ _e\"></span>de <span class=\"_ _a\"></span>Administraci\u00f3n <span class=\"_ _e\"></span>en <span class=\"_ _e\"></span>su<span class=\"_ _3\"></span> sesi\u00f3n de 30 de en<span class=\"_ _3\"></span>ero de 2024, <span class=\"_ _3\"></span>a propuesta de<span class=\"_ _3\"></span> la Comisi\u00f3n de No<span class=\"_ _3\"></span>mbramientos y<span class=\"_ _3\"></span> Retribuciones.<span class=\"_ _7\"></span> La <span class=\"_ _b\"></span>socieda<span class=\"_ _3\"></span>d <span class=\"_ _b\"></span>tiene <span class=\"_ _0\"></span>suscrita <span class=\"_ _0\"></span>una <span class=\"_ _b\"></span>p\u00f3l<span class=\"_ _3\"></span>iza <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>seguro <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>res<span class=\"_ _3\"></span>ponsabilidad <span class=\"_ _0\"></span>civil <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>favor <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _b\"></span>miembr<span class=\"_ _3\"></span>os <span class=\"_ _b\"></span>del <span class=\"_ _0\"></span>Cons<span class=\"_ _7\"></span>ejo<span class=\"_ _3\"></span> de Administraci\u00f3n. E<span class=\"_ _3\"></span>l importe de la pri<span class=\"_ _3\"></span>ma pagada en <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>023 asciende a <span class=\"_ _3\"></span>390 miles d<span class=\"_ _3\"></span>e euros (5<span class=\"_ _3\"></span>05 en 2022).<span class=\"_ _3\"></span> 34.2<span class=\"ls0\"> Re<span class=\"_ _b\"></span>tribu<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> pr<span class=\"_ _b\"></span>\u00e9sta<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>s a<span class=\"_ _b\"></span>l p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Dir<span class=\"_ _b\"></span>ecci<span class=\"_ _0\"></span>\u00f3n </span>La <span class=\"_ _e\"></span>alta <span class=\"_ _a\"></span>d<span class=\"_ _3\"></span>irecci\u00f3n <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>Sociedad <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>recib<span class=\"_ _3\"></span>ido <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>e <span class=\"_ _e\"></span>ma<span class=\"_ _3\"></span>nera <span class=\"_ _a\"></span>agregada <span class=\"_ _a\"></span>remun<span class=\"_ _3\"></span>eraciones <span class=\"_ _a\"></span>por <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>total <span class=\"_ _a\"></span>de <span class=\"_ _6\"> </span>2.867 miles de euros (<span class=\"ls8\">2.<span class=\"_ _3\"></span>567</span> m<span class=\"_ _3\"></span>iles de euros en 20<span class=\"_ _3\"></span>22).   34.3<span class=\"ls0\"> S<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ade<span class=\"_ _b\"></span>s vi<span class=\"_ _0\"></span>ncu<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>das<span class=\"_ _b\"></span> a <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>je<span class=\"_ _0\"></span>ros<span class=\"_ _b\"></span>, dir<span class=\"_ _b\"></span>ecti<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>fa<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>lia<span class=\"_ _b\"></span>res <span class=\"_ _b\"></span>pr\u00f3xi<span class=\"_ _b\"></span>mos<span class=\"_ _1e\"> </span></span>En <span class=\"_ _b\"></span>2023 <span class=\"_ _b\"></span>un<span class=\"_ _3\"></span>a <span class=\"_ _18\"></span>s<span class=\"_ _3\"></span>ociedad <span class=\"_ _b\"></span>v<span class=\"_ _3\"></span>inculada <span class=\"_ _b\"></span>a <span class=\"_ _0\"></span>uno <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>miembro<span class=\"_ _3\"></span>s <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Consejo <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>Administra<span class=\"_ _3\"></span>ci\u00f3n <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>presta<span class=\"_ _3\"></span>do <span class=\"_ _b\"></span>servicios a una sociedad de<span class=\"_ _3\"></span>l Grupo por <span class=\"_ _3\"></span>importe de<span class=\"_ _3\"></span> <span class=\"ls8\">14</span> miles de <span class=\"_ _3\"></span>euros (<span class=\"ls8\">11</span> <span class=\"_ _3\"></span>miles de eur<span class=\"_ _3\"></span>os en 202<span class=\"_ _3\"></span>2).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "35.<span class=\"ls0\"> <span class=\"_ _1c\"></span>PA<span class=\"_ _0\"></span>GOS<span class=\"_ _0\"></span> BA<span class=\"_ _0\"></span>SA<span class=\"_ _0\"></span>DOS<span class=\"_ _b\"></span> EN <span class=\"_ _0\"></span>ACC<span class=\"_ _0\"></span>ION<span class=\"_ _0\"></span>ES<span class=\"_ _b\"></span> </span>Al<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>t\u00e9<span class=\"_ _0\"></span>rmi<span class=\"_ _b\"></span>no <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>ejer<span class=\"_ _0\"></span>ci<span class=\"_ _b\"></span>cio <span class=\"_ _3\"></span>2023<span class=\"_ _b\"></span>, <span class=\"_ _7\"></span>Pha<span class=\"_ _0\"></span>rma<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>Mar <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>soci<span class=\"_ _0\"></span>ed<span class=\"_ _b\"></span>ades<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>Grupo<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>cuen<span class=\"_ _b\"></span>tan <span class=\"_ _3\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>tre<span class=\"_ _b\"></span>s <span class=\"_ _7\"></span>Pl<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Entr<span class=\"_ _0\"></span>eg<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>de Acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>vige<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>y <span class=\"_ _b\"></span>eje<span class=\"_ _0\"></span>cut<span class=\"_ _b\"></span>ado<span class=\"_ _0\"></span>s, <span class=\"_ _18\"></span>dest<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os <span class=\"_ _18\"></span>a <span class=\"_ _b\"></span>di<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ti<span class=\"_ _b\"></span>vos <span class=\"_ _18\"></span>y <span class=\"_ _b\"></span>empl<span class=\"_ _b\"></span>eado<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _18\"></span>Grupo<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>(excl<span class=\"_ _b\"></span>uid<span class=\"_ _b\"></span>os <span class=\"_ _b\"></span>cons<span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ero<span class=\"_ _b\"></span>s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a Ma<span class=\"_ _0\"></span>r, <span class=\"_ _0\"></span>S.<span class=\"_ _0\"></span>A.<span class=\"_ _0\"></span>). <span class=\"_ _b\"></span>Dicho<span class=\"_ _b\"></span>s pl<span class=\"_ _b\"></span>anes<span class=\"_ _0\"></span> fu<span class=\"_ _b\"></span>ero<span class=\"_ _0\"></span>n e<span class=\"_ _b\"></span>jecu<span class=\"_ _0\"></span>tad<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>en 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>1,<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _b\"></span>2 y 2<span class=\"_ _b\"></span>023,<span class=\"_ _0\"></span> y <span class=\"_ _b\"></span>se o<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ron<span class=\"_ _b\"></span> en<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d d<span class=\"_ _b\"></span>e co<span class=\"_ _0\"></span>ndi<span class=\"_ _b\"></span>cion<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>a to<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>emp<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>ire<span class=\"_ _b\"></span>cti<span class=\"_ _0\"></span>vos<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>comp<span class=\"_ _b\"></span>a\u00f1\u00eda<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>el<span class=\"_ _b\"></span> <span class=\"_ _6\"> </span>Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>(ex<span class=\"_ _b\"></span>clui<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>con<span class=\"_ _b\"></span>seje<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Ph<span class=\"_ _b\"></span>arma<span class=\"_ _b\"></span> <span class=\"_ _6\"> </span>Ma<span class=\"_ _b\"></span>r, <span class=\"_ _8\"> </span>S.A<span class=\"_ _0\"></span>.)<span class=\"_ _b\"></span> con<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ib<span class=\"_ _0\"></span>uye<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _b\"></span> Im<span class=\"_ _0\"></span>pu<span class=\"_ _0\"></span>est<span class=\"_ _b\"></span>o <span class=\"_ _0\"></span>sob<span class=\"_ _0\"></span>re<span class=\"_ _b\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Ren<span class=\"_ _b\"></span>ta <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _b\"></span>as <span class=\"_ _b\"></span>per<span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>f\u00eds<span class=\"_ _0\"></span>ica<span class=\"_ _b\"></span>s q<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>31 <span class=\"_ _0\"></span>de<span class=\"_ _b\"></span> dic<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2020<span class=\"_ _b\"></span>, 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>1 <span class=\"_ _b\"></span>y 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2,<span class=\"_ _b\"></span> res<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cti<span class=\"_ _b\"></span>vame<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> tu<span class=\"_ _b\"></span>viera<span class=\"_ _b\"></span>n u<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>nti<span class=\"_ _b\"></span>g\u00fced<span class=\"_ _b\"></span>ad m<span class=\"_ _0\"></span>\u00edn<span class=\"_ _0\"></span>ima<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sei<span class=\"_ _b\"></span>s mes<span class=\"_ _0\"></span>es.<span class=\"_ _0\"></span>  A <span class=\"_ _b\"></span>cont<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n, <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>deta<span class=\"_ _b\"></span>lla<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>cond<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>ones<span class=\"_ _b\"></span> b\u00e1<span class=\"_ _0\"></span>sic<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _b\"></span>os <span class=\"_ _b\"></span>refe<span class=\"_ _b\"></span>rido<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>Pl<span class=\"_ _b\"></span>anes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Entr<span class=\"_ _0\"></span>eg<span class=\"_ _b\"></span>a d<span class=\"_ _b\"></span>e A<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Al<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>comi<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>zo<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>jerc<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>o, c<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>a u<span class=\"_ _b\"></span>na d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s s<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>del<span class=\"_ _b\"></span> Grup<span class=\"_ _b\"></span>o qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>han<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>eci<span class=\"_ _0\"></span>di<span class=\"_ _b\"></span>do ac<span class=\"_ _0\"></span>oge<span class=\"_ _b\"></span>rse a<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os P<span class=\"_ _b\"></span>lan<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>En<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> Acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>ven<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>o <span class=\"_ _18\"></span>faci<span class=\"_ _b\"></span>lit<span class=\"_ _0\"></span>and<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>al <span class=\"_ _18\"></span>Conse<span class=\"_ _b\"></span>jo <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>Adm<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>tra<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>Pha<span class=\"_ _0\"></span>rma<span class=\"_ _b\"></span> M<span class=\"_ _b\"></span>ar <span class=\"_ _18\"></span>una <span class=\"_ _18\"></span>list<span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>bene<span class=\"_ _b\"></span>fici<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>rio<span class=\"_ _b\"></span>s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _18\"></span>Pla<span class=\"_ _b\"></span>n -es<span class=\"_ _0\"></span> deci<span class=\"_ _b\"></span>r, de aqu<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s emp<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os que<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>re\u00fan<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> las con<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es fi<span class=\"_ _0\"></span>jad<span class=\"_ _0\"></span>as en<span class=\"_ _0\"></span> el acue<span class=\"_ _b\"></span>rdo <span class=\"_ _3\"></span>co<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>spo<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e de la<span class=\"_ _0\"></span> Junt<span class=\"_ _0\"></span>a Gen<span class=\"_ _b\"></span>eral-<span class=\"_ _0\"></span>. <span class=\"_ _e\"></span>Asi<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>smo<span class=\"_ _b\"></span>, <span class=\"_ _a\"></span>dad<span class=\"_ _0\"></span>o <span class=\"_ _7\"></span>que <span class=\"_ _e\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>parti<span class=\"_ _b\"></span>cipa<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _e\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _e\"></span>ref<span class=\"_ _0\"></span>eri<span class=\"_ _b\"></span>dos <span class=\"_ _e\"></span>Pla<span class=\"_ _b\"></span>nes <span class=\"_ _e\"></span>ha <span class=\"_ _7\"></span>sido<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>vo<span class=\"_ _0\"></span>lu<span class=\"_ _b\"></span>ntari<span class=\"_ _b\"></span>a, <span class=\"_ _e\"></span>\u00fani<span class=\"_ _0\"></span>cam<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>se <span class=\"_ _e\"></span>han<span class=\"_ _b\"></span> in<span class=\"_ _0\"></span>clu<span class=\"_ _b\"></span>ido <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>dich<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>lis<span class=\"_ _0\"></span>ta<span class=\"_ _b\"></span>s a<span class=\"_ _b\"></span> aq<span class=\"_ _0\"></span>uel<span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>empl<span class=\"_ _b\"></span>eado<span class=\"_ _b\"></span>s y <span class=\"_ _b\"></span>dire<span class=\"_ _b\"></span>ctiv<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> q<span class=\"_ _b\"></span>ue <span class=\"_ _0\"></span>hu<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>era<span class=\"_ _b\"></span>n d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>cid<span class=\"_ _0\"></span>id<span class=\"_ _b\"></span>o p<span class=\"_ _0\"></span>art<span class=\"_ _b\"></span>ici<span class=\"_ _0\"></span>par<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _b\"></span>dest<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rte<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> su<span class=\"_ _b\"></span> sa<span class=\"ls0\">la<span class=\"_ _b\"></span>rio a e<span class=\"_ _b\"></span>ste Pl<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>, a<span class=\"_ _0\"></span>sig<span class=\"_ _b\"></span>n\u00e1nd<span class=\"_ _0\"></span>ose<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>a ca<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> ben<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>ario<span class=\"_ _0\"></span> el<span class=\"_ _0\"></span> mi<span class=\"_ _b\"></span>smo po<span class=\"_ _0\"></span>rce<span class=\"_ _0\"></span>nta<span class=\"_ _b\"></span>je pa<span class=\"_ _b\"></span>ra cal<span class=\"_ _b\"></span>cul<span class=\"_ _0\"></span>ar e<span class=\"_ _0\"></span>l n\u00fa<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>ro d<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>cci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> a </span>con<span class=\"_ _0\"></span>ced<span class=\"_ _b\"></span>er.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>A <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>vist<span class=\"_ _b\"></span>a <span class=\"_ _7\"></span>de<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>refe<span class=\"_ _b\"></span>rida<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>info<span class=\"_ _b\"></span>rmaci<span class=\"_ _b\"></span>\u00f3n, <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Con<span class=\"_ _0\"></span>sejo<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _3\"></span>Ad<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>aco<span class=\"_ _b\"></span>rd\u00f3 <span class=\"_ _3\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>dich<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>ben<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>ario<span class=\"_ _b\"></span>s le<span class=\"_ _0\"></span>s f<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>ran<span class=\"_ _b\"></span> ent<span class=\"_ _0\"></span>reg<span class=\"_ _b\"></span>adas<span class=\"_ _0\"></span>, <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>sus <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>cti<span class=\"_ _0\"></span>va<span class=\"_ _b\"></span>s so<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>dade<span class=\"_ _0\"></span>s e<span class=\"_ _b\"></span>mpl<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>ras<span class=\"_ _0\"></span>, a<span class=\"_ _b\"></span>ccion<span class=\"_ _b\"></span>es p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span> v<span class=\"_ _b\"></span>alo<span class=\"_ _0\"></span>r d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>ort<span class=\"_ _b\"></span>e de<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>en la<span class=\"_ _0\"></span>s r<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>eri<span class=\"_ _b\"></span>das l<span class=\"_ _b\"></span>ist<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>(imp<span class=\"_ _b\"></span>orte<span class=\"_ _0\"></span> q<span class=\"_ _b\"></span>ue, <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>g\u00fan<span class=\"_ _b\"></span> caso<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>d\u00eda<span class=\"_ _b\"></span> sup<span class=\"_ _0\"></span>era<span class=\"_ _0\"></span>r l<span class=\"_ _b\"></span>os <span class=\"_ _0\"></span>12.<span class=\"_ _b\"></span>000 <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>nu<span class=\"_ _b\"></span>ales<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>cia<span class=\"_ _b\"></span>rio).<span class=\"_ _0\"></span> El<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>n\u00fa<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>ro <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>en<span class=\"_ _0\"></span>tre<span class=\"_ _b\"></span>gado<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>vir<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>d <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>Pl<span class=\"_ _b\"></span>anes <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Entr<span class=\"_ _0\"></span>ega<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Accio<span class=\"_ _b\"></span>nes <span class=\"_ _7\"></span>es <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>resul<span class=\"_ _b\"></span>tado<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>di<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>el<span class=\"_ _b\"></span> im<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>rte<span class=\"_ _b\"></span> <span class=\"_ _8\"> </span>del <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>ari<span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>des<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>do <span class=\"_ _a\"></span>al <span class=\"_ _8\"></span>co<span class=\"_ _0\"></span>rre<span class=\"_ _b\"></span>spon<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>Pl<span class=\"_ _0\"></span>an <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>re <span class=\"_ _a\"></span>el <span class=\"_ _8\"></span>va<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>r <span class=\"_ _8\"></span>ot<span class=\"_ _b\"></span>orga<span class=\"_ _b\"></span>do <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>l<span class=\"_ _b\"></span>as <span class=\"_ _8\"></span>ac<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span>nes, <span class=\"_ _a\"></span>y <span class=\"_ _8\"></span>ap<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>can<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>el<span class=\"_ _b\"></span> po<span class=\"_ _0\"></span>rce<span class=\"_ _0\"></span>nta<span class=\"_ _b\"></span>je <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>10<span class=\"_ _0\"></span>0% <span class=\"_ _b\"></span>(es <span class=\"_ _18\"></span>deci<span class=\"_ _b\"></span>r, <span class=\"_ _b\"></span>entr<span class=\"_ _0\"></span>eg\u00e1<span class=\"_ _b\"></span>ndos<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>canti<span class=\"_ _b\"></span>dad <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>accio<span class=\"_ _b\"></span>nes <span class=\"_ _b\"></span>equ<span class=\"_ _0\"></span>iva<span class=\"_ _b\"></span>lent<span class=\"_ _b\"></span>e <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>acci<span class=\"_ _b\"></span>ones <span class=\"_ _b\"></span>ad<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>iri<span class=\"_ _b\"></span>das <span class=\"_ _b\"></span>por el<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>be<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>cia<span class=\"_ _b\"></span>rio).<span class=\"_ _b\"></span> <span class=\"_ _8\"> </span>En <span class=\"_ _8\"></span>to<span class=\"_ _b\"></span>dos <span class=\"_ _8\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>Pl<span class=\"_ _b\"></span>anes<span class=\"_ _0\"></span>, <span class=\"_ _8\"></span>el<span class=\"_ _b\"></span> <span class=\"_ _8\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _a\"></span>accio<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>fu<span class=\"_ _b\"></span>e <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>m<span class=\"_ _b\"></span>enor <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s: <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>) <span class=\"_ _8\"></span>el<span class=\"_ _b\"></span> cor<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>spo<span class=\"_ _b\"></span>ndie<span class=\"_ _b\"></span>nte <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> ca<span class=\"_ _b\"></span>mbio<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>acci<span class=\"_ _b\"></span>\u00f3n d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _b\"></span>a Ma<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>el m<span class=\"_ _b\"></span>ercad<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>cont<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>uo<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n l<span class=\"_ _b\"></span>a fe<span class=\"_ _0\"></span>cha<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span> eje<span class=\"_ _0\"></span>cu<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>Pla<span class=\"_ _b\"></span>n; <span class=\"_ _e\"></span>o <span class=\"_ _7\"></span>b) <span class=\"_ _7\"></span>el <span class=\"_ _e\"></span>corr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>spon<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>cambi<span class=\"_ _b\"></span>o <span class=\"_ _e\"></span>med<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>sim<span class=\"_ _0\"></span>pl<span class=\"_ _b\"></span>e <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>cam<span class=\"_ _0\"></span>bio<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>medi<span class=\"_ _b\"></span>os <span class=\"_ _7\"></span>pond<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ado<span class=\"_ _b\"></span>s <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>la acc<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n d<span class=\"_ _b\"></span>e Ph<span class=\"_ _b\"></span>arma<span class=\"_ _0\"></span> Ma<span class=\"_ _b\"></span>r en<span class=\"_ _0\"></span> el<span class=\"_ _b\"></span> mer<span class=\"_ _0\"></span>cad<span class=\"_ _b\"></span>o con<span class=\"_ _b\"></span>tinu<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rio<span class=\"_ _b\"></span>r a l<span class=\"_ _b\"></span>a fe<span class=\"_ _b\"></span>cha d<span class=\"_ _b\"></span>e eje<span class=\"_ _b\"></span>cuc<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n. Lo<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>der<span class=\"_ _0\"></span>ech<span class=\"_ _b\"></span>os <span class=\"_ _3\"></span>po<span class=\"_ _0\"></span>l\u00ed<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cos<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>y <span class=\"_ _3\"></span>ec<span class=\"_ _b\"></span>on\u00f3m<span class=\"_ _b\"></span>icos de las acci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>en<span class=\"_ _0\"></span>tre<span class=\"_ _b\"></span>gada<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>co<span class=\"_ _0\"></span>rre<span class=\"_ _b\"></span>spon<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>n al bene<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ari<span class=\"_ _b\"></span>o <span class=\"_ _3\"></span>desd<span class=\"_ _0\"></span>e l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>fec<span class=\"_ _0\"></span>ha<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ent<span class=\"_ _b\"></span>rega<span class=\"_ _0\"></span> ef<span class=\"_ _b\"></span>ecti<span class=\"_ _b\"></span>va <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>las<span class=\"_ _0\"></span> ac<span class=\"_ _b\"></span>cion<span class=\"_ _0\"></span>es,<span class=\"_ _b\"></span> si <span class=\"_ _b\"></span>bien<span class=\"_ _b\"></span> sob<span class=\"_ _b\"></span>re d<span class=\"_ _b\"></span>ich<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>one<span class=\"_ _b\"></span>s se<span class=\"_ _b\"></span> est<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>sist<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nmo<span class=\"_ _b\"></span>vili<span class=\"_ _b\"></span>zaci\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> du<span class=\"_ _0\"></span>ran<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>tres <span class=\"_ _e\"></span>a\u00f1o<span class=\"_ _b\"></span>s <span class=\"_ _a\"></span>(per<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>fi<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>zac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n) <span class=\"_ _e\"></span>de<span class=\"_ _0\"></span>sde<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>la <span class=\"_ _a\"></span>ref<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a <span class=\"_ _e\"></span>fech<span class=\"_ _0\"></span>a;<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>no <span class=\"_ _e\"></span>obst<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te,<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>sin <span class=\"_ _e\"></span>perju<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>lo <span class=\"_ _e\"></span>ant<span class=\"_ _0\"></span>eri<span class=\"_ _b\"></span>or, tra<span class=\"_ _b\"></span>nscu<span class=\"_ _0\"></span>rri<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>a\u00f1o<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>eis<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>mese<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>desd<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>en<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>efect<span class=\"_ _0\"></span>iva<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>las <span class=\"_ _a\"></span>acci<span class=\"_ _b\"></span>ones,<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>se <span class=\"_ _e\"></span>desb<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>el <span class=\"_ _a\"></span>n\u00fame<span class=\"_ _0\"></span>ro <span class=\"_ _e\"></span>de acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s qu<span class=\"_ _0\"></span>e re<span class=\"_ _b\"></span>sul<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> de d<span class=\"_ _b\"></span>ivid<span class=\"_ _0\"></span>ir<span class=\"_ _0\"></span> el<span class=\"_ _0\"></span> to<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>l d<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es e<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s en<span class=\"_ _b\"></span>tre d<span class=\"_ _0\"></span>os.<span class=\"_ _0\"></span> La<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>ga<span class=\"_ _b\"></span> de a<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s ac<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span>nes qu<span class=\"_ _b\"></span>e de<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>perm<span class=\"_ _0\"></span>ane<span class=\"_ _b\"></span>cer <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>vil<span class=\"_ _b\"></span>izad<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>dura<span class=\"_ _b\"></span>nte <span class=\"_ _b\"></span>tod<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>odo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>fid<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>iza<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>se <span class=\"_ _0\"></span>som<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>a co<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ori<span class=\"_ _b\"></span>a, <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e se en<span class=\"_ _b\"></span>tien<span class=\"_ _b\"></span>de cum<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>a en<span class=\"_ _0\"></span> caso<span class=\"_ _0\"></span> de b<span class=\"_ _0\"></span>aja<span class=\"_ _0\"></span> vol<span class=\"_ _b\"></span>unta<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>a de<span class=\"_ _0\"></span>l be<span class=\"_ _b\"></span>nefi<span class=\"_ _b\"></span>ciari<span class=\"_ _b\"></span>o o de de<span class=\"_ _0\"></span>spi<span class=\"_ _b\"></span>do pro<span class=\"_ _0\"></span>ce<span class=\"_ _b\"></span>dent<span class=\"_ _0\"></span>e de<span class=\"_ _0\"></span>l mi<span class=\"_ _b\"></span>smo.<span class=\"_ _0\"></span> En ca<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>exti<span class=\"_ _0\"></span>nci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>del <span class=\"_ _18\"></span>contr<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>labo<span class=\"_ _b\"></span>ral <span class=\"_ _b\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>cau<span class=\"_ _0\"></span>sa <span class=\"_ _b\"></span>di<span class=\"_ _0\"></span>sti<span class=\"_ _b\"></span>nta <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _18\"></span>dos <span class=\"_ _b\"></span>ant<span class=\"_ _0\"></span>eri<span class=\"_ _b\"></span>ores <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>ent<span class=\"_ _b\"></span>iend<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>cum<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>peri<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>de fi<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>zac<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n.<span class=\"_ _0\"></span> 35.1<span class=\"ls0\"> E<span class=\"_ _0\"></span>je<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>o <span class=\"_ _11\"> </span>202<span class=\"_ _0\"></span>0 <span class=\"_ _5\"> </span>(Pla<span class=\"_ _b\"></span>n <span class=\"_ _11\"> </span>de <span class=\"_ _5\"> </span>Ent<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ga <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>Acci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>ap<span class=\"_ _b\"></span>roba<span class=\"_ _0\"></span>do <span class=\"_ _5\"> </span>por<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>la<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>Jun<span class=\"_ _0\"></span>ta <span class=\"_ _5\"> </span>Ge<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>l <span class=\"_ _5\"> </span>Ordin<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> </span>Acc<span class=\"_ _b\"></span>ionis<span class=\"_ _b\"></span>tas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>26<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ju<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>019<span class=\"_ _b\"></span>) La<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Junt<span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>Gene<span class=\"_ _0\"></span>ral<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _18\"></span>Acci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>as <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _0\"></span>a <span class=\"_ _18\"></span>Mar,<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>S.A<span class=\"_ _0\"></span>. <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>26 <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>jun<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>201<span class=\"_ _b\"></span>9 <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>rob<span class=\"_ _0\"></span>\u00f3 <span class=\"_ _b\"></span>un <span class=\"_ _18\"></span>nue<span class=\"_ _0\"></span>vo <span class=\"_ _18\"></span>Pla<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Ent<span class=\"_ _b\"></span>rega<span class=\"_ _0\"></span> Gra<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>que<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>eje<span class=\"_ _0\"></span>cut<span class=\"_ _b\"></span>\u00f3 <span class=\"_ _b\"></span>en <span class=\"_ _18\"></span>mayo<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>2020<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>Par<span class=\"_ _0\"></span>a <span class=\"_ _18\"></span>la <span class=\"_ _b\"></span>eje<span class=\"_ _b\"></span>cuci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _18\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>mis<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Soc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d <span class=\"_ _b\"></span>aco<span class=\"_ _0\"></span>rd<span class=\"_ _0\"></span>\u00f3 <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span>stin<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>\u00e1xi<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>500<span class=\"_ _b\"></span>.000<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> su<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>oca<span class=\"_ _b\"></span>rter<span class=\"_ _0\"></span>a.<span class=\"_ _0\"></span> En<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>jecu<span class=\"_ _b\"></span>ci\u00f3<span class=\"_ _0\"></span>n d<span class=\"_ _b\"></span>e est<span class=\"_ _b\"></span>e P<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>dju<span class=\"_ _b\"></span>dica<span class=\"_ _0\"></span>ron<span class=\"_ _b\"></span> en<span class=\"_ _0\"></span> 20<span class=\"_ _b\"></span>20 u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ta<span class=\"_ _b\"></span>l de<span class=\"_ _b\"></span> 128<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>08<span class=\"_ _0\"></span> ac<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span>nes <span class=\"_ _b\"></span>a 13<span class=\"_ _b\"></span>1 be<span class=\"_ _b\"></span>nefi<span class=\"_ _b\"></span>ciari<span class=\"_ _b\"></span>os a <span class=\"_ _b\"></span>un p<span class=\"_ _0\"></span>re<span class=\"_ _b\"></span>cio<span class=\"_ _0\"></span> po<span class=\"_ _0\"></span>r a<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>4,6<span class=\"_ _b\"></span>108 <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _b\"></span>. En<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>1 s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>han<span class=\"_ _b\"></span> li<span class=\"_ _0\"></span>ber<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> est<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Pl<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>tot<span class=\"_ _b\"></span>al d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>30<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>63 <span class=\"_ _0\"></span>acci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> (<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>52<span class=\"_ _0\"></span>7 a<span class=\"_ _b\"></span>ccio<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s t<span class=\"_ _b\"></span>ras <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ra-<span class=\"_ _0\"></span>spl<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>).<span class=\"_ _b\"></span> En<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>3 s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>han<span class=\"_ _b\"></span> can<span class=\"_ _b\"></span>cel<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o d<span class=\"_ _b\"></span>e est<span class=\"_ _b\"></span>e Pl<span class=\"_ _b\"></span>an u<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>ota<span class=\"_ _b\"></span>l de<span class=\"_ _b\"></span> 21.<span class=\"_ _0\"></span>54<span class=\"_ _b\"></span>9 ac<span class=\"_ _b\"></span>cion<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>(1.7<span class=\"_ _b\"></span>87 a<span class=\"_ _0\"></span>cc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l co<span class=\"_ _b\"></span>ntra<span class=\"_ _b\"></span>-spl<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>), <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s cua<span class=\"_ _0\"></span>le<span class=\"_ _b\"></span>s <span class=\"_ _7\"></span>3.3<span class=\"_ _0\"></span>08<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>(273<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>accio<span class=\"_ _b\"></span>nes<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>tras <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>contr<span class=\"_ _0\"></span>a-s<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>) <span class=\"_ _3\"></span>cor<span class=\"_ _b\"></span>resp<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>las accio<span class=\"_ _b\"></span>nes <span class=\"_ _3\"></span>comp<span class=\"_ _b\"></span>rada<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>emp<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os y di<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vos<span class=\"_ _b\"></span> y 18<span class=\"_ _b\"></span>.241<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>(1.<span class=\"_ _0\"></span>51<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>acci<span class=\"_ _b\"></span>ones<span class=\"_ _b\"></span> tra<span class=\"_ _b\"></span>s el<span class=\"_ _0\"></span> co<span class=\"_ _b\"></span>ntra<span class=\"_ _0\"></span>-sp<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>t)<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>ron<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>rta<span class=\"_ _b\"></span>das p<span class=\"_ _b\"></span>or l<span class=\"_ _b\"></span>a So<span class=\"_ _b\"></span>cied<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>. En<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>ayo<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>3 e<span class=\"_ _b\"></span>ste P<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>n h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>eg<span class=\"_ _0\"></span>ado<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> su<span class=\"_ _0\"></span> ve<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>mie<span class=\"_ _0\"></span>nto <span class=\"_ _b\"></span>al h<span class=\"_ _b\"></span>aber<span class=\"_ _0\"></span> tr<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>scu<span class=\"_ _0\"></span>rri<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> el<span class=\"_ _b\"></span> per<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>iza<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e t<span class=\"_ _b\"></span>res a\u00f1<span class=\"_ _0\"></span>os,<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>des<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>oq<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>\u00e1nd<span class=\"_ _b\"></span>ose <span class=\"_ _5\"> </span>la<span class=\"_ _b\"></span>s <span class=\"_ _5\"> </span>acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _5\"> </span>qu<span class=\"_ _b\"></span>e <span class=\"_ _5\"> </span>perm<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>\u00eda<span class=\"_ _0\"></span>n <span class=\"_ _5\"> </span>in<span class=\"_ _b\"></span>movi<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>zad<span class=\"_ _b\"></span>as. <span class=\"_ _5\"> </span>Se<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>li<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>n <span class=\"_ _5\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>tot<span class=\"_ _0\"></span>al<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> <span class=\"_ _5\"> </span>76.0<span class=\"_ _b\"></span>96 acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s(6<span class=\"_ _b\"></span>.327<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>con<span class=\"_ _b\"></span>tra-<span class=\"_ _0\"></span>spl<span class=\"_ _0\"></span>it<span class=\"_ _b\"></span>). 35.2<span class=\"ls0\"> E<span class=\"_ _0\"></span>je<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>o <span class=\"_ _11\"> </span>202<span class=\"_ _0\"></span>1 <span class=\"_ _5\"> </span>(Pla<span class=\"_ _0\"></span>n <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>Entr<span class=\"_ _0\"></span>eg<span class=\"_ _0\"></span>a <span class=\"_ _5\"> </span>de <span class=\"_ _11\"> </span>Ac<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>ap<span class=\"_ _b\"></span>roba<span class=\"_ _0\"></span>do <span class=\"_ _5\"> </span>por<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>la<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>Jun<span class=\"_ _0\"></span>ta <span class=\"_ _5\"> </span>Ge<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>l <span class=\"_ _5\"> </span>Ordin<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> </span>Acc<span class=\"_ _b\"></span>ionis<span class=\"_ _b\"></span>tas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>18<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ju<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>020<span class=\"_ _b\"></span>) La<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Junt<span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>Gene<span class=\"_ _0\"></span>ral<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _18\"></span>Acci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>as <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _0\"></span>a <span class=\"_ _18\"></span>Mar,<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>S.A<span class=\"_ _0\"></span>. <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>18 <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>jun<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>202<span class=\"_ _b\"></span>0 <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>rob<span class=\"_ _0\"></span>\u00f3 <span class=\"_ _b\"></span>un <span class=\"_ _18\"></span>nue<span class=\"_ _0\"></span>vo <span class=\"_ _18\"></span>Pla<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Ent<span class=\"_ _b\"></span>rega<span class=\"_ _0\"></span> Gra<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>Acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>se e<span class=\"_ _b\"></span>jecut<span class=\"_ _0\"></span>\u00f3 <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>abr<span class=\"_ _0\"></span>il<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span> 2<span class=\"_ _b\"></span>021. <span class=\"_ _b\"></span>Para<span class=\"_ _0\"></span> l<span class=\"_ _b\"></span>a e<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>uci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>mism<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>la S<span class=\"_ _0\"></span>oci<span class=\"_ _b\"></span>edad<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>aco<span class=\"_ _0\"></span>rd\u00f3<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span>sti<span class=\"_ _b\"></span>nar<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>\u00e1xi<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>500<span class=\"_ _b\"></span>.000<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> su<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>oca<span class=\"_ _b\"></span>rter<span class=\"_ _0\"></span>a.<span class=\"_ _0\"></span> En<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ejec<span class=\"_ _0\"></span>uci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>este<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>Pl<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>adj<span class=\"_ _0\"></span>udi<span class=\"_ _b\"></span>caron<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>202<span class=\"_ _0\"></span>1 un <span class=\"_ _3\"></span>tota<span class=\"_ _0\"></span>l de 8.02<span class=\"_ _0\"></span>6 <span class=\"_ _3\"></span>acci<span class=\"_ _b\"></span>ones<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>183 ben<span class=\"_ _b\"></span>efic<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>rio<span class=\"_ _b\"></span>s <span class=\"_ _7\"></span>a un preci<span class=\"_ _b\"></span>o po<span class=\"_ _0\"></span>r a<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>103<span class=\"_ _b\"></span>,016<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span> En<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2 s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>han<span class=\"_ _b\"></span> li<span class=\"_ _0\"></span>ber<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> est<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Pl<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>tot<span class=\"_ _b\"></span>al d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>3.<span class=\"_ _0\"></span>53<span class=\"_ _0\"></span>8 a<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>one<span class=\"_ _b\"></span>s En<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>se <span class=\"_ _a\"></span>ha<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>canc<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>este<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>Pla<span class=\"_ _0\"></span>n <span class=\"_ _e\"></span>un <span class=\"_ _e\"></span>tot<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>1.47<span class=\"_ _b\"></span>6 <span class=\"_ _a\"></span>acci<span class=\"_ _b\"></span>ones,<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _e\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>cual<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>475 <span class=\"_ _e\"></span>co<span class=\"_ _0\"></span>rre<span class=\"_ _b\"></span>spon<span class=\"_ _0\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>la<span class=\"_ _0\"></span>s acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>pra<span class=\"_ _b\"></span>das <span class=\"_ _0\"></span>po<span class=\"_ _b\"></span>r lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s y <span class=\"_ _0\"></span>di<span class=\"_ _b\"></span>recti<span class=\"_ _0\"></span>vo<span class=\"_ _b\"></span>s y <span class=\"_ _0\"></span>1.<span class=\"_ _b\"></span>001 <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>ero<span class=\"_ _b\"></span>n ap<span class=\"_ _0\"></span>ort<span class=\"_ _b\"></span>adas <span class=\"_ _b\"></span>por <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> S<span class=\"_ _b\"></span>ocied<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>. A <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> dic<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>3 h<span class=\"_ _0\"></span>ay <span class=\"_ _0\"></span>3.<span class=\"_ _0\"></span>01<span class=\"_ _0\"></span>2 a<span class=\"_ _b\"></span>ccion<span class=\"_ _b\"></span>es qu<span class=\"_ _b\"></span>e a\u00fa<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>o h<span class=\"_ _b\"></span>an si<span class=\"_ _b\"></span>do d<span class=\"_ _b\"></span>even<span class=\"_ _0\"></span>gad<span class=\"_ _b\"></span>as 35.3<span class=\"ls0\"> E<span class=\"_ _0\"></span>je<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>o <span class=\"_ _11\"> </span>202<span class=\"_ _0\"></span>2 <span class=\"_ _5\"> </span>(Pla<span class=\"_ _b\"></span>n <span class=\"_ _11\"> </span>de <span class=\"_ _5\"> </span>Ent<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ga <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>Acci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>ap<span class=\"_ _b\"></span>roba<span class=\"_ _0\"></span>do <span class=\"_ _5\"> </span>por<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>la<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>Jun<span class=\"_ _0\"></span>ta <span class=\"_ _5\"> </span>Ge<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>l <span class=\"_ _5\"> </span>Ordin<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> </span>Acc<span class=\"_ _b\"></span>ionis<span class=\"_ _b\"></span>tas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>15<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>021<span class=\"_ _b\"></span>) La<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Junta<span class=\"_ _b\"></span> Ge<span class=\"_ _b\"></span>nera<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Acci<span class=\"_ _b\"></span>onist<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Phar<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Ma<span class=\"_ _0\"></span>r, <span class=\"_ _b\"></span>S.A<span class=\"_ _b\"></span>. <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>15 <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>202<span class=\"_ _0\"></span>1 <span class=\"_ _b\"></span>apro<span class=\"_ _0\"></span>b\u00f3 <span class=\"_ _b\"></span>un <span class=\"_ _b\"></span>nue<span class=\"_ _b\"></span>vo <span class=\"_ _b\"></span>Plan<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>En<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>ga<span class=\"_ _b\"></span> Gra<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>que<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>eje<span class=\"_ _0\"></span>cut<span class=\"_ _b\"></span>\u00f3 <span class=\"_ _b\"></span>en <span class=\"_ _18\"></span>mayo<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>2022<span class=\"_ _b\"></span>. <span class=\"_ _b\"></span>Par<span class=\"_ _0\"></span>a <span class=\"_ _18\"></span>la <span class=\"_ _b\"></span>eje<span class=\"_ _b\"></span>cuci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _18\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>mis<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Soc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>d <span class=\"_ _b\"></span>aco<span class=\"_ _0\"></span>rd<span class=\"_ _0\"></span>\u00f3 <span class=\"_ _b\"></span>de<span class=\"_ _b\"></span>stin<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>\u00e1xi<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>41.<span class=\"_ _b\"></span>000 <span class=\"_ _0\"></span>acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>au<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>rte<span class=\"_ _b\"></span>ra. En<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ejec<span class=\"_ _0\"></span>uci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>este<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>Pl<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>adj<span class=\"_ _0\"></span>udi<span class=\"_ _b\"></span>caron en 202<span class=\"_ _0\"></span>2 un <span class=\"_ _3\"></span>tota<span class=\"_ _0\"></span>l de <span class=\"_ _3\"></span>8.<span class=\"_ _0\"></span>244 acci<span class=\"_ _b\"></span>ones a <span class=\"_ _3\"></span>167 ben<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>ario<span class=\"_ _0\"></span>s a <span class=\"_ _3\"></span>un preci<span class=\"_ _b\"></span>o po<span class=\"_ _0\"></span>r a<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>71,<span class=\"_ _b\"></span>5923<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>uro<span class=\"_ _b\"></span>s. En<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>3 s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>han<span class=\"_ _b\"></span> li<span class=\"_ _0\"></span>ber<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> est<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>.69<span class=\"_ _b\"></span>4 acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s. En<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>se <span class=\"_ _b\"></span>ha<span class=\"_ _0\"></span>n <span class=\"_ _18\"></span>can<span class=\"_ _0\"></span>cel<span class=\"_ _b\"></span>ado <span class=\"_ _18\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>est<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>Pla<span class=\"_ _b\"></span>n <span class=\"_ _b\"></span>un <span class=\"_ _18\"></span>tot<span class=\"_ _b\"></span>al <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>910<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>a<span class=\"_ _0\"></span>ccio<span class=\"_ _b\"></span>nes,<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>cu<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>428<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>corr<span class=\"_ _0\"></span>esp<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>n <span class=\"_ _18\"></span>a <span class=\"_ _18\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>acci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _b\"></span> com<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ada<span class=\"_ _b\"></span>s po<span class=\"_ _0\"></span>r l<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>y di<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>cti<span class=\"_ _b\"></span>vos,<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> 4<span class=\"_ _0\"></span>82<span class=\"_ _0\"></span> fu<span class=\"_ _b\"></span>eron<span class=\"_ _0\"></span> a<span class=\"_ _b\"></span>porta<span class=\"_ _b\"></span>das <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>dad. A <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> dic<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>3 h<span class=\"_ _0\"></span>ay <span class=\"_ _0\"></span>3.<span class=\"_ _0\"></span>64<span class=\"_ _0\"></span>0 a<span class=\"_ _b\"></span>ccion<span class=\"_ _b\"></span>es qu<span class=\"_ _b\"></span>e a\u00fa<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>o h<span class=\"_ _b\"></span>an si<span class=\"_ _b\"></span>do d<span class=\"_ _b\"></span>even<span class=\"_ _0\"></span>gad<span class=\"_ _b\"></span>as. 35.4<span class=\"ls0\"> E<span class=\"_ _0\"></span>je<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>o <span class=\"_ _11\"> </span>202<span class=\"_ _0\"></span>3 <span class=\"_ _5\"> </span>(Pla<span class=\"_ _b\"></span>n <span class=\"_ _11\"> </span>de <span class=\"_ _5\"> </span>Ent<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ga <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>Acci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>ap<span class=\"_ _b\"></span>roba<span class=\"_ _0\"></span>do <span class=\"_ _5\"> </span>por<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>la<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>Jun<span class=\"_ _0\"></span>ta <span class=\"_ _5\"> </span>Gene<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>l <span class=\"_ _5\"> </span>Ordin<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span> <span class=\"_ _11\"> </span>de<span class=\"_ _b\"></span> </span>Acc<span class=\"_ _b\"></span>ionis<span class=\"_ _b\"></span>tas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>29<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ju<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>022<span class=\"_ _b\"></span>)  La<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Junt<span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>Gene<span class=\"_ _0\"></span>ral<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _18\"></span>Acci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>as <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _0\"></span>a <span class=\"_ _18\"></span>Mar,<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>S.A<span class=\"_ _0\"></span>. <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>29 <span class=\"_ _18\"></span>de <span class=\"_ _b\"></span>jun<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>202<span class=\"_ _b\"></span>2 <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>rob<span class=\"_ _0\"></span>\u00f3 <span class=\"_ _b\"></span>un <span class=\"_ _18\"></span>nue<span class=\"_ _0\"></span>vo <span class=\"_ _18\"></span>Pla<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Ent<span class=\"_ _b\"></span>rega<span class=\"_ _0\"></span> Gra<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>Acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>se e<span class=\"_ _b\"></span>jecut<span class=\"_ _0\"></span>\u00f3 <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>ril<span class=\"_ _b\"></span> de<span class=\"_ _b\"></span> 20<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span>. P<span class=\"_ _b\"></span>ara <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> e<span class=\"_ _b\"></span>jecuci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _b\"></span>mism<span class=\"_ _b\"></span>o l<span class=\"_ _0\"></span>a S<span class=\"_ _0\"></span>oci<span class=\"_ _b\"></span>edad <span class=\"_ _b\"></span>acor<span class=\"_ _0\"></span>d\u00f3<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>r un<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>\u00e1xi<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>41.<span class=\"_ _b\"></span>000 <span class=\"_ _0\"></span>acc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>au<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>rte<span class=\"_ _b\"></span>ra. En<span class=\"_ _0\"></span> ejec<span class=\"_ _0\"></span>uci<span class=\"_ _b\"></span>\u00f3n de e<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span> Pla<span class=\"_ _b\"></span>n se ad<span class=\"_ _0\"></span>jud<span class=\"_ _b\"></span>icaro<span class=\"_ _b\"></span>n en 202<span class=\"_ _b\"></span>3 un to<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>l de<span class=\"_ _0\"></span> 15.<span class=\"_ _0\"></span>63<span class=\"_ _0\"></span>4 ac<span class=\"_ _0\"></span>cio<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s a 17<span class=\"_ _0\"></span>7 be<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>cia<span class=\"_ _b\"></span>rios a<span class=\"_ _0\"></span> un pr<span class=\"_ _0\"></span>eci<span class=\"_ _b\"></span>o po<span class=\"_ _0\"></span>r a<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>42,<span class=\"_ _b\"></span>2623<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>uro<span class=\"_ _b\"></span>s. En<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>se <span class=\"_ _b\"></span>ha<span class=\"_ _0\"></span>n <span class=\"_ _18\"></span>can<span class=\"_ _0\"></span>cel<span class=\"_ _b\"></span>ado <span class=\"_ _18\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>est<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>Pla<span class=\"_ _b\"></span>n <span class=\"_ _b\"></span>un <span class=\"_ _18\"></span>tot<span class=\"_ _b\"></span>al <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>562 <span class=\"_ _18\"></span>ac<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span>nes,<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>las <span class=\"_ _18\"></span>cu<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>281<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>cor<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>nde<span class=\"_ _b\"></span>n <span class=\"_ _b\"></span>a <span class=\"_ _18\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>acci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s com<span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ada<span class=\"_ _b\"></span>s po<span class=\"_ _0\"></span>r l<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>y di<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>cti<span class=\"_ _b\"></span>vos,<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>81<span class=\"_ _0\"></span> fu<span class=\"_ _b\"></span>eron<span class=\"_ _0\"></span> a<span class=\"_ _b\"></span>porta<span class=\"_ _b\"></span>das <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>dad. A <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> dic<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>3 h<span class=\"_ _0\"></span>ay <span class=\"_ _0\"></span>15<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>72<span class=\"_ _0\"></span> ac<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span>nes q<span class=\"_ _b\"></span>ue a<span class=\"_ _0\"></span>\u00fa<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>no <span class=\"_ _b\"></span>han <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>do <span class=\"_ _b\"></span>deve<span class=\"_ _0\"></span>nga<span class=\"_ _b\"></span>das. 35.5<span class=\"ls0\"> E<span class=\"_ _0\"></span>je<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>o <span class=\"_ _11\"> </span>20<span class=\"_ _0\"></span>24<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>(Pla<span class=\"_ _0\"></span>n <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>Entr<span class=\"_ _0\"></span>eg<span class=\"_ _0\"></span>a <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>Acc<span class=\"_ _b\"></span>iones<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>ap<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>bad<span class=\"_ _0\"></span>o <span class=\"_ _5\"> </span>por<span class=\"_ _b\"></span> <span class=\"_ _11\"> </span>la <span class=\"_ _5\"> </span>Ju<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>a <span class=\"_ _5\"> </span>Gen<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>Ordi<span class=\"_ _0\"></span>nar<span class=\"_ _b\"></span>ia <span class=\"_ _5\"> </span>de<span class=\"_ _0\"></span> </span>Acc<span class=\"_ _b\"></span>ionis<span class=\"_ _b\"></span>tas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>yo<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> 202<span class=\"_ _0\"></span>3)<span class=\"_ _0\"></span> La<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Jun<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>Gene<span class=\"_ _0\"></span>ral<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>Acci<span class=\"_ _b\"></span>onis<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>Phar<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>Mar,<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>S.A.<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>31 <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>mayo<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>2023<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>apro<span class=\"_ _0\"></span>b\u00f3<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>nu<span class=\"_ _0\"></span>evo<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>Plan<span class=\"_ _b\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>Ent<span class=\"_ _0\"></span>reg<span class=\"_ _0\"></span>a de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Accio<span class=\"_ _b\"></span>nes <span class=\"_ _3\"></span>con la <span class=\"_ _3\"></span>fin<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>id<span class=\"_ _b\"></span>ad <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>fom<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cipa<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los empl<span class=\"_ _b\"></span>eado<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>di<span class=\"_ _b\"></span>recti<span class=\"_ _b\"></span>vos <span class=\"_ _3\"></span>de las comp<span class=\"_ _0\"></span>a\u00f1\u00ed<span class=\"_ _b\"></span>as <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>cap<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>al<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>socia<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Pha<span class=\"_ _0\"></span>rma<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Mar,<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>S.A<span class=\"_ _0\"></span>.,<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>e <span class=\"_ _7\"></span>incen<span class=\"_ _b\"></span>tiva<span class=\"_ _0\"></span>r <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>perm<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>enc<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>Grup<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>y <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>mi<span class=\"_ _0\"></span>sma<span class=\"_ _0\"></span>s con<span class=\"_ _0\"></span>di<span class=\"_ _b\"></span>cion<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>para<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>ell<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>. <span class=\"_ _18\"></span>El <span class=\"_ _b\"></span>n\u00fa<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>o <span class=\"_ _18\"></span>m\u00e1xi<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>acc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>que <span class=\"_ _18\"></span>pue<span class=\"_ _0\"></span>den<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>na<span class=\"_ _b\"></span>rse <span class=\"_ _18\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _18\"></span>eje<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>est<span class=\"_ _0\"></span>e <span class=\"_ _18\"></span>Pla<span class=\"_ _0\"></span>n fu<span class=\"_ _0\"></span>e fi<span class=\"_ _0\"></span>jad<span class=\"_ _b\"></span>o por<span class=\"_ _0\"></span> la r<span class=\"_ _0\"></span>efe<span class=\"_ _b\"></span>rida<span class=\"_ _0\"></span> Jun<span class=\"_ _b\"></span>ta Ge<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>ral<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>en<span class=\"_ _0\"></span> 41.<span class=\"_ _0\"></span>00<span class=\"_ _0\"></span>0 ac<span class=\"_ _b\"></span>cion<span class=\"_ _b\"></span>es, qu<span class=\"_ _0\"></span>e p<span class=\"_ _0\"></span>roc<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r\u00e1n<span class=\"_ _0\"></span> de l<span class=\"_ _0\"></span>a a<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>oca<span class=\"_ _0\"></span>rte<span class=\"_ _b\"></span>ra qu<span class=\"_ _0\"></span>e la<span class=\"_ _0\"></span> So<span class=\"_ _b\"></span>cied<span class=\"_ _0\"></span>ad po<span class=\"_ _0\"></span>sea<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>ome<span class=\"_ _b\"></span>nto <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>jecu<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>n. <span class=\"_ _b\"></span>La Ju<span class=\"_ _b\"></span>nta <span class=\"_ _0\"></span>Ge<span class=\"_ _b\"></span>nera<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>n\u00f3<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span> b<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>icia<span class=\"_ _b\"></span>rios <span class=\"_ _b\"></span>de e<span class=\"_ _0\"></span>ste<span class=\"_ _b\"></span> Pla<span class=\"_ _b\"></span>n a <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s em<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>ea<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>dire<span class=\"_ _b\"></span>ctivo<span class=\"_ _b\"></span>s <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>(e<span class=\"_ _0\"></span>xcl<span class=\"_ _b\"></span>uido<span class=\"_ _b\"></span>s <span class=\"_ _6\"> </span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>seje<span class=\"_ _b\"></span>ros<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Ph<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>Mar,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>S.A<span class=\"_ _b\"></span>.) <span class=\"_ _8\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>est\u00e9<span class=\"_ _b\"></span>n <span class=\"_ _8\"> </span>en <span class=\"_ _8\"></span>act<span class=\"_ _0\"></span>ivo<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el<span class=\"_ _0\"></span> momento de ejecuci\u00f3n del plan y tengan a 31 de dic<span class=\"_ _3\"></span>iembre de 2023 una antig\u00fcedad de s<span class=\"_ _3\"></span>eis meses. La<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n <span class=\"_ _7\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>resto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>t\u00e9rm<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>os <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>con<span class=\"_ _b\"></span>dici<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>di<span class=\"_ _0\"></span>cho<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Pl<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>fu<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span>ega<span class=\"_ _b\"></span>da <span class=\"_ _e\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Jun<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>Gen<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ral<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el<span class=\"_ _b\"></span> Con<span class=\"_ _b\"></span>sejo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>dm<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ist<span class=\"_ _b\"></span>raci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>. <span class=\"_ _b\"></span>En e<span class=\"_ _b\"></span>l mo<span class=\"_ _b\"></span>ment<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a f<span class=\"_ _b\"></span>ormu<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>pres<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tes<span class=\"_ _b\"></span> Cue<span class=\"_ _b\"></span>ntas <span class=\"_ _b\"></span>Anua<span class=\"_ _0\"></span>le<span class=\"_ _b\"></span>s, el<span class=\"_ _b\"></span> ci<span class=\"_ _0\"></span>tad<span class=\"_ _b\"></span>o Pl<span class=\"_ _b\"></span>an est<span class=\"_ _0\"></span>\u00e1 <span class=\"_ _9\"> </span>pe<span class=\"_ _b\"></span>ndie<span class=\"_ _b\"></span>nte <span class=\"_ _9\"> </span>de<span class=\"_ _b\"></span>  e<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n,<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>cor<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>o <span class=\"_ _9\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>Co<span class=\"_ _0\"></span>nse<span class=\"_ _b\"></span>jo <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span>  A<span class=\"_ _b\"></span>dmi<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>aci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>Ph<span class=\"_ _0\"></span>arm<span class=\"_ _0\"></span>a <span class=\"_ _9\"> </span>Ma<span class=\"_ _b\"></span>r  e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>  f<span class=\"_ _b\"></span>ijar<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>la<span class=\"_ _b\"></span>s con<span class=\"_ _0\"></span>di<span class=\"_ _b\"></span>cion<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>s<span class=\"ls21\">mo dentro de la habilitaci\u00f3n conferida al efecto por la Junta General.</span> La<span class=\"_ _0\"></span> sigu<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e tab<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> muest<span class=\"_ _0\"></span>ra el<span class=\"_ _0\"></span> n\u00fame<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span> de accio<span class=\"_ _b\"></span>nes de cad<span class=\"_ _0\"></span>a pla<span class=\"_ _b\"></span>n <span class=\"_ _3\"></span>a 31 de dici<span class=\"_ _b\"></span>embr<span class=\"_ _0\"></span>e de 202<span class=\"_ _0\"></span>3,<span class=\"_ _0\"></span> ajust<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>as al<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ef<span class=\"_ _0\"></span>ect<span class=\"_ _0\"></span>o<span class=\"_ _b\"></span> de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tra<span class=\"_ _b\"></span>-spl<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>:<span class=\"ff4 fs4\"> </span>Plan / Fecha de concesi\u00f3n<span class=\"_ _3\"></span> Acciones adjudicadas           <span class=\"_ _3\"></span>              en el Plan Acciones compradas por empleado anuladas Acciones compradas por empleado devengadas Acciones compradas por empleados pendiente de devengo Acciones aportadas por compa\u00f1\u00eda anuladas Acciones aportadas por compa\u00f1\u00ed<span class=\"ls22\">a </span>devengadas Acciones aportadas por compa\u00f1\u00eda pendiente de devengo N\u00famero de acciones total pendiente de devengo Valor razonable de la acci\u00f3n Periodo de devengo (1)+(2)+(<span class=\"_ _0\"></span>3)          +(4)+(5)<span class=\"_ _0\"></span>+(6) (1)<span class=\"ls0\"> </span>(2)<span class=\"ls0\"> </span>(3)<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>(5)<span class=\"ls0\"> </span>(6)<span class=\"ls0\"> </span>(3)+(6) Plan 18 junio. 2019/concesion mayo 2020 10.641 273<span class=\"ls0\"> </span>2.527 - 1.514 6.327 - - 4,61 may.-<span class=\"ls24\">23</span> Plan 19 junio. 2020/concesi\u00f3n abril 2021 8.026 475<span class=\"ls0\"> </span>3.538 - 1.001 - 3.012 3.012 103,02 mar.-<span class=\"ls24\">24</span> Plan 20 abril. 2021/concesi\u00f3n mayo 2022 8.244 428<span class=\"ls0\"> </span>3.694 - 482<span class=\"ls0\"> </span>- 3.640 3.640 71,59 may.-<span class=\"ls24\">25</span> Plan 21 junio. 2022/concesi\u00f3n abril 2023 15.634 281<span class=\"ls0\"> </span>-<span class=\"fs5\"> </span>7.536 281<span class=\"ls0\"> </span>- 7.536 15.072 42,26 may.-<span class=\"ls24\">26</span> 42.545<span class=\"fs5\"> </span>1.457<span class=\"fs5\"> </span>9.759<span class=\"fs5\"> </span>7.536<span class=\"fs5\"> </span>3.278<span class=\"fs5\"> </span>6.327<span class=\"fs5\"> </span>14.188<span class=\"fs5\"> </span>21.724<span class=\"fs5\"> </span>El<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>imp<span class=\"_ _0\"></span>ort<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>reg<span class=\"_ _0\"></span>ist<span class=\"_ _b\"></span>rado<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>rese<span class=\"_ _0\"></span>rva<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>cor<span class=\"_ _0\"></span>re<span class=\"_ _b\"></span>spon<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>am<span class=\"_ _0\"></span>ort<span class=\"_ _0\"></span>iz<span class=\"_ _0\"></span>aci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>pl<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>sob<span class=\"_ _0\"></span>re <span class=\"_ _b\"></span>acci<span class=\"_ _b\"></span>ones<span class=\"_ _b\"></span> a<span class=\"_ _0\"></span>sc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>306 mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s d<span class=\"_ _b\"></span>e eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n 2<span class=\"_ _b\"></span>023 <span class=\"_ _0\"></span>(3<span class=\"_ _0\"></span>37 <span class=\"_ _b\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> eu<span class=\"_ _b\"></span>ros e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>). <span class=\"_ _0\"></span>Asi<span class=\"_ _b\"></span>mism<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>rte<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>o e<span class=\"_ _b\"></span>s de <span class=\"_ _b\"></span>310 <span class=\"_ _0\"></span>mil<span class=\"_ _b\"></span>es de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>uro<span class=\"_ _0\"></span>s (<span class=\"_ _0\"></span>25<span class=\"_ _0\"></span>9 m<span class=\"_ _b\"></span>ile<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>) y<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> ba<span class=\"_ _0\"></span>jas<span class=\"_ _0\"></span> 8 <span class=\"_ _b\"></span>mile<span class=\"_ _b\"></span>s de<span class=\"_ _0\"></span> eu<span class=\"_ _b\"></span>ros <span class=\"_ _0\"></span>(4 <span class=\"_ _b\"></span>mile<span class=\"_ _b\"></span>s de<span class=\"_ _0\"></span> eu<span class=\"_ _b\"></span>ros <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "36. DEBER DE LEALTAD  Situaciones de conflictos de inter\u00e9s de los administradores De acuerdo con las comunicaciones efectuadas por cada uno de los Consejeros de la Sociedad, tanto ellos como, hasta donde alcanza su conocimiento, las personas a ellos vinculadas,  se han abstenido de incurrir en los supuestos de conflicto de inter\u00e9s previstos en el art\u00edculo 229.1 del Texto Refundido de la Ley de Sociedades de Capital, excepto en los casos de operaciones vinculadas autorizadas por el Consejo de Administraci\u00f3n de la Sociedad o sus Comisiones, de las que se da cuenta en la Nota 29 de la Memoria de las Cuentas Anuales Individuales, en la Nota 34 de la Memoria de las Cuentas Anuales Consolidadas, y en el apartado D.3 del Informe Anual de Gobierno Corporativo correspondiente al ejercicio cerrado a 31 de diciembre de 2023 que forma parte de las presentes Cuentas Anuales.",
   "dimensions": {
    "concept": "pharmamarsa:DisclosureOfDutyOfLoyalty",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "37.<span class=\"ls0\"> <span class=\"_ _1c\"></span>CON<span class=\"_ _0\"></span>TIN<span class=\"_ _0\"></span>GE<span class=\"_ _0\"></span>NCI<span class=\"_ _0\"></span>AS<span class=\"_ _b\"></span> </span>Pa<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>vos<span class=\"_ _b\"></span> cont<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>s Se<span class=\"_ _0\"></span>g\u00fa<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>est<span class=\"_ _0\"></span>abl<span class=\"_ _b\"></span>ece <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>legi<span class=\"_ _b\"></span>slaci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _3\"></span>vige<span class=\"_ _b\"></span>nte,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>im<span class=\"_ _0\"></span>pu<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>no pued<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>consi<span class=\"_ _b\"></span>dera<span class=\"_ _0\"></span>rse<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>def<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vam<span class=\"_ _b\"></span>ente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>liq<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>dos hast<span class=\"_ _0\"></span>a qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>decl<span class=\"_ _0\"></span>ara<span class=\"_ _b\"></span>cion<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>pre<span class=\"_ _0\"></span>se<span class=\"_ _b\"></span>ntad<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>haya<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>sido<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>spe<span class=\"_ _b\"></span>ccio<span class=\"_ _b\"></span>nada<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>auto<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>dad<span class=\"_ _b\"></span>es f<span class=\"_ _b\"></span>isca<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>o h<span class=\"_ _0\"></span>ay<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>tran<span class=\"_ _b\"></span>scur<span class=\"_ _0\"></span>rid<span class=\"_ _b\"></span>o e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> pl<span class=\"_ _0\"></span>azo<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>de pr<span class=\"_ _0\"></span>esc<span class=\"_ _0\"></span>rip<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span>. El<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> tie<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span> abi<span class=\"_ _0\"></span>ert<span class=\"_ _0\"></span>os a<span class=\"_ _0\"></span> insp<span class=\"_ _b\"></span>ecci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> los<span class=\"_ _0\"></span> \u00falt<span class=\"_ _0\"></span>imo<span class=\"_ _b\"></span>s <span class=\"_ _7\"></span>cu<span class=\"_ _0\"></span>atr<span class=\"_ _0\"></span>o a\u00f1<span class=\"_ _0\"></span>os d<span class=\"_ _0\"></span>e lo<span class=\"_ _0\"></span>s pri<span class=\"_ _b\"></span>ncip<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es i<span class=\"_ _0\"></span>mpu<span class=\"_ _b\"></span>esto<span class=\"_ _0\"></span>s qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>le <span class=\"_ _0\"></span>son<span class=\"_ _b\"></span> apl<span class=\"_ _b\"></span>icab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s, <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>excep<span class=\"_ _b\"></span>ci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Imp<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span> d<span class=\"_ _b\"></span>e soc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s, <span class=\"_ _b\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que<span class=\"_ _b\"></span> ti<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>tos<span class=\"_ _0\"></span> l<span class=\"_ _b\"></span>os ci<span class=\"_ _0\"></span>nco<span class=\"_ _b\"></span> lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>\u00falti<span class=\"_ _b\"></span>mos a\u00f1<span class=\"_ _0\"></span>os.<span class=\"_ _0\"></span> En<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>sept<span class=\"_ _0\"></span>ie<span class=\"_ _b\"></span>mbre<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>20<span class=\"_ _0\"></span>16<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>concl<span class=\"_ _b\"></span>uy\u00f3<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>una <span class=\"_ _3\"></span>insp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Grup<span class=\"_ _b\"></span>o <span class=\"_ _7\"></span>espa<span class=\"_ _b\"></span>\u00f1ol <span class=\"_ _3\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>ej<span class=\"_ _b\"></span>ercic<span class=\"_ _0\"></span>io<span class=\"_ _b\"></span>s <span class=\"_ _e\"></span>20<span class=\"_ _0\"></span>10,<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>201<span class=\"_ _0\"></span>1,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>2012 <span class=\"_ _7\"></span>y 20<span class=\"_ _0\"></span>13<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>en rela<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>con los<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>imp<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span>s sig<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tes<span class=\"_ _0\"></span>: Impu<span class=\"_ _0\"></span>est<span class=\"_ _b\"></span>o <span class=\"_ _3\"></span>de Soci<span class=\"_ _b\"></span>edad<span class=\"_ _b\"></span>es, IVA,<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>IRP<span class=\"_ _b\"></span>F <span class=\"_ _3\"></span>(rete<span class=\"_ _b\"></span>ncio<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s),<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>IRP<span class=\"_ _b\"></span>F <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>no-<span class=\"_ _1e\"> </span>res<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s, <span class=\"_ _e\"></span>y <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>so<span class=\"_ _0\"></span>bre<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>rent<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>cap<span class=\"_ _0\"></span>it<span class=\"_ _b\"></span>al <span class=\"_ _a\"></span>mob<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>o. <span class=\"_ _e\"></span>La <span class=\"_ _a\"></span>dire<span class=\"_ _b\"></span>cci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Pha<span class=\"_ _0\"></span>rma<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>Ma<span class=\"_ _0\"></span>r <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>rea<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>zad<span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>su<span class=\"_ _b\"></span>s<span class=\"_ _1e\"> </span>me<span class=\"_ _0\"></span>jor<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> esti<span class=\"_ _0\"></span>mac<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s del<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rie<span class=\"_ _b\"></span>sgo fisc<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> que sup<span class=\"_ _b\"></span>onen<span class=\"_ _0\"></span> las<span class=\"_ _0\"></span> actas<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>emi<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s. Dic<span class=\"_ _0\"></span>ho<span class=\"_ _0\"></span> rie<span class=\"_ _0\"></span>sg<span class=\"_ _0\"></span>o fis<span class=\"_ _0\"></span>cal<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>no es si<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ica<span class=\"_ _b\"></span>tivo<span class=\"_ _0\"></span> en rel<span class=\"_ _b\"></span>aci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>esta<span class=\"_ _b\"></span>dos f<span class=\"_ _b\"></span>ina<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>eros.<span class=\"_ _1e\"> </span>En<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cua<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>al <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span> d<span class=\"_ _b\"></span>e l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>ejer<span class=\"_ _0\"></span>cic<span class=\"_ _0\"></span>io<span class=\"_ _b\"></span>s a<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>ert<span class=\"_ _b\"></span>os p<span class=\"_ _b\"></span>ara <span class=\"_ _b\"></span>insp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ci<span class=\"_ _b\"></span>\u00f3n, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>Adm<span class=\"_ _0\"></span>ini<span class=\"_ _b\"></span>strad<span class=\"_ _0\"></span>ore<span class=\"_ _b\"></span>s de<span class=\"_ _b\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>dad <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>esper<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que<span class=\"_ _b\"></span> sur<span class=\"_ _b\"></span>jan <span class=\"_ _18\"></span>pasi<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>adi<span class=\"_ _b\"></span>cion<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>o <span class=\"_ _b\"></span>se <span class=\"_ _18\"></span>redu<span class=\"_ _0\"></span>zc<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>imp<span class=\"_ _b\"></span>orte<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>acti<span class=\"_ _b\"></span>vos <span class=\"_ _18\"></span>recon<span class=\"_ _b\"></span>oci<span class=\"_ _0\"></span>dos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>modo<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>que<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>pre<span class=\"_ _0\"></span>sen<span class=\"_ _b\"></span>tes <span class=\"_ _18\"></span>cuen<span class=\"_ _0\"></span>ta<span class=\"_ _b\"></span>s an<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s co<span class=\"_ _b\"></span>nsol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>vier<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>cta<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>sig<span class=\"_ _b\"></span>nifi<span class=\"_ _b\"></span>cati<span class=\"_ _0\"></span>vam<span class=\"_ _b\"></span>ent<span class=\"_ _0\"></span>e. Act<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>cont<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>s<span class=\"ff2\"> </span>El<span class=\"_ _0\"></span> Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> ti<span class=\"_ _b\"></span>ene <span class=\"_ _0\"></span>act<span class=\"_ _b\"></span>ivos <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e d<span class=\"_ _b\"></span>icie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _b\"></span>de <span class=\"ls11\">202</span>3 <span class=\"_ _0\"></span>(ni<span class=\"_ _b\"></span> a <span class=\"ls11\">202</span>2<span class=\"_ _b\"></span><span class=\"ls18\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "37.<span class=\"ls0\"> <span class=\"_ _1c\"></span>CON<span class=\"_ _0\"></span>TIN<span class=\"_ _0\"></span>GE<span class=\"_ _0\"></span>NCI<span class=\"_ _0\"></span>AS<span class=\"_ _b\"></span> </span>Pa<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>vos<span class=\"_ _b\"></span> cont<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>s Se<span class=\"_ _0\"></span>g\u00fa<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>est<span class=\"_ _0\"></span>abl<span class=\"_ _b\"></span>ece <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>legi<span class=\"_ _b\"></span>slaci<span class=\"_ _b\"></span>\u00f3n <span class=\"_ _3\"></span>vige<span class=\"_ _b\"></span>nte,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>im<span class=\"_ _0\"></span>pu<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>no pued<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>consi<span class=\"_ _b\"></span>dera<span class=\"_ _0\"></span>rse<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>def<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vam<span class=\"_ _b\"></span>ente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>liq<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>dos hast<span class=\"_ _0\"></span>a qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>decl<span class=\"_ _0\"></span>ara<span class=\"_ _b\"></span>cion<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>pre<span class=\"_ _0\"></span>se<span class=\"_ _b\"></span>ntad<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>haya<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>sido<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>spe<span class=\"_ _b\"></span>ccio<span class=\"_ _b\"></span>nada<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>auto<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>dad<span class=\"_ _b\"></span>es f<span class=\"_ _b\"></span>isca<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>o h<span class=\"_ _0\"></span>ay<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>tran<span class=\"_ _b\"></span>scur<span class=\"_ _0\"></span>rid<span class=\"_ _b\"></span>o e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> pl<span class=\"_ _0\"></span>azo<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>de pr<span class=\"_ _0\"></span>esc<span class=\"_ _0\"></span>rip<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span>. El<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> tie<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span> abi<span class=\"_ _0\"></span>ert<span class=\"_ _0\"></span>os a<span class=\"_ _0\"></span> insp<span class=\"_ _b\"></span>ecci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> los<span class=\"_ _0\"></span> \u00falt<span class=\"_ _0\"></span>imo<span class=\"_ _b\"></span>s <span class=\"_ _7\"></span>cu<span class=\"_ _0\"></span>atr<span class=\"_ _0\"></span>o a\u00f1<span class=\"_ _0\"></span>os d<span class=\"_ _0\"></span>e lo<span class=\"_ _0\"></span>s pri<span class=\"_ _b\"></span>ncip<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es i<span class=\"_ _0\"></span>mpu<span class=\"_ _b\"></span>esto<span class=\"_ _0\"></span>s qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"></span>le <span class=\"_ _0\"></span>son<span class=\"_ _b\"></span> apl<span class=\"_ _b\"></span>icab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s, <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>excep<span class=\"_ _b\"></span>ci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Imp<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span> d<span class=\"_ _b\"></span>e soc<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>s, <span class=\"_ _b\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que<span class=\"_ _b\"></span> ti<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>tos<span class=\"_ _0\"></span> l<span class=\"_ _b\"></span>os ci<span class=\"_ _0\"></span>nco<span class=\"_ _b\"></span> lo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>\u00falti<span class=\"_ _b\"></span>mos a\u00f1<span class=\"_ _0\"></span>os.<span class=\"_ _0\"></span> En<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>sept<span class=\"_ _0\"></span>ie<span class=\"_ _b\"></span>mbre<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>20<span class=\"_ _0\"></span>16<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>se <span class=\"_ _3\"></span>concl<span class=\"_ _b\"></span>uy\u00f3<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>una <span class=\"_ _3\"></span>insp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>Grup<span class=\"_ _b\"></span>o <span class=\"_ _7\"></span>espa<span class=\"_ _b\"></span>\u00f1ol <span class=\"_ _3\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>ej<span class=\"_ _b\"></span>ercic<span class=\"_ _0\"></span>io<span class=\"_ _b\"></span>s <span class=\"_ _e\"></span>20<span class=\"_ _0\"></span>10,<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>201<span class=\"_ _0\"></span>1,<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>2012 <span class=\"_ _7\"></span>y 20<span class=\"_ _0\"></span>13<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>en rela<span class=\"_ _b\"></span>ci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>con los<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>imp<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span>s sig<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tes<span class=\"_ _0\"></span>: Impu<span class=\"_ _0\"></span>est<span class=\"_ _b\"></span>o <span class=\"_ _3\"></span>de Soci<span class=\"_ _b\"></span>edad<span class=\"_ _b\"></span>es, IVA,<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>IRP<span class=\"_ _b\"></span>F <span class=\"_ _3\"></span>(rete<span class=\"_ _b\"></span>ncio<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s),<span class=\"_ _b\"></span> <span class=\"_ _7\"></span>IRP<span class=\"_ _b\"></span>F <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>no-<span class=\"_ _1e\"> </span>res<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s, <span class=\"_ _e\"></span>y <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s <span class=\"_ _a\"></span>so<span class=\"_ _0\"></span>bre<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>rent<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>del<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>cap<span class=\"_ _0\"></span>it<span class=\"_ _b\"></span>al <span class=\"_ _a\"></span>mob<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>o. <span class=\"_ _e\"></span>La <span class=\"_ _a\"></span>dire<span class=\"_ _b\"></span>cci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>de <span class=\"_ _a\"></span>Pha<span class=\"_ _0\"></span>rma<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>Ma<span class=\"_ _0\"></span>r <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>rea<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>zad<span class=\"_ _b\"></span>o <span class=\"_ _8\"></span>su<span class=\"_ _b\"></span>s<span class=\"_ _1e\"> </span>me<span class=\"_ _0\"></span>jor<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> esti<span class=\"_ _0\"></span>mac<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s del<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>rie<span class=\"_ _b\"></span>sgo fisc<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> que sup<span class=\"_ _b\"></span>onen<span class=\"_ _0\"></span> las<span class=\"_ _0\"></span> actas<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>emi<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s. Dic<span class=\"_ _0\"></span>ho<span class=\"_ _0\"></span> rie<span class=\"_ _0\"></span>sg<span class=\"_ _0\"></span>o fis<span class=\"_ _0\"></span>cal<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>no es si<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ica<span class=\"_ _b\"></span>tivo<span class=\"_ _0\"></span> en rel<span class=\"_ _b\"></span>aci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>esta<span class=\"_ _b\"></span>dos f<span class=\"_ _b\"></span>ina<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>eros.<span class=\"_ _1e\"> </span>En<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cua<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>o <span class=\"_ _b\"></span>al <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span> d<span class=\"_ _b\"></span>e l<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>ejer<span class=\"_ _0\"></span>cic<span class=\"_ _0\"></span>io<span class=\"_ _b\"></span>s a<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>ert<span class=\"_ _b\"></span>os p<span class=\"_ _b\"></span>ara <span class=\"_ _b\"></span>insp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ci<span class=\"_ _b\"></span>\u00f3n, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>Adm<span class=\"_ _0\"></span>ini<span class=\"_ _b\"></span>strad<span class=\"_ _0\"></span>ore<span class=\"_ _b\"></span>s de<span class=\"_ _b\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>dad <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>esper<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que<span class=\"_ _b\"></span> sur<span class=\"_ _b\"></span>jan <span class=\"_ _18\"></span>pasi<span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>adi<span class=\"_ _b\"></span>cion<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>o <span class=\"_ _b\"></span>se <span class=\"_ _18\"></span>redu<span class=\"_ _0\"></span>zc<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>imp<span class=\"_ _b\"></span>orte<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>los <span class=\"_ _18\"></span>acti<span class=\"_ _b\"></span>vos <span class=\"_ _18\"></span>recon<span class=\"_ _b\"></span>oci<span class=\"_ _0\"></span>dos<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>modo<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>que<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>pre<span class=\"_ _0\"></span>sen<span class=\"_ _b\"></span>tes <span class=\"_ _18\"></span>cuen<span class=\"_ _0\"></span>ta<span class=\"_ _b\"></span>s an<span class=\"_ _0\"></span>ua<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s co<span class=\"_ _b\"></span>nsol<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>se <span class=\"_ _b\"></span>vier<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>cta<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>sig<span class=\"_ _b\"></span>nifi<span class=\"_ _b\"></span>cati<span class=\"_ _0\"></span>vam<span class=\"_ _b\"></span>ent<span class=\"_ _0\"></span>e. Act<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>os <span class=\"_ _b\"></span>cont<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span>s<span class=\"ff2\"> </span>El<span class=\"_ _0\"></span> Gr<span class=\"_ _0\"></span>up<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> ti<span class=\"_ _b\"></span>ene <span class=\"_ _0\"></span>act<span class=\"_ _b\"></span>ivos <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e d<span class=\"_ _b\"></span>icie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _b\"></span>de <span class=\"ls11\">202</span>3 <span class=\"_ _0\"></span>(ni<span class=\"_ _b\"></span> a <span class=\"ls11\">202</span>2<span class=\"_ _b\"></span><span class=\"ls18\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "38.<span class=\"ls0\"> <span class=\"_ _1c\"></span>COM<span class=\"_ _0\"></span>PR<span class=\"_ _0\"></span>OMI<span class=\"_ _0\"></span>SO<span class=\"_ _0\"></span>S </span>Com<span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>mie<span class=\"_ _b\"></span>ntos <span class=\"_ _b\"></span>oper<span class=\"_ _0\"></span>ati<span class=\"_ _b\"></span>vos La<span class=\"_ _0\"></span>s cu<span class=\"_ _b\"></span>otas<span class=\"_ _b\"></span> m\u00edn<span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>as <span class=\"_ _b\"></span>tota<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s f<span class=\"_ _b\"></span>utu<span class=\"_ _0\"></span>ras<span class=\"_ _0\"></span> de<span class=\"_ _b\"></span> ope<span class=\"_ _0\"></span>ra<span class=\"_ _b\"></span>cion<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r a<span class=\"_ _b\"></span>rren<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>s o<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> so<span class=\"_ _b\"></span>n l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>gui<span class=\"_ _b\"></span>ente<span class=\"_ _b\"></span>s: Compromisos por arrendamientos operativos (Miles de Euros) 31/12/2023 31/12/2022 Menos de 1 a\u00f1o 1.696 1.725 Entre 1 y 5 a\u00f1os 5.087 5.175 Total 6.783 6.900",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "39.<span class=\"ls0\"> <span class=\"_ _1c\"></span>HON<span class=\"_ _0\"></span>ORA<span class=\"_ _0\"></span>RI<span class=\"_ _b\"></span>OS DE<span class=\"_ _b\"></span> AUD<span class=\"_ _0\"></span>IT<span class=\"_ _0\"></span>ORE<span class=\"_ _0\"></span>S <span class=\"_ _0\"></span>DE<span class=\"_ _0\"></span> C<span class=\"_ _0\"></span>UEN<span class=\"_ _0\"></span>TAS<span class=\"_ _b\"></span> </span>Lo<span class=\"_ _0\"></span>s h<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>ora<span class=\"_ _b\"></span>rios <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ven<span class=\"_ _b\"></span>gado<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>ran<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>eje<span class=\"_ _0\"></span>rci<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>wat<span class=\"_ _b\"></span>erho<span class=\"_ _0\"></span>use<span class=\"_ _0\"></span>Co<span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>ers <span class=\"_ _b\"></span>Audi<span class=\"_ _b\"></span>tor<span class=\"_ _0\"></span>es,<span class=\"_ _0\"></span> S<span class=\"_ _0\"></span>.L<span class=\"_ _0\"></span>. y<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span>s f<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a red<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>por <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>serv<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>os <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>aud<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>or\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>as<span class=\"_ _0\"></span>cen<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ero<span class=\"_ _b\"></span>n <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>438 <span class=\"_ _3\"></span>mil<span class=\"_ _b\"></span>es <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _b\"></span> <span class=\"_ _e\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>dic<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _7\"></span>(4<span class=\"_ _0\"></span>38 <span class=\"_ _3\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _7\"></span>de<span class=\"_ _b\"></span> eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a 31 de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>cie<span class=\"_ _b\"></span>mbre<span class=\"_ _0\"></span> de <span class=\"_ _3\"></span>202<span class=\"_ _b\"></span>2). Los<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ho<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>rar<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>s por se<span class=\"_ _0\"></span>rvi<span class=\"_ _0\"></span>cio<span class=\"_ _b\"></span>s <span class=\"_ _7\"></span>di<span class=\"_ _b\"></span>stin<span class=\"_ _0\"></span>tos<span class=\"_ _0\"></span> de la aud<span class=\"_ _0\"></span>ito<span class=\"_ _b\"></span>r\u00eda asce<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ron<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>48<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>di<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>emb<span class=\"_ _b\"></span>re <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _3\"></span>(43<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>di<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>bre<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>20<span class=\"_ _0\"></span>22)<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>pres<span class=\"_ _0\"></span>tad<span class=\"_ _b\"></span>os <span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>soci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>del<span class=\"_ _b\"></span> Gru<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span> M<span class=\"_ _0\"></span>ar.<span class=\"_ _b\"></span> Asi<span class=\"_ _b\"></span>mism<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> <span class=\"_ _e\"></span>dura<span class=\"_ _b\"></span>nte <span class=\"_ _7\"></span>2023<span class=\"_ _b\"></span> <span class=\"_ _a\"></span>y <span class=\"_ _e\"></span>202<span class=\"_ _0\"></span>2 <span class=\"_ _7\"></span>no <span class=\"_ _e\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _7\"></span>deve<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o <span class=\"_ _e\"></span>hon<span class=\"_ _0\"></span>ora<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>os <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>otra<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>soci<span class=\"_ _0\"></span>ed<span class=\"_ _b\"></span>ades <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _7\"></span>red <span class=\"_ _7\"></span>PwC <span class=\"_ _7\"></span>como con<span class=\"_ _0\"></span>sec<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ser<span class=\"_ _b\"></span>vicio<span class=\"_ _b\"></span>s de<span class=\"_ _b\"></span> ases<span class=\"_ _0\"></span>ora<span class=\"_ _b\"></span>mien<span class=\"_ _b\"></span>to f<span class=\"_ _0\"></span>is<span class=\"_ _b\"></span>cal. Po<span class=\"_ _0\"></span>r <span class=\"_ _18\"></span>otra<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>part<span class=\"_ _0\"></span>e, <span class=\"_ _18\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>hono<span class=\"_ _b\"></span>rari<span class=\"_ _0\"></span>os <span class=\"_ _18\"></span>dev<span class=\"_ _0\"></span>eng<span class=\"_ _b\"></span>ados<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>du<span class=\"_ _0\"></span>ran<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>el <span class=\"_ _18\"></span>ejerc<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>o <span class=\"_ _b\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _18\"></span>otro<span class=\"_ _b\"></span>s <span class=\"_ _b\"></span>aud<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>ore<span class=\"_ _0\"></span>s <span class=\"_ _18\"></span>de <span class=\"_ _18\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>soci<span class=\"_ _b\"></span>edad<span class=\"_ _b\"></span>es <span class=\"_ _b\"></span>de<span class=\"_ _0\"></span>pen<span class=\"_ _b\"></span>dien<span class=\"_ _b\"></span>tes asc<span class=\"_ _0\"></span>end<span class=\"_ _b\"></span>iero<span class=\"_ _0\"></span>n <span class=\"_ _b\"></span>a 7<span class=\"_ _0\"></span>6 <span class=\"_ _b\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>euros <span class=\"_ _b\"></span>por<span class=\"_ _0\"></span> l<span class=\"_ _b\"></span>os s<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rvi<span class=\"_ _b\"></span>cios <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>audi<span class=\"_ _b\"></span>tor\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>de <span class=\"_ _0\"></span>cue<span class=\"_ _b\"></span>ntas <span class=\"_ _b\"></span>en <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _b\"></span>(59<span class=\"_ _0\"></span> m<span class=\"_ _b\"></span>iles<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _b\"></span>euro<span class=\"_ _b\"></span>s en<span class=\"_ _b\"></span> 20<span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>y a <span class=\"_ _0\"></span>8 m<span class=\"_ _b\"></span>ile<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _b\"></span>en 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r o<span class=\"_ _0\"></span>tro<span class=\"_ _b\"></span>s se<span class=\"_ _0\"></span>rv<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>os d<span class=\"_ _b\"></span>e ve<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _b\"></span>(7 m<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>uro<span class=\"_ _b\"></span>s en <span class=\"_ _b\"></span>202<span class=\"_ _0\"></span>2).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "40.<span class=\"ls0\"> <span class=\"_ _1c\"></span>ME<span class=\"_ _0\"></span>DIO<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>MBI<span class=\"_ _0\"></span>EN<span class=\"_ _0\"></span>TE<span class=\"_ _0\"></span> </span>Dur<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> los<span class=\"_ _0\"></span> ejer<span class=\"_ _b\"></span>cici<span class=\"_ _0\"></span>os 20<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span> y 202<span class=\"_ _0\"></span>2 no<span class=\"_ _0\"></span> se ha<span class=\"_ _0\"></span>n re<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>iza<span class=\"_ _b\"></span>do inver<span class=\"_ _0\"></span>sio<span class=\"_ _b\"></span>nes si<span class=\"_ _b\"></span>gnif<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>ati<span class=\"_ _b\"></span>vas en<span class=\"_ _0\"></span> mat<span class=\"_ _0\"></span>eri<span class=\"_ _b\"></span>a de <span class=\"_ _3\"></span>medi<span class=\"_ _b\"></span>oamb<span class=\"_ _b\"></span>ient<span class=\"_ _0\"></span>e.<span class=\"_ _0\"></span> No ob<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> en su comp<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>mi<span class=\"_ _b\"></span>so <span class=\"_ _3\"></span>con<span class=\"_ _0\"></span> el med<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>omb<span class=\"_ _0\"></span>ie<span class=\"_ _b\"></span>nte y <span class=\"_ _3\"></span>con<span class=\"_ _0\"></span> la mit<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>\u00f3n del<span class=\"_ _0\"></span> cambi<span class=\"_ _0\"></span>o cli<span class=\"_ _0\"></span>m\u00e1<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>co,<span class=\"_ _0\"></span> la Soci<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> ha in<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span> 138<span class=\"_ _b\"></span> mil<span class=\"_ _0\"></span>es de<span class=\"_ _b\"></span> euro<span class=\"_ _0\"></span>s en<span class=\"_ _0\"></span> la<span class=\"_ _b\"></span> adqu<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>\u00f3n de<span class=\"_ _0\"></span> pa<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s fo<span class=\"_ _b\"></span>tovol<span class=\"_ _b\"></span>t\u00e1i<span class=\"_ _0\"></span>cos,<span class=\"_ _b\"></span> con l<span class=\"_ _b\"></span>os qu<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span> cub<span class=\"_ _b\"></span>rir h<span class=\"_ _0\"></span>ast<span class=\"_ _b\"></span>a el<span class=\"_ _0\"></span> 8% de<span class=\"_ _0\"></span> sus ne<span class=\"_ _b\"></span>cesi<span class=\"_ _0\"></span>dad<span class=\"_ _b\"></span>es en<span class=\"_ _0\"></span>erg<span class=\"_ _0\"></span>\u00e9t<span class=\"_ _0\"></span>ica<span class=\"_ _b\"></span>s, as\u00ed<span class=\"_ _0\"></span> com<span class=\"_ _b\"></span>o inve<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>s men<span class=\"_ _b\"></span>ores en<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> camb<span class=\"_ _0\"></span>io<span class=\"_ _b\"></span> de sist<span class=\"_ _b\"></span>emas<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>de i<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>ci\u00f3<span class=\"_ _b\"></span>n m\u00e1<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ent<span class=\"_ _b\"></span>es. Lo<span class=\"_ _0\"></span>s gast<span class=\"_ _0\"></span>os ha<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>s dura<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>e el<span class=\"_ _0\"></span> ejerc<span class=\"_ _0\"></span>ici<span class=\"_ _b\"></span>o <span class=\"_ _3\"></span>202<span class=\"_ _b\"></span>3 <span class=\"_ _3\"></span>rel<span class=\"_ _b\"></span>ativ<span class=\"_ _0\"></span>os a la<span class=\"_ _0\"></span> prot<span class=\"_ _0\"></span>ecci<span class=\"_ _b\"></span>\u00f3n y <span class=\"_ _3\"></span>mej<span class=\"_ _0\"></span>ora<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>del m<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> ambie<span class=\"_ _b\"></span>nte han<span class=\"_ _b\"></span> <span class=\"_ _3\"></span>sido<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de 15<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> (1<span class=\"_ _0\"></span>06<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>il<span class=\"_ _0\"></span>es <span class=\"_ _b\"></span>de e<span class=\"_ _0\"></span>uro<span class=\"_ _b\"></span>s en <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22)<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> La<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>Soci<span class=\"_ _b\"></span>edad<span class=\"_ _b\"></span> <span class=\"_ _0\"></span>no <span class=\"_ _18\"></span>tie<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>cono<span class=\"_ _b\"></span>cimi<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _18\"></span>posi<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>es <span class=\"_ _18\"></span>cont<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>nci<span class=\"_ _b\"></span>as <span class=\"_ _b\"></span>rel<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>s <span class=\"_ _b\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _18\"></span>pro<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>cci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>med<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _b\"></span>amb<span class=\"_ _b\"></span>ient<span class=\"_ _0\"></span>e,<span class=\"_ _0\"></span> ni<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ten<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>ri<span class=\"_ _0\"></span>esg<span class=\"_ _0\"></span>os<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>ran<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>h<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>tran<span class=\"_ _b\"></span>sfer<span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>otra<span class=\"_ _b\"></span>s <span class=\"_ _8\"></span>ent<span class=\"_ _b\"></span>idad<span class=\"_ _b\"></span>es, <span class=\"_ _a\"></span>por<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>lo <span class=\"_ _a\"></span>tan<span class=\"_ _0\"></span>to<span class=\"_ _b\"></span> <span class=\"_ _8\"></span>no <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>sido<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>p<span class=\"_ _b\"></span>reci<span class=\"_ _0\"></span>so <span class=\"_ _a\"></span>en <span class=\"_ _a\"></span>el<span class=\"_ _0\"></span> pre<span class=\"_ _b\"></span>sente<span class=\"_ _b\"></span> eje<span class=\"_ _b\"></span>rcici<span class=\"_ _b\"></span>o re<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>iz<span class=\"_ _0\"></span>ar <span class=\"_ _0\"></span>do<span class=\"_ _b\"></span>taci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> al<span class=\"_ _b\"></span>guna<span class=\"_ _b\"></span> en <span class=\"_ _0\"></span>con<span class=\"_ _b\"></span>cepto<span class=\"_ _b\"></span> de <span class=\"_ _0\"></span>pro<span class=\"_ _b\"></span>visio<span class=\"_ _b\"></span>nes p<span class=\"_ _b\"></span>ara <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>aci<span class=\"_ _b\"></span>one<span class=\"_ _0\"></span>s m<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>les.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-33": {
   "value": "41.<span class=\"ls0\"> <span class=\"_ _1c\"></span>HE<span class=\"_ _0\"></span>CHO<span class=\"_ _0\"></span>S <span class=\"_ _0\"></span>POS<span class=\"_ _b\"></span>TERIO<span class=\"_ _0\"></span>RE<span class=\"_ _0\"></span>S <span class=\"_ _0\"></span>AL <span class=\"_ _0\"></span>CI<span class=\"_ _0\"></span>ERR<span class=\"_ _0\"></span>E<span class=\"_ _1e\"> </span></span>Con <span class=\"_ _7\"></span>fecha <span class=\"_ _7\"></span>7 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>febrero <span class=\"_ _7\"></span>de <span class=\"_ _e\"></span>2024 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _7\"></span>h<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>recibido <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Agenci<span class=\"_ _3\"></span>a <span class=\"_ _7\"></span>Tributaria<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>15.008 <span class=\"_ _7\"></span>miles <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>en concepto <span class=\"_ _8\"> </span>de <span class=\"_ _6\"> </span>Impuesto <span class=\"_ _8\"> </span>d<span class=\"_ _3\"></span>e <span class=\"_ _6\"> </span>Sociedades <span class=\"_ _8\"> </span>y<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>monetizac<span class=\"_ _3\"></span>i\u00f3n <span class=\"_ _8\"> </span>de <span class=\"_ _6\"> </span>determinadas <span class=\"_ _8\"> </span>d<span class=\"_ _3\"></span>educciones <span class=\"_ _6\"> </span>a <span class=\"_ _8\"></span>la <span class=\"_ _6\"> </span>investigaci\u00f3n <span class=\"_ _8\"> </span>y desarrollo, del Impuesto<span class=\"_ _3\"></span> de Sociedades d<span class=\"_ _3\"></span>el a\u00f1o 2022.<span class=\"_ _7\"></span> El <span class=\"_ _b\"></span>C<span class=\"_ _3\"></span>onsejo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Administraci\u00f3n <span class=\"_ _0\"></span>acuerda proponer <span class=\"_ _b\"></span>el <span class=\"_ _0\"></span>reparto a <span class=\"_ _18\"></span>l<span class=\"_ _3\"></span>os <span class=\"_ _0\"></span>accionistas, <span class=\"_ _0\"></span>sujeto <span class=\"_ _0\"></span>a <span class=\"_ _b\"></span>la aprobaci\u00f3n <span class=\"_ _b\"></span>de la <span class=\"_ _b\"></span>Junta<span class=\"_ _3\"></span> General <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>Accionistas<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2024, <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>dividendo <span class=\"_ _7\"></span>por <span class=\"_ _e\"></span>importe <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>0,65 <span class=\"_ _7\"></span>euros <span class=\"_ _7\"></span>por <span class=\"_ _e\"></span>cada <span class=\"_ _7\"></span>acci\u00f3n <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>c<span class=\"_ _3\"></span>irculaci\u00f3n con <span class=\"_ _7\"></span>cargo <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>reserv<span class=\"_ _3\"></span>as <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>libre <span class=\"_ _e\"></span>dispos<span class=\"_ _3\"></span>ici\u00f3n <span class=\"_ _7\"></span>(prima <span class=\"_ _e\"></span>de <span class=\"_ _7\"></span>emisi\u00f3n), <span class=\"_ _7\"></span>hasta <span class=\"_ _7\"></span>un<span class=\"_ _3\"></span> <span class=\"_ _7\"></span>importe <span class=\"_ _e\"></span>m\u00e1ximo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>11.<span class=\"_ _3\"></span>931 <span class=\"_ _e\"></span>m<span class=\"_ _3\"></span>iles <span class=\"_ _7\"></span>de euros. El <span class=\"_ _b\"></span>i<span class=\"_ _3\"></span>mporte final quedar\u00e1 <span class=\"_ _0\"></span>determinado<span class=\"_ _3\"></span> al <span class=\"_ _b\"></span>tie<span class=\"_ _3\"></span>mpo de <span class=\"_ _0\"></span>reparto del di<span class=\"_ _0\"></span>videndo, en funci\u00f3n <span class=\"_ _0\"></span>de las acciones <span class=\"_ _0\"></span>de la <span class=\"_ _b\"></span>Soc<span class=\"_ _3\"></span>iedad <span class=\"_ _0\"></span>en <span class=\"_ _b\"></span>c<span class=\"_ _3\"></span>irculaci\u00f3n y <span class=\"_ _b\"></span>aqu\u00e9llas <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>mantenga <span class=\"_ _0\"></span>en autocartera <span class=\"_ _b\"></span>en es<span class=\"_ _3\"></span>e <span class=\"_ _b\"></span>mo<span class=\"_ _3\"></span>mento. A <span class=\"_ _b\"></span>los <span class=\"_ _0\"></span>efectos op<span class=\"_ _0\"></span>ortunos, se ha<span class=\"_ _0\"></span>ce constar <span class=\"_ _b\"></span>qu<span class=\"_ _3\"></span>e (i) <span class=\"_ _b\"></span>exis<span class=\"_ _3\"></span>te sufi<span class=\"_ _0\"></span>ciente liquidez <span class=\"_ _0\"></span>para este <span class=\"_ _0\"></span>reparto; <span class=\"_ _0\"></span>(ii) tras <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>reparto, el <span class=\"_ _b\"></span>va<span class=\"_ _3\"></span>lor <span class=\"_ _0\"></span>del patrimonio neto <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>Soc<span class=\"_ _3\"></span>iedad <span class=\"_ _e\"></span>contin<span class=\"_ _3\"></span>uar\u00e1 <span class=\"_ _7\"></span>s<span class=\"_ _3\"></span>iendo <span class=\"_ _e\"></span>superior <span class=\"_ _a\"></span>al <span class=\"_ _e\"></span>capital <span class=\"_ _e\"></span>social;<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>y <span class=\"_ _e\"></span>(iii) <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>cu<span class=\"_ _3\"></span>mple <span class=\"_ _e\"></span>con <span class=\"_ _e\"></span>los <span class=\"_ _e\"></span>dem\u00e1s <span class=\"_ _e\"></span>r<span class=\"_ _3\"></span>equ<span class=\"_ _e\"></span>isitos establecidos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>art\u00edculo <span class=\"_ _8\"></span>273 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _a\"></span>Ley<span class=\"_ _3\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>Sociedades <span class=\"_ _8\"></span>de <span class=\"_ _a\"></span>Ca<span class=\"_ _3\"></span>pital <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>poder <span class=\"_ _8\"></span>realizar <span class=\"_ _8\"></span>dicho <span class=\"_ _8\"></span>reparto. <span class=\"_ _8\"></span>El Consejo <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>Ad<span class=\"_ _3\"></span>ministraci\u00f3n <span class=\"_ _e\"></span>fijar\u00e1<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>fec<span class=\"_ _3\"></span>ha <span class=\"_ _e\"></span>concreta <span class=\"_ _e\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>abono <span class=\"_ _e\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>dividendo, <span class=\"_ _e\"></span>d<span class=\"_ _3\"></span>esignar\u00e1 <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>e<span class=\"_ _3\"></span>ntidad <span class=\"_ _e\"></span>que<span class=\"_ _3\"></span> <span class=\"_ _e\"></span>deba actuar <span class=\"_ _3\"></span>como <span class=\"_ _7\"></span>agente <span class=\"_ _3\"></span>de <span class=\"_ _7\"></span>pago, <span class=\"_ _3\"></span>y <span class=\"_ _7\"></span>realizar\u00e1<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>las <span class=\"_ _7\"></span>dem\u00e1s <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>ctuaciones <span class=\"_ _3\"></span>necesari<span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onvenientes <span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>ara <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>buen <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>in del reparto.<span class=\"_ _3\"></span> Desde <span class=\"_ _7\"></span>el <span class=\"_ _e\"></span>ci<span class=\"_ _3\"></span>erre <span class=\"_ _e\"></span>del <span class=\"_ _7\"></span>ej<span class=\"_ _3\"></span>ercicio <span class=\"_ _e\"></span>hasta <span class=\"_ _e\"></span>la <span class=\"_ _e\"></span>fecha <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>formu<span class=\"_ _3\"></span>laci\u00f3n <span class=\"_ _e\"></span>de <span class=\"_ _e\"></span>estas <span class=\"_ _e\"></span>cuentas <span class=\"_ _e\"></span>an<span class=\"_ _3\"></span>uales, <span class=\"_ _e\"></span>no <span class=\"_ _e\"></span>se <span class=\"_ _e\"></span>han <span class=\"_ _7\"></span>pro<span class=\"_ _3\"></span>ducid<span class=\"_ _3\"></span>o otros acontecimientos s<span class=\"_ _3\"></span>ignificativos que afecten a<span class=\"_ _3\"></span>l contenido de las m<span class=\"_ _7\"></span>ismas ni otros acontecimientos q<span class=\"_ _3\"></span>ue por su relevancia, deban ser <span class=\"_ _3\"></span>objeto d<span class=\"_ _3\"></span>e menci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  }
 }
}