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Su <span class=\"__1 _3\"></span>domicilio <span class=\"__1 _3\"></span>social <span class=\"__1 _3\"></span>est\u00e1 <span class=\"__1 _3\"></span>en Colmenar V<span class=\"__1 _3\"></span>iejo <span class=\"__1 _3\"></span>(Madrid) Avenida <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>Reyes, <span class=\"__1 _3\"></span>1 <span class=\"__1 _3\"></span>(Pol. <span class=\"__1 _3\"></span>Industrial La Mina <span class=\"ff6\">\u2013</span> norte)<span class=\"__1 _22\"> </span>.<span class=\"__1 _2\"></span> Pharma <span class=\"__1 _10\"></span>Mar <span class=\"__1 _10\"></span>se <span class=\"__1 _10\"></span>centra <span class=\"__1 _10\"></span>fun<span class=\"__1 _2\"></span>damentalmente <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>inves<span class=\"__1 _2\"></span>tigaci\u00f3n, <span class=\"__1 _10\"></span>desarro<span class=\"__1 _2\"></span>llo, <span class=\"__1 _10\"></span>producc<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>com<span class=\"__1 _2\"></span>ercializaci\u00f3n <span class=\"__1 _10\"></span>de productos <span class=\"__1 _2\"></span>bioactivos <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>origen <span class=\"__1 _2\"></span>marino <span class=\"__1 _2\"></span>destina<span class=\"__1 _2\"></span>dos a<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>oncolog\u00eda, <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>gest<span class=\"__1 _2\"></span>i\u00f3n, apoyo<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>promoci\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>sus<span class=\"__1 _2\"></span> sociedades <span class=\"__1 _11\"> </span>participadas <span class=\"__1 _11\"> </span>dedicadas  a <span class=\"__1 _8\"> </span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _11\"> </span>comercializac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _11\"> </span>de <span class=\"__1 _11\"> </span>dichos <span class=\"__1 _11\"> </span>productos <span class=\"__1 _11\"> </span>en <span class=\"__1 _11\"> </span>Europ<span class=\"__1 _2\"></span>a  y <span class=\"__1 _a\"> </span>al <span class=\"__1 _a\"> </span>RN<span class=\"__1 _2\"></span>A <span class=\"__1 _a\"> </span>d<span class=\"__1 _2\"></span>e interferencia. <span class=\"__1 _2\"></span> El 18 <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>diciembre <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>2024<span class=\"__1 _2\"></span>, Pharm<span class=\"__1 _2\"></span>a Mar, <span class=\"__1 _2\"></span>S.A<span class=\"__1 _2\"></span>. aprob<span class=\"__1 _2\"></span>\u00f3 <span class=\"__1 _2\"></span>el B<span class=\"__1 _2\"></span>alance F<span class=\"__1 _2\"></span>inal d<span class=\"__1 _2\"></span>e Liqu<span class=\"__1 _2\"></span>idaci\u00f3n de <span class=\"__1 _2\"></span>Ge<span class=\"__1 _2\"></span>n\u00f3mica, <span class=\"__1 _2\"></span>S.A.U. y <span class=\"__1 _3\"></span>declar\u00f3 <span class=\"__1 _b\"></span>liquidada <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>icha <span class=\"__1 _b\"></span>soc<span class=\"__1 _2\"></span>iedad. <span class=\"__1 _b\"></span>La <span class=\"__1 _3\"></span>escritura <span class=\"__1 _b\"></span>de liquidaci\u00f3n, <span class=\"__1 _b\"></span>otorgada <span class=\"__1 _3\"></span>en <span class=\"__1 _b\"></span>esa misma <span class=\"__1 _b\"></span>fecha <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _b\"></span>Liqui<span class=\"__1 _2\"></span>dador \u00danico, <span class=\"__1 _b\"></span>fue<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>inscrita en <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>R<span class=\"__1 _2\"></span>egistro <span class=\"__1 _b\"></span>Merc<span class=\"__1 _2\"></span>antil <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>Madrid el <span class=\"__1 _b\"></span>8 <span class=\"ls8\">de <span class=\"__1 _b\"></span><span class=\"ls0_1\">enero de <span class=\"__1 _b\"></span>2025. <span class=\"__1 _3\"></span>El <span class=\"__1 _b\"></span>pro<span class=\"__1 _2\"></span>ceso <span class=\"__1 _b\"></span>de li<span class=\"__1 _3\"></span>quidaci\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>se inici\u00f3 </span></span>tras <span class=\"__1 _c\"></span>el <span class=\"__1 _10\"></span>acuerd<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>ad<span class=\"__1 _2\"></span>optado <span class=\"__1 _c\"></span>por <span class=\"__1 _c\"></span>el <span class=\"__1 _c\"></span>Consej<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>Ad<span class=\"__1 _2\"></span>ministraci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>P<span class=\"__1 _2\"></span>harma <span class=\"__1 _c\"></span>Mar <span class=\"__1 _c\"></span><span class=\"ls9\">el</span> <span class=\"__1 _10\"></span>27 <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>eptiembre <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>2022<span class=\"__1 _2\"></span><span class=\"lsa\">, </span>llev\u00e1ndose <span class=\"__1 _8\"> </span>a <span class=\"__1 _d\"></span>cabo <span class=\"__1 _d\"></span>a <span class=\"__1 _8\"> </span>partir <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>entonces<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>los <span class=\"__1 _8\"> </span>tr\u00e1mites <span class=\"__1 _8\"> </span>correspondientes <span class=\"__1 _d\"> </span>para <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>disoluci\u00f3n <span class=\"__1 _8\"> </span>y <span class=\"__1 _d\"></span>liquidaci\u00f3<span class=\"__1 _2\"></span>n<span class=\"__1 _2\"></span> <span class=\"__1 _d\"> </span><span class=\"ls8\">de </span>Gen\u00f3mica, <span class=\"__1 _a\"> </span>S.A.U. <span class=\"__1 _a\"> </span>Durante<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>los <span class=\"__1 _a\"> </span>tres <span class=\"__1 _a\"> </span>primeros<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>meses<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>2023, <span class=\"__1 _a\"> </span>y  con <span class=\"__1 _8\"> </span>el <span class=\"__1 _a\"> </span>fin <span class=\"__1 _8\"> </span>de <span class=\"__1 _11\"> </span>atender <span class=\"__1 _8\"> </span>los <span class=\"__1 _a\"> </span>com<span class=\"__1 _2\"></span>promisos anteriores <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>ntra\u00eddos <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>lientes, <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _9\"></span>mantuvo <span class=\"__1 _9\"></span>activa <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>pro<span class=\"__1 _2\"></span>ducci\u00f3n <span class=\"__1 _2\"></span>y <span class=\"__1 _9\"></span>venta<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span><span class=\"ls9\">en</span> <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>\u00e1re<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>diagn\u00f3stico hasta la efectiva liqu<span class=\"__1 _2\"></span>idaci\u00f3n de Gen\u00f3mica <span class=\"__1 _2\"></span>S.A.U y sus filiales<span class=\"__1 _2\"></span>.<span class=\"__1 _2\"></span> Previamente, <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>liqui<span class=\"__1 _2\"></span>daci\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>su<span class=\"__1 _2\"></span> fili<span class=\"__1 _2\"></span>al en<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>China <span class=\"__1 _2\"></span>(Geno<span class=\"__1 _2\"></span>mica <span class=\"__1 _2\"></span>(Wuhan) <span class=\"__1 _2\"></span>Trad<span class=\"__1 _2\"></span>ing <span class=\"__1 _2\"></span>Co. <span class=\"__1 _2\"></span>Ltd.) <span class=\"__1 _2\"></span>fue<span class=\"__1 _2\"></span> r<span class=\"__1 _2\"></span>egistrada <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>8<span class=\"__1 _2\"></span> de<span class=\"__1 _2\"></span> enero de 2024 y la l<span class=\"__1 _2\"></span>iquidaci\u00f3n de su f<span class=\"__1 _2\"></span>ilial en Suecia <span class=\"__1 _2\"></span>(G<span class=\"__1 _2\"></span>enomica AB) qued\u00f3 re<span class=\"__1 _2\"></span>gistrada el 27 d<span class=\"__1 _2\"></span>e junio de 2024.<span class=\"__1 _9\"></span> Las acciones de Pharma Mar, S.A. est\u00e1n admitidas<span class=\"__1 _2\"></span> a cotizaci\u00f3n en las bolsas de Madrid, Barcelona, Bilbao y Valencia e incorporadas <span class=\"__1 _2\"></span>en el Sistema <span class=\"__1 _2\"></span>de Interconexi\u00f3n Burs\u00e1t<span class=\"__1 _2\"></span>il Espa\u00f1ol (Merca<span class=\"__1 _2\"></span>do Continuo).<span class=\"__1 _9\"></span>  Alc<span class=\"__1 _b\"></span>ance<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>la <span class=\"__1 _b\"></span>cons<span class=\"__1 _3\"></span>ol<span class=\"__1 _b\"></span>idac<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _b\"></span>n A <span class=\"__1 _9\"></span>ef<span class=\"__1 _3\"></span>ect<span class=\"__1 _b\"></span>os <span class=\"__1 _9\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>pre<span class=\"__1 _b\"></span>para<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>las <span class=\"__1 _2\"></span>cuen<span class=\"__1 _b\"></span>tas<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>anu<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>es <span class=\"__1 _2\"></span>cons<span class=\"__1 _3\"></span>ol<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>adas,<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>se <span class=\"__1 _9\"></span>en<span class=\"__1 _b\"></span>tien<span class=\"__1 _b\"></span>de <span class=\"__1 _9\"></span>qu<span class=\"__1 _b\"></span>e <span class=\"__1 _9\"></span>exist<span class=\"__1 _b\"></span>e <span class=\"__1 _9\"></span>un <span class=\"__1 _2\"></span>Grup<span class=\"__1 _b\"></span>o <span class=\"__1 _9\"></span>cuan<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>la<span class=\"__1 _b\"></span> So<span class=\"__1 _3\"></span>cie<span class=\"__1 _b\"></span>dad <span class=\"__1 _b\"></span>M<span class=\"__1 _b\"></span>atri<span class=\"__1 _3\"></span>z <span class=\"__1 _b\"></span>ti<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>un<span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>o m<span class=\"__1 _b\"></span>\u00e1s <span class=\"__1 _b\"></span>ent<span class=\"__1 _b\"></span>ida<span class=\"__1 _3\"></span>des<span class=\"__1 _b\"></span> d<span class=\"__1 _b\"></span>epe<span class=\"__1 _3\"></span>ndi<span class=\"__1 _b\"></span>ent<span class=\"__1 _3\"></span>es, <span class=\"__1 _b\"></span>si<span class=\"__1 _b\"></span>endo<span class=\"__1 _b\"></span> <span class=\"__1 _3\"></span>\u00e9st<span class=\"__1 _b\"></span>as <span class=\"__1 _b\"></span>aqu<span class=\"__1 _b\"></span>ella<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>sob<span class=\"__1 _3\"></span>re <span class=\"__1 _b\"></span>l<span class=\"__1 _b\"></span>as <span class=\"__1 _b\"></span>que<span class=\"__1 _b\"></span> <span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>dom<span class=\"__1 _b\"></span>inant<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>tie<span class=\"__1 _b\"></span>ne el<span class=\"__1 _b\"></span> cont<span class=\"__1 _b\"></span>rol,<span class=\"__1 _3\"></span> b<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>form<span class=\"__1 _b\"></span>a di<span class=\"__1 _b\"></span>recta<span class=\"__1 _b\"></span> o i<span class=\"__1 _b\"></span>ndir<span class=\"__1 _b\"></span>ecta.<span class=\"__1 _b\"></span> El<span class=\"ls0_1\"> d<span class=\"__1 _3\"></span>eta<span class=\"__1 _b\"></span>lle<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e l<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>socie<span class=\"__1 _b\"></span>dade<span class=\"__1 _b\"></span>s de<span class=\"__1 _b\"></span>pend<span class=\"__1 _b\"></span>ien<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>s d<span class=\"__1 _3\"></span>el<span class=\"__1 _b\"></span> Grup<span class=\"__1 _b\"></span>o con<span class=\"__1 _b\"></span>soli<span class=\"__1 _b\"></span>dado<span class=\"__1 _b\"></span> al <span class=\"__1 _b\"></span>31 d<span class=\"__1 _b\"></span>e di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _b\"></span>bre d<span class=\"__1 _b\"></span>e <span class=\"ls2\">2024</span> es <span class=\"__1 _b\"></span>el s<span class=\"__1 _3\"></span>ig<span class=\"__1 _3\"></span>ui<span class=\"__1 _b\"></span>ente<span class=\"__1 _b\"></span>:<span class=\"ff4 fs4\"> </span></span>Participaci\u00f3n Nombre Domicilio Soc<span class=\"__1 _3\"></span>ial Directa Pharma Mar US<span class=\"__1 _3\"></span>A INC 195  Montague<span class=\"__1 _3\"></span> St. 12th floor Suite<span class=\"__1 _3\"></span> 1211 Brooklyn<span class=\"__1 _3\"></span>, N.Y. 11201 100,00% PharmaMar AG  Aeschengrabe<span class=\"__1 _3\"></span>n 29, CH 4051<span class=\"__1 _3\"></span> Basilea, Suiza 100,00% Pharma Mar Sarl<span class=\"__1 _3\"></span> 6 Rue de l\u00b4Est <span class=\"ff6\">\u2013</span> 92<span class=\"__1 _3\"></span> 100 Boulogne<span class=\"__1 _3\"></span> Billancourt , <span class=\"__1 _3\"></span>Paris, Francia 100,00% Pharma Mar GmbH<span class=\"__1 _b\"></span>  Uhlandstra\u00dfe 14<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>- <span class=\"lsc\">10623 </span>Berlin, Alemania 100,00% Pharma Mar Srl<span class=\"__1 _3\"></span> (Italia) Via Lombardia<span class=\"__1 _3\"></span> 2/A C/O Innov.<span class=\"__1 _3\"></span> Campus-Building <span class=\"__1 _3\"></span>B, 20068 Peschiera<span class=\"__1 _b\"></span> B<span class=\"__1 _2\"></span>orromeo <span class=\"__1 _3\"></span>Milan, Italia 100,00% Pharma Mar, Srl (B\u00e9lgica) Rue de la Pres<span class=\"__1 _3\"></span>se, 4, 1000 Bruse<span class=\"__1 _b\"></span>las<span class=\"__1 _2\"></span>, Belgica 100,00% Pharma Mar Ges<span class=\"__1 _3\"></span>.m.b.H Teinfaltstra\u00dfe 9/7<span class=\"__1 _3\"></span>, 1010 Viena, Au<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>tria 100,00% Sylentis, S.A<span class=\"__1 _3\"></span>.U.  Pza. del Des<span class=\"__1 _3\"></span>cubridor Diego de Or<span class=\"__1 _b\"></span>das, <span class=\"__1 _2\"></span>3 Madrid 100,00%<span class=\"__1 _22\"> </span>No e<span class=\"__1 _3\"></span>xis<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>n ca<span class=\"__1 _b\"></span>mbio<span class=\"__1 _b\"></span>s adi<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>al<span class=\"__1 _b\"></span>es <span class=\"__1 _2\"></span>al<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de l<span class=\"__1 _3\"></span>a sa<span class=\"__1 _b\"></span>lida<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span> Gen\u00f3<span class=\"__1 _b\"></span>mi<span class=\"__1 _3\"></span>ca, S<span class=\"__1 _3\"></span>.A<span class=\"__1 _3\"></span>.U.<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>den<span class=\"__1 _b\"></span>tro<span class=\"__1 _3\"></span> del<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>per<span class=\"__1 _b\"></span>\u00edme<span class=\"__1 _3\"></span>tro<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span> con<span class=\"__1 _b\"></span>soli<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n, y n<span class=\"__1 _3\"></span>o<span class=\"__1 _3\"></span> ha<span class=\"__1 _3\"></span>y n<span class=\"__1 _b\"></span>ingu<span class=\"__1 _b\"></span>na o<span class=\"__1 _b\"></span>tra <span class=\"__1 _3\"></span>soci<span class=\"__1 _b\"></span>eda<span class=\"__1 _3\"></span>d q<span class=\"__1 _b\"></span>ue <span class=\"__1 _b\"></span>se co<span class=\"__1 _b\"></span>nsol<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>e po<span class=\"__1 _b\"></span>r un <span class=\"__1 _b\"></span>m\u00e9to<span class=\"__1 _b\"></span>do <span class=\"__1 _b\"></span>dife<span class=\"__1 _b\"></span>rent<span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>. A <span class=\"__1 _b\"></span><span class=\"ls0_1\">conti<span class=\"__1 _b\"></span>nua<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n, <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>o<span class=\"__1 _3\"></span>fr<span class=\"__1 _3\"></span>ece<span class=\"__1 _b\"></span> <span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>tall<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>l<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>so<span class=\"__1 _b\"></span>cied<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>pen<span class=\"__1 _b\"></span>die<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>Grup<span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>jun<span class=\"__1 _b\"></span>to <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>la<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>firm<span class=\"__1 _b\"></span>as <span class=\"__1 _b\"></span>qu<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>aud<span class=\"__1 _b\"></span>itad<span class=\"__1 _b\"></span>o </span>lo<span class=\"__1 _b\"></span>s est<span class=\"__1 _3\"></span>ado<span class=\"__1 _b\"></span>s fi<span class=\"__1 _b\"></span>nanci<span class=\"__1 _b\"></span>ero<span class=\"__1 _b\"></span>s co<span class=\"__1 _3\"></span>rr<span class=\"__1 _b\"></span>espo<span class=\"__1 _b\"></span>ndie<span class=\"__1 _b\"></span>ntes<span class=\"__1 _3\"></span> al<span class=\"__1 _b\"></span> eje<span class=\"__1 _b\"></span>rcic<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span> <span class=\"ls2\">2024</span>:<span class=\"ff4 fs4\"> </span>Nombre y Do<span class=\"__1 _3\"></span>micilio Auditor\u00eda estat<span class=\"__1 _3\"></span>utaria Pharma Mar US<span class=\"__1 _3\"></span>A INC  Walter &amp; Shuf<span class=\"__1 _3\"></span>fain, PC PharmaMar AG   PwC Pharma Mar Sarl<span class=\"__1 _3\"></span> KPMG Pharma Mar GmbH<span class=\"__1 _b\"></span>  No<span class=\"ls0_1\"> </span>Pharma Mar Srl<span class=\"__1 _3\"></span>  PwC Pharma Mar, Srl (B\u00e9<span class=\"__1 _b\"></span>lgica)  KPMG Pharma Mar Ges<span class=\"__1 _3\"></span>.m.b.H No<span class=\"ls0_1\"> </span>Sylentis, S.A<span class=\"__1 _3\"></span>.U.   KPMG Des<span class=\"__1 _b\"></span>cri<span class=\"__1 _3\"></span>pci<span class=\"__1 _b\"></span>\u00f3n de<span class=\"__1 _b\"></span> las<span class=\"__1 _3\"></span> s<span class=\"__1 _3\"></span>oci<span class=\"__1 _b\"></span>ed<span class=\"__1 _3\"></span>ade<span class=\"__1 _b\"></span>s de<span class=\"__1 _3\"></span>pen<span class=\"__1 _3\"></span>die<span class=\"__1 _b\"></span>ntes<span class=\"__1 _b\"></span> La actividad principal de <span class=\"__1 _3\"></span>las sociedades del Grupo, en <span class=\"__1 _b\"></span>t<span class=\"__1 _2\"></span>odos los casos consolidadas por i<span class=\"__1 _3\"></span>ntegraci\u00f3n global, al 31 de diciembre de <span class=\"__1 _2\"></span>2024 <span class=\"lse\">y <span class=\"ls8\">202</span></span>3<span class=\"lsa\">, </span>es<span class=\"__1 _2\"></span> la siguiente:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a Ma<span class=\"__1 _b\"></span>r US<span class=\"__1 _3\"></span>A:<span class=\"__1 _3\"></span> De<span class=\"__1 _b\"></span>sarro<span class=\"__1 _b\"></span>llo <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>nego<span class=\"__1 _b\"></span>cio <span class=\"__1 _b\"></span>en E<span class=\"__1 _b\"></span>stado<span class=\"__1 _b\"></span>s Un<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>os.<span class=\"__1 _3\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>aMar<span class=\"__1 _b\"></span> AG: <span class=\"__1 _b\"></span>La c<span class=\"__1 _3\"></span>om<span class=\"__1 _3\"></span>erci<span class=\"__1 _b\"></span>al<span class=\"__1 _3\"></span>iza<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>prod<span class=\"__1 _3\"></span>uct<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>farm<span class=\"__1 _b\"></span>ac\u00e9<span class=\"__1 _3\"></span>ut<span class=\"__1 _3\"></span>ico<span class=\"__1 _b\"></span>s en <span class=\"__1 _b\"></span>el <span class=\"__1 _3\"></span>mer<span class=\"__1 _b\"></span>cado<span class=\"__1 _b\"></span> sui<span class=\"__1 _b\"></span>zo. </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a Ma<span class=\"__1 _b\"></span>r SA<span class=\"__1 _b\"></span>RL: <span class=\"__1 _3\"></span>La<span class=\"__1 _3\"></span> co<span class=\"__1 _b\"></span>merci<span class=\"__1 _b\"></span>ali<span class=\"__1 _3\"></span>zaci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>prod<span class=\"__1 _b\"></span>ucto<span class=\"__1 _b\"></span>s fa<span class=\"__1 _b\"></span>rmac\u00e9<span class=\"__1 _b\"></span>uti<span class=\"__1 _3\"></span>cos<span class=\"__1 _b\"></span> en <span class=\"__1 _b\"></span>el m<span class=\"__1 _b\"></span>ercad<span class=\"__1 _b\"></span>o f<span class=\"__1 _b\"></span>ranc\u00e9<span class=\"__1 _b\"></span>s. </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a Ma<span class=\"__1 _b\"></span>r Gmb<span class=\"__1 _b\"></span>H: L<span class=\"__1 _b\"></span>a com<span class=\"__1 _b\"></span>erci<span class=\"__1 _b\"></span>ali<span class=\"__1 _b\"></span>zaci\u00f3<span class=\"__1 _b\"></span>n de<span class=\"__1 _b\"></span> pro<span class=\"__1 _3\"></span>du<span class=\"__1 _3\"></span>cto<span class=\"__1 _b\"></span>s fa<span class=\"__1 _b\"></span>rmac<span class=\"__1 _3\"></span>\u00e9u<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>cos<span class=\"__1 _b\"></span> en <span class=\"__1 _b\"></span>el m<span class=\"__1 _b\"></span>ercad<span class=\"__1 _b\"></span>o a<span class=\"__1 _b\"></span>lem<span class=\"__1 _3\"></span>\u00e1n. </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a Ma<span class=\"__1 _b\"></span>r S.<span class=\"__1 _b\"></span>r.l.<span class=\"__1 _3\"></span>: L<span class=\"__1 _b\"></span>a co<span class=\"__1 _3\"></span>me<span class=\"__1 _3\"></span>rci<span class=\"__1 _b\"></span>ali<span class=\"__1 _b\"></span>zaci\u00f3<span class=\"__1 _b\"></span>n de<span class=\"__1 _b\"></span> pro<span class=\"__1 _3\"></span>duc<span class=\"__1 _b\"></span>tos <span class=\"__1 _b\"></span>farm<span class=\"__1 _b\"></span>ac\u00e9u<span class=\"__1 _b\"></span>tico<span class=\"__1 _3\"></span>s e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> m<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>cad<span class=\"__1 _b\"></span>o it<span class=\"__1 _b\"></span>ali<span class=\"__1 _3\"></span>an<span class=\"__1 _3\"></span>o. </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a Ma<span class=\"__1 _b\"></span>r <span class=\"lsb\">S.</span>r.l<span class=\"__1 _b\"></span>. B\u00e9<span class=\"__1 _b\"></span>lgi<span class=\"__1 _3\"></span>ca:<span class=\"__1 _b\"></span> <span class=\"ls2\">La c</span>omer<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>liza<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e p<span class=\"__1 _b\"></span>rodu<span class=\"__1 _b\"></span>ctos<span class=\"__1 _3\"></span> fa<span class=\"__1 _b\"></span>rma<span class=\"__1 _b\"></span>c\u00e9uti<span class=\"__1 _b\"></span>cos <span class=\"__1 _b\"></span>en e<span class=\"__1 _b\"></span>l me<span class=\"__1 _b\"></span>rcado<span class=\"__1 _b\"></span> bel<span class=\"__1 _b\"></span>ga. </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a  M<span class=\"__1 _b\"></span>ar <span class=\"__1 _11\"> </span>Ge<span class=\"__1 _b\"></span>s.m.b<span class=\"__1 _b\"></span>.H <span class=\"__1 _a\"> </span>(Au<span class=\"__1 _3\"></span>str<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span>):<span class=\"__1 _b\"></span>  La<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>come<span class=\"__1 _b\"></span>rcial<span class=\"__1 _b\"></span>iza<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _3\"></span>  d<span class=\"__1 _b\"></span>e  p<span class=\"__1 _b\"></span>rodu<span class=\"__1 _b\"></span>ctos<span class=\"__1 _b\"></span>  fa<span class=\"__1 _3\"></span>rma<span class=\"__1 _b\"></span>c\u00e9ut<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>co<span class=\"__1 _3\"></span>s <span class=\"__1 _a\"> </span>en <span class=\"__1 _a\"> </span>el <span class=\"__1 _a\"> </span>merc<span class=\"__1 _b\"></span>ado </span>au<span class=\"__1 _3\"></span>str<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span>co.<span class=\"__1 _b\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Syl<span class=\"__1 _b\"></span>enti<span class=\"__1 _b\"></span>s, S<span class=\"__1 _b\"></span>.A.U<span class=\"__1 _b\"></span>. :<span class=\"__1 _3\"></span> L<span class=\"__1 _3\"></span>a i<span class=\"__1 _b\"></span>nve<span class=\"__1 _b\"></span>stig<span class=\"__1 _3\"></span>aci<span class=\"__1 _b\"></span>\u00f3n, <span class=\"__1 _b\"></span>desar<span class=\"__1 _b\"></span>rol<span class=\"__1 _3\"></span>lo<span class=\"__1 _3\"></span>, <span class=\"__1 _3\"></span>pro<span class=\"__1 _b\"></span>ducc<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _b\"></span>n y <span class=\"__1 _b\"></span>vent<span class=\"__1 _b\"></span>a de<span class=\"__1 _b\"></span> pr<span class=\"__1 _3\"></span>od<span class=\"__1 _3\"></span>uct<span class=\"__1 _3\"></span>o<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>con<span class=\"__1 _b\"></span> act<span class=\"__1 _b\"></span>ivid<span class=\"__1 _b\"></span>ad t<span class=\"__1 _b\"></span>erap<span class=\"__1 _3\"></span>\u00e9ut<span class=\"__1 _b\"></span>ica<span class=\"__1 _b\"></span> </span>ba<span class=\"__1 _3\"></span>sad<span class=\"__1 _b\"></span>a e<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>dism<span class=\"__1 _b\"></span>inu<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n o<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>sil<span class=\"__1 _b\"></span>enci<span class=\"__1 _b\"></span>amie<span class=\"__1 _b\"></span>nto <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>expr<span class=\"__1 _b\"></span>esi\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>g\u00e9ni<span class=\"__1 _b\"></span>ca, <span class=\"__1 _b\"></span>as\u00ed <span class=\"__1 _b\"></span>como<span class=\"__1 _b\"></span> lo<span class=\"__1 _b\"></span>s <span class=\"__1 _3\"></span>der<span class=\"__1 _b\"></span>iva<span class=\"__1 _3\"></span>dos<span class=\"__1 _3\"></span> fa<span class=\"__1 _b\"></span>rma<span class=\"__1 _b\"></span>c\u00e9uti<span class=\"__1 _b\"></span>cos<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span> lo<span class=\"__1 _b\"></span>s mism<span class=\"__1 _b\"></span>os en<span class=\"__1 _b\"></span> dif<span class=\"__1 _3\"></span>er<span class=\"__1 _b\"></span>ente<span class=\"__1 _b\"></span>s for<span class=\"__1 _b\"></span>mula<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>es<span class=\"__1 _b\"></span> y apl<span class=\"__1 _b\"></span>icad<span class=\"__1 _b\"></span>os p<span class=\"__1 _3\"></span>or d<span class=\"__1 _b\"></span>ife<span class=\"__1 _3\"></span>ren<span class=\"__1 _b\"></span>tes <span class=\"__1 _b\"></span>v\u00edas<span class=\"__1 _3\"></span> a t<span class=\"__1 _3\"></span>od<span class=\"__1 _3\"></span>o t<span class=\"__1 _b\"></span>ipo<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> en<span class=\"__1 _3\"></span>fer<span class=\"__1 _b\"></span>meda<span class=\"__1 _b\"></span>des,<span class=\"__1 _b\"></span> sin<span class=\"__1 _b\"></span> que<span class=\"__1 _b\"></span> ten<span class=\"__1 _b\"></span>ga n<span class=\"__1 _b\"></span>ing\u00fa<span class=\"__1 _b\"></span>n pr<span class=\"__1 _b\"></span>oduct<span class=\"__1 _b\"></span>o en<span class=\"__1 _b\"></span> el<span class=\"__1 _3\"></span> me<span class=\"__1 _b\"></span>rcado<span class=\"__1 _b\"></span> a f<span class=\"__1 _b\"></span>echa<span class=\"__1 _3\"></span> a<span class=\"__1 _3\"></span>ct<span class=\"__1 _3\"></span>ua<span class=\"__1 _3\"></span>l.",
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   "value": "Pharma  Mar,  S.A.",
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    "entity": "scheme:959800QWKZ45ZQC2AV58",
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  "fact-416": {
   "value": "Pharma  Mar,  S.A",
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    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
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    "entity": "scheme:959800QWKZ45ZQC2AV58",
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   "value": "Alc<span class=\"__1 _b\"></span>ance<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>la <span class=\"__1 _b\"></span>cons<span class=\"__1 _3\"></span>ol<span class=\"__1 _b\"></span>idac<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _b\"></span>n A <span class=\"__1 _9\"></span>ef<span class=\"__1 _3\"></span>ect<span class=\"__1 _b\"></span>os <span class=\"__1 _9\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>pre<span class=\"__1 _b\"></span>para<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>las <span class=\"__1 _2\"></span>cuen<span class=\"__1 _b\"></span>tas<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>anu<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>es <span class=\"__1 _2\"></span>cons<span class=\"__1 _3\"></span>ol<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>adas,<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>se <span class=\"__1 _9\"></span>en<span class=\"__1 _b\"></span>tien<span class=\"__1 _b\"></span>de <span class=\"__1 _9\"></span>qu<span class=\"__1 _b\"></span>e <span class=\"__1 _9\"></span>exist<span class=\"__1 _b\"></span>e <span class=\"__1 _9\"></span>un <span class=\"__1 _2\"></span>Grup<span class=\"__1 _b\"></span>o <span class=\"__1 _9\"></span>cuan<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>la<span class=\"__1 _b\"></span> So<span class=\"__1 _3\"></span>cie<span class=\"__1 _b\"></span>dad <span class=\"__1 _b\"></span>M<span class=\"__1 _b\"></span>atri<span class=\"__1 _3\"></span>z <span class=\"__1 _b\"></span>ti<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>un<span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>o m<span class=\"__1 _b\"></span>\u00e1s <span class=\"__1 _b\"></span>ent<span class=\"__1 _b\"></span>ida<span class=\"__1 _3\"></span>des<span class=\"__1 _b\"></span> d<span class=\"__1 _b\"></span>epe<span class=\"__1 _3\"></span>ndi<span class=\"__1 _b\"></span>ent<span class=\"__1 _3\"></span>es, <span class=\"__1 _b\"></span>si<span class=\"__1 _b\"></span>endo<span class=\"__1 _b\"></span> <span class=\"__1 _3\"></span>\u00e9st<span class=\"__1 _b\"></span>as <span class=\"__1 _b\"></span>aqu<span class=\"__1 _b\"></span>ella<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>sob<span class=\"__1 _3\"></span>re <span class=\"__1 _b\"></span>l<span class=\"__1 _b\"></span>as <span class=\"__1 _b\"></span>que<span class=\"__1 _b\"></span> <span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>dom<span class=\"__1 _b\"></span>inant<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>tie<span class=\"__1 _b\"></span>ne el<span class=\"__1 _b\"></span> cont<span class=\"__1 _b\"></span>rol,<span class=\"__1 _3\"></span> b<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>form<span class=\"__1 _b\"></span>a di<span class=\"__1 _b\"></span>recta<span class=\"__1 _b\"></span> o i<span class=\"__1 _b\"></span>ndir<span class=\"__1 _b\"></span>ecta.<span class=\"__1 _b\"></span> El<span class=\"ls0_1\"> d<span class=\"__1 _3\"></span>eta<span class=\"__1 _b\"></span>lle<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e l<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>socie<span class=\"__1 _b\"></span>dade<span class=\"__1 _b\"></span>s de<span class=\"__1 _b\"></span>pend<span class=\"__1 _b\"></span>ien<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>s d<span class=\"__1 _3\"></span>el<span class=\"__1 _b\"></span> Grup<span class=\"__1 _b\"></span>o con<span class=\"__1 _b\"></span>soli<span class=\"__1 _b\"></span>dado<span class=\"__1 _b\"></span> al <span class=\"__1 _b\"></span>31 d<span class=\"__1 _b\"></span>e di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _b\"></span>bre d<span class=\"__1 _b\"></span>e <span class=\"ls2\">2024</span> es <span class=\"__1 _b\"></span>el s<span class=\"__1 _3\"></span>ig<span class=\"__1 _3\"></span>ui<span class=\"__1 _b\"></span>ente<span class=\"__1 _b\"></span>:<span class=\"ff4 fs4\"> </span></span>Participaci\u00f3n Nombre Domicilio Soc<span class=\"__1 _3\"></span>ial Directa Pharma Mar US<span class=\"__1 _3\"></span>A INC 195  Montague<span class=\"__1 _3\"></span> St. 12th floor Suite<span class=\"__1 _3\"></span> 1211 Brooklyn<span class=\"__1 _3\"></span>, N.Y. 11201 100,00% PharmaMar AG  Aeschengrabe<span class=\"__1 _3\"></span>n 29, CH 4051<span class=\"__1 _3\"></span> Basilea, Suiza 100,00% Pharma Mar Sarl<span class=\"__1 _3\"></span> 6 Rue de l\u00b4Est <span class=\"ff6\">\u2013</span> 92<span class=\"__1 _3\"></span> 100 Boulogne<span class=\"__1 _3\"></span> Billancourt , <span class=\"__1 _3\"></span>Paris, Francia 100,00% Pharma Mar GmbH<span class=\"__1 _b\"></span>  Uhlandstra\u00dfe 14<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>- <span class=\"lsc\">10623 </span>Berlin, Alemania 100,00% Pharma Mar Srl<span class=\"__1 _3\"></span> (Italia) Via Lombardia<span class=\"__1 _3\"></span> 2/A C/O Innov.<span class=\"__1 _3\"></span> Campus-Building <span class=\"__1 _3\"></span>B, 20068 Peschiera<span class=\"__1 _b\"></span> B<span class=\"__1 _2\"></span>orromeo <span class=\"__1 _3\"></span>Milan, Italia 100,00% Pharma Mar, Srl (B\u00e9lgica) Rue de la Pres<span class=\"__1 _3\"></span>se, 4, 1000 Bruse<span class=\"__1 _b\"></span>las<span class=\"__1 _2\"></span>, Belgica 100,00% Pharma Mar Ges<span class=\"__1 _3\"></span>.m.b.H Teinfaltstra\u00dfe 9/7<span class=\"__1 _3\"></span>, 1010 Viena, Au<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>tria 100,00% Sylentis, S.A<span class=\"__1 _3\"></span>.U.  Pza. del Des<span class=\"__1 _3\"></span>cubridor Diego de Or<span class=\"__1 _b\"></span>das, <span class=\"__1 _2\"></span>3 Madrid 100,00%<span class=\"__1 _22\"> </span>No e<span class=\"__1 _3\"></span>xis<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>n ca<span class=\"__1 _b\"></span>mbio<span class=\"__1 _b\"></span>s adi<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>al<span class=\"__1 _b\"></span>es <span class=\"__1 _2\"></span>al<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de l<span class=\"__1 _3\"></span>a sa<span class=\"__1 _b\"></span>lida<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span> Gen\u00f3<span class=\"__1 _b\"></span>mi<span class=\"__1 _3\"></span>ca, S<span class=\"__1 _3\"></span>.A<span class=\"__1 _3\"></span>.U.<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>den<span class=\"__1 _b\"></span>tro<span class=\"__1 _3\"></span> del<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>per<span class=\"__1 _b\"></span>\u00edme<span class=\"__1 _3\"></span>tro<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span> con<span class=\"__1 _b\"></span>soli<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n, y n<span class=\"__1 _3\"></span>o<span class=\"__1 _3\"></span> ha<span class=\"__1 _3\"></span>y n<span class=\"__1 _b\"></span>ingu<span class=\"__1 _b\"></span>na o<span class=\"__1 _b\"></span>tra <span class=\"__1 _3\"></span>soci<span class=\"__1 _b\"></span>eda<span class=\"__1 _3\"></span>d q<span class=\"__1 _b\"></span>ue <span class=\"__1 _b\"></span>se co<span class=\"__1 _b\"></span>nsol<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>e po<span class=\"__1 _b\"></span>r un <span class=\"__1 _b\"></span>m\u00e9to<span class=\"__1 _b\"></span>do <span class=\"__1 _b\"></span>dife<span class=\"__1 _b\"></span>rent<span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>. A <span class=\"__1 _b\"></span><span class=\"ls0_1\">conti<span class=\"__1 _b\"></span>nua<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n, <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>o<span class=\"__1 _3\"></span>fr<span class=\"__1 _3\"></span>ece<span class=\"__1 _b\"></span> <span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>tall<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>l<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>so<span class=\"__1 _b\"></span>cied<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>pen<span class=\"__1 _b\"></span>die<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>Grup<span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>jun<span class=\"__1 _b\"></span>to <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>la<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>firm<span class=\"__1 _b\"></span>as <span class=\"__1 _b\"></span>qu<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>aud<span class=\"__1 _b\"></span>itad<span class=\"__1 _b\"></span>o </span>lo<span class=\"__1 _b\"></span>s est<span class=\"__1 _3\"></span>ado<span class=\"__1 _b\"></span>s fi<span class=\"__1 _b\"></span>nanci<span class=\"__1 _b\"></span>ero<span class=\"__1 _b\"></span>s co<span class=\"__1 _3\"></span>rr<span class=\"__1 _b\"></span>espo<span class=\"__1 _b\"></span>ndie<span class=\"__1 _b\"></span>ntes<span class=\"__1 _3\"></span> al<span class=\"__1 _b\"></span> eje<span class=\"__1 _b\"></span>rcic<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span> <span class=\"ls2\">2024</span>:<span class=\"ff4 fs4\"> </span>Nombre y Do<span class=\"__1 _3\"></span>micilio Auditor\u00eda estat<span class=\"__1 _3\"></span>utaria Pharma Mar US<span class=\"__1 _3\"></span>A INC  Walter &amp; Shuf<span class=\"__1 _3\"></span>fain, PC PharmaMar AG   PwC Pharma Mar Sarl<span class=\"__1 _3\"></span> KPMG Pharma Mar GmbH<span class=\"__1 _b\"></span>  No<span class=\"ls0_1\"> </span>Pharma Mar Srl<span class=\"__1 _3\"></span>  PwC Pharma Mar, Srl (B\u00e9<span class=\"__1 _b\"></span>lgica)  KPMG Pharma Mar Ges<span class=\"__1 _3\"></span>.m.b.H No<span class=\"ls0_1\"> </span>Sylentis, S.A<span class=\"__1 _3\"></span>.U.   KPMG Des<span class=\"__1 _b\"></span>cri<span class=\"__1 _3\"></span>pci<span class=\"__1 _b\"></span>\u00f3n de<span class=\"__1 _b\"></span> las<span class=\"__1 _3\"></span> s<span class=\"__1 _3\"></span>oci<span class=\"__1 _b\"></span>ed<span class=\"__1 _3\"></span>ade<span class=\"__1 _b\"></span>s de<span class=\"__1 _3\"></span>pen<span class=\"__1 _3\"></span>die<span class=\"__1 _b\"></span>ntes<span class=\"__1 _b\"></span> La actividad principal de <span class=\"__1 _3\"></span>las sociedades del Grupo, en <span class=\"__1 _b\"></span>t<span class=\"__1 _2\"></span>odos los casos consolidadas por i<span class=\"__1 _3\"></span>ntegraci\u00f3n global, al 31 de diciembre de <span class=\"__1 _2\"></span>2024 <span class=\"lse\">y <span class=\"ls8\">202</span></span>3<span class=\"lsa\">, </span>es<span class=\"__1 _2\"></span> la siguiente:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a Ma<span class=\"__1 _b\"></span>r US<span class=\"__1 _3\"></span>A:<span class=\"__1 _3\"></span> De<span class=\"__1 _b\"></span>sarro<span class=\"__1 _b\"></span>llo <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>nego<span class=\"__1 _b\"></span>cio <span class=\"__1 _b\"></span>en E<span class=\"__1 _b\"></span>stado<span class=\"__1 _b\"></span>s Un<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>os.<span class=\"__1 _3\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>aMar<span class=\"__1 _b\"></span> AG: <span class=\"__1 _b\"></span>La c<span class=\"__1 _3\"></span>om<span class=\"__1 _3\"></span>erci<span class=\"__1 _b\"></span>al<span class=\"__1 _3\"></span>iza<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>prod<span class=\"__1 _3\"></span>uct<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>farm<span class=\"__1 _b\"></span>ac\u00e9<span class=\"__1 _3\"></span>ut<span class=\"__1 _3\"></span>ico<span class=\"__1 _b\"></span>s en <span class=\"__1 _b\"></span>el <span class=\"__1 _3\"></span>mer<span class=\"__1 _b\"></span>cado<span class=\"__1 _b\"></span> sui<span class=\"__1 _b\"></span>zo. </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a Ma<span class=\"__1 _b\"></span>r SA<span class=\"__1 _b\"></span>RL: <span class=\"__1 _3\"></span>La<span class=\"__1 _3\"></span> co<span class=\"__1 _b\"></span>merci<span class=\"__1 _b\"></span>ali<span class=\"__1 _3\"></span>zaci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>prod<span class=\"__1 _b\"></span>ucto<span class=\"__1 _b\"></span>s fa<span class=\"__1 _b\"></span>rmac\u00e9<span class=\"__1 _b\"></span>uti<span class=\"__1 _3\"></span>cos<span class=\"__1 _b\"></span> en <span class=\"__1 _b\"></span>el m<span class=\"__1 _b\"></span>ercad<span class=\"__1 _b\"></span>o f<span class=\"__1 _b\"></span>ranc\u00e9<span class=\"__1 _b\"></span>s. </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a Ma<span class=\"__1 _b\"></span>r Gmb<span class=\"__1 _b\"></span>H: L<span class=\"__1 _b\"></span>a com<span class=\"__1 _b\"></span>erci<span class=\"__1 _b\"></span>ali<span class=\"__1 _b\"></span>zaci\u00f3<span class=\"__1 _b\"></span>n de<span class=\"__1 _b\"></span> pro<span class=\"__1 _3\"></span>du<span class=\"__1 _3\"></span>cto<span class=\"__1 _b\"></span>s fa<span class=\"__1 _b\"></span>rmac<span class=\"__1 _3\"></span>\u00e9u<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>cos<span class=\"__1 _b\"></span> en <span class=\"__1 _b\"></span>el m<span class=\"__1 _b\"></span>ercad<span class=\"__1 _b\"></span>o a<span class=\"__1 _b\"></span>lem<span class=\"__1 _3\"></span>\u00e1n. </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a Ma<span class=\"__1 _b\"></span>r S.<span class=\"__1 _b\"></span>r.l.<span class=\"__1 _3\"></span>: L<span class=\"__1 _b\"></span>a co<span class=\"__1 _3\"></span>me<span class=\"__1 _3\"></span>rci<span class=\"__1 _b\"></span>ali<span class=\"__1 _b\"></span>zaci\u00f3<span class=\"__1 _b\"></span>n de<span class=\"__1 _b\"></span> pro<span class=\"__1 _3\"></span>duc<span class=\"__1 _b\"></span>tos <span class=\"__1 _b\"></span>farm<span class=\"__1 _b\"></span>ac\u00e9u<span class=\"__1 _b\"></span>tico<span class=\"__1 _3\"></span>s e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> m<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>cad<span class=\"__1 _b\"></span>o it<span class=\"__1 _b\"></span>ali<span class=\"__1 _3\"></span>an<span class=\"__1 _3\"></span>o. </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a Ma<span class=\"__1 _b\"></span>r <span class=\"lsb\">S.</span>r.l<span class=\"__1 _b\"></span>. B\u00e9<span class=\"__1 _b\"></span>lgi<span class=\"__1 _3\"></span>ca:<span class=\"__1 _b\"></span> <span class=\"ls2\">La c</span>omer<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>liza<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e p<span class=\"__1 _b\"></span>rodu<span class=\"__1 _b\"></span>ctos<span class=\"__1 _3\"></span> fa<span class=\"__1 _b\"></span>rma<span class=\"__1 _b\"></span>c\u00e9uti<span class=\"__1 _b\"></span>cos <span class=\"__1 _b\"></span>en e<span class=\"__1 _b\"></span>l me<span class=\"__1 _b\"></span>rcado<span class=\"__1 _b\"></span> bel<span class=\"__1 _b\"></span>ga. </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a  M<span class=\"__1 _b\"></span>ar <span class=\"__1 _11\"> </span>Ge<span class=\"__1 _b\"></span>s.m.b<span class=\"__1 _b\"></span>.H <span class=\"__1 _a\"> </span>(Au<span class=\"__1 _3\"></span>str<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span>):<span class=\"__1 _b\"></span>  La<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>come<span class=\"__1 _b\"></span>rcial<span class=\"__1 _b\"></span>iza<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _3\"></span>  d<span class=\"__1 _b\"></span>e  p<span class=\"__1 _b\"></span>rodu<span class=\"__1 _b\"></span>ctos<span class=\"__1 _b\"></span>  fa<span class=\"__1 _3\"></span>rma<span class=\"__1 _b\"></span>c\u00e9ut<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>co<span class=\"__1 _3\"></span>s <span class=\"__1 _a\"> </span>en <span class=\"__1 _a\"> </span>el <span class=\"__1 _a\"> </span>merc<span class=\"__1 _b\"></span>ado </span>au<span class=\"__1 _3\"></span>str<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span>co.<span class=\"__1 _b\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Syl<span class=\"__1 _b\"></span>enti<span class=\"__1 _b\"></span>s, S<span class=\"__1 _b\"></span>.A.U<span class=\"__1 _b\"></span>. :<span class=\"__1 _3\"></span> L<span class=\"__1 _3\"></span>a i<span class=\"__1 _b\"></span>nve<span class=\"__1 _b\"></span>stig<span class=\"__1 _3\"></span>aci<span class=\"__1 _b\"></span>\u00f3n, <span class=\"__1 _b\"></span>desar<span class=\"__1 _b\"></span>rol<span class=\"__1 _3\"></span>lo<span class=\"__1 _3\"></span>, <span class=\"__1 _3\"></span>pro<span class=\"__1 _b\"></span>ducc<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _b\"></span>n y <span class=\"__1 _b\"></span>vent<span class=\"__1 _b\"></span>a de<span class=\"__1 _b\"></span> pr<span class=\"__1 _3\"></span>od<span class=\"__1 _3\"></span>uct<span class=\"__1 _3\"></span>o<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>con<span class=\"__1 _b\"></span> act<span class=\"__1 _b\"></span>ivid<span class=\"__1 _b\"></span>ad t<span class=\"__1 _b\"></span>erap<span class=\"__1 _3\"></span>\u00e9ut<span class=\"__1 _b\"></span>ica<span class=\"__1 _b\"></span> </span>ba<span class=\"__1 _3\"></span>sad<span class=\"__1 _b\"></span>a e<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>dism<span class=\"__1 _b\"></span>inu<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n o<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>sil<span class=\"__1 _b\"></span>enci<span class=\"__1 _b\"></span>amie<span class=\"__1 _b\"></span>nto <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>expr<span class=\"__1 _b\"></span>esi\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>g\u00e9ni<span class=\"__1 _b\"></span>ca, <span class=\"__1 _b\"></span>as\u00ed <span class=\"__1 _b\"></span>como<span class=\"__1 _b\"></span> lo<span class=\"__1 _b\"></span>s <span class=\"__1 _3\"></span>der<span class=\"__1 _b\"></span>iva<span class=\"__1 _3\"></span>dos<span class=\"__1 _3\"></span> fa<span class=\"__1 _b\"></span>rma<span class=\"__1 _b\"></span>c\u00e9uti<span class=\"__1 _b\"></span>cos<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span> lo<span class=\"__1 _b\"></span>s mism<span class=\"__1 _b\"></span>os en<span class=\"__1 _b\"></span> dif<span class=\"__1 _3\"></span>er<span class=\"__1 _b\"></span>ente<span class=\"__1 _b\"></span>s for<span class=\"__1 _b\"></span>mula<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>es<span class=\"__1 _b\"></span> y apl<span class=\"__1 _b\"></span>icad<span class=\"__1 _b\"></span>os p<span class=\"__1 _3\"></span>or d<span class=\"__1 _b\"></span>ife<span class=\"__1 _3\"></span>ren<span class=\"__1 _b\"></span>tes <span class=\"__1 _b\"></span>v\u00edas<span class=\"__1 _3\"></span> a t<span class=\"__1 _3\"></span>od<span class=\"__1 _3\"></span>o t<span class=\"__1 _b\"></span>ipo<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> en<span class=\"__1 _3\"></span>fer<span class=\"__1 _b\"></span>meda<span class=\"__1 _b\"></span>des,<span class=\"__1 _b\"></span> sin<span class=\"__1 _b\"></span> que<span class=\"__1 _b\"></span> ten<span class=\"__1 _b\"></span>ga n<span class=\"__1 _b\"></span>ing\u00fa<span class=\"__1 _b\"></span>n pr<span class=\"__1 _b\"></span>oduct<span class=\"__1 _b\"></span>o en<span class=\"__1 _b\"></span> el<span class=\"__1 _3\"></span> me<span class=\"__1 _b\"></span>rcado<span class=\"__1 _b\"></span> a f<span class=\"__1 _b\"></span>echa<span class=\"__1 _3\"></span> a<span class=\"__1 _3\"></span>ct<span class=\"__1 _3\"></span>ua<span class=\"__1 _3\"></span>l.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "Alc<span class=\"__1 _b\"></span>ance<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>la <span class=\"__1 _b\"></span>cons<span class=\"__1 _3\"></span>ol<span class=\"__1 _b\"></span>idac<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _b\"></span>n A <span class=\"__1 _9\"></span>ef<span class=\"__1 _3\"></span>ect<span class=\"__1 _b\"></span>os <span class=\"__1 _9\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>pre<span class=\"__1 _b\"></span>para<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>las <span class=\"__1 _2\"></span>cuen<span class=\"__1 _b\"></span>tas<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>anu<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>es <span class=\"__1 _2\"></span>cons<span class=\"__1 _3\"></span>ol<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>adas,<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>se <span class=\"__1 _9\"></span>en<span class=\"__1 _b\"></span>tien<span class=\"__1 _b\"></span>de <span class=\"__1 _9\"></span>qu<span class=\"__1 _b\"></span>e <span class=\"__1 _9\"></span>exist<span class=\"__1 _b\"></span>e <span class=\"__1 _9\"></span>un <span class=\"__1 _2\"></span>Grup<span class=\"__1 _b\"></span>o <span class=\"__1 _9\"></span>cuan<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>la<span class=\"__1 _b\"></span> So<span class=\"__1 _3\"></span>cie<span class=\"__1 _b\"></span>dad <span class=\"__1 _b\"></span>M<span class=\"__1 _b\"></span>atri<span class=\"__1 _3\"></span>z <span class=\"__1 _b\"></span>ti<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>un<span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>o m<span class=\"__1 _b\"></span>\u00e1s <span class=\"__1 _b\"></span>ent<span class=\"__1 _b\"></span>ida<span class=\"__1 _3\"></span>des<span class=\"__1 _b\"></span> d<span class=\"__1 _b\"></span>epe<span class=\"__1 _3\"></span>ndi<span class=\"__1 _b\"></span>ent<span class=\"__1 _3\"></span>es, <span class=\"__1 _b\"></span>si<span class=\"__1 _b\"></span>endo<span class=\"__1 _b\"></span> <span class=\"__1 _3\"></span>\u00e9st<span class=\"__1 _b\"></span>as <span class=\"__1 _b\"></span>aqu<span class=\"__1 _b\"></span>ella<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>sob<span class=\"__1 _3\"></span>re <span class=\"__1 _b\"></span>l<span class=\"__1 _b\"></span>as <span class=\"__1 _b\"></span>que<span class=\"__1 _b\"></span> <span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>dom<span class=\"__1 _b\"></span>inant<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>tie<span class=\"__1 _b\"></span>ne el<span class=\"__1 _b\"></span> cont<span class=\"__1 _b\"></span>rol,<span class=\"__1 _3\"></span> b<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>form<span class=\"__1 _b\"></span>a di<span class=\"__1 _b\"></span>recta<span class=\"__1 _b\"></span> o i<span class=\"__1 _b\"></span>ndir<span class=\"__1 _b\"></span>ecta.<span class=\"__1 _b\"></span> El<span class=\"ls0_1\"> d<span class=\"__1 _3\"></span>eta<span class=\"__1 _b\"></span>lle<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e l<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>socie<span class=\"__1 _b\"></span>dade<span class=\"__1 _b\"></span>s de<span class=\"__1 _b\"></span>pend<span class=\"__1 _b\"></span>ien<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>s d<span class=\"__1 _3\"></span>el<span class=\"__1 _b\"></span> Grup<span class=\"__1 _b\"></span>o con<span class=\"__1 _b\"></span>soli<span class=\"__1 _b\"></span>dado<span class=\"__1 _b\"></span> al <span class=\"__1 _b\"></span>31 d<span class=\"__1 _b\"></span>e di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _b\"></span>bre d<span class=\"__1 _b\"></span>e <span class=\"ls2\">2024</span> es <span class=\"__1 _b\"></span>el s<span class=\"__1 _3\"></span>ig<span class=\"__1 _3\"></span>ui<span class=\"__1 _b\"></span>ente<span class=\"__1 _b\"></span>:<span class=\"ff4 fs4\"> </span></span>Participaci\u00f3n Nombre Domicilio Soc<span class=\"__1 _3\"></span>ial Directa Pharma Mar US<span class=\"__1 _3\"></span>A INC 195  Montague<span class=\"__1 _3\"></span> St. 12th floor Suite<span class=\"__1 _3\"></span> 1211 Brooklyn<span class=\"__1 _3\"></span>, N.Y. 11201 100,00% PharmaMar AG  Aeschengrabe<span class=\"__1 _3\"></span>n 29, CH 4051<span class=\"__1 _3\"></span> Basilea, Suiza 100,00% Pharma Mar Sarl<span class=\"__1 _3\"></span> 6 Rue de l\u00b4Est <span class=\"ff6\">\u2013</span> 92<span class=\"__1 _3\"></span> 100 Boulogne<span class=\"__1 _3\"></span> Billancourt , <span class=\"__1 _3\"></span>Paris, Francia 100,00% Pharma Mar GmbH<span class=\"__1 _b\"></span>  Uhlandstra\u00dfe 14<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>- <span class=\"lsc\">10623 </span>Berlin, Alemania 100,00% Pharma Mar Srl<span class=\"__1 _3\"></span> (Italia) Via Lombardia<span class=\"__1 _3\"></span> 2/A C/O Innov.<span class=\"__1 _3\"></span> Campus-Building <span class=\"__1 _3\"></span>B, 20068 Peschiera<span class=\"__1 _b\"></span> B<span class=\"__1 _2\"></span>orromeo <span class=\"__1 _3\"></span>Milan, Italia 100,00% Pharma Mar, Srl (B\u00e9lgica) Rue de la Pres<span class=\"__1 _3\"></span>se, 4, 1000 Bruse<span class=\"__1 _b\"></span>las<span class=\"__1 _2\"></span>, Belgica 100,00% Pharma Mar Ges<span class=\"__1 _3\"></span>.m.b.H Teinfaltstra\u00dfe 9/7<span class=\"__1 _3\"></span>, 1010 Viena, Au<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>tria 100,00% Sylentis, S.A<span class=\"__1 _3\"></span>.U.  Pza. del Des<span class=\"__1 _3\"></span>cubridor Diego de Or<span class=\"__1 _b\"></span>das, <span class=\"__1 _2\"></span>3 Madrid 100,00%<span class=\"__1 _22\"> </span>No e<span class=\"__1 _3\"></span>xis<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>n ca<span class=\"__1 _b\"></span>mbio<span class=\"__1 _b\"></span>s adi<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>al<span class=\"__1 _b\"></span>es <span class=\"__1 _2\"></span>al<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de l<span class=\"__1 _3\"></span>a sa<span class=\"__1 _b\"></span>lida<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span> Gen\u00f3<span class=\"__1 _b\"></span>mi<span class=\"__1 _3\"></span>ca, S<span class=\"__1 _3\"></span>.A<span class=\"__1 _3\"></span>.U.<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>den<span class=\"__1 _b\"></span>tro<span class=\"__1 _3\"></span> del<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>per<span class=\"__1 _b\"></span>\u00edme<span class=\"__1 _3\"></span>tro<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span> con<span class=\"__1 _b\"></span>soli<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n, y n<span class=\"__1 _3\"></span>o<span class=\"__1 _3\"></span> ha<span class=\"__1 _3\"></span>y n<span class=\"__1 _b\"></span>ingu<span class=\"__1 _b\"></span>na o<span class=\"__1 _b\"></span>tra <span class=\"__1 _3\"></span>soci<span class=\"__1 _b\"></span>eda<span class=\"__1 _3\"></span>d q<span class=\"__1 _b\"></span>ue <span class=\"__1 _b\"></span>se co<span class=\"__1 _b\"></span>nsol<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>e po<span class=\"__1 _b\"></span>r un <span class=\"__1 _b\"></span>m\u00e9to<span class=\"__1 _b\"></span>do <span class=\"__1 _b\"></span>dife<span class=\"__1 _b\"></span>rent<span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>. A <span class=\"__1 _b\"></span><span class=\"ls0_1\">conti<span class=\"__1 _b\"></span>nua<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n, <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>o<span class=\"__1 _3\"></span>fr<span class=\"__1 _3\"></span>ece<span class=\"__1 _b\"></span> <span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>tall<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>l<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>so<span class=\"__1 _b\"></span>cied<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>pen<span class=\"__1 _b\"></span>die<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>Grup<span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>jun<span class=\"__1 _b\"></span>to <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>la<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>firm<span class=\"__1 _b\"></span>as <span class=\"__1 _b\"></span>qu<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>han<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>aud<span class=\"__1 _b\"></span>itad<span class=\"__1 _b\"></span>o </span>lo<span class=\"__1 _b\"></span>s est<span class=\"__1 _3\"></span>ado<span class=\"__1 _b\"></span>s fi<span class=\"__1 _b\"></span>nanci<span class=\"__1 _b\"></span>ero<span class=\"__1 _b\"></span>s co<span class=\"__1 _3\"></span>rr<span class=\"__1 _b\"></span>espo<span class=\"__1 _b\"></span>ndie<span class=\"__1 _b\"></span>ntes<span class=\"__1 _3\"></span> al<span class=\"__1 _b\"></span> eje<span class=\"__1 _b\"></span>rcic<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span> <span class=\"ls2\">2024</span>:<span class=\"ff4 fs4\"> </span>Nombre y Do<span class=\"__1 _3\"></span>micilio Auditor\u00eda estat<span class=\"__1 _3\"></span>utaria Pharma Mar US<span class=\"__1 _3\"></span>A INC  Walter &amp; Shuf<span class=\"__1 _3\"></span>fain, PC PharmaMar AG   PwC Pharma Mar Sarl<span class=\"__1 _3\"></span> KPMG Pharma Mar GmbH<span class=\"__1 _b\"></span>  No<span class=\"ls0_1\"> </span>Pharma Mar Srl<span class=\"__1 _3\"></span>  PwC Pharma Mar, Srl (B\u00e9<span class=\"__1 _b\"></span>lgica)  KPMG Pharma Mar Ges<span class=\"__1 _3\"></span>.m.b.H No<span class=\"ls0_1\"> </span>Sylentis, S.A<span class=\"__1 _3\"></span>.U.   KPMG Des<span class=\"__1 _b\"></span>cri<span class=\"__1 _3\"></span>pci<span class=\"__1 _b\"></span>\u00f3n de<span class=\"__1 _b\"></span> las<span class=\"__1 _3\"></span> s<span class=\"__1 _3\"></span>oci<span class=\"__1 _b\"></span>ed<span class=\"__1 _3\"></span>ade<span class=\"__1 _b\"></span>s de<span class=\"__1 _3\"></span>pen<span class=\"__1 _3\"></span>die<span class=\"__1 _b\"></span>ntes<span class=\"__1 _b\"></span> La actividad principal de <span class=\"__1 _3\"></span>las sociedades del Grupo, en <span class=\"__1 _b\"></span>t<span class=\"__1 _2\"></span>odos los casos consolidadas por i<span class=\"__1 _3\"></span>ntegraci\u00f3n global, al 31 de diciembre de <span class=\"__1 _2\"></span>2024 <span class=\"lse\">y <span class=\"ls8\">202</span></span>3<span class=\"lsa\">, </span>es<span class=\"__1 _2\"></span> la siguiente:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a Ma<span class=\"__1 _b\"></span>r US<span class=\"__1 _3\"></span>A:<span class=\"__1 _3\"></span> De<span class=\"__1 _b\"></span>sarro<span class=\"__1 _b\"></span>llo <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>nego<span class=\"__1 _b\"></span>cio <span class=\"__1 _b\"></span>en E<span class=\"__1 _b\"></span>stado<span class=\"__1 _b\"></span>s Un<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>os.<span class=\"__1 _3\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>aMar<span class=\"__1 _b\"></span> AG: <span class=\"__1 _b\"></span>La c<span class=\"__1 _3\"></span>om<span class=\"__1 _3\"></span>erci<span class=\"__1 _b\"></span>al<span class=\"__1 _3\"></span>iza<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>prod<span class=\"__1 _3\"></span>uct<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>farm<span class=\"__1 _b\"></span>ac\u00e9<span class=\"__1 _3\"></span>ut<span class=\"__1 _3\"></span>ico<span class=\"__1 _b\"></span>s en <span class=\"__1 _b\"></span>el <span class=\"__1 _3\"></span>mer<span class=\"__1 _b\"></span>cado<span class=\"__1 _b\"></span> sui<span class=\"__1 _b\"></span>zo. </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a Ma<span class=\"__1 _b\"></span>r SA<span class=\"__1 _b\"></span>RL: <span class=\"__1 _3\"></span>La<span class=\"__1 _3\"></span> co<span class=\"__1 _b\"></span>merci<span class=\"__1 _b\"></span>ali<span class=\"__1 _3\"></span>zaci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>prod<span class=\"__1 _b\"></span>ucto<span class=\"__1 _b\"></span>s fa<span class=\"__1 _b\"></span>rmac\u00e9<span class=\"__1 _b\"></span>uti<span class=\"__1 _3\"></span>cos<span class=\"__1 _b\"></span> en <span class=\"__1 _b\"></span>el m<span class=\"__1 _b\"></span>ercad<span class=\"__1 _b\"></span>o f<span class=\"__1 _b\"></span>ranc\u00e9<span class=\"__1 _b\"></span>s. </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a Ma<span class=\"__1 _b\"></span>r Gmb<span class=\"__1 _b\"></span>H: L<span class=\"__1 _b\"></span>a com<span class=\"__1 _b\"></span>erci<span class=\"__1 _b\"></span>ali<span class=\"__1 _b\"></span>zaci\u00f3<span class=\"__1 _b\"></span>n de<span class=\"__1 _b\"></span> pro<span class=\"__1 _3\"></span>du<span class=\"__1 _3\"></span>cto<span class=\"__1 _b\"></span>s fa<span class=\"__1 _b\"></span>rmac<span class=\"__1 _3\"></span>\u00e9u<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>cos<span class=\"__1 _b\"></span> en <span class=\"__1 _b\"></span>el m<span class=\"__1 _b\"></span>ercad<span class=\"__1 _b\"></span>o a<span class=\"__1 _b\"></span>lem<span class=\"__1 _3\"></span>\u00e1n. </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a Ma<span class=\"__1 _b\"></span>r S.<span class=\"__1 _b\"></span>r.l.<span class=\"__1 _3\"></span>: L<span class=\"__1 _b\"></span>a co<span class=\"__1 _3\"></span>me<span class=\"__1 _3\"></span>rci<span class=\"__1 _b\"></span>ali<span class=\"__1 _b\"></span>zaci\u00f3<span class=\"__1 _b\"></span>n de<span class=\"__1 _b\"></span> pro<span class=\"__1 _3\"></span>duc<span class=\"__1 _b\"></span>tos <span class=\"__1 _b\"></span>farm<span class=\"__1 _b\"></span>ac\u00e9u<span class=\"__1 _b\"></span>tico<span class=\"__1 _3\"></span>s e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> m<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>cad<span class=\"__1 _b\"></span>o it<span class=\"__1 _b\"></span>ali<span class=\"__1 _3\"></span>an<span class=\"__1 _3\"></span>o. </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a Ma<span class=\"__1 _b\"></span>r <span class=\"lsb\">S.</span>r.l<span class=\"__1 _b\"></span>. B\u00e9<span class=\"__1 _b\"></span>lgi<span class=\"__1 _3\"></span>ca:<span class=\"__1 _b\"></span> <span class=\"ls2\">La c</span>omer<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>liza<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e p<span class=\"__1 _b\"></span>rodu<span class=\"__1 _b\"></span>ctos<span class=\"__1 _3\"></span> fa<span class=\"__1 _b\"></span>rma<span class=\"__1 _b\"></span>c\u00e9uti<span class=\"__1 _b\"></span>cos <span class=\"__1 _b\"></span>en e<span class=\"__1 _b\"></span>l me<span class=\"__1 _b\"></span>rcado<span class=\"__1 _b\"></span> bel<span class=\"__1 _b\"></span>ga. </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a  M<span class=\"__1 _b\"></span>ar <span class=\"__1 _11\"> </span>Ge<span class=\"__1 _b\"></span>s.m.b<span class=\"__1 _b\"></span>.H <span class=\"__1 _a\"> </span>(Au<span class=\"__1 _3\"></span>str<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span>):<span class=\"__1 _b\"></span>  La<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>come<span class=\"__1 _b\"></span>rcial<span class=\"__1 _b\"></span>iza<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _3\"></span>  d<span class=\"__1 _b\"></span>e  p<span class=\"__1 _b\"></span>rodu<span class=\"__1 _b\"></span>ctos<span class=\"__1 _b\"></span>  fa<span class=\"__1 _3\"></span>rma<span class=\"__1 _b\"></span>c\u00e9ut<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>co<span class=\"__1 _3\"></span>s <span class=\"__1 _a\"> </span>en <span class=\"__1 _a\"> </span>el <span class=\"__1 _a\"> </span>merc<span class=\"__1 _b\"></span>ado </span>au<span class=\"__1 _3\"></span>str<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span>co.<span class=\"__1 _b\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>Syl<span class=\"__1 _b\"></span>enti<span class=\"__1 _b\"></span>s, S<span class=\"__1 _b\"></span>.A.U<span class=\"__1 _b\"></span>. :<span class=\"__1 _3\"></span> L<span class=\"__1 _3\"></span>a i<span class=\"__1 _b\"></span>nve<span class=\"__1 _b\"></span>stig<span class=\"__1 _3\"></span>aci<span class=\"__1 _b\"></span>\u00f3n, <span class=\"__1 _b\"></span>desar<span class=\"__1 _b\"></span>rol<span class=\"__1 _3\"></span>lo<span class=\"__1 _3\"></span>, <span class=\"__1 _3\"></span>pro<span class=\"__1 _b\"></span>ducc<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _b\"></span>n y <span class=\"__1 _b\"></span>vent<span class=\"__1 _b\"></span>a de<span class=\"__1 _b\"></span> pr<span class=\"__1 _3\"></span>od<span class=\"__1 _3\"></span>uct<span class=\"__1 _3\"></span>o<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>con<span class=\"__1 _b\"></span> act<span class=\"__1 _b\"></span>ivid<span class=\"__1 _b\"></span>ad t<span class=\"__1 _b\"></span>erap<span class=\"__1 _3\"></span>\u00e9ut<span class=\"__1 _b\"></span>ica<span class=\"__1 _b\"></span> </span>ba<span class=\"__1 _3\"></span>sad<span class=\"__1 _b\"></span>a e<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>dism<span class=\"__1 _b\"></span>inu<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n o<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>sil<span class=\"__1 _b\"></span>enci<span class=\"__1 _b\"></span>amie<span class=\"__1 _b\"></span>nto <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>expr<span class=\"__1 _b\"></span>esi\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>g\u00e9ni<span class=\"__1 _b\"></span>ca, <span class=\"__1 _b\"></span>as\u00ed <span class=\"__1 _b\"></span>como<span class=\"__1 _b\"></span> lo<span class=\"__1 _b\"></span>s <span class=\"__1 _3\"></span>der<span class=\"__1 _b\"></span>iva<span class=\"__1 _3\"></span>dos<span class=\"__1 _3\"></span> fa<span class=\"__1 _b\"></span>rma<span class=\"__1 _b\"></span>c\u00e9uti<span class=\"__1 _b\"></span>cos<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span> lo<span class=\"__1 _b\"></span>s mism<span class=\"__1 _b\"></span>os en<span class=\"__1 _b\"></span> dif<span class=\"__1 _3\"></span>er<span class=\"__1 _b\"></span>ente<span class=\"__1 _b\"></span>s for<span class=\"__1 _b\"></span>mula<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>es<span class=\"__1 _b\"></span> y apl<span class=\"__1 _b\"></span>icad<span class=\"__1 _b\"></span>os p<span class=\"__1 _3\"></span>or d<span class=\"__1 _b\"></span>ife<span class=\"__1 _3\"></span>ren<span class=\"__1 _b\"></span>tes <span class=\"__1 _b\"></span>v\u00edas<span class=\"__1 _3\"></span> a t<span class=\"__1 _3\"></span>od<span class=\"__1 _3\"></span>o t<span class=\"__1 _b\"></span>ipo<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> en<span class=\"__1 _3\"></span>fer<span class=\"__1 _b\"></span>meda<span class=\"__1 _b\"></span>des,<span class=\"__1 _b\"></span> sin<span class=\"__1 _b\"></span> que<span class=\"__1 _b\"></span> ten<span class=\"__1 _b\"></span>ga n<span class=\"__1 _b\"></span>ing\u00fa<span class=\"__1 _b\"></span>n pr<span class=\"__1 _b\"></span>oduct<span class=\"__1 _b\"></span>o en<span class=\"__1 _b\"></span> el<span class=\"__1 _3\"></span> me<span class=\"__1 _b\"></span>rcado<span class=\"__1 _b\"></span> a f<span class=\"__1 _b\"></span>echa<span class=\"__1 _3\"></span> a<span class=\"__1 _3\"></span>ct<span class=\"__1 _3\"></span>ua<span class=\"__1 _3\"></span>l.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "2.<span class=\"ls0_1\"> <span class=\"__1 _7\"> </span>POL\u00cdT<span class=\"__1 _3\"></span>ICA<span class=\"__1 _b\"></span>S CO<span class=\"__1 _3\"></span>NT<span class=\"__1 _3\"></span>ABL<span class=\"__1 _b\"></span>ES </span>A <span class=\"__1 _b\"></span>cont<span class=\"__1 _2\"></span>inuaci\u00f3n, se <span class=\"__1 _b\"></span>describen las <span class=\"__1 _b\"></span>principales pol\u00edticas <span class=\"__1 _b\"></span>conta<span class=\"__1 _2\"></span>bles <span class=\"__1 _b\"></span>ado<span class=\"__1 _2\"></span>ptadas <span class=\"__1 _3\"></span>en <span class=\"__1 _3\"></span>la <span class=\"__1 _3\"></span>p<span class=\"__1 _2\"></span>reparaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _b\"></span>de esta<span class=\"lse\">s <span class=\"__1 _b\"></span><span class=\"ls0_1\">cuent<span class=\"__1 _2\"></span>as </span></span>anuales consolidadas<span class=\"__1 _2\"></span>. Esta<span class=\"__1 _2\"></span>s pol\u00edticas se han apl<span class=\"__1 _2\"></span>icado de manera<span class=\"__1 _2\"></span> uniforme para t<span class=\"__1 _2\"></span>odos los a\u00f1os present<span class=\"__1 _2\"></span>ados, salvo que se indique <span class=\"__1 _2\"></span>lo contrario.<span class=\"__1 _2\"></span> 2.1<span class=\"ls0_1\"> Ba<span class=\"__1 _b\"></span>ses <span class=\"__1 _b\"></span>de p<span class=\"__1 _3\"></span>re<span class=\"__1 _3\"></span>sen<span class=\"__1 _b\"></span>taci<span class=\"__1 _3\"></span>\u00f3n </span>Las <span class=\"__1 _d\"></span>presentes <span class=\"__1 _8\"> </span>cuentas <span class=\"__1 _d\"></span>anuales <span class=\"__1 _d\"></span>consol<span class=\"__1 _2\"></span>idadas <span class=\"__1 _d\"></span>del <span class=\"__1 _8\"> </span>ejercicio <span class=\"__1 _8\"> </span>2024 <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>las<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>del <span class=\"__1 _d\"></span>ejerci<span class=\"__1 _2\"></span>cio <span class=\"__1 _d\"></span>20<span class=\"__1 _2\"></span>23, <span class=\"__1 _d\"></span>presentadas <span class=\"__1 _8\"> </span>a efectos  comparativos,  se  han  preparado  de  acuerdo  con <span class=\"__1 _11\"> </span>las  Normas  Internacionales  de  Informaci\u00f3n Financiera <span class=\"__1 _d\"> </span>e <span class=\"__1 _d\"> </span>i<span class=\"__1 _2\"></span>nterpretacion<span class=\"__1 _2\"></span>es <span class=\"__1 _d\"></span>CINIIF <span class=\"__1 _d\"></span>a<span class=\"__1 _2\"></span>doptadas <span class=\"__1 _d\"></span>para<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>su <span class=\"__1 _8\"> </span>utilizaci\u00f3n <span class=\"__1 _d\"></span>en <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>Uni\u00f3n <span class=\"__1 _d\"></span>Europea,<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>conforme <span class=\"__1 _d\"> </span>a<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>lo establecido en el <span class=\"__1 _3\"></span>Reglamento (CE) n\u00ba 1606/2002 del Parlamento Europeo y <span class=\"__1 _b\"></span>en el Consejo del 19<span class=\"__1 _3\"></span> de julio de 2002<span class=\"ls0_1\"> <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>conforme <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>los <span class=\"__1 _9\"></span>requerimientos <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>format<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>m<span class=\"__1 _2\"></span>arcado <span class=\"__1 _2\"></span>estab<span class=\"__1 _2\"></span>lecidos <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>Reglam<span class=\"__1 _2\"></span>ento <span class=\"__1 _2\"></span>Deleg<span class=\"__1 _2\"></span>ado <span class=\"__1 _2\"></span>UE<span class=\"__1 _2\"></span> </span>2019<span class=\"ls0_1\">/815 de la Comisi\u00f3n Europea , <span class=\"__1 _3\"></span>en virtud <span class=\"__1 _3\"></span>de los cuales todas <span class=\"__1 _3\"></span>las sociedades que se <span class=\"__1 _b\"></span>rij<span class=\"__1 _2\"></span>an por <span class=\"__1 _b\"></span>el Derecho<span class=\"__1 _2\"></span> </span>de un Estado miembro d<span class=\"__1 _2\"></span>e la Uni\u00f3n Europea, y cuyos<span class=\"__1 _2\"></span> valores coticen en un merc<span class=\"__1 _2\"></span>ado regulado de algu<span class=\"__1 _2\"></span>no de los Estados qu<span class=\"__1 _2\"></span>e la conform<span class=\"__1 _2\"></span>an, deber\u00e1n<span class=\"__1 _2\"></span> presentar sus<span class=\"__1 _9\"></span> cuentas cons<span class=\"__1 _2\"></span>olidadas de l<span class=\"__1 _2\"></span>os ejerc<span class=\"__1 _2\"></span>icios que se in<span class=\"__1 _2\"></span>icien a partir del 1 de enero<span class=\"__1 _2\"></span> de 2005 de acu<span class=\"__1 _2\"></span>erdo con las NII<span class=\"__1 _2\"></span>F que hayan sido ad<span class=\"__1 _2\"></span>optadas por la Un<span class=\"__1 _2\"></span>i\u00f3n Europea<span class=\"__1 _22\"> </span>La<span class=\"lse\">s <span class=\"ls0_1\">cuentas a<span class=\"__1 _2\"></span>nuales conso<span class=\"__1 _2\"></span>lidadas <span class=\"__1 _2\"></span>se han <span class=\"__1 _2\"></span>elaborado d<span class=\"__1 _2\"></span>e acuerdo co<span class=\"__1 _2\"></span>n el enfo<span class=\"__1 _2\"></span>que de c<span class=\"__1 _2\"></span>oste hist\u00f3rico,<span class=\"__1 _9\"></span> aunque<span class=\"__1 _2\"></span> </span></span>modificado <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>cas<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _10\"></span>activos <span class=\"__1 _9\"></span>financ<span class=\"__1 _2\"></span>ieros <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>val<span class=\"__1 _2\"></span>or <span class=\"__1 _9\"></span>razonable <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>otro <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>esultado <span class=\"__1 _9\"></span>global <span class=\"__1 _c\"></span><span class=\"lsf\">y </span>activos y pasivos financ<span class=\"__1 _2\"></span>ieros (incluidos derivad<span class=\"__1 _2\"></span>os)<span class=\"__1 _2\"></span>, a valor razo<span class=\"__1 _2\"></span>nable con cambios<span class=\"__1 _2\"></span> en resultados<span class=\"__1 _2\"></span>. <span class=\"__1 _2\"></span> La <span class=\"__1 _b\"></span>preparaci\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>estados <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>inancieros <span class=\"__1 _b\"></span>conformes <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>las<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>NIIF <span class=\"__1 _b\"></span>exige <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>uso <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>ciertas <span class=\"__1 _b\"></span>estimaciones <span class=\"__1 _b\"></span>contables cr\u00edticas. Tambi\u00e9n <span class=\"__1 _b\"></span>exige a <span class=\"__1 _b\"></span>la Direcci\u00f3n <span class=\"__1 _3\"></span>que ejerza <span class=\"__1 _b\"></span>su juicio <span class=\"__1 _b\"></span>en el <span class=\"__1 _b\"></span>pr<span class=\"__1 _2\"></span>oceso de <span class=\"__1 _b\"></span>aplicar las <span class=\"__1 _3\"></span>pol\u00edticas contables <span class=\"__1 _b\"></span>del<span class=\"__1 _2\"></span> Grupo. <span class=\"__1 _2\"></span>En <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>Nota <span class=\"__1 _2\"></span>4 <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>revelan <span class=\"__1 _9\"></span>las <span class=\"__1 _2\"></span>\u00e1reas <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>implican <span class=\"__1 _9\"></span>un <span class=\"__1 _2\"></span>mayo<span class=\"__1 _2\"></span>r <span class=\"__1 _9\"></span>grado <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>juicio <span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>complejidad <span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>las <span class=\"__1 _2\"></span>\u00e1reas<span class=\"__1 _2\"></span> donde las hip\u00f3tesis y es<span class=\"__1 _2\"></span>timac<span class=\"__1 _2\"></span>iones son significat<span class=\"__1 _2\"></span>ivas para la<span class=\"lse\">s </span>cu<span class=\"__1 _2\"></span>entas anuales c<span class=\"__1 _2\"></span>onsolidadas<span class=\"__1 _2\"></span>. Las pol\u00edticas contables aplicadas en la elaboraci\u00f3n de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span><span class=\"ls10\">la<span class=\"lse\">s </span></span>cuentas anuales consolidadas<span class=\"__1 _2\"></span> al 31 de diciembre de <span class=\"ls0_1\">202<span class=\"__1 _2\"></span>4 <span class=\"__1 _2\"></span>guardan <span class=\"__1 _2\"></span>uniformid<span class=\"__1 _2\"></span>ad con <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>ut<span class=\"__1 _2\"></span>ilizadas <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>preparaci\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>la<span class=\"lse\">s <span class=\"__1 _2\"></span></span>cuentas<span class=\"__1 _2\"></span> anua<span class=\"__1 _2\"></span>les consol<span class=\"__1 _2\"></span>idadas <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>l </span>ejercicio <span class=\"__1 _9\"></span>term<span class=\"__1 _2\"></span>inado <span class=\"__1 _9\"></span>al <span class=\"__1 _10\"></span>31 <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>diciembre <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>2<span class=\"__1 _2\"></span>023<span class=\"lsa\">. <span class=\"__1 _9\"></span></span>Las <span class=\"__1 _10\"></span>estimac<span class=\"__1 _2\"></span>iones <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>ignificativas <span class=\"__1 _10\"></span>realizadas <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>estados financieros del ejerc<span class=\"__1 _2\"></span>icio 2024 asi<span class=\"__1 _2\"></span>mismo guardan u<span class=\"__1 _2\"></span>niformi<span class=\"__1 _2\"></span>dad con las real<span class=\"__1 _2\"></span>izadas en los del ejercicio <span class=\"__1 _2\"></span><span class=\"ls8\">202<span class=\"__1 _2\"></span></span>3.  La<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>cif<span class=\"__1 _b\"></span>ras <span class=\"__1 _b\"></span>co<span class=\"__1 _b\"></span>nten<span class=\"__1 _b\"></span>idas<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>d<span class=\"__1 _3\"></span>ocu<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>os <span class=\"__1 _b\"></span>que<span class=\"__1 _b\"></span> c<span class=\"__1 _b\"></span>ompo<span class=\"__1 _b\"></span>nen <span class=\"__1 _b\"></span>e<span class=\"__1 _3\"></span>sta<span class=\"ls5\">s <span class=\"__1 _b\"></span><span class=\"ls0_1\">cu<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>ta<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>anua<span class=\"__1 _b\"></span>les <span class=\"__1 _b\"></span>co<span class=\"__1 _b\"></span>nsol<span class=\"__1 _b\"></span>ida<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>est<span class=\"__1 _3\"></span>\u00e1n <span class=\"__1 _b\"></span>e<span class=\"__1 _b\"></span>xpresa<span class=\"__1 _b\"></span>das<span class=\"__1 _b\"></span> </span></span>en<span class=\"__1 _3\"></span> m<span class=\"__1 _3\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>de e<span class=\"__1 _b\"></span>uros.<span class=\"__1 _b\"></span> 2.2<span class=\"ls0_1\"> No<span class=\"__1 _b\"></span>rmas<span class=\"__1 _3\"></span>, <span class=\"__1 _2\"></span>modi<span class=\"__1 _b\"></span>fic<span class=\"__1 _3\"></span>aci<span class=\"__1 _b\"></span>one<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>int<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>pre<span class=\"__1 _b\"></span>taci<span class=\"__1 _b\"></span>ones<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>obl<span class=\"__1 _b\"></span>iga<span class=\"__1 _3\"></span>to<span class=\"__1 _3\"></span>ria<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>para<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>todo<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>lo<span class=\"__1 _3\"></span>s ejer<span class=\"__1 _b\"></span>cici<span class=\"__1 _b\"></span>os <span class=\"__1 _2\"></span>come<span class=\"__1 _3\"></span>nza<span class=\"__1 _b\"></span>dos<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>1 </span>de <span class=\"__1 _b\"></span>ener<span class=\"__1 _b\"></span>o de <span class=\"__1 _b\"></span><span class=\"ls2\">2024<span class=\"ls0_1\">  </span></span>En el ejercicio 2024 las siguientes normas y modificaciones a normas ya existentes han sido adoptadas por la U<span class=\"__1 _2\"></span>ni\u00f3n <span class=\"__1 _2\"></span>Europea, <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>entr<span class=\"__1 _2\"></span>ada <span class=\"__1 _2\"></span>en v<span class=\"__1 _2\"></span>i<span class=\"__1 _2\"></span>gor e<span class=\"__1 _2\"></span>l 1<span class=\"__1 _2\"></span> de <span class=\"__1 _9\"></span>enero <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>2024, <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>han <span class=\"__1 _2\"></span>sido <span class=\"__1 _2\"></span>aplic<span class=\"__1 _2\"></span>adas <span class=\"__1 _2\"></span>por <span class=\"__1 _2\"></span>Pharma <span class=\"__1 _2\"></span>Mar, <span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>su aplicaci\u00f3n puede af<span class=\"__1 _2\"></span>ectar al Grupo en<span class=\"__1 _2\"></span> el futuro:<span class=\"__1 _2\"></span> \u2013<span class=\"ff2_1\"> <span class=\"__1 _f\"> </span></span>NIC <span class=\"__1 _10\"></span>1 <span class=\"__1 _c\"></span>(<span class=\"__1 _2\"></span>Modificaci\u00f3n) <span class=\"__1 _c\"></span>\u201cPresentaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>estados <span class=\"__1 _c\"></span>financ<span class=\"__1 _2\"></span>ieros\u201d <span class=\"__1 _c\"></span>cuyo <span class=\"__1 _c\"></span>objetivo <span class=\"__1 _c\"></span>consis<span class=\"__1 _2\"></span>te <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>clarificar <span class=\"__1 _c\"></span>la clasificaci\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>pasivos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>corrientes <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>no <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>orrientes. <span class=\"__1 _9\"></span>En <span class=\"__1 _9\"></span>concreto<span class=\"__1 _2\"></span>, <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>centra <span class=\"__1 _9\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>aquellos <span class=\"__1 _9\"></span>pasivos derivados <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>un <span class=\"__1 _9\"></span>contrato <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>deuda <span class=\"__1 _9\"></span>sujeto <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>cond<span class=\"__1 _2\"></span>iciones <span class=\"__1 _2\"></span>de<span class=\"__1 _9\"></span> <span class=\"__1 _2\"></span>cum<span class=\"__1 _2\"></span>plimiento <span class=\"__1 _9\"></span>(covenants) <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>regular <span class=\"__1 _9\"></span>su desglose en los estad<span class=\"__1 _2\"></span>os financieros.   <span class=\"__1 _2\"></span> - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIIF <span class=\"__1 _d\"> </span>16 <span class=\"__1 _d\"> </span>(Mod<span class=\"__1 _2\"></span>ificaci\u00f3n) <span class=\"__1 _d\"> </span>\u201cArr<span class=\"__1 _2\"></span>endamientos\u201d. <span class=\"__1 _d\"> </span>El <span class=\"__1 _8\"> </span>objetivo <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>esta <span class=\"__1 _8\"> </span>enmienda <span class=\"__1 _d\"> </span>es <span class=\"__1 _d\"> </span>esp<span class=\"__1 _2\"></span>ecificar <span class=\"__1 _d\"> </span>c\u00f3mo <span class=\"__1 _d\"> </span>u<span class=\"__1 _2\"></span>n </span>vendedor-arrend<span class=\"__1 _2\"></span>atario valora <span class=\"__1 _b\"></span>posterior<span class=\"__1 _2\"></span>mente aquellas <span class=\"__1 _3\"></span>transacciones que <span class=\"__1 _b\"></span>cum<span class=\"__1 _2\"></span>plen los requisitos de la <span class=\"__1 _2\"></span>NIIF <span class=\"__1 _10\"></span>15 <span class=\"__1 _9\"></span>aquellos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>ingresos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>procedentes <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>contratos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>clientes <span class=\"__1 _9\"></span>p<span class=\"__1 _2\"></span>ara <span class=\"__1 _9\"></span>ser <span class=\"__1 _9\"></span>contabiliza<span class=\"__1 _2\"></span>dos <span class=\"__1 _9\"></span>como una venta. - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIC 7 \u201cEstados <span class=\"__1 _2\"></span>de flujos <span class=\"__1 _2\"></span>de efectivo\u201d <span class=\"__1 _2\"></span>y NIIF <span class=\"__1 _2\"></span>7 \u201cInstrumentos <span class=\"__1 _2\"></span>financieros: <span class=\"__1 _2\"></span>Informaci\u00f3n a <span class=\"__1 _2\"></span>revelar\u201d. La<span class=\"__1 _2\"></span> </span>modificaci\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>ambas <span class=\"__1 _9\"></span>normas <span class=\"__1 _9\"></span>esta<span class=\"__1 _2\"></span>blece <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>debe <span class=\"__1 _2\"></span>desg<span class=\"__1 _2\"></span>losar <span class=\"__1 _9\"></span>informaci\u00f3n <span class=\"__1 _9\"></span>sobre <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>acuerdos de <span class=\"__1 _2\"></span>confirming <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>permita <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>usu<span class=\"__1 _2\"></span>arios <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _2\"></span>estad<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>financieros <span class=\"__1 _9\"></span>evaluar <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>efectos <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>dichos acuerdos sobre los pa<span class=\"__1 _3\"></span>sivos, flujos de efectivo <span class=\"__1 _3\"></span>y sobre la expo<span class=\"__1 _3\"></span>sici\u00f3n del Grupo al <span class=\"__1 _b\"></span>ri<span class=\"__1 _2\"></span>esgo de liquide<span class=\"__1 _2\"></span><span class=\"lse\">z.</span> La <span class=\"__1 _c\"></span>entrada <span class=\"__1 _d\"></span>en <span class=\"__1 _c\"></span>vigor <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>normas <span class=\"__1 _c\"></span>anteriormen<span class=\"__1 _2\"></span>te <span class=\"__1 _c\"></span>me<span class=\"__1 _2\"></span>ncionadas <span class=\"__1 _c\"></span>no <span class=\"__1 _d\"></span>ha <span class=\"__1 _c\"></span>tenido <span class=\"__1 _d\"></span>un <span class=\"__1 _c\"></span>impacto<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>significativo<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>en Pharma Mar.<span class=\"__1 _2\"></span> 2.3<span class=\"ls0_1\"> No<span class=\"__1 _b\"></span>rmas<span class=\"__1 _3\"></span>, modi<span class=\"__1 _b\"></span>fica<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>es e<span class=\"__1 _3\"></span> inter<span class=\"__1 _b\"></span>pret<span class=\"__1 _3\"></span>ac<span class=\"__1 _3\"></span>io<span class=\"__1 _b\"></span>nes que to<span class=\"__1 _3\"></span>da<span class=\"__1 _b\"></span>v\u00eda no han<span class=\"__1 _3\"></span> entra<span class=\"__1 _b\"></span>do en vig<span class=\"__1 _b\"></span>or,  <span class=\"__1 _9\"></span>per<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>ya han<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>sido<span class=\"__1 _b\"></span> </span>ado<span class=\"__1 _b\"></span>ptad<span class=\"__1 _3\"></span>as<span class=\"__1 _3\"></span> po<span class=\"__1 _3\"></span>r <span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span> U<span class=\"__1 _b\"></span>ni\u00f3n<span class=\"__1 _3\"></span> E<span class=\"__1 _3\"></span>uro<span class=\"__1 _b\"></span>pea <span class=\"__1 _3\"></span> A <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>fec<span class=\"__1 _2\"></span>ha <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>firma <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>est<span class=\"__1 _2\"></span>as <span class=\"__1 _10\"></span>cuentas <span class=\"__1 _10\"></span>anuales<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>onsolidadas, <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>IA<span class=\"__1 _2\"></span>SB <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>IFRS <span class=\"__1 _10\"></span>Interpret<span class=\"__1 _2\"></span>ations <span class=\"__1 _10\"></span>Committee hab\u00edan <span class=\"__1 _8\"> </span>publicado <span class=\"__1 _8\"> </span>las <span class=\"__1 _8\"> </span>normas, <span class=\"__1 _8\"> </span>modificaciones <span class=\"__1 _8\"> </span>e <span class=\"__1 _8\"> </span>interpretaciones <span class=\"__1 _8\"> </span>que <span class=\"__1 _8\"> </span>se <span class=\"__1 _8\"> </span>detallan <span class=\"__1 _8\"> </span>a <span class=\"__1 _d\"></span>con<span class=\"__1 _2\"></span>tinuaci\u00f3n <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>cuya aplicaci\u00f3n obligatoria es <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span> partir <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>el ejercicio <span class=\"__1 _3\"></span>2025. Pharma Mar <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>onsidera que las <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>iguientes podr\u00edan <span class=\"__1 _3\"></span>ser de aplicaci\u00f3n para e<span class=\"__1 _2\"></span>l Grupo, si bien no ha<span class=\"__1 _2\"></span>n sido adoptada<span class=\"__1 _2\"></span>s con anticipa<span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>i\u00f3n:  - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIC <span class=\"__1 _d\"> </span>21 <span class=\"__1 _d\"> </span>\u201cEf<span class=\"__1 _2\"></span>ecto <span class=\"__1 _d\"> </span>de <span class=\"__1 _8\"> </span>las <span class=\"__1 _d\"> </span>variaciones <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"> </span>las <span class=\"__1 _d\"> </span>tasas <span class=\"__1 _d\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _d\"> </span>camb<span class=\"__1 _2\"></span>io <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>la<span class=\"__1 _2\"></span> <span class=\"__1 _d\"> </span>moneda <span class=\"__1 _d\"> </span>ex<span class=\"__1 _2\"></span>tranjera\u201d <span class=\"__1 _d\"> </span>Con<span class=\"__1 _2\"></span> <span class=\"__1 _d\"> </span>esta </span>modificaci\u00f3n <span class=\"__1 _13\"> </span>el <span class=\"__1 _13\"> </span>IASB <span class=\"__1 _13\"> </span>pretende <span class=\"__1 _13\"> </span>aportar <span class=\"__1 _13\"> </span>may<span class=\"__1 _2\"></span>or <span class=\"__1 _13\"> </span>claridad <span class=\"__1 _13\"> </span>ante <span class=\"__1 _13\"> </span>la <span class=\"__1 _13\"> </span>ausencia <span class=\"__1 _13\"> </span>prolongada <span class=\"__1 _13\"> </span>de convertibilidad <span class=\"__1 _9\"></span>entre <span class=\"__1 _9\"></span>dos <span class=\"__1 _10\"></span>monedas. <span class=\"__1 _9\"></span>La <span class=\"__1 _9\"></span>fecha <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>entrada <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>vi<span class=\"__1 _2\"></span>gor <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>esta <span class=\"__1 _9\"></span>n<span class=\"__1 _9\"></span>orma <span class=\"__1 _9\"></span>propu<span class=\"__1 _2\"></span>esta <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>el IASB es el 1 de enero d<span class=\"__1 _2\"></span>e 2025. No se <span class=\"__1 _2\"></span>esperan impactos<span class=\"__1 _2\"></span> significativos en Pharma<span class=\"__1 _2\"></span> Mar.<span class=\"__1 _9\"></span> Normas, <span class=\"__1 _8\"> </span>interpretaciones<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>y <span class=\"__1 _d\"></span>modifica<span class=\"__1 _2\"></span>ciones <span class=\"__1 _8\"> </span>a <span class=\"__1 _8\"></span>las <span class=\"__1 _8\"> </span>normas <span class=\"__1 _d\"></span>e<span class=\"__1 _2\"></span>xistentes <span class=\"__1 _8\"> </span>que <span class=\"__1 _8\"> </span>q<span class=\"__1 _2\"></span>ue <span class=\"__1 _8\"> </span>a\u00fan <span class=\"__1 _8\"> </span>no <span class=\"__1 _d\"></span>han <span class=\"__1 _8\"> </span>sido adoptadas por la Uni\u00f3n <span class=\"__1 _2\"></span>Europea <span class=\"__1 _2\"></span> A la <span class=\"__1 _b\"></span>fecha<span class=\"__1 _2\"></span> de <span class=\"__1 _b\"></span>for<span class=\"__1 _2\"></span>mulaci\u00f3n de estas <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>uentas anuales <span class=\"__1 _3\"></span>consolidadas, la Junta <span class=\"__1 _3\"></span>de Normas Internacionales de Contabilidad <span class=\"__1 _c\"></span>(el<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>IASB, <span class=\"__1 _d\"> </span>por <span class=\"__1 _c\"></span>su <span class=\"__1 _d\"></span>siglas <span class=\"__1 _c\"></span>en <span class=\"__1 _d\"> </span>ingl\u00e9s, <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>orrespondie<span class=\"__1 _2\"></span>nte <span class=\"__1 _c\"></span>al <span class=\"__1 _d\"> </span>\u201cInternational <span class=\"__1 _d\"> </span>Accounting <span class=\"__1 _c\"></span>Stan<span class=\"__1 _2\"></span>dar<span class=\"__1 _9\"></span><span class=\"ff2_1\">ds </span>Board\u201d) y <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l Comit\u00e9 <span class=\"__1 _3\"></span>de Interpretaci\u00f3n de Informaci\u00f3n Financiera <span class=\"__1 _b\"></span>(<span class=\"__1 _2\"></span>CINIIF o IFRIC, <span class=\"__1 _3\"></span>por sus <span class=\"__1 _3\"></span>siglas en ingl\u00e9s, correspondientes <span class=\"__1 _d\"> </span>a <span class=\"__1 _10\"></span>\u201cIFR<span class=\"__1 _2\"></span>S <span class=\"__1 _d\"> </span>Interpretations <span class=\"__1 _c\"></span>Comm<span class=\"__1 _2\"></span>ittee\u201d), <span class=\"__1 _c\"></span>hab\u00ed<span class=\"__1 _2\"></span>an <span class=\"__1 _c\"></span>publicado <span class=\"__1 _d\"> </span>las <span class=\"__1 _c\"></span>normas, <span class=\"__1 _d\"></span>modificaciones <span class=\"__1 _c\"></span>e interpretaciones que<span class=\"__1 _2\"></span> se detallan <span class=\"__1 _2\"></span>a continuaci\u00f3<span class=\"__1 _2\"></span>n, que e<span class=\"__1 _2\"></span>st\u00e1n pendientes d<span class=\"__1 _2\"></span>e adopci\u00f3<span class=\"__1 _2\"></span>n por parte de l<span class=\"__1 _2\"></span>a Uni\u00f3n Europea. Pharma Mar c<span class=\"__1 _2\"></span>onsidera que l<span class=\"__1 _2\"></span>as siguientes podr\u00edan ser d<span class=\"__1 _2\"></span>e aplicaci\u00f3n par<span class=\"__1 _2\"></span>a el Grupo:<span class=\"__1 _9\"></span> - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIIF <span class=\"__1 _10\"></span>18 <span class=\"__1 _10\"></span>\u201cPresent<span class=\"__1 _2\"></span>aci\u00f3n <span class=\"__1 _10\"></span>e <span class=\"__1 _10\"></span>inf<span class=\"__1 _2\"></span>ormaci\u00f3n <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>reve<span class=\"__1 _2\"></span>lar <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>los <span class=\"__1 _c\"></span>estados <span class=\"__1 _10\"></span>financieros<span class=\"__1 _2\"></span>\u201d. <span class=\"__1 _10\"></span>La <span class=\"__1 _10\"></span>no<span class=\"__1 _2\"></span>rma <span class=\"__1 _9\"></span>t<span class=\"__1 _2\"></span>iene <span class=\"__1 _10\"></span>como </span>objetivo <span class=\"__1 _11\"> </span>mejorar <span class=\"__1 _11\"> </span>la <span class=\"__1 _a\"> </span>form<span class=\"__1 _2\"></span>a <span class=\"__1 _a\"> </span>en  que <span class=\"__1 _a\"> </span>las <span class=\"__1 _11\"> </span>entidades <span class=\"__1 _11\"> </span>muestran <span class=\"__1 _11\"> </span>sus <span class=\"__1 _11\"> </span>estados <span class=\"__1 _a\"> </span>f<span class=\"__1 _2\"></span>inancieros.  La <span class=\"__1 _8\"> </span>n<span class=\"__1 _2\"></span>orma introducir\u00e1 <span class=\"__1 _b\"></span>nu<span class=\"__1 _2\"></span>evas <span class=\"__1 _b\"></span>categor\u00ed<span class=\"__1 _2\"></span>as <span class=\"__1 _b\"></span>y <span class=\"__1 _3\"></span>subtotales <span class=\"__1 _3\"></span>en <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>uenta <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>esultados que <span class=\"__1 _b\"></span>har\u00e1n <span class=\"__1 _b\"></span>la <span class=\"__1 _3\"></span>informaci\u00f3n <span class=\"__1 _3\"></span>m\u00e1s comparable, <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>ontemplar\u00e1 <span class=\"__1 _a\"> </span>nuevos <span class=\"__1 _8\"> </span>r<span class=\"__1 _2\"></span>equisitos <span class=\"__1 _a\"> </span>en <span class=\"__1 _8\"> </span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _8\"> </span>agregaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _8\"> </span>y <span class=\"__1 _a\"> </span>desagregaci\u00f3<span class=\"__1 _2\"></span>n <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>i<span class=\"__1 _9\"></span>nformaci\u00f3n<span class=\"__1 _2\"></span> relevante para asegurarse de que no exi<span class=\"__1 _3\"></span>sta ocultaci\u00f3n e introducir\u00e1 Medidas de <span class=\"__1 _3\"></span>Desempe\u00f1o de un car\u00e1cter homog\u00e9neo. La fecha de entrada en<span class=\"__1 _3\"></span> vigor de esta norma propuesta por <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l IASB es <span class=\"__1 _3\"></span>el 1 de enero de 2027. Pharm<span class=\"__1 _2\"></span>a Mar analizar\u00e1 <span class=\"__1 _2\"></span>los potenciales <span class=\"__1 _2\"></span>ef<span class=\"__1 _2\"></span>ectos de la nor<span class=\"__1 _2\"></span>ma. - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIIF <span class=\"__1 _9\"></span>19 <span class=\"__1 _9\"></span>\u201cSubsid<span class=\"__1 _2\"></span>iaras <span class=\"__1 _9\"></span>sin <span class=\"__1 _10\"></span>obligaci\u00f3n <span class=\"__1 _9\"></span>p\u00fab<span class=\"__1 _2\"></span>lica <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>rendir <span class=\"__1 _10\"></span>cuentas: <span class=\"__1 _9\"></span>Infor<span class=\"__1 _2\"></span>maci\u00f3n <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>rev<span class=\"__1 _2\"></span>elar\u201d. <span class=\"__1 _9\"></span>Esta <span class=\"__1 _10\"></span>nueva </span>norma impone m<span class=\"__1 _2\"></span>enores <span class=\"__1 _2\"></span>requisitos en l<span class=\"__1 _2\"></span>a preparac<span class=\"__1 _2\"></span>i\u00f3n de los es<span class=\"__1 _2\"></span>tados financieros<span class=\"__1 _2\"></span> de las <span class=\"__1 _2\"></span>subsidiarias que no s<span class=\"__1 _2\"></span>on de i<span class=\"__1 _2\"></span>nter\u00e9s p\u00fab<span class=\"__1 _2\"></span>lico.  La <span class=\"__1 _2\"></span>fecha d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>entrada <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>vigor de <span class=\"__1 _2\"></span>esta norma <span class=\"__1 _2\"></span>propues<span class=\"__1 _2\"></span>ta por el <span class=\"__1 _2\"></span>IASB es el 1 de enero d<span class=\"__1 _2\"></span>e 2027. No se esperan <span class=\"__1 _2\"></span>impactos significat<span class=\"__1 _2\"></span>ivos en Pharma <span class=\"__1 _2\"></span>Mar.<span class=\"__1 _2\"></span> - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIIF <span class=\"__1 _b\"></span>9 <span class=\"__1 _b\"></span>\u201cInstrumentos <span class=\"__1 _b\"></span>financieros\u201d <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>NIIF <span class=\"__1 _b\"></span>7 <span class=\"__1 _14\"></span>\u201cInstrumentos<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>financieros: <span class=\"__1 _b\"></span>Divulgaciones\u201d<span class=\"__1 _2\"></span>: <span class=\"__1 _14\"></span>Las<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>enmiendas </span>a <span class=\"__1 _9\"></span>ambas <span class=\"__1 _10\"></span>normas <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>han <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>entrado <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>finalizar <span class=\"__1 _10\"></span>por <span class=\"__1 _9\"></span>un <span class=\"__1 _10\"></span>lado <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>revisi\u00f3n <span class=\"__1 _10\"></span>post<span class=\"__1 _2\"></span>-impl<span class=\"__1 _2\"></span>ementaci\u00f3n <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>los requerimientos <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>deterioro <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>NIIF <span class=\"__1 _c\"></span>9, <span class=\"__1 _c\"></span>concluyendo <span class=\"__1 _c\"></span>que <span class=\"__1 _c\"></span>los <span class=\"__1 _c\"></span>resultados <span class=\"__1 _c\"></span>han <span class=\"__1 _c\"></span>sido <span class=\"__1 _c\"></span>corr<span class=\"__1 _2\"></span>ectos, <span class=\"__1 _c\"></span>pero viendo <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>necesidad <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>abrir <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>nuevo <span class=\"__1 _b\"></span>proyec<span class=\"__1 _2\"></span>to <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>objetivo <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>mejorar <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>requisitos<span class=\"__1 _9\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>desglose del riesgo crediticio en NIIF 7 y, por otro lado, modifica<span class=\"__1 _2\"></span>r ambas normas para pode<span class=\"__1 _2\"></span>r adaptarse a las caracter\u00edsticas <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>contratos <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>co<span class=\"__1 _2\"></span>mpraventa <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>nerg\u00edas <span class=\"__1 _9\"></span>renovables. <span class=\"__1 _9\"></span>La <span class=\"__1 _10\"></span>fecha <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>entra<span class=\"__1 _2\"></span>da <span class=\"__1 _9\"></span>en vigor <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>es<span class=\"__1 _2\"></span>ta <span class=\"__1 _c\"></span>norma <span class=\"__1 _c\"></span>propues<span class=\"__1 _2\"></span>ta <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _c\"></span>el <span class=\"__1 _10\"></span>IA<span class=\"__1 _2\"></span>SB <span class=\"__1 _c\"></span>es <span class=\"__1 _c\"></span>el <span class=\"__1 _d\"></span>1 <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>en<span class=\"__1 _2\"></span>ero <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>2026. <span class=\"__1 _c\"></span>No <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>esperan <span class=\"__1 _d\"></span>impactos significativos en Pharma <span class=\"__1 _2\"></span>Mar<span class=\"__1 _22\"> </span>.<span class=\"__1 _2\"></span> 2.4<span class=\"ls0_1\"> P<span class=\"__1 _3\"></span>ri<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>pios <span class=\"__1 _b\"></span>de c<span class=\"__1 _b\"></span>onso<span class=\"__1 _3\"></span>lid<span class=\"__1 _b\"></span>aci<span class=\"__1 _b\"></span>\u00f3n </span>Dependientes <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>on <span class=\"__1 _c\"></span>todas<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>las <span class=\"__1 _c\"></span>entidad<span class=\"__1 _2\"></span>es <span class=\"__1 _c\"></span>sobre<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>las <span class=\"__1 _c\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>el <span class=\"__1 _d\"></span>Grupo <span class=\"__1 _c\"></span>tiene <span class=\"__1 _d\"></span>control. <span class=\"__1 _c\"></span>Se <span class=\"__1 _d\"></span>considera <span class=\"__1 _c\"></span>que <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>Grupo controla <span class=\"__1 _2\"></span>una<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>entidad <span class=\"__1 _9\"></span>cuando <span class=\"__1 _9\"></span>est\u00e1 <span class=\"__1 _9\"></span>expuesto,<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>o<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>tiene <span class=\"__1 _9\"></span>derecho <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>obte<span class=\"__1 _2\"></span>ner <span class=\"__1 _2\"></span>unos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>rendimie<span class=\"__1 _2\"></span>ntos <span class=\"__1 _2\"></span>var<span class=\"__1 _2\"></span>iables <span class=\"__1 _2\"></span>por<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>su implicaci\u00f3n <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>partic<span class=\"__1 _2\"></span>ipada, <span class=\"__1 _10\"></span>o <span class=\"__1 _9\"></span>t<span class=\"__1 _2\"></span>iene <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>erecho <span class=\"__1 _10\"></span>sobre <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _10\"></span>mismos, <span class=\"__1 _9\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>t<span class=\"__1 _2\"></span>iene <span class=\"__1 _9\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>capac<span class=\"__1 _2\"></span>idad <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>uti<span class=\"__1 _2\"></span>lizar <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>u <span class=\"__1 _9\"></span>poder sobre ella <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>influir s<span class=\"__1 _2\"></span>obre <span class=\"__1 _2\"></span>tales re<span class=\"__1 _2\"></span>ndimientos. <span class=\"__1 _2\"></span>Las d<span class=\"__1 _2\"></span>ependientes <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>consolid<span class=\"__1 _9\"></span>an <span class=\"__1 _2\"></span>a part<span class=\"__1 _2\"></span>ir de <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>fecha <span class=\"__1 _2\"></span>en que<span class=\"__1 _2\"></span> se transfiere el contro<span class=\"__1 _2\"></span>l al Grupo, y se excl<span class=\"__1 _2\"></span>uyen de la cons<span class=\"__1 _2\"></span>olidaci\u00f3n en la fecha <span class=\"__1 _2\"></span>en que cesa el m<span class=\"__1 _2\"></span>ismo.<span class=\"__1 _9\"></span> Para <span class=\"__1 _15\"> </span>contabilizar <span class=\"__1 _15\"> </span>las <span class=\"__1 _15\"> </span>co<span class=\"__1 _2\"></span>mbinaciones <span class=\"__1 _15\"> </span>de <span class=\"__1 _15\"> </span>negoci<span class=\"__1 _2\"></span>os <span class=\"__1 _15\"> </span>el <span class=\"__1 _15\"> </span>Grupo <span class=\"__1 _15\"> </span>aplica <span class=\"__1 _15\"> </span>el <span class=\"__1 _15\"> </span>m\u00e9t<span class=\"__1 _2\"></span>odo <span class=\"__1 _15\"> </span>de <span class=\"__1 _15\"> </span>adquisici\u00f3n. <span class=\"__1 _15\"> </span>La<span class=\"__1 _2\"></span> contraprestaci\u00f3n <span class=\"__1 _9\"></span>transferi<span class=\"__1 _2\"></span>da <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>adquisici\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>una<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>pendiente <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>correspon<span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>va<span class=\"__1 _2\"></span>lor <span class=\"__1 _9\"></span>razonable de <span class=\"__1 _d\"> </span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _8\"> </span>activos <span class=\"__1 _8\"> </span>transferidos, <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>p<span class=\"__1 _2\"></span>asivos <span class=\"__1 _8\"> </span>incurridos <span class=\"__1 _8\"> </span>con <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>anteri<span class=\"__1 _2\"></span>ores <span class=\"__1 _8\"> </span>propietarios <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>ad<span class=\"__1 _2\"></span>quirida, <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>las participaciones  en  el  patrimonio  emit<span class=\"__1 _2\"></span>idas  por  el  Grupo.  La  contraprest<span class=\"__1 _2\"></span>ac<span class=\"__1 _2\"></span>i\u00f3n  tambi\u00e9n  incluye  el  valor razonable de todo activo <span class=\"__1 _2\"></span>o pasivo que <span class=\"__1 _2\"></span>proceda de un acuerdo <span class=\"__1 _2\"></span>de contraprestac<span class=\"__1 _2\"></span>i\u00f3n contingente. <span class=\"__1 _9\"></span> Los activos y <span class=\"__1 _3\"></span>los pasivos identificables adquiridos y los <span class=\"__1 _b\"></span>pasivos<span class=\"__1 _2\"></span> contingentes asumidos en <span class=\"__1 _3\"></span>una combinaci\u00f3n<span class=\"__1 _2\"></span> de negocios se valoran <span class=\"__1 _2\"></span>inicialmente a su val<span class=\"__1 _2\"></span>or razonable en la fec<span class=\"__1 _2\"></span>ha de adquisici\u00f3n. <span class=\"__1 _9\"></span> Para <span class=\"__1 _3\"></span>cada <span class=\"__1 _3\"></span>combinaci\u00f3<span class=\"__1 _2\"></span>n <span class=\"__1 _3\"></span>de nego<span class=\"__1 _3\"></span>cios, el <span class=\"__1 _b\"></span>Grupo<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>p<span class=\"__1 _2\"></span>uede optar <span class=\"__1 _b\"></span>por reco<span class=\"__1 _2\"></span>nocer l<span class=\"__1 _3\"></span>as participaciones no <span class=\"__1 _b\"></span>dominantes en <span class=\"__1 _9\"></span>la <span class=\"__1 _10\"></span>adq<span class=\"__1 _2\"></span>uirida <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _10\"></span>razonab<span class=\"__1 _2\"></span>le <span class=\"__1 _9\"></span>o <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>la <span class=\"__1 _c\"></span>parte <span class=\"__1 _9\"></span>p<span class=\"__1 _2\"></span>roporcional <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>participaci\u00f3n <span class=\"__1 _10\"></span>no <span class=\"__1 _10\"></span>domi<span class=\"__1 _2\"></span>nante <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>los importes reconocidos <span class=\"__1 _2\"></span>de los activos net<span class=\"__1 _2\"></span>os identificable<span class=\"__1 _2\"></span>s de la adquirida.<span class=\"__1 _9\"></span> Los <span class=\"__1 _2\"></span>costes <span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>elacionados <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>quisici\u00f3n <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>econocen <span class=\"__1 _2\"></span>como <span class=\"__1 _2\"></span>gastos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>ejerc<span class=\"__1 _2\"></span>icio <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>incurre <span class=\"__1 _2\"></span>en ellos. Si <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>combinaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>n<span class=\"__1 _2\"></span>egocios <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>real<span class=\"__1 _2\"></span>iza <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _2\"></span>eta<span class=\"__1 _2\"></span>pas, <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>valor <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>libros <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>participaci\u00f3n <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>patrimonio neto <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>adquirida <span class=\"__1 _10\"></span>que <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>adquiriente <span class=\"__1 _10\"></span>ten\u00eda <span class=\"__1 _9\"></span>a<span class=\"__1 _2\"></span>nteriormente <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>re<span class=\"__1 _2\"></span>-<span class=\"__1 _2\"></span>eval\u00faa <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _10\"></span>fecha <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>adquisici\u00f3n. <span class=\"__1 _10\"></span>Toda<span class=\"__1 _2\"></span> plusval\u00eda o minusval\u00eda resu<span class=\"__1 _2\"></span>ltante de tal re<span class=\"__1 _2\"></span>-eva<span class=\"__1 _2\"></span>luaci\u00f3n se reconoce en <span class=\"__1 _2\"></span>la cuenta de <span class=\"__1 _2\"></span>resultados<span class=\"__1 _2\"></span>. La <span class=\"__1 _2\"></span>contrapr<span class=\"__1 _2\"></span>estaci\u00f3n <span class=\"__1 _9\"></span>contingente <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>clasifica <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>atrimonio <span class=\"__1 _2\"></span>n<span class=\"__1 _2\"></span>eto <span class=\"__1 _10\"></span>o <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>asivo <span class=\"__1 _2\"></span>financ<span class=\"__1 _2\"></span>iero. <span class=\"__1 _2\"></span>Los<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>import<span class=\"__1 _2\"></span>es clasificados <span class=\"__1 _10\"></span>como <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>asivos <span class=\"__1 _10\"></span>financieros <span class=\"__1 _10\"></span>so<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>reevaluados<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>posteriormente <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>valor <span class=\"__1 _10\"></span>ra<span class=\"__1 _2\"></span>zonable <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>cambios <span class=\"__1 _c\"></span>en dicho valor reconoci<span class=\"__1 _2\"></span>dos en la cuenta <span class=\"__1 _2\"></span>de resu<span class=\"__1 _2\"></span>ltados<span class=\"__1 _22\"> </span>El <span class=\"__1 _8\"> </span>exceso <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>contrapre<span class=\"__1 _2\"></span>staci\u00f3n <span class=\"__1 _8\"> </span>transferida, <span class=\"__1 _a\"> </span>el <span class=\"__1 _8\"> </span>importe <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>cualquier <span class=\"__1 _8\"> </span>p<span class=\"__1 _2\"></span>articipaci\u00f3n <span class=\"__1 _8\"> </span>no <span class=\"__1 _8\"> </span>domina<span class=\"__1 _2\"></span>nte <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>la adquirida <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>valor <span class=\"__1 _9\"></span>razonable <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>fecha <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>adquisici<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>cual<span class=\"__1 _2\"></span>quier <span class=\"__1 _2\"></span>partici<span class=\"__1 _2\"></span>paci\u00f3n <span class=\"__1 _2\"></span>previa <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>patri<span class=\"__1 _2\"></span>monio neto en la adq<span class=\"__1 _2\"></span>uirida sobre <span class=\"__1 _2\"></span>el valor raz<span class=\"__1 _2\"></span>onable de los <span class=\"__1 _2\"></span>activos netos <span class=\"__1 _2\"></span>identificables ad<span class=\"__1 _2\"></span>quiridos se registr<span class=\"__1 _2\"></span>a como fondo de comercio. Si el tot<span class=\"__1 _2\"></span>al de la contraprestac<span class=\"__1 _2\"></span>i\u00f3n transferid<span class=\"__1 _2\"></span>a, la participaci\u00f3<span class=\"__1 _2\"></span>n no dominante reconoci<span class=\"__1 _2\"></span>da y la  participaci\u00f3n  previamente  mantenida<span class=\"__1 _2\"></span>  es  menor  que  el<span class=\"__1 _3\"></span>  valor  razonable  de  los  activos  netos  de  la dependiente <span class=\"__1 _8\"> </span>adquirida <span class=\"__1 _8\"> </span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _8\"> </span>el <span class=\"__1 _8\"> </span>caso <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>una <span class=\"__1 _8\"> </span>adqu<span class=\"__1 _2\"></span>isici\u00f3n <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>condic<span class=\"__1 _2\"></span>iones <span class=\"__1 _8\"> </span>muy <span class=\"__1 _8\"> </span>ventajosas, <span class=\"__1 _8\"> </span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _8\"> </span>diferencia <span class=\"__1 _8\"> </span>s<span class=\"__1 _9\"></span><span class=\"ls8\">e </span>reconoce directament<span class=\"__1 _2\"></span>e en la cuenta de res<span class=\"__1 _2\"></span>ultados.<span class=\"__1 _2\"></span> En <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>caso <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>ilial <span class=\"__1 _b\"></span>cons<span class=\"__1 _2\"></span>olidada <span class=\"__1 _b\"></span>por <span class=\"__1 _3\"></span>el <span class=\"__1 _b\"></span>m\u00e9todo de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>integrac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _b\"></span>global, <span class=\"__1 _b\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>eliminan<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>operacio<span class=\"__1 _2\"></span>nes <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>aldos con otras sociedades de<span class=\"__1 _2\"></span>l Gr<span class=\"__1 _2\"></span>upo y los ingresos y<span class=\"__1 _2\"></span> gastos en transacci<span class=\"__1 _2\"></span>ones entre entidades <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>Grupo. <span class=\"__1 _2\"></span> Tambi\u00e9n <span class=\"__1 _2\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>liminan <span class=\"__1 _9\"></span>las <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>\u00e9rdidas <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>gan<span class=\"__1 _2\"></span>ancias <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>surjan <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>transac<span class=\"__1 _2\"></span>ciones <span class=\"__1 _9\"></span>intra<span class=\"__1 _9\"></span>grupo <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>reconozcan<span class=\"__1 _2\"></span> como <span class=\"__1 _2\"></span>activos. <span class=\"__1 _9\"></span>Las <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>ol\u00edticas <span class=\"__1 _9\"></span>contables <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>ependientes <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>ha<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>modificado<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>los <span class=\"__1 _2\"></span>casos <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>ha <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>ido necesario para aseg<span class=\"__1 _2\"></span>urar la uniformi<span class=\"__1 _2\"></span>dad co<span class=\"__1 _2\"></span>n las pol\u00edticas<span class=\"__1 _2\"></span> adoptadas por el Grup<span class=\"__1 _2\"></span>o<span class=\"__1 _22\"> </span>.<span class=\"__1 _22\"> </span>En <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>Nota <span class=\"__1 _d\"></span>1 <span class=\"__1 _8\"> </span>se <span class=\"__1 _8\"> </span>desglosan <span class=\"__1 _8\"> </span>los <span class=\"__1 _8\"> </span>datos <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>identificaci\u00f3n <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>las <span class=\"__1 _8\"> </span>sociedades <span class=\"__1 _8\"> </span>dependientes <span class=\"__1 _8\"> </span>incluidas <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>el per\u00edmetro de conso<span class=\"__1 _2\"></span>lidaci\u00f3n.<span class=\"__1 _2\"></span> Todas las sociedades <span class=\"__1 _2\"></span>dependientes tie<span class=\"__1 _2\"></span>nen un ejercicio<span class=\"__1 _2\"></span> econ\u00f3mico que coinc<span class=\"__1 _2\"></span>ide co<span class=\"__1 _2\"></span>n e<span class=\"__1 _2\"></span>l a\u00f1o natural.<span class=\"__1 _2\"></span> 2.5<span class=\"ls0_1\"> In<span class=\"__1 _b\"></span>forma<span class=\"__1 _b\"></span>ci\u00f3<span class=\"__1 _3\"></span>n F<span class=\"__1 _3\"></span>in<span class=\"__1 _b\"></span>anci<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span>r <span class=\"__1 _3\"></span>Se<span class=\"__1 _3\"></span>gme<span class=\"__1 _3\"></span>ntos<span class=\"__1 _b\"></span> </span>Los segmentos de explotaci\u00f3n se presentan <span class=\"__1 _3\"></span>de forma coherente con la informaci\u00f3n interna <span class=\"__1 _3\"></span>que se presenta a <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>m\u00e1xi<span class=\"__1 _2\"></span>ma <span class=\"__1 _2\"></span>instancia <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>toma <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>decisiones. <span class=\"__1 _9\"></span>La <span class=\"__1 _2\"></span>m\u00e1<span class=\"__1 _2\"></span>xima <span class=\"__1 _2\"></span>instanc<span class=\"__1 _2\"></span>ia <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>to<span class=\"__1 _2\"></span>ma <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>decisiones <span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>esponsable de <span class=\"__1 _10\"></span>asignar <span class=\"__1 _10\"></span>recursos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>egmentos <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>explotac<span class=\"__1 _2\"></span>i\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>evaluar <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>endimiento <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>tales <span class=\"__1 _10\"></span>segme<span class=\"__1 _2\"></span>ntos. <span class=\"__1 _10\"></span>Se <span class=\"__1 _10\"></span>ha identificado al Co<span class=\"__1 _2\"></span>nsejo de Admin<span class=\"__1 _2\"></span>istraci\u00f3n c<span class=\"__1 _2\"></span>omo m\u00e1xi<span class=\"__1 _2\"></span>ma instancia de toma <span class=\"__1 _2\"></span>de decisiones.<span class=\"__1 _2\"></span> 2.6<span class=\"ls0_1\"> Tr<span class=\"__1 _b\"></span>ansa<span class=\"__1 _b\"></span>ccio<span class=\"__1 _3\"></span>nes<span class=\"__1 _b\"></span> en <span class=\"__1 _3\"></span>mo<span class=\"__1 _3\"></span>ned<span class=\"__1 _b\"></span>a e<span class=\"__1 _3\"></span>xtr<span class=\"__1 _b\"></span>anje<span class=\"__1 _b\"></span>ra </span>2.6.1<span class=\"ls0_1\"> Mo<span class=\"__1 _b\"></span>neda <span class=\"__1 _b\"></span>func<span class=\"__1 _b\"></span>iona<span class=\"__1 _b\"></span>l y <span class=\"__1 _b\"></span>pres<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>ci\u00f3n </span>Las <span class=\"__1 _d\"></span>partidas <span class=\"__1 _d\"></span>incluidas <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>los <span class=\"__1 _d\"></span>estados <span class=\"__1 _d\"></span>financieros <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>cada <span class=\"__1 _d\"></span>una <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>las <span class=\"__1 _8\"> </span>entidades <span class=\"__1 _d\"></span>del <span class=\"__1 _d\"></span>Grupo <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"></span>valoran<span class=\"__1 _2\"></span> utilizando la moneda del en<span class=\"__1 _2\"></span>torno econ\u00f3mico pr<span class=\"__1 _2\"></span>incipal en que la ent<span class=\"__1 _2\"></span>idad opera (la 'moneda func<span class=\"__1 _2\"></span>ional'). <span class=\"__1 _9\"></span><span class=\"ls8\">La<span class=\"lsf\">s </span></span>cuentas <span class=\"__1 _9\"></span>anuales <span class=\"__1 _9\"></span>consolida<span class=\"__1 _2\"></span>das <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>presen<span class=\"__1 _2\"></span>tan <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>uros<span class=\"__1 _2\"></span>, <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>es <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>moneda <span class=\"__1 _9\"></span>funcion<span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>prese<span class=\"__1 _2\"></span>ntaci\u00f3n <span class=\"__1 _9\"></span>de Pharma Mar.<span class=\"__1 _2\"></span> En <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>aso <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>Pharma <span class=\"__1 _10\"></span>Mar<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>USA, <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>ependiente <span class=\"__1 _10\"></span>estado<span class=\"__1 _2\"></span>unidense, <span class=\"__1 _10\"></span>su <span class=\"__1 _10\"></span>moneda <span class=\"__1 _10\"></span>funciona<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>es <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>euro, <span class=\"__1 _10\"></span>habid<span class=\"__1 _2\"></span>a cuenta, fundamental<span class=\"__1 _2\"></span>mente, de sus fuent<span class=\"__1 _2\"></span>es de financiaci\u00f3n y d<span class=\"__1 _2\"></span>e su actividad.<span class=\"__1 _9\"></span> 2.6.2<span class=\"ls0_1\"> Tr<span class=\"__1 _b\"></span>ansa<span class=\"__1 _b\"></span>ccio<span class=\"__1 _3\"></span>nes<span class=\"__1 _b\"></span> y s<span class=\"__1 _b\"></span>aldos<span class=\"__1 _b\"></span> </span>Las operaciones en moneda extranjera se <span class=\"__1 _3\"></span>convierten a la moneda funcional utilizando los tipos de cambio vigentes <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>las <span class=\"__1 _2\"></span>fechas <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>operaciones. <span class=\"__1 _2\"></span>Las <span class=\"__1 _9\"></span>p\u00e9rdidas <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>ganancias <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>moneda <span class=\"__1 _9\"></span>extranjera <span class=\"__1 _2\"></span>que <span class=\"__1 _9\"></span>resultan de <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>liquidaci\u00f3n <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>tales<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>o<span class=\"__1 _2\"></span>peraciones <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>convers<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>los <span class=\"__1 _2\"></span>tipos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ambio <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>cierre <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>los <span class=\"__1 _9\"></span>activos <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> pasivos monetarios den<span class=\"__1 _2\"></span>ominados en mon<span class=\"__1 _2\"></span>eda extranjera s<span class=\"__1 _2\"></span>e reconocen en la cue<span class=\"__1 _2\"></span>nta de <span class=\"__1 _2\"></span>res<span class=\"__1 _2\"></span>ultados<span class=\"lsa\">. <span class=\"__1 _2\"></span></span> Las p\u00e9rdidas<span class=\"__1 _2\"></span> y gan<span class=\"__1 _2\"></span>ancias e<span class=\"__1 _2\"></span>n moned<span class=\"__1 _2\"></span>a extranjera<span class=\"__1 _2\"></span> se pre<span class=\"__1 _2\"></span>sentan en <span class=\"__1 _2\"></span>la cu<span class=\"__1 _2\"></span>enta de <span class=\"__1 _9\"></span>res<span class=\"__1 _2\"></span>ultados <span class=\"__1 _2\"></span>bajo el<span class=\"__1 _2\"></span> ep\u00edgrafe<span class=\"__1 _2\"></span> \"Resultado financiero<span class=\"__1 _2\"></span> neto\". Las <span class=\"__1 _d\"></span>partidas <span class=\"__1 _d\"></span>no <span class=\"__1 _c\"></span>mo<span class=\"__1 _2\"></span>netarias <span class=\"__1 _d\"></span>que <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"></span>midan <span class=\"__1 _c\"></span>al <span class=\"__1 _d\"></span>valor <span class=\"__1 _d\"></span>razonable <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>una <span class=\"__1 _d\"></span>moneda <span class=\"__1 _d\"></span>extranjera <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"></span>convierten<span class=\"__1 _2\"></span> utilizando <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>tipos <span class=\"__1 _b\"></span>de <span class=\"__1 _14\"></span>cam<span class=\"__1 _2\"></span>bio <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>la <span class=\"__1 _14\"></span>fech<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>en <span class=\"__1 _14\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _14\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>determin\u00f3 <span class=\"__1 _b\"></span>el <span class=\"__1 _14\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _b\"></span>razonable. <span class=\"__1 _b\"></span>Las <span class=\"__1 _b\"></span>diferencias <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cam<span class=\"__1 _9\"></span>bio de <span class=\"__1 _b\"></span>activos <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>pasivos <span class=\"__1 _b\"></span>a <span class=\"__1 _14\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _b\"></span>razonable <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>registran <span class=\"__1 _b\"></span>como <span class=\"__1 _b\"></span>parte <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>ganancia <span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>p\u00e9rdida <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>valor <span class=\"__1 _b\"></span>razonable. Por <span class=\"__1 _10\"></span>ejemp<span class=\"__1 _2\"></span>lo, <span class=\"__1 _10\"></span>las <span class=\"__1 _c\"></span>diferencia<span class=\"__1 _2\"></span>s <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>onversi\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>ac<span class=\"__1 _2\"></span>tivos <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>pasivos <span class=\"__1 _c\"></span>no <span class=\"__1 _c\"></span>monetarios, <span class=\"__1 _c\"></span>tales <span class=\"__1 _10\"></span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _10\"></span>accion<span class=\"__1 _2\"></span>es <span class=\"__1 _10\"></span>al valor <span class=\"__1 _c\"></span>razona<span class=\"__1 _2\"></span>ble <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _c\"></span>camb<span class=\"__1 _2\"></span>ios <span class=\"__1 _d\"></span>en <span class=\"__1 _c\"></span>resultados<span class=\"__1 _2\"></span>, <span class=\"__1 _d\"></span>se <span class=\"__1 _c\"></span>recon<span class=\"__1 _2\"></span>ocen <span class=\"__1 _c\"></span>en <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>result<span class=\"__1 _2\"></span>ado <span class=\"__1 _c\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>jercicio <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _c\"></span>parte <span class=\"__1 _d\"></span>del aumento <span class=\"__1 _b\"></span>o disminuci\u00f3n <span class=\"__1 _b\"></span>del valor <span class=\"__1 _b\"></span>razonable, y <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>difere<span class=\"__1 _2\"></span>ncias <span class=\"__1 _b\"></span>de conversi\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>activos no-monetarios, tales como las<span class=\"__1 _2\"></span> accio<span class=\"__1 _2\"></span>nes clasif<span class=\"__1 _2\"></span>icadas c<span class=\"__1 _2\"></span>omo <span class=\"__1 _9\"></span>activos fi<span class=\"__1 _2\"></span>nancieros <span class=\"__1 _2\"></span>a v<span class=\"__1 _2\"></span>alor raz<span class=\"__1 _2\"></span>onable <span class=\"__1 _2\"></span>con c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>otro resu<span class=\"__1 _2\"></span>ltado global, se reconocen <span class=\"__1 _2\"></span>en otro resultado gl<span class=\"__1 _2\"></span>obal.<span class=\"__1 _2\"></span> 2.6.3<span class=\"ls0_1\"> E<span class=\"__1 _3\"></span>mpr<span class=\"__1 _b\"></span>esas<span class=\"__1 _b\"></span> del<span class=\"__1 _3\"></span> Gr<span class=\"__1 _b\"></span>upo </span>Los <span class=\"__1 _d\"></span>resultados<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>y <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>posici\u00f3n <span class=\"__1 _d\"></span>fin<span class=\"__1 _2\"></span>anciera <span class=\"__1 _d\"> </span>de <span class=\"__1 _8\"> </span>las <span class=\"__1 _d\"></span>entidades <span class=\"__1 _8\"> </span>extranjeras <span class=\"__1 _d\"></span>(ninguna<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>las<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>cuales <span class=\"__1 _8\"> </span>tiene <span class=\"__1 _d\"></span>una moneda <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>una <span class=\"__1 _a\"> </span>econom\u00eda <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _8\"> </span>hiperinf<span class=\"__1 _2\"></span>laci\u00f3n) <span class=\"__1 _8\"> </span>con <span class=\"__1 _a\"> </span>una <span class=\"__1 _8\"> </span>m<span class=\"__1 _2\"></span>oneda <span class=\"__1 _a\"> </span>f<span class=\"__1 _2\"></span>uncional <span class=\"__1 _8\"> </span>d<span class=\"__1 _2\"></span>iferente <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>la <span class=\"__1 _a\"> </span>moneda <span class=\"__1 _8\"> </span>de<span class=\"__1 _2\"></span> presentaci\u00f3n se conviert<span class=\"__1 _2\"></span>en a la moneda d<span class=\"__1 _2\"></span>e presentaci\u00f3n com<span class=\"__1 _2\"></span>o sigue:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _16\"> </span>Los <span class=\"__1 _10\"></span>activos <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>pasivos<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>ada <span class=\"__1 _10\"></span>balance <span class=\"__1 _c\"></span>present<span class=\"__1 _2\"></span>ado <span class=\"__1 _10\"></span>se <span class=\"__1 _c\"></span>convierten <span class=\"__1 _10\"></span>a<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>tipo <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>cambio <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>ierre <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>a </span>fecha del balance;<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _16\"> </span>los <span class=\"__1 _2\"></span>ingresos <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>gastos<span class=\"__1 _2\"></span> d<span class=\"__1 _2\"></span>e c<span class=\"__1 _2\"></span>ada <span class=\"__1 _2\"></span>cuenta <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>resu<span class=\"__1 _2\"></span>ltados <span class=\"__1 _2\"></span>y <span class=\"__1 _9\"></span>estado <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>Otro <span class=\"__1 _2\"></span>resu<span class=\"__1 _2\"></span>ltado <span class=\"__1 _2\"></span>global<span class=\"__1 _2\"></span> s<span class=\"__1 _2\"></span>e co<span class=\"__1 _2\"></span>nvierten </span>a <span class=\"__1 _d\"></span>los <span class=\"__1 _d\"></span>tipos <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>ca<span class=\"__1 _2\"></span>mbio <span class=\"__1 _d\"></span>me<span class=\"__1 _2\"></span>dios <span class=\"__1 _d\"></span>(a <span class=\"__1 _d\"></span>menos <span class=\"__1 _d\"> </span>q<span class=\"__1 _2\"></span>ue <span class=\"__1 _d\"></span>esto <span class=\"__1 _d\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _d\"></span>sea <span class=\"__1 _d\"></span>una <span class=\"__1 _d\"> </span>aprox<span class=\"__1 _2\"></span>imaci\u00f3n <span class=\"__1 _d\"></span>r<span class=\"__1 _2\"></span>azonable <span class=\"__1 _d\"></span>del <span class=\"__1 _d\"> </span>efec<span class=\"__1 _2\"></span>to acumulativo <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>los <span class=\"__1 _10\"></span>t<span class=\"__1 _2\"></span>ipos <span class=\"__1 _10\"></span>existentes <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>las<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>fechas <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>las <span class=\"__1 _c\"></span>operaci<span class=\"__1 _2\"></span>o<span class=\"__1 _2\"></span>nes, <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>cuyo <span class=\"__1 _10\"></span>cas<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>los <span class=\"__1 _c\"></span>ingresos <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> gastos se convierten en <span class=\"__1 _2\"></span>la fecha de c<span class=\"__1 _2\"></span>ada operaci\u00f3n), y<span class=\"__1 _2\"></span>  \u2022<span class=\"ff2_1\"> <span class=\"__1 _16\"> </span>todas las diferencias d<span class=\"__1 _2\"></span>e cambio <span class=\"__1 _2\"></span>resultantes se rec<span class=\"__1 _2\"></span>onocen en <span class=\"__1 _2\"></span>el Otro res<span class=\"__1 _2\"></span>ultado global.<span class=\"__1 _2\"></span> </span>En <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>proc<span class=\"__1 _2\"></span>eso <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>onsolidaci\u00f3n, <span class=\"__1 _9\"></span>las <span class=\"__1 _2\"></span>diferenc<span class=\"__1 _2\"></span>ias <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>ca<span class=\"__1 _2\"></span>mbio <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>urgen <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>con<span class=\"__1 _2\"></span>ve<span class=\"__1 _9\"></span>rsi\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>pr\u00e9s<span class=\"__1 _2\"></span>tamos <span class=\"__1 _9\"></span>se reconocen <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>O<span class=\"__1 _2\"></span>tro <span class=\"__1 _10\"></span>resultado <span class=\"__1 _10\"></span>global. <span class=\"__1 _10\"></span>Cuando <span class=\"__1 _10\"></span>se <span class=\"__1 _9\"></span>ve<span class=\"__1 _2\"></span>nde <span class=\"__1 _9\"></span>una <span class=\"__1 _10\"></span>entidad <span class=\"__1 _10\"></span>extranjera<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>o <span class=\"__1 _10\"></span>se <span class=\"__1 _9\"></span>a<span class=\"__1 _2\"></span>mortizan <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>eudas que f<span class=\"__1 _2\"></span>orman <span class=\"__1 _2\"></span>parte <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>inversi\u00f3n <span class=\"__1 _2\"></span>neta, <span class=\"__1 _2\"></span>las<span class=\"__1 _2\"></span> dif<span class=\"__1 _2\"></span>erencias <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>cambi<span class=\"__1 _2\"></span>o asoc<span class=\"__1 _2\"></span>iadas s<span class=\"__1 _2\"></span>e r<span class=\"__1 _2\"></span>eclasifica<span class=\"__1 _2\"></span>n a <span class=\"__1 _2\"></span>la<span class=\"__1 _2\"></span> c<span class=\"__1 _2\"></span>uenta d<span class=\"__1 _2\"></span>e resultados como part<span class=\"__1 _2\"></span>e de la pl<span class=\"__1 _2\"></span>usval\u00eda o minusval\u00eda r<span class=\"__1 _2\"></span>esultante de la vent<span class=\"__1 _2\"></span>a.<span class=\"__1 _2\"></span> El <span class=\"__1 _b\"></span>fondo <span class=\"__1 _14\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _14\"></span>c<span class=\"__1 _2\"></span>omercio <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>ajustes <span class=\"__1 _b\"></span>al <span class=\"__1 _14\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _b\"></span>razonable <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>surgen <span class=\"__1 _b\"></span>en <span class=\"__1 _14\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _14\"></span>a<span class=\"__1 _2\"></span>dquisici\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>entidad <span class=\"__1 _b\"></span>extranjera se tratan como activos y<span class=\"__1 _2\"></span> pasivos de la enti<span class=\"__1 _2\"></span>dad extranjera y s<span class=\"__1 _2\"></span>e convierten al tipo de<span class=\"__1 _2\"></span> cambio de cier<span class=\"__1 _9\"></span>re. <span class=\"__1 _2\"></span> 2.7<span class=\"ls0_1\"> In<span class=\"__1 _b\"></span>movil<span class=\"__1 _b\"></span>iza<span class=\"__1 _3\"></span>do <span class=\"__1 _b\"></span>mate<span class=\"__1 _3\"></span>ri<span class=\"__1 _3\"></span>al<span class=\"__1 _b\"></span> </span>Los <span class=\"__1 _b\"></span>terrenos y <span class=\"__1 _b\"></span>construcc<span class=\"__1 _2\"></span>iones comprenden <span class=\"__1 _b\"></span>princ<span class=\"__1 _2\"></span>ipalmente <span class=\"__1 _3\"></span>los edifi<span class=\"__1 _3\"></span>cios e <span class=\"__1 _b\"></span>instalaciones de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>soc<span class=\"__1 _2\"></span>iedad <span class=\"__1 _3\"></span>matriz en <span class=\"__1 _8\"> </span>C<span class=\"__1 _2\"></span>olmenar <span class=\"__1 _a\"> </span>Viejo,<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>Madrid <span class=\"__1 _a\"> </span>(Pharma<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>Mar) <span class=\"__1 _a\"> </span>y <span class=\"__1 _a\"> </span>Getafe,<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>Ma<span class=\"__1 _2\"></span>drid <span class=\"__1 _a\"> </span>(Sylentis)<span class=\"__1 _2\"></span>. <span class=\"__1 _a\"> </span>Los <span class=\"__1 _a\"> </span>elementos <span class=\"__1 _a\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _a\"> </span>inmovilizado<span class=\"__1 _2\"></span> material <span class=\"__1 _10\"></span>se <span class=\"__1 _c\"></span>reconoce<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>por <span class=\"__1 _c\"></span>su <span class=\"__1 _c\"></span>coste <span class=\"__1 _c\"></span>menos <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _10\"></span>corr<span class=\"__1 _2\"></span>espondientes <span class=\"__1 _c\"></span>amortizaciones<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>y <span class=\"__1 _c\"></span>p\u00e9rdidas <span class=\"__1 _c\"></span>por <span class=\"__1 _10\"></span>det<span class=\"__1 _2\"></span>erioro acumuladas, except<span class=\"__1 _2\"></span>o en el caso de <span class=\"__1 _2\"></span>los terrenos, que s<span class=\"__1 _2\"></span>e presentan netos<span class=\"__1 _2\"></span> de las p\u00e9rdidas por d<span class=\"__1 _2\"></span>eterioro.<span class=\"__1 _9\"></span> El coste hist\u00f3rico incluy<span class=\"__1 _2\"></span>e los gastos direct<span class=\"__1 _2\"></span>amente atrib<span class=\"__1 _2\"></span>uibles <span class=\"__1 _2\"></span>a la adquis<span class=\"__1 _2\"></span>ici\u00f3n de los element<span class=\"__1 _2\"></span>os. Los costes posteriores se incluyen e<span class=\"__1 _2\"></span>n el valor contable del activo o se reconocen<span class=\"__1 _2\"></span> como un activo separado, s\u00f3lo <span class=\"__1 _2\"></span>cuando <span class=\"__1 _9\"></span>es <span class=\"__1 _2\"></span>proba<span class=\"__1 _2\"></span>ble <span class=\"__1 _2\"></span>que <span class=\"__1 _9\"></span>los <span class=\"__1 _2\"></span>beneficios <span class=\"__1 _9\"></span>econ\u00f3mic<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>futuros <span class=\"__1 _9\"></span>asociados <span class=\"__1 _2\"></span>con<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>elementos <span class=\"__1 _9\"></span>vayan <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>f<span class=\"__1 _2\"></span>luir al <span class=\"__1 _2\"></span>Grupo <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>coste <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>elemento <span class=\"__1 _9\"></span>pueda <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>eterminarse <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>forma <span class=\"__1 _2\"></span>fiab<span class=\"__1 _2\"></span>le. <span class=\"__1 _9\"></span>To<span class=\"__1 _2\"></span>dos <span class=\"__1 _2\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>gastos <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>reparaciones <span class=\"__1 _9\"></span>y mantenimiento se carga<span class=\"__1 _2\"></span>n en la cuenta d<span class=\"__1 _2\"></span>e resultados d<span class=\"__1 _2\"></span>urante el ejercicio en <span class=\"__1 _2\"></span>que se incurre en <span class=\"__1 _2\"></span>ellos<span class=\"__1 _22\"> </span>.<span class=\"__1 _9\"></span> Los <span class=\"__1 _10\"></span>terr<span class=\"__1 _2\"></span>enos <span class=\"__1 _c\"></span>no <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>a<span class=\"__1 _2\"></span>mortizan. <span class=\"__1 _c\"></span>La <span class=\"__1 _c\"></span>amortizac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>otros <span class=\"__1 _c\"></span>act<span class=\"__1 _9\"></span>ivos <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>calcula <span class=\"__1 _c\"></span>usa<span class=\"__1 _2\"></span>ndo <span class=\"__1 _c\"></span>el <span class=\"__1 _c\"></span>m\u00e9todo <span class=\"__1 _c\"></span>linea<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>para asignar la diferenc<span class=\"__1 _2\"></span>ia entre el coste y el va<span class=\"__1 _2\"></span>lor residual durant<span class=\"__1 _2\"></span>e la vida \u00fatil estimad<span class=\"__1 _2\"></span>a:<span class=\"__1 _2\"></span> Activo A\u00f1os vida \u00fatil Construcciones  25<span class=\"ls0_1\">-</span>30<span class=\"ls0_1\"> </span>Maquinaria e instalaciones 10<span class=\"ls0_1\"> </span>\u00datiles y herramientas 3-<span class=\"ls3\">10</span> Mobiliario y enseres 10<span class=\"ls0_1\"> </span>Veh\u00edculos 4-7 Equipos para procesos de informaci\u00f3n 4-7 Otro inmovilizado 7-<span class=\"ls3\">15</span> El <span class=\"__1 _b\"></span>valor <span class=\"__1 _b\"></span>residual <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>vida <span class=\"__1 _b\"></span>\u00fat<span class=\"__1 _2\"></span>il <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>los <span class=\"__1 _3\"></span>activos <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>rev<span class=\"__1 _2\"></span>isan, <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>ajustan <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>i <span class=\"__1 _b\"></span>es <span class=\"__1 _b\"></span>necesario, <span class=\"__1 _3\"></span>en <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>fech<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cada <span class=\"__1 _b\"></span>ba<span class=\"__1 _2\"></span>lance.<span class=\"__1 _22\"> </span><span class=\"__1 _9\"></span> Cuando el valor contable de un<span class=\"__1 _3\"></span> activo es superior <span class=\"__1 _3\"></span>a su importe recuperable estimado, su <span class=\"__1 _3\"></span>valor se reduce de forma <span class=\"__1 _8\"> </span>inmediata <span class=\"__1 _8\"> </span>hasta <span class=\"__1 _8\"> </span>su <span class=\"__1 _8\"> </span>importe <span class=\"__1 _d\"> </span>rec<span class=\"__1 _2\"></span>uperable. <span class=\"__1 _8\"> </span>Las <span class=\"__1 _8\"> </span>p\u00e9rdidas <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>ganancias <span class=\"__1 _8\"> </span>por <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>venta <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>inmovilizado material se calculan compa<span class=\"__1 _2\"></span>rando los ingresos obt<span class=\"__1 _2\"></span>en<span class=\"__1 _2\"></span>idos con el valor contable y se<span class=\"__1 _2\"></span> incluyen en la cuenta de resultados.  2.8<span class=\"ls0_1\"> In<span class=\"__1 _b\"></span>vers<span class=\"__1 _b\"></span>ione<span class=\"__1 _3\"></span>s i<span class=\"__1 _b\"></span>nmob<span class=\"__1 _3\"></span>il<span class=\"__1 _3\"></span>iar<span class=\"__1 _b\"></span>ias<span class=\"__1 _22\"> </span></span><span class=\"ls0_1\"><span class=\"__1 _3\"></span> </span>El <span class=\"__1 _10\"></span>Grupo <span class=\"__1 _c\"></span>clasif<span class=\"__1 _2\"></span>ica <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _10\"></span>\u201cinv<span class=\"__1 _2\"></span>ersiones <span class=\"__1 _10\"></span>i<span class=\"__1 _2\"></span>nmobiliarias\u201d <span class=\"__1 _c\"></span>terr<span class=\"__1 _2\"></span>enos <span class=\"__1 _10\"></span>man<span class=\"__1 _2\"></span>tenidos <span class=\"__1 _c\"></span>para <span class=\"__1 _c\"></span>obtener <span class=\"__1 _c\"></span>rentas <span class=\"__1 _c\"></span>por <span class=\"__1 _c\"></span>alquiler, revalorizarse o ambos y<span class=\"__1 _2\"></span> que no est\u00e1n <span class=\"__1 _2\"></span>ocupa<span class=\"__1 _2\"></span>dos por el Grupo. <span class=\"__1 _2\"></span>El Grupo aplica el mode<span class=\"__1 _2\"></span>lo de coste<span class=\"__1 _22\"> </span>2.9<span class=\"ls0_1\"> Ac<span class=\"__1 _b\"></span>tivo<span class=\"__1 _3\"></span>s i<span class=\"__1 _b\"></span>ntan<span class=\"__1 _b\"></span>gibl<span class=\"__1 _b\"></span>es </span>2.9.1<span class=\"ls0_1\"> <span class=\"ff5\">Ga<span class=\"__1 _b\"></span>stos<span class=\"ff3\"> <span class=\"__1 _b\"></span><span class=\"ff5\">de I<span class=\"__1 _b\"></span>nves<span class=\"__1 _b\"></span>tigac<span class=\"__1 _b\"></span>i\u00f3n <span class=\"__1 _b\"></span>y D<span class=\"__1 _3\"></span>esa<span class=\"__1 _b\"></span>rrol<span class=\"__1 _b\"></span>lo<span class=\"ff3\"> </span></span></span></span></span>Los <span class=\"__1 _b\"></span>gast<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>i<span class=\"__1 _2\"></span>nvestigaci\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>se reconocen <span class=\"__1 _b\"></span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>gasto <span class=\"__1 _3\"></span>cuando se <span class=\"__1 _b\"></span>incurre en <span class=\"__1 _b\"></span>ello<span class=\"__1 _2\"></span>s. <span class=\"__1 _b\"></span>Los costes <span class=\"__1 _3\"></span>incurridos en <span class=\"__1 _d\"></span>proyectos <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>desarrollo<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>(relaciona<span class=\"__1 _2\"></span>dos <span class=\"__1 _d\"></span>con <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"></span>dise\u00f1o <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>los <span class=\"__1 _d\"></span>ensayos<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>cl\u00ednicos<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>productos <span class=\"__1 _d\"></span>nuevos <span class=\"__1 _8\"> </span>o mejorados) <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>reco<span class=\"__1 _2\"></span>nocen <span class=\"__1 _2\"></span>como<span class=\"__1 _2\"></span> activo<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>intangible <span class=\"__1 _2\"></span>cu<span class=\"__1 _2\"></span>ando <span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>probable<span class=\"__1 _2\"></span> q<span class=\"__1 _2\"></span>ue <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>proyec<span class=\"__1 _2\"></span>to vay<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>ser <span class=\"__1 _2\"></span>un <span class=\"__1 _2\"></span>\u00e9x<span class=\"__1 _2\"></span>ito considerando  su <span class=\"__1 _a\"> </span>vi<span class=\"__1 _2\"></span>abilidad  t\u00e9cnica <span class=\"__1 _a\"> </span>y<span class=\"__1 _2\"></span> <span class=\"__1 _11\"> </span>comercia<span class=\"__1 _2\"></span>l;  en <span class=\"__1 _a\"> </span>concreto,  se  capitalizan  cuando <span class=\"__1 _a\"> </span>s<span class=\"__1 _10\"></span>e <span class=\"__1 _11\"> </span>cumplen  los siguientes requisitos: <span class=\"__1 _2\"></span> (i) <span class=\"__1 _17\"> </span>T\u00e9cnicamente, es posible completar <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>a producci\u00f3n del activo <span class=\"__1 _3\"></span>intangible de forma <span class=\"__1 _3\"></span>que pueda estar disponible para su ut<span class=\"__1 _2\"></span>ilizaci\u00f3n o su venta; <span class=\"__1 _2\"></span> (ii) <span class=\"__1 _18\"> </span>La direcci\u00f3n tiene intenci\u00f3n<span class=\"__1 _2\"></span> de completar el activo intangible en cuesti\u00f3n, para us<span class=\"__1 _2\"></span>arlo o venderlo; <span class=\"__1 _9\"></span> (iii) <span class=\"__1 _8\"> </span>La entidad tiene ca<span class=\"__1 _2\"></span>pacidad para utilizar o ve<span class=\"__1 _2\"></span>nder el activ<span class=\"__1 _2\"></span>o intangible; <span class=\"__1 _2\"></span> (iv) <span class=\"__1 _d\"></span>Se <span class=\"__1 _10\"></span>pu<span class=\"__1 _2\"></span>ede <span class=\"__1 _c\"></span>demostrar <span class=\"__1 _d\"></span>la <span class=\"__1 _10\"></span>for<span class=\"__1 _2\"></span>ma <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>que <span class=\"__1 _c\"></span>el <span class=\"__1 _d\"></span>activo <span class=\"__1 _c\"></span>intang<span class=\"__1 _2\"></span>ible <span class=\"__1 _c\"></span>vaya <span class=\"__1 _c\"></span>a <span class=\"__1 _c\"></span>gen<span class=\"__1 _2\"></span>erar <span class=\"__1 _c\"></span>probables<span class=\"__1 _9\"></span> <span class=\"__1 _c\"></span>beneficios econ\u00f3micos en el fut<span class=\"__1 _2\"></span>uro;  (v) <span class=\"__1 _19\"> </span>Se <span class=\"__1 _d\"></span>dispone <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>los <span class=\"__1 _d\"> </span>a<span class=\"__1 _2\"></span>decuados <span class=\"__1 _d\"></span>recurs<span class=\"__1 _2\"></span>os <span class=\"__1 _d\"></span>t\u00e9cnicos, <span class=\"__1 _d\"></span>financieros <span class=\"__1 _8\"> </span>o <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>otro <span class=\"__1 _d\"></span>tipo <span class=\"__1 _d\"></span>para <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>ompletar <span class=\"__1 _d\"></span>el desarrollo y para utilizar e<span class=\"__1 _2\"></span>l activo inta<span class=\"__1 _2\"></span>ngible; y<span class=\"__1 _2\"></span> (vi) <span class=\"__1 _d\"></span>El <span class=\"__1 _14\"></span>dese<span class=\"__1 _2\"></span>mbolso <span class=\"__1 _b\"></span>atribuible <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>activo <span class=\"__1 _b\"></span>intangible <span class=\"__1 _b\"></span>durante <span class=\"__1 _14\"></span>su<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>desarrollo <span class=\"__1 _b\"></span>puede<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>valorarse <span class=\"__1 _b\"></span>de <span class=\"__1 _14\"></span>f<span class=\"__1 _2\"></span>orma <span class=\"__1 _b\"></span>fiable.  Habida <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>uenta <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>naturaleza <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>gastos <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>desar<span class=\"__1 _2\"></span>rollo <span class=\"__1 _9\"></span>i<span class=\"__1 _2\"></span>ncurridos <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>Gr<span class=\"__1 _2\"></span>upo <span class=\"__1 _10\"></span>re<span class=\"__1 _2\"></span>lacionados <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>l desarrollo de f\u00e1r<span class=\"__1 _2\"></span>macos, y <span class=\"__1 _2\"></span>siguiendo la <span class=\"__1 _2\"></span>pr\u00e1ctica hab<span class=\"__1 _2\"></span>itual del sec<span class=\"__1 _2\"></span>tor, se c<span class=\"__1 _2\"></span>onsideran cumplidos<span class=\"__1 _2\"></span> los requisitos<span class=\"__1 _2\"></span> para su activaci\u00f3<span class=\"__1 _2\"></span>n en la fase de re<span class=\"__1 _2\"></span>gistro. Los <span class=\"__1 _b\"></span>costes <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>desarrollo <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>vi<span class=\"__1 _2\"></span>da <span class=\"__1 _b\"></span>\u00fatil <span class=\"__1 _b\"></span>finita <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>reconozc<span class=\"__1 _2\"></span>an <span class=\"__1 _b\"></span>como <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>activo<span class=\"__1 _9\"></span>, <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>amortizan <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>manera<span class=\"__1 _2\"></span> lineal <span class=\"__1 _c\"></span>desde <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>terminaci\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>proy<span class=\"__1 _2\"></span>ecto, <span class=\"__1 _d\"></span>entendido <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>ste <span class=\"__1 _c\"></span>como <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>momento <span class=\"__1 _d\"></span>en <span class=\"__1 _c\"></span>que <span class=\"__1 _c\"></span>se <span class=\"__1 _d\"></span>han <span class=\"__1 _c\"></span>recib<span class=\"__1 _2\"></span>ido <span class=\"__1 _c\"></span>las aprobaciones <span class=\"__1 _9\"></span>oportun<span class=\"__1 _2\"></span>as <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>organismos <span class=\"__1 _9\"></span>reg<span class=\"__1 _2\"></span>uladores<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>S<span class=\"__1 _2\"></span>ociedad <span class=\"__1 _9\"></span>tiene <span class=\"__1 _9\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>capacidad <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>venta <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>l mercado para el <span class=\"__1 _b\"></span>cual se ha recibido <span class=\"__1 _b\"></span>la<span class=\"__1 _2\"></span> autorizaci\u00f3n.<span class=\"__1 _2\"></span> <span class=\"__1 _3\"></span>Dicha vida \u00fatil <span class=\"__1 _b\"></span>es estimada como el per\u00edodo en qu<span class=\"__1 _3\"></span>e se espera <span class=\"__1 _10\"></span>que <span class=\"__1 _10\"></span>se <span class=\"__1 _10\"></span>generen <span class=\"__1 _10\"></span>benefic<span class=\"__1 _2\"></span>ios, <span class=\"__1 _9\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>coincide <span class=\"__1 _10\"></span>normal<span class=\"__1 _2\"></span>mente <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>periodo <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>vigenc<span class=\"__1 _2\"></span>ia <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>patent<span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span><span class=\"ls11\">. </span>Los dem\u00e1s gastos de <span class=\"__1 _2\"></span>desarrollo se reconoce<span class=\"__1 _2\"></span>n como gasto cuan<span class=\"__1 _2\"></span>do se incurre en <span class=\"__1 _2\"></span>ellos. <span class=\"__1 _9\"></span> Los costes de desarrollo prev<span class=\"__1 _2\"></span>iamente reconocidos como gasto no s<span class=\"__1 _2\"></span>e activan como activo intangible en un ejercicio posterior.<span class=\"__1 _2\"></span> 2.9.1.1<span class=\"ls0_1\"> P<span class=\"__1 _3\"></span>rog<span class=\"__1 _b\"></span>rama<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>inf<span class=\"__1 _3\"></span>orm<span class=\"__1 _b\"></span>\u00e1tic<span class=\"__1 _b\"></span>os </span>Las <span class=\"__1 _9\"></span>licencias <span class=\"__1 _10\"></span>para <span class=\"__1 _10\"></span>programas <span class=\"__1 _10\"></span>inform\u00e1ticos <span class=\"__1 _10\"></span>adquiridas <span class=\"__1 _10\"></span>se <span class=\"__1 _10\"></span>activan <span class=\"__1 _9\"></span>por <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ostes <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>ha <span class=\"__1 _10\"></span>incurrido para <span class=\"__1 _3\"></span>adquirir el <span class=\"__1 _b\"></span>pro<span class=\"__1 _2\"></span>grama espec\u00edfico y <span class=\"__1 _b\"></span>preparar<span class=\"__1 _2\"></span>lo pa<span class=\"__1 _3\"></span>ra su <span class=\"__1 _b\"></span>us<span class=\"__1 _2\"></span>o. <span class=\"__1 _3\"></span>Estos costes <span class=\"__1 _b\"></span>se amortizan durante su <span class=\"__1 _b\"></span>vida \u00fatil estimada (genera<span class=\"__1 _2\"></span>lmente a 5 a\u00f1<span class=\"__1 _2\"></span>os).  Los <span class=\"__1 _2\"></span>costes <span class=\"__1 _2\"></span>as<span class=\"__1 _2\"></span>ociados <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>ma<span class=\"__1 _2\"></span>ntenimiento <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>programas <span class=\"__1 _9\"></span>inform\u00e1ticos <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>reconocen <span class=\"__1 _2\"></span>como <span class=\"__1 _2\"></span>gas<span class=\"__1 _2\"></span>to <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>el momento en <span class=\"__1 _b\"></span>que se <span class=\"__1 _3\"></span>incurre en <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>mismos.<span class=\"__1 _2\"></span>No existen en <span class=\"__1 _b\"></span>la actualidad gastos <span class=\"__1 _3\"></span>de desarrollo <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>irectamente atribuibles  al  dise\u00f1o  y  realizac<span class=\"__1 _2\"></span>i\u00f3n  de  pruebas  de  programas  inform\u00e1t<span class=\"__1 _2\"></span>icos  que  sean  identificab<span class=\"__1 _2\"></span>les, singulares y suscept<span class=\"__1 _2\"></span>ibles de ser contro<span class=\"__1 _2\"></span>lados por el Grupo<span class=\"__1 _2\"></span>. <span class=\"__1 _2\"></span> 2.10<span class=\"ls0_1\"> P<span class=\"__1 _3\"></span>\u00e9r<span class=\"__1 _3\"></span>did<span class=\"__1 _3\"></span>as<span class=\"__1 _3\"></span> po<span class=\"__1 _3\"></span>r <span class=\"__1 _3\"></span>det<span class=\"__1 _b\"></span>eri<span class=\"__1 _3\"></span>or<span class=\"__1 _3\"></span>o d<span class=\"__1 _3\"></span>el<span class=\"__1 _b\"></span> val<span class=\"__1 _b\"></span>or d<span class=\"__1 _3\"></span>e a<span class=\"__1 _b\"></span>ctiv<span class=\"__1 _b\"></span>os n<span class=\"__1 _b\"></span>o fi<span class=\"__1 _b\"></span>nanc<span class=\"__1 _b\"></span>iero<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span> </span>Los <span class=\"__1 _2\"></span>activos <span class=\"__1 _9\"></span>i<span class=\"__1 _2\"></span>ntangibles <span class=\"__1 _2\"></span>q<span class=\"__1 _2\"></span>ue <span class=\"__1 _9\"></span>tienen <span class=\"__1 _2\"></span>u<span class=\"__1 _2\"></span>na <span class=\"__1 _2\"></span>vida <span class=\"__1 _9\"></span>\u00fatil <span class=\"__1 _9\"></span>indefinida <span class=\"__1 _9\"></span>o <span class=\"__1 _9\"></span>los <span class=\"__1 _2\"></span>act<span class=\"__1 _2\"></span>ivos <span class=\"__1 _9\"></span>intangibles <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>est\u00e1<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>en <span class=\"__1 _c\"></span>desarr<span class=\"__1 _2\"></span>ollo no <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>amortizan, <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>ino <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>somete<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>anualmente <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>pruebas <span class=\"__1 _9\"></span>para <span class=\"__1 _9\"></span>determ<span class=\"__1 _2\"></span>inar <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _9\"></span>eventuales <span class=\"__1 _9\"></span>p\u00e9rd<span class=\"__1 _2\"></span>idas <span class=\"__1 _9\"></span>de valor <span class=\"__1 _b\"></span>por deterioro. <span class=\"__1 _b\"></span>Los activos <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>ujetos <span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>amortizaci\u00f3n se someten <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>evisiones <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>determinar l<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>exist<span class=\"__1 _2\"></span>encia de <span class=\"__1 _10\"></span>p\u00e9rdidas <span class=\"__1 _c\"></span>por <span class=\"__1 _10\"></span>deterioro <span class=\"__1 _c\"></span>siempre <span class=\"__1 _c\"></span>que <span class=\"__1 _c\"></span>alg\u00fan <span class=\"__1 _10\"></span>suc<span class=\"__1 _2\"></span>eso <span class=\"__1 _10\"></span>o <span class=\"__1 _c\"></span>cambio <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>las <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>ircunstancias <span class=\"__1 _10\"></span>in<span class=\"__1 _2\"></span>dique <span class=\"__1 _10\"></span>que <span class=\"__1 _c\"></span>el <span class=\"__1 _10\"></span>va<span class=\"__1 _2\"></span>lor contable <span class=\"__1 _9\"></span>puede <span class=\"__1 _10\"></span>no <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>er <span class=\"__1 _9\"></span>recupera<span class=\"__1 _2\"></span>ble. <span class=\"__1 _9\"></span>Se <span class=\"__1 _10\"></span>reconoce <span class=\"__1 _10\"></span>una <span class=\"__1 _9\"></span>p\u00e9rdida <span class=\"__1 _10\"></span>por <span class=\"__1 _9\"></span>deterioro <span class=\"__1 _10\"></span>del <span class=\"__1 _10\"></span>valor <span class=\"__1 _9\"></span>por <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>importe <span class=\"__1 _10\"></span>po<span class=\"__1 _9\"></span>r <span class=\"__1 _9\"></span>el que el <span class=\"__1 _3\"></span>valor contable del activo excede de <span class=\"__1 _b\"></span>su importe recuperable. El importe recuperable es el <span class=\"__1 _b\"></span>may<span class=\"__1 _2\"></span>or entre el <span class=\"__1 _2\"></span>va<span class=\"__1 _2\"></span>lor <span class=\"__1 _2\"></span>razo<span class=\"__1 _2\"></span>nable <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>un <span class=\"__1 _2\"></span>ac<span class=\"__1 _2\"></span>tivo <span class=\"__1 _9\"></span>menos <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>costes <span class=\"__1 _9\"></span>para<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>venta <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>valor <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>uso. <span class=\"__1 _9\"></span>A <span class=\"__1 _9\"></span>efectos <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>evaluar <span class=\"__1 _9\"></span>las p\u00e9rdidas <span class=\"__1 _2\"></span>por <span class=\"__1 _2\"></span>deterioro<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>valor, <span class=\"__1 _2\"></span>lo<span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span> ac<span class=\"__1 _2\"></span>tivos <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>agrup<span class=\"__1 _2\"></span>an <span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>nivel <span class=\"__1 _2\"></span>m\u00e1s<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>bajo <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>el<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>hay <span class=\"__1 _2\"></span>flujos<span class=\"__1 _2\"></span> d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>entrada de efectivo en <span class=\"__1 _2\"></span>gran <span class=\"__1 _2\"></span>medida <span class=\"__1 _2\"></span>independientes <span class=\"__1 _2\"></span>(unidades gener<span class=\"__1 _2\"></span>adoras d<span class=\"__1 _2\"></span>e efectivo).<span class=\"__1 _9\"></span> Las<span class=\"__1 _2\"></span> p\u00e9rdidas por <span class=\"__1 _2\"></span>deterioro<span class=\"__1 _22\"> </span><span class=\"__1 _2\"></span> de <span class=\"__1 _10\"></span>valor <span class=\"__1 _c\"></span>previas <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>act<span class=\"__1 _2\"></span>ivos <span class=\"__1 _10\"></span>no <span class=\"__1 _c\"></span>financieros <span class=\"__1 _c\"></span>(distintos <span class=\"__1 _c\"></span>al <span class=\"__1 _10\"></span>fondo <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>co<span class=\"__1 _2\"></span>mercio) <span class=\"__1 _10\"></span>se<span class=\"__1 _9\"></span> <span class=\"__1 _c\"></span>revisan <span class=\"__1 _c\"></span>para <span class=\"__1 _10\"></span>cons<span class=\"__1 _2\"></span>iderar <span class=\"__1 _c\"></span>su posible reversi\u00f3n en cad<span class=\"__1 _2\"></span>a fecha en la qu<span class=\"__1 _2\"></span>e se presenta informac<span class=\"__1 _2\"></span>i\u00f3n financiera. <span class=\"__1 _9\"></span> 2.11<span class=\"ls0_1\"> Ar<span class=\"__1 _b\"></span>rend<span class=\"__1 _b\"></span>amie<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>os </span>El <span class=\"__1 _c\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _d\"></span>tiene <span class=\"__1 _d\"></span>arrendadas<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>varias <span class=\"__1 _d\"></span>oficinas, <span class=\"__1 _d\"></span>almacenes, <span class=\"__1 _d\"></span>equipos <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>autom\u00f3viles. <span class=\"__1 _d\"></span>Los <span class=\"__1 _d\"></span>contratos <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>alquiler<span class=\"__1 _2\"></span> suelen <span class=\"__1 _b\"></span>ser <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>per\u00edodos <span class=\"__1 _b\"></span>fij<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>dos <span class=\"__1 _b\"></span><span class=\"ls8\">a <span class=\"__1 _b\"></span><span class=\"ls0_1\">cu<span class=\"__1 _2\"></span>atro <span class=\"__1 _b\"></span>a\u00f1os, <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>pueden <span class=\"__1 _b\"></span>cont<span class=\"__1 _2\"></span>ener <span class=\"__1 _b\"></span>opciones <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>pr\u00f3rroga. <span class=\"__1 _b\"></span>Las<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>condiciones </span></span>de <span class=\"__1 _c\"></span>arrendamiento<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>ne<span class=\"__1 _2\"></span>gocian <span class=\"__1 _c\"></span>ind<span class=\"__1 _2\"></span>ividualmente <span class=\"__1 _c\"></span>y <span class=\"__1 _d\"></span>contienen <span class=\"__1 _d\"></span>una <span class=\"__1 _c\"></span>amplia <span class=\"__1 _d\"></span>gama <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>t\u00e9rminos <span class=\"__1 _d\"></span>y <span class=\"__1 _c\"></span>condiciones<span class=\"__1 _22\"> </span>diferentes. Los<span class=\"__1 _2\"></span> acuerdos de arren<span class=\"__1 _2\"></span>damiento no<span class=\"__1 _2\"></span> imponen ning<span class=\"__1 _2\"></span>\u00fan compromis<span class=\"__1 _2\"></span>o para <span class=\"__1 _9\"></span>el Grupo y no p<span class=\"__1 _2\"></span>ueden ser<span class=\"__1 _2\"></span> utilizados como gara<span class=\"__1 _2\"></span>nt\u00eda para la obtenci\u00f3n d<span class=\"__1 _2\"></span>e un pr\u00e9stamo.<span class=\"__1 _9\"></span> Los <span class=\"__1 _c\"></span>contratos <span class=\"__1 _d\"></span>pueden <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>ontener <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>mponentes <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>arrendam<span class=\"__1 _2\"></span>iento <span class=\"__1 _c\"></span>y <span class=\"__1 _d\"></span>no <span class=\"__1 _c\"></span>arrenda<span class=\"__1 _2\"></span>miento. <span class=\"__1 _d\"></span>El <span class=\"__1 _10\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _c\"></span>asigna<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>la contraprestaci\u00f3n en el cont<span class=\"__1 _2\"></span>rato a los componentes de <span class=\"__1 _2\"></span>arr<span class=\"__1 _2\"></span>endamiento y no arrendami<span class=\"__1 _2\"></span>ento en funci\u00f3n de sus precios <span class=\"__1 _2\"></span>independien<span class=\"__1 _2\"></span>tes r<span class=\"__1 _2\"></span>elativos. <span class=\"__1 _2\"></span>S<span class=\"__1 _2\"></span>in <span class=\"__1 _2\"></span>embargo, <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>arrendamientos <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>inmuebles <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>los q<span class=\"__1 _2\"></span>ue <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>Grupo es un <span class=\"__1 _2\"></span>arrendatario<span class=\"__1 _2\"></span>, ha <span class=\"__1 _2\"></span>opta<span class=\"__1 _2\"></span>do por <span class=\"__1 _2\"></span>no <span class=\"__1 _2\"></span>separar <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>componentes<span class=\"__1 _2\"></span> de <span class=\"__1 _2\"></span>arrendam<span class=\"__1 _2\"></span>iento <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>no <span class=\"__1 _2\"></span>arrendamiento, <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>e<span class=\"__1 _9\"></span><span class=\"ls8\">n </span>su lugar los contabi<span class=\"__1 _2\"></span>liza como un \u00fanico co<span class=\"__1 _2\"></span>mponente de arrendam<span class=\"__1 _2\"></span>iento.<span class=\"__1 _2\"></span> Los t\u00e9rminos del<span class=\"__1 _2\"></span> arrendamiento<span class=\"__1 _2\"></span> se negocia<span class=\"__1 _2\"></span>n sobre un<span class=\"__1 _2\"></span>a base individua<span class=\"__1 _2\"></span>l y contien<span class=\"__1 _2\"></span>en una amplia v<span class=\"__1 _2\"></span>ariedad de t\u00e9rminos <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>condiciones. <span class=\"__1 _10\"></span>Los<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>contratos <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>arr<span class=\"__1 _2\"></span>endamiento <span class=\"__1 _10\"></span>no <span class=\"__1 _10\"></span>imponen <span class=\"__1 _10\"></span>n<span class=\"__1 _2\"></span>ing\u00fan <span class=\"__1 _9\"></span>otr<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>cov<span class=\"__1 _9\"></span>enant <span class=\"__1 _10\"></span>distinto <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>las garant\u00edas rea<span class=\"__1 _2\"></span>les en los <span class=\"__1 _2\"></span>acti<span class=\"__1 _2\"></span>vos arrendados<span class=\"__1 _2\"></span> que s<span class=\"__1 _2\"></span>e ma<span class=\"__1 _2\"></span>ntienen por <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>arrendador. <span class=\"__1 _2\"></span>Los activos <span class=\"__1 _2\"></span>arrendados <span class=\"__1 _2\"></span>no pueden usarse como <span class=\"__1 _2\"></span>garant\u00eda a efectos <span class=\"__1 _2\"></span>de la deuda f<span class=\"__1 _2\"></span>inanciera.<span class=\"__1 _2\"></span> Los <span class=\"__1 _10\"></span>ac<span class=\"__1 _2\"></span>tivos <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>pasivos <span class=\"__1 _c\"></span>q<span class=\"__1 _2\"></span>ue <span class=\"__1 _c\"></span>surgen <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>un <span class=\"__1 _c\"></span>arren<span class=\"__1 _2\"></span>damiento <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>v<span class=\"__1 _2\"></span>aloran <span class=\"__1 _c\"></span>in<span class=\"__1 _2\"></span>icia<span class=\"__1 _2\"></span>lmente <span class=\"__1 _c\"></span>sobre <span class=\"__1 _c\"></span>una <span class=\"__1 _d\"></span>base <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>v<span class=\"__1 _2\"></span>alor actual. <span class=\"__1 _18\"> </span>Los <span class=\"__1 _19\"> </span>pasivos <span class=\"__1 _18\"> </span>por <span class=\"__1 _18\"> </span>arrendamiento <span class=\"__1 _18\"> </span>i<span class=\"__1 _3\"></span>ncluyen <span class=\"__1 _18\"> </span>el <span class=\"__1 _19\"> </span>valor <span class=\"__1 _18\"> </span>actual <span class=\"__1 _20\"> </span>neto <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>lo<span class=\"__1 _2\"></span>s <span class=\"__1 _20\"> </span>siguientes <span class=\"__1 _20\"> </span>pagos <span class=\"__1 _18\"> </span>por arrendamiento:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>pagos <span class=\"__1 _9\"></span>fijos <span class=\"__1 _9\"></span>(incluidos <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>pagos <span class=\"__1 _9\"></span>fijos <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>esenc<span class=\"__1 _2\"></span>ia), <span class=\"__1 _9\"></span>menos <span class=\"__1 _10\"></span>cualquier <span class=\"__1 _9\"></span>incent<span class=\"__1 _2\"></span>ivo <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>arrendamiento <span class=\"__1 _10\"></span>a </span>cobrar. \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span><span class=\"ls8\">pag</span>os <span class=\"__1 _9\"></span>variables <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>arr<span class=\"__1 _2\"></span>endamiento <span class=\"__1 _10\"></span>que <span class=\"__1 _9\"></span>dependen <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _9\"></span>\u00edndice <span class=\"__1 _9\"></span>o <span class=\"__1 _9\"></span>un <span class=\"__1 _9\"></span>t<span class=\"__1 _2\"></span>ipo, <span class=\"__1 _9\"></span>inicialmente <span class=\"__1 _9\"></span>v<span class=\"__1 _2\"></span>alorados </span>con arreglo al \u00edndic<span class=\"__1 _2\"></span>e o tipo en la fech<span class=\"__1 _2\"></span>a de comienzo.<span class=\"__1 _9\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>importes que se esp<span class=\"__1 _2\"></span>era que abone <span class=\"__1 _2\"></span>el Grupo en concepto d<span class=\"__1 _2\"></span>e garant\u00edas de<span class=\"__1 _2\"></span>l valor residual.<span class=\"__1 _9\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>el <span class=\"__1 _c\"></span>prec<span class=\"__1 _2\"></span>io <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>ejerc<span class=\"__1 _2\"></span>icio <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>una <span class=\"__1 _d\"></span>opci\u00f3n <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>compra<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>i <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>Grupo <span class=\"__1 _d\"></span>tiene <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>cert<span class=\"__1 _2\"></span>eza <span class=\"__1 _d\"></span>razonable <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>qu<span class=\"__1 _2\"></span>e </span>ejercer\u00e1 esa opc<span class=\"__1 _2\"></span>i\u00f3n, y \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>pagos <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>penalizaciones <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _2\"></span>resc<span class=\"__1 _2\"></span>isi\u00f3n <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>arren<span class=\"__1 _2\"></span>damiento, <span class=\"__1 _2\"></span>si<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>lazo <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>arr<span class=\"__1 _2\"></span>endamiento <span class=\"__1 _2\"></span>re<span class=\"__1 _2\"></span>fleja <span class=\"__1 _2\"></span>el<span class=\"__1 _2\"></span> </span>ejercicio por el Grupo <span class=\"__1 _2\"></span>de esa opci\u00f3n.<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>los <span class=\"__1 _8\"> </span>p<span class=\"__1 _2\"></span>agos <span class=\"__1 _a\"> </span>por <span class=\"__1 _a\"> </span>arr<span class=\"__1 _2\"></span>endamiento <span class=\"__1 _a\"> </span>a <span class=\"__1 _a\"> </span>realizars<span class=\"__1 _2\"></span>e <span class=\"__1 _8\"> </span>b<span class=\"__1 _2\"></span>ajo <span class=\"__1 _a\"> </span>opciones <span class=\"__1 _11\"> </span>de <span class=\"__1 _a\"> </span>pr\u00f3rroga <span class=\"__1 _a\"> </span>razonablem<span class=\"__1 _2\"></span>ente <span class=\"__1 _a\"> </span>ciertas<span class=\"__1 _2\"></span> </span>tambi\u00e9n se incluyen en<span class=\"__1 _2\"></span> la valoraci\u00f3n de<span class=\"__1 _2\"></span>l pasivo.<span class=\"__1 _2\"></span> En <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"> </span>ac<span class=\"__1 _2\"></span>tualidad <span class=\"__1 _8\"> </span>pr\u00e1cticamente<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>to<span class=\"__1 _2\"></span>talidad <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>los <span class=\"__1 _8\"> </span>arrendamientos <span class=\"__1 _8\"> </span>firmados <span class=\"__1 _8\"> </span>por <span class=\"__1 _8\"> </span>el <span class=\"__1 _8\"> </span>Grupo <span class=\"__1 _8\"> </span>contienen <span class=\"__1 _8\"> </span>un componente <span class=\"__1 _2\"></span>f<span class=\"__1 _2\"></span>ijo, <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>so<span class=\"__1 _2\"></span>lo <span class=\"__1 _2\"></span>var<span class=\"__1 _2\"></span>\u00eda <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>uando <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>lleva <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>abo <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>ac<span class=\"__1 _2\"></span>tualizaci\u00f3n <span class=\"__1 _9\"></span>anual <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>rentas <span class=\"__1 _9\"></span>ligada <span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>un <span class=\"__1 _2\"></span>\u00edndice de precios, <span class=\"__1 _2\"></span>y que <span class=\"__1 _2\"></span>se recog<span class=\"__1 _2\"></span>e en <span class=\"__1 _2\"></span>los pasivos<span class=\"__1 _2\"></span> por <span class=\"__1 _2\"></span>arrendamiento <span class=\"__1 _2\"></span>en el <span class=\"__1 _2\"></span>momento <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>el que s<span class=\"__1 _2\"></span>e conoce <span class=\"__1 _2\"></span>su va<span class=\"__1 _2\"></span>lor definitivo.  Los pagos por arrend<span class=\"__1 _2\"></span>amiento se desc<span class=\"__1 _2\"></span>uentan usando el<span class=\"__1 _2\"></span> tipo de <span class=\"__1 _2\"></span>inter\u00e9s <span class=\"__1 _2\"></span>impl\u00edcito en <span class=\"__1 _2\"></span>el arrendamiento. Si <span class=\"__1 _2\"></span>ese tipo no se puede determina<span class=\"__1 _2\"></span>r f\u00e1cilmente, que es genera<span class=\"__1 _2\"></span>lmente el caso para los arr<span class=\"__1 _2\"></span>endamientos en e<span class=\"__1 _2\"></span>l Grupo, se <span class=\"__1 _2\"></span>us<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>tipo <span class=\"__1 _9\"></span>increment<span class=\"__1 _2\"></span>al <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>ndeudamiento <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>arrendatario,<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>sien<span class=\"__1 _2\"></span>do <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>tipo <span class=\"__1 _9\"></span>que<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>el <span class=\"__1 _9\"></span>arrendatari<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>ind<span class=\"__1 _2\"></span>ividu<span class=\"__1 _9\"></span>al tendr\u00eda <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>pagar <span class=\"__1 _b\"></span>para <span class=\"__1 _b\"></span>pedi<span class=\"__1 _2\"></span>r <span class=\"__1 _b\"></span>prestados <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>fondos <span class=\"__1 _b\"></span>neces<span class=\"__1 _2\"></span>arios <span class=\"__1 _b\"></span>para <span class=\"__1 _b\"></span>obtener <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>activo <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>val<span class=\"__1 _2\"></span>or <span class=\"__1 _b\"></span>similar <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>activo por derecho de uso <span class=\"__1 _2\"></span>en un entorno econ\u00f3mico<span class=\"__1 _2\"></span> similar con t\u00e9r<span class=\"__1 _2\"></span>minos, garant\u00edas y<span class=\"__1 _2\"></span> condiciones similares.<span class=\"__1 _9\"></span> Para <span class=\"__1 _b\"></span>determi<span class=\"__1 _2\"></span>nar <span class=\"__1 _b\"></span>el <span class=\"__1 _3\"></span>tipo <span class=\"__1 _b\"></span>incr<span class=\"__1 _2\"></span>emental <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>end<span class=\"__1 _2\"></span>eudamient<span class=\"__1 _2\"></span>o, <span class=\"__1 _b\"></span>el <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _b\"></span>ca<span class=\"__1 _2\"></span>lcula <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>manera <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span>nual <span class=\"__1 _b\"></span>su<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>prima <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>riesg<span class=\"__1 _2\"></span>o y aplica los siguientes \u00edn<span class=\"__1 _2\"></span>dices para cada d<span class=\"__1 _2\"></span>ivisa funcion<span class=\"__1 _2\"></span>al:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _10\"></span>EUR: EURIBOR <span class=\"__1 _2\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _10\"></span>USD: LIBOR  <span class=\"__1 _2\"></span> </span>Por <span class=\"__1 _d\"></span>otro <span class=\"__1 _8\"> </span>lado, <span class=\"__1 _d\"></span>como <span class=\"__1 _8\"> </span>cada <span class=\"__1 _8\"> </span>arrendamiento <span class=\"__1 _d\"></span>tiene <span class=\"__1 _8\"> </span>un <span class=\"__1 _d\"></span>plazo <span class=\"__1 _8\"> </span>diferente, <span class=\"__1 _d\"> </span>las <span class=\"__1 _8\"> </span>referencias <span class=\"__1 _8\"> </span>variables <span class=\"__1 _d\"></span>(EURI<span class=\"__1 _2\"></span>BOR<span class=\"__1 _9\"></span><span class=\"lsa\">, </span>LIBOR) se <span class=\"__1 _2\"></span>han s<span class=\"__1 _2\"></span>ustituido p<span class=\"__1 _2\"></span>or el <span class=\"__1 _2\"></span>tipo swa<span class=\"__1 _2\"></span>p a ca<span class=\"__1 _2\"></span>da fech<span class=\"__1 _2\"></span>a de <span class=\"__1 _2\"></span>vencimiento. <span class=\"__1 _2\"></span>De <span class=\"__1 _2\"></span>este modo<span class=\"__1 _2\"></span>, cada <span class=\"__1 _2\"></span>contrato t<span class=\"__1 _2\"></span>iene<span class=\"__1 _22\"> </span>un <span class=\"__1 _2\"></span>tipo <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>descuento <span class=\"__1 _2\"></span>di<span class=\"__1 _2\"></span>ferente <span class=\"__1 _2\"></span>adapt<span class=\"__1 _2\"></span>ado <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>su <span class=\"__1 _9\"></span>p<span class=\"__1 _2\"></span>lazo, <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>ero <span class=\"__1 _2\"></span>siempre <span class=\"__1 _9\"></span>calculado <span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>partir <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>misma <span class=\"__1 _9\"></span>prima <span class=\"__1 _2\"></span>de riesgo. El <span class=\"__1 _b\"></span>Grupo <span class=\"__1 _14\"></span>est\u00e1<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>expuesto <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>potenciales <span class=\"__1 _b\"></span>incrementos <span class=\"__1 _b\"></span>futuros <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>pagos <span class=\"__1 _14\"></span>v<span class=\"__1 _2\"></span>ariables <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>arrendamiento<span class=\"__1 _2\"></span> <span class=\"__1 _14\"></span>basa<span class=\"__1 _2\"></span>dos en un \u00edndice o tipo, qu<span class=\"__1 _2\"></span>e no est\u00e1n <span class=\"__1 _2\"></span>incluidos en el pasivo<span class=\"__1 _2\"></span> por arrendamiento <span class=\"__1 _2\"></span>hasta que tienen e<span class=\"__1 _2\"></span>fecto. Cuando los <span class=\"__1 _d\"></span>ajustes <span class=\"__1 _d\"></span>a <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>pagos <span class=\"__1 _d\"></span>por <span class=\"__1 _d\"> </span>arr<span class=\"__1 _2\"></span>endamiento <span class=\"__1 _d\"></span>basa<span class=\"__1 _2\"></span>dos <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>u<span class=\"__1 _2\"></span>n <span class=\"__1 _d\"></span>\u00edndice <span class=\"__1 _d\"></span>o <span class=\"__1 _8\"> </span>un <span class=\"__1 _d\"> </span>t<span class=\"__1 _2\"></span>ipo <span class=\"__1 _d\"></span>tie<span class=\"__1 _2\"></span>nen <span class=\"__1 _d\"></span>efecto, <span class=\"__1 _d\"> </span>el <span class=\"__1 _8\"> </span>pasivo <span class=\"__1 _d\"></span>por arrendamiento se eva<span class=\"__1 _2\"></span>l\u00faa de nuevo y s<span class=\"__1 _2\"></span>e ajusta contra <span class=\"__1 _2\"></span>el activo por derech<span class=\"__1 _2\"></span>o de uso.<span class=\"__1 _22\"> </span>Los <span class=\"__1 _9\"></span>pagos <span class=\"__1 _9\"></span>por <span class=\"__1 _10\"></span>arrendamie<span class=\"__1 _2\"></span>nto <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>asigna<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>entre <span class=\"__1 _9\"></span>princ<span class=\"__1 _2\"></span>ipal <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>oste <span class=\"__1 _9\"></span>financiero. <span class=\"__1 _10\"></span>El <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>oste <span class=\"__1 _9\"></span>financiero<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>carga <span class=\"__1 _9\"></span>a resultados <span class=\"__1 _a\"> </span>durante <span class=\"__1 _a\"> </span>el <span class=\"__1 _a\"> </span>periodo <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>arr<span class=\"__1 _2\"></span>endamiento <span class=\"__1 _a\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>forma <span class=\"__1 _a\"> </span>que <span class=\"__1 _a\"> </span>produz<span class=\"__1 _2\"></span>can <span class=\"__1 _a\"> </span>un <span class=\"__1 _a\"> </span>tipo <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>inter\u00e9s <span class=\"__1 _a\"> </span>peri\u00f3dico<span class=\"__1 _2\"></span> constante sobre el sa<span class=\"__1 _2\"></span>ldo restante del pasivo<span class=\"__1 _2\"></span> para cada perio<span class=\"__1 _2\"></span>do.<span class=\"__1 _2\"></span> Los activos por derech<span class=\"__1 _2\"></span>o de uso se val<span class=\"__1 _2\"></span>oran a coste que<span class=\"__1 _2\"></span> comprende lo sigu<span class=\"__1 _2\"></span>iente:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>el importe de la valorac<span class=\"__1 _2\"></span>i\u00f3n inicial del pasivo<span class=\"__1 _2\"></span> por arre<span class=\"__1 _2\"></span>ndamiento<span class=\"__1 _2\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>cualquier <span class=\"__1 _d\"></span>pago <span class=\"__1 _d\"></span>por <span class=\"__1 _c\"></span>arren<span class=\"__1 _2\"></span>damiento <span class=\"__1 _d\"></span>hecho <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>o <span class=\"__1 _c\"></span>antes<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>la <span class=\"__1 _d\"></span>fecha <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>comienzo, <span class=\"__1 _d\"></span>menos <span class=\"__1 _d\"></span>cualquier </span>incentivo por arrendam<span class=\"__1 _2\"></span>iento recibido<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>cualquier coste d<span class=\"__1 _2\"></span>irecto inicial, y<span class=\"__1 _2\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>costes de restaurac<span class=\"__1 _2\"></span>i\u00f3n. </span>Los <span class=\"__1 _2\"></span>activos <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _2\"></span>derecho <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>uso <span class=\"__1 _9\"></span>generalme<span class=\"__1 _2\"></span>nte <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>amortizan <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>form<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>lineal <span class=\"__1 _9\"></span>durante <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>ida <span class=\"__1 _2\"></span>\u00fatil <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>activo <span class=\"__1 _9\"></span>o el <span class=\"__1 _b\"></span>p<span class=\"__1 _2\"></span>lazo de<span class=\"__1 _3\"></span> arrendamiento, el<span class=\"__1 _3\"></span> menor <span class=\"__1 _b\"></span>de los <span class=\"__1 _3\"></span>dos. <span class=\"__1 _3\"></span>Si el<span class=\"__1 _3\"></span> Grupo <span class=\"__1 _b\"></span>ti<span class=\"__1 _2\"></span>ene la <span class=\"__1 _b\"></span>certeza razonable de<span class=\"__1 _3\"></span> ejercer <span class=\"__1 _b\"></span>una opci\u00f3n de compra, el activo p<span class=\"__1 _2\"></span>or derecho de uso se <span class=\"__1 _2\"></span>amortiza durante <span class=\"__1 _2\"></span>la vida \u00fati<span class=\"__1 _2\"></span>l del activo<span class=\"__1 _2\"></span> subyacente.<span class=\"__1 _2\"></span> El <span class=\"__1 _10\"></span>plazo<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _10\"></span>contr<span class=\"__1 _2\"></span>atos <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>arre<span class=\"__1 _2\"></span>ndamiento <span class=\"__1 _c\"></span>se <span class=\"__1 _10\"></span>ha<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>est<span class=\"__1 _2\"></span>imado <span class=\"__1 _10\"></span>a<span class=\"__1 _2\"></span>tendiendo <span class=\"__1 _10\"></span>a<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>per\u00ed<span class=\"__1 _2\"></span>odo <span class=\"__1 _10\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>revoca<span class=\"__1 _2\"></span>ble <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>cada arrendamiento, <span class=\"__1 _a\"> </span>increment\u00e1ndose <span class=\"__1 _8\"> </span>d<span class=\"__1 _2\"></span>icho <span class=\"__1 _8\"> </span>per\u00edodo <span class=\"__1 _8\"> </span>en <span class=\"__1 _a\"> </span>los <span class=\"__1 _8\"> </span>periodos<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>cubiertos <span class=\"__1 _8\"> </span>por<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>opci\u00f3n <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>rescindir <span class=\"__1 _8\"> </span>el<span class=\"__1 _2\"></span> contrato al tener el Gru<span class=\"__1 _2\"></span>po la c<span class=\"__1 _2\"></span>erteza razonable d<span class=\"__1 _2\"></span>e que dicha opci\u00f3n <span class=\"__1 _2\"></span>no iba a ser ej<span class=\"__1 _2\"></span>ercitada. <span class=\"__1 _2\"></span> Los <span class=\"__1 _1a\"> </span>juicios <span class=\"__1 _1a\"> </span>aplicados <span class=\"__1 _1a\"> </span>p<span class=\"__1 _2\"></span>ara <span class=\"__1 _1a\"> </span>determi<span class=\"__1 _2\"></span>nar <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>existenc<span class=\"__1 _2\"></span>ia <span class=\"__1 _15\"> </span>o <span class=\"__1 _13\"> </span>no <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>certeza<span class=\"__1 _2\"></span> <span class=\"__1 _1a\"> </span>razonable <span class=\"__1 _1a\"> </span>han <span class=\"__1 _1a\"> </span>reca\u00ed<span class=\"__1 _2\"></span>do fundamentalmente <span class=\"__1 _2\"></span>en dos aspectos:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Si <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _d\"></span>Grupo <span class=\"__1 _d\"></span>no <span class=\"__1 _d\"></span><span class=\"ls8\">ha</span> <span class=\"__1 _d\"></span>ejerc<span class=\"__1 _2\"></span>ido <span class=\"__1 _d\"></span>acciones <span class=\"__1 _d\"></span>para <span class=\"__1 _d\"></span>cancelar <span class=\"__1 _d\"></span>un <span class=\"__1 _d\"></span>contrato<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>revocable <span class=\"__1 _d\"></span>o <span class=\"__1 _d\"></span>con <span class=\"__1 _d\"></span>un <span class=\"__1 _c\"></span>v<span class=\"__1 _2\"></span>encimiento<span class=\"__1 _2\"></span> </span>inferior a un a\u00f1o, ent<span class=\"__1 _2\"></span>iende que es<span class=\"__1 _2\"></span>e contrato va a ser p<span class=\"__1 _2\"></span>rorrogado.<span class=\"__1 _9\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Los <span class=\"__1 _8\"> </span>t\u00e9rminos <span class=\"__1 _a\"> </span>y <span class=\"__1 _8\"> </span>con<span class=\"__1 _2\"></span>diciones <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>ontractuales <span class=\"__1 _8\"> </span>aplica<span class=\"__1 _2\"></span>bles <span class=\"__1 _8\"> </span>a <span class=\"__1 _a\"> </span>los <span class=\"__1 _8\"> </span>periodos <span class=\"__1 _a\"> </span>cubiertos <span class=\"__1 _a\"> </span>por <span class=\"__1 _8\"> </span>la <span class=\"__1 _a\"> </span>opci\u00f3n <span class=\"__1 _8\"> </span>d<span class=\"__1 _2\"></span>e </span>rescindir el contrato res<span class=\"__1 _2\"></span>ultaban ventajos<span class=\"__1 _2\"></span>os en relaci\u00f3n <span class=\"__1 _2\"></span>con los<span class=\"__1 _2\"></span> prec<span class=\"__1 _2\"></span>ios de mercado.<span class=\"__1 _2\"></span> El <span class=\"__1 _2\"></span>Grupo <span class=\"__1 _9\"></span>considera <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>todos <span class=\"__1 _9\"></span>los <span class=\"__1 _2\"></span>flujos <span class=\"__1 _9\"></span>derivados <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>dichas <span class=\"__1 _9\"></span>opciones <span class=\"__1 _9\"></span>est\u00e1n <span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>eflejados <span class=\"__1 _2\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>aloraci\u00f3n <span class=\"__1 _9\"></span>de los <span class=\"__1 _8\"> </span>pasivos <span class=\"__1 _8\"> </span>por <span class=\"__1 _8\"> </span>arrendamiento, <span class=\"__1 _8\"> </span>al <span class=\"__1 _8\"> </span>haber <span class=\"__1 _8\"> </span>consi<span class=\"__1 _2\"></span>derado <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>su <span class=\"__1 _8\"> </span>c\u00e1lculo <span class=\"__1 _a\"> </span>la <span class=\"__1 _8\"> </span>totalidad <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>los <span class=\"__1 _8\"> </span>plazos <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>los contratos vigentes, con <span class=\"__1 _2\"></span>independenc<span class=\"__1 _2\"></span>ia de que estos s<span class=\"__1 _2\"></span>ean revocables o no.<span class=\"__1 _9\"></span> Los <span class=\"__1 _18\"> </span>pagos <span class=\"__1 _15\"> </span>asociados <span class=\"__1 _15\"> </span>con <span class=\"__1 _18\"> </span>arrend<span class=\"__1 _2\"></span>amientos <span class=\"__1 _15\"> </span>a <span class=\"__1 _18\"> </span>corto <span class=\"__1 _15\"> </span>plazo <span class=\"__1 _18\"> </span>de <span class=\"__1 _15\"> </span>maquinaria <span class=\"__1 _15\"> </span>y <span class=\"__1 _18\"> </span>veh\u00edculos <span class=\"__1 _15\"> </span>y <span class=\"__1 _18\"> </span>tod<span class=\"__1 _2\"></span>os <span class=\"__1 _18\"> </span>los arrendamientos de <span class=\"__1 _2\"></span>activos de poco val<span class=\"__1 _2\"></span>or se reconoce<span class=\"__1 _2\"></span>n sobre una base <span class=\"__1 _2\"></span>lineal como un g<span class=\"__1 _2\"></span>asto en resultados<span class=\"__1 _2\"></span>. Los <span class=\"__1 _b\"></span>arrendamientos <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>corto <span class=\"__1 _3\"></span>plazo <span class=\"__1 _b\"></span>son <span class=\"__1 _b\"></span>arrendamient<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>plazo <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>arrendam<span class=\"__1 _2\"></span>iento <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>12 <span class=\"__1 _b\"></span>meses <span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>menos.<span class=\"__1 _2\"></span> Los activos de valor red<span class=\"__1 _2\"></span>ucido incluyen eq<span class=\"__1 _2\"></span>uipo inform\u00e1tico y<span class=\"__1 _2\"></span> elementos peque\u00f1<span class=\"__1 _2\"></span>os de mobiliario de of<span class=\"__1 _2\"></span>icina.<span class=\"__1 _9\"></span> 2.11.1<span class=\"ls0_1\"> Op<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span>nes <span class=\"__1 _b\"></span>de p<span class=\"__1 _3\"></span>r\u00f3<span class=\"__1 _3\"></span>rr<span class=\"__1 _3\"></span>oga<span class=\"__1 _3\"></span> y<span class=\"__1 _3\"></span> r<span class=\"__1 _3\"></span>es<span class=\"__1 _b\"></span>cisi<span class=\"__1 _b\"></span>\u00f3n  </span>Varios  contratos  de  alquiler  de <span class=\"__1 _a\"> </span>o<span class=\"__1 _2\"></span>ficinas  y  equipos  incluyen  opciones  de  pr\u00f3rroga  o <span class=\"__1 _11\"> </span>de  terminaci\u00f3n anticipada. Ambas opc<span class=\"__1 _2\"></span>iones s<span class=\"__1 _2\"></span>on ejercitables por el Gr<span class=\"__1 _2\"></span>upo y no por el arrend<span class=\"__1 _2\"></span>ador respectivo.<span class=\"__1 _9\"></span> El <span class=\"__1 _2\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _9\"></span>no <span class=\"__1 _9\"></span>cu<span class=\"__1 _2\"></span>enta <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>in<span class=\"__1 _2\"></span>versi<span class=\"__1 _2\"></span>ones <span class=\"__1 _9\"></span>significativas <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>locales <span class=\"__1 _9\"></span>arr<span class=\"__1 _2\"></span>endados <span class=\"__1 _9\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>incentiven <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>con<span class=\"__1 _2\"></span>tinuidad <span class=\"__1 _9\"></span>o desincentiven <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>rescisi\u00f3n. <span class=\"__1 _9\"></span>En <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ontratos <span class=\"__1 _2\"></span>firmados <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>el G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>establecen <span class=\"__1 _9\"></span>plazos <span class=\"__1 _2\"></span>no <span class=\"__1 _2\"></span>revoc<span class=\"__1 _2\"></span>ables <span class=\"__1 _2\"></span>y, en <span class=\"__1 _8\"> </span>algun<span class=\"__1 _2\"></span>os <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>asos, <span class=\"__1 _a\"> </span>se <span class=\"__1 _a\"> </span>especifican <span class=\"__1 _8\"> </span>pen<span class=\"__1 _2\"></span>alizaciones <span class=\"__1 _a\"> </span>adicionales <span class=\"__1 _a\"> </span>que <span class=\"__1 _a\"> </span>consisten <span class=\"__1 _a\"> </span>en  el <span class=\"__1 _8\"> </span>a<span class=\"__1 _2\"></span>bono <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>la <span class=\"__1 _a\"> </span>renta<span class=\"__1 _2\"></span> pendiente hasta el cumplimiento de di<span class=\"__1 _3\"></span>chos plazos. El Grupo incorpora estas posibles <span class=\"__1 _b\"></span>p<span class=\"__1 _2\"></span>enalizaciones<span class=\"__1 _2\"></span> en <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>a medida <span class=\"__1 _d\"></span>en <span class=\"__1 _8\"> </span>que, <span class=\"__1 _d\"></span>como <span class=\"__1 _d\"></span>se <span class=\"__1 _8\"> </span>indicaba <span class=\"__1 _d\"></span>anter<span class=\"__1 _2\"></span>iormente, <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>plazos <span class=\"__1 _d\"></span>considerados<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>incorporan <span class=\"__1 _d\"> </span>a<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>los <span class=\"__1 _8\"> </span>plazos <span class=\"__1 _d\"></span>no revocables los perio<span class=\"__1 _2\"></span>dos cubiertos<span class=\"__1 _2\"></span> por la opci\u00f3<span class=\"__1 _2\"></span>n de rescindir el contrato<span class=\"__1 _2\"></span>.<span class=\"__1 _22\"> </span>2.<span class=\"__1 _3\"></span>12 I<span class=\"__1 _3\"></span>nve<span class=\"__1 _b\"></span>rsio<span class=\"__1 _b\"></span>nes <span class=\"__1 _3\"></span>y o<span class=\"__1 _b\"></span>tros<span class=\"__1 _b\"></span> act<span class=\"__1 _3\"></span>iv<span class=\"__1 _3\"></span>os<span class=\"__1 _b\"></span> fina<span class=\"__1 _b\"></span>ncie<span class=\"__1 _3\"></span>ros<span class=\"__1 _b\"></span><span class=\"fs5 fc2\"> <span class=\"fs1_1 fc0_1\"> </span></span>2.12.1<span class=\"ls0_1\"> Cl<span class=\"__1 _b\"></span>asif<span class=\"__1 _3\"></span>ic<span class=\"__1 _3\"></span>aci<span class=\"__1 _b\"></span>\u00f3n </span>El <span class=\"ls0_1\">Grupo clas<span class=\"__1 _2\"></span>ifica sus activos<span class=\"__1 _2\"></span> financieros en las sig<span class=\"__1 _2\"></span>uientes categor\u00edas<span class=\"__1 _2\"></span> de <span class=\"__1 _2\"></span>valorac<span class=\"__1 _2\"></span>i\u00f3n<span class=\"lsa\">: </span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>aquellos que <span class=\"__1 _b\"></span>se valoran con <span class=\"__1 _b\"></span>posteri<span class=\"__1 _2\"></span>oridad a <span class=\"__1 _b\"></span>valor razo<span class=\"__1 _2\"></span>nable (ya <span class=\"__1 _b\"></span>sea con <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ambios en <span class=\"__1 _b\"></span>result<span class=\"__1 _2\"></span>ados </span>o en otro resultado glo<span class=\"__1 _2\"></span>bal), y<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>aquellos que se va<span class=\"__1 _2\"></span>loran a coste am<span class=\"__1 _2\"></span>ortizado. <span class=\"__1 _2\"></span> </span>La <span class=\"__1 _2\"></span>clasificaci\u00f3n <span class=\"__1 _9\"></span>depende <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>modelo <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>negocio <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>entidad <span class=\"__1 _2\"></span>para <span class=\"__1 _9\"></span>gestionar <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>activos <span class=\"__1 _2\"></span>fi<span class=\"__1 _2\"></span>nancieros <span class=\"__1 _2\"></span>y <span class=\"__1 _9\"></span>de los t\u00e9rminos contractu<span class=\"__1 _2\"></span>ales de los<span class=\"__1 _2\"></span> flujos de efectivo.<span class=\"__1 _2\"></span> Para <span class=\"__1 _2\"></span>los <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>valorados <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>valor <span class=\"__1 _2\"></span>razona<span class=\"__1 _2\"></span>ble, <span class=\"__1 _2\"></span>las <span class=\"__1 _9\"></span>ganancias <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>p\u00e9rdidas <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>registr<span class=\"__1 _2\"></span>ar\u00e1n <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>resu<span class=\"__1 _2\"></span>ltados <span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>en otro <span class=\"__1 _8\"> </span>resultado <span class=\"__1 _8\"> </span>global. <span class=\"__1 _8\"> </span>Para <span class=\"__1 _8\"> </span>las <span class=\"__1 _d\"></span>inv<span class=\"__1 _2\"></span>ersiones <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>instrumentos <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>patrimonio <span class=\"__1 _8\"> </span>que <span class=\"__1 _8\"> </span>no <span class=\"__1 _d\"></span>se <span class=\"__1 _8\"> </span>man<span class=\"__1 _2\"></span>tienen <span class=\"__1 _8\"> </span>para negociaci\u00f3n, depender\u00e1 de si el <span class=\"__1 _b\"></span>Gr<span class=\"__1 _2\"></span>upo realiz\u00f3 una <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>lecci\u00f3n irrevocable en <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l momento del <span class=\"__1 _b\"></span>reco<span class=\"__1 _2\"></span>nocimiento inicial para contabilizar <span class=\"__1 _2\"></span>la inversi\u00f3n en pa<span class=\"__1 _2\"></span>trimonio a valor r<span class=\"__1 _2\"></span>azonable con cambi<span class=\"__1 _2\"></span>os en otro resultado glob<span class=\"__1 _2\"></span>al.<span class=\"__1 _9\"></span> El <span class=\"__1 _2\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _9\"></span>reclasifica <span class=\"__1 _9\"></span>las<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>inversiones <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span>uda <span class=\"__1 _9\"></span>cuando<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>solo <span class=\"__1 _10\"></span>cuando <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ambia <span class=\"__1 _9\"></span>su <span class=\"__1 _9\"></span>modelo <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>negocio <span class=\"__1 _9\"></span>para gestionar esos activos.<span class=\"__1 _2\"></span> 2.12.1.1<span class=\"ls0_1\"> Re<span class=\"__1 _b\"></span>conoc<span class=\"__1 _b\"></span>imie<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>o y<span class=\"__1 _b\"></span> ba<span class=\"__1 _3\"></span>ja <span class=\"__1 _b\"></span>en <span class=\"__1 _3\"></span>cue<span class=\"__1 _b\"></span>ntas<span class=\"__1 _3\"></span> </span>Las compras <span class=\"__1 _2\"></span>y ve<span class=\"__1 _2\"></span>ntas conv<span class=\"__1 _2\"></span>encionales <span class=\"__1 _2\"></span>de activos <span class=\"__1 _2\"></span>financ<span class=\"__1 _2\"></span>ieros se <span class=\"__1 _2\"></span>reconocen <span class=\"__1 _2\"></span>en la <span class=\"__1 _2\"></span>fecha d<span class=\"__1 _2\"></span>e negociac<span class=\"__1 _2\"></span>i\u00f3n, la<span class=\"__1 _2\"></span> fecha <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>que el <span class=\"__1 _b\"></span>Grupo se <span class=\"__1 _b\"></span>compromete a <span class=\"__1 _b\"></span>comprar o <span class=\"__1 _b\"></span>vender<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _b\"></span>act<span class=\"__1 _2\"></span>ivo. <span class=\"__1 _b\"></span>L<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>ac<span class=\"__1 _2\"></span>tivos <span class=\"__1 _b\"></span>financi<span class=\"__1 _2\"></span>eros <span class=\"__1 _3\"></span>se <span class=\"__1 _b\"></span>da<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>baj<span class=\"__1 _2\"></span>a 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=\"__1 _2\"></span>do sustancialmente<span class=\"__1 _2\"></span> todos los riesg<span class=\"__1 _2\"></span>os y beneficios inheren<span class=\"__1 _2\"></span>tes a la propie<span class=\"__1 _2\"></span>dad.<span class=\"__1 _9\"></span> 2.12.1.2<span class=\"ls0_1\"> V<span class=\"__1 _3\"></span>alo<span class=\"__1 _b\"></span>raci<span class=\"__1 _b\"></span>\u00f3n </span>En <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>mo<span class=\"__1 _2\"></span>mento <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>rec<span class=\"__1 _2\"></span>onocimient<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>inicial, <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>Grup<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>alora <span class=\"__1 _9\"></span>un <span class=\"__1 _9\"></span>activo <span class=\"__1 _9\"></span>financiero <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>su <span class=\"__1 _9\"></span>valor <span class=\"__1 _9\"></span>razonable <span class=\"__1 _9\"></span>m\u00e1s, en <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>cas<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _c\"></span>activo <span class=\"__1 _10\"></span>fi<span class=\"__1 _2\"></span>nanciero <span class=\"__1 _c\"></span>que <span class=\"__1 _10\"></span>no <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>ea <span class=\"__1 _10\"></span>a <span class=\"__1 _c\"></span>valor <span class=\"__1 _10\"></span>raz<span class=\"__1 _2\"></span>onable <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>ca<span class=\"__1 _2\"></span>mbios <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>resultados <span class=\"__1 _10\"></span>(<span class=\"__1 _2\"></span>VRR), <span class=\"__1 _10\"></span>los<span class=\"__1 _2\"></span> costes <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>transacci\u00f3n <span class=\"__1 _b\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>sean <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>irectamente <span class=\"__1 _b\"></span>atribui<span class=\"__1 _2\"></span>bles <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>adquisici\u00f3n <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>acti<span class=\"__1 _2\"></span>vo <span class=\"__1 _b\"></span>financiero. <span class=\"__1 _b\"></span>Los <span class=\"__1 _b\"></span>costes de <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>transacci\u00f3n <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>activos <span class=\"__1 _8\"> </span>financieros <span class=\"__1 _8\"> </span>reg<span class=\"__1 _2\"></span>istrados <span class=\"__1 _8\"> </span>a <span class=\"__1 _8\"> </span>valor <span class=\"__1 _8\"> </span>razonable <span class=\"__1 _8\"> </span>con <span class=\"__1 _8\"> </span>ca<span class=\"__1 _2\"></span>mbios <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>resultados <span class=\"__1 _8\"> </span>s<span class=\"__1 _2\"></span>e reconocen como gastos e<span class=\"__1 _2\"></span>n resultados.<span class=\"__1 _9\"></span> Activos financie<span class=\"__1 _2\"></span>ros<span class=\"ff2_1\"> </span>La <span class=\"__1 _c\"></span>valoraci\u00f3n <span class=\"__1 _d\"></span>posterior <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>los <span class=\"__1 _c\"></span>activos <span class=\"__1 _c\"></span>financi<span class=\"__1 _2\"></span>eros <span class=\"__1 _c\"></span>dep<span class=\"__1 _2\"></span>ende <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>mod<span class=\"__1 _2\"></span>elo <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>negoc<span class=\"__1 _2\"></span>io <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>Grupo <span class=\"__1 _c\"></span>p<span class=\"__1 _2\"></span>ara gestionar e<span class=\"__1 _2\"></span>l ac<span class=\"__1 _2\"></span>tivo y <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>las <span class=\"__1 _9\"></span>caracter\u00edsticas <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>flujos <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>efectivo <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>activo. <span class=\"__1 _2\"></span>Hay<span class=\"__1 _2\"></span> tres<span class=\"__1 _2\"></span> c<span class=\"__1 _2\"></span>ategor\u00edas de valoraci\u00f3n en las qu<span class=\"__1 _2\"></span>e el grupo clasifica sus <span class=\"__1 _2\"></span>ac<span class=\"__1 _2\"></span>tivos financieros<span class=\"__1 _2\"></span>: \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Coste <span class=\"__1 _19\"> </span>am<span class=\"__1 _2\"></span>ortizado: <span class=\"__1 _20\"> </span>Los <span class=\"__1 _20\"> </span>activos<span class=\"__1 _2\"></span> <span class=\"__1 _19\"> </span>que <span class=\"__1 _20\"> </span>se <span class=\"__1 _20\"> </span>mantienen<span class=\"__1 _2\"></span> <span class=\"__1 _19\"> </span>para <span class=\"__1 _20\"> </span>el <span class=\"__1 _20\"> </span>cobro <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>flujos <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>efectivo </span>contractuales <span class=\"__1 _3\"></span>cuando esos <span class=\"__1 _b\"></span>flujos de <span class=\"__1 _b\"></span>efectivo<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>represe<span class=\"__1 _2\"></span>ntan <span class=\"__1 _3\"></span>s\u00f3lo pagos <span class=\"__1 _b\"></span>de principal e <span class=\"__1 _b\"></span>intereses <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e valoran a <span class=\"__1 _b\"></span>coste amortizado.<span class=\"__1 _2\"></span> Lo<span class=\"__1 _3\"></span>s ingresos <span class=\"__1 _3\"></span>por intereses de <span class=\"__1 _b\"></span>estos activos financier<span class=\"__1 _2\"></span>os se <span class=\"__1 _3\"></span>incluyen en <span class=\"__1 _a\"> </span>ingresos <span class=\"__1 _a\"> </span>f<span class=\"__1 _2\"></span>inancieros <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>ac<span class=\"__1 _2\"></span>uerdo <span class=\"__1 _a\"> </span>con <span class=\"__1 _11\"> </span>el <span class=\"__1 _a\"> </span>m\u00e9todo<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>del <span class=\"__1 _a\"> </span>tipo <span class=\"__1 _a\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _a\"> </span>inter\u00e9s <span class=\"__1 _a\"> </span>e<span class=\"__1 _2\"></span>fectivo. <span class=\"__1 _a\"> </span>Cualqu<span class=\"__1 _2\"></span>ier ganancia o p\u00e9rdida que surja cuando se den de baja se reconoce directame<span class=\"__1 _2\"></span>nte en el resultado del <span class=\"__1 _10\"></span>ejercicio <span class=\"__1 _10\"></span>junto <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _10\"></span>ganancias <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>p\u00e9rdidas <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _10\"></span>diferen<span class=\"__1 _2\"></span>cias <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>ca<span class=\"__1 _2\"></span>mbio. <span class=\"__1 _10\"></span>Las <span class=\"__1 _10\"></span>p\u00e9rdidas <span class=\"__1 _10\"></span>por<span class=\"__1 _2\"></span> deterioro del valor se <span class=\"__1 _2\"></span>presentan como <span class=\"__1 _2\"></span>una partida sep<span class=\"__1 _2\"></span>arada en el estado<span class=\"__1 _2\"></span> de resultados.<span class=\"__1 _9\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Valor <span class=\"__1 _9\"></span>razo<span class=\"__1 _2\"></span>nable <span class=\"__1 _10\"></span>con <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>otro<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>resul<span class=\"__1 _2\"></span>tado <span class=\"__1 _10\"></span>global: <span class=\"__1 _10\"></span>Los <span class=\"__1 _10\"></span>activos <span class=\"__1 _10\"></span>que <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>ma<span class=\"__1 _2\"></span>ntienen <span class=\"__1 _9\"></span>p<span class=\"__1 _2\"></span>ara <span class=\"__1 _10\"></span>el </span>cobro <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>fluj<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>de efectivo <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ontractuales y para <span class=\"__1 _b\"></span>vender los <span class=\"__1 _b\"></span>activos financieros, <span class=\"__1 _b\"></span>cu<span class=\"__1 _2\"></span>ando <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>fl<span class=\"__1 _2\"></span>ujos de <span class=\"__1 _9\"></span>efectivo <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>represent<span class=\"__1 _2\"></span>an <span class=\"__1 _9\"></span>s\u00f3lo <span class=\"__1 _9\"></span>pagos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>principal <span class=\"__1 _9\"></span>e <span class=\"__1 _10\"></span>intereses, <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>va<span class=\"__1 _2\"></span>loran <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>va<span class=\"__1 _2\"></span>lor razonable <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _10\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>otro <span class=\"__1 _10\"></span>res<span class=\"__1 _2\"></span>ultado <span class=\"__1 _10\"></span>global. <span class=\"__1 _c\"></span>Los <span class=\"__1 _c\"></span>movimientos <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>el <span class=\"__1 _10\"></span>imp<span class=\"__1 _2\"></span>orte <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>li<span class=\"__1 _2\"></span>bros <span class=\"__1 _10\"></span>se llevan <span class=\"__1 _c\"></span>a <span class=\"__1 _d\"></span>otro <span class=\"__1 _d\"></span>resultado <span class=\"__1 _d\"></span>global, <span class=\"__1 _c\"></span>excepto <span class=\"__1 _d\"></span>para <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>reconoc<span class=\"__1 _2\"></span>imiento <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>ganancias <span class=\"__1 _d\"></span>o <span class=\"__1 _c\"></span>p\u00e9rdi<span class=\"__1 _2\"></span>das <span class=\"__1 _c\"></span>por<span class=\"__1 _2\"></span> deterioro del valor, ingreso<span class=\"__1 _2\"></span>s ordinarios por intereses y<span class=\"__1 _2\"></span> ganancias o p\u00e9rdidas por di<span class=\"__1 _2\"></span>ferencias de cambio que <span class=\"__1 _3\"></span>se reconocen en resultados. Cuando <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l activo financiero se <span class=\"__1 _3\"></span>da de <span class=\"__1 _b\"></span>baj<span class=\"__1 _2\"></span>a en<span class=\"__1 _2\"></span> cuentas, la <span class=\"__1 _b\"></span>ganancia <span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>p\u00e9rd<span class=\"__1 _2\"></span>ida <span class=\"__1 _b\"></span>acumulada<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>previamente <span class=\"__1 _b\"></span>recon<span class=\"__1 _2\"></span>ocida <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>otro <span class=\"__1 _b\"></span>resul<span class=\"__1 _2\"></span>tado <span class=\"__1 _b\"></span>global <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>reclasifica desde patrimonio ne<span class=\"__1 _2\"></span>to a resultados. L<span class=\"__1 _2\"></span>os ingresos por <span class=\"__1 _2\"></span>intereses de estos <span class=\"__1 _2\"></span>activos fi<span class=\"__1 _2\"></span>nancieros se incluyen <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>i<span class=\"__1 _2\"></span>ngresos <span class=\"__1 _c\"></span>fina<span class=\"__1 _2\"></span>ncieros <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>acuerdo <span class=\"__1 _c\"></span>con <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>m\u00e9tod<span class=\"__1 _9\"></span>o <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>ti<span class=\"__1 _2\"></span>po <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>i<span class=\"__1 _2\"></span>nter\u00e9s <span class=\"__1 _c\"></span>efectivo<span class=\"__1 _2\"></span>. <span class=\"__1 _c\"></span>Las ganancias y <span class=\"__1 _2\"></span>p\u00e9rdidas <span class=\"__1 _2\"></span>por d<span class=\"__1 _2\"></span>iferencias d<span class=\"__1 _2\"></span>e cam<span class=\"__1 _2\"></span>bio se pre<span class=\"__1 _2\"></span>sentan <span class=\"__1 _2\"></span>en otras <span class=\"__1 _2\"></span>ganancias <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>p\u00e9rdidas y<span class=\"__1 _22\"> </span>el <span class=\"__1 _8\"> </span>gas<span class=\"__1 _2\"></span>to <span class=\"__1 _8\"> </span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _a\"> </span>deterioro <span class=\"__1 _a\"> </span>del <span class=\"__1 _a\"> </span>valor <span class=\"__1 _a\"> </span>se <span class=\"__1 _a\"> </span>presenta <span class=\"__1 _a\"> </span>como <span class=\"__1 _a\"> </span>una <span class=\"__1 _a\"> </span>parti<span class=\"__1 _2\"></span>da <span class=\"__1 _8\"> </span>sep<span class=\"__1 _2\"></span>arada <span class=\"__1 _a\"> </span>en <span class=\"__1 _a\"> </span>el <span class=\"__1 _a\"> </span>estado <span class=\"__1 _a\"> </span>de resultados.  \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Valor <span class=\"__1 _2\"></span>razonable <span class=\"__1 _2\"></span>con<span class=\"__1 _2\"></span> c<span class=\"__1 _2\"></span>ambios<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>resultados<span class=\"__1 _2\"></span>: L<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>activos <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>no <span class=\"__1 _2\"></span>cu<span class=\"__1 _2\"></span>mplen <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>criter<span class=\"__1 _2\"></span>io <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>coste </span>amortizado <span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>para <span class=\"__1 _2\"></span>valor <span class=\"__1 _2\"></span>ra<span class=\"__1 _2\"></span>zonable <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>ot<span class=\"__1 _2\"></span>ro <span class=\"__1 _2\"></span>resultado <span class=\"__1 _2\"></span>g<span class=\"__1 _2\"></span>lobal <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>reco<span class=\"__1 _2\"></span>nocen <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>va<span class=\"__1 _2\"></span>lor<span class=\"__1 _22\"> </span> razonable con ca<span class=\"__1 _2\"></span>mbios en <span class=\"__1 _2\"></span>resultados. Una<span class=\"__1 _2\"></span> ganancia o<span class=\"__1 _2\"></span> una p\u00e9rdi<span class=\"__1 _2\"></span>da en una <span class=\"__1 _2\"></span>inversi\u00f3n en de<span class=\"__1 _2\"></span>uda que se r<span class=\"__1 _2\"></span>econozca c<span class=\"__1 _2\"></span>on posterioridad <span class=\"__1 _2\"></span>a v<span class=\"__1 _2\"></span>alor razonable <span class=\"__1 _2\"></span>con c<span class=\"__1 _2\"></span>ambios en res<span class=\"__1 _2\"></span>ultados <span class=\"__1 _2\"></span>se rec<span class=\"__1 _2\"></span>onoce en <span class=\"__1 _8\"> </span>resultados <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>se <span class=\"__1 _8\"> </span>prese<span class=\"__1 _2\"></span>nta <span class=\"__1 _8\"> </span>neta <span class=\"__1 _8\"> </span>en <span class=\"__1 _a\"> </span>el <span class=\"__1 _8\"> </span>estado <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>r<span class=\"__1 _2\"></span>esultados <span class=\"__1 _8\"> </span>dentro <span class=\"__1 _8\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>otras <span class=\"__1 _8\"> </span>ganancias<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>/ (p\u00e9rdidas) en el ejerc<span class=\"__1 _2\"></span>icio en que surge. <span class=\"__1 _2\"></span> Instrumentos de patrimo<span class=\"__1 _2\"></span>nio neto<span class=\"__1 _2\"></span> El grupo <span class=\"__1 _b\"></span>va<span class=\"__1 _2\"></span>lora posteriormente todas las i<span class=\"__1 _3\"></span>nversiones en patrimonio ne<span class=\"__1 _3\"></span>to a <span class=\"__1 _3\"></span>valor razonable. Cuando la direcci\u00f3n <span class=\"__1 _10\"></span>del <span class=\"__1 _c\"></span>grupo <span class=\"__1 _10\"></span>ha <span class=\"__1 _c\"></span>optado <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>prese<span class=\"__1 _2\"></span>ntar <span class=\"__1 _10\"></span>las <span class=\"__1 _c\"></span>ganancias <span class=\"__1 _10\"></span>y <span class=\"__1 _c\"></span>p\u00e9rdidas <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>valor <span class=\"__1 _c\"></span>razonable <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>las inversiones <span class=\"__1 _11\"> </span>en <span class=\"__1 _a\"> </span>patrim<span class=\"__1 _2\"></span>onio  ne<span class=\"__1 _3\"></span>to <span class=\"__1 _a\"> </span>en  otro <span class=\"__1 _a\"> </span>resultado  global, <span class=\"__1 _a\"> </span>no  hay <span class=\"__1 _a\"> </span>reclasif<span class=\"__1 _2\"></span>icaci\u00f3n <span class=\"__1 _a\"> </span>posteri<span class=\"__1 _2\"></span>or <span class=\"__1 _a\"> </span>de  las ganancias <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>p\u00e9rd<span class=\"__1 _2\"></span>idas <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>el <span class=\"__1 _3\"></span>valor <span class=\"__1 _b\"></span>razonabl<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>resultados<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>siguiendo <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>b<span class=\"__1 _2\"></span>aja <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>cue<span class=\"__1 _2\"></span>ntas <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>invers<span class=\"__1 _2\"></span>i\u00f3n. Los <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>ividendos <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>tales <span class=\"__1 _9\"></span>inversiones<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>iguen <span class=\"__1 _9\"></span>reconoci\u00e9ndose <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>resultado <span class=\"__1 _9\"></span>del<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>ej<span class=\"__1 _2\"></span>ercicio <span class=\"__1 _9\"></span>como <span class=\"__1 _9\"></span>otros<span class=\"__1 _2\"></span> ingresos cuando s<span class=\"__1 _2\"></span>e establec<span class=\"__1 _2\"></span>e el derecho de la soc<span class=\"__1 _2\"></span>iedad a recibir <span class=\"__1 _2\"></span>los pagos.<span class=\"__1 _2\"></span> 2.12.2<span class=\"ls0_1\"> De<span class=\"__1 _b\"></span>teri<span class=\"__1 _b\"></span>oro d<span class=\"__1 _b\"></span>el v<span class=\"__1 _b\"></span>alor<span class=\"__1 _b\"></span> </span>El<span class=\"ls0_1\"> Grupo eval\u00faa sobre una base prospectiva las p\u00e9rdidas de cr\u00e9dito esperadas asociad<span class=\"__1 _2\"></span>as con sus activos </span>a <span class=\"__1 _b\"></span>coste <span class=\"__1 _b\"></span>amort<span class=\"__1 _2\"></span>izado <span class=\"__1 _b\"></span>y a <span class=\"__1 _14\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>azonable <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _b\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>otro <span class=\"__1 _3\"></span>resultado <span class=\"__1 _b\"></span>g<span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>obal. <span class=\"__1 _b\"></span>La<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>metodolog\u00eda <span class=\"__1 _3\"></span>aplicada <span class=\"__1 _3\"></span>para deterioro del valor <span class=\"__1 _2\"></span>depende de si ha <span class=\"__1 _2\"></span>habido un incre<span class=\"__1 _2\"></span>mento significativo <span class=\"__1 _2\"></span>en el riesgo de cr\u00e9dito. <span class=\"__1 _9\"></span> Para las cuentas comerciales a cobrar, el grupo aplica el enfoque simplificado permitido<span class=\"__1 _2\"></span> por la <span class=\"__1 _3\"></span>NIIF 9, que exige <span class=\"__1 _9\"></span>que <span class=\"__1 _10\"></span>las <span class=\"__1 _10\"></span>p\u00e9rdidas <span class=\"__1 _10\"></span>esperadas <span class=\"__1 _10\"></span>durante <span class=\"__1 _10\"></span>su <span class=\"__1 _9\"></span>vid<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>reconozcan <span class=\"__1 _10\"></span>desde <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>reco<span class=\"__1 _2\"></span>nocimiento <span class=\"__1 _10\"></span>inicial <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>las cuentas a cobrar, v\u00e9ase<span class=\"__1 _2\"></span> la Nota <span class=\"__1 _2\"></span><span class=\"ls8\">3.3</span> riesgo <span class=\"__1 _2\"></span>de cr\u00e9dito para m\u00e1s det<span class=\"__1 _2\"></span>alles.<span class=\"__1 _22\"> </span>2.13<span class=\"ls0_1\"> E<span class=\"__1 _3\"></span>xi<span class=\"__1 _3\"></span>ste<span class=\"__1 _b\"></span>ncia<span class=\"__1 _3\"></span>s </span>Las <span class=\"__1 _b\"></span>existencias <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>valoran <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>su <span class=\"__1 _b\"></span>coste <span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>su <span class=\"__1 _b\"></span>valor <span class=\"__1 _b\"></span>neto realizable, <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>menor <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>dos. <span class=\"__1 _b\"></span>El <span class=\"__1 _b\"></span>valor <span class=\"__1 _b\"></span>neto <span class=\"__1 _b\"></span>realizable es <span class=\"__1 _8\"> </span>el <span class=\"__1 _d\"> </span>prec<span class=\"__1 _2\"></span>io <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>ve<span class=\"__1 _2\"></span>nta <span class=\"__1 _8\"> </span>estimado <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>el <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>urso <span class=\"__1 _8\"> </span>normal <span class=\"__1 _8\"> </span>del <span class=\"__1 _8\"> </span>negocio, <span class=\"__1 _8\"> </span>menos <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>ostes <span class=\"__1 _8\"> </span>variables <span class=\"__1 _8\"> </span>que <span class=\"__1 _d\"> </span>s<span class=\"__1 _2\"></span>ean necesarios para la ve<span class=\"__1 _2\"></span>nta. El coste se determ<span class=\"__1 _2\"></span>ina del siguiente mo<span class=\"__1 _2\"></span>do: \u2022<span class=\"ff2_1\"> <span class=\"__1 _1b\"> </span>Existencias <span class=\"__1 _3\"></span>comercia<span class=\"__1 _2\"></span>les, <span class=\"__1 _3\"></span>materias<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>pri<span class=\"__1 _2\"></span>mas <span class=\"__1 _3\"></span>y <span class=\"__1 _b\"></span>o<span class=\"__1 _2\"></span>tros <span class=\"__1 _3\"></span>aprovisionam<span class=\"__1 _2\"></span>ientos: <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span>l <span class=\"__1 _b\"></span>cos<span class=\"__1 _2\"></span>te <span class=\"__1 _b\"></span>m<span class=\"__1 _2\"></span>edio ponderado.<span class=\"__1 _2\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _1b\"> </span>Productos termi<span class=\"__1 _2\"></span>nados, sem<span class=\"__1 _2\"></span>i-termina<span class=\"__1 _2\"></span>dos y <span class=\"__1 _2\"></span>en curso: <span class=\"__1 _2\"></span>al coste <span class=\"__1 _2\"></span>medio pond<span class=\"__1 _2\"></span>erado de <span class=\"__1 _2\"></span>los consum<span class=\"__1 _2\"></span>os </span>de <span class=\"__1 _d\"></span>materias <span class=\"__1 _d\"></span>primas <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>auxiliares <span class=\"__1 _c\"></span>m\u00e1s<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>la <span class=\"__1 _d\"></span>parte <span class=\"__1 _c\"></span>a<span class=\"__1 _2\"></span>plicable <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>mano <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>obra <span class=\"__1 _c\"></span>d<span class=\"__1 _2\"></span>irecta <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>gastos generales de fabricaci<span class=\"__1 _2\"></span>\u00f3n (basados en la capac<span class=\"__1 _2\"></span>idad normal de produc<span class=\"__1 _2\"></span>ci\u00f3n).<span class=\"__1 _9\"></span> Las <span class=\"__1 _8\"> </span>existencias <span class=\"__1 _8\"> </span>adq<span class=\"__1 _2\"></span>uiridas <span class=\"__1 _8\"> </span>y/o <span class=\"__1 _8\"> </span>producid<span class=\"__1 _2\"></span>os <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>omercializaci\u00f3n <span class=\"__1 _8\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>f\u00e1rmacos <span class=\"__1 _8\"> </span>se <span class=\"__1 _8\"> </span>activa<span class=\"__1 _2\"></span>n <span class=\"__1 _8\"> </span>cuando <span class=\"__1 _8\"> </span>se cumplen <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>requ<span class=\"__1 _2\"></span>isitos <span class=\"__1 _9\"></span>se<span class=\"__1 _2\"></span>\u00f1alados <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>Nota<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>2.9.1.<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>Se <span class=\"__1 _10\"></span>practican <span class=\"__1 _10\"></span>ajustes <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>valo<span class=\"__1 _2\"></span>raci\u00f3n <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _9\"></span>exist<span class=\"__1 _2\"></span>encias hasta ese momento, <span class=\"__1 _2\"></span>que se revierten e<span class=\"__1 _2\"></span>n el momento de cum<span class=\"__1 _2\"></span>plirse tales requisit<span class=\"__1 _2\"></span>os.<span class=\"__1 _2\"></span> 2.14<span class=\"ls0_1\"> Cu<span class=\"__1 _b\"></span>entas<span class=\"__1 _b\"></span> com<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>les <span class=\"__1 _b\"></span>a co<span class=\"__1 _b\"></span>bra<span class=\"__1 _3\"></span>r </span>Las cuentas comerciales a <span class=\"__1 _3\"></span>cobrar se reconocen <span class=\"__1 _3\"></span>inicialmente por su valor <span class=\"__1 _3\"></span>razonable y posteriormente por su coste <span class=\"__1 _2\"></span>am<span class=\"__1 _2\"></span>ortizado <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>acuerdo <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>m\u00e9todo <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>tipo <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>inter\u00e9s <span class=\"__1 _10\"></span>efectivo, <span class=\"__1 _9\"></span>menos <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>corr<span class=\"__1 _2\"></span>ecci\u00f3n <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>p\u00e9rdidas<span class=\"__1 _2\"></span> del v<span class=\"__1 _2\"></span>alor. <span class=\"__1 _2\"></span>V\u00e9ase <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>Nota <span class=\"__1 _2\"></span><span class=\"ls8\">13<span class=\"__1 _2\"></span></span> <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>inf<span class=\"__1 _2\"></span>ormaci\u00f3n <span class=\"__1 _2\"></span>adiciona<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>sobre <span class=\"__1 _9\"></span>la c<span class=\"__1 _2\"></span>ontabilizaci\u00f3n <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>grupo <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>las <span class=\"__1 _9\"></span>cuentas comerciales <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>obrar <span class=\"__1 _b\"></span>y l<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>Nota <span class=\"__1 _3\"></span>3.3 <span class=\"__1 _b\"></span>p<span class=\"__1 _2\"></span>ara <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>escripci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>po<span class=\"__1 _2\"></span>l\u00edticas <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>gru<span class=\"__1 _2\"></span>po <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>elaci\u00f3n <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _b\"></span>deter<span class=\"__1 _2\"></span>ioro del valor. Las <span class=\"__1 _c\"></span>cuentas <span class=\"__1 _d\"></span>comerciales <span class=\"__1 _c\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>cobrar <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>on <span class=\"__1 _c\"></span>importes <span class=\"__1 _d\"></span>adeudados <span class=\"__1 _c\"></span>por <span class=\"__1 _d\"></span>clientes <span class=\"__1 _c\"></span>por <span class=\"__1 _d\"></span>bienes <span class=\"__1 _c\"></span>vendidos <span class=\"__1 _d\"></span>o <span class=\"__1 _10\"></span>serv<span class=\"__1 _2\"></span>icios prestados <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>el <span class=\"__1 _c\"></span>curso <span class=\"__1 _10\"></span>or<span class=\"__1 _2\"></span>dinario <span class=\"__1 _c\"></span>del <span class=\"__1 _10\"></span>neg<span class=\"__1 _2\"></span>ocio. <span class=\"__1 _10\"></span>Gen<span class=\"__1 _2\"></span>eralmente <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>liquida<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>entre<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>60 <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>90 <span class=\"__1 _c\"></span>d\u00ed<span class=\"__1 _9\"></span>as <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>por <span class=\"__1 _c\"></span>tanto <span class=\"__1 _10\"></span>se<span class=\"__1 _2\"></span> clasifican todas como corrientes. Las cuentas comerciales a cobrar se reconocen inicialmente al importe de la <span class=\"__1 _10\"></span>contraprestac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _10\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>es <span class=\"__1 _c\"></span>incondicional <span class=\"__1 _c\"></span>a <span class=\"__1 _10\"></span>m<span class=\"__1 _2\"></span>enos <span class=\"__1 _10\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>contengan <span class=\"__1 _c\"></span>component<span class=\"__1 _2\"></span>es <span class=\"__1 _10\"></span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>significativos,<span class=\"__1 _2\"></span> cuando <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>rec<span class=\"__1 _2\"></span>onocen <span class=\"__1 _d\"></span>a <span class=\"__1 _c\"></span>su<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _d\"></span>razonable. <span class=\"__1 _d\"></span>El <span class=\"__1 _c\"></span>gru<span class=\"__1 _2\"></span>po <span class=\"__1 _d\"></span>mantiene <span class=\"__1 _d\"></span>las <span class=\"__1 _c\"></span>cuentas <span class=\"__1 _d\"></span>comerciales <span class=\"__1 _d\"></span>a <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>brar <span class=\"__1 _d\"></span>con <span class=\"__1 _c\"></span>el<span class=\"__1 _2\"></span> objetivo <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>cobrar <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>flujos<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>de <span class=\"__1 _8\"> </span>efectivo <span class=\"__1 _d\"></span>co<span class=\"__1 _2\"></span>ntractuales <span class=\"__1 _8\"> </span>y <span class=\"__1 _d\"></span>por <span class=\"__1 _8\"> </span>tanto <span class=\"__1 _d\"></span>se <span class=\"__1 _8\"> </span>valoran <span class=\"__1 _8\"> </span>con <span class=\"__1 _d\"></span>posteriori<span class=\"__1 _2\"></span>dad <span class=\"__1 _d\"> </span>a <span class=\"__1 _8\"> </span>coste<span class=\"__1 _22\"> </span>amortizado usa<span class=\"__1 _2\"></span>ndo el m\u00e9to<span class=\"__1 _2\"></span>do del inter<span class=\"__1 _2\"></span>\u00e9s efectivo. Det<span class=\"__1 _2\"></span>alles sobre <span class=\"__1 _2\"></span>las pol\u00edticas <span class=\"__1 _9\"></span>contables s<span class=\"__1 _2\"></span>obre deterioro <span class=\"__1 _2\"></span>del valor y el c\u00e1lculo de <span class=\"__1 _2\"></span>la correcci\u00f3n de val<span class=\"__1 _2\"></span>or por p\u00e9rdidas<span class=\"__1 _2\"></span> se proporcionan en la<span class=\"__1 _2\"></span> Nota <span class=\"__1 _2\"></span><span class=\"ls8\">3.3<span class=\"__1 _2\"></span></span> riesgo de cr<span class=\"__1 _2\"></span>\u00e9dito.<span class=\"__1 _22\"> </span> 2.15<span class=\"ls0_1\"> E<span class=\"__1 _3\"></span>fec<span class=\"__1 _b\"></span>tivo <span class=\"__1 _b\"></span>y eq<span class=\"__1 _b\"></span>uiva<span class=\"__1 _b\"></span>lent<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>efe<span class=\"__1 _b\"></span>ctiv<span class=\"__1 _3\"></span>o </span>El <span class=\"__1 _2\"></span>efectivo <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>eq<span class=\"__1 _2\"></span>uivalentes<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>efect<span class=\"__1 _2\"></span>ivo <span class=\"__1 _2\"></span>incluyen <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>efectivo <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>caja, <span class=\"__1 _2\"></span>los <span class=\"__1 _9\"></span>dep\u00f3sitos <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>vista <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>entidad<span class=\"__1 _2\"></span>es de <span class=\"__1 _b\"></span>cr\u00e9dito <span class=\"__1 _3\"></span>y otras <span class=\"__1 _b\"></span>inversiones muy <span class=\"__1 _b\"></span>l\u00edquidas a <span class=\"__1 _b\"></span>corto <span class=\"__1 _b\"></span>plazo <span class=\"__1 _3\"></span>con <span class=\"__1 _b\"></span>u<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>vencim<span class=\"__1 _2\"></span>iento<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>original <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>tres meses <span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>me<span class=\"__1 _2\"></span>nos<span class=\"ls11\">. </span>Los <span class=\"__1 _9\"></span>des<span class=\"__1 _2\"></span>cubiertos <span class=\"__1 _9\"></span>b<span class=\"__1 _2\"></span>ancarios<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>clasifican <span class=\"__1 _10\"></span>como <span class=\"__1 _c\"></span>deud<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>f<span class=\"__1 _2\"></span>inanciera <span class=\"__1 _10\"></span>bajo <span class=\"__1 _10\"></span>pasivos <span class=\"__1 _10\"></span>corr<span class=\"__1 _2\"></span>ientes <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>balance <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> situaci\u00f3n. 2.16<span class=\"ls0_1\"> Ca<span class=\"__1 _b\"></span>pita<span class=\"__1 _3\"></span>l s<span class=\"__1 _b\"></span>ocia<span class=\"__1 _b\"></span>l y <span class=\"__1 _3\"></span>re<span class=\"__1 _3\"></span>par<span class=\"__1 _b\"></span>to d<span class=\"__1 _b\"></span>e d<span class=\"__1 _3\"></span>ivi<span class=\"__1 _b\"></span>dend<span class=\"__1 _b\"></span>os </span>Las <span class=\"__1 _7\"> </span>acciones <span class=\"__1 _7\"> </span>ordinarias <span class=\"__1 _7\"> </span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _7\"> </span>clasifican <span class=\"__1 _7\"> </span>com<span class=\"__1 _2\"></span>o <span class=\"__1 _7\"> </span>patrimonio <span class=\"__1 _7\"> </span>neto. <span class=\"__1 _19\"> </span>Los  costes <span class=\"__1 _19\"> </span>incrementales <span class=\"__1 _7\"> </span>directamente atribuibles <span class=\"__1 _8\"> </span>a <span class=\"__1 _d\"></span>la <span class=\"__1 _8\"> </span>emisi\u00f3n <span class=\"__1 _d\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _8\"> </span>nuevas <span class=\"__1 _d\"> </span>acc<span class=\"__1 _2\"></span>iones <span class=\"__1 _d\"> </span>u<span class=\"__1 _2\"></span> <span class=\"__1 _d\"> </span>opci<span class=\"__1 _2\"></span>ones <span class=\"__1 _8\"> </span>se <span class=\"__1 _d\"></span>present<span class=\"__1 _2\"></span>an <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>el <span class=\"__1 _8\"> </span>patrimonio <span class=\"__1 _8\"> </span>neto <span class=\"__1 _d\"></span>como <span class=\"__1 _8\"> </span>una dedu<span class=\"ls0_1\">cci\u00f3n, neta de <span class=\"__1 _2\"></span>impuestos, contra <span class=\"__1 _2\"></span>los ingresos obtenid<span class=\"__1 _2\"></span>os. <span class=\"__1 _2\"></span> </span>Cuando <span class=\"__1 _9\"></span>una <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>ntidad <span class=\"__1 _9\"></span>del<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>Grupo <span class=\"__1 _9\"></span>adquiere <span class=\"__1 _10\"></span>acciones <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>S<span class=\"__1 _2\"></span>ociedad, <span class=\"__1 _10\"></span>la <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ontraprest<span class=\"__1 _2\"></span>aci\u00f3n <span class=\"__1 _9\"></span>pagada, <span class=\"__1 _10\"></span>incluido <span class=\"__1 _9\"></span>el eventual coste incr<span class=\"__1 _2\"></span>emental <span class=\"__1 _2\"></span>directamente atrib<span class=\"__1 _2\"></span>uible (net<span class=\"__1 _2\"></span>o del impuesto<span class=\"__1 _2\"></span> de sociedad<span class=\"__1 _2\"></span>es) se contab<span class=\"__1 _2\"></span>iliza bajo el ep\u00edgrafe <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>\"<span class=\"__1 _2\"></span>Acciones<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>propias\"<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>se <span class=\"__1 _3\"></span>deduce <span class=\"__1 _3\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _b\"></span>patrimo<span class=\"__1 _2\"></span>nio <span class=\"__1 _b\"></span>neto atri<span class=\"__1 _3\"></span>buible <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>los <span class=\"__1 _3\"></span>accionistas<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>matriz ha<span class=\"__1 _3\"></span>sta su cancelaci\u00f3n, re-<span class=\"__1 _2\"></span>emisi\u00f3n o en<span class=\"__1 _2\"></span>ajenaci\u00f3n. <span class=\"__1 _2\"></span> Cuando <span class=\"__1 _10\"></span>tales <span class=\"__1 _9\"></span>acc<span class=\"__1 _2\"></span>iones <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>venden <span class=\"__1 _9\"></span>o<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>vuelve<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>emitir <span class=\"__1 _10\"></span>posterior<span class=\"__1 _2\"></span>mente, <span class=\"__1 _9\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>contr<span class=\"__1 _2\"></span>aprestaci\u00f3n <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>ecibida, <span class=\"__1 _10\"></span>tras deducir <span class=\"__1 _a\"> </span>los <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>ostes <span class=\"__1 _a\"> </span>increm<span class=\"__1 _2\"></span>entales <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>la <span class=\"__1 _8\"> </span>op<span class=\"__1 _2\"></span>eraci\u00f3n <span class=\"__1 _a\"> </span>que <span class=\"__1 _a\"> </span>sean <span class=\"__1 _a\"> </span>directamente <span class=\"__1 _a\"> </span>atri<span class=\"__1 _2\"></span>buibles <span class=\"__1 _8\"> </span>y<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _8\"> </span>i<span class=\"__1 _2\"></span>mpuesto <span class=\"__1 _a\"> </span>de sociedades <span class=\"__1 _2\"></span>correspondi<span class=\"__1 _2\"></span>ente <span class=\"__1 _2\"></span>se r<span class=\"__1 _2\"></span>econoce <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>ep\u00edgrafe <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>\u00abAcci<span class=\"__1 _2\"></span>ones <span class=\"__1 _2\"></span>propias\u00bb <span class=\"__1 _2\"></span>por <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>coste <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>adqu<span class=\"__1 _2\"></span>isici\u00f3n y <span class=\"__1 _10\"></span>\u00abGanancias <span class=\"__1 _10\"></span>acu<span class=\"__1 _2\"></span>muladas\u00bb <span class=\"__1 _10\"></span>(por<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>diferencia <span class=\"__1 _c\"></span>entre <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>contr<span class=\"__1 _2\"></span>aprestaci\u00f3n <span class=\"__1 _10\"></span>y<span class=\"__1 _9\"></span> <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>cos<span class=\"__1 _2\"></span>te <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>adquis<span class=\"__1 _2\"></span>ici\u00f3n), <span class=\"__1 _10\"></span>lo <span class=\"__1 _10\"></span>que<span class=\"__1 _2\"></span> aumenta el patrimo<span class=\"__1 _2\"></span>nio neto atribuible<span class=\"__1 _2\"></span> a los accionistas de l<span class=\"__1 _2\"></span>a matriz.<span class=\"__1 _2\"></span> Los <span class=\"__1 _b\"></span>dividendos <span class=\"__1 _b\"></span>sobre <span class=\"__1 _b\"></span>acciones <span class=\"__1 _b\"></span>ordinarias <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>reconocen <span class=\"__1 _b\"></span>como <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>pasivo <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>ejercicio <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>son <span class=\"__1 _14\"></span>apro<span class=\"__1 _2\"></span>bados por los accionistas de la<span class=\"__1 _2\"></span> Sociedad.<span class=\"__1 _2\"></span> 2.17<span class=\"ls0_1\"> S<span class=\"__1 _3\"></span>ubv<span class=\"__1 _b\"></span>encio<span class=\"__1 _b\"></span>nes <span class=\"__1 _3\"></span>of<span class=\"__1 _3\"></span>ic<span class=\"__1 _3\"></span>ial<span class=\"__1 _b\"></span>es </span>Las subvenciones <span class=\"__1 _b\"></span>recib<span class=\"__1 _2\"></span>idas de <span class=\"__1 _b\"></span>organism<span class=\"__1 _2\"></span>os ofi<span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>iales se <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>econocen <span class=\"__1 _3\"></span>por su <span class=\"__1 _b\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _3\"></span>razonable cuando existe <span class=\"__1 _b\"></span>una<span class=\"__1 _2\"></span> seguridad <span class=\"__1 _8\"> </span>razon<span class=\"__1 _2\"></span>able <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>que <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>su<span class=\"__1 _2\"></span>bvenci\u00f3n <span class=\"__1 _8\"> </span>se <span class=\"__1 _a\"> </span>cobrar\u00e1 <span class=\"__1 _a\"> </span>y <span class=\"__1 _8\"> </span>el <span class=\"__1 _8\"> </span>Gr<span class=\"__1 _2\"></span>upo <span class=\"__1 _8\"> </span>cump<span class=\"__1 _2\"></span>lir\u00e1 <span class=\"__1 _8\"> </span>con <span class=\"__1 _8\"> </span>tod<span class=\"__1 _2\"></span>as <span class=\"__1 _8\"> </span>las <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>ondiciones establecidas. Estas su<span class=\"__1 _2\"></span>bvencio<span class=\"__1 _2\"></span>nes se registran en <span class=\"__1 _2\"></span>funci\u00f3n de s<span class=\"__1 _2\"></span>u vencimiento.<span class=\"__1 _2\"></span> Las <span class=\"__1 _8\"> </span>subvenc<span class=\"__1 _2\"></span>iones <span class=\"__1 _8\"> </span>of<span class=\"__1 _2\"></span>iciales <span class=\"__1 _8\"> </span>relaci<span class=\"__1 _2\"></span>onadas <span class=\"__1 _8\"> </span>con<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>a<span class=\"__1 _2\"></span>dquisici\u00f3n <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>in<span class=\"__1 _2\"></span>movilizado <span class=\"__1 _a\"> </span>material <span class=\"__1 _8\"> </span>se<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>inc<span class=\"__1 _2\"></span>luyen <span class=\"__1 _8\"> </span>en  el ep\u00edgrafe <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>balance <span class=\"__1 _9\"></span>\u201cSubv<span class=\"__1 _2\"></span>enciones<span class=\"__1 _2\"></span>\u201d <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>rec<span class=\"__1 _2\"></span>onocen <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>cue<span class=\"__1 _2\"></span>nta <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>resultados<span class=\"__1 _9\"></span><span class=\"ff2_1\"> <span class=\"__1 _9\"></span>consolidados <span class=\"__1 _9\"></span>baj<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>\"Otras </span>gan<span class=\"ls0_1\">ancias\" sobre <span class=\"__1 _2\"></span>una base lineal a lo <span class=\"__1 _2\"></span>largo de la vida <span class=\"__1 _2\"></span>\u00fatil prevista de los corr<span class=\"__1 _2\"></span>espondientes activos<span class=\"__1 _2\"></span>. <span class=\"__1 _9\"></span> </span>Las subvenciones <span class=\"__1 _3\"></span>relacion<span class=\"__1 _2\"></span>adas <span class=\"__1 _3\"></span>con los proyectos de <span class=\"__1 _b\"></span>i<span class=\"__1 _2\"></span>nvestigaci\u00f3n y <span class=\"__1 _3\"></span>desarrollo<span class=\"__1 _2\"></span> <span class=\"__1 _3\"></span>del Grupo, se <span class=\"__1 _b\"></span>im<span class=\"__1 _2\"></span>putan como ingresos del ejercicio en <span class=\"__1 _b\"></span>pr<span class=\"__1 _2\"></span>oporci\u00f3n a la <span class=\"__1 _3\"></span>amortiza<span class=\"__1 _2\"></span>ci\u00f3n de estos activos intangibles, o, <span class=\"__1 _b\"></span>en su caso, cuando se produzca <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>u <span class=\"__1 _2\"></span>en<span class=\"__1 _2\"></span>ajenaci\u00f3n, <span class=\"__1 _9\"></span>correcci\u00f3n <span class=\"__1 _9\"></span>valorativa <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>deterioro <span class=\"__1 _9\"></span>o <span class=\"__1 _2\"></span>baja <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>balance<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>consolidado<span class=\"__1 _2\"></span>. <span class=\"__1 _2\"></span>P<span class=\"__1 _2\"></span>or <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>u <span class=\"__1 _2\"></span>parte,<span class=\"__1 _2\"></span> las <span class=\"__1 _b\"></span>subve<span class=\"__1 _2\"></span>nciones relacionadas <span class=\"__1 _b\"></span>con<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>gast<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>es<span class=\"__1 _2\"></span>pec\u00edficos se <span class=\"__1 _b\"></span>reconocen en <span class=\"__1 _b\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>cuent<span class=\"__1 _2\"></span>a <span class=\"__1 _3\"></span>de resultad<span class=\"__1 _2\"></span><span class=\"ls8\">os</span> <span class=\"__1 _3\"></span>en el <span class=\"__1 _b\"></span>mismo<span class=\"__1 _2\"></span> ejercicio en que se d<span class=\"__1 _2\"></span>evengan los corres<span class=\"__1 _2\"></span>pondientes gas<span class=\"__1 _2\"></span>tos.<span class=\"__1 _2\"></span> Las <span class=\"__1 _d\"></span>subvenciones <span class=\"__1 _d\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _d\"></span>car\u00e1c<span class=\"__1 _2\"></span>ter <span class=\"__1 _d\"></span>monetario <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"> </span>v<span class=\"__1 _2\"></span>aloran <span class=\"__1 _d\"></span>por <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"></span>va<span class=\"__1 _2\"></span>lor <span class=\"__1 _d\"></span>razonable <span class=\"__1 _8\"> </span>del <span class=\"__1 _d\"></span>importe <span class=\"__1 _d\"></span>conce<span class=\"__1 _2\"></span>dido <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>las subvenciones <span class=\"__1 _9\"></span>no <span class=\"__1 _2\"></span>monetar<span class=\"__1 _2\"></span>ias <span class=\"__1 _2\"></span>por<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _2\"></span>razo<span class=\"__1 _2\"></span>nable <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>bien <span class=\"__1 _9\"></span>recibido, <span class=\"__1 _2\"></span>ref<span class=\"__1 _2\"></span>eridos <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span>m<span class=\"__1 _9\"></span>bos <span class=\"__1 _2\"></span>valores<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>m<span class=\"__1 _2\"></span>omento de su reconocimiento.<span class=\"__1 _22\"> </span><span class=\"__1 _2\"></span> 2.18<span class=\"ls0_1\"> P<span class=\"__1 _3\"></span>rov<span class=\"__1 _b\"></span>eedo<span class=\"__1 _3\"></span>re<span class=\"__1 _3\"></span>s y<span class=\"__1 _b\"></span> otr<span class=\"__1 _3\"></span>as<span class=\"__1 _3\"></span> cu<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>s a <span class=\"__1 _3\"></span>pag<span class=\"__1 _3\"></span>ar<span class=\"__1 _3\"></span> </span>Las <span class=\"__1 _2\"></span>cuent<span class=\"__1 _2\"></span>as <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>omerciales <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>pagar <span class=\"__1 _2\"></span>son <span class=\"__1 _9\"></span>obligaci<span class=\"__1 _2\"></span>ones <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>pago <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>bienes <span class=\"__1 _9\"></span>o <span class=\"__1 _9\"></span>servicios <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>ha<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span>dquirido <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span> los <span class=\"__1 _c\"></span>proveed<span class=\"__1 _2\"></span>ores <span class=\"__1 _c\"></span>en <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>curs<span class=\"__1 _2\"></span>o <span class=\"__1 _c\"></span>ordinario<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>explotaci<span class=\"__1 _2\"></span>\u00f3n. <span class=\"__1 _c\"></span>Las<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>cuentas <span class=\"__1 _c\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>pagar<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>clasifican <span class=\"__1 _d\"></span>como <span class=\"__1 _c\"></span>p<span class=\"__1 _2\"></span>asivo corriente si los pagos<span class=\"__1 _2\"></span> tienen vencimiento en <span class=\"__1 _2\"></span>los pr\u00f3ximos<span class=\"__1 _2\"></span> 12 meses.<span class=\"__1 _2\"></span> 2.19<span class=\"ls0_1\"> De<span class=\"__1 _b\"></span>uda <span class=\"__1 _3\"></span>fi<span class=\"__1 _3\"></span>nan<span class=\"__1 _b\"></span>cier<span class=\"__1 _b\"></span>a<span class=\"__1 _22\"> </span></span>Las deudas financieras se <span class=\"__1 _3\"></span>reconocen inicialm<span class=\"__1 _2\"></span>ente por su valor <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>azonable, menos los costes en que <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e haya incurrido <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>transacci\u00f3n.<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>Post<span class=\"__1 _2\"></span>eriormente, <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>deuda<span class=\"__1 _2\"></span>s <span class=\"__1 _2\"></span>fin<span class=\"__1 _2\"></span>ancieras <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>aloran <span class=\"__1 _9\"></span>por<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>su <span class=\"__1 _9\"></span>coste<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>am<span class=\"__1 _2\"></span>ortizado <span class=\"__1 _9\"></span>de acuerdo <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>m<span class=\"__1 _2\"></span>\u00e9todo <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>tipo <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>inter\u00e9s <span class=\"__1 _9\"></span>efectivo. <span class=\"__1 _10\"></span>Las <span class=\"__1 _9\"></span>diferenc<span class=\"__1 _2\"></span>ias <span class=\"__1 _9\"></span>entre <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>fo<span class=\"__1 _2\"></span>ndos <span class=\"__1 _9\"></span>obtenidos <span class=\"__1 _9\"></span>(me<span class=\"__1 _2\"></span>nos <span class=\"__1 _9\"></span>los costes necesarios <span class=\"__1 _2\"></span>para su <span class=\"__1 _2\"></span>obtenci\u00f3n) y<span class=\"__1 _2\"></span> el valor <span class=\"__1 _2\"></span>de ree<span class=\"__1 _2\"></span>mbolso<span class=\"__1 _2\"></span> s<span class=\"__1 _2\"></span>e reconocen e<span class=\"__1 _2\"></span>n la <span class=\"__1 _2\"></span>cuenta de r<span class=\"__1 _2\"></span>esultados a l<span class=\"__1 _2\"></span>o largo de la vida de <span class=\"__1 _2\"></span>la deuda utilizand<span class=\"__1 _2\"></span>o el m\u00e9todo de tipo d<span class=\"__1 _2\"></span>e inter\u00e9s efectivo<span class=\"__1 _22\"> </span>.<span class=\"__1 _22\"> </span><span class=\"__1 _9\"></span> Las <span class=\"__1 _d\"></span>deudas <span class=\"__1 _d\"></span>financieras <span class=\"__1 _d\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>clasifican <span class=\"__1 _d\"></span>como <span class=\"__1 _d\"></span>pasivos <span class=\"__1 _d\"></span>corr<span class=\"__1 _2\"></span>ientes <span class=\"__1 _d\"></span>a <span class=\"__1 _d\"></span>menos <span class=\"__1 _d\"></span>que <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"></span>Grupo <span class=\"__1 _d\"></span>tenga <span class=\"__1 _d\"></span>un <span class=\"__1 _d\"></span>derecho incondicional para diferir <span class=\"__1 _3\"></span>la liquidaci\u00f3n del pasivo <span class=\"__1 _3\"></span>durante al <span class=\"__1 _3\"></span>menos doce meses desde <span class=\"__1 _3\"></span>la fecha <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>el balance.<span class=\"__1 _2\"></span> Cuando se <span class=\"__1 _b\"></span>renegoci<span class=\"__1 _2\"></span>a <span class=\"__1 _3\"></span>un pr\u00e9stamo, <span class=\"__1 _b\"></span>se considera la <span class=\"__1 _b\"></span>po<span class=\"__1 _2\"></span>sibilidad de <span class=\"__1 _b\"></span>su baja <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>omo pasivo <span class=\"__1 _b\"></span>fin<span class=\"__1 _2\"></span>anciero en <span class=\"__1 _b\"></span>funci<span class=\"__1 _2\"></span>\u00f3n de <span class=\"__1 _b\"></span>si <span class=\"__1 _b\"></span>var\u00eda<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>el <span class=\"__1 _3\"></span>pr\u00e9stamo ini<span class=\"__1 _3\"></span>ci<span class=\"__1 _2\"></span>al <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>si <span class=\"__1 _3\"></span>el <span class=\"__1 _b\"></span>valor <span class=\"__1 _3\"></span>actual <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>flujos <span class=\"__1 _3\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>ef<span class=\"__1 _2\"></span>ectivo, <span class=\"__1 _b\"></span>inc<span class=\"__1 _2\"></span>luyendo <span class=\"__1 _b\"></span>las<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>comisiones<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>netas, al <span class=\"__1 _9\"></span>tipo <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>inter\u00e9s <span class=\"__1 _10\"></span>efectivo <span class=\"__1 _10\"></span>del <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ontrato <span class=\"__1 _10\"></span>original, <span class=\"__1 _10\"></span>difiere<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>m\u00e1s <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _10\"></span>10% <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>especto <span class=\"__1 _10\"></span>del <span class=\"__1 _9\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _9\"></span>actu<span class=\"__1 _2\"></span>al <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>los flujos de efectivo por pa<span class=\"__1 _2\"></span>gar previos a <span class=\"__1 _2\"></span>la renegociaci\u00f3n.<span class=\"__1 _9\"></span> 2.20<span class=\"ls0_1\"> Im<span class=\"__1 _b\"></span>puest<span class=\"__1 _b\"></span>os <span class=\"__1 _3\"></span>cor<span class=\"__1 _b\"></span>rien<span class=\"__1 _b\"></span>tes y<span class=\"__1 _b\"></span> di<span class=\"__1 _b\"></span>feri<span class=\"__1 _b\"></span>dos </span>El <span class=\"__1 _d\"></span>gasto <span class=\"__1 _8\"> </span>por <span class=\"__1 _d\"></span>impuesto <span class=\"__1 _8\"> </span>del <span class=\"__1 _d\"></span>ejercicio <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>omprende <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>impuestos <span class=\"__1 _8\"> </span>corrientes <span class=\"__1 _d\"></span>y <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>diferidos. <span class=\"__1 _8\"> </span>El <span class=\"__1 _d\"></span>impuesto <span class=\"__1 _d\"></span>se reconoce <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>la <span class=\"__1 _8\"> </span>cuenta <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>resultados<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>consolidados, <span class=\"__1 _8\"> </span>excepto <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>la <span class=\"__1 _8\"> </span>medida <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>que <span class=\"__1 _d\"> </span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _8\"> </span>refiera <span class=\"__1 _d\"> </span>a <span class=\"__1 _8\"> </span>partidas reconocidas <span class=\"__1 _19\"> </span>dir<span class=\"__1 _2\"></span>ectamente <span class=\"__1 _20\"> </span>en <span class=\"__1 _19\"> </span>el <span class=\"__1 _20\"> </span>patrimonio <span class=\"__1 _20\"> </span>neto. <span class=\"__1 _19\"> </span>En <span class=\"__1 _20\"> </span>este <span class=\"__1 _19\"> </span>cas<span class=\"__1 _2\"></span>o,<span class=\"__1 _2\"></span> <span class=\"__1 _19\"> </span>el <span class=\"__1 _20\"> </span>impues<span class=\"__1 _2\"></span>to <span class=\"__1 _19\"> </span>tambi\u00e9n <span class=\"__1 _19\"> </span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _19\"> </span>recon<span class=\"__1 _2\"></span>oce directamente en patr<span class=\"__1 _2\"></span>imonio neto<span class=\"__1 _2\"></span> consolidado.<span class=\"__1 _2\"></span> El <span class=\"__1 _2\"></span>gast<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>impuesto <span class=\"__1 _9\"></span>corriente<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>calcul<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>base <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>normat<span class=\"__1 _2\"></span>iva <span class=\"__1 _9\"></span>fiscal <span class=\"__1 _9\"></span>vigente <span class=\"__1 _10\"></span>a <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>fec<span class=\"__1 _2\"></span>ha <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>balance. <span class=\"__1 _9\"></span>La Direcci\u00f3n <span class=\"__1 _d\"></span>eva<span class=\"__1 _2\"></span>l\u00faa <span class=\"__1 _d\"></span>peri\u00f3dica<span class=\"__1 _2\"></span>mente <span class=\"__1 _d\"> </span>las <span class=\"__1 _d\"> </span>p<span class=\"__1 _2\"></span>osturas <span class=\"__1 _d\"></span>to<span class=\"__1 _2\"></span>madas <span class=\"__1 _d\"> </span>en <span class=\"__1 _8\"> </span>relaci\u00f3n <span class=\"__1 _d\"></span>con <span class=\"__1 _8\"> </span>las<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>dec<span class=\"__1 _2\"></span>laraciones <span class=\"__1 _d\"></span>de <span class=\"__1 _8\"> </span>impuestos respecto de situaciones en las que la legislaci\u00f3n fiscal est\u00e1 sujeta a interpretaci\u00f3n, creando, en su caso, las provisiones necesar<span class=\"__1 _2\"></span>ias en funci\u00f3n de los <span class=\"__1 _2\"></span>importes que s<span class=\"__1 _2\"></span>e prev\u00e9n pagar a las au<span class=\"__1 _2\"></span>toridades fisca<span class=\"__1 _2\"></span>les.<span class=\"__1 _9\"></span> Se <span class=\"__1 _2\"></span>reco<span class=\"__1 _2\"></span>noce <span class=\"__1 _9\"></span>impuesto <span class=\"__1 _9\"></span>diferido <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>diferencias <span class=\"__1 _9\"></span>temporarias <span class=\"__1 _9\"></span>que<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>urgen <span class=\"__1 _9\"></span>entre <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>va<span class=\"__1 _2\"></span>lor <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>efect<span class=\"__1 _2\"></span>os <span class=\"__1 _9\"></span>fiscales de <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _10\"></span>activos <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>pasivos <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>su <span class=\"__1 _10\"></span>valor <span class=\"__1 _10\"></span>cont<span class=\"__1 _2\"></span>able <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>estas <span class=\"__1 _10\"></span>cuentas <span class=\"__1 _10\"></span>a<span class=\"__1 _2\"></span>nuales <span class=\"__1 _10\"></span>consolidadas. <span class=\"__1 _10\"></span>S<span class=\"__1 _2\"></span>in <span class=\"__1 _10\"></span>embargo, <span class=\"__1 _10\"></span>no <span class=\"__1 _10\"></span>se contabilizan <span class=\"__1 _2\"></span>im<span class=\"__1 _2\"></span>puesto <span class=\"__1 _2\"></span>difer<span class=\"__1 _2\"></span>ido <span class=\"__1 _2\"></span>si <span class=\"__1 _9\"></span>surgen <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>reconocim<span class=\"__1 _2\"></span>iento<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>inicial <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>un <span class=\"__1 _2\"></span>activo<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>pas<span class=\"__1 _2\"></span>ivo <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>una <span class=\"__1 _2\"></span>operac<span class=\"__1 _2\"></span>i\u00f3n, distinta <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>una <span class=\"__1 _c\"></span>combinaci\u00f3<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>negocios,<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>que, <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>mom<span class=\"__1 _2\"></span>ento <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>operaci\u00f3n, <span class=\"__1 _c\"></span>no <span class=\"__1 _c\"></span>afecta <span class=\"__1 _c\"></span>ni <span class=\"__1 _10\"></span>al<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>resulta<span class=\"__1 _2\"></span>do contable ni a la gana<span class=\"__1 _2\"></span>ncia o p\u00e9rdida fisc<span class=\"__1 _2\"></span>al. <span class=\"__1 _2\"></span> El impuesto dif<span class=\"__1 _2\"></span>erido se determin<span class=\"__1 _2\"></span>a seg\u00fan tipos <span class=\"__1 _2\"></span>impositiv<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>y las leyes <span class=\"__1 _2\"></span>aprobadas <span class=\"__1 _2\"></span>o a punto de<span class=\"__1 _2\"></span> aprobarse en<span class=\"__1 _2\"></span> la <span class=\"__1 _c\"></span>fecha <span class=\"__1 _c\"></span>del <span class=\"__1 _d\"></span>balance <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>que <span class=\"__1 _c\"></span>se <span class=\"__1 _d\"></span>prev\u00e9 <span class=\"__1 _c\"></span>ser\u00e1n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>aplicac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _c\"></span>cuando <span class=\"__1 _d\"></span>el <span class=\"__1 _10\"></span>corr<span class=\"__1 _2\"></span>espondiente <span class=\"__1 _c\"></span>act<span class=\"__1 _2\"></span>ivo <span class=\"__1 _c\"></span>por <span class=\"__1 _c\"></span>impues<span class=\"__1 _2\"></span>to diferido se realice o e<span class=\"__1 _2\"></span>l pasivo por i<span class=\"__1 _2\"></span>mpuesto diferido s<span class=\"__1 _2\"></span>e liquide. <span class=\"__1 _2\"></span> Los activos por impu<span class=\"__1 _2\"></span>esto diferido se r<span class=\"__1 _2\"></span>econoc<span class=\"__1 _2\"></span>en en la medida en <span class=\"__1 _2\"></span>que es probable<span class=\"__1 _2\"></span> que vaya a disponers<span class=\"__1 _2\"></span>e de beneficios fiscales futur<span class=\"__1 _2\"></span>os con los que po<span class=\"__1 _2\"></span>der compensar las d<span class=\"__1 _2\"></span>iferencias temporar<span class=\"__1 _2\"></span>ias<span class=\"__1 _2\"></span>. El <span class=\"__1 _c\"></span>grupo <span class=\"__1 _c\"></span>pu<span class=\"__1 _2\"></span>ede <span class=\"__1 _c\"></span>comp<span class=\"__1 _2\"></span>ensar <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>bases <span class=\"__1 _c\"></span>imponibles <span class=\"__1 _d\"></span>negativas <span class=\"__1 _d\"></span>pendientes <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>mpensaci\u00f3n <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>rentas positivas de los per\u00edod<span class=\"__1 _2\"></span>os impositivos sig<span class=\"__1 _2\"></span>uientes con el l\u00edmite d<span class=\"__1 _2\"></span>e 25%.<span class=\"__1 _9\"></span> Se <span class=\"__1 _c\"></span>recon<span class=\"__1 _2\"></span>ocen <span class=\"__1 _d\"></span>activos <span class=\"__1 _c\"></span>por <span class=\"__1 _d\"></span>impuesto <span class=\"__1 _d\"></span>diferido <span class=\"__1 _d\"></span>para <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>diferencias <span class=\"__1 _d\"></span>temporarias <span class=\"__1 _d\"></span>deducibles <span class=\"__1 _d\"></span>procedentes <span class=\"__1 _d\"></span>de inversiones <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>dependientes<span class=\"__1 _2\"></span>, <span class=\"__1 _2\"></span>asociadas <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>acuerdos <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>onjuntos <span class=\"__1 _2\"></span>s\u00f3<span class=\"__1 _2\"></span>lo <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>medida <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>q<span class=\"__1 _2\"></span>u<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>sea <span class=\"__1 _2\"></span>pro<span class=\"__1 _2\"></span>bable <span class=\"__1 _2\"></span>que la diferencia temporaria vaya a <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>evertir en el <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>uturo y se espere <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>isponer de un beneficio sujeto <span class=\"__1 _3\"></span>a imposici\u00f3n suficiente contra el q<span class=\"__1 _2\"></span>ue aplicar la difere<span class=\"__1 _2\"></span>ncia temporaria<span class=\"__1 _2\"></span>. <span class=\"__1 _2\"></span> Los activos <span class=\"__1 _2\"></span>por impuesto <span class=\"__1 _2\"></span>diferido y<span class=\"__1 _2\"></span> los <span class=\"__1 _2\"></span>pasivos <span class=\"__1 _2\"></span>por imp<span class=\"__1 _2\"></span>uesto dif<span class=\"__1 _2\"></span>er<span class=\"__1 _2\"></span>ido se c<span class=\"__1 _2\"></span>ompensa<span class=\"__1 _2\"></span>n s\u00f3lo en <span class=\"__1 _2\"></span>el cas<span class=\"__1 _2\"></span>o de qu<span class=\"__1 _2\"></span>e exista un <span class=\"__1 _2\"></span>derecho <span class=\"__1 _2\"></span>legal <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>compensarlos <span class=\"__1 _2\"></span>y s<span class=\"__1 _2\"></span>e d<span class=\"__1 _2\"></span>eriven <span class=\"__1 _2\"></span>del impu<span class=\"__1 _2\"></span>esto sobre <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>ganancias <span class=\"__1 _2\"></span>correspond<span class=\"__1 _2\"></span>iente a la misma <span class=\"__1 _2\"></span>autoridad f<span class=\"__1 _2\"></span>iscal que <span class=\"__1 _2\"></span>recae so<span class=\"__1 _2\"></span>bre la <span class=\"__1 _2\"></span>misma entidad <span class=\"__1 _2\"></span>o s<span class=\"__1 _2\"></span>ujeto pasivo, <span class=\"__1 _2\"></span>o sobre <span class=\"__1 _2\"></span>diferentes <span class=\"__1 _2\"></span>entidades <span class=\"__1 _2\"></span>o sujetos pasivos que <span class=\"__1 _2\"></span>liquidan los activos y<span class=\"__1 _2\"></span> pasivos fiscales corrie<span class=\"__1 _2\"></span>ntes por su imp<span class=\"__1 _2\"></span>orte neto.<span class=\"__1 _9\"></span> Derivado <span class=\"__1 _b\"></span>de la <span class=\"__1 _b\"></span>aplicaci\u00f3n <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>L<span class=\"__1 _2\"></span>ey <span class=\"__1 _b\"></span>27/2014,<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>17<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>de di<span class=\"__1 _3\"></span>ciembre, <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _b\"></span>Impuesto<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>so<span class=\"__1 _2\"></span>bre <span class=\"__1 _b\"></span>Sociedades<span class=\"__1 _2\"></span>, <span class=\"__1 _b\"></span>se <span class=\"__1 _3\"></span>permite la <span class=\"__1 _10\"></span>monet<span class=\"__1 _2\"></span>izaci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>eterminadas <span class=\"__1 _c\"></span>deducciones<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>a <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>investig<span class=\"__1 _2\"></span>aci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>desarr<span class=\"__1 _2\"></span>ollo <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _c\"></span>un <span class=\"__1 _10\"></span>descue<span class=\"__1 _2\"></span>nto <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _10\"></span>2<span class=\"__1 _2\"></span>0% sobre <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>cuota <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>una <span class=\"__1 _8\"> </span>vez <span class=\"__1 _a\"> </span>cumplidas <span class=\"__1 _8\"> </span>determi<span class=\"__1 _2\"></span>nadas <span class=\"__1 _8\"> </span>condiciones. <span class=\"__1 _11\"> </span>Cuando <span class=\"__1 _8\"> </span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _8\"> </span>Grupo <span class=\"__1 _8\"> </span>tom<span class=\"__1 _2\"></span>a <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>decisi\u00f3n <span class=\"__1 _8\"> </span>de<span class=\"__1 _2\"></span> monetizar <span class=\"__1 _2\"></span>deducciones <span class=\"__1 _2\"></span>fisc<span class=\"__1 _2\"></span>ales, <span class=\"__1 _2\"></span>disponiendo <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>infor<span class=\"__1 _2\"></span>mes <span class=\"__1 _2\"></span>certificados <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>acred<span class=\"__1 _2\"></span>itan <span class=\"__1 _2\"></span>esos <span class=\"__1 _2\"></span>importes <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>exista una <span class=\"__1 _c\"></span>estimaci\u00f3n <span class=\"__1 _c\"></span>razonabl<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>q<span class=\"__1 _2\"></span>ue <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>mantendr\u00e1 <span class=\"__1 _c\"></span>dura<span class=\"__1 _2\"></span>nte <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>os <span class=\"__1 _c\"></span>a\u00f1os <span class=\"__1 _c\"></span>el <span class=\"__1 _c\"></span>personal <span class=\"__1 _c\"></span>medio <span class=\"__1 _c\"></span>tota<span class=\"__1 _2\"></span>l, <span class=\"__1 _10\"></span>o<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>el<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>pers<span class=\"__1 _2\"></span>onal medio <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>I+D, <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>estime <span class=\"__1 _9\"></span>razonable <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>reinversi\u00f3n <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>actividades <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>I+D <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>i<span class=\"__1 _2\"></span>mportes <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>obrados <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>la monetizaci\u00f3n <span class=\"__1 _2\"></span>de estas<span class=\"__1 _2\"></span> deduc<span class=\"__1 _2\"></span>ciones fiscales,<span class=\"__1 _2\"></span> se <span class=\"__1 _2\"></span>reconocer\u00e1n <span class=\"__1 _9\"></span>como <span class=\"__1 _2\"></span>activos <span class=\"__1 _2\"></span>por i<span class=\"__1 _2\"></span>mpuesto d<span class=\"__1 _2\"></span>iferido e<span class=\"__1 _2\"></span>l importe<span class=\"__1 _2\"></span> de la monetizaci\u00f3n (<span class=\"__1 _2\"></span>equivalente al 80%)<span class=\"__1 _22\"> </span><span class=\"__1 _2\"></span>. 2.21<span class=\"ls0_1\">  P<span class=\"__1 _b\"></span>res<span class=\"__1 _3\"></span>tac<span class=\"__1 _b\"></span>ione<span class=\"__1 _3\"></span>s a<span class=\"__1 _b\"></span> emp<span class=\"__1 _3\"></span>lea<span class=\"__1 _b\"></span>dos </span>2.21.1<span class=\"ls0_1\"> P<span class=\"__1 _3\"></span>ago<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>bas<span class=\"__1 _b\"></span>ados<span class=\"__1 _3\"></span> en<span class=\"__1 _b\"></span> acc<span class=\"__1 _b\"></span>ion<span class=\"__1 _b\"></span>es </span>El  Grupo  tiene <span class=\"__1 _7\"> </span>planes  de <span class=\"__1 _7\"> </span>incentivos  a  emple<span class=\"__1 _2\"></span>ados  basados <span class=\"__1 _7\"> </span>en  acciones <span class=\"__1 _7\"> </span>y  liquidables  en  ac<span class=\"__1 _2\"></span>ciones transcurrido un periodo durante el cual los empleados tienen que seguir prestando sus servicios al Grupo.<span class=\"__1 _9\"></span> El <span class=\"__1 _9\"></span>va<span class=\"__1 _2\"></span>lor <span class=\"__1 _10\"></span>razonable <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>ervicios <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>pres<span class=\"__1 _2\"></span>tar <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>dichos<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>empleados <span class=\"__1 _10\"></span>se <span class=\"__1 _10\"></span>determi<span class=\"__1 _2\"></span>na <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>referenc<span class=\"__1 _2\"></span>ia <span class=\"__1 _10\"></span>al <span class=\"__1 _9\"></span>v<span class=\"__1 _2\"></span>alor razonable de las acciones <span class=\"__1 _2\"></span>concedidas. Dicho import<span class=\"__1 _2\"></span>e se reconoce e<span class=\"__1 _2\"></span>n la cuenta de <span class=\"__1 _9\"></span>resultados como gasto<span class=\"__1 _2\"></span> de personal <span class=\"__1 _3\"></span>a lo l<span class=\"__1 _3\"></span>argo del periodo de <span class=\"__1 _3\"></span>devengo reco<span class=\"__1 _2\"></span>noci\u00e9ndose simult\u00e1neame<span class=\"__1 _2\"></span>nte una <span class=\"__1 _3\"></span>reserva relativa a l<span class=\"__1 _3\"></span>os planes <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>incentivos <span class=\"__1 _8\"> </span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _8\"> </span>el <span class=\"__1 _8\"> </span>m<span class=\"__1 _2\"></span>ismo <span class=\"__1 _8\"> </span>importe <span class=\"__1 _a\"> </span>en <span class=\"__1 _8\"> </span>el <span class=\"__1 _a\"> </span>patrimonio <span class=\"__1 _a\"> </span>neto. <span class=\"__1 _8\"> </span>Regu<span class=\"__1 _2\"></span>larmente <span class=\"__1 _8\"> </span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _8\"> </span>Grupo <span class=\"__1 _8\"> </span>rev<span class=\"__1 _2\"></span>isa <span class=\"__1 _8\"> </span>las<span class=\"__1 _2\"></span> hip\u00f3tesis <span class=\"__1 _8\"> </span>utilizad<span class=\"__1 _2\"></span>as <span class=\"__1 _8\"> </span>ajusta<span class=\"__1 _2\"></span>ndo, <span class=\"__1 _8\"> </span>si <span class=\"__1 _a\"> </span>procede, <span class=\"__1 _8\"> </span>la <span class=\"__1 _a\"> </span>posible <span class=\"__1 _8\"> </span>des<span class=\"__1 _2\"></span>viaci\u00f3n <span class=\"__1 _8\"> </span>que <span class=\"__1 _a\"> </span>exista <span class=\"__1 _8\"> </span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _8\"> </span>base <span class=\"__1 _8\"> </span>a <span class=\"__1 _a\"> </span>la <span class=\"__1 _8\"> </span>rot<span class=\"__1 _2\"></span>aci\u00f3n <span class=\"__1 _8\"> </span>de pe<span class=\"ls0_1\">rsonal<span class=\"__1 _22\"> </span></span><span class=\"ls0_1\">. </span>2.21.2<span class=\"ls0_1\"> In<span class=\"__1 _b\"></span>demni<span class=\"__1 _b\"></span>zaci<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> p<span class=\"__1 _b\"></span>or c<span class=\"__1 _3\"></span>es<span class=\"__1 _3\"></span>e </span>Las indemnizaciones por cese se pagan a <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>os empleados como consecuencia de la decisi\u00f3n del <span class=\"__1 _3\"></span>Grupo de rescindir <span class=\"__1 _8\"> </span>su <span class=\"__1 _d\"></span>contrat<span class=\"__1 _2\"></span>o <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>tr<span class=\"__1 _2\"></span>abajo <span class=\"__1 _8\"> </span>antes <span class=\"__1 _d\"> </span>de <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>edad <span class=\"__1 _d\"> </span>n<span class=\"__1 _2\"></span>ormal <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"> </span>j<span class=\"__1 _2\"></span>ubilaci\u00f3n <span class=\"__1 _8\"> </span>o <span class=\"__1 _d\"></span>cua<span class=\"__1 _2\"></span>ndo <span class=\"__1 _d\"> </span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _8\"> </span>empleado <span class=\"__1 _8\"> </span>acepta renunciar <span class=\"__1 _10\"></span>voluntar<span class=\"__1 _2\"></span>iamente <span class=\"__1 _c\"></span>a <span class=\"__1 _10\"></span>cambio <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>tales <span class=\"__1 _c\"></span>prestaciones. <span class=\"__1 _c\"></span>El <span class=\"__1 _10\"></span>Grupo <span class=\"__1 _10\"></span>r<span class=\"__1 _2\"></span>econoce <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>stas <span class=\"__1 _10\"></span>prestac<span class=\"__1 _2\"></span>iones <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>la primera <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>las <span class=\"__1 _20\"> </span>siguientes<span class=\"__1 _2\"></span> <span class=\"__1 _19\"> </span>fechas: <span class=\"__1 _19\"> </span>(a) <span class=\"__1 _20\"> </span>cuando <span class=\"__1 _19\"> </span>el <span class=\"__1 _19\"> </span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _19\"> </span>ya <span class=\"__1 _19\"> </span>no <span class=\"__1 _19\"> </span>pue<span class=\"__1 _2\"></span>de <span class=\"__1 _19\"> </span>retirar <span class=\"__1 _20\"> </span>la <span class=\"__1 _19\"> </span>oferta <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>dich<span class=\"__1 _2\"></span>as indemnizaciones;<span class=\"__1 _2\"></span> o <span class=\"__1 _2\"></span>(<span class=\"__1 _2\"></span>b) <span class=\"__1 _2\"></span>cuando <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>entida<span class=\"__1 _2\"></span>d rec<span class=\"__1 _2\"></span>onoce <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>cos<span class=\"__1 _2\"></span>tes de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>una <span class=\"__1 _2\"></span>reestructur<span class=\"__1 _10\"></span>aci\u00f3n <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>\u00e1mbit<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>la NIC 3<span class=\"__1 _2\"></span>7 y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>ello <span class=\"__1 _2\"></span>supone<span class=\"__1 _2\"></span> e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>pago <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>inde<span class=\"__1 _2\"></span>mnizaciones <span class=\"__1 _2\"></span>por <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ese. <span class=\"__1 _2\"></span>Cuando <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>hace <span class=\"__1 _2\"></span>una <span class=\"__1 _2\"></span>oferta <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>f<span class=\"__1 _2\"></span>omentar <span class=\"__1 _2\"></span>la<span class=\"__1 _2\"></span> renuncia voluntari<span class=\"__1 _2\"></span>a de los e<span class=\"__1 _2\"></span>mpleados, las <span class=\"__1 _2\"></span>indemnizaciones <span class=\"__1 _2\"></span>por cese se<span class=\"__1 _2\"></span> valoran e<span class=\"__1 _2\"></span>n funci\u00f3n de<span class=\"__1 _2\"></span>l n\u00famero de<span class=\"__1 _2\"></span> empleados <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>previsib<span class=\"__1 _2\"></span>lemente <span class=\"__1 _9\"></span>aceptar\u00e1<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>oferta. <span class=\"__1 _2\"></span>L<span class=\"__1 _2\"></span>as <span class=\"__1 _9\"></span>prestaciones <span class=\"__1 _9\"></span>que<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>an <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>pagar <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>doce<span class=\"__1 _2\"></span> meses siguientes a la<span class=\"__1 _2\"></span> fecha del balance se d<span class=\"__1 _2\"></span>escuenta<span class=\"__1 _2\"></span>n a su valor actual. <span class=\"__1 _9\"></span> 2.<span class=\"__1 _3\"></span>22 P<span class=\"__1 _3\"></span>rov<span class=\"__1 _b\"></span>isio<span class=\"__1 _b\"></span>nes Las <span class=\"__1 _11\"> </span>provisiones  para <span class=\"__1 _11\"> </span>restauraci\u00f3n  medioambiental,  costes <span class=\"__1 _11\"> </span>de <span class=\"__1 _11\"> </span>reestructuraci\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _11\"> </span>y  l<span class=\"__1 _3\"></span>itigios <span class=\"__1 _11\"> </span>se  reconocen cuando:  \u2022<span class=\"ff2_1\"> <span class=\"__1 _1b\"> </span>el <span class=\"__1 _10\"></span>Grupo <span class=\"__1 _c\"></span>tiene <span class=\"__1 _c\"></span>una <span class=\"__1 _c\"></span>obligaci\u00f3n <span class=\"__1 _10\"></span>pres<span class=\"__1 _2\"></span>ente, <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span>a <span class=\"__1 _10\"></span>sea <span class=\"__1 _c\"></span>legal <span class=\"__1 _c\"></span>o <span class=\"__1 _c\"></span>impl\u00edcita, <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _10\"></span>res<span class=\"__1 _2\"></span>ultado <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>un <span class=\"__1 _c\"></span>hecho </span>pasado; \u2022<span class=\"ff2_1\"> <span class=\"__1 _1b\"> </span>es probable que sea <span class=\"__1 _2\"></span>necesaria una <span class=\"__1 _2\"></span>salida de recurs<span class=\"__1 _2\"></span>os para <span class=\"__1 _2\"></span>liquidar la obligac<span class=\"__1 _2\"></span>i\u00f3n; y<span class=\"__1 _2\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _1b\"> </span>el <span class=\"__1 _10\"></span>importe <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>puede <span class=\"__1 _c\"></span>estim<span class=\"__1 _2\"></span>ar <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _c\"></span>modo <span class=\"__1 _c\"></span>fiable. <span class=\"__1 _c\"></span>Las <span class=\"__1 _c\"></span>provisio<span class=\"__1 _2\"></span>nes <span class=\"__1 _10\"></span>por <span class=\"__1 _c\"></span>reestruc<span class=\"__1 _2\"></span>turaci\u00f3n <span class=\"__1 _c\"></span>incluyen </span>sanciones <span class=\"__1 _8\"> </span>por <span class=\"__1 _8\"> </span>cancelaci\u00f3n <span class=\"__1 _8\"> </span>del <span class=\"__1 _8\"> </span>arrendamiento <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>pagos <span class=\"__1 _8\"> </span>por <span class=\"__1 _8\"> </span>despido <span class=\"__1 _8\"> </span>a <span class=\"__1 _8\"> </span>los <span class=\"__1 _8\"> </span>empleados. <span class=\"__1 _8\"> </span>No <span class=\"__1 _8\"> </span>se reconocen provisiones p<span class=\"__1 _2\"></span>or <span class=\"__1 _2\"></span>p\u00e9rdidas de explotac<span class=\"__1 _2\"></span>i\u00f3n futuras.<span class=\"__1 _2\"></span> Cuando existe un n\u00famero de obligac<span class=\"__1 _2\"></span>iones similares, la probabilidad<span class=\"__1 _2\"></span> de que sea necesario un flujo de salida para <span class=\"__1 _2\"></span>su <span class=\"__1 _9\"></span>liquidac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>det<span class=\"__1 _2\"></span>ermina <span class=\"__1 _9\"></span>considerando <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>obligaciones <span class=\"__1 _9\"></span>como <span class=\"__1 _9\"></span>un <span class=\"__1 _9\"></span>todo. <span class=\"__1 _9\"></span>Se <span class=\"__1 _9\"></span>reconoce <span class=\"__1 _9\"></span>una <span class=\"__1 _9\"></span>provisi\u00f3n incluso si <span class=\"__1 _3\"></span>la probabilidad <span class=\"__1 _3\"></span>de un <span class=\"__1 _b\"></span>flujo de salida <span class=\"__1 _b\"></span>co<span class=\"__1 _2\"></span>n respecto <span class=\"__1 _b\"></span>a cualquier partida incluida <span class=\"__1 _3\"></span>en la <span class=\"__1 _b\"></span>m<span class=\"__1 _2\"></span>isma clase <span class=\"__1 _3\"></span>de obligaciones es peque<span class=\"__1 _2\"></span>\u00f1a. Las <span class=\"__1 _2\"></span>provisiones <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>valoran <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>el v<span class=\"__1 _2\"></span>alor <span class=\"__1 _2\"></span>actual <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>desembolsos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>prev\u00e9 <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>sean <span class=\"__1 _2\"></span>n<span class=\"__1 _2\"></span>ecesarios <span class=\"__1 _2\"></span>para liquidar la <span class=\"__1 _2\"></span>obligaci\u00f3n, <span class=\"__1 _2\"></span>usan<span class=\"__1 _2\"></span>do un ti<span class=\"__1 _2\"></span>po antes <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>impuestos <span class=\"__1 _2\"></span>que reflej<span class=\"__1 _2\"></span>e las <span class=\"__1 _2\"></span>valoraciones <span class=\"__1 _2\"></span>actuales d<span class=\"__1 _2\"></span>el mercad<span class=\"__1 _2\"></span>o del <span class=\"__1 _9\"></span>valor <span class=\"__1 _10\"></span>tempora<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>del <span class=\"__1 _10\"></span>dinero <span class=\"__1 _10\"></span>y <span class=\"__1 _9\"></span>los <span class=\"__1 _10\"></span>riesgos <span class=\"__1 _10\"></span>espec\u00edfico<span class=\"__1 _2\"></span>s <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>obl<span class=\"__1 _2\"></span>igaci\u00f3n. <span class=\"__1 _9\"></span>E<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>incre<span class=\"__1 _2\"></span>mento <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>la <span class=\"__1 _10\"></span>provisi\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>con motivo del paso del t<span class=\"__1 _2\"></span>iempo se rec<span class=\"__1 _2\"></span>onoce como un gas<span class=\"__1 _2\"></span>to por interes<span class=\"__1 _2\"></span>es. 2.23<span class=\"ls0_1\"> In<span class=\"__1 _b\"></span>gres<span class=\"__1 _b\"></span>os or<span class=\"__1 _b\"></span>dina<span class=\"__1 _b\"></span>rios<span class=\"__1 _b\"></span> pro<span class=\"__1 _3\"></span>ce<span class=\"__1 _b\"></span>dente<span class=\"__1 _b\"></span>s de<span class=\"__1 _b\"></span> con<span class=\"__1 _b\"></span>tra<span class=\"__1 _3\"></span>tos<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span> cl<span class=\"__1 _b\"></span>ien<span class=\"__1 _3\"></span>tes<span class=\"__1 _3\"></span> </span>Los <span class=\"__1 _2\"></span>i<span class=\"__1 _2\"></span>ngresos <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>reconocen <span class=\"__1 _9\"></span>cuando<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>transfi<span class=\"__1 _2\"></span>ere <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>control <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>bienes <span class=\"__1 _9\"></span>o <span class=\"__1 _9\"></span>servic<span class=\"__1 _2\"></span>ios <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>los <span class=\"__1 _2\"></span>cl<span class=\"__1 _2\"></span>ientes. <span class=\"__1 _9\"></span>En <span class=\"__1 _9\"></span>ese momento <span class=\"__1 _c\"></span>los <span class=\"__1 _c\"></span>ingresos <span class=\"__1 _c\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>r<span class=\"__1 _2\"></span>egistran <span class=\"__1 _c\"></span>por <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>importe <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>contrapres<span class=\"__1 _2\"></span>taci\u00f3n <span class=\"__1 _c\"></span>que<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>espe<span class=\"__1 _9\"></span>ra <span class=\"__1 _c\"></span>tener <span class=\"__1 _c\"></span>derec<span class=\"__1 _2\"></span>ho <span class=\"__1 _c\"></span>a cambio de <span class=\"__1 _3\"></span>la transferencia de <span class=\"__1 _3\"></span>los bienes <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _3\"></span>servicios comprometidos<span class=\"__1 _2\"></span> <span class=\"__1 _3\"></span>derivados de contratos <span class=\"__1 _3\"></span>con clientes, as\u00ed como <span class=\"__1 _b\"></span>otr<span class=\"__1 _2\"></span>os <span class=\"__1 _3\"></span>ingresos no<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span>rivados de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ontratos con <span class=\"__1 _b\"></span>clientes que <span class=\"__1 _b\"></span>constituyen<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>la actividad <span class=\"__1 _b\"></span>ordinari<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _b\"></span>Grup<span class=\"__1 _2\"></span>o. <span class=\"__1 _9\"></span> El i<span class=\"__1 _3\"></span>mporte registrado se <span class=\"__1 _b\"></span>det<span class=\"__1 _2\"></span>ermina deduciendo del <span class=\"__1 _b\"></span>importe de la <span class=\"__1 _b\"></span>contraprest<span class=\"__1 _2\"></span>aci\u00f3n por <span class=\"__1 _3\"></span>la transferencia de <span class=\"__1 _b\"></span>los bienes <span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>servicios <span class=\"__1 _b\"></span>comprometidos <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>clientes <span class=\"__1 _b\"></span>u <span class=\"__1 _b\"></span>otros <span class=\"__1 _b\"></span>ingresos<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>correspondientes <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>actividades <span class=\"__1 _b\"></span>ordinari<span class=\"__1 _2\"></span>as del <span class=\"__1 _8\"> </span>G<span class=\"__1 _2\"></span>rupo, <span class=\"__1 _a\"> </span>el <span class=\"__1 _a\"> </span>importe <span class=\"__1 _a\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>los <span class=\"__1 _8\"> </span>d<span class=\"__1 _2\"></span>escuentos, <span class=\"__1 _a\"> </span>devoluc<span class=\"__1 _2\"></span>iones, <span class=\"__1 _a\"> </span>r<span class=\"__1 _2\"></span>educ<span class=\"__1 _2\"></span>ciones <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>precio, <span class=\"__1 _a\"> </span>incentivos <span class=\"__1 _a\"> </span>o<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>derec<span class=\"__1 _2\"></span>hos<span class=\"__1 _22\"> </span>entregados  a  clientes,  as\u00ed  como <span class=\"__1 _a\"> </span>e<span class=\"__1 _2\"></span>l  impuesto  sobre  el <span class=\"__1 _11\"> </span>valor  a\u00f1adido  y  otros  i<span class=\"__1 _3\"></span>mpuestos  directamente relacionados con los m<span class=\"__1 _2\"></span>ismos que deban ser <span class=\"__1 _2\"></span>objeto de reperc<span class=\"__1 _2\"></span>usi\u00f3n.<span class=\"__1 _2\"></span> 2.23.1<span class=\"ls0_1\"> In<span class=\"__1 _b\"></span>gres<span class=\"__1 _b\"></span>os po<span class=\"__1 _3\"></span>r <span class=\"__1 _3\"></span>ven<span class=\"__1 _b\"></span>tas <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>pro<span class=\"__1 _b\"></span>duct<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> </span>En <span class=\"__1 _b\"></span>es<span class=\"__1 _2\"></span>te <span class=\"__1 _3\"></span>caso, los <span class=\"__1 _b\"></span>in<span class=\"__1 _2\"></span>gresos se <span class=\"__1 _b\"></span>reconocen en <span class=\"__1 _3\"></span>el momento <span class=\"__1 _b\"></span>en que se <span class=\"__1 _b\"></span>transfiere el <span class=\"__1 _3\"></span>control <span class=\"__1 _3\"></span>del activo <span class=\"__1 _b\"></span>al cliente, generalmente cuando los bienes son entregados al cliente final; esta transferencia de control no difiere de la transferencia de riesg<span class=\"__1 _2\"></span>os y beneficio<span class=\"__1 _2\"></span>s sign<span class=\"__1 _2\"></span>ificativos inherentes a <span class=\"__1 _2\"></span>la propiedad d<span class=\"__1 _2\"></span>e los bienes. <span class=\"__1 _2\"></span> Las <span class=\"__1 _d\"></span>cuentas <span class=\"__1 _8\"> </span>a <span class=\"__1 _d\"></span>cobrar <span class=\"__1 _d\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>entidades<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>p\u00fablicas <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _d\"></span>res<span class=\"__1 _2\"></span>ultado <span class=\"__1 _d\"></span>de <span class=\"__1 _8\"> </span>las <span class=\"__1 _d\"></span>ventas <span class=\"__1 _d\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>productos<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"></span>reco<span class=\"__1 _2\"></span>nocen<span class=\"__1 _2\"></span> generalmente p<span class=\"__1 _2\"></span>or el <span class=\"__1 _2\"></span>importe <span class=\"__1 _2\"></span>a cobrar<span class=\"__1 _2\"></span>, el c<span class=\"__1 _2\"></span>ual no <span class=\"__1 _2\"></span>difier<span class=\"__1 _2\"></span>e significativamen<span class=\"__1 _2\"></span>te del<span class=\"__1 _2\"></span> valor <span class=\"__1 _2\"></span>razonable. <span class=\"__1 _2\"></span>Los sald<span class=\"__1 _2\"></span>os con entidad<span class=\"__1 _2\"></span>es p\u00fablicas<span class=\"__1 _2\"></span> se <span class=\"__1 _2\"></span>monitorizan <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>el an<span class=\"__1 _2\"></span>\u00e1li<span class=\"__1 _2\"></span>sis <span class=\"__1 _2\"></span>de la <span class=\"__1 _2\"></span>morosidad <span class=\"__1 _2\"></span>y s<span class=\"__1 _2\"></span>e recla<span class=\"__1 _2\"></span>ma el <span class=\"__1 _2\"></span>pago <span class=\"__1 _2\"></span>de interes<span class=\"__1 _2\"></span>es de demora en el caso<span class=\"__1 _2\"></span> de incumplimiento d<span class=\"__1 _2\"></span>e las condiciones h<span class=\"__1 _2\"></span>abituales (Nota <span class=\"__1 _2\"></span><span class=\"ls9\">13<span class=\"ls12\">).</span></span> 2.23.2<span class=\"ls0_1\"> Ac<span class=\"__1 _b\"></span>uerd<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>de l<span class=\"__1 _3\"></span>ic<span class=\"__1 _3\"></span>enc<span class=\"__1 _b\"></span>ias,<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span>sa<span class=\"__1 _3\"></span>rr<span class=\"__1 _b\"></span>ollo <span class=\"__1 _b\"></span>y otr<span class=\"__1 _b\"></span>as o<span class=\"__1 _b\"></span>per<span class=\"__1 _3\"></span>ac<span class=\"__1 _3\"></span>ion<span class=\"__1 _b\"></span>es a<span class=\"__1 _b\"></span>n\u00e1lo<span class=\"__1 _3\"></span>gas<span class=\"__1 _b\"></span> </span>Los <span class=\"__1 _b\"></span>ingresos <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>acuerdos <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>licencia <span class=\"__1 _b\"></span>y <span class=\"__1 _3\"></span>desarrollo <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>econocen <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>acuerdo <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>dev<span class=\"__1 _2\"></span>engo <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>distintas<span class=\"__1 _2\"></span> obligaciones <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>cumplimi<span class=\"__1 _2\"></span>ento <span class=\"__1 _2\"></span>identificadas<span class=\"__1 _2\"></span>, a<span class=\"__1 _2\"></span> las <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>previament<span class=\"__1 _2\"></span>e e<span class=\"__1 _2\"></span>n e<span class=\"__1 _2\"></span>l proc<span class=\"__1 _2\"></span>eso <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>an\u00e1lisis <span class=\"__1 _9\"></span>del c<span class=\"__1 _2\"></span>ontrato, se les ha asignado <span class=\"__1 _2\"></span>un precio, as\u00ed com<span class=\"__1 _2\"></span>o por el cumplimi<span class=\"__1 _2\"></span>ento de hitos (mileston<span class=\"__1 _2\"></span>es).<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span><span class=\"ff1_1\"> </span>Dentro <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>curso <span class=\"__1 _2\"></span>norma<span class=\"__1 _2\"></span>l de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>sus <span class=\"__1 _2\"></span>operaciones <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>Grupo<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>ha <span class=\"__1 _2\"></span>desarrollado <span class=\"__1 _2\"></span>pro<span class=\"__1 _2\"></span>piedad <span class=\"__1 _2\"></span>intelectual <span class=\"__1 _2\"></span>sobr<span class=\"__1 _2\"></span>e ciert<span class=\"__1 _2\"></span>os compuestos y ha firmado <span class=\"__1 _3\"></span>acuerdos de licencia <span class=\"__1 _3\"></span>y desarr<span class=\"__1 _2\"></span>ollo <span class=\"__1 _3\"></span>con ciertas compa\u00f1\u00edas farmac\u00e9uticas. A trav\u00e9s de <span class=\"__1 _b\"></span>est<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>acuerd<span class=\"__1 _2\"></span>os <span class=\"__1 _3\"></span>se <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ede a <span class=\"__1 _b\"></span>terceros <span class=\"__1 _3\"></span>el uso <span class=\"__1 _b\"></span>de los <span class=\"__1 _b\"></span>pro<span class=\"__1 _2\"></span>ductos <span class=\"__1 _3\"></span>desarrollad<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>por el <span class=\"__1 _3\"></span>Grupo, <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span>/o <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>acc<span class=\"__1 _2\"></span>eso a <span class=\"__1 _2\"></span>terceros <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>productos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>desarrollo <span class=\"__1 _2\"></span>(g<span class=\"__1 _2\"></span>eneralmente <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>trav\u00e9s <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>un <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ontrato <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>desarr<span class=\"__1 _2\"></span>ollo). <span class=\"__1 _2\"></span>Los <span class=\"__1 _9\"></span>acuerdos<span class=\"__1 _2\"></span> que <span class=\"__1 _8\"> </span>sirven <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>base <span class=\"__1 _d\"> </span>p<span class=\"__1 _2\"></span>ara <span class=\"__1 _8\"> </span>dichas <span class=\"__1 _8\"> </span>transferencias,<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>cesiones <span class=\"__1 _8\"> </span>o <span class=\"__1 _d\"> </span>ac<span class=\"__1 _2\"></span>cesos <span class=\"__1 _8\"> </span>suelen <span class=\"__1 _8\"> </span>ser<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>complejos <span class=\"__1 _8\"> </span>e <span class=\"__1 _d\"> </span>i<span class=\"__1 _2\"></span>ncl<span class=\"__1 _9\"></span>uyen m\u00faltiples <span class=\"__1 _20\"> </span>elementos <span class=\"__1 _20\"> </span>dura<span class=\"__1 _2\"></span>nte <span class=\"__1 _20\"> </span>dos <span class=\"__1 _20\"> </span>fases <span class=\"__1 _20\"> </span>diferenc<span class=\"__1 _2\"></span>iadas: <span class=\"__1 _20\"> </span>desarrollo <span class=\"__1 _20\"> </span>y <span class=\"__1 _20\"> </span>com<span class=\"__1 _2\"></span>ercializaci\u00f3n. <span class=\"__1 _20\"> </span>Los <span class=\"__1 _20\"> </span>ingres<span class=\"__1 _2\"></span>os asociados <span class=\"__1 _d\"></span>a <span class=\"__1 _d\"></span>los <span class=\"__1 _d\"></span>mismos <span class=\"__1 _d\"></span>deben <span class=\"__1 _d\"></span>correlacionarse <span class=\"__1 _d\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _d\"></span>las <span class=\"__1 _d\"></span>contraprestaciones <span class=\"__1 _d\"></span>que <span class=\"__1 _d\"></span>tiene <span class=\"__1 _d\"></span>que <span class=\"__1 _d\"></span>satisfacer <span class=\"__1 _d\"></span>el Grupo. La Sociedad <span class=\"__1 _b\"></span>t<span class=\"__1 _2\"></span>iene en <span class=\"__1 _3\"></span>cuenta las siguientes consideraciones a la <span class=\"__1 _3\"></span>hora de <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span>nalizar los contratos <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e licencia, desarrollo y comerc<span class=\"__1 _2\"></span>ializaci\u00f3n:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>La identificaci\u00f3n de l<span class=\"__1 _2\"></span>as distintas obli<span class=\"__1 _2\"></span>gaciones de cumpl<span class=\"__1 _2\"></span>imiento.<span class=\"__1 _2\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>La <span class=\"__1 _8\"> </span>determinaci\u00f3n <span class=\"__1 _a\"> </span>del <span class=\"__1 _8\"> </span>precio <span class=\"__1 _8\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>transacc<span class=\"__1 _2\"></span>i\u00f3n, <span class=\"__1 _8\"> </span>entendiendo <span class=\"__1 _8\"> </span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _8\"> </span>tal <span class=\"__1 _a\"> </span>el <span class=\"__1 _8\"> </span>valor <span class=\"__1 _8\"> </span>del <span class=\"__1 _8\"> </span>contrat<span class=\"__1 _2\"></span>o </span>firmado con la contra<span class=\"__1 _2\"></span>parte. \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>La <span class=\"__1 _b\"></span>asignaci\u00f3n <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _b\"></span>precio <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>transacc<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>las <span class=\"__1 _3\"></span>distintas<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>obligaciones <span class=\"__1 _b\"></span>a l<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>compromete.<span class=\"__1 _9\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>La <span class=\"__1 _b\"></span>estimaci\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cu\u00e1ndo <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>ichas <span class=\"__1 _b\"></span>obligacio<span class=\"__1 _2\"></span>nes <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>considera<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>satisfechas <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>lo <span class=\"__1 _b\"></span>tant<span class=\"__1 _2\"></span>o <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>produce </span>el devengo y reconoc<span class=\"__1 _2\"></span>imiento poster<span class=\"__1 _2\"></span>ior de la contrapres<span class=\"__1 _2\"></span>taci\u00f3n recibida.<span class=\"__1 _9\"></span> Estos ingresos <span class=\"__1 _b\"></span>se reconocen en el <span class=\"__1 _b\"></span>momen<span class=\"__1 _2\"></span>to en <span class=\"__1 _b\"></span>que se transfiere el <span class=\"__1 _b\"></span>control del activo <span class=\"__1 _b\"></span>al cliente, que <span class=\"__1 _b\"></span>p<span class=\"__1 _2\"></span>uede ser <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>un <span class=\"__1 _10\"></span>momento <span class=\"__1 _10\"></span>determinado <span class=\"__1 _10\"></span>(co<span class=\"__1 _2\"></span>mo <span class=\"__1 _10\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>ve<span class=\"__1 _2\"></span>nta <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>licencias <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>uso), <span class=\"__1 _10\"></span>o <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>lo <span class=\"__1 _10\"></span>largo <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>er\u00edodo <span class=\"__1 _10\"></span>de tiempo <span class=\"__1 _b\"></span>(en <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>aso <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>tr<span class=\"__1 _2\"></span>ansferenci<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>servicios, o <span class=\"__1 _b\"></span>cuando <span class=\"__1 _b\"></span>lo <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>tra<span class=\"__1 _2\"></span>nsfiere <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>s <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>derecho <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>acceso).<span class=\"__1 _9\"></span> Como <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>menciona <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>pr<span class=\"__1 _2\"></span>imer <span class=\"__1 _9\"></span>p\u00e1rrafo, <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>acuerdos<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>licencia <span class=\"__1 _9\"></span>y<span class=\"__1 _2\"></span>/o <span class=\"__1 _10\"></span>desarrollo <span class=\"__1 _10\"></span>suelen <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>er <span class=\"__1 _9\"></span>comp<span class=\"__1 _2\"></span>lejos <span class=\"__1 _9\"></span>e incluyen m\u00faltiples elementos durante do<span class=\"__1 _3\"></span>s fases diferenciadas: desarrollo <span class=\"__1 _3\"></span>y comercializaci\u00f3n.<span class=\"__1 _2\"></span> E<span class=\"__1 _3\"></span>n la f<span class=\"__1 _2\"></span>ase de desarrollo del comp<span class=\"__1 _2\"></span>uesto, se encu<span class=\"__1 _2\"></span>entran:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Cobros <span class=\"__1 _13\"> </span>iniciales <span class=\"__1 _13\"> </span>a <span class=\"__1 _1a\"> </span>favor<span class=\"__1 _2\"></span> <span class=\"__1 _13\"> </span>de <span class=\"__1 _13\"> </span>Pharma <span class=\"__1 _13\"> </span>Mar, <span class=\"__1 _13\"> </span>generalmente <span class=\"__1 _13\"> </span>no <span class=\"__1 _13\"> </span>reembolsables <span class=\"__1 _13\"> </span>(upfront)<span class=\"__1 _2\"></span>. </span>Excepcionalmente, algunos contratos <span class=\"__1 _b\"></span>pu<span class=\"__1 _2\"></span>eden establecer condi<span class=\"__1 _3\"></span>ciones bajo <span class=\"__1 _3\"></span>las cuales <span class=\"__1 _3\"></span>una <span class=\"__1 _3\"></span>parte del upfront debe<span class=\"__1 _2\"></span> ser reembolsad<span class=\"__1 _2\"></span>a. \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Cobros que devenga<span class=\"__1 _2\"></span>n cuando el compuesto al que se refiere <span class=\"__1 _2\"></span>el contrato <span class=\"__1 _2\"></span>cumple d<span class=\"__1 _2\"></span>eterminados </span>hitos de desarrollo, gen<span class=\"__1 _2\"></span>eralmente de natural<span class=\"__1 _2\"></span>eza regula<span class=\"__1 _2\"></span>toria.<span class=\"__1 _2\"></span> En la fase de comerc<span class=\"__1 _2\"></span>ializaci\u00f3n se<span class=\"__1 _2\"></span> encuentran:<span class=\"__1 _2\"></span> <span class=\"__1 _17\"> </span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Cobros por Royalti<span class=\"__1 _2\"></span>es, </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Ingresos por suministro <span class=\"__1 _2\"></span>de producto (mat<span class=\"__1 _2\"></span>eria prima). </span>Cobros que devenga<span class=\"__1 _2\"></span>n cuando el compuesto al que se refiere <span class=\"__1 _2\"></span>el contrato cumple d<span class=\"__1 _2\"></span>eterminados hitos de naturaleza co<span class=\"__1 _2\"></span>mercial como por ej<span class=\"__1 _2\"></span>emplo alcanzar un vo<span class=\"__1 _2\"></span>lumen de vetas<span class=\"__1 _2\"></span> acumuladas<span class=\"__1 _9\"></span>. Como principio gen<span class=\"__1 _2\"></span>eral, los <span class=\"__1 _2\"></span>cobros inicial<span class=\"__1 _2\"></span>es  se recono<span class=\"__1 _2\"></span>cer\u00e1n como ingres<span class=\"__1 _2\"></span>o del ejerc<span class=\"__1 _2\"></span>icio en que se rec<span class=\"__1 _2\"></span>iben<span class=\"__1 _2\"></span> siempre que: <span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>no sean reembolsab<span class=\"__1 _2\"></span>les,  </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>el Grupo no asuma obligaciones futuras relevantes (salv<span class=\"__1 _2\"></span>o aqu\u00e9llas para las que se prevea una </span>contraprestaci\u00f3n separad<span class=\"__1 _2\"></span>a en condiciones d<span class=\"__1 _2\"></span>e mercado), y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>se transfiera el contro<span class=\"__1 _2\"></span>l del activo<span class=\"lsa\">. <span class=\"__1 _2\"></span></span> </span>En caso de no cum<span class=\"__1 _2\"></span>plirse las c<span class=\"__1 _2\"></span>ondiciones anteriores<span class=\"__1 _2\"></span>, s<span class=\"__1 _2\"></span>e reconocer\u00e1n c<span class=\"__1 _2\"></span>omo pasivos c<span class=\"__1 _2\"></span>ontractuales<span class=\"lsa\">. <span class=\"__1 _2\"></span></span> Los <span class=\"__1 _2\"></span>pasivos <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ontractuales<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>reconocen <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>cuenta <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>resultad<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>lo <span class=\"__1 _9\"></span>largo <span class=\"__1 _2\"></span>del <span class=\"__1 _9\"></span>per\u00edodo <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>igencia <span class=\"__1 _2\"></span>de los  compromisos  esta<span class=\"__1 _2\"></span>blecidos  en  func<span class=\"__1 _2\"></span>i\u00f3n  del  grado  d<span class=\"__1 _2\"></span>e  avance  del  proyec<span class=\"__1 _2\"></span>to<span class=\"__1 _2\"></span>,  a<span class=\"__1 _2\"></span>  medida  que  se<span class=\"__1 _2\"></span>  va cumpliendo con las<span class=\"__1 _2\"></span> obligaciones recog<span class=\"__1 _2\"></span>idas en el contr<span class=\"__1 _2\"></span>ato.<span class=\"__1 _2\"></span> Asimismo,  las  contraprestaciones  vinculadas  al<span class=\"__1 _3\"></span>  cumplimiento  de <span class=\"__1 _11\"> </span>determinad<span class=\"__1 _2\"></span>os  requisitos  t\u00e9cnicos <span class=\"__1 _11\"> </span>o regulatorios <span class=\"__1 _9\"></span>(<span class=\"__1 _2\"></span>hitos), <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>marco <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>acuerdos <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>olaboraci\u00f3n <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _9\"></span>terc<span class=\"__1 _2\"></span>eros, <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>reconocen <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _9\"></span>ingres<span class=\"__1 _2\"></span>o conforme <span class=\"__1 _18\"> </span>a <span class=\"__1 _18\"> </span>las <span class=\"__1 _18\"> </span>mismas <span class=\"__1 _18\"> </span>paut<span class=\"__1 _2\"></span>as <span class=\"__1 _18\"> </span>detalladas <span class=\"__1 _18\"> </span>en <span class=\"__1 _18\"> </span>el <span class=\"__1 _18\"> </span>c<span class=\"__1 _2\"></span>riterio <span class=\"__1 _20\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _18\"> </span>r<span class=\"__1 _2\"></span>econocimiento<span class=\"__1 _2\"></span> <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>ingresos <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>las contraprestaciones in<span class=\"__1 _2\"></span>iciales (up<span class=\"__1 _2\"></span>-front) indicadas a<span class=\"__1 _2\"></span>nteriormente. <span class=\"__1 _2\"></span> El<span class=\"__1 _b\"></span> Grup<span class=\"__1 _b\"></span>o no<span class=\"__1 _b\"></span> reco<span class=\"__1 _b\"></span>noce<span class=\"__1 _3\"></span> i<span class=\"__1 _3\"></span>ngr<span class=\"__1 _b\"></span>esos<span class=\"__1 _3\"></span> p<span class=\"__1 _3\"></span>or<span class=\"__1 _b\"></span> imp<span class=\"__1 _b\"></span>orte<span class=\"__1 _3\"></span> su<span class=\"__1 _3\"></span>pe<span class=\"__1 _3\"></span>rio<span class=\"__1 _b\"></span>r al<span class=\"__1 _b\"></span> qu<span class=\"__1 _b\"></span>e ti<span class=\"__1 _b\"></span>ene <span class=\"__1 _b\"></span>dere<span class=\"__1 _3\"></span>cho<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>cobro<span class=\"__1 _b\"></span>.  2.23.3<span class=\"ls0_1\"> In<span class=\"__1 _b\"></span>gres<span class=\"__1 _b\"></span>os po<span class=\"__1 _3\"></span>r <span class=\"__1 _3\"></span>roy<span class=\"__1 _b\"></span>alt<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>s </span>Lo<span class=\"__1 _3\"></span>s <span class=\"__1 _d\"></span>ro<span class=\"__1 _b\"></span>yalt<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>s <span class=\"__1 _d\"></span>se<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>reco<span class=\"__1 _3\"></span>noc<span class=\"__1 _b\"></span>en <span class=\"__1 _d\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _d\"> </span>acue<span class=\"__1 _b\"></span>rdo <span class=\"__1 _c\"></span>con <span class=\"__1 _c\"></span>el <span class=\"__1 _d\"></span>por<span class=\"__1 _b\"></span>cent<span class=\"__1 _b\"></span>aje <span class=\"__1 _d\"></span>aco<span class=\"__1 _b\"></span>rda<span class=\"__1 _b\"></span>do <span class=\"__1 _d\"></span>so<span class=\"__1 _b\"></span>bre <span class=\"__1 _d\"></span>la<span class=\"__1 _b\"></span>s <span class=\"__1 _d\"></span>ven<span class=\"__1 _b\"></span>tas <span class=\"__1 _c\"></span>cons<span class=\"__1 _3\"></span>um<span class=\"__1 _3\"></span>ada<span class=\"__1 _b\"></span>s <span class=\"__1 _d\"></span>por<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>l<span class=\"__1 _b\"></span>a con<span class=\"__1 _b\"></span>trap<span class=\"__1 _3\"></span>art<span class=\"__1 _b\"></span>e de<span class=\"__1 _b\"></span>l ac<span class=\"__1 _3\"></span>ue<span class=\"__1 _b\"></span>rdo <span class=\"__1 _b\"></span>en u<span class=\"__1 _b\"></span>n mo<span class=\"__1 _b\"></span>ment<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span>ter<span class=\"__1 _b\"></span>mina<span class=\"__1 _b\"></span>do de<span class=\"__1 _b\"></span>l ti<span class=\"__1 _b\"></span>emp<span class=\"__1 _3\"></span>o Lo<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>pa<span class=\"__1 _b\"></span>gos <span class=\"__1 _14\"></span>atri<span class=\"__1 _b\"></span>buid<span class=\"__1 _b\"></span>os <span class=\"__1 _b\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>fas<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>co<span class=\"__1 _3\"></span>mer<span class=\"__1 _b\"></span>cial<span class=\"__1 _b\"></span>izaci<span class=\"__1 _b\"></span>\u00f3n, <span class=\"__1 _14\"></span>cor<span class=\"__1 _b\"></span>resp<span class=\"__1 _b\"></span>ondi<span class=\"__1 _b\"></span>ent<span class=\"ls2\">es</span> <span class=\"__1 _b\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>ro<span class=\"__1 _3\"></span>yal<span class=\"__1 _b\"></span>ties<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>se <span class=\"__1 _14\"></span>rec<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>oce<span class=\"__1 _3\"></span>n <span class=\"__1 _14\"></span>a <span class=\"__1 _b\"></span>pa<span class=\"__1 _3\"></span>rti<span class=\"__1 _b\"></span>r <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>l <span class=\"__1 _b\"></span>in<span class=\"__1 _b\"></span>icio de <span class=\"ls0_1\">di<span class=\"__1 _3\"></span>cha<span class=\"__1 _b\"></span> fase<span class=\"__1 _b\"></span> por<span class=\"__1 _b\"></span> el <span class=\"__1 _b\"></span>prin<span class=\"__1 _3\"></span>cip<span class=\"__1 _b\"></span>io<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span>l d<span class=\"__1 _3\"></span>eve<span class=\"__1 _3\"></span>ng<span class=\"__1 _3\"></span>o.<span class=\"__1 _3\"></span>  </span>Lo<span class=\"__1 _3\"></span>s <span class=\"__1 _10\"></span>pre<span class=\"__1 _b\"></span>cios<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>roya<span class=\"__1 _b\"></span>lti<span class=\"__1 _b\"></span>es <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _10\"></span>con<span class=\"__1 _3\"></span>tr<span class=\"__1 _b\"></span>atos <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>sumi<span class=\"__1 _b\"></span>nist<span class=\"__1 _b\"></span>ro <span class=\"__1 _9\"></span>repre<span class=\"__1 _b\"></span>sent<span class=\"__1 _b\"></span>an <span class=\"__1 _10\"></span>pre<span class=\"__1 _b\"></span>cio<span class=\"__1 _b\"></span>s <span class=\"__1 _c\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>merc<span class=\"__1 _b\"></span>ado <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>m\u00e1rg<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>es<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>de fa<span class=\"__1 _3\"></span>bri<span class=\"__1 _b\"></span>caci\u00f3<span class=\"__1 _b\"></span>n de<span class=\"__1 _b\"></span> mer<span class=\"__1 _b\"></span>cado<span class=\"__1 _b\"></span>, re<span class=\"__1 _3\"></span>sp<span class=\"__1 _b\"></span>ecti<span class=\"__1 _3\"></span>vam<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>. 2.23.4<span class=\"ls0_1\"> Co<span class=\"__1 _b\"></span>ntrap<span class=\"__1 _b\"></span>rest<span class=\"__1 _3\"></span>ac<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _b\"></span>n va<span class=\"__1 _3\"></span>ri<span class=\"__1 _3\"></span>abl<span class=\"__1 _b\"></span>e </span>Algunos <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ontratos <span class=\"__1 _9\"></span>con <span class=\"__1 _10\"></span>clientes <span class=\"__1 _9\"></span>prev\u00e9n <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>derecho <span class=\"__1 _c\"></span><span class=\"ls8\">a <span class=\"__1 _9\"></span></span>d<span class=\"__1 _2\"></span>escuentos <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>omerciales <span class=\"__1 _10\"></span>y <span class=\"__1 _9\"></span>desc<span class=\"__1 _2\"></span>uentos <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>v<span class=\"__1 _2\"></span>olumen. En  l<span class=\"__1 _3\"></span>a  actualidad,  el <span class=\"__1 _a\"> </span>Grup<span class=\"__1 _2\"></span>o  reconoce <span class=\"__1 _11\"> </span>los  ingresos  por <span class=\"__1 _11\"> </span>la <span class=\"__1 _a\"> </span>v<span class=\"__1 _2\"></span>enta  de <span class=\"__1 _a\"> </span>ac<span class=\"__1 _2\"></span>tivos  al <span class=\"__1 _a\"> </span>v<span class=\"__1 _2\"></span>alor  razonable  de <span class=\"__1 _a\"> </span>la<span class=\"__1 _2\"></span> contraprestaci\u00f3n rec<span class=\"__1 _2\"></span>ibida o a cobrar. Los<span class=\"__1 _2\"></span> retornos se dedu<span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>en de los ingresos<span class=\"__1 _2\"></span>.  2.23.5<span class=\"ls0_1\"> Co<span class=\"__1 _b\"></span>mpone<span class=\"__1 _b\"></span>nte <span class=\"__1 _b\"></span>fina<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>ero<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> lo<span class=\"__1 _3\"></span>s pa<span class=\"__1 _b\"></span>sivo<span class=\"__1 _b\"></span>s co<span class=\"__1 _b\"></span>ntra<span class=\"__1 _b\"></span>ctua<span class=\"__1 _b\"></span>les </span>El Grupo recibe anticipos <span class=\"__1 _2\"></span>a largo plazo d<span class=\"__1 _2\"></span>e sus clientes en e<span class=\"__1 _2\"></span>l caso de contratos d<span class=\"__1 _2\"></span>e licencia.<span class=\"__1 _9\"></span> En <span class=\"__1 _a\"> </span>funci\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>de <span class=\"__1 _11\"> </span>la <span class=\"__1 _a\"> </span>natura<span class=\"__1 _2\"></span>leza <span class=\"__1 _a\"> </span>de <span class=\"__1 _11\"> </span>los <span class=\"__1 _a\"> </span>serv<span class=\"__1 _2\"></span>icios <span class=\"__1 _a\"> </span>ofr<span class=\"__1 _2\"></span>ecidos <span class=\"__1 _a\"> </span>y  de <span class=\"__1 _8\"> </span>las<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>condici<span class=\"__1 _2\"></span>ones <span class=\"__1 _a\"> </span>de <span class=\"__1 _7\"> </span>cobro, <span class=\"__1 _a\"> </span>el<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>Grupo <span class=\"__1 _a\"> </span>h<span class=\"__1 _2\"></span>a determinado <span class=\"__1 _2\"></span>que, <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>cas<span class=\"__1 _2\"></span>o de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>contratos <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>licenc<span class=\"__1 _2\"></span>ia <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>obligan <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>clie<span class=\"__1 _2\"></span>ntes <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>pagar <span class=\"__1 _2\"></span>anticipos <span class=\"__1 _2\"></span>que en <span class=\"__1 _10\"></span>algunos <span class=\"__1 _c\"></span>casos <span class=\"__1 _10\"></span>pueden <span class=\"__1 _c\"></span>ser <span class=\"__1 _c\"></span>a <span class=\"__1 _10\"></span>largo <span class=\"__1 _10\"></span>plazo, <span class=\"__1 _c\"></span>las <span class=\"__1 _10\"></span>cond<span class=\"__1 _2\"></span>iciones <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>obro <span class=\"__1 _10\"></span>se <span class=\"__1 _10\"></span>h<span class=\"__1 _2\"></span>an <span class=\"__1 _10\"></span>estruc<span class=\"__1 _2\"></span>turado <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>razones<span class=\"__1 _2\"></span> distintas a la <span class=\"__1 _b\"></span>ob<span class=\"__1 _2\"></span>tenci\u00f3n de financiaci\u00f3n para el Grupo, ya <span class=\"__1 _b\"></span>que la estructura financiera del grupo es <span class=\"__1 _3\"></span>estable.<span class=\"__1 _2\"></span> Estos cobros por anticip<span class=\"__1 _2\"></span>ado se correspon<span class=\"__1 _2\"></span>den con la pr\u00e1ctica ha<span class=\"__1 _2\"></span>bitual del sector <span class=\"__1 _2\"></span>de biofarmacia<span class=\"__1 _9\"></span>. 2.23.6<span class=\"ls0_1\"> S<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>vi<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span>s </span>Los <span class=\"__1 _10\"></span>ingresos <span class=\"__1 _10\"></span>procedent<span class=\"__1 _2\"></span>es <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>prestac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>servicios <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>econocen <span class=\"__1 _10\"></span>e<span class=\"__1 _9\"></span>n <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>periodo <span class=\"__1 _10\"></span>contab<span class=\"__1 _2\"></span>le <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>que <span class=\"__1 _10\"></span>se presta <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>ervicio, <span class=\"__1 _9\"></span>por <span class=\"__1 _2\"></span>refer<span class=\"__1 _2\"></span>encia <span class=\"__1 _2\"></span>al <span class=\"__1 _9\"></span>grado <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>realizac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>transacc<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _2\"></span>es<span class=\"__1 _2\"></span>pec\u00edfica <span class=\"__1 _2\"></span>y <span class=\"__1 _9\"></span>evaluado <span class=\"__1 _9\"></span>sobre <span class=\"__1 _9\"></span>la base del servicio actu<span class=\"__1 _2\"></span>al siempre como u<span class=\"__1 _2\"></span>n porcentaje <span class=\"__1 _2\"></span>de los servicios tot<span class=\"__1 _2\"></span>ales a prestar",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "2.1<span class=\"ls0_1\"> Ba<span class=\"__1 _b\"></span>ses <span class=\"__1 _b\"></span>de p<span class=\"__1 _3\"></span>re<span class=\"__1 _3\"></span>sen<span class=\"__1 _b\"></span>taci<span class=\"__1 _3\"></span>\u00f3n </span>Las <span class=\"__1 _d\"></span>presentes <span class=\"__1 _8\"> </span>cuentas <span class=\"__1 _d\"></span>anuales <span class=\"__1 _d\"></span>consol<span class=\"__1 _2\"></span>idadas <span class=\"__1 _d\"></span>del <span class=\"__1 _8\"> </span>ejercicio <span class=\"__1 _8\"> </span>2024 <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>las<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>del <span class=\"__1 _d\"></span>ejerci<span class=\"__1 _2\"></span>cio <span class=\"__1 _d\"></span>20<span class=\"__1 _2\"></span>23, <span class=\"__1 _d\"></span>presentadas <span class=\"__1 _8\"> </span>a efectos  comparativos,  se  han  preparado  de  acuerdo  con <span class=\"__1 _11\"> </span>las  Normas  Internacionales  de  Informaci\u00f3n Financiera <span class=\"__1 _d\"> </span>e <span class=\"__1 _d\"> </span>i<span class=\"__1 _2\"></span>nterpretacion<span class=\"__1 _2\"></span>es <span class=\"__1 _d\"></span>CINIIF <span class=\"__1 _d\"></span>a<span class=\"__1 _2\"></span>doptadas <span class=\"__1 _d\"></span>para<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>su <span class=\"__1 _8\"> </span>utilizaci\u00f3n <span class=\"__1 _d\"></span>en <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>Uni\u00f3n <span class=\"__1 _d\"></span>Europea,<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>conforme <span class=\"__1 _d\"> </span>a<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>lo establecido en el <span class=\"__1 _3\"></span>Reglamento (CE) n\u00ba 1606/2002 del Parlamento Europeo y <span class=\"__1 _b\"></span>en el Consejo del 19<span class=\"__1 _3\"></span> de julio de 2002<span class=\"ls0_1\"> <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>conforme <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>los <span class=\"__1 _9\"></span>requerimientos <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>format<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>m<span class=\"__1 _2\"></span>arcado <span class=\"__1 _2\"></span>estab<span class=\"__1 _2\"></span>lecidos <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>Reglam<span class=\"__1 _2\"></span>ento <span class=\"__1 _2\"></span>Deleg<span class=\"__1 _2\"></span>ado <span class=\"__1 _2\"></span>UE<span class=\"__1 _2\"></span> </span>2019<span class=\"ls0_1\">/815 de la Comisi\u00f3n Europea , <span class=\"__1 _3\"></span>en virtud <span class=\"__1 _3\"></span>de los cuales todas <span class=\"__1 _3\"></span>las sociedades que se <span class=\"__1 _b\"></span>rij<span class=\"__1 _2\"></span>an por <span class=\"__1 _b\"></span>el Derecho<span class=\"__1 _2\"></span> </span>de un Estado miembro d<span class=\"__1 _2\"></span>e la Uni\u00f3n Europea, y cuyos<span class=\"__1 _2\"></span> valores coticen en un merc<span class=\"__1 _2\"></span>ado regulado de algu<span class=\"__1 _2\"></span>no de los Estados qu<span class=\"__1 _2\"></span>e la conform<span class=\"__1 _2\"></span>an, deber\u00e1n<span class=\"__1 _2\"></span> presentar sus<span class=\"__1 _9\"></span> cuentas cons<span class=\"__1 _2\"></span>olidadas de l<span class=\"__1 _2\"></span>os ejerc<span class=\"__1 _2\"></span>icios que se in<span class=\"__1 _2\"></span>icien a partir del 1 de enero<span class=\"__1 _2\"></span> de 2005 de acu<span class=\"__1 _2\"></span>erdo con las NII<span class=\"__1 _2\"></span>F que hayan sido ad<span class=\"__1 _2\"></span>optadas por la Un<span class=\"__1 _2\"></span>i\u00f3n Europea<span class=\"__1 _22\"> </span>.<span class=\"__1 _22\"> </span>La<span class=\"lse\">s <span class=\"ls0_1\">cuentas a<span class=\"__1 _2\"></span>nuales conso<span class=\"__1 _2\"></span>lidadas <span class=\"__1 _2\"></span>se han <span class=\"__1 _2\"></span>elaborado d<span class=\"__1 _2\"></span>e acuerdo co<span class=\"__1 _2\"></span>n el enfo<span class=\"__1 _2\"></span>que de c<span class=\"__1 _2\"></span>oste hist\u00f3rico,<span class=\"__1 _9\"></span> aunque<span class=\"__1 _2\"></span> </span></span>modificado <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>cas<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _10\"></span>activos <span class=\"__1 _9\"></span>financ<span class=\"__1 _2\"></span>ieros <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>val<span class=\"__1 _2\"></span>or <span class=\"__1 _9\"></span>razonable <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>otro <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>esultado <span class=\"__1 _9\"></span>global <span class=\"__1 _c\"></span><span class=\"lsf\">y </span>activos y pasivos financ<span class=\"__1 _2\"></span>ieros (incluidos derivad<span class=\"__1 _2\"></span>os)<span class=\"__1 _2\"></span>, a valor razo<span class=\"__1 _2\"></span>nable con cambios<span class=\"__1 _2\"></span> en resultados<span class=\"__1 _2\"></span>. <span class=\"__1 _2\"></span> La <span class=\"__1 _b\"></span>preparaci\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>estados <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>inancieros <span class=\"__1 _b\"></span>conformes <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>las<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>NIIF <span class=\"__1 _b\"></span>exige <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>uso <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>ciertas <span class=\"__1 _b\"></span>estimaciones <span class=\"__1 _b\"></span>contables cr\u00edticas. Tambi\u00e9n <span class=\"__1 _b\"></span>exige a <span class=\"__1 _b\"></span>la Direcci\u00f3n <span class=\"__1 _3\"></span>que ejerza <span class=\"__1 _b\"></span>su juicio <span class=\"__1 _b\"></span>en el <span class=\"__1 _b\"></span>pr<span class=\"__1 _2\"></span>oceso de <span class=\"__1 _b\"></span>aplicar las <span class=\"__1 _3\"></span>pol\u00edticas contables <span class=\"__1 _b\"></span>del<span class=\"__1 _2\"></span> Grupo. <span class=\"__1 _2\"></span>En <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>Nota <span class=\"__1 _2\"></span>4 <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>revelan <span class=\"__1 _9\"></span>las <span class=\"__1 _2\"></span>\u00e1reas <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>implican <span class=\"__1 _9\"></span>un <span class=\"__1 _2\"></span>mayo<span class=\"__1 _2\"></span>r <span class=\"__1 _9\"></span>grado <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>juicio <span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>complejidad <span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>las <span class=\"__1 _2\"></span>\u00e1reas<span class=\"__1 _2\"></span> donde las hip\u00f3tesis y es<span class=\"__1 _2\"></span>timac<span class=\"__1 _2\"></span>iones son significat<span class=\"__1 _2\"></span>ivas para la<span class=\"lse\">s </span>cu<span class=\"__1 _2\"></span>entas anuales c<span class=\"__1 _2\"></span>onsolidadas<span class=\"__1 _2\"></span>. Las pol\u00edticas contables aplicadas en la elaboraci\u00f3n de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span><span class=\"ls10\">la<span class=\"lse\">s </span></span>cuentas anuales consolidadas<span class=\"__1 _2\"></span> al 31 de diciembre de <span class=\"ls0_1\">202<span class=\"__1 _2\"></span>4 <span class=\"__1 _2\"></span>guardan <span class=\"__1 _2\"></span>uniformid<span class=\"__1 _2\"></span>ad con <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>ut<span class=\"__1 _2\"></span>ilizadas <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>preparaci\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>la<span class=\"lse\">s <span class=\"__1 _2\"></span></span>cuentas<span class=\"__1 _2\"></span> anua<span class=\"__1 _2\"></span>les consol<span class=\"__1 _2\"></span>idadas <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>l </span>ejercicio <span class=\"__1 _9\"></span>term<span class=\"__1 _2\"></span>inado <span class=\"__1 _9\"></span>al <span class=\"__1 _10\"></span>31 <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>diciembre <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>2<span class=\"__1 _2\"></span>023<span class=\"lsa\">. <span class=\"__1 _9\"></span></span>Las <span class=\"__1 _10\"></span>estimac<span class=\"__1 _2\"></span>iones <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>ignificativas <span class=\"__1 _10\"></span>realizadas <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>estados financieros del ejerc<span class=\"__1 _2\"></span>icio 2024 asi<span class=\"__1 _2\"></span>mismo guardan u<span class=\"__1 _2\"></span>niformi<span class=\"__1 _2\"></span>dad con las real<span class=\"__1 _2\"></span>izadas en los del ejercicio <span class=\"__1 _2\"></span><span class=\"ls8\">202<span class=\"__1 _2\"></span></span>3.  La<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>cif<span class=\"__1 _b\"></span>ras <span class=\"__1 _b\"></span>co<span class=\"__1 _b\"></span>nten<span class=\"__1 _b\"></span>idas<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>l<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>d<span class=\"__1 _3\"></span>ocu<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>os <span class=\"__1 _b\"></span>que<span class=\"__1 _b\"></span> c<span class=\"__1 _b\"></span>ompo<span class=\"__1 _b\"></span>nen <span class=\"__1 _b\"></span>e<span class=\"__1 _3\"></span>sta<span class=\"ls5\">s <span class=\"__1 _b\"></span><span class=\"ls0_1\">cu<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>ta<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>anua<span class=\"__1 _b\"></span>les <span class=\"__1 _b\"></span>co<span class=\"__1 _b\"></span>nsol<span class=\"__1 _b\"></span>ida<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>est<span class=\"__1 _3\"></span>\u00e1n <span class=\"__1 _b\"></span>e<span class=\"__1 _b\"></span>xpresa<span class=\"__1 _b\"></span>das<span class=\"__1 _b\"></span> </span></span>en<span class=\"__1 _3\"></span> m<span class=\"__1 _3\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>de e<span class=\"__1 _b\"></span>uros.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "Las <span class=\"__1 _d\"></span>presentes <span class=\"__1 _8\"> </span>cuentas <span class=\"__1 _d\"></span>anuales <span class=\"__1 _d\"></span>consol<span class=\"__1 _2\"></span>idadas <span class=\"__1 _d\"></span>del <span class=\"__1 _8\"> </span>ejercicio <span class=\"__1 _8\"> </span>2024 <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>las<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>del <span class=\"__1 _d\"></span>ejerci<span class=\"__1 _2\"></span>cio <span class=\"__1 _d\"></span>20<span class=\"__1 _2\"></span>23, <span class=\"__1 _d\"></span>presentadas <span class=\"__1 _8\"> </span>a efectos  comparativos,  se  han  preparado  de  acuerdo  con <span class=\"__1 _11\"> </span>las  Normas  Internacionales  de  Informaci\u00f3n Financiera <span class=\"__1 _d\"> </span>e <span class=\"__1 _d\"> </span>i<span class=\"__1 _2\"></span>nterpretacion<span class=\"__1 _2\"></span>es <span class=\"__1 _d\"></span>CINIIF <span class=\"__1 _d\"></span>a<span class=\"__1 _2\"></span>doptadas <span class=\"__1 _d\"></span>para<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>su <span class=\"__1 _8\"> </span>utilizaci\u00f3n <span class=\"__1 _d\"></span>en <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>Uni\u00f3n <span class=\"__1 _d\"></span>Europea,<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>conforme <span class=\"__1 _d\"> </span>a<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>lo establecido en el <span class=\"__1 _3\"></span>Reglamento (CE) n\u00ba 1606/2002 del Parlamento Europeo y <span class=\"__1 _b\"></span>en el Consejo del 19<span class=\"__1 _3\"></span> de julio de 2002<span class=\"ls0_1\"> <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>conforme <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>los <span class=\"__1 _9\"></span>requerimientos <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>format<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>m<span class=\"__1 _2\"></span>arcado <span class=\"__1 _2\"></span>estab<span class=\"__1 _2\"></span>lecidos <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>Reglam<span class=\"__1 _2\"></span>ento <span class=\"__1 _2\"></span>Deleg<span class=\"__1 _2\"></span>ado <span class=\"__1 _2\"></span>UE<span class=\"__1 _2\"></span> </span>2019<span class=\"ls0_1\">/815 de la Comisi\u00f3n Europea , <span class=\"__1 _3\"></span>en virtud <span class=\"__1 _3\"></span>de los cuales todas <span class=\"__1 _3\"></span>las sociedades que se <span class=\"__1 _b\"></span>rij<span class=\"__1 _2\"></span>an por <span class=\"__1 _b\"></span>el Derecho<span class=\"__1 _2\"></span> </span>de un Estado miembro d<span class=\"__1 _2\"></span>e la Uni\u00f3n Europea, y cuyos<span class=\"__1 _2\"></span> valores coticen en un merc<span class=\"__1 _2\"></span>ado regulado de algu<span class=\"__1 _2\"></span>no de los Estados qu<span class=\"__1 _2\"></span>e la conform<span class=\"__1 _2\"></span>an, deber\u00e1n<span class=\"__1 _2\"></span> presentar sus<span class=\"__1 _9\"></span> cuentas cons<span class=\"__1 _2\"></span>olidadas de l<span class=\"__1 _2\"></span>os ejerc<span class=\"__1 _2\"></span>icios que se in<span class=\"__1 _2\"></span>icien a partir del 1 de enero<span class=\"__1 _2\"></span> de 2005 de acu<span class=\"__1 _2\"></span>erdo con las NII<span class=\"__1 _2\"></span>F que hayan sido ad<span class=\"__1 _2\"></span>optadas por la Un<span class=\"__1 _2\"></span>i\u00f3n Europea<span class=\"__1 _22\"> </span>.<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "2.2<span class=\"ls0_1\"> No<span class=\"__1 _b\"></span>rmas<span class=\"__1 _3\"></span>, <span class=\"__1 _2\"></span>modi<span class=\"__1 _b\"></span>fic<span class=\"__1 _3\"></span>aci<span class=\"__1 _b\"></span>one<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>int<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>pre<span class=\"__1 _b\"></span>taci<span class=\"__1 _b\"></span>ones<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>obl<span class=\"__1 _b\"></span>iga<span class=\"__1 _3\"></span>to<span class=\"__1 _3\"></span>ria<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>para<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>todo<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>lo<span class=\"__1 _3\"></span>s ejer<span class=\"__1 _b\"></span>cici<span class=\"__1 _b\"></span>os <span class=\"__1 _2\"></span>come<span class=\"__1 _3\"></span>nza<span class=\"__1 _b\"></span>dos<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>1 </span>de <span class=\"__1 _b\"></span>ener<span class=\"__1 _b\"></span>o de <span class=\"__1 _b\"></span><span class=\"ls2\">2024<span class=\"ls0_1\">  </span></span>En el ejercicio 2024 las siguientes normas y modificaciones a normas ya existentes han sido adoptadas por la U<span class=\"__1 _2\"></span>ni\u00f3n <span class=\"__1 _2\"></span>Europea, <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>entr<span class=\"__1 _2\"></span>ada <span class=\"__1 _2\"></span>en v<span class=\"__1 _2\"></span>i<span class=\"__1 _2\"></span>gor e<span class=\"__1 _2\"></span>l 1<span class=\"__1 _2\"></span> de <span class=\"__1 _9\"></span>enero <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>2024, <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>han <span class=\"__1 _2\"></span>sido <span class=\"__1 _2\"></span>aplic<span class=\"__1 _2\"></span>adas <span class=\"__1 _2\"></span>por <span class=\"__1 _2\"></span>Pharma <span class=\"__1 _2\"></span>Mar, <span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>su aplicaci\u00f3n puede af<span class=\"__1 _2\"></span>ectar al Grupo en<span class=\"__1 _2\"></span> el futuro:<span class=\"__1 _2\"></span> \u2013<span class=\"ff2_1\"> <span class=\"__1 _f\"> </span></span>NIC <span class=\"__1 _10\"></span>1 <span class=\"__1 _c\"></span>(<span class=\"__1 _2\"></span>Modificaci\u00f3n) <span class=\"__1 _c\"></span>\u201cPresentaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>estados <span class=\"__1 _c\"></span>financ<span class=\"__1 _2\"></span>ieros\u201d <span class=\"__1 _c\"></span>cuyo <span class=\"__1 _c\"></span>objetivo <span class=\"__1 _c\"></span>consis<span class=\"__1 _2\"></span>te <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>clarificar <span class=\"__1 _c\"></span>la clasificaci\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>pasivos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>corrientes <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>no <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>orrientes. <span class=\"__1 _9\"></span>En <span class=\"__1 _9\"></span>concreto<span class=\"__1 _2\"></span>, <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>centra <span class=\"__1 _9\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>aquellos <span class=\"__1 _9\"></span>pasivos derivados <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>un <span class=\"__1 _9\"></span>contrato <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>deuda <span class=\"__1 _9\"></span>sujeto <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>cond<span class=\"__1 _2\"></span>iciones <span class=\"__1 _2\"></span>de<span class=\"__1 _9\"></span> <span class=\"__1 _2\"></span>cum<span class=\"__1 _2\"></span>plimiento <span class=\"__1 _9\"></span>(covenants) <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>regular <span class=\"__1 _9\"></span>su desglose en los estad<span class=\"__1 _2\"></span>os financieros.   <span class=\"__1 _2\"></span> - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIIF <span class=\"__1 _d\"> </span>16 <span class=\"__1 _d\"> </span>(Mod<span class=\"__1 _2\"></span>ificaci\u00f3n) <span class=\"__1 _d\"> </span>\u201cArr<span class=\"__1 _2\"></span>endamientos\u201d. <span class=\"__1 _d\"> </span>El <span class=\"__1 _8\"> </span>objetivo <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>esta <span class=\"__1 _8\"> </span>enmienda <span class=\"__1 _d\"> </span>es <span class=\"__1 _d\"> </span>esp<span class=\"__1 _2\"></span>ecificar <span class=\"__1 _d\"> </span>c\u00f3mo <span class=\"__1 _d\"> </span>u<span class=\"__1 _2\"></span>n </span>vendedor-arrend<span class=\"__1 _2\"></span>atario valora <span class=\"__1 _b\"></span>posterior<span class=\"__1 _2\"></span>mente aquellas <span class=\"__1 _3\"></span>transacciones que <span class=\"__1 _b\"></span>cum<span class=\"__1 _2\"></span>plen los requisitos de la <span class=\"__1 _2\"></span>NIIF <span class=\"__1 _10\"></span>15 <span class=\"__1 _9\"></span>aquellos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>ingresos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>procedentes <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>contratos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>clientes <span class=\"__1 _9\"></span>p<span class=\"__1 _2\"></span>ara <span class=\"__1 _9\"></span>ser <span class=\"__1 _9\"></span>contabiliza<span class=\"__1 _2\"></span>dos <span class=\"__1 _9\"></span>como una venta. - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIC 7 \u201cEstados <span class=\"__1 _2\"></span>de flujos <span class=\"__1 _2\"></span>de efectivo\u201d <span class=\"__1 _2\"></span>y NIIF <span class=\"__1 _2\"></span>7 \u201cInstrumentos <span class=\"__1 _2\"></span>financieros: <span class=\"__1 _2\"></span>Informaci\u00f3n a <span class=\"__1 _2\"></span>revelar\u201d. La<span class=\"__1 _2\"></span> </span>modificaci\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>ambas <span class=\"__1 _9\"></span>normas <span class=\"__1 _9\"></span>esta<span class=\"__1 _2\"></span>blece <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>debe <span class=\"__1 _2\"></span>desg<span class=\"__1 _2\"></span>losar <span class=\"__1 _9\"></span>informaci\u00f3n <span class=\"__1 _9\"></span>sobre <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>acuerdos de <span class=\"__1 _2\"></span>confirming <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>permita <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>usu<span class=\"__1 _2\"></span>arios <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _2\"></span>estad<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>financieros <span class=\"__1 _9\"></span>evaluar <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>efectos <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>dichos acuerdos sobre los pa<span class=\"__1 _3\"></span>sivos, flujos de efectivo <span class=\"__1 _3\"></span>y sobre la expo<span class=\"__1 _3\"></span>sici\u00f3n del Grupo al <span class=\"__1 _b\"></span>ri<span class=\"__1 _2\"></span>esgo de liquide<span class=\"__1 _2\"></span><span class=\"lse\">z.</span> La <span class=\"__1 _c\"></span>entrada <span class=\"__1 _d\"></span>en <span class=\"__1 _c\"></span>vigor <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>normas <span class=\"__1 _c\"></span>anteriormen<span class=\"__1 _2\"></span>te <span class=\"__1 _c\"></span>me<span class=\"__1 _2\"></span>ncionadas <span class=\"__1 _c\"></span>no <span class=\"__1 _d\"></span>ha <span class=\"__1 _c\"></span>tenido <span class=\"__1 _d\"></span>un <span class=\"__1 _c\"></span>impacto<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>significativo<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>en Pharma Mar.<span class=\"__1 _2\"></span> 2.3<span class=\"ls0_1\"> No<span class=\"__1 _b\"></span>rmas<span class=\"__1 _3\"></span>, modi<span class=\"__1 _b\"></span>fica<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>es e<span class=\"__1 _3\"></span> inter<span class=\"__1 _b\"></span>pret<span class=\"__1 _3\"></span>ac<span class=\"__1 _3\"></span>io<span class=\"__1 _b\"></span>nes que to<span class=\"__1 _3\"></span>da<span class=\"__1 _b\"></span>v\u00eda no han<span class=\"__1 _3\"></span> entra<span class=\"__1 _b\"></span>do en vig<span class=\"__1 _b\"></span>or,  <span class=\"__1 _9\"></span>per<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>ya han<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>sido<span class=\"__1 _b\"></span> </span>ado<span class=\"__1 _b\"></span>ptad<span class=\"__1 _3\"></span>as<span class=\"__1 _3\"></span> po<span class=\"__1 _3\"></span>r <span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span> U<span class=\"__1 _b\"></span>ni\u00f3n<span class=\"__1 _3\"></span> E<span class=\"__1 _3\"></span>uro<span class=\"__1 _b\"></span>pea <span class=\"__1 _3\"></span> A <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>fec<span class=\"__1 _2\"></span>ha <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>firma <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>est<span class=\"__1 _2\"></span>as <span class=\"__1 _10\"></span>cuentas <span class=\"__1 _10\"></span>anuales<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>onsolidadas, <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>IA<span class=\"__1 _2\"></span>SB <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>IFRS <span class=\"__1 _10\"></span>Interpret<span class=\"__1 _2\"></span>ations <span class=\"__1 _10\"></span>Committee hab\u00edan <span class=\"__1 _8\"> </span>publicado <span class=\"__1 _8\"> </span>las <span class=\"__1 _8\"> </span>normas, <span class=\"__1 _8\"> </span>modificaciones <span class=\"__1 _8\"> </span>e <span class=\"__1 _8\"> </span>interpretaciones <span class=\"__1 _8\"> </span>que <span class=\"__1 _8\"> </span>se <span class=\"__1 _8\"> </span>detallan <span class=\"__1 _8\"> </span>a <span class=\"__1 _d\"></span>con<span class=\"__1 _2\"></span>tinuaci\u00f3n <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>cuya aplicaci\u00f3n obligatoria es <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span> partir <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>el ejercicio <span class=\"__1 _3\"></span>2025. Pharma Mar <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>onsidera que las <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>iguientes podr\u00edan <span class=\"__1 _3\"></span>ser de aplicaci\u00f3n para e<span class=\"__1 _2\"></span>l Grupo, si bien no ha<span class=\"__1 _2\"></span>n sido adoptada<span class=\"__1 _2\"></span>s con anticipa<span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>i\u00f3n:  - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIC <span class=\"__1 _d\"> </span>21 <span class=\"__1 _d\"> </span>\u201cEf<span class=\"__1 _2\"></span>ecto <span class=\"__1 _d\"> </span>de <span class=\"__1 _8\"> </span>las <span class=\"__1 _d\"> </span>variaciones <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"> </span>las <span class=\"__1 _d\"> </span>tasas <span class=\"__1 _d\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _d\"> </span>camb<span class=\"__1 _2\"></span>io <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>la<span class=\"__1 _2\"></span> <span class=\"__1 _d\"> </span>moneda <span class=\"__1 _d\"> </span>ex<span class=\"__1 _2\"></span>tranjera\u201d <span class=\"__1 _d\"> </span>Con<span class=\"__1 _2\"></span> <span class=\"__1 _d\"> </span>esta </span>modificaci\u00f3n <span class=\"__1 _13\"> </span>el <span class=\"__1 _13\"> </span>IASB <span class=\"__1 _13\"> </span>pretende <span class=\"__1 _13\"> </span>aportar <span class=\"__1 _13\"> </span>may<span class=\"__1 _2\"></span>or <span class=\"__1 _13\"> </span>claridad <span class=\"__1 _13\"> </span>ante <span class=\"__1 _13\"> </span>la <span class=\"__1 _13\"> </span>ausencia <span class=\"__1 _13\"> </span>prolongada <span class=\"__1 _13\"> </span>de convertibilidad <span class=\"__1 _9\"></span>entre <span class=\"__1 _9\"></span>dos <span class=\"__1 _10\"></span>monedas. <span class=\"__1 _9\"></span>La <span class=\"__1 _9\"></span>fecha <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>entrada <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>vi<span class=\"__1 _2\"></span>gor <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>esta <span class=\"__1 _9\"></span>n<span class=\"__1 _9\"></span>orma <span class=\"__1 _9\"></span>propu<span class=\"__1 _2\"></span>esta <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>el IASB es el 1 de enero d<span class=\"__1 _2\"></span>e 2025. No se <span class=\"__1 _2\"></span>esperan impactos<span class=\"__1 _2\"></span> significativos en Pharma<span class=\"__1 _2\"></span> Mar.<span class=\"__1 _9\"></span> Normas, <span class=\"__1 _8\"> </span>interpretaciones<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>y <span class=\"__1 _d\"></span>modifica<span class=\"__1 _2\"></span>ciones <span class=\"__1 _8\"> </span>a <span class=\"__1 _8\"></span>las <span class=\"__1 _8\"> </span>normas <span class=\"__1 _d\"></span>e<span class=\"__1 _2\"></span>xistentes <span class=\"__1 _8\"> </span>que <span class=\"__1 _8\"> </span>q<span class=\"__1 _2\"></span>ue <span class=\"__1 _8\"> </span>a\u00fan <span class=\"__1 _8\"> </span>no <span class=\"__1 _d\"></span>han <span class=\"__1 _8\"> </span>sido adoptadas por la Uni\u00f3n <span class=\"__1 _2\"></span>Europea <span class=\"__1 _2\"></span> A la <span class=\"__1 _b\"></span>fecha<span class=\"__1 _2\"></span> de <span class=\"__1 _b\"></span>for<span class=\"__1 _2\"></span>mulaci\u00f3n de estas <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>uentas anuales <span class=\"__1 _3\"></span>consolidadas, la Junta <span class=\"__1 _3\"></span>de Normas Internacionales de Contabilidad <span class=\"__1 _c\"></span>(el<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>IASB, <span class=\"__1 _d\"> </span>por <span class=\"__1 _c\"></span>su <span class=\"__1 _d\"></span>siglas <span class=\"__1 _c\"></span>en <span class=\"__1 _d\"> </span>ingl\u00e9s, <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>orrespondie<span class=\"__1 _2\"></span>nte <span class=\"__1 _c\"></span>al <span class=\"__1 _d\"> </span>\u201cInternational <span class=\"__1 _d\"> </span>Accounting <span class=\"__1 _c\"></span>Stan<span class=\"__1 _2\"></span>dar<span class=\"__1 _9\"></span><span class=\"ff2_1\">ds </span>Board\u201d) y <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l Comit\u00e9 <span class=\"__1 _3\"></span>de Interpretaci\u00f3n de Informaci\u00f3n Financiera <span class=\"__1 _b\"></span>(<span class=\"__1 _2\"></span>CINIIF o IFRIC, <span class=\"__1 _3\"></span>por sus <span class=\"__1 _3\"></span>siglas en ingl\u00e9s, correspondientes <span class=\"__1 _d\"> </span>a <span class=\"__1 _10\"></span>\u201cIFR<span class=\"__1 _2\"></span>S <span class=\"__1 _d\"> </span>Interpretations <span class=\"__1 _c\"></span>Comm<span class=\"__1 _2\"></span>ittee\u201d), <span class=\"__1 _c\"></span>hab\u00ed<span class=\"__1 _2\"></span>an <span class=\"__1 _c\"></span>publicado <span class=\"__1 _d\"> </span>las <span class=\"__1 _c\"></span>normas, <span class=\"__1 _d\"></span>modificaciones <span class=\"__1 _c\"></span>e interpretaciones que<span class=\"__1 _2\"></span> se detallan <span class=\"__1 _2\"></span>a continuaci\u00f3<span class=\"__1 _2\"></span>n, que e<span class=\"__1 _2\"></span>st\u00e1n pendientes d<span class=\"__1 _2\"></span>e adopci\u00f3<span class=\"__1 _2\"></span>n por parte de l<span class=\"__1 _2\"></span>a Uni\u00f3n Europea. Pharma Mar c<span class=\"__1 _2\"></span>onsidera que l<span class=\"__1 _2\"></span>as siguientes podr\u00edan ser d<span class=\"__1 _2\"></span>e aplicaci\u00f3n par<span class=\"__1 _2\"></span>a el Grupo:<span class=\"__1 _9\"></span> - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIIF <span class=\"__1 _10\"></span>18 <span class=\"__1 _10\"></span>\u201cPresent<span class=\"__1 _2\"></span>aci\u00f3n <span class=\"__1 _10\"></span>e <span class=\"__1 _10\"></span>inf<span class=\"__1 _2\"></span>ormaci\u00f3n <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>reve<span class=\"__1 _2\"></span>lar <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>los <span class=\"__1 _c\"></span>estados <span class=\"__1 _10\"></span>financieros<span class=\"__1 _2\"></span>\u201d. <span class=\"__1 _10\"></span>La <span class=\"__1 _10\"></span>no<span class=\"__1 _2\"></span>rma <span class=\"__1 _9\"></span>t<span class=\"__1 _2\"></span>iene <span class=\"__1 _10\"></span>como </span>objetivo <span class=\"__1 _11\"> </span>mejorar <span class=\"__1 _11\"> </span>la <span class=\"__1 _a\"> </span>form<span class=\"__1 _2\"></span>a <span class=\"__1 _a\"> </span>en  que <span class=\"__1 _a\"> </span>las <span class=\"__1 _11\"> </span>entidades <span class=\"__1 _11\"> </span>muestran <span class=\"__1 _11\"> </span>sus <span class=\"__1 _11\"> </span>estados <span class=\"__1 _a\"> </span>f<span class=\"__1 _2\"></span>inancieros.  La <span class=\"__1 _8\"> </span>n<span class=\"__1 _2\"></span>orma introducir\u00e1 <span class=\"__1 _b\"></span>nu<span class=\"__1 _2\"></span>evas <span class=\"__1 _b\"></span>categor\u00ed<span class=\"__1 _2\"></span>as <span class=\"__1 _b\"></span>y <span class=\"__1 _3\"></span>subtotales <span class=\"__1 _3\"></span>en <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>uenta <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>esultados que <span class=\"__1 _b\"></span>har\u00e1n <span class=\"__1 _b\"></span>la <span class=\"__1 _3\"></span>informaci\u00f3n <span class=\"__1 _3\"></span>m\u00e1s comparable, <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>ontemplar\u00e1 <span class=\"__1 _a\"> </span>nuevos <span class=\"__1 _8\"> </span>r<span class=\"__1 _2\"></span>equisitos <span class=\"__1 _a\"> </span>en <span class=\"__1 _8\"> </span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _8\"> </span>agregaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _8\"> </span>y <span class=\"__1 _a\"> </span>desagregaci\u00f3<span class=\"__1 _2\"></span>n <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>i<span class=\"__1 _9\"></span>nformaci\u00f3n<span class=\"__1 _2\"></span> relevante para asegurarse de que no exi<span class=\"__1 _3\"></span>sta ocultaci\u00f3n e introducir\u00e1 Medidas de <span class=\"__1 _3\"></span>Desempe\u00f1o de un car\u00e1cter homog\u00e9neo. La fecha de entrada en<span class=\"__1 _3\"></span> vigor de esta norma propuesta por <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l IASB es <span class=\"__1 _3\"></span>el 1 de enero de 2027. Pharm<span class=\"__1 _2\"></span>a Mar analizar\u00e1 <span class=\"__1 _2\"></span>los potenciales <span class=\"__1 _2\"></span>ef<span class=\"__1 _2\"></span>ectos de la nor<span class=\"__1 _2\"></span>ma. - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIIF <span class=\"__1 _9\"></span>19 <span class=\"__1 _9\"></span>\u201cSubsid<span class=\"__1 _2\"></span>iaras <span class=\"__1 _9\"></span>sin <span class=\"__1 _10\"></span>obligaci\u00f3n <span class=\"__1 _9\"></span>p\u00fab<span class=\"__1 _2\"></span>lica <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>rendir <span class=\"__1 _10\"></span>cuentas: <span class=\"__1 _9\"></span>Infor<span class=\"__1 _2\"></span>maci\u00f3n <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>rev<span class=\"__1 _2\"></span>elar\u201d. <span class=\"__1 _9\"></span>Esta <span class=\"__1 _10\"></span>nueva </span>norma impone m<span class=\"__1 _2\"></span>enores <span class=\"__1 _2\"></span>requisitos en l<span class=\"__1 _2\"></span>a preparac<span class=\"__1 _2\"></span>i\u00f3n de los es<span class=\"__1 _2\"></span>tados financieros<span class=\"__1 _2\"></span> de las <span class=\"__1 _2\"></span>subsidiarias que no s<span class=\"__1 _2\"></span>on de i<span class=\"__1 _2\"></span>nter\u00e9s p\u00fab<span class=\"__1 _2\"></span>lico.  La <span class=\"__1 _2\"></span>fecha d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>entrada <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>vigor de <span class=\"__1 _2\"></span>esta norma <span class=\"__1 _2\"></span>propues<span class=\"__1 _2\"></span>ta por el <span class=\"__1 _2\"></span>IASB es el 1 de enero d<span class=\"__1 _2\"></span>e 2027. No se esperan <span class=\"__1 _2\"></span>impactos significat<span class=\"__1 _2\"></span>ivos en Pharma <span class=\"__1 _2\"></span>Mar.<span class=\"__1 _2\"></span> - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIIF <span class=\"__1 _b\"></span>9 <span class=\"__1 _b\"></span>\u201cInstrumentos <span class=\"__1 _b\"></span>financieros\u201d <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>NIIF <span class=\"__1 _b\"></span>7 <span class=\"__1 _14\"></span>\u201cInstrumentos<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>financieros: <span class=\"__1 _b\"></span>Divulgaciones\u201d<span class=\"__1 _2\"></span>: <span class=\"__1 _14\"></span>Las<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>enmiendas </span>a <span class=\"__1 _9\"></span>ambas <span class=\"__1 _10\"></span>normas <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>han <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>entrado <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>finalizar <span class=\"__1 _10\"></span>por <span class=\"__1 _9\"></span>un <span class=\"__1 _10\"></span>lado <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>revisi\u00f3n <span class=\"__1 _10\"></span>post<span class=\"__1 _2\"></span>-impl<span class=\"__1 _2\"></span>ementaci\u00f3n <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>los requerimientos <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>deterioro <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>NIIF <span class=\"__1 _c\"></span>9, <span class=\"__1 _c\"></span>concluyendo <span class=\"__1 _c\"></span>que <span class=\"__1 _c\"></span>los <span class=\"__1 _c\"></span>resultados <span class=\"__1 _c\"></span>han <span class=\"__1 _c\"></span>sido <span class=\"__1 _c\"></span>corr<span class=\"__1 _2\"></span>ectos, <span class=\"__1 _c\"></span>pero viendo <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>necesidad <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>abrir <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>nuevo <span class=\"__1 _b\"></span>proyec<span class=\"__1 _2\"></span>to <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>objetivo <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>mejorar <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>requisitos<span class=\"__1 _9\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>desglose del riesgo crediticio en NIIF 7 y, por otro lado, modifica<span class=\"__1 _2\"></span>r ambas normas para pode<span class=\"__1 _2\"></span>r adaptarse a las caracter\u00edsticas <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>contratos <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>co<span class=\"__1 _2\"></span>mpraventa <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>nerg\u00edas <span class=\"__1 _9\"></span>renovables. <span class=\"__1 _9\"></span>La <span class=\"__1 _10\"></span>fecha <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>entra<span class=\"__1 _2\"></span>da <span class=\"__1 _9\"></span>en vigor <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>es<span class=\"__1 _2\"></span>ta <span class=\"__1 _c\"></span>norma <span class=\"__1 _c\"></span>propues<span class=\"__1 _2\"></span>ta <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _c\"></span>el <span class=\"__1 _10\"></span>IA<span class=\"__1 _2\"></span>SB <span class=\"__1 _c\"></span>es <span class=\"__1 _c\"></span>el <span class=\"__1 _d\"></span>1 <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>en<span class=\"__1 _2\"></span>ero <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>2026. <span class=\"__1 _c\"></span>No <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>esperan <span class=\"__1 _d\"></span>impactos significativos en Pharma <span class=\"__1 _2\"></span>Mar<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "2.2<span class=\"ls0_1\"> No<span class=\"__1 _b\"></span>rmas<span class=\"__1 _3\"></span>, <span class=\"__1 _2\"></span>modi<span class=\"__1 _b\"></span>fic<span class=\"__1 _3\"></span>aci<span class=\"__1 _b\"></span>one<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>int<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>pre<span class=\"__1 _b\"></span>taci<span class=\"__1 _b\"></span>ones<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>obl<span class=\"__1 _b\"></span>iga<span class=\"__1 _3\"></span>to<span class=\"__1 _3\"></span>ria<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>para<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>todo<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>lo<span class=\"__1 _3\"></span>s ejer<span class=\"__1 _b\"></span>cici<span class=\"__1 _b\"></span>os <span class=\"__1 _2\"></span>come<span class=\"__1 _3\"></span>nza<span class=\"__1 _b\"></span>dos<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>1 </span>de <span class=\"__1 _b\"></span>ener<span class=\"__1 _b\"></span>o de <span class=\"__1 _b\"></span><span class=\"ls2\">2024<span class=\"ls0_1\">  </span></span>En el ejercicio 2024 las siguientes normas y modificaciones a normas ya existentes han sido adoptadas por la U<span class=\"__1 _2\"></span>ni\u00f3n <span class=\"__1 _2\"></span>Europea, <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>entr<span class=\"__1 _2\"></span>ada <span class=\"__1 _2\"></span>en v<span class=\"__1 _2\"></span>i<span class=\"__1 _2\"></span>gor e<span class=\"__1 _2\"></span>l 1<span class=\"__1 _2\"></span> de <span class=\"__1 _9\"></span>enero <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>2024, <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>han <span class=\"__1 _2\"></span>sido <span class=\"__1 _2\"></span>aplic<span class=\"__1 _2\"></span>adas <span class=\"__1 _2\"></span>por <span class=\"__1 _2\"></span>Pharma <span class=\"__1 _2\"></span>Mar, <span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>su aplicaci\u00f3n puede af<span class=\"__1 _2\"></span>ectar al Grupo en<span class=\"__1 _2\"></span> el futuro:<span class=\"__1 _2\"></span> \u2013<span class=\"ff2_1\"> <span class=\"__1 _f\"> </span></span>NIC <span class=\"__1 _10\"></span>1 <span class=\"__1 _c\"></span>(<span class=\"__1 _2\"></span>Modificaci\u00f3n) <span class=\"__1 _c\"></span>\u201cPresentaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>estados <span class=\"__1 _c\"></span>financ<span class=\"__1 _2\"></span>ieros\u201d <span class=\"__1 _c\"></span>cuyo <span class=\"__1 _c\"></span>objetivo <span class=\"__1 _c\"></span>consis<span class=\"__1 _2\"></span>te <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>clarificar <span class=\"__1 _c\"></span>la clasificaci\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>pasivos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>corrientes <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>no <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>orrientes. <span class=\"__1 _9\"></span>En <span class=\"__1 _9\"></span>concreto<span class=\"__1 _2\"></span>, <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>centra <span class=\"__1 _9\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>aquellos <span class=\"__1 _9\"></span>pasivos derivados <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>un <span class=\"__1 _9\"></span>contrato <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>deuda <span class=\"__1 _9\"></span>sujeto <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>cond<span class=\"__1 _2\"></span>iciones <span class=\"__1 _2\"></span>de<span class=\"__1 _9\"></span> <span class=\"__1 _2\"></span>cum<span class=\"__1 _2\"></span>plimiento <span class=\"__1 _9\"></span>(covenants) <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>regular <span class=\"__1 _9\"></span>su desglose en los estad<span class=\"__1 _2\"></span>os financieros.   <span class=\"__1 _2\"></span> - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIIF <span class=\"__1 _d\"> </span>16 <span class=\"__1 _d\"> </span>(Mod<span class=\"__1 _2\"></span>ificaci\u00f3n) <span class=\"__1 _d\"> </span>\u201cArr<span class=\"__1 _2\"></span>endamientos\u201d. <span class=\"__1 _d\"> </span>El <span class=\"__1 _8\"> </span>objetivo <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>esta <span class=\"__1 _8\"> </span>enmienda <span class=\"__1 _d\"> </span>es <span class=\"__1 _d\"> </span>esp<span class=\"__1 _2\"></span>ecificar <span class=\"__1 _d\"> </span>c\u00f3mo <span class=\"__1 _d\"> </span>u<span class=\"__1 _2\"></span>n </span>vendedor-arrend<span class=\"__1 _2\"></span>atario valora <span class=\"__1 _b\"></span>posterior<span class=\"__1 _2\"></span>mente aquellas <span class=\"__1 _3\"></span>transacciones que <span class=\"__1 _b\"></span>cum<span class=\"__1 _2\"></span>plen los requisitos de la <span class=\"__1 _2\"></span>NIIF <span class=\"__1 _10\"></span>15 <span class=\"__1 _9\"></span>aquellos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>ingresos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>procedentes <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>contratos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>clientes <span class=\"__1 _9\"></span>p<span class=\"__1 _2\"></span>ara <span class=\"__1 _9\"></span>ser <span class=\"__1 _9\"></span>contabiliza<span class=\"__1 _2\"></span>dos <span class=\"__1 _9\"></span>como una venta. - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIC 7 \u201cEstados <span class=\"__1 _2\"></span>de flujos <span class=\"__1 _2\"></span>de efectivo\u201d <span class=\"__1 _2\"></span>y NIIF <span class=\"__1 _2\"></span>7 \u201cInstrumentos <span class=\"__1 _2\"></span>financieros: <span class=\"__1 _2\"></span>Informaci\u00f3n a <span class=\"__1 _2\"></span>revelar\u201d. La<span class=\"__1 _2\"></span> </span>modificaci\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>ambas <span class=\"__1 _9\"></span>normas <span class=\"__1 _9\"></span>esta<span class=\"__1 _2\"></span>blece <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>debe <span class=\"__1 _2\"></span>desg<span class=\"__1 _2\"></span>losar <span class=\"__1 _9\"></span>informaci\u00f3n <span class=\"__1 _9\"></span>sobre <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>acuerdos de <span class=\"__1 _2\"></span>confirming <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>permita <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>usu<span class=\"__1 _2\"></span>arios <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _2\"></span>estad<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>financieros <span class=\"__1 _9\"></span>evaluar <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>efectos <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>dichos acuerdos sobre los pa<span class=\"__1 _3\"></span>sivos, flujos de efectivo <span class=\"__1 _3\"></span>y sobre la expo<span class=\"__1 _3\"></span>sici\u00f3n del Grupo al <span class=\"__1 _b\"></span>ri<span class=\"__1 _2\"></span>esgo de liquide<span class=\"__1 _2\"></span><span class=\"lse\">z.</span> La <span class=\"__1 _c\"></span>entrada <span class=\"__1 _d\"></span>en <span class=\"__1 _c\"></span>vigor <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>normas <span class=\"__1 _c\"></span>anteriormen<span class=\"__1 _2\"></span>te <span class=\"__1 _c\"></span>me<span class=\"__1 _2\"></span>ncionadas <span class=\"__1 _c\"></span>no <span class=\"__1 _d\"></span>ha <span class=\"__1 _c\"></span>tenido <span class=\"__1 _d\"></span>un <span class=\"__1 _c\"></span>impacto<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>significativo<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>en Pharma Mar.<span class=\"__1 _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "2.3<span class=\"ls0_1\"> No<span class=\"__1 _b\"></span>rmas<span class=\"__1 _3\"></span>, modi<span class=\"__1 _b\"></span>fica<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>es e<span class=\"__1 _3\"></span> inter<span class=\"__1 _b\"></span>pret<span class=\"__1 _3\"></span>ac<span class=\"__1 _3\"></span>io<span class=\"__1 _b\"></span>nes que to<span class=\"__1 _3\"></span>da<span class=\"__1 _b\"></span>v\u00eda no han<span class=\"__1 _3\"></span> entra<span class=\"__1 _b\"></span>do en vig<span class=\"__1 _b\"></span>or,  <span class=\"__1 _9\"></span>per<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>ya han<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>sido<span class=\"__1 _b\"></span> </span>ado<span class=\"__1 _b\"></span>ptad<span class=\"__1 _3\"></span>as<span class=\"__1 _3\"></span> po<span class=\"__1 _3\"></span>r <span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span> U<span class=\"__1 _b\"></span>ni\u00f3n<span class=\"__1 _3\"></span> E<span class=\"__1 _3\"></span>uro<span class=\"__1 _b\"></span>pea <span class=\"__1 _3\"></span> A <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>fec<span class=\"__1 _2\"></span>ha <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>firma <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>est<span class=\"__1 _2\"></span>as <span class=\"__1 _10\"></span>cuentas <span class=\"__1 _10\"></span>anuales<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>onsolidadas, <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>IA<span class=\"__1 _2\"></span>SB <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>IFRS <span class=\"__1 _10\"></span>Interpret<span class=\"__1 _2\"></span>ations <span class=\"__1 _10\"></span>Committee hab\u00edan <span class=\"__1 _8\"> </span>publicado <span class=\"__1 _8\"> </span>las <span class=\"__1 _8\"> </span>normas, <span class=\"__1 _8\"> </span>modificaciones <span class=\"__1 _8\"> </span>e <span class=\"__1 _8\"> </span>interpretaciones <span class=\"__1 _8\"> </span>que <span class=\"__1 _8\"> </span>se <span class=\"__1 _8\"> </span>detallan <span class=\"__1 _8\"> </span>a <span class=\"__1 _d\"></span>con<span class=\"__1 _2\"></span>tinuaci\u00f3n <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>cuya aplicaci\u00f3n obligatoria es <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span> partir <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>el ejercicio <span class=\"__1 _3\"></span>2025. Pharma Mar <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>onsidera que las <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>iguientes podr\u00edan <span class=\"__1 _3\"></span>ser de aplicaci\u00f3n para e<span class=\"__1 _2\"></span>l Grupo, si bien no ha<span class=\"__1 _2\"></span>n sido adoptada<span class=\"__1 _2\"></span>s con anticipa<span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>i\u00f3n:  - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIC <span class=\"__1 _d\"> </span>21 <span class=\"__1 _d\"> </span>\u201cEf<span class=\"__1 _2\"></span>ecto <span class=\"__1 _d\"> </span>de <span class=\"__1 _8\"> </span>las <span class=\"__1 _d\"> </span>variaciones <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"> </span>las <span class=\"__1 _d\"> </span>tasas <span class=\"__1 _d\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _d\"> </span>camb<span class=\"__1 _2\"></span>io <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>la<span class=\"__1 _2\"></span> <span class=\"__1 _d\"> </span>moneda <span class=\"__1 _d\"> </span>ex<span class=\"__1 _2\"></span>tranjera\u201d <span class=\"__1 _d\"> </span>Con<span class=\"__1 _2\"></span> <span class=\"__1 _d\"> </span>esta </span>modificaci\u00f3n <span class=\"__1 _13\"> </span>el <span class=\"__1 _13\"> </span>IASB <span class=\"__1 _13\"> </span>pretende <span class=\"__1 _13\"> </span>aportar <span class=\"__1 _13\"> </span>may<span class=\"__1 _2\"></span>or <span class=\"__1 _13\"> </span>claridad <span class=\"__1 _13\"> </span>ante <span class=\"__1 _13\"> </span>la <span class=\"__1 _13\"> </span>ausencia <span class=\"__1 _13\"> </span>prolongada <span class=\"__1 _13\"> </span>de convertibilidad <span class=\"__1 _9\"></span>entre <span class=\"__1 _9\"></span>dos <span class=\"__1 _10\"></span>monedas. <span class=\"__1 _9\"></span>La <span class=\"__1 _9\"></span>fecha <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>entrada <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>vi<span class=\"__1 _2\"></span>gor <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>esta <span class=\"__1 _9\"></span>n<span class=\"__1 _9\"></span>orma <span class=\"__1 _9\"></span>propu<span class=\"__1 _2\"></span>esta <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>el IASB es el 1 de enero d<span class=\"__1 _2\"></span>e 2025. No se <span class=\"__1 _2\"></span>esperan impactos<span class=\"__1 _2\"></span> significativos en Pharma<span class=\"__1 _2\"></span> Mar.<span class=\"__1 _9\"></span> Normas, <span class=\"__1 _8\"> </span>interpretaciones<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>y <span class=\"__1 _d\"></span>modifica<span class=\"__1 _2\"></span>ciones <span class=\"__1 _8\"> </span>a <span class=\"__1 _8\"></span>las <span class=\"__1 _8\"> </span>normas <span class=\"__1 _d\"></span>e<span class=\"__1 _2\"></span>xistentes <span class=\"__1 _8\"> </span>que <span class=\"__1 _8\"> </span>q<span class=\"__1 _2\"></span>ue <span class=\"__1 _8\"> </span>a\u00fan <span class=\"__1 _8\"> </span>no <span class=\"__1 _d\"></span>han <span class=\"__1 _8\"> </span>sido adoptadas por la Uni\u00f3n <span class=\"__1 _2\"></span>Europea <span class=\"__1 _2\"></span> A la <span class=\"__1 _b\"></span>fecha<span class=\"__1 _2\"></span> de <span class=\"__1 _b\"></span>for<span class=\"__1 _2\"></span>mulaci\u00f3n de estas <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>uentas anuales <span class=\"__1 _3\"></span>consolidadas, la Junta <span class=\"__1 _3\"></span>de Normas Internacionales de Contabilidad <span class=\"__1 _c\"></span>(el<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>IASB, <span class=\"__1 _d\"> </span>por <span class=\"__1 _c\"></span>su <span class=\"__1 _d\"></span>siglas <span class=\"__1 _c\"></span>en <span class=\"__1 _d\"> </span>ingl\u00e9s, <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>orrespondie<span class=\"__1 _2\"></span>nte <span class=\"__1 _c\"></span>al <span class=\"__1 _d\"> </span>\u201cInternational <span class=\"__1 _d\"> </span>Accounting <span class=\"__1 _c\"></span>Stan<span class=\"__1 _2\"></span>dar<span class=\"__1 _9\"></span><span class=\"ff2_1\">ds </span>Board\u201d) y <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l Comit\u00e9 <span class=\"__1 _3\"></span>de Interpretaci\u00f3n de Informaci\u00f3n Financiera <span class=\"__1 _b\"></span>(<span class=\"__1 _2\"></span>CINIIF o IFRIC, <span class=\"__1 _3\"></span>por sus <span class=\"__1 _3\"></span>siglas en ingl\u00e9s, correspondientes <span class=\"__1 _d\"> </span>a <span class=\"__1 _10\"></span>\u201cIFR<span class=\"__1 _2\"></span>S <span class=\"__1 _d\"> </span>Interpretations <span class=\"__1 _c\"></span>Comm<span class=\"__1 _2\"></span>ittee\u201d), <span class=\"__1 _c\"></span>hab\u00ed<span class=\"__1 _2\"></span>an <span class=\"__1 _c\"></span>publicado <span class=\"__1 _d\"> </span>las <span class=\"__1 _c\"></span>normas, <span class=\"__1 _d\"></span>modificaciones <span class=\"__1 _c\"></span>e interpretaciones que<span class=\"__1 _2\"></span> se detallan <span class=\"__1 _2\"></span>a continuaci\u00f3<span class=\"__1 _2\"></span>n, que e<span class=\"__1 _2\"></span>st\u00e1n pendientes d<span class=\"__1 _2\"></span>e adopci\u00f3<span class=\"__1 _2\"></span>n por parte de l<span class=\"__1 _2\"></span>a Uni\u00f3n Europea. Pharma Mar c<span class=\"__1 _2\"></span>onsidera que l<span class=\"__1 _2\"></span>as siguientes podr\u00edan ser d<span class=\"__1 _2\"></span>e aplicaci\u00f3n par<span class=\"__1 _2\"></span>a el Grupo:<span class=\"__1 _9\"></span> - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIIF <span class=\"__1 _10\"></span>18 <span class=\"__1 _10\"></span>\u201cPresent<span class=\"__1 _2\"></span>aci\u00f3n <span class=\"__1 _10\"></span>e <span class=\"__1 _10\"></span>inf<span class=\"__1 _2\"></span>ormaci\u00f3n <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>reve<span class=\"__1 _2\"></span>lar <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>los <span class=\"__1 _c\"></span>estados <span class=\"__1 _10\"></span>financieros<span class=\"__1 _2\"></span>\u201d. <span class=\"__1 _10\"></span>La <span class=\"__1 _10\"></span>no<span class=\"__1 _2\"></span>rma <span class=\"__1 _9\"></span>t<span class=\"__1 _2\"></span>iene <span class=\"__1 _10\"></span>como </span>objetivo <span class=\"__1 _11\"> </span>mejorar <span class=\"__1 _11\"> </span>la <span class=\"__1 _a\"> </span>form<span class=\"__1 _2\"></span>a <span class=\"__1 _a\"> </span>en  que <span class=\"__1 _a\"> </span>las <span class=\"__1 _11\"> </span>entidades <span class=\"__1 _11\"> </span>muestran <span class=\"__1 _11\"> </span>sus <span class=\"__1 _11\"> </span>estados <span class=\"__1 _a\"> </span>f<span class=\"__1 _2\"></span>inancieros.  La <span class=\"__1 _8\"> </span>n<span class=\"__1 _2\"></span>orma introducir\u00e1 <span class=\"__1 _b\"></span>nu<span class=\"__1 _2\"></span>evas <span class=\"__1 _b\"></span>categor\u00ed<span class=\"__1 _2\"></span>as <span class=\"__1 _b\"></span>y <span class=\"__1 _3\"></span>subtotales <span class=\"__1 _3\"></span>en <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>uenta <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>esultados que <span class=\"__1 _b\"></span>har\u00e1n <span class=\"__1 _b\"></span>la <span class=\"__1 _3\"></span>informaci\u00f3n <span class=\"__1 _3\"></span>m\u00e1s comparable, <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>ontemplar\u00e1 <span class=\"__1 _a\"> </span>nuevos <span class=\"__1 _8\"> </span>r<span class=\"__1 _2\"></span>equisitos <span class=\"__1 _a\"> </span>en <span class=\"__1 _8\"> </span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _8\"> </span>agregaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _8\"> </span>y <span class=\"__1 _a\"> </span>desagregaci\u00f3<span class=\"__1 _2\"></span>n <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>i<span class=\"__1 _9\"></span>nformaci\u00f3n<span class=\"__1 _2\"></span> relevante para asegurarse de que no exi<span class=\"__1 _3\"></span>sta ocultaci\u00f3n e introducir\u00e1 Medidas de <span class=\"__1 _3\"></span>Desempe\u00f1o de un car\u00e1cter homog\u00e9neo. La fecha de entrada en<span class=\"__1 _3\"></span> vigor de esta norma propuesta por <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l IASB es <span class=\"__1 _3\"></span>el 1 de enero de 2027. Pharm<span class=\"__1 _2\"></span>a Mar analizar\u00e1 <span class=\"__1 _2\"></span>los potenciales <span class=\"__1 _2\"></span>ef<span class=\"__1 _2\"></span>ectos de la nor<span class=\"__1 _2\"></span>ma. - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIIF <span class=\"__1 _9\"></span>19 <span class=\"__1 _9\"></span>\u201cSubsid<span class=\"__1 _2\"></span>iaras <span class=\"__1 _9\"></span>sin <span class=\"__1 _10\"></span>obligaci\u00f3n <span class=\"__1 _9\"></span>p\u00fab<span class=\"__1 _2\"></span>lica <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>rendir <span class=\"__1 _10\"></span>cuentas: <span class=\"__1 _9\"></span>Infor<span class=\"__1 _2\"></span>maci\u00f3n <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>rev<span class=\"__1 _2\"></span>elar\u201d. <span class=\"__1 _9\"></span>Esta <span class=\"__1 _10\"></span>nueva </span>norma impone m<span class=\"__1 _2\"></span>enores <span class=\"__1 _2\"></span>requisitos en l<span class=\"__1 _2\"></span>a preparac<span class=\"__1 _2\"></span>i\u00f3n de los es<span class=\"__1 _2\"></span>tados financieros<span class=\"__1 _2\"></span> de las <span class=\"__1 _2\"></span>subsidiarias que no s<span class=\"__1 _2\"></span>on de i<span class=\"__1 _2\"></span>nter\u00e9s p\u00fab<span class=\"__1 _2\"></span>lico.  La <span class=\"__1 _2\"></span>fecha d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>entrada <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>vigor de <span class=\"__1 _2\"></span>esta norma <span class=\"__1 _2\"></span>propues<span class=\"__1 _2\"></span>ta por el <span class=\"__1 _2\"></span>IASB es el 1 de enero d<span class=\"__1 _2\"></span>e 2027. No se esperan <span class=\"__1 _2\"></span>impactos significat<span class=\"__1 _2\"></span>ivos en Pharma <span class=\"__1 _2\"></span>Mar.<span class=\"__1 _2\"></span> - <span class=\"__1 _12\"> </span><span class=\"ff6\">NIIF <span class=\"__1 _b\"></span>9 <span class=\"__1 _b\"></span>\u201cInstrumentos <span class=\"__1 _b\"></span>financieros\u201d <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>NIIF <span class=\"__1 _b\"></span>7 <span class=\"__1 _14\"></span>\u201cInstrumentos<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>financieros: <span class=\"__1 _b\"></span>Divulgaciones\u201d<span class=\"__1 _2\"></span>: <span class=\"__1 _14\"></span>Las<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>enmiendas </span>a <span class=\"__1 _9\"></span>ambas <span class=\"__1 _10\"></span>normas <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>han <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>entrado <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>finalizar <span class=\"__1 _10\"></span>por <span class=\"__1 _9\"></span>un <span class=\"__1 _10\"></span>lado <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>revisi\u00f3n <span class=\"__1 _10\"></span>post<span class=\"__1 _2\"></span>-impl<span class=\"__1 _2\"></span>ementaci\u00f3n <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>los requerimientos <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>deterioro <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>NIIF <span class=\"__1 _c\"></span>9, <span class=\"__1 _c\"></span>concluyendo <span class=\"__1 _c\"></span>que <span class=\"__1 _c\"></span>los <span class=\"__1 _c\"></span>resultados <span class=\"__1 _c\"></span>han <span class=\"__1 _c\"></span>sido <span class=\"__1 _c\"></span>corr<span class=\"__1 _2\"></span>ectos, <span class=\"__1 _c\"></span>pero viendo <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>necesidad <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>abrir <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>nuevo <span class=\"__1 _b\"></span>proyec<span class=\"__1 _2\"></span>to <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>objetivo <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>mejorar <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>requisitos<span class=\"__1 _9\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>desglose del riesgo crediticio en NIIF 7 y, por otro lado, modifica<span class=\"__1 _2\"></span>r ambas normas para pode<span class=\"__1 _2\"></span>r adaptarse a las caracter\u00edsticas <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>contratos <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>co<span class=\"__1 _2\"></span>mpraventa <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>nerg\u00edas <span class=\"__1 _9\"></span>renovables. <span class=\"__1 _9\"></span>La <span class=\"__1 _10\"></span>fecha <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>entra<span class=\"__1 _2\"></span>da <span class=\"__1 _9\"></span>en vigor <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>es<span class=\"__1 _2\"></span>ta <span class=\"__1 _c\"></span>norma <span class=\"__1 _c\"></span>propues<span class=\"__1 _2\"></span>ta <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _c\"></span>el <span class=\"__1 _10\"></span>IA<span class=\"__1 _2\"></span>SB <span class=\"__1 _c\"></span>es <span class=\"__1 _c\"></span>el <span class=\"__1 _d\"></span>1 <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>en<span class=\"__1 _2\"></span>ero <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>2026. <span class=\"__1 _c\"></span>No <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>esperan <span class=\"__1 _d\"></span>impactos significativos en Pharma <span class=\"__1 _2\"></span>Mar<span class=\"__1 _22\"> </span>.<span class=\"__1 _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "Dependientes <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>on <span class=\"__1 _c\"></span>todas<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>las <span class=\"__1 _c\"></span>entidad<span class=\"__1 _2\"></span>es <span class=\"__1 _c\"></span>sobre<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>las <span class=\"__1 _c\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>el <span class=\"__1 _d\"></span>Grupo <span class=\"__1 _c\"></span>tiene <span class=\"__1 _d\"></span>control. <span class=\"__1 _c\"></span>Se <span class=\"__1 _d\"></span>considera <span class=\"__1 _c\"></span>que <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>Grupo controla <span class=\"__1 _2\"></span>una<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>entidad <span class=\"__1 _9\"></span>cuando <span class=\"__1 _9\"></span>est\u00e1 <span class=\"__1 _9\"></span>expuesto,<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>o<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>tiene <span class=\"__1 _9\"></span>derecho <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>obte<span class=\"__1 _2\"></span>ner <span class=\"__1 _2\"></span>unos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>rendimie<span class=\"__1 _2\"></span>ntos <span class=\"__1 _2\"></span>var<span class=\"__1 _2\"></span>iables <span class=\"__1 _2\"></span>por<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>su implicaci\u00f3n <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>partic<span class=\"__1 _2\"></span>ipada, <span class=\"__1 _10\"></span>o <span class=\"__1 _9\"></span>t<span class=\"__1 _2\"></span>iene <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>erecho <span class=\"__1 _10\"></span>sobre <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _10\"></span>mismos, <span class=\"__1 _9\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>t<span class=\"__1 _2\"></span>iene <span class=\"__1 _9\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>capac<span class=\"__1 _2\"></span>idad <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>uti<span class=\"__1 _2\"></span>lizar <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>u <span class=\"__1 _9\"></span>poder sobre ella <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>influir s<span class=\"__1 _2\"></span>obre <span class=\"__1 _2\"></span>tales re<span class=\"__1 _2\"></span>ndimientos. <span class=\"__1 _2\"></span>Las d<span class=\"__1 _2\"></span>ependientes <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>consolid<span class=\"__1 _9\"></span>an <span class=\"__1 _2\"></span>a part<span class=\"__1 _2\"></span>ir de <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>fecha <span class=\"__1 _2\"></span>en que<span class=\"__1 _2\"></span> se transfiere el contro<span class=\"__1 _2\"></span>l al Grupo, y se excl<span class=\"__1 _2\"></span>uyen de la cons<span class=\"__1 _2\"></span>olidaci\u00f3n en la fecha <span class=\"__1 _2\"></span>en que cesa el m<span class=\"__1 _2\"></span>ismo.<span class=\"__1 _9\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "Para <span class=\"__1 _15\"> </span>contabilizar <span class=\"__1 _15\"> </span>las <span class=\"__1 _15\"> </span>co<span class=\"__1 _2\"></span>mbinaciones <span class=\"__1 _15\"> </span>de <span class=\"__1 _15\"> </span>negoci<span class=\"__1 _2\"></span>os <span class=\"__1 _15\"> </span>el <span class=\"__1 _15\"> </span>Grupo <span class=\"__1 _15\"> </span>aplica <span class=\"__1 _15\"> </span>el <span class=\"__1 _15\"> </span>m\u00e9t<span class=\"__1 _2\"></span>odo <span class=\"__1 _15\"> </span>de <span class=\"__1 _15\"> </span>adquisici\u00f3n. <span class=\"__1 _15\"> </span>La<span class=\"__1 _2\"></span> contraprestaci\u00f3n <span class=\"__1 _9\"></span>transferi<span class=\"__1 _2\"></span>da <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>adquisici\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>una<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>pendiente <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>correspon<span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>va<span class=\"__1 _2\"></span>lor <span class=\"__1 _9\"></span>razonable de <span class=\"__1 _d\"> </span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _8\"> </span>activos <span class=\"__1 _8\"> </span>transferidos, <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>p<span class=\"__1 _2\"></span>asivos <span class=\"__1 _8\"> </span>incurridos <span class=\"__1 _8\"> </span>con <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>anteri<span class=\"__1 _2\"></span>ores <span class=\"__1 _8\"> </span>propietarios <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>ad<span class=\"__1 _2\"></span>quirida, <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>las participaciones  en  el  patrimonio  emit<span class=\"__1 _2\"></span>idas  por  el  Grupo.  La  contraprest<span class=\"__1 _2\"></span>ac<span class=\"__1 _2\"></span>i\u00f3n  tambi\u00e9n  incluye  el  valor razonable de todo activo <span class=\"__1 _2\"></span>o pasivo que <span class=\"__1 _2\"></span>proceda de un acuerdo <span class=\"__1 _2\"></span>de contraprestac<span class=\"__1 _2\"></span>i\u00f3n contingente. <span class=\"__1 _9\"></span> Los activos y <span class=\"__1 _3\"></span>los pasivos identificables adquiridos y los <span class=\"__1 _b\"></span>pasivos<span class=\"__1 _2\"></span> contingentes asumidos en <span class=\"__1 _3\"></span>una combinaci\u00f3n<span class=\"__1 _2\"></span> de negocios se valoran <span class=\"__1 _2\"></span>inicialmente a su val<span class=\"__1 _2\"></span>or razonable en la fec<span class=\"__1 _2\"></span>ha de adquisici\u00f3n. <span class=\"__1 _9\"></span> Para <span class=\"__1 _3\"></span>cada <span class=\"__1 _3\"></span>combinaci\u00f3<span class=\"__1 _2\"></span>n <span class=\"__1 _3\"></span>de nego<span class=\"__1 _3\"></span>cios, el <span class=\"__1 _b\"></span>Grupo<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>p<span class=\"__1 _2\"></span>uede optar <span class=\"__1 _b\"></span>por reco<span class=\"__1 _2\"></span>nocer l<span class=\"__1 _3\"></span>as participaciones no <span class=\"__1 _b\"></span>dominantes en <span class=\"__1 _9\"></span>la <span class=\"__1 _10\"></span>adq<span class=\"__1 _2\"></span>uirida <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _10\"></span>razonab<span class=\"__1 _2\"></span>le <span class=\"__1 _9\"></span>o <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>la <span class=\"__1 _c\"></span>parte <span class=\"__1 _9\"></span>p<span class=\"__1 _2\"></span>roporcional <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>participaci\u00f3n <span class=\"__1 _10\"></span>no <span class=\"__1 _10\"></span>domi<span class=\"__1 _2\"></span>nante <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>los importes reconocidos <span class=\"__1 _2\"></span>de los activos net<span class=\"__1 _2\"></span>os identificable<span class=\"__1 _2\"></span>s de la adquirida.<span class=\"__1 _9\"></span> Los <span class=\"__1 _2\"></span>costes <span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>elacionados <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>quisici\u00f3n <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>econocen <span class=\"__1 _2\"></span>como <span class=\"__1 _2\"></span>gastos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>ejerc<span class=\"__1 _2\"></span>icio <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>incurre <span class=\"__1 _2\"></span>en ellos. Si <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>combinaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>n<span class=\"__1 _2\"></span>egocios <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>real<span class=\"__1 _2\"></span>iza <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _2\"></span>eta<span class=\"__1 _2\"></span>pas, <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>valor <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>libros <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>participaci\u00f3n <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>patrimonio neto <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>adquirida <span class=\"__1 _10\"></span>que <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>adquiriente <span class=\"__1 _10\"></span>ten\u00eda <span class=\"__1 _9\"></span>a<span class=\"__1 _2\"></span>nteriormente <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>re<span class=\"__1 _2\"></span>-<span class=\"__1 _2\"></span>eval\u00faa <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _10\"></span>fecha <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>adquisici\u00f3n. <span class=\"__1 _10\"></span>Toda<span class=\"__1 _2\"></span> plusval\u00eda o minusval\u00eda resu<span class=\"__1 _2\"></span>ltante de tal re<span class=\"__1 _2\"></span>-eva<span class=\"__1 _2\"></span>luaci\u00f3n se reconoce en <span class=\"__1 _2\"></span>la cuenta de <span class=\"__1 _2\"></span>resultados<span class=\"__1 _2\"></span>. La <span class=\"__1 _2\"></span>contrapr<span class=\"__1 _2\"></span>estaci\u00f3n <span class=\"__1 _9\"></span>contingente <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>clasifica <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>atrimonio <span class=\"__1 _2\"></span>n<span class=\"__1 _2\"></span>eto <span class=\"__1 _10\"></span>o <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>asivo <span class=\"__1 _2\"></span>financ<span class=\"__1 _2\"></span>iero. <span class=\"__1 _2\"></span>Los<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>import<span class=\"__1 _2\"></span>es clasificados <span class=\"__1 _10\"></span>como <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>asivos <span class=\"__1 _10\"></span>financieros <span class=\"__1 _10\"></span>so<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>reevaluados<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>posteriormente <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>valor <span class=\"__1 _10\"></span>ra<span class=\"__1 _2\"></span>zonable <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>cambios <span class=\"__1 _c\"></span>en dicho valor reconoci<span class=\"__1 _2\"></span>dos en la cuenta <span class=\"__1 _2\"></span>de resu<span class=\"__1 _2\"></span>ltados<span class=\"__1 _22\"> </span>El <span class=\"__1 _8\"> </span>exceso <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>contrapre<span class=\"__1 _2\"></span>staci\u00f3n <span class=\"__1 _8\"> </span>transferida, <span class=\"__1 _a\"> </span>el <span class=\"__1 _8\"> </span>importe <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>cualquier <span class=\"__1 _8\"> </span>p<span class=\"__1 _2\"></span>articipaci\u00f3n <span class=\"__1 _8\"> </span>no <span class=\"__1 _8\"> </span>domina<span class=\"__1 _2\"></span>nte <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>la adquirida <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>valor <span class=\"__1 _9\"></span>razonable <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>fecha <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>adquisici<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>cual<span class=\"__1 _2\"></span>quier <span class=\"__1 _2\"></span>partici<span class=\"__1 _2\"></span>paci\u00f3n <span class=\"__1 _2\"></span>previa <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>patri<span class=\"__1 _2\"></span>monio neto en la adq<span class=\"__1 _2\"></span>uirida sobre <span class=\"__1 _2\"></span>el valor raz<span class=\"__1 _2\"></span>onable de los <span class=\"__1 _2\"></span>activos netos <span class=\"__1 _2\"></span>identificables ad<span class=\"__1 _2\"></span>quiridos se registr<span class=\"__1 _2\"></span>a como fondo de comercio. Si el tot<span class=\"__1 _2\"></span>al de la contraprestac<span class=\"__1 _2\"></span>i\u00f3n transferid<span class=\"__1 _2\"></span>a, la participaci\u00f3<span class=\"__1 _2\"></span>n no dominante reconoci<span class=\"__1 _2\"></span>da y la  participaci\u00f3n  previamente  mantenida<span class=\"__1 _2\"></span>  es  menor  que  el<span class=\"__1 _3\"></span>  valor  razonable  de  los  activos  netos  de  la dependiente <span class=\"__1 _8\"> </span>adquirida <span class=\"__1 _8\"> </span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _8\"> </span>el <span class=\"__1 _8\"> </span>caso <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>una <span class=\"__1 _8\"> </span>adqu<span class=\"__1 _2\"></span>isici\u00f3n <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>condic<span class=\"__1 _2\"></span>iones <span class=\"__1 _8\"> </span>muy <span class=\"__1 _8\"> </span>ventajosas, <span class=\"__1 _8\"> </span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _8\"> </span>diferencia <span class=\"__1 _8\"> </span>s<span class=\"__1 _9\"></span><span class=\"ls8\">e </span>reconoce directament<span class=\"__1 _2\"></span>e en la cuenta de res<span class=\"__1 _2\"></span>ultados.<span class=\"__1 _2\"></span> En <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>caso <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>ilial <span class=\"__1 _b\"></span>cons<span class=\"__1 _2\"></span>olidada <span class=\"__1 _b\"></span>por <span class=\"__1 _3\"></span>el <span class=\"__1 _b\"></span>m\u00e9todo de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>integrac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _b\"></span>global, <span class=\"__1 _b\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>eliminan<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>operacio<span class=\"__1 _2\"></span>nes <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>aldos con otras sociedades de<span class=\"__1 _2\"></span>l Gr<span class=\"__1 _2\"></span>upo y los ingresos y<span class=\"__1 _2\"></span> gastos en transacci<span class=\"__1 _2\"></span>ones entre entidades <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>Grupo. <span class=\"__1 _2\"></span> Tambi\u00e9n <span class=\"__1 _2\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>liminan <span class=\"__1 _9\"></span>las <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>\u00e9rdidas <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>gan<span class=\"__1 _2\"></span>ancias <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>surjan <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>transac<span class=\"__1 _2\"></span>ciones <span class=\"__1 _9\"></span>intra<span class=\"__1 _9\"></span>grupo <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>reconozcan<span class=\"__1 _2\"></span> como <span class=\"__1 _2\"></span>activos. <span class=\"__1 _9\"></span>Las <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>ol\u00edticas <span class=\"__1 _9\"></span>contables <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>ependientes <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>ha<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>modificado<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>los <span class=\"__1 _2\"></span>casos <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>ha <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>ido necesario para aseg<span class=\"__1 _2\"></span>urar la uniformi<span class=\"__1 _2\"></span>dad co<span class=\"__1 _2\"></span>n las pol\u00edticas<span class=\"__1 _2\"></span> adoptadas por el Grup<span class=\"__1 _2\"></span>o<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "Para <span class=\"__1 _15\"> </span>contabilizar <span class=\"__1 _15\"> </span>las <span class=\"__1 _15\"> </span>co<span class=\"__1 _2\"></span>mbinaciones <span class=\"__1 _15\"> </span>de <span class=\"__1 _15\"> </span>negoci<span class=\"__1 _2\"></span>os <span class=\"__1 _15\"> </span>el <span class=\"__1 _15\"> </span>Grupo <span class=\"__1 _15\"> </span>aplica <span class=\"__1 _15\"> </span>el <span class=\"__1 _15\"> </span>m\u00e9t<span class=\"__1 _2\"></span>odo <span class=\"__1 _15\"> </span>de <span class=\"__1 _15\"> </span>adquisici\u00f3n. <span class=\"__1 _15\"> </span>La<span class=\"__1 _2\"></span> contraprestaci\u00f3n <span class=\"__1 _9\"></span>transferi<span class=\"__1 _2\"></span>da <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>adquisici\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>una<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>pendiente <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>correspon<span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>va<span class=\"__1 _2\"></span>lor <span class=\"__1 _9\"></span>razonable de <span class=\"__1 _d\"> </span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _8\"> </span>activos <span class=\"__1 _8\"> </span>transferidos, <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>p<span class=\"__1 _2\"></span>asivos <span class=\"__1 _8\"> </span>incurridos <span class=\"__1 _8\"> </span>con <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>anteri<span class=\"__1 _2\"></span>ores <span class=\"__1 _8\"> </span>propietarios <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>ad<span class=\"__1 _2\"></span>quirida, <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>las participaciones  en  el  patrimonio  emit<span class=\"__1 _2\"></span>idas  por  el  Grupo.  La  contraprest<span class=\"__1 _2\"></span>ac<span class=\"__1 _2\"></span>i\u00f3n  tambi\u00e9n  incluye  el  valor razonable de todo activo <span class=\"__1 _2\"></span>o pasivo que <span class=\"__1 _2\"></span>proceda de un acuerdo <span class=\"__1 _2\"></span>de contraprestac<span class=\"__1 _2\"></span>i\u00f3n contingente. <span class=\"__1 _9\"></span> Los activos y <span class=\"__1 _3\"></span>los pasivos identificables adquiridos y los <span class=\"__1 _b\"></span>pasivos<span class=\"__1 _2\"></span> contingentes asumidos en <span class=\"__1 _3\"></span>una combinaci\u00f3n<span class=\"__1 _2\"></span> de negocios se valoran <span class=\"__1 _2\"></span>inicialmente a su val<span class=\"__1 _2\"></span>or razonable en la fec<span class=\"__1 _2\"></span>ha de adquisici\u00f3n. <span class=\"__1 _9\"></span> Para <span class=\"__1 _3\"></span>cada <span class=\"__1 _3\"></span>combinaci\u00f3<span class=\"__1 _2\"></span>n <span class=\"__1 _3\"></span>de nego<span class=\"__1 _3\"></span>cios, el <span class=\"__1 _b\"></span>Grupo<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>p<span class=\"__1 _2\"></span>uede optar <span class=\"__1 _b\"></span>por reco<span class=\"__1 _2\"></span>nocer l<span class=\"__1 _3\"></span>as participaciones no <span class=\"__1 _b\"></span>dominantes en <span class=\"__1 _9\"></span>la <span class=\"__1 _10\"></span>adq<span class=\"__1 _2\"></span>uirida <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _10\"></span>razonab<span class=\"__1 _2\"></span>le <span class=\"__1 _9\"></span>o <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>la <span class=\"__1 _c\"></span>parte <span class=\"__1 _9\"></span>p<span class=\"__1 _2\"></span>roporcional <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>participaci\u00f3n <span class=\"__1 _10\"></span>no <span class=\"__1 _10\"></span>domi<span class=\"__1 _2\"></span>nante <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>los importes reconocidos <span class=\"__1 _2\"></span>de los activos net<span class=\"__1 _2\"></span>os identificable<span class=\"__1 _2\"></span>s de la adquirida.<span class=\"__1 _9\"></span> Los <span class=\"__1 _2\"></span>costes <span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>elacionados <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>quisici\u00f3n <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>econocen <span class=\"__1 _2\"></span>como <span class=\"__1 _2\"></span>gastos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>ejerc<span class=\"__1 _2\"></span>icio <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>incurre <span class=\"__1 _2\"></span>en ellos. Si <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>combinaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>n<span class=\"__1 _2\"></span>egocios <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>real<span class=\"__1 _2\"></span>iza <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _2\"></span>eta<span class=\"__1 _2\"></span>pas, <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>valor <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>libros <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>participaci\u00f3n <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>patrimonio neto <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>adquirida <span class=\"__1 _10\"></span>que <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>adquiriente <span class=\"__1 _10\"></span>ten\u00eda <span class=\"__1 _9\"></span>a<span class=\"__1 _2\"></span>nteriormente <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>re<span class=\"__1 _2\"></span>-<span class=\"__1 _2\"></span>eval\u00faa <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _10\"></span>fecha <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>adquisici\u00f3n. <span class=\"__1 _10\"></span>Toda<span class=\"__1 _2\"></span> plusval\u00eda o minusval\u00eda resu<span class=\"__1 _2\"></span>ltante de tal re<span class=\"__1 _2\"></span>-eva<span class=\"__1 _2\"></span>luaci\u00f3n se reconoce en <span class=\"__1 _2\"></span>la cuenta de <span class=\"__1 _2\"></span>resultados<span class=\"__1 _2\"></span>. La <span class=\"__1 _2\"></span>contrapr<span class=\"__1 _2\"></span>estaci\u00f3n <span class=\"__1 _9\"></span>contingente <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>clasifica <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>atrimonio <span class=\"__1 _2\"></span>n<span class=\"__1 _2\"></span>eto <span class=\"__1 _10\"></span>o <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>asivo <span class=\"__1 _2\"></span>financ<span class=\"__1 _2\"></span>iero. <span class=\"__1 _2\"></span>Los<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>import<span class=\"__1 _2\"></span>es clasificados <span class=\"__1 _10\"></span>como <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>asivos <span class=\"__1 _10\"></span>financieros <span class=\"__1 _10\"></span>so<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>reevaluados<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>posteriormente <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>valor <span class=\"__1 _10\"></span>ra<span class=\"__1 _2\"></span>zonable <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>cambios <span class=\"__1 _c\"></span>en dicho valor reconoci<span class=\"__1 _2\"></span>dos en la cuenta <span class=\"__1 _2\"></span>de resu<span class=\"__1 _2\"></span>ltados<span class=\"__1 _22\"> </span>El <span class=\"__1 _8\"> </span>exceso <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>contrapre<span class=\"__1 _2\"></span>staci\u00f3n <span class=\"__1 _8\"> </span>transferida, <span class=\"__1 _a\"> </span>el <span class=\"__1 _8\"> </span>importe <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>cualquier <span class=\"__1 _8\"> </span>p<span class=\"__1 _2\"></span>articipaci\u00f3n <span class=\"__1 _8\"> </span>no <span class=\"__1 _8\"> </span>domina<span class=\"__1 _2\"></span>nte <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>la adquirida <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>valor <span class=\"__1 _9\"></span>razonable <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>fecha <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>adquisici<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>cual<span class=\"__1 _2\"></span>quier <span class=\"__1 _2\"></span>partici<span class=\"__1 _2\"></span>paci\u00f3n <span class=\"__1 _2\"></span>previa <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>patri<span class=\"__1 _2\"></span>monio neto en la adq<span class=\"__1 _2\"></span>uirida sobre <span class=\"__1 _2\"></span>el valor raz<span class=\"__1 _2\"></span>onable de los <span class=\"__1 _2\"></span>activos netos <span class=\"__1 _2\"></span>identificables ad<span class=\"__1 _2\"></span>quiridos se registr<span class=\"__1 _2\"></span>a como fondo de comercio. Si el tot<span class=\"__1 _2\"></span>al de la contraprestac<span class=\"__1 _2\"></span>i\u00f3n transferid<span class=\"__1 _2\"></span>a, la participaci\u00f3<span class=\"__1 _2\"></span>n no dominante reconoci<span class=\"__1 _2\"></span>da y la  participaci\u00f3n  previamente  mantenida<span class=\"__1 _2\"></span>  es  menor  que  el<span class=\"__1 _3\"></span>  valor  razonable  de  los  activos  netos  de  la dependiente <span class=\"__1 _8\"> </span>adquirida <span class=\"__1 _8\"> </span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _8\"> </span>el <span class=\"__1 _8\"> </span>caso <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>una <span class=\"__1 _8\"> </span>adqu<span class=\"__1 _2\"></span>isici\u00f3n <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>condic<span class=\"__1 _2\"></span>iones <span class=\"__1 _8\"> </span>muy <span class=\"__1 _8\"> </span>ventajosas, <span class=\"__1 _8\"> </span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _8\"> </span>diferencia <span class=\"__1 _8\"> </span>s<span class=\"__1 _9\"></span><span class=\"ls8\">e </span>reconoce directament<span class=\"__1 _2\"></span>e en la cuenta de res<span class=\"__1 _2\"></span>ultados.<span class=\"__1 _2\"></span> En <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>caso <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>ilial <span class=\"__1 _b\"></span>cons<span class=\"__1 _2\"></span>olidada <span class=\"__1 _b\"></span>por <span class=\"__1 _3\"></span>el <span class=\"__1 _b\"></span>m\u00e9todo de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>integrac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _b\"></span>global, <span class=\"__1 _b\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>eliminan<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>operacio<span class=\"__1 _2\"></span>nes <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>aldos con otras sociedades de<span class=\"__1 _2\"></span>l Gr<span class=\"__1 _2\"></span>upo y los ingresos y<span class=\"__1 _2\"></span> gastos en transacci<span class=\"__1 _2\"></span>ones entre entidades <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>Grupo. <span class=\"__1 _2\"></span> Tambi\u00e9n <span class=\"__1 _2\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>liminan <span class=\"__1 _9\"></span>las <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>\u00e9rdidas <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>gan<span class=\"__1 _2\"></span>ancias <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>surjan <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>transac<span class=\"__1 _2\"></span>ciones <span class=\"__1 _9\"></span>intra<span class=\"__1 _9\"></span>grupo <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>reconozcan<span class=\"__1 _2\"></span> como <span class=\"__1 _2\"></span>activos. <span class=\"__1 _9\"></span>Las <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>ol\u00edticas <span class=\"__1 _9\"></span>contables <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>ependientes <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>ha<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>modificado<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>los <span class=\"__1 _2\"></span>casos <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>ha <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>ido necesario para aseg<span class=\"__1 _2\"></span>urar la uniformi<span class=\"__1 _2\"></span>dad co<span class=\"__1 _2\"></span>n las pol\u00edticas<span class=\"__1 _2\"></span> adoptadas por el Grup<span class=\"__1 _2\"></span>o<span class=\"__1 _22\"> </span>.<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "Para <span class=\"__1 _15\"> </span>contabilizar <span class=\"__1 _15\"> </span>las <span class=\"__1 _15\"> </span>co<span class=\"__1 _2\"></span>mbinaciones <span class=\"__1 _15\"> </span>de <span class=\"__1 _15\"> </span>negoci<span class=\"__1 _2\"></span>os <span class=\"__1 _15\"> </span>el <span class=\"__1 _15\"> </span>Grupo <span class=\"__1 _15\"> </span>aplica <span class=\"__1 _15\"> </span>el <span class=\"__1 _15\"> </span>m\u00e9t<span class=\"__1 _2\"></span>odo <span class=\"__1 _15\"> </span>de <span class=\"__1 _15\"> </span>adquisici\u00f3n. <span class=\"__1 _15\"> </span>La<span class=\"__1 _2\"></span> contraprestaci\u00f3n <span class=\"__1 _9\"></span>transferi<span class=\"__1 _2\"></span>da <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>adquisici\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>una<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>pendiente <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>correspon<span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>va<span class=\"__1 _2\"></span>lor <span class=\"__1 _9\"></span>razonable de <span class=\"__1 _d\"> </span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _8\"> </span>activos <span class=\"__1 _8\"> </span>transferidos, <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>p<span class=\"__1 _2\"></span>asivos <span class=\"__1 _8\"> </span>incurridos <span class=\"__1 _8\"> </span>con <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>anteri<span class=\"__1 _2\"></span>ores <span class=\"__1 _8\"> </span>propietarios <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>ad<span class=\"__1 _2\"></span>quirida, <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>las participaciones  en  el  patrimonio  emit<span class=\"__1 _2\"></span>idas  por  el  Grupo.  La  contraprest<span class=\"__1 _2\"></span>ac<span class=\"__1 _2\"></span>i\u00f3n  tambi\u00e9n  incluye  el  valor razonable de todo activo <span class=\"__1 _2\"></span>o pasivo que <span class=\"__1 _2\"></span>proceda de un acuerdo <span class=\"__1 _2\"></span>de contraprestac<span class=\"__1 _2\"></span>i\u00f3n contingente. <span class=\"__1 _9\"></span> Los activos y <span class=\"__1 _3\"></span>los pasivos identificables adquiridos y los <span class=\"__1 _b\"></span>pasivos<span class=\"__1 _2\"></span> contingentes asumidos en <span class=\"__1 _3\"></span>una combinaci\u00f3n<span class=\"__1 _2\"></span> de negocios se valoran <span class=\"__1 _2\"></span>inicialmente a su val<span class=\"__1 _2\"></span>or razonable en la fec<span class=\"__1 _2\"></span>ha de adquisici\u00f3n. <span class=\"__1 _9\"></span> Para <span class=\"__1 _3\"></span>cada <span class=\"__1 _3\"></span>combinaci\u00f3<span class=\"__1 _2\"></span>n <span class=\"__1 _3\"></span>de nego<span class=\"__1 _3\"></span>cios, el <span class=\"__1 _b\"></span>Grupo<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>p<span class=\"__1 _2\"></span>uede optar <span class=\"__1 _b\"></span>por reco<span class=\"__1 _2\"></span>nocer l<span class=\"__1 _3\"></span>as participaciones no <span class=\"__1 _b\"></span>dominantes en <span class=\"__1 _9\"></span>la <span class=\"__1 _10\"></span>adq<span class=\"__1 _2\"></span>uirida <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _10\"></span>razonab<span class=\"__1 _2\"></span>le <span class=\"__1 _9\"></span>o <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>la <span class=\"__1 _c\"></span>parte <span class=\"__1 _9\"></span>p<span class=\"__1 _2\"></span>roporcional <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>participaci\u00f3n <span class=\"__1 _10\"></span>no <span class=\"__1 _10\"></span>domi<span class=\"__1 _2\"></span>nante <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>los importes reconocidos <span class=\"__1 _2\"></span>de los activos net<span class=\"__1 _2\"></span>os identificable<span class=\"__1 _2\"></span>s de la adquirida.<span class=\"__1 _9\"></span> Los <span class=\"__1 _2\"></span>costes <span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>elacionados <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>quisici\u00f3n <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>econocen <span class=\"__1 _2\"></span>como <span class=\"__1 _2\"></span>gastos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>ejerc<span class=\"__1 _2\"></span>icio <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>incurre <span class=\"__1 _2\"></span>en ellos. Si <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>combinaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>n<span class=\"__1 _2\"></span>egocios <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>real<span class=\"__1 _2\"></span>iza <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _2\"></span>eta<span class=\"__1 _2\"></span>pas, <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>valor <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>libros <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>participaci\u00f3n <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>patrimonio neto <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>adquirida <span class=\"__1 _10\"></span>que <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>adquiriente <span class=\"__1 _10\"></span>ten\u00eda <span class=\"__1 _9\"></span>a<span class=\"__1 _2\"></span>nteriormente <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>re<span class=\"__1 _2\"></span>-<span class=\"__1 _2\"></span>eval\u00faa <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _10\"></span>fecha <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>adquisici\u00f3n. <span class=\"__1 _10\"></span>Toda<span class=\"__1 _2\"></span> plusval\u00eda o minusval\u00eda resu<span class=\"__1 _2\"></span>ltante de tal re<span class=\"__1 _2\"></span>-eva<span class=\"__1 _2\"></span>luaci\u00f3n se reconoce en <span class=\"__1 _2\"></span>la cuenta de <span class=\"__1 _2\"></span>resultados<span class=\"__1 _2\"></span>. La <span class=\"__1 _2\"></span>contrapr<span class=\"__1 _2\"></span>estaci\u00f3n <span class=\"__1 _9\"></span>contingente <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>clasifica <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>atrimonio <span class=\"__1 _2\"></span>n<span class=\"__1 _2\"></span>eto <span class=\"__1 _10\"></span>o <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>asivo <span class=\"__1 _2\"></span>financ<span class=\"__1 _2\"></span>iero. <span class=\"__1 _2\"></span>Los<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>import<span class=\"__1 _2\"></span>es clasificados <span class=\"__1 _10\"></span>como <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>asivos <span class=\"__1 _10\"></span>financieros <span class=\"__1 _10\"></span>so<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>reevaluados<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>posteriormente <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>valor <span class=\"__1 _10\"></span>ra<span class=\"__1 _2\"></span>zonable <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>cambios <span class=\"__1 _c\"></span>en dicho valor reconoci<span class=\"__1 _2\"></span>dos en la cuenta <span class=\"__1 _2\"></span>de resu<span class=\"__1 _2\"></span>ltados<span class=\"__1 _22\"> </span>El <span class=\"__1 _8\"> </span>exceso <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>contrapre<span class=\"__1 _2\"></span>staci\u00f3n <span class=\"__1 _8\"> </span>transferida, <span class=\"__1 _a\"> </span>el <span class=\"__1 _8\"> </span>importe <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>cualquier <span class=\"__1 _8\"> </span>p<span class=\"__1 _2\"></span>articipaci\u00f3n <span class=\"__1 _8\"> </span>no <span class=\"__1 _8\"> </span>domina<span class=\"__1 _2\"></span>nte <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>la adquirida <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>valor <span class=\"__1 _9\"></span>razonable <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>fecha <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>adquisici<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>cual<span class=\"__1 _2\"></span>quier <span class=\"__1 _2\"></span>partici<span class=\"__1 _2\"></span>paci\u00f3n <span class=\"__1 _2\"></span>previa <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>patri<span class=\"__1 _2\"></span>monio neto en la adq<span class=\"__1 _2\"></span>uirida sobre <span class=\"__1 _2\"></span>el valor raz<span class=\"__1 _2\"></span>onable de los <span class=\"__1 _2\"></span>activos netos <span class=\"__1 _2\"></span>identificables ad<span class=\"__1 _2\"></span>quiridos se registr<span class=\"__1 _2\"></span>a como fondo de comercio. Si el tot<span class=\"__1 _2\"></span>al de la contraprestac<span class=\"__1 _2\"></span>i\u00f3n transferid<span class=\"__1 _2\"></span>a, la participaci\u00f3<span class=\"__1 _2\"></span>n no dominante reconoci<span class=\"__1 _2\"></span>da y la  participaci\u00f3n  previamente  mantenida<span class=\"__1 _2\"></span>  es  menor  que  el<span class=\"__1 _3\"></span>  valor  razonable  de  los  activos  netos  de  la dependiente <span class=\"__1 _8\"> </span>adquirida <span class=\"__1 _8\"> </span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _8\"> </span>el <span class=\"__1 _8\"> </span>caso <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>una <span class=\"__1 _8\"> </span>adqu<span class=\"__1 _2\"></span>isici\u00f3n <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>condic<span class=\"__1 _2\"></span>iones <span class=\"__1 _8\"> </span>muy <span class=\"__1 _8\"> </span>ventajosas, <span class=\"__1 _8\"> </span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _8\"> </span>diferencia <span class=\"__1 _8\"> </span>s<span class=\"__1 _9\"></span><span class=\"ls8\">e </span>reconoce directament<span class=\"__1 _2\"></span>e en la cuenta de res<span class=\"__1 _2\"></span>ultados.<span class=\"__1 _2\"></span> En <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>caso <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>ilial <span class=\"__1 _b\"></span>cons<span class=\"__1 _2\"></span>olidada <span class=\"__1 _b\"></span>por <span class=\"__1 _3\"></span>el <span class=\"__1 _b\"></span>m\u00e9todo de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>integrac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _b\"></span>global, <span class=\"__1 _b\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>eliminan<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>operacio<span class=\"__1 _2\"></span>nes <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>aldos con otras sociedades de<span class=\"__1 _2\"></span>l Gr<span class=\"__1 _2\"></span>upo y los ingresos y<span class=\"__1 _2\"></span> gastos en transacci<span class=\"__1 _2\"></span>ones entre entidades <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>Grupo. <span class=\"__1 _2\"></span> Tambi\u00e9n <span class=\"__1 _2\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>liminan <span class=\"__1 _9\"></span>las <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>\u00e9rdidas <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>gan<span class=\"__1 _2\"></span>ancias <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>surjan <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>transac<span class=\"__1 _2\"></span>ciones <span class=\"__1 _9\"></span>intra<span class=\"__1 _9\"></span>grupo <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>reconozcan<span class=\"__1 _2\"></span> como <span class=\"__1 _2\"></span>activos. <span class=\"__1 _9\"></span>Las <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>ol\u00edticas <span class=\"__1 _9\"></span>contables <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>ependientes <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>ha<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>modificado<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>los <span class=\"__1 _2\"></span>casos <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>ha <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>ido necesario para aseg<span class=\"__1 _2\"></span>urar la uniformi<span class=\"__1 _2\"></span>dad co<span class=\"__1 _2\"></span>n las pol\u00edticas<span class=\"__1 _2\"></span> adoptadas por el Grup<span class=\"__1 _2\"></span>o<span class=\"__1 _22\"> </span>.<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "2.5<span class=\"ls0_1\"> In<span class=\"__1 _b\"></span>forma<span class=\"__1 _b\"></span>ci\u00f3<span class=\"__1 _3\"></span>n F<span class=\"__1 _3\"></span>in<span class=\"__1 _b\"></span>anci<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span>r <span class=\"__1 _3\"></span>Se<span class=\"__1 _3\"></span>gme<span class=\"__1 _3\"></span>ntos<span class=\"__1 _b\"></span> </span>Los segmentos de explotaci\u00f3n se presentan <span class=\"__1 _3\"></span>de forma coherente con la informaci\u00f3n interna <span class=\"__1 _3\"></span>que se presenta a <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>m\u00e1xi<span class=\"__1 _2\"></span>ma <span class=\"__1 _2\"></span>instancia <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>toma <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>decisiones. <span class=\"__1 _9\"></span>La <span class=\"__1 _2\"></span>m\u00e1<span class=\"__1 _2\"></span>xima <span class=\"__1 _2\"></span>instanc<span class=\"__1 _2\"></span>ia <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>to<span class=\"__1 _2\"></span>ma <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>decisiones <span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>esponsable de <span class=\"__1 _10\"></span>asignar <span class=\"__1 _10\"></span>recursos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>egmentos <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>explotac<span class=\"__1 _2\"></span>i\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>evaluar <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>endimiento <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>tales <span class=\"__1 _10\"></span>segme<span class=\"__1 _2\"></span>ntos. <span class=\"__1 _10\"></span>Se <span class=\"__1 _10\"></span>ha identificado al Co<span class=\"__1 _2\"></span>nsejo de Admin<span class=\"__1 _2\"></span>istraci\u00f3n c<span class=\"__1 _2\"></span>omo m\u00e1xi<span class=\"__1 _2\"></span>ma instancia de toma <span class=\"__1 _2\"></span>de decisiones",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "2.6<span class=\"ls0_1\"> Tr<span class=\"__1 _b\"></span>ansa<span class=\"__1 _b\"></span>ccio<span class=\"__1 _3\"></span>nes<span class=\"__1 _b\"></span> en <span class=\"__1 _3\"></span>mo<span class=\"__1 _3\"></span>ned<span class=\"__1 _b\"></span>a e<span class=\"__1 _3\"></span>xtr<span class=\"__1 _b\"></span>anje<span class=\"__1 _b\"></span>ra </span>2.6.1<span class=\"ls0_1\"> Mo<span class=\"__1 _b\"></span>neda <span class=\"__1 _b\"></span>func<span class=\"__1 _b\"></span>iona<span class=\"__1 _b\"></span>l y <span class=\"__1 _b\"></span>pres<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>ci\u00f3n </span>Las <span class=\"__1 _d\"></span>partidas <span class=\"__1 _d\"></span>incluidas <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>los <span class=\"__1 _d\"></span>estados <span class=\"__1 _d\"></span>financieros <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>cada <span class=\"__1 _d\"></span>una <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>las <span class=\"__1 _8\"> </span>entidades <span class=\"__1 _d\"></span>del <span class=\"__1 _d\"></span>Grupo <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"></span>valoran<span class=\"__1 _2\"></span> utilizando la moneda del en<span class=\"__1 _2\"></span>torno econ\u00f3mico pr<span class=\"__1 _2\"></span>incipal en que la ent<span class=\"__1 _2\"></span>idad opera (la 'moneda func<span class=\"__1 _2\"></span>ional'). <span class=\"__1 _9\"></span><span class=\"ls8\">La<span class=\"lsf\">s </span></span>cuentas <span class=\"__1 _9\"></span>anuales <span class=\"__1 _9\"></span>consolida<span class=\"__1 _2\"></span>das <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>presen<span class=\"__1 _2\"></span>tan <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>uros<span class=\"__1 _2\"></span>, <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>es <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>moneda <span class=\"__1 _9\"></span>funcion<span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>prese<span class=\"__1 _2\"></span>ntaci\u00f3n <span class=\"__1 _9\"></span>de Pharma Mar.<span class=\"__1 _2\"></span> En <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>aso <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>Pharma <span class=\"__1 _10\"></span>Mar<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>USA, <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>ependiente <span class=\"__1 _10\"></span>estado<span class=\"__1 _2\"></span>unidense, <span class=\"__1 _10\"></span>su <span class=\"__1 _10\"></span>moneda <span class=\"__1 _10\"></span>funciona<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>es <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>euro, <span class=\"__1 _10\"></span>habid<span class=\"__1 _2\"></span>a cuenta, fundamental<span class=\"__1 _2\"></span>mente, de sus fuent<span class=\"__1 _2\"></span>es de financiaci\u00f3n y d<span class=\"__1 _2\"></span>e su actividad.<span class=\"__1 _9\"></span> 2.6.2<span class=\"ls0_1\"> Tr<span class=\"__1 _b\"></span>ansa<span class=\"__1 _b\"></span>ccio<span class=\"__1 _3\"></span>nes<span class=\"__1 _b\"></span> y s<span class=\"__1 _b\"></span>aldos<span class=\"__1 _b\"></span> </span>Las operaciones en moneda extranjera se <span class=\"__1 _3\"></span>convierten a la moneda funcional utilizando los tipos de cambio vigentes <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>las <span class=\"__1 _2\"></span>fechas <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>operaciones. <span class=\"__1 _2\"></span>Las <span class=\"__1 _9\"></span>p\u00e9rdidas <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>ganancias <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>moneda <span class=\"__1 _9\"></span>extranjera <span class=\"__1 _2\"></span>que <span class=\"__1 _9\"></span>resultan de <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>liquidaci\u00f3n <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>tales<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>o<span class=\"__1 _2\"></span>peraciones <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>convers<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>los <span class=\"__1 _2\"></span>tipos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ambio <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>cierre <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>los <span class=\"__1 _9\"></span>activos <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> pasivos monetarios den<span class=\"__1 _2\"></span>ominados en mon<span class=\"__1 _2\"></span>eda extranjera s<span class=\"__1 _2\"></span>e reconocen en la cue<span class=\"__1 _2\"></span>nta de <span class=\"__1 _2\"></span>res<span class=\"__1 _2\"></span>ultados<span class=\"lsa\">. <span class=\"__1 _2\"></span></span> Las p\u00e9rdidas<span class=\"__1 _2\"></span> y gan<span class=\"__1 _2\"></span>ancias e<span class=\"__1 _2\"></span>n moned<span class=\"__1 _2\"></span>a extranjera<span class=\"__1 _2\"></span> se pre<span class=\"__1 _2\"></span>sentan en <span class=\"__1 _2\"></span>la cu<span class=\"__1 _2\"></span>enta de <span class=\"__1 _9\"></span>res<span class=\"__1 _2\"></span>ultados <span class=\"__1 _2\"></span>bajo el<span class=\"__1 _2\"></span> ep\u00edgrafe<span class=\"__1 _2\"></span> \"Resultado financiero<span class=\"__1 _2\"></span> neto\". Las <span class=\"__1 _d\"></span>partidas <span class=\"__1 _d\"></span>no <span class=\"__1 _c\"></span>mo<span class=\"__1 _2\"></span>netarias <span class=\"__1 _d\"></span>que <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"></span>midan <span class=\"__1 _c\"></span>al <span class=\"__1 _d\"></span>valor <span class=\"__1 _d\"></span>razonable <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>una <span class=\"__1 _d\"></span>moneda <span class=\"__1 _d\"></span>extranjera <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"></span>convierten<span class=\"__1 _2\"></span> utilizando <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>tipos <span class=\"__1 _b\"></span>de <span class=\"__1 _14\"></span>cam<span class=\"__1 _2\"></span>bio <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>la <span class=\"__1 _14\"></span>fech<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>en <span class=\"__1 _14\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _14\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>determin\u00f3 <span class=\"__1 _b\"></span>el <span class=\"__1 _14\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _b\"></span>razonable. <span class=\"__1 _b\"></span>Las <span class=\"__1 _b\"></span>diferencias <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cam<span class=\"__1 _9\"></span>bio de <span class=\"__1 _b\"></span>activos <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>pasivos <span class=\"__1 _b\"></span>a <span class=\"__1 _14\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _b\"></span>razonable <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>registran <span class=\"__1 _b\"></span>como <span class=\"__1 _b\"></span>parte <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>ganancia <span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>p\u00e9rdida <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>valor <span class=\"__1 _b\"></span>razonable. Por <span class=\"__1 _10\"></span>ejemp<span class=\"__1 _2\"></span>lo, <span class=\"__1 _10\"></span>las <span class=\"__1 _c\"></span>diferencia<span class=\"__1 _2\"></span>s <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>onversi\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>ac<span class=\"__1 _2\"></span>tivos <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>pasivos <span class=\"__1 _c\"></span>no <span class=\"__1 _c\"></span>monetarios, <span class=\"__1 _c\"></span>tales <span class=\"__1 _10\"></span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _10\"></span>accion<span class=\"__1 _2\"></span>es <span class=\"__1 _10\"></span>al valor <span class=\"__1 _c\"></span>razona<span class=\"__1 _2\"></span>ble <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _c\"></span>camb<span class=\"__1 _2\"></span>ios <span class=\"__1 _d\"></span>en <span class=\"__1 _c\"></span>resultados<span class=\"__1 _2\"></span>, <span class=\"__1 _d\"></span>se <span class=\"__1 _c\"></span>recon<span class=\"__1 _2\"></span>ocen <span class=\"__1 _c\"></span>en <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>result<span class=\"__1 _2\"></span>ado <span class=\"__1 _c\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>jercicio <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _c\"></span>parte <span class=\"__1 _d\"></span>del aumento <span class=\"__1 _b\"></span>o disminuci\u00f3n <span class=\"__1 _b\"></span>del valor <span class=\"__1 _b\"></span>razonable, y <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>difere<span class=\"__1 _2\"></span>ncias <span class=\"__1 _b\"></span>de conversi\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>activos no-monetarios, tales como las<span class=\"__1 _2\"></span> accio<span class=\"__1 _2\"></span>nes clasif<span class=\"__1 _2\"></span>icadas c<span class=\"__1 _2\"></span>omo <span class=\"__1 _9\"></span>activos fi<span class=\"__1 _2\"></span>nancieros <span class=\"__1 _2\"></span>a v<span class=\"__1 _2\"></span>alor raz<span class=\"__1 _2\"></span>onable <span class=\"__1 _2\"></span>con c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>otro resu<span class=\"__1 _2\"></span>ltado global, se reconocen <span class=\"__1 _2\"></span>en otro resultado gl<span class=\"__1 _2\"></span>obal.<span class=\"__1 _2\"></span> 2.6.3<span class=\"ls0_1\"> E<span class=\"__1 _3\"></span>mpr<span class=\"__1 _b\"></span>esas<span class=\"__1 _b\"></span> del<span class=\"__1 _3\"></span> Gr<span class=\"__1 _b\"></span>upo </span>Los <span class=\"__1 _d\"></span>resultados<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>y <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>posici\u00f3n <span class=\"__1 _d\"></span>fin<span class=\"__1 _2\"></span>anciera <span class=\"__1 _d\"> </span>de <span class=\"__1 _8\"> </span>las <span class=\"__1 _d\"></span>entidades <span class=\"__1 _8\"> </span>extranjeras <span class=\"__1 _d\"></span>(ninguna<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>las<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>cuales <span class=\"__1 _8\"> </span>tiene <span class=\"__1 _d\"></span>una moneda <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>una <span class=\"__1 _a\"> </span>econom\u00eda <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _8\"> </span>hiperinf<span class=\"__1 _2\"></span>laci\u00f3n) <span class=\"__1 _8\"> </span>con <span class=\"__1 _a\"> </span>una <span class=\"__1 _8\"> </span>m<span class=\"__1 _2\"></span>oneda <span class=\"__1 _a\"> </span>f<span class=\"__1 _2\"></span>uncional <span class=\"__1 _8\"> </span>d<span class=\"__1 _2\"></span>iferente <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>la <span class=\"__1 _a\"> </span>moneda <span class=\"__1 _8\"> </span>de<span class=\"__1 _2\"></span> presentaci\u00f3n se conviert<span class=\"__1 _2\"></span>en a la moneda d<span class=\"__1 _2\"></span>e presentaci\u00f3n com<span class=\"__1 _2\"></span>o sigue:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _16\"> </span>Los <span class=\"__1 _10\"></span>activos <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>pasivos<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>ada <span class=\"__1 _10\"></span>balance <span class=\"__1 _c\"></span>present<span class=\"__1 _2\"></span>ado <span class=\"__1 _10\"></span>se <span class=\"__1 _c\"></span>convierten <span class=\"__1 _10\"></span>a<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>tipo <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>cambio <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>ierre <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>a </span>fecha del balance;<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _16\"> </span>los <span class=\"__1 _2\"></span>ingresos <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>gastos<span class=\"__1 _2\"></span> d<span class=\"__1 _2\"></span>e c<span class=\"__1 _2\"></span>ada <span class=\"__1 _2\"></span>cuenta <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>resu<span class=\"__1 _2\"></span>ltados <span class=\"__1 _2\"></span>y <span class=\"__1 _9\"></span>estado <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>Otro <span class=\"__1 _2\"></span>resu<span class=\"__1 _2\"></span>ltado <span class=\"__1 _2\"></span>global<span class=\"__1 _2\"></span> s<span class=\"__1 _2\"></span>e co<span class=\"__1 _2\"></span>nvierten </span>a <span class=\"__1 _d\"></span>los <span class=\"__1 _d\"></span>tipos <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>ca<span class=\"__1 _2\"></span>mbio <span class=\"__1 _d\"></span>me<span class=\"__1 _2\"></span>dios <span class=\"__1 _d\"></span>(a <span class=\"__1 _d\"></span>menos <span class=\"__1 _d\"> </span>q<span class=\"__1 _2\"></span>ue <span class=\"__1 _d\"></span>esto <span class=\"__1 _d\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _d\"></span>sea <span class=\"__1 _d\"></span>una <span class=\"__1 _d\"> </span>aprox<span class=\"__1 _2\"></span>imaci\u00f3n <span class=\"__1 _d\"></span>r<span class=\"__1 _2\"></span>azonable <span class=\"__1 _d\"></span>del <span class=\"__1 _d\"> </span>efec<span class=\"__1 _2\"></span>to acumulativo <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>los <span class=\"__1 _10\"></span>t<span class=\"__1 _2\"></span>ipos <span class=\"__1 _10\"></span>existentes <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>las<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>fechas <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>las <span class=\"__1 _c\"></span>operaci<span class=\"__1 _2\"></span>o<span class=\"__1 _2\"></span>nes, <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>cuyo <span class=\"__1 _10\"></span>cas<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>los <span class=\"__1 _c\"></span>ingresos <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> gastos se convierten en <span class=\"__1 _2\"></span>la fecha de c<span class=\"__1 _2\"></span>ada operaci\u00f3n), y<span class=\"__1 _2\"></span>  \u2022<span class=\"ff2_1\"> <span class=\"__1 _16\"> </span>todas las diferencias d<span class=\"__1 _2\"></span>e cambio <span class=\"__1 _2\"></span>resultantes se rec<span class=\"__1 _2\"></span>onocen en <span class=\"__1 _2\"></span>el Otro res<span class=\"__1 _2\"></span>ultado global.<span class=\"__1 _2\"></span> </span>En <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>proc<span class=\"__1 _2\"></span>eso <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>onsolidaci\u00f3n, <span class=\"__1 _9\"></span>las <span class=\"__1 _2\"></span>diferenc<span class=\"__1 _2\"></span>ias <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>ca<span class=\"__1 _2\"></span>mbio <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>urgen <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>con<span class=\"__1 _2\"></span>ve<span class=\"__1 _9\"></span>rsi\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>pr\u00e9s<span class=\"__1 _2\"></span>tamos <span class=\"__1 _9\"></span>se reconocen <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>O<span class=\"__1 _2\"></span>tro <span class=\"__1 _10\"></span>resultado <span class=\"__1 _10\"></span>global. <span class=\"__1 _10\"></span>Cuando <span class=\"__1 _10\"></span>se <span class=\"__1 _9\"></span>ve<span class=\"__1 _2\"></span>nde <span class=\"__1 _9\"></span>una <span class=\"__1 _10\"></span>entidad <span class=\"__1 _10\"></span>extranjera<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>o <span class=\"__1 _10\"></span>se <span class=\"__1 _9\"></span>a<span class=\"__1 _2\"></span>mortizan <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>eudas que f<span class=\"__1 _2\"></span>orman <span class=\"__1 _2\"></span>parte <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>inversi\u00f3n <span class=\"__1 _2\"></span>neta, <span class=\"__1 _2\"></span>las<span class=\"__1 _2\"></span> dif<span class=\"__1 _2\"></span>erencias <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>cambi<span class=\"__1 _2\"></span>o asoc<span class=\"__1 _2\"></span>iadas s<span class=\"__1 _2\"></span>e r<span class=\"__1 _2\"></span>eclasifica<span class=\"__1 _2\"></span>n a <span class=\"__1 _2\"></span>la<span class=\"__1 _2\"></span> c<span class=\"__1 _2\"></span>uenta d<span class=\"__1 _2\"></span>e resultados como part<span class=\"__1 _2\"></span>e de la pl<span class=\"__1 _2\"></span>usval\u00eda o minusval\u00eda r<span class=\"__1 _2\"></span>esultante de la vent<span class=\"__1 _2\"></span>a.<span class=\"__1 _2\"></span> El <span class=\"__1 _b\"></span>fondo <span class=\"__1 _14\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _14\"></span>c<span class=\"__1 _2\"></span>omercio <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>ajustes <span class=\"__1 _b\"></span>al <span class=\"__1 _14\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _b\"></span>razonable <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>surgen <span class=\"__1 _b\"></span>en <span class=\"__1 _14\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _14\"></span>a<span class=\"__1 _2\"></span>dquisici\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>entidad <span class=\"__1 _b\"></span>extranjera se tratan como activos y<span class=\"__1 _2\"></span> pasivos de la enti<span class=\"__1 _2\"></span>dad extranjera y s<span class=\"__1 _2\"></span>e convierten al tipo de<span class=\"__1 _2\"></span> cambio de cier<span class=\"__1 _9\"></span>re. <span class=\"__1 _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "2.6.1<span class=\"ls0_1\"> Mo<span class=\"__1 _b\"></span>neda <span class=\"__1 _b\"></span>func<span class=\"__1 _b\"></span>iona<span class=\"__1 _b\"></span>l y <span class=\"__1 _b\"></span>pres<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>ci\u00f3n </span>Las <span class=\"__1 _d\"></span>partidas <span class=\"__1 _d\"></span>incluidas <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>los <span class=\"__1 _d\"></span>estados <span class=\"__1 _d\"></span>financieros <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>cada <span class=\"__1 _d\"></span>una <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>las <span class=\"__1 _8\"> </span>entidades <span class=\"__1 _d\"></span>del <span class=\"__1 _d\"></span>Grupo <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"></span>valoran<span class=\"__1 _2\"></span> utilizando la moneda del en<span class=\"__1 _2\"></span>torno econ\u00f3mico pr<span class=\"__1 _2\"></span>incipal en que la ent<span class=\"__1 _2\"></span>idad opera (la 'moneda func<span class=\"__1 _2\"></span>ional'). <span class=\"__1 _9\"></span><span class=\"ls8\">La<span class=\"lsf\">s </span></span>cuentas <span class=\"__1 _9\"></span>anuales <span class=\"__1 _9\"></span>consolida<span class=\"__1 _2\"></span>das <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>presen<span class=\"__1 _2\"></span>tan <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>uros<span class=\"__1 _2\"></span>, <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>es <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>moneda <span class=\"__1 _9\"></span>funcion<span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>prese<span class=\"__1 _2\"></span>ntaci\u00f3n <span class=\"__1 _9\"></span>de Pharma Mar.<span class=\"__1 _2\"></span> En <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>aso <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>Pharma <span class=\"__1 _10\"></span>Mar<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>USA, <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>ependiente <span class=\"__1 _10\"></span>estado<span class=\"__1 _2\"></span>unidense, <span class=\"__1 _10\"></span>su <span class=\"__1 _10\"></span>moneda <span class=\"__1 _10\"></span>funciona<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>es <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>euro, <span class=\"__1 _10\"></span>habid<span class=\"__1 _2\"></span>a cuenta, fundamental<span class=\"__1 _2\"></span>mente, de sus fuent<span class=\"__1 _2\"></span>es de financiaci\u00f3n y d<span class=\"__1 _2\"></span>e su actividad",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "2.7<span class=\"ls0_1\"> In<span class=\"__1 _b\"></span>movil<span class=\"__1 _b\"></span>iza<span class=\"__1 _3\"></span>do <span class=\"__1 _b\"></span>mate<span class=\"__1 _3\"></span>ri<span class=\"__1 _3\"></span>al<span class=\"__1 _b\"></span> </span>Los <span class=\"__1 _b\"></span>terrenos y <span class=\"__1 _b\"></span>construcc<span class=\"__1 _2\"></span>iones comprenden <span class=\"__1 _b\"></span>princ<span class=\"__1 _2\"></span>ipalmente <span class=\"__1 _3\"></span>los edifi<span class=\"__1 _3\"></span>cios e <span class=\"__1 _b\"></span>instalaciones de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>soc<span class=\"__1 _2\"></span>iedad <span class=\"__1 _3\"></span>matriz en <span class=\"__1 _8\"> </span>C<span class=\"__1 _2\"></span>olmenar <span class=\"__1 _a\"> </span>Viejo,<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>Madrid <span class=\"__1 _a\"> </span>(Pharma<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>Mar) <span class=\"__1 _a\"> </span>y <span class=\"__1 _a\"> </span>Getafe,<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>Ma<span class=\"__1 _2\"></span>drid <span class=\"__1 _a\"> </span>(Sylentis)<span class=\"__1 _2\"></span>. <span class=\"__1 _a\"> </span>Los <span class=\"__1 _a\"> </span>elementos <span class=\"__1 _a\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _a\"> </span>inmovilizado<span class=\"__1 _2\"></span> material <span class=\"__1 _10\"></span>se <span class=\"__1 _c\"></span>reconoce<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>por <span class=\"__1 _c\"></span>su <span class=\"__1 _c\"></span>coste <span class=\"__1 _c\"></span>menos <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _10\"></span>corr<span class=\"__1 _2\"></span>espondientes <span class=\"__1 _c\"></span>amortizaciones<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>y <span class=\"__1 _c\"></span>p\u00e9rdidas <span class=\"__1 _c\"></span>por <span class=\"__1 _10\"></span>det<span class=\"__1 _2\"></span>erioro acumuladas, except<span class=\"__1 _2\"></span>o en el caso de <span class=\"__1 _2\"></span>los terrenos, que s<span class=\"__1 _2\"></span>e presentan netos<span class=\"__1 _2\"></span> de las p\u00e9rdidas por d<span class=\"__1 _2\"></span>eterioro.<span class=\"__1 _9\"></span> El coste hist\u00f3rico incluy<span class=\"__1 _2\"></span>e los gastos direct<span class=\"__1 _2\"></span>amente atrib<span class=\"__1 _2\"></span>uibles <span class=\"__1 _2\"></span>a la adquis<span class=\"__1 _2\"></span>ici\u00f3n de los element<span class=\"__1 _2\"></span>os. Los costes posteriores se incluyen e<span class=\"__1 _2\"></span>n el valor contable del activo o se reconocen<span class=\"__1 _2\"></span> como un activo separado, s\u00f3lo <span class=\"__1 _2\"></span>cuando <span class=\"__1 _9\"></span>es <span class=\"__1 _2\"></span>proba<span class=\"__1 _2\"></span>ble <span class=\"__1 _2\"></span>que <span class=\"__1 _9\"></span>los <span class=\"__1 _2\"></span>beneficios <span class=\"__1 _9\"></span>econ\u00f3mic<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>futuros <span class=\"__1 _9\"></span>asociados <span class=\"__1 _2\"></span>con<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>elementos <span class=\"__1 _9\"></span>vayan <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>f<span class=\"__1 _2\"></span>luir al <span class=\"__1 _2\"></span>Grupo <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>coste <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>elemento <span class=\"__1 _9\"></span>pueda <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>eterminarse <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>forma <span class=\"__1 _2\"></span>fiab<span class=\"__1 _2\"></span>le. <span class=\"__1 _9\"></span>To<span class=\"__1 _2\"></span>dos <span class=\"__1 _2\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>gastos <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>reparaciones <span class=\"__1 _9\"></span>y mantenimiento se carga<span class=\"__1 _2\"></span>n en la cuenta d<span class=\"__1 _2\"></span>e resultados d<span class=\"__1 _2\"></span>urante el ejercicio en <span class=\"__1 _2\"></span>que se incurre en <span class=\"__1 _2\"></span>ellos<span class=\"__1 _22\"> </span>.<span class=\"__1 _9\"></span> Los <span class=\"__1 _10\"></span>terr<span class=\"__1 _2\"></span>enos <span class=\"__1 _c\"></span>no <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>a<span class=\"__1 _2\"></span>mortizan. <span class=\"__1 _c\"></span>La <span class=\"__1 _c\"></span>amortizac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>otros <span class=\"__1 _c\"></span>act<span class=\"__1 _9\"></span>ivos <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>calcula <span class=\"__1 _c\"></span>usa<span class=\"__1 _2\"></span>ndo <span class=\"__1 _c\"></span>el <span class=\"__1 _c\"></span>m\u00e9todo <span class=\"__1 _c\"></span>linea<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>para asignar la diferenc<span class=\"__1 _2\"></span>ia entre el coste y el va<span class=\"__1 _2\"></span>lor residual durant<span class=\"__1 _2\"></span>e la vida \u00fatil estimad<span class=\"__1 _2\"></span>a:<span class=\"__1 _2\"></span> Activo A\u00f1os vida \u00fatil Construcciones  25<span class=\"ls0_1\">-</span>30<span class=\"ls0_1\"> </span>Maquinaria e instalaciones 10<span class=\"ls0_1\"> </span>\u00datiles y herramientas 3-<span class=\"ls3\">10</span> Mobiliario y enseres 10<span class=\"ls0_1\"> </span>Veh\u00edculos 4-7 Equipos para procesos de informaci\u00f3n 4-7 Otro inmovilizado 7-<span class=\"ls3\">15</span> El <span class=\"__1 _b\"></span>valor <span class=\"__1 _b\"></span>residual <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>vida <span class=\"__1 _b\"></span>\u00fat<span class=\"__1 _2\"></span>il <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>los <span class=\"__1 _3\"></span>activos <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>rev<span class=\"__1 _2\"></span>isan, <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>ajustan <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>i <span class=\"__1 _b\"></span>es <span class=\"__1 _b\"></span>necesario, <span class=\"__1 _3\"></span>en <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>fech<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cada <span class=\"__1 _b\"></span>ba<span class=\"__1 _2\"></span>lance.<span class=\"__1 _22\"> </span>Cuando el valor contable de un<span class=\"__1 _3\"></span> activo es superior <span class=\"__1 _3\"></span>a su importe recuperable estimado, su <span class=\"__1 _3\"></span>valor se reduce de forma <span class=\"__1 _8\"> </span>inmediata <span class=\"__1 _8\"> </span>hasta <span class=\"__1 _8\"> </span>su <span class=\"__1 _8\"> </span>importe <span class=\"__1 _d\"> </span>rec<span class=\"__1 _2\"></span>uperable. <span class=\"__1 _8\"> </span>Las <span class=\"__1 _8\"> </span>p\u00e9rdidas <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>ganancias <span class=\"__1 _8\"> </span>por <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>venta <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>inmovilizado material se calculan compa<span class=\"__1 _2\"></span>rando los ingresos obt<span class=\"__1 _2\"></span>en<span class=\"__1 _2\"></span>idos con el valor contable y se<span class=\"__1 _2\"></span> incluyen en la cuenta de resultados.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "To<span class=\"__1 _2\"></span>dos <span class=\"__1 _2\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>gastos <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>reparaciones <span class=\"__1 _9\"></span>y mantenimiento se carga<span class=\"__1 _2\"></span>n en la cuenta d<span class=\"__1 _2\"></span>e resultados d<span class=\"__1 _2\"></span>urante el ejercicio en <span class=\"__1 _2\"></span>que se incurre en <span class=\"__1 _2\"></span>ellos<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "Los <span class=\"__1 _10\"></span>terr<span class=\"__1 _2\"></span>enos <span class=\"__1 _c\"></span>no <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>a<span class=\"__1 _2\"></span>mortizan. <span class=\"__1 _c\"></span>La <span class=\"__1 _c\"></span>amortizac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>otros <span class=\"__1 _c\"></span>act<span class=\"__1 _9\"></span>ivos <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>calcula <span class=\"__1 _c\"></span>usa<span class=\"__1 _2\"></span>ndo <span class=\"__1 _c\"></span>el <span class=\"__1 _c\"></span>m\u00e9todo <span class=\"__1 _c\"></span>linea<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>para asignar la diferenc<span class=\"__1 _2\"></span>ia entre el coste y el va<span class=\"__1 _2\"></span>lor residual durant<span class=\"__1 _2\"></span>e la vida \u00fatil estimad<span class=\"__1 _2\"></span>a:<span class=\"__1 _2\"></span> Activo A\u00f1os vida \u00fatil Construcciones  25<span class=\"ls0_1\">-</span>30<span class=\"ls0_1\"> </span>Maquinaria e instalaciones 10<span class=\"ls0_1\"> </span>\u00datiles y herramientas 3-<span class=\"ls3\">10</span> Mobiliario y enseres 10<span class=\"ls0_1\"> </span>Veh\u00edculos 4-7 Equipos para procesos de informaci\u00f3n 4-7 Otro inmovilizado 7-<span class=\"ls3\">15</span> El <span class=\"__1 _b\"></span>valor <span class=\"__1 _b\"></span>residual <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>vida <span class=\"__1 _b\"></span>\u00fat<span class=\"__1 _2\"></span>il <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>los <span class=\"__1 _3\"></span>activos <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>rev<span class=\"__1 _2\"></span>isan, <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>ajustan <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>i <span class=\"__1 _b\"></span>es <span class=\"__1 _b\"></span>necesario, <span class=\"__1 _3\"></span>en <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>fech<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cada <span class=\"__1 _b\"></span>ba<span class=\"__1 _2\"></span>lance.<span class=\"__1 _22\"> </span><span class=\"__1 _9\"></span> Al<span class=\"__1 _b\"></span> habe<span class=\"__1 _b\"></span>r ele<span class=\"__1 _b\"></span>gido<span class=\"__1 _b\"></span> el Gr<span class=\"__1 _3\"></span>up<span class=\"__1 _3\"></span>o el<span class=\"__1 _3\"></span>ab<span class=\"__1 _3\"></span>ora<span class=\"__1 _b\"></span>r la cu<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span> de re<span class=\"__1 _b\"></span>sul<span class=\"__1 _3\"></span>ta<span class=\"__1 _3\"></span>dos<span class=\"__1 _3\"></span> po<span class=\"__1 _3\"></span>r fu<span class=\"__1 _b\"></span>nci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span>, e<span class=\"__1 _3\"></span>l g<span class=\"__1 _3\"></span>ast<span class=\"__1 _b\"></span>o de l<span class=\"__1 _b\"></span>a dot<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _b\"></span>n a l<span class=\"__1 _3\"></span>a am<span class=\"__1 _b\"></span>orti<span class=\"__1 _b\"></span>zaci\u00f3<span class=\"__1 _b\"></span>n de<span class=\"__1 _b\"></span>l in<span class=\"__1 _b\"></span>movi<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>zado <span class=\"__1 _b\"></span>mate<span class=\"__1 _b\"></span>rial<span class=\"__1 _b\"></span> apa<span class=\"__1 _b\"></span>rece <span class=\"__1 _b\"></span>dist<span class=\"__1 _b\"></span>ribu<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> l<span class=\"__1 _3\"></span>a s<span class=\"__1 _3\"></span>ig<span class=\"__1 _b\"></span>uien<span class=\"__1 _b\"></span>te fo<span class=\"__1 _b\"></span>rma:<span class=\"__1 _3\"></span>  Reparto Amortizaci\u00f3n Inmovilizado Material  (Miles de Euros) 31/12/2024 31/12/2023 Coste de bienes vendidos - 34<span class=\"ls0_1\"> </span>Gastos de comercializaci\u00f3n 5 47<span class=\"ls0_1\"> </span>Gastos de administraci\u00f3n 1.411 1.308 Gastos de investigaci\u00f3n y desarrollo 2.186 1.292 Amortizaci\u00f3n 3.602 2.681 A <span class=\"__1 _2\"></span>31 <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>diciembre <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>2024 <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>2023 <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>ociedad <span class=\"__1 _9\"></span>no <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>osee <span class=\"__1 _2\"></span>n<span class=\"__1 _2\"></span>ing\u00fan <span class=\"__1 _2\"></span>inm<span class=\"__1 _2\"></span>ovilizado <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>\u00e9gimen <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>arrendam<span class=\"__1 _2\"></span>iento financiero.<span class=\"__1 _2\"></span> A 31 de diciembre d<span class=\"__1 _2\"></span>e 2024 y<span class=\"__1 _2\"></span> 2023 ninguno de <span class=\"__1 _2\"></span>los inmovilizados materi<span class=\"__1 _2\"></span>ales del Grupo est\u00e1 suj<span class=\"__1 _2\"></span>eto a cargas<span class=\"__1 _22\"> </span>.<span class=\"__1 _22\"> </span>Al<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>hab<span class=\"__1 _b\"></span>er ele<span class=\"__1 _b\"></span>gid<span class=\"__1 _3\"></span>o el<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>Grup<span class=\"__1 _b\"></span>o el<span class=\"__1 _3\"></span>ab<span class=\"__1 _3\"></span>ora<span class=\"__1 _b\"></span>r la cu<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>ta d<span class=\"__1 _3\"></span>e re<span class=\"__1 _b\"></span>sult<span class=\"__1 _b\"></span>ado<span class=\"__1 _3\"></span>s por<span class=\"__1 _b\"></span> func<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n, e<span class=\"__1 _3\"></span>l<span class=\"__1 _3\"></span> gast<span class=\"__1 _b\"></span>o de l<span class=\"__1 _b\"></span>a dot<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _3\"></span>n a la<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>am<span class=\"__1 _3\"></span>or<span class=\"__1 _b\"></span>tiza<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n de<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>mo<span class=\"__1 _3\"></span>vil<span class=\"__1 _b\"></span>izad<span class=\"__1 _b\"></span>o in<span class=\"__1 _b\"></span>tangi<span class=\"__1 _b\"></span>ble<span class=\"__1 _3\"></span> ap<span class=\"__1 _3\"></span>are<span class=\"__1 _b\"></span>ce d<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>rib<span class=\"__1 _3\"></span>ui<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> la<span class=\"__1 _3\"></span> si<span class=\"__1 _b\"></span>guien<span class=\"__1 _b\"></span>te f<span class=\"__1 _b\"></span>orma<span class=\"__1 _b\"></span>: Reparto Amortizaci\u00f3n Activo Intangible (Miles de Euros) 31/12/2024 31/12/2023 Gastos de administraci\u00f3n 23<span class=\"ls0_1\"> </span>23<span class=\"ls0_1\"> </span>Gastos de investigaci\u00f3n y desarrollo 1.027 1.009 Amortizaci\u00f3n 1.050 1.032 El<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>impo<span class=\"__1 _b\"></span>rte <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>inm<span class=\"__1 _3\"></span>ovi<span class=\"__1 _b\"></span>liza<span class=\"__1 _b\"></span>do <span class=\"__1 _9\"></span>in<span class=\"__1 _b\"></span>tang<span class=\"__1 _b\"></span>ibl<span class=\"__1 _b\"></span>e <span class=\"__1 _9\"></span>tota<span class=\"__1 _b\"></span>lme<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>amor<span class=\"__1 _b\"></span>tiza<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>31 <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>dici<span class=\"__1 _b\"></span>embr<span class=\"__1 _b\"></span>e <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>20<span class=\"__1 _3\"></span>24<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>es <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span><span class=\"ls8\">26.373</span> <span class=\"__1 _9\"></span>mi<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span>s <span class=\"__1 _9\"></span>de<span class=\"__1 _b\"></span> eu<span class=\"__1 _3\"></span>ros<span class=\"__1 _3\"></span> (<span class=\"ls8\">23.568</span> <span class=\"__1 _3\"></span>mi<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span>s d<span class=\"__1 _b\"></span>e eu<span class=\"__1 _b\"></span>ros e<span class=\"__1 _b\"></span>n 20<span class=\"__1 _b\"></span>23).<span class=\"__1 _b\"></span> 9.<span class=\"ls0_1\"> <span class=\"__1 _7\"> </span>ACTIV<span class=\"__1 _b\"></span>OS P<span class=\"__1 _b\"></span>OR DE<span class=\"__1 _b\"></span>RECH<span class=\"__1 _3\"></span>O <span class=\"__1 _b\"></span>DE U<span class=\"__1 _3\"></span>SO </span>El detalle y los movi<span class=\"__1 _2\"></span>miento<span class=\"__1 _2\"></span>s de este ep\u00edgrafe en <span class=\"__1 _2\"></span>2024 <span class=\"__1 _2\"></span>y 2023 son los s<span class=\"__1 _2\"></span>iguientes:<span class=\"__1 _2\"></span> Derechos de uso por tipo de activo (Miles de Euros) 31/12/2023 Adiciones Bajas Efecto tipo de cambio 31/12/2024 Oficinas, Locales, Almacenes 2.953 956<span class=\"ls0_1\"> </span>(2.211) 13<span class=\"ls0_1\"> </span>1.711 Veh\u00edculos 3.056 669<span class=\"ls0_1\"> </span>(528) - 3.197 Equipos de laboratorios 429<span class=\"ls0_1\"> </span>300<span class=\"ls0_1\"> </span>(167) - 562<span class=\"ls0_1\"> </span>Arrendamientos Inform\u00e1ticos 10<span class=\"ls0_1\"> </span>- - - 10<span class=\"ls0_1\"> </span>Total coste  6.448 1.925 (2.906) 13<span class=\"ls0_1\"> </span>5.480 Oficinas, Locales, Almacenes (1.267) (1.053) 1.889 (2) (433) Veh\u00edculos (1.286) (852) 521<span class=\"ls0_1\"> </span>- (1.617) Equipos de laboratorios (160) (214) 119<span class=\"ls0_1\"> </span>- (255) Arrendamientos Inform\u00e1ticos (2) (2) - - (4) Total amortizaci\u00f3n acumulada  (2.715) (2.121) 2.529 (2) (2.309) Total coste neto  3.733 (196) (377) 11<span class=\"ls0_1\"> </span>3.171 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_1\"> </span>429<span class=\"ls0_1\"> </span>(153) - 429<span class=\"ls0_1\"> </span>Arrendamientos Inform\u00e1ticos 12<span class=\"ls0_1\"> </span>10<span class=\"ls0_1\"> </span>(12) - 10<span class=\"ls0_1\"> </span>Total coste  5.828 2.875 (2.251) (4) 6.448 Oficinas, Locales, Almacenes (732) (991) 452<span class=\"ls0_1\"> </span>4 (1.267) Veh\u00edculos (1.509) (874) 1.097 - (1.286) Equipos de laboratorios (23) (176) 39<span class=\"ls0_1\"> </span>- (160) Arrendamientos Inform\u00e1ticos (12) (2) 12<span class=\"ls0_1\"> </span>- (2) Total amortizaci\u00f3n acumulada  (2.276) (2.043) 1.600 4 (2.715) Total coste neto  3.552 832<span class=\"ls0_1\"> </span>(651) - 3.733 Los <span class=\"__1 _b\"></span>pa<span class=\"__1 _2\"></span>gos asociados <span class=\"__1 _b\"></span>con arrendamientos <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>corto plazo <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>m<span class=\"__1 _2\"></span>aquinaria <span class=\"__1 _3\"></span>y veh\u00edculos <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>todos los <span class=\"__1 _b\"></span>arr<span class=\"__1 _2\"></span>endamientos de <span class=\"__1 _14\"></span>act<span class=\"__1 _2\"></span>ivos <span class=\"__1 _b\"></span>de <span class=\"__1 _14\"></span>p<span class=\"__1 _2\"></span>oco <span class=\"__1 _b\"></span>valor <span class=\"__1 _14\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>reconocen<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>sobre <span class=\"__1 _14\"></span>un<span class=\"__1 _2\"></span>a <span class=\"__1 _14\"></span>b<span class=\"__1 _2\"></span>ase <span class=\"__1 _b\"></span>lineal <span class=\"__1 _b\"></span>como <span class=\"__1 _b\"></span>un <span class=\"__1 _14\"></span>g<span class=\"__1 _2\"></span>asto <span class=\"__1 _14\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>resultados. <span class=\"__1 _b\"></span>Los <span class=\"__1 _14\"></span>arr<span class=\"__1 _2\"></span>endamientos a corto plazo <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>on arrendamientos con un plazo de arrendamiento de 12 <span class=\"__1 _3\"></span>meses o menos. Los activos de <span class=\"__1 _3\"></span>valor<span class=\"__1 _22\"> </span>reducido <span class=\"__1 _9\"></span>incluyen <span class=\"__1 _10\"></span>equipo <span class=\"__1 _10\"></span>inform\u00e1tico <span class=\"__1 _9\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>elementos <span class=\"__1 _9\"></span>pe<span class=\"__1 _2\"></span>que\u00f1os <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>m<span class=\"__1 _2\"></span>obiliario<span class=\"__1 _9\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>ofic<span class=\"__1 _2\"></span>ina. <span class=\"__1 _9\"></span>El <span class=\"__1 _9\"></span>Grupo <span class=\"__1 _9\"></span>h<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>estimad<span class=\"__1 _2\"></span>o que el importe de es<span class=\"__1 _2\"></span>tos compromisos<span class=\"__1 _2\"></span> a partir de 2<span class=\"__1 _2\"></span>025 ascender\u00e1 a<span class=\"__1 _2\"></span> 2.749 mil<span class=\"__1 _2\"></span>es de euros<span class=\"__1 _22\"> </span>.<span class=\"__1 _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "Los <span class=\"__1 _10\"></span>terr<span class=\"__1 _2\"></span>enos <span class=\"__1 _c\"></span>no <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>a<span class=\"__1 _2\"></span>mortizan. <span class=\"__1 _c\"></span>La <span class=\"__1 _c\"></span>amortizac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>otros <span class=\"__1 _c\"></span>act<span class=\"__1 _9\"></span>ivos <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>calcula <span class=\"__1 _c\"></span>usa<span class=\"__1 _2\"></span>ndo <span class=\"__1 _c\"></span>el <span class=\"__1 _c\"></span>m\u00e9todo <span class=\"__1 _c\"></span>linea<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>para asignar la diferenc<span class=\"__1 _2\"></span>ia entre el coste y el va<span class=\"__1 _2\"></span>lor residual durant<span class=\"__1 _2\"></span>e la vida \u00fatil estimad<span class=\"__1 _2\"></span>a:<span class=\"__1 _2\"></span> Activo A\u00f1os vida \u00fatil Construcciones  25<span class=\"ls0_1\">-</span>30<span class=\"ls0_1\"> </span>Maquinaria e instalaciones 10<span class=\"ls0_1\"> </span>\u00datiles y herramientas 3-<span class=\"ls3\">10</span> Mobiliario y enseres 10<span class=\"ls0_1\"> </span>Veh\u00edculos 4-7 Equipos para procesos de informaci\u00f3n 4-7 Otro inmovilizado 7-<span class=\"ls3\">15</span> El <span class=\"__1 _b\"></span>valor <span class=\"__1 _b\"></span>residual <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>vida <span class=\"__1 _b\"></span>\u00fat<span class=\"__1 _2\"></span>il <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>los <span class=\"__1 _3\"></span>activos <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>rev<span class=\"__1 _2\"></span>isan, <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>ajustan <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>i <span class=\"__1 _b\"></span>es <span class=\"__1 _b\"></span>necesario, <span class=\"__1 _3\"></span>en <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>fech<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cada <span class=\"__1 _b\"></span>ba<span class=\"__1 _2\"></span>lance.<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "2.8<span class=\"ls0_1\"> In<span class=\"__1 _b\"></span>vers<span class=\"__1 _b\"></span>ione<span class=\"__1 _3\"></span>s i<span class=\"__1 _b\"></span>nmob<span class=\"__1 _3\"></span>il<span class=\"__1 _3\"></span>iar<span class=\"__1 _b\"></span>ias<span class=\"__1 _22\"> </span></span>El <span class=\"__1 _10\"></span>Grupo <span class=\"__1 _c\"></span>clasif<span class=\"__1 _2\"></span>ica <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _10\"></span>\u201cinv<span class=\"__1 _2\"></span>ersiones <span class=\"__1 _10\"></span>i<span class=\"__1 _2\"></span>nmobiliarias\u201d <span class=\"__1 _c\"></span>terr<span class=\"__1 _2\"></span>enos <span class=\"__1 _10\"></span>man<span class=\"__1 _2\"></span>tenidos <span class=\"__1 _c\"></span>para <span class=\"__1 _c\"></span>obtener <span class=\"__1 _c\"></span>rentas <span class=\"__1 _c\"></span>por <span class=\"__1 _c\"></span>alquiler, revalorizarse o ambos y<span class=\"__1 _2\"></span> que no est\u00e1n <span class=\"__1 _2\"></span>ocupa<span class=\"__1 _2\"></span>dos por el Grupo. <span class=\"__1 _2\"></span>El Grupo aplica el mode<span class=\"__1 _2\"></span>lo de coste<span class=\"__1 _22\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "2.9<span class=\"ls0_1\"> Ac<span class=\"__1 _b\"></span>tivo<span class=\"__1 _3\"></span>s i<span class=\"__1 _b\"></span>ntan<span class=\"__1 _b\"></span>gibl<span class=\"__1 _b\"></span>es </span>2.9.1<span class=\"ls0_1\"> <span class=\"ff5\">Ga<span class=\"__1 _b\"></span>stos<span class=\"ff3\"> <span class=\"__1 _b\"></span><span class=\"ff5\">de I<span class=\"__1 _b\"></span>nves<span class=\"__1 _b\"></span>tigac<span class=\"__1 _b\"></span>i\u00f3n <span class=\"__1 _b\"></span>y D<span class=\"__1 _3\"></span>esa<span class=\"__1 _b\"></span>rrol<span class=\"__1 _b\"></span>lo<span class=\"ff3\"> </span></span></span></span></span>Los <span class=\"__1 _b\"></span>gast<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>i<span class=\"__1 _2\"></span>nvestigaci\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>se reconocen <span class=\"__1 _b\"></span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>gasto <span class=\"__1 _3\"></span>cuando se <span class=\"__1 _b\"></span>incurre en <span class=\"__1 _b\"></span>ello<span class=\"__1 _2\"></span>s. <span class=\"__1 _b\"></span>Los costes <span class=\"__1 _3\"></span>incurridos en <span class=\"__1 _d\"></span>proyectos <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>desarrollo<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>(relaciona<span class=\"__1 _2\"></span>dos <span class=\"__1 _d\"></span>con <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"></span>dise\u00f1o <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>los <span class=\"__1 _d\"></span>ensayos<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>cl\u00ednicos<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>productos <span class=\"__1 _d\"></span>nuevos <span class=\"__1 _8\"> </span>o mejorados) <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>reco<span class=\"__1 _2\"></span>nocen <span class=\"__1 _2\"></span>como<span class=\"__1 _2\"></span> activo<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>intangible <span class=\"__1 _2\"></span>cu<span class=\"__1 _2\"></span>ando <span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>probable<span class=\"__1 _2\"></span> q<span class=\"__1 _2\"></span>ue <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>proyec<span class=\"__1 _2\"></span>to vay<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>ser <span class=\"__1 _2\"></span>un <span class=\"__1 _2\"></span>\u00e9x<span class=\"__1 _2\"></span>ito considerando  su <span class=\"__1 _a\"> </span>vi<span class=\"__1 _2\"></span>abilidad  t\u00e9cnica <span class=\"__1 _a\"> </span>y<span class=\"__1 _2\"></span> <span class=\"__1 _11\"> </span>comercia<span class=\"__1 _2\"></span>l;  en <span class=\"__1 _a\"> </span>concreto,  se  capitalizan  cuando <span class=\"__1 _a\"> </span>s<span class=\"__1 _10\"></span>e <span class=\"__1 _11\"> </span>cumplen  los siguientes requisitos: <span class=\"__1 _2\"></span> (i) <span class=\"__1 _17\"> </span>T\u00e9cnicamente, es posible completar <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>a producci\u00f3n del activo <span class=\"__1 _3\"></span>intangible de forma <span class=\"__1 _3\"></span>que pueda estar disponible para su ut<span class=\"__1 _2\"></span>ilizaci\u00f3n o su venta; <span class=\"__1 _2\"></span> (ii) <span class=\"__1 _18\"> </span>La direcci\u00f3n tiene intenci\u00f3n<span class=\"__1 _2\"></span> de completar el activo intangible en cuesti\u00f3n, para us<span class=\"__1 _2\"></span>arlo o venderlo; <span class=\"__1 _9\"></span> (iii) <span class=\"__1 _8\"> </span>La entidad tiene ca<span class=\"__1 _2\"></span>pacidad para utilizar o ve<span class=\"__1 _2\"></span>nder el activ<span class=\"__1 _2\"></span>o intangible; <span class=\"__1 _2\"></span> (iv) <span class=\"__1 _d\"></span>Se <span class=\"__1 _10\"></span>pu<span class=\"__1 _2\"></span>ede <span class=\"__1 _c\"></span>demostrar <span class=\"__1 _d\"></span>la <span class=\"__1 _10\"></span>for<span class=\"__1 _2\"></span>ma <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>que <span class=\"__1 _c\"></span>el <span class=\"__1 _d\"></span>activo <span class=\"__1 _c\"></span>intang<span class=\"__1 _2\"></span>ible <span class=\"__1 _c\"></span>vaya <span class=\"__1 _c\"></span>a <span class=\"__1 _c\"></span>gen<span class=\"__1 _2\"></span>erar <span class=\"__1 _c\"></span>probables<span class=\"__1 _9\"></span> <span class=\"__1 _c\"></span>beneficios econ\u00f3micos en el fut<span class=\"__1 _2\"></span>uro;  (v) <span class=\"__1 _19\"> </span>Se <span class=\"__1 _d\"></span>dispone <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>los <span class=\"__1 _d\"> </span>a<span class=\"__1 _2\"></span>decuados <span class=\"__1 _d\"></span>recurs<span class=\"__1 _2\"></span>os <span class=\"__1 _d\"></span>t\u00e9cnicos, <span class=\"__1 _d\"></span>financieros <span class=\"__1 _8\"> </span>o <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>otro <span class=\"__1 _d\"></span>tipo <span class=\"__1 _d\"></span>para <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>ompletar <span class=\"__1 _d\"></span>el desarrollo y para utilizar e<span class=\"__1 _2\"></span>l activo inta<span class=\"__1 _2\"></span>ngible; y<span class=\"__1 _2\"></span> (vi) <span class=\"__1 _d\"></span>El <span class=\"__1 _14\"></span>dese<span class=\"__1 _2\"></span>mbolso <span class=\"__1 _b\"></span>atribuible <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>activo <span class=\"__1 _b\"></span>intangible <span class=\"__1 _b\"></span>durante <span class=\"__1 _14\"></span>su<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>desarrollo <span class=\"__1 _b\"></span>puede<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>valorarse <span class=\"__1 _b\"></span>de <span class=\"__1 _14\"></span>f<span class=\"__1 _2\"></span>orma <span class=\"__1 _b\"></span>fiable.  Habida <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>uenta <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>naturaleza <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>gastos <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>desar<span class=\"__1 _2\"></span>rollo <span class=\"__1 _9\"></span>i<span class=\"__1 _2\"></span>ncurridos <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>Gr<span class=\"__1 _2\"></span>upo <span class=\"__1 _10\"></span>re<span class=\"__1 _2\"></span>lacionados <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>l desarrollo de f\u00e1r<span class=\"__1 _2\"></span>macos, y <span class=\"__1 _2\"></span>siguiendo la <span class=\"__1 _2\"></span>pr\u00e1ctica hab<span class=\"__1 _2\"></span>itual del sec<span class=\"__1 _2\"></span>tor, se c<span class=\"__1 _2\"></span>onsideran cumplidos<span class=\"__1 _2\"></span> los requisitos<span class=\"__1 _2\"></span> para su activaci\u00f3<span class=\"__1 _2\"></span>n en la fase de re<span class=\"__1 _2\"></span>gistro. Los <span class=\"__1 _b\"></span>costes <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>desarrollo <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>vi<span class=\"__1 _2\"></span>da <span class=\"__1 _b\"></span>\u00fatil <span class=\"__1 _b\"></span>finita <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>reconozc<span class=\"__1 _2\"></span>an <span class=\"__1 _b\"></span>como <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>activo<span class=\"__1 _9\"></span>, <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>amortizan <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>manera<span class=\"__1 _2\"></span> lineal <span class=\"__1 _c\"></span>desde <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>terminaci\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>proy<span class=\"__1 _2\"></span>ecto, <span class=\"__1 _d\"></span>entendido <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>ste <span class=\"__1 _c\"></span>como <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>momento <span class=\"__1 _d\"></span>en <span class=\"__1 _c\"></span>que <span class=\"__1 _c\"></span>se <span class=\"__1 _d\"></span>han <span class=\"__1 _c\"></span>recib<span class=\"__1 _2\"></span>ido <span class=\"__1 _c\"></span>las aprobaciones <span class=\"__1 _9\"></span>oportun<span class=\"__1 _2\"></span>as <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>organismos <span class=\"__1 _9\"></span>reg<span class=\"__1 _2\"></span>uladores<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>S<span class=\"__1 _2\"></span>ociedad <span class=\"__1 _9\"></span>tiene <span class=\"__1 _9\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>capacidad <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>venta <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>l mercado para el <span class=\"__1 _b\"></span>cual se ha recibido <span class=\"__1 _b\"></span>la<span class=\"__1 _2\"></span> autorizaci\u00f3n.<span class=\"__1 _2\"></span> <span class=\"__1 _3\"></span>Dicha vida \u00fatil <span class=\"__1 _b\"></span>es estimada como el per\u00edodo en qu<span class=\"__1 _3\"></span>e se espera <span class=\"__1 _10\"></span>que <span class=\"__1 _10\"></span>se <span class=\"__1 _10\"></span>generen <span class=\"__1 _10\"></span>benefic<span class=\"__1 _2\"></span>ios, <span class=\"__1 _9\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>coincide <span class=\"__1 _10\"></span>normal<span class=\"__1 _2\"></span>mente <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>periodo <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>vigenc<span class=\"__1 _2\"></span>ia <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>patent<span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span><span class=\"ls11\">. </span>Los dem\u00e1s gastos de <span class=\"__1 _2\"></span>desarrollo se reconoce<span class=\"__1 _2\"></span>n como gasto cuan<span class=\"__1 _2\"></span>do se incurre en <span class=\"__1 _2\"></span>ellos. <span class=\"__1 _9\"></span> Los costes de desarrollo prev<span class=\"__1 _2\"></span>iamente reconocidos como gasto no s<span class=\"__1 _2\"></span>e activan como activo intangible en un ejercicio posterior.<span class=\"__1 _2\"></span> 2.9.1.1<span class=\"ls0_1\"> P<span class=\"__1 _3\"></span>rog<span class=\"__1 _b\"></span>rama<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>inf<span class=\"__1 _3\"></span>orm<span class=\"__1 _b\"></span>\u00e1tic<span class=\"__1 _b\"></span>os </span>Las <span class=\"__1 _9\"></span>licencias <span class=\"__1 _10\"></span>para <span class=\"__1 _10\"></span>programas <span class=\"__1 _10\"></span>inform\u00e1ticos <span class=\"__1 _10\"></span>adquiridas <span class=\"__1 _10\"></span>se <span class=\"__1 _10\"></span>activan <span class=\"__1 _9\"></span>por <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ostes <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>ha <span class=\"__1 _10\"></span>incurrido para <span class=\"__1 _3\"></span>adquirir el <span class=\"__1 _b\"></span>pro<span class=\"__1 _2\"></span>grama espec\u00edfico y <span class=\"__1 _b\"></span>preparar<span class=\"__1 _2\"></span>lo pa<span class=\"__1 _3\"></span>ra su <span class=\"__1 _b\"></span>us<span class=\"__1 _2\"></span>o. <span class=\"__1 _3\"></span>Estos costes <span class=\"__1 _b\"></span>se amortizan durante su <span class=\"__1 _b\"></span>vida \u00fatil estimada (genera<span class=\"__1 _2\"></span>lmente a 5 a\u00f1<span class=\"__1 _2\"></span>os).  Los <span class=\"__1 _2\"></span>costes <span class=\"__1 _2\"></span>as<span class=\"__1 _2\"></span>ociados <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>ma<span class=\"__1 _2\"></span>ntenimiento <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>programas <span class=\"__1 _9\"></span>inform\u00e1ticos <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>reconocen <span class=\"__1 _2\"></span>como <span class=\"__1 _2\"></span>gas<span class=\"__1 _2\"></span>to <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>el momento en <span class=\"__1 _b\"></span>que se <span class=\"__1 _3\"></span>incurre en <span class=\"__1 _3\"></span>los <span class=\"__1 _3\"></span>mismos.<span class=\"__1 _2\"></span>No existen en <span class=\"__1 _b\"></span>la actualidad gastos <span class=\"__1 _3\"></span>de desarrollo <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>irectamente atribuibles  al  dise\u00f1o  y  realizac<span class=\"__1 _2\"></span>i\u00f3n  de  pruebas  de  programas  inform\u00e1t<span class=\"__1 _2\"></span>icos  que  sean  identificab<span class=\"__1 _2\"></span>les, singulares y suscept<span class=\"__1 _2\"></span>ibles de ser contro<span class=\"__1 _2\"></span>lados por el Grupo<span class=\"__1 _2\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "2.9.1<span class=\"ls0_1\"> <span class=\"ff5\">Ga<span class=\"__1 _b\"></span>stos<span class=\"ff3\"> <span class=\"__1 _b\"></span><span class=\"ff5\">de I<span class=\"__1 _b\"></span>nves<span class=\"__1 _b\"></span>tigac<span class=\"__1 _b\"></span>i\u00f3n <span class=\"__1 _b\"></span>y D<span class=\"__1 _3\"></span>esa<span class=\"__1 _b\"></span>rrol<span class=\"__1 _b\"></span>lo<span class=\"ff3\"> </span></span></span></span></span>Los <span class=\"__1 _b\"></span>gast<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>i<span class=\"__1 _2\"></span>nvestigaci\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>se reconocen <span class=\"__1 _b\"></span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>gasto <span class=\"__1 _3\"></span>cuando se <span class=\"__1 _b\"></span>incurre en <span class=\"__1 _b\"></span>ello<span class=\"__1 _2\"></span>s. <span class=\"__1 _b\"></span>Los costes <span class=\"__1 _3\"></span>incurridos en <span class=\"__1 _d\"></span>proyectos <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>desarrollo<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>(relaciona<span class=\"__1 _2\"></span>dos <span class=\"__1 _d\"></span>con <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"></span>dise\u00f1o <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>los <span class=\"__1 _d\"></span>ensayos<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>cl\u00ednicos<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>productos <span class=\"__1 _d\"></span>nuevos <span class=\"__1 _8\"> </span>o mejorados) <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>reco<span class=\"__1 _2\"></span>nocen <span class=\"__1 _2\"></span>como<span class=\"__1 _2\"></span> activo<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>intangible <span class=\"__1 _2\"></span>cu<span class=\"__1 _2\"></span>ando <span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>probable<span class=\"__1 _2\"></span> q<span class=\"__1 _2\"></span>ue <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>proyec<span class=\"__1 _2\"></span>to vay<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>ser <span class=\"__1 _2\"></span>un <span class=\"__1 _2\"></span>\u00e9x<span class=\"__1 _2\"></span>ito considerando  su <span class=\"__1 _a\"> </span>vi<span class=\"__1 _2\"></span>abilidad  t\u00e9cnica <span class=\"__1 _a\"> </span>y<span class=\"__1 _2\"></span> <span class=\"__1 _11\"> </span>comercia<span class=\"__1 _2\"></span>l;  en <span class=\"__1 _a\"> </span>concreto,  se  capitalizan  cuando <span class=\"__1 _a\"> </span>s<span class=\"__1 _10\"></span>e <span class=\"__1 _11\"> </span>cumplen  los siguientes requisitos: <span class=\"__1 _2\"></span> (i) <span class=\"__1 _17\"> </span>T\u00e9cnicamente, es posible completar <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>a producci\u00f3n del activo <span class=\"__1 _3\"></span>intangible de forma <span class=\"__1 _3\"></span>que pueda estar disponible para su ut<span class=\"__1 _2\"></span>ilizaci\u00f3n o su venta; <span class=\"__1 _2\"></span> (ii) <span class=\"__1 _18\"> </span>La direcci\u00f3n tiene intenci\u00f3n<span class=\"__1 _2\"></span> de completar el activo intangible en cuesti\u00f3n, para us<span class=\"__1 _2\"></span>arlo o venderlo; <span class=\"__1 _9\"></span> (iii) <span class=\"__1 _8\"> </span>La entidad tiene ca<span class=\"__1 _2\"></span>pacidad para utilizar o ve<span class=\"__1 _2\"></span>nder el activ<span class=\"__1 _2\"></span>o intangible; <span class=\"__1 _2\"></span> (iv) <span class=\"__1 _d\"></span>Se <span class=\"__1 _10\"></span>pu<span class=\"__1 _2\"></span>ede <span class=\"__1 _c\"></span>demostrar <span class=\"__1 _d\"></span>la <span class=\"__1 _10\"></span>for<span class=\"__1 _2\"></span>ma <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>que <span class=\"__1 _c\"></span>el <span class=\"__1 _d\"></span>activo <span class=\"__1 _c\"></span>intang<span class=\"__1 _2\"></span>ible <span class=\"__1 _c\"></span>vaya <span class=\"__1 _c\"></span>a <span class=\"__1 _c\"></span>gen<span class=\"__1 _2\"></span>erar <span class=\"__1 _c\"></span>probables<span class=\"__1 _9\"></span> <span class=\"__1 _c\"></span>beneficios econ\u00f3micos en el fut<span class=\"__1 _2\"></span>uro;  (v) <span class=\"__1 _19\"> </span>Se <span class=\"__1 _d\"></span>dispone <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>los <span class=\"__1 _d\"> </span>a<span class=\"__1 _2\"></span>decuados <span class=\"__1 _d\"></span>recurs<span class=\"__1 _2\"></span>os <span class=\"__1 _d\"></span>t\u00e9cnicos, <span class=\"__1 _d\"></span>financieros <span class=\"__1 _8\"> </span>o <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>otro <span class=\"__1 _d\"></span>tipo <span class=\"__1 _d\"></span>para <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>ompletar <span class=\"__1 _d\"></span>el desarrollo y para utilizar e<span class=\"__1 _2\"></span>l activo inta<span class=\"__1 _2\"></span>ngible; y<span class=\"__1 _2\"></span> (vi) <span class=\"__1 _d\"></span>El <span class=\"__1 _14\"></span>dese<span class=\"__1 _2\"></span>mbolso <span class=\"__1 _b\"></span>atribuible <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>activo <span class=\"__1 _b\"></span>intangible <span class=\"__1 _b\"></span>durante <span class=\"__1 _14\"></span>su<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>desarrollo <span class=\"__1 _b\"></span>puede<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>valorarse <span class=\"__1 _b\"></span>de <span class=\"__1 _14\"></span>f<span class=\"__1 _2\"></span>orma <span class=\"__1 _b\"></span>fiable.  Habida <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>uenta <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>naturaleza <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>gastos <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>desar<span class=\"__1 _2\"></span>rollo <span class=\"__1 _9\"></span>i<span class=\"__1 _2\"></span>ncurridos <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>Gr<span class=\"__1 _2\"></span>upo <span class=\"__1 _10\"></span>re<span class=\"__1 _2\"></span>lacionados <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>l desarrollo de f\u00e1r<span class=\"__1 _2\"></span>macos, y <span class=\"__1 _2\"></span>siguiendo la <span class=\"__1 _2\"></span>pr\u00e1ctica hab<span class=\"__1 _2\"></span>itual del sec<span class=\"__1 _2\"></span>tor, se c<span class=\"__1 _2\"></span>onsideran cumplidos<span class=\"__1 _2\"></span> los requisitos<span class=\"__1 _2\"></span> para su activaci\u00f3<span class=\"__1 _2\"></span>n en la fase de re<span class=\"__1 _2\"></span>gistro. Los <span class=\"__1 _b\"></span>costes <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>desarrollo <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>vi<span class=\"__1 _2\"></span>da <span class=\"__1 _b\"></span>\u00fatil <span class=\"__1 _b\"></span>finita <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>reconozc<span class=\"__1 _2\"></span>an <span class=\"__1 _b\"></span>como <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>activo<span class=\"__1 _9\"></span>, <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>amortizan <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>manera<span class=\"__1 _2\"></span> lineal <span class=\"__1 _c\"></span>desde <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>terminaci\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>proy<span class=\"__1 _2\"></span>ecto, <span class=\"__1 _d\"></span>entendido <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>ste <span class=\"__1 _c\"></span>como <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>momento <span class=\"__1 _d\"></span>en <span class=\"__1 _c\"></span>que <span class=\"__1 _c\"></span>se <span class=\"__1 _d\"></span>han <span class=\"__1 _c\"></span>recib<span class=\"__1 _2\"></span>ido <span class=\"__1 _c\"></span>las aprobaciones <span class=\"__1 _9\"></span>oportun<span class=\"__1 _2\"></span>as <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>organismos <span class=\"__1 _9\"></span>reg<span class=\"__1 _2\"></span>uladores<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>S<span class=\"__1 _2\"></span>ociedad <span class=\"__1 _9\"></span>tiene <span class=\"__1 _9\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>capacidad <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>venta <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>l mercado para el <span class=\"__1 _b\"></span>cual se ha recibido <span class=\"__1 _b\"></span>la<span class=\"__1 _2\"></span> autorizaci\u00f3n.<span class=\"__1 _2\"></span> <span class=\"__1 _3\"></span>Dicha vida \u00fatil <span class=\"__1 _b\"></span>es estimada como el per\u00edodo en qu<span class=\"__1 _3\"></span>e se espera <span class=\"__1 _10\"></span>que <span class=\"__1 _10\"></span>se <span class=\"__1 _10\"></span>generen <span class=\"__1 _10\"></span>benefic<span class=\"__1 _2\"></span>ios, <span class=\"__1 _9\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>coincide <span class=\"__1 _10\"></span>normal<span class=\"__1 _2\"></span>mente <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>periodo <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>vigenc<span class=\"__1 _2\"></span>ia <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>patent<span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span><span class=\"ls11\">. </span>Los dem\u00e1s gastos de <span class=\"__1 _2\"></span>desarrollo se reconoce<span class=\"__1 _2\"></span>n como gasto cuan<span class=\"__1 _2\"></span>do se incurre en <span class=\"__1 _2\"></span>ellos. <span class=\"__1 _9\"></span> Los costes de desarrollo prev<span class=\"__1 _2\"></span>iamente reconocidos como gasto no s<span class=\"__1 _2\"></span>e activan como activo intangible en un ejercicio posterior.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "2.10<span class=\"ls0_1\"> P<span class=\"__1 _3\"></span>\u00e9r<span class=\"__1 _3\"></span>did<span class=\"__1 _3\"></span>as<span class=\"__1 _3\"></span> po<span class=\"__1 _3\"></span>r <span class=\"__1 _3\"></span>det<span class=\"__1 _b\"></span>eri<span class=\"__1 _3\"></span>or<span class=\"__1 _3\"></span>o d<span class=\"__1 _3\"></span>el<span class=\"__1 _b\"></span> val<span class=\"__1 _b\"></span>or d<span class=\"__1 _3\"></span>e a<span class=\"__1 _b\"></span>ctiv<span class=\"__1 _b\"></span>os n<span class=\"__1 _b\"></span>o fi<span class=\"__1 _b\"></span>nanc<span class=\"__1 _b\"></span>iero<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span> </span>Los <span class=\"__1 _2\"></span>activos <span class=\"__1 _9\"></span>i<span class=\"__1 _2\"></span>ntangibles <span class=\"__1 _2\"></span>q<span class=\"__1 _2\"></span>ue <span class=\"__1 _9\"></span>tienen <span class=\"__1 _2\"></span>u<span class=\"__1 _2\"></span>na <span class=\"__1 _2\"></span>vida <span class=\"__1 _9\"></span>\u00fatil <span class=\"__1 _9\"></span>indefinida <span class=\"__1 _9\"></span>o <span class=\"__1 _9\"></span>los <span class=\"__1 _2\"></span>act<span class=\"__1 _2\"></span>ivos <span class=\"__1 _9\"></span>intangibles <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>est\u00e1<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>en <span class=\"__1 _c\"></span>desarr<span class=\"__1 _2\"></span>ollo no <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>amortizan, <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>ino <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>somete<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>anualmente <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>pruebas <span class=\"__1 _9\"></span>para <span class=\"__1 _9\"></span>determ<span class=\"__1 _2\"></span>inar <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _9\"></span>eventuales <span class=\"__1 _9\"></span>p\u00e9rd<span class=\"__1 _2\"></span>idas <span class=\"__1 _9\"></span>de valor <span class=\"__1 _b\"></span>por deterioro. <span class=\"__1 _b\"></span>Los activos <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>ujetos <span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>amortizaci\u00f3n se someten <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>evisiones <span class=\"__1 _3\"></span>para <span class=\"__1 _3\"></span>determinar l<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>exist<span class=\"__1 _2\"></span>encia de <span class=\"__1 _10\"></span>p\u00e9rdidas <span class=\"__1 _c\"></span>por <span class=\"__1 _10\"></span>deterioro <span class=\"__1 _c\"></span>siempre <span class=\"__1 _c\"></span>que <span class=\"__1 _c\"></span>alg\u00fan <span class=\"__1 _10\"></span>suc<span class=\"__1 _2\"></span>eso <span class=\"__1 _10\"></span>o <span class=\"__1 _c\"></span>cambio <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>las <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>ircunstancias <span class=\"__1 _10\"></span>in<span class=\"__1 _2\"></span>dique <span class=\"__1 _10\"></span>que <span class=\"__1 _c\"></span>el <span class=\"__1 _10\"></span>va<span class=\"__1 _2\"></span>lor contable <span class=\"__1 _9\"></span>puede <span class=\"__1 _10\"></span>no <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>er <span class=\"__1 _9\"></span>recupera<span class=\"__1 _2\"></span>ble. <span class=\"__1 _9\"></span>Se <span class=\"__1 _10\"></span>reconoce <span class=\"__1 _10\"></span>una <span class=\"__1 _9\"></span>p\u00e9rdida <span class=\"__1 _10\"></span>por <span class=\"__1 _9\"></span>deterioro <span class=\"__1 _10\"></span>del <span class=\"__1 _10\"></span>valor <span class=\"__1 _9\"></span>por <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>importe <span class=\"__1 _10\"></span>po<span class=\"__1 _9\"></span>r <span class=\"__1 _9\"></span>el que el <span class=\"__1 _3\"></span>valor contable del activo excede de <span class=\"__1 _b\"></span>su importe recuperable. El importe recuperable es el <span class=\"__1 _b\"></span>may<span class=\"__1 _2\"></span>or entre el <span class=\"__1 _2\"></span>va<span class=\"__1 _2\"></span>lor <span class=\"__1 _2\"></span>razo<span class=\"__1 _2\"></span>nable <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>un <span class=\"__1 _2\"></span>ac<span class=\"__1 _2\"></span>tivo <span class=\"__1 _9\"></span>menos <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>costes <span class=\"__1 _9\"></span>para<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>venta <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>valor <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>uso. <span class=\"__1 _9\"></span>A <span class=\"__1 _9\"></span>efectos <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>evaluar <span class=\"__1 _9\"></span>las p\u00e9rdidas <span class=\"__1 _2\"></span>por <span class=\"__1 _2\"></span>deterioro<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>valor, <span class=\"__1 _2\"></span>lo<span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span> ac<span class=\"__1 _2\"></span>tivos <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>agrup<span class=\"__1 _2\"></span>an <span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>nivel <span class=\"__1 _2\"></span>m\u00e1s<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>bajo <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>el<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>hay <span class=\"__1 _2\"></span>flujos<span class=\"__1 _2\"></span> d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>entrada de efectivo en <span class=\"__1 _2\"></span>gran <span class=\"__1 _2\"></span>medida <span class=\"__1 _2\"></span>independientes <span class=\"__1 _2\"></span>(unidades gener<span class=\"__1 _2\"></span>adoras d<span class=\"__1 _2\"></span>e efectivo).<span class=\"__1 _9\"></span> Las<span class=\"__1 _2\"></span> p\u00e9rdidas por <span class=\"__1 _2\"></span>deterioro<span class=\"__1 _22\"> </span>de <span class=\"__1 _10\"></span>valor <span class=\"__1 _c\"></span>previas <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>act<span class=\"__1 _2\"></span>ivos <span class=\"__1 _10\"></span>no <span class=\"__1 _c\"></span>financieros <span class=\"__1 _c\"></span>(distintos <span class=\"__1 _c\"></span>al <span class=\"__1 _10\"></span>fondo <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>co<span class=\"__1 _2\"></span>mercio) <span class=\"__1 _10\"></span>se<span class=\"__1 _9\"></span> <span class=\"__1 _c\"></span>revisan <span class=\"__1 _c\"></span>para <span class=\"__1 _10\"></span>cons<span class=\"__1 _2\"></span>iderar <span class=\"__1 _c\"></span>su posible reversi\u00f3n en cad<span class=\"__1 _2\"></span>a fecha en la qu<span class=\"__1 _2\"></span>e se presenta informac<span class=\"__1 _2\"></span>i\u00f3n financiera.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "2.11<span class=\"ls0_1\"> Ar<span class=\"__1 _b\"></span>rend<span class=\"__1 _b\"></span>amie<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>os </span>El <span class=\"__1 _c\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _d\"></span>tiene <span class=\"__1 _d\"></span>arrendadas<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>varias <span class=\"__1 _d\"></span>oficinas, <span class=\"__1 _d\"></span>almacenes, <span class=\"__1 _d\"></span>equipos <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>autom\u00f3viles. <span class=\"__1 _d\"></span>Los <span class=\"__1 _d\"></span>contratos <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>alquiler<span class=\"__1 _2\"></span> suelen <span class=\"__1 _b\"></span>ser <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>per\u00edodos <span class=\"__1 _b\"></span>fij<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>dos <span class=\"__1 _b\"></span><span class=\"ls8\">a <span class=\"__1 _b\"></span><span class=\"ls0_1\">cu<span class=\"__1 _2\"></span>atro <span class=\"__1 _b\"></span>a\u00f1os, <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>pueden <span class=\"__1 _b\"></span>cont<span class=\"__1 _2\"></span>ener <span class=\"__1 _b\"></span>opciones <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>pr\u00f3rroga. <span class=\"__1 _b\"></span>Las<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>condiciones </span></span>de <span class=\"__1 _c\"></span>arrendamiento<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>ne<span class=\"__1 _2\"></span>gocian <span class=\"__1 _c\"></span>ind<span class=\"__1 _2\"></span>ividualmente <span class=\"__1 _c\"></span>y <span class=\"__1 _d\"></span>contienen <span class=\"__1 _d\"></span>una <span class=\"__1 _c\"></span>amplia <span class=\"__1 _d\"></span>gama <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>t\u00e9rminos <span class=\"__1 _d\"></span>y <span class=\"__1 _c\"></span>condiciones<span class=\"__1 _22\"> </span>diferentes. Los<span class=\"__1 _2\"></span> acuerdos de arren<span class=\"__1 _2\"></span>damiento no<span class=\"__1 _2\"></span> imponen ning<span class=\"__1 _2\"></span>\u00fan compromis<span class=\"__1 _2\"></span>o para <span class=\"__1 _9\"></span>el Grupo y no p<span class=\"__1 _2\"></span>ueden ser<span class=\"__1 _2\"></span> utilizados como gara<span class=\"__1 _2\"></span>nt\u00eda para la obtenci\u00f3n d<span class=\"__1 _2\"></span>e un pr\u00e9stamo.<span class=\"__1 _9\"></span> Los <span class=\"__1 _c\"></span>contratos <span class=\"__1 _d\"></span>pueden <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>ontener <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>mponentes <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>arrendam<span class=\"__1 _2\"></span>iento <span class=\"__1 _c\"></span>y <span class=\"__1 _d\"></span>no <span class=\"__1 _c\"></span>arrenda<span class=\"__1 _2\"></span>miento. <span class=\"__1 _d\"></span>El <span class=\"__1 _10\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _c\"></span>asigna<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>la contraprestaci\u00f3n en el cont<span class=\"__1 _2\"></span>rato a los componentes de <span class=\"__1 _2\"></span>arr<span class=\"__1 _2\"></span>endamiento y no arrendami<span class=\"__1 _2\"></span>ento en funci\u00f3n de sus precios <span class=\"__1 _2\"></span>independien<span class=\"__1 _2\"></span>tes r<span class=\"__1 _2\"></span>elativos. <span class=\"__1 _2\"></span>S<span class=\"__1 _2\"></span>in <span class=\"__1 _2\"></span>embargo, <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>arrendamientos <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>inmuebles <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>los q<span class=\"__1 _2\"></span>ue <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>Grupo es un <span class=\"__1 _2\"></span>arrendatario<span class=\"__1 _2\"></span>, ha <span class=\"__1 _2\"></span>opta<span class=\"__1 _2\"></span>do por <span class=\"__1 _2\"></span>no <span class=\"__1 _2\"></span>separar <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>componentes<span class=\"__1 _2\"></span> de <span class=\"__1 _2\"></span>arrendam<span class=\"__1 _2\"></span>iento <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>no <span class=\"__1 _2\"></span>arrendamiento, <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>e<span class=\"__1 _9\"></span><span class=\"ls8\">n </span>su lugar los contabi<span class=\"__1 _2\"></span>liza como un \u00fanico co<span class=\"__1 _2\"></span>mponente de arrendam<span class=\"__1 _2\"></span>iento.<span class=\"__1 _2\"></span> Los t\u00e9rminos del<span class=\"__1 _2\"></span> arrendamiento<span class=\"__1 _2\"></span> se negocia<span class=\"__1 _2\"></span>n sobre un<span class=\"__1 _2\"></span>a base individua<span class=\"__1 _2\"></span>l y contien<span class=\"__1 _2\"></span>en una amplia v<span class=\"__1 _2\"></span>ariedad de t\u00e9rminos <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>condiciones. <span class=\"__1 _10\"></span>Los<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>contratos <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>arr<span class=\"__1 _2\"></span>endamiento <span class=\"__1 _10\"></span>no <span class=\"__1 _10\"></span>imponen <span class=\"__1 _10\"></span>n<span class=\"__1 _2\"></span>ing\u00fan <span class=\"__1 _9\"></span>otr<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>cov<span class=\"__1 _9\"></span>enant <span class=\"__1 _10\"></span>distinto <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>las garant\u00edas rea<span class=\"__1 _2\"></span>les en los <span class=\"__1 _2\"></span>acti<span class=\"__1 _2\"></span>vos arrendados<span class=\"__1 _2\"></span> que s<span class=\"__1 _2\"></span>e ma<span class=\"__1 _2\"></span>ntienen por <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>arrendador. <span class=\"__1 _2\"></span>Los activos <span class=\"__1 _2\"></span>arrendados <span class=\"__1 _2\"></span>no pueden usarse como <span class=\"__1 _2\"></span>garant\u00eda a efectos <span class=\"__1 _2\"></span>de la deuda f<span class=\"__1 _2\"></span>inanciera.<span class=\"__1 _2\"></span> Los <span class=\"__1 _10\"></span>ac<span class=\"__1 _2\"></span>tivos <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>pasivos <span class=\"__1 _c\"></span>q<span class=\"__1 _2\"></span>ue <span class=\"__1 _c\"></span>surgen <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>un <span class=\"__1 _c\"></span>arren<span class=\"__1 _2\"></span>damiento <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>v<span class=\"__1 _2\"></span>aloran <span class=\"__1 _c\"></span>in<span class=\"__1 _2\"></span>icia<span class=\"__1 _2\"></span>lmente <span class=\"__1 _c\"></span>sobre <span class=\"__1 _c\"></span>una <span class=\"__1 _d\"></span>base <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>v<span class=\"__1 _2\"></span>alor actual. <span class=\"__1 _18\"> </span>Los <span class=\"__1 _19\"> </span>pasivos <span class=\"__1 _18\"> </span>por <span class=\"__1 _18\"> </span>arrendamiento <span class=\"__1 _18\"> </span>i<span class=\"__1 _3\"></span>ncluyen <span class=\"__1 _18\"> </span>el <span class=\"__1 _19\"> </span>valor <span class=\"__1 _18\"> </span>actual <span class=\"__1 _20\"> </span>neto <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>lo<span class=\"__1 _2\"></span>s <span class=\"__1 _20\"> </span>siguientes <span class=\"__1 _20\"> </span>pagos <span class=\"__1 _18\"> </span>por arrendamiento:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>pagos <span class=\"__1 _9\"></span>fijos <span class=\"__1 _9\"></span>(incluidos <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>pagos <span class=\"__1 _9\"></span>fijos <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>esenc<span class=\"__1 _2\"></span>ia), <span class=\"__1 _9\"></span>menos <span class=\"__1 _10\"></span>cualquier <span class=\"__1 _9\"></span>incent<span class=\"__1 _2\"></span>ivo <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>arrendamiento <span class=\"__1 _10\"></span>a </span>cobrar. \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span><span class=\"ls8\">pag</span>os <span class=\"__1 _9\"></span>variables <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>arr<span class=\"__1 _2\"></span>endamiento <span class=\"__1 _10\"></span>que <span class=\"__1 _9\"></span>dependen <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _9\"></span>\u00edndice <span class=\"__1 _9\"></span>o <span class=\"__1 _9\"></span>un <span class=\"__1 _9\"></span>t<span class=\"__1 _2\"></span>ipo, <span class=\"__1 _9\"></span>inicialmente <span class=\"__1 _9\"></span>v<span class=\"__1 _2\"></span>alorados </span>con arreglo al \u00edndic<span class=\"__1 _2\"></span>e o tipo en la fech<span class=\"__1 _2\"></span>a de comienzo.<span class=\"__1 _9\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>importes que se esp<span class=\"__1 _2\"></span>era que abone <span class=\"__1 _2\"></span>el Grupo en concepto d<span class=\"__1 _2\"></span>e garant\u00edas de<span class=\"__1 _2\"></span>l valor residual.<span class=\"__1 _9\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>el <span class=\"__1 _c\"></span>prec<span class=\"__1 _2\"></span>io <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>ejerc<span class=\"__1 _2\"></span>icio <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>una <span class=\"__1 _d\"></span>opci\u00f3n <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>compra<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>i <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>Grupo <span class=\"__1 _d\"></span>tiene <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>cert<span class=\"__1 _2\"></span>eza <span class=\"__1 _d\"></span>razonable <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>qu<span class=\"__1 _2\"></span>e </span>ejercer\u00e1 esa opc<span class=\"__1 _2\"></span>i\u00f3n, y \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>pagos <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>penalizaciones <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _2\"></span>resc<span class=\"__1 _2\"></span>isi\u00f3n <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>arren<span class=\"__1 _2\"></span>damiento, <span class=\"__1 _2\"></span>si<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>lazo <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>arr<span class=\"__1 _2\"></span>endamiento <span class=\"__1 _2\"></span>re<span class=\"__1 _2\"></span>fleja <span class=\"__1 _2\"></span>el<span class=\"__1 _2\"></span> </span>ejercicio por el Grupo <span class=\"__1 _2\"></span>de esa opci\u00f3n.<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>los <span class=\"__1 _8\"> </span>p<span class=\"__1 _2\"></span>agos <span class=\"__1 _a\"> </span>por <span class=\"__1 _a\"> </span>arr<span class=\"__1 _2\"></span>endamiento <span class=\"__1 _a\"> </span>a <span class=\"__1 _a\"> </span>realizars<span class=\"__1 _2\"></span>e <span class=\"__1 _8\"> </span>b<span class=\"__1 _2\"></span>ajo <span class=\"__1 _a\"> </span>opciones <span class=\"__1 _11\"> </span>de <span class=\"__1 _a\"> </span>pr\u00f3rroga <span class=\"__1 _a\"> </span>razonablem<span class=\"__1 _2\"></span>ente <span class=\"__1 _a\"> </span>ciertas<span class=\"__1 _2\"></span> </span>tambi\u00e9n se incluyen en<span class=\"__1 _2\"></span> la valoraci\u00f3n de<span class=\"__1 _2\"></span>l pasivo.<span class=\"__1 _2\"></span> En <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"> </span>ac<span class=\"__1 _2\"></span>tualidad <span class=\"__1 _8\"> </span>pr\u00e1cticamente<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>to<span class=\"__1 _2\"></span>talidad <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>los <span class=\"__1 _8\"> </span>arrendamientos <span class=\"__1 _8\"> </span>firmados <span class=\"__1 _8\"> </span>por <span class=\"__1 _8\"> </span>el <span class=\"__1 _8\"> </span>Grupo <span class=\"__1 _8\"> </span>contienen <span class=\"__1 _8\"> </span>un componente <span class=\"__1 _2\"></span>f<span class=\"__1 _2\"></span>ijo, <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>so<span class=\"__1 _2\"></span>lo <span class=\"__1 _2\"></span>var<span class=\"__1 _2\"></span>\u00eda <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>uando <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>lleva <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>abo <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>ac<span class=\"__1 _2\"></span>tualizaci\u00f3n <span class=\"__1 _9\"></span>anual <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>rentas <span class=\"__1 _9\"></span>ligada <span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>un <span class=\"__1 _2\"></span>\u00edndice de precios, <span class=\"__1 _2\"></span>y que <span class=\"__1 _2\"></span>se recog<span class=\"__1 _2\"></span>e en <span class=\"__1 _2\"></span>los pasivos<span class=\"__1 _2\"></span> por <span class=\"__1 _2\"></span>arrendamiento <span class=\"__1 _2\"></span>en el <span class=\"__1 _2\"></span>momento <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>el que s<span class=\"__1 _2\"></span>e conoce <span class=\"__1 _2\"></span>su va<span class=\"__1 _2\"></span>lor definitivo.  Los pagos por arrend<span class=\"__1 _2\"></span>amiento se desc<span class=\"__1 _2\"></span>uentan usando el<span class=\"__1 _2\"></span> tipo de <span class=\"__1 _2\"></span>inter\u00e9s <span class=\"__1 _2\"></span>impl\u00edcito en <span class=\"__1 _2\"></span>el arrendamiento. Si <span class=\"__1 _2\"></span>ese tipo no se puede determina<span class=\"__1 _2\"></span>r f\u00e1cilmente, que es genera<span class=\"__1 _2\"></span>lmente el caso para los arr<span class=\"__1 _2\"></span>endamientos en e<span class=\"__1 _2\"></span>l Grupo, se <span class=\"__1 _2\"></span>us<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>tipo <span class=\"__1 _9\"></span>increment<span class=\"__1 _2\"></span>al <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>ndeudamiento <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>arrendatario,<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>sien<span class=\"__1 _2\"></span>do <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>tipo <span class=\"__1 _9\"></span>que<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>el <span class=\"__1 _9\"></span>arrendatari<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>ind<span class=\"__1 _2\"></span>ividu<span class=\"__1 _9\"></span>al tendr\u00eda <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>pagar <span class=\"__1 _b\"></span>para <span class=\"__1 _b\"></span>pedi<span class=\"__1 _2\"></span>r <span class=\"__1 _b\"></span>prestados <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>fondos <span class=\"__1 _b\"></span>neces<span class=\"__1 _2\"></span>arios <span class=\"__1 _b\"></span>para <span class=\"__1 _b\"></span>obtener <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>activo <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>val<span class=\"__1 _2\"></span>or <span class=\"__1 _b\"></span>similar <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>activo por derecho de uso <span class=\"__1 _2\"></span>en un entorno econ\u00f3mico<span class=\"__1 _2\"></span> similar con t\u00e9r<span class=\"__1 _2\"></span>minos, garant\u00edas y<span class=\"__1 _2\"></span> condiciones similares.<span class=\"__1 _9\"></span> Para <span class=\"__1 _b\"></span>determi<span class=\"__1 _2\"></span>nar <span class=\"__1 _b\"></span>el <span class=\"__1 _3\"></span>tipo <span class=\"__1 _b\"></span>incr<span class=\"__1 _2\"></span>emental <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>end<span class=\"__1 _2\"></span>eudamient<span class=\"__1 _2\"></span>o, <span class=\"__1 _b\"></span>el <span class=\"__1 _3\"></span>Grupo <span class=\"__1 _b\"></span>ca<span class=\"__1 _2\"></span>lcula <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>manera <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span>nual <span class=\"__1 _b\"></span>su<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>prima <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>riesg<span class=\"__1 _2\"></span>o y aplica los siguientes \u00edn<span class=\"__1 _2\"></span>dices para cada d<span class=\"__1 _2\"></span>ivisa funcion<span class=\"__1 _2\"></span>al:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _10\"></span>EUR: EURIBOR <span class=\"__1 _2\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _10\"></span>USD: LIBOR  <span class=\"__1 _2\"></span> </span>Por <span class=\"__1 _d\"></span>otro <span class=\"__1 _8\"> </span>lado, <span class=\"__1 _d\"></span>como <span class=\"__1 _8\"> </span>cada <span class=\"__1 _8\"> </span>arrendamiento <span class=\"__1 _d\"></span>tiene <span class=\"__1 _8\"> </span>un <span class=\"__1 _d\"></span>plazo <span class=\"__1 _8\"> </span>diferente, <span class=\"__1 _d\"> </span>las <span class=\"__1 _8\"> </span>referencias <span class=\"__1 _8\"> </span>variables <span class=\"__1 _d\"></span>(EURI<span class=\"__1 _2\"></span>BOR<span class=\"__1 _9\"></span><span class=\"lsa\">, </span>LIBOR) se <span class=\"__1 _2\"></span>han s<span class=\"__1 _2\"></span>ustituido p<span class=\"__1 _2\"></span>or el <span class=\"__1 _2\"></span>tipo swa<span class=\"__1 _2\"></span>p a ca<span class=\"__1 _2\"></span>da fech<span class=\"__1 _2\"></span>a de <span class=\"__1 _2\"></span>vencimiento. <span class=\"__1 _2\"></span>De <span class=\"__1 _2\"></span>este modo<span class=\"__1 _2\"></span>, cada <span class=\"__1 _2\"></span>contrato t<span class=\"__1 _2\"></span>iene<span class=\"__1 _22\"> </span>un <span class=\"__1 _2\"></span>tipo <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>descuento <span class=\"__1 _2\"></span>di<span class=\"__1 _2\"></span>ferente <span class=\"__1 _2\"></span>adapt<span class=\"__1 _2\"></span>ado <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>su <span class=\"__1 _9\"></span>p<span class=\"__1 _2\"></span>lazo, <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>ero <span class=\"__1 _2\"></span>siempre <span class=\"__1 _9\"></span>calculado <span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>partir <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>misma <span class=\"__1 _9\"></span>prima <span class=\"__1 _2\"></span>de riesgo. El <span class=\"__1 _b\"></span>Grupo <span class=\"__1 _14\"></span>est\u00e1<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>expuesto <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>potenciales <span class=\"__1 _b\"></span>incrementos <span class=\"__1 _b\"></span>futuros <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>pagos <span class=\"__1 _14\"></span>v<span class=\"__1 _2\"></span>ariables <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>arrendamiento<span class=\"__1 _2\"></span> <span class=\"__1 _14\"></span>basa<span class=\"__1 _2\"></span>dos en un \u00edndice o tipo, qu<span class=\"__1 _2\"></span>e no est\u00e1n <span class=\"__1 _2\"></span>incluidos en el pasivo<span class=\"__1 _2\"></span> por arrendamiento <span class=\"__1 _2\"></span>hasta que tienen e<span class=\"__1 _2\"></span>fecto. Cuando los <span class=\"__1 _d\"></span>ajustes <span class=\"__1 _d\"></span>a <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>pagos <span class=\"__1 _d\"></span>por <span class=\"__1 _d\"> </span>arr<span class=\"__1 _2\"></span>endamiento <span class=\"__1 _d\"></span>basa<span class=\"__1 _2\"></span>dos <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>u<span class=\"__1 _2\"></span>n <span class=\"__1 _d\"></span>\u00edndice <span class=\"__1 _d\"></span>o <span class=\"__1 _8\"> </span>un <span class=\"__1 _d\"> </span>t<span class=\"__1 _2\"></span>ipo <span class=\"__1 _d\"></span>tie<span class=\"__1 _2\"></span>nen <span class=\"__1 _d\"></span>efecto, <span class=\"__1 _d\"> </span>el <span class=\"__1 _8\"> </span>pasivo <span class=\"__1 _d\"></span>por arrendamiento se eva<span class=\"__1 _2\"></span>l\u00faa de nuevo y s<span class=\"__1 _2\"></span>e ajusta contra <span class=\"__1 _2\"></span>el activo por derech<span class=\"__1 _2\"></span>o de uso.<span class=\"__1 _22\"> </span>Los <span class=\"__1 _9\"></span>pagos <span class=\"__1 _9\"></span>por <span class=\"__1 _10\"></span>arrendamie<span class=\"__1 _2\"></span>nto <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>asigna<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>entre <span class=\"__1 _9\"></span>princ<span class=\"__1 _2\"></span>ipal <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>oste <span class=\"__1 _9\"></span>financiero. <span class=\"__1 _10\"></span>El <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>oste <span class=\"__1 _9\"></span>financiero<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>carga <span class=\"__1 _9\"></span>a resultados <span class=\"__1 _a\"> </span>durante <span class=\"__1 _a\"> </span>el <span class=\"__1 _a\"> </span>periodo <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>arr<span class=\"__1 _2\"></span>endamiento <span class=\"__1 _a\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>forma <span class=\"__1 _a\"> </span>que <span class=\"__1 _a\"> </span>produz<span class=\"__1 _2\"></span>can <span class=\"__1 _a\"> </span>un <span class=\"__1 _a\"> </span>tipo <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>inter\u00e9s <span class=\"__1 _a\"> </span>peri\u00f3dico<span class=\"__1 _2\"></span> constante sobre el sa<span class=\"__1 _2\"></span>ldo restante del pasivo<span class=\"__1 _2\"></span> para cada perio<span class=\"__1 _2\"></span>do.<span class=\"__1 _2\"></span> Los activos por derech<span class=\"__1 _2\"></span>o de uso se val<span class=\"__1 _2\"></span>oran a coste que<span class=\"__1 _2\"></span> comprende lo sigu<span class=\"__1 _2\"></span>iente:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>el importe de la valorac<span class=\"__1 _2\"></span>i\u00f3n inicial del pasivo<span class=\"__1 _2\"></span> por arre<span class=\"__1 _2\"></span>ndamiento<span class=\"__1 _2\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>cualquier <span class=\"__1 _d\"></span>pago <span class=\"__1 _d\"></span>por <span class=\"__1 _c\"></span>arren<span class=\"__1 _2\"></span>damiento <span class=\"__1 _d\"></span>hecho <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>o <span class=\"__1 _c\"></span>antes<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>la <span class=\"__1 _d\"></span>fecha <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>comienzo, <span class=\"__1 _d\"></span>menos <span class=\"__1 _d\"></span>cualquier </span>incentivo por arrendam<span class=\"__1 _2\"></span>iento recibido<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>cualquier coste d<span class=\"__1 _2\"></span>irecto inicial, y<span class=\"__1 _2\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>costes de restaurac<span class=\"__1 _2\"></span>i\u00f3n. </span>Los <span class=\"__1 _2\"></span>activos <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _2\"></span>derecho <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>uso <span class=\"__1 _9\"></span>generalme<span class=\"__1 _2\"></span>nte <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>amortizan <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>form<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>lineal <span class=\"__1 _9\"></span>durante <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>ida <span class=\"__1 _2\"></span>\u00fatil <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>activo <span class=\"__1 _9\"></span>o el <span class=\"__1 _b\"></span>p<span class=\"__1 _2\"></span>lazo de<span class=\"__1 _3\"></span> arrendamiento, el<span class=\"__1 _3\"></span> menor <span class=\"__1 _b\"></span>de los <span class=\"__1 _3\"></span>dos. <span class=\"__1 _3\"></span>Si el<span class=\"__1 _3\"></span> Grupo <span class=\"__1 _b\"></span>ti<span class=\"__1 _2\"></span>ene la <span class=\"__1 _b\"></span>certeza razonable de<span class=\"__1 _3\"></span> ejercer <span class=\"__1 _b\"></span>una opci\u00f3n de compra, el activo p<span class=\"__1 _2\"></span>or derecho de uso se <span class=\"__1 _2\"></span>amortiza durante <span class=\"__1 _2\"></span>la vida \u00fati<span class=\"__1 _2\"></span>l del activo<span class=\"__1 _2\"></span> subyacente.<span class=\"__1 _2\"></span> El <span class=\"__1 _10\"></span>plazo<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _10\"></span>contr<span class=\"__1 _2\"></span>atos <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>arre<span class=\"__1 _2\"></span>ndamiento <span class=\"__1 _c\"></span>se <span class=\"__1 _10\"></span>ha<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>est<span class=\"__1 _2\"></span>imado <span class=\"__1 _10\"></span>a<span class=\"__1 _2\"></span>tendiendo <span class=\"__1 _10\"></span>a<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>per\u00ed<span class=\"__1 _2\"></span>odo <span class=\"__1 _10\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>revoca<span class=\"__1 _2\"></span>ble <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>cada arrendamiento, <span class=\"__1 _a\"> </span>increment\u00e1ndose <span class=\"__1 _8\"> </span>d<span class=\"__1 _2\"></span>icho <span class=\"__1 _8\"> </span>per\u00edodo <span class=\"__1 _8\"> </span>en <span class=\"__1 _a\"> </span>los <span class=\"__1 _8\"> </span>periodos<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>cubiertos <span class=\"__1 _8\"> </span>por<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>opci\u00f3n <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>rescindir <span class=\"__1 _8\"> </span>el<span class=\"__1 _2\"></span> contrato al tener el Gru<span class=\"__1 _2\"></span>po la c<span class=\"__1 _2\"></span>erteza razonable d<span class=\"__1 _2\"></span>e que dicha opci\u00f3n <span class=\"__1 _2\"></span>no iba a ser ej<span class=\"__1 _2\"></span>ercitada. <span class=\"__1 _2\"></span> Los <span class=\"__1 _1a\"> </span>juicios <span class=\"__1 _1a\"> </span>aplicados <span class=\"__1 _1a\"> </span>p<span class=\"__1 _2\"></span>ara <span class=\"__1 _1a\"> </span>determi<span class=\"__1 _2\"></span>nar <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>existenc<span class=\"__1 _2\"></span>ia <span class=\"__1 _15\"> </span>o <span class=\"__1 _13\"> </span>no <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>la <span class=\"__1 _1a\"> </span>certeza<span class=\"__1 _2\"></span> <span class=\"__1 _1a\"> </span>razonable <span class=\"__1 _1a\"> </span>han <span class=\"__1 _1a\"> </span>reca\u00ed<span class=\"__1 _2\"></span>do fundamentalmente <span class=\"__1 _2\"></span>en dos aspectos:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Si <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _d\"></span>Grupo <span class=\"__1 _d\"></span>no <span class=\"__1 _d\"></span><span class=\"ls8\">ha</span> <span class=\"__1 _d\"></span>ejerc<span class=\"__1 _2\"></span>ido <span class=\"__1 _d\"></span>acciones <span class=\"__1 _d\"></span>para <span class=\"__1 _d\"></span>cancelar <span class=\"__1 _d\"></span>un <span class=\"__1 _d\"></span>contrato<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>revocable <span class=\"__1 _d\"></span>o <span class=\"__1 _d\"></span>con <span class=\"__1 _d\"></span>un <span class=\"__1 _c\"></span>v<span class=\"__1 _2\"></span>encimiento<span class=\"__1 _2\"></span> </span>inferior a un a\u00f1o, ent<span class=\"__1 _2\"></span>iende que es<span class=\"__1 _2\"></span>e contrato va a ser p<span class=\"__1 _2\"></span>rorrogado.<span class=\"__1 _9\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Los <span class=\"__1 _8\"> </span>t\u00e9rminos <span class=\"__1 _a\"> </span>y <span class=\"__1 _8\"> </span>con<span class=\"__1 _2\"></span>diciones <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>ontractuales <span class=\"__1 _8\"> </span>aplica<span class=\"__1 _2\"></span>bles <span class=\"__1 _8\"> </span>a <span class=\"__1 _a\"> </span>los <span class=\"__1 _8\"> </span>periodos <span class=\"__1 _a\"> </span>cubiertos <span class=\"__1 _a\"> </span>por <span class=\"__1 _8\"> </span>la <span class=\"__1 _a\"> </span>opci\u00f3n <span class=\"__1 _8\"> </span>d<span class=\"__1 _2\"></span>e </span>rescindir el contrato res<span class=\"__1 _2\"></span>ultaban ventajos<span class=\"__1 _2\"></span>os en relaci\u00f3n <span class=\"__1 _2\"></span>con los<span class=\"__1 _2\"></span> prec<span class=\"__1 _2\"></span>ios de mercado.<span class=\"__1 _2\"></span> El <span class=\"__1 _2\"></span>Grupo <span class=\"__1 _9\"></span>considera <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>todos <span class=\"__1 _9\"></span>los <span class=\"__1 _2\"></span>flujos <span class=\"__1 _9\"></span>derivados <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>dichas <span class=\"__1 _9\"></span>opciones <span class=\"__1 _9\"></span>est\u00e1n <span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>eflejados <span class=\"__1 _2\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>aloraci\u00f3n <span class=\"__1 _9\"></span>de los <span class=\"__1 _8\"> </span>pasivos <span class=\"__1 _8\"> </span>por <span class=\"__1 _8\"> </span>arrendamiento, <span class=\"__1 _8\"> </span>al <span class=\"__1 _8\"> </span>haber <span class=\"__1 _8\"> </span>consi<span class=\"__1 _2\"></span>derado <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>su <span class=\"__1 _8\"> </span>c\u00e1lculo <span class=\"__1 _a\"> </span>la <span class=\"__1 _8\"> </span>totalidad <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>los <span class=\"__1 _8\"> </span>plazos <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>los contratos vigentes, con <span class=\"__1 _2\"></span>independenc<span class=\"__1 _2\"></span>ia de que estos s<span class=\"__1 _2\"></span>ean revocables o no.<span class=\"__1 _9\"></span> Los <span class=\"__1 _18\"> </span>pagos <span class=\"__1 _15\"> </span>asociados <span class=\"__1 _15\"> </span>con <span class=\"__1 _18\"> </span>arrend<span class=\"__1 _2\"></span>amientos <span class=\"__1 _15\"> </span>a <span class=\"__1 _18\"> </span>corto <span class=\"__1 _15\"> </span>plazo <span class=\"__1 _18\"> </span>de <span class=\"__1 _15\"> </span>maquinaria <span class=\"__1 _15\"> </span>y <span class=\"__1 _18\"> </span>veh\u00edculos <span class=\"__1 _15\"> </span>y <span class=\"__1 _18\"> </span>tod<span class=\"__1 _2\"></span>os <span class=\"__1 _18\"> </span>los arrendamientos de <span class=\"__1 _2\"></span>activos de poco val<span class=\"__1 _2\"></span>or se reconoce<span class=\"__1 _2\"></span>n sobre una base <span class=\"__1 _2\"></span>lineal como un g<span class=\"__1 _2\"></span>asto en resultados<span class=\"__1 _2\"></span>. Los <span class=\"__1 _b\"></span>arrendamientos <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>corto <span class=\"__1 _3\"></span>plazo <span class=\"__1 _b\"></span>son <span class=\"__1 _b\"></span>arrendamient<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>plazo <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>arrendam<span class=\"__1 _2\"></span>iento <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>12 <span class=\"__1 _b\"></span>meses <span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>menos.<span class=\"__1 _2\"></span> Los activos de valor red<span class=\"__1 _2\"></span>ucido incluyen eq<span class=\"__1 _2\"></span>uipo inform\u00e1tico y<span class=\"__1 _2\"></span> elementos peque\u00f1<span class=\"__1 _2\"></span>os de mobiliario de of<span class=\"__1 _2\"></span>icina.<span class=\"__1 _9\"></span> 2.11.1<span class=\"ls0_1\"> Op<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span>nes <span class=\"__1 _b\"></span>de p<span class=\"__1 _3\"></span>r\u00f3<span class=\"__1 _3\"></span>rr<span class=\"__1 _3\"></span>oga<span class=\"__1 _3\"></span> y<span class=\"__1 _3\"></span> r<span class=\"__1 _3\"></span>es<span class=\"__1 _b\"></span>cisi<span class=\"__1 _b\"></span>\u00f3n  </span>Varios  contratos  de  alquiler  de <span class=\"__1 _a\"> </span>o<span class=\"__1 _2\"></span>ficinas  y  equipos  incluyen  opciones  de  pr\u00f3rroga  o <span class=\"__1 _11\"> </span>de  terminaci\u00f3n anticipada. Ambas opc<span class=\"__1 _2\"></span>iones s<span class=\"__1 _2\"></span>on ejercitables por el Gr<span class=\"__1 _2\"></span>upo y no por el arrend<span class=\"__1 _2\"></span>ador respectivo.<span class=\"__1 _9\"></span> El <span class=\"__1 _2\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _9\"></span>no <span class=\"__1 _9\"></span>cu<span class=\"__1 _2\"></span>enta <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>in<span class=\"__1 _2\"></span>versi<span class=\"__1 _2\"></span>ones <span class=\"__1 _9\"></span>significativas <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>locales <span class=\"__1 _9\"></span>arr<span class=\"__1 _2\"></span>endados <span class=\"__1 _9\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>incentiven <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>con<span class=\"__1 _2\"></span>tinuidad <span class=\"__1 _9\"></span>o desincentiven <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>rescisi\u00f3n. <span class=\"__1 _9\"></span>En <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ontratos <span class=\"__1 _2\"></span>firmados <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>el G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>establecen <span class=\"__1 _9\"></span>plazos <span class=\"__1 _2\"></span>no <span class=\"__1 _2\"></span>revoc<span class=\"__1 _2\"></span>ables <span class=\"__1 _2\"></span>y, en <span class=\"__1 _8\"> </span>algun<span class=\"__1 _2\"></span>os <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>asos, <span class=\"__1 _a\"> </span>se <span class=\"__1 _a\"> </span>especifican <span class=\"__1 _8\"> </span>pen<span class=\"__1 _2\"></span>alizaciones <span class=\"__1 _a\"> </span>adicionales <span class=\"__1 _a\"> </span>que <span class=\"__1 _a\"> </span>consisten <span class=\"__1 _a\"> </span>en  el <span class=\"__1 _8\"> </span>a<span class=\"__1 _2\"></span>bono <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>la <span class=\"__1 _a\"> </span>renta<span class=\"__1 _2\"></span> pendiente hasta el cumplimiento de di<span class=\"__1 _3\"></span>chos plazos. El Grupo incorpora estas posibles <span class=\"__1 _b\"></span>p<span class=\"__1 _2\"></span>enalizaciones<span class=\"__1 _2\"></span> en <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>a medida <span class=\"__1 _d\"></span>en <span class=\"__1 _8\"> </span>que, <span class=\"__1 _d\"></span>como <span class=\"__1 _d\"></span>se <span class=\"__1 _8\"> </span>indicaba <span class=\"__1 _d\"></span>anter<span class=\"__1 _2\"></span>iormente, <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>plazos <span class=\"__1 _d\"></span>considerados<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>incorporan <span class=\"__1 _d\"> </span>a<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>los <span class=\"__1 _8\"> </span>plazos <span class=\"__1 _d\"></span>no revocables los perio<span class=\"__1 _2\"></span>dos cubiertos<span class=\"__1 _2\"></span> por la opci\u00f3<span class=\"__1 _2\"></span>n de rescindir el contrato<span class=\"__1 _2\"></span>.<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "2.<span class=\"__1 _3\"></span>12 I<span class=\"__1 _3\"></span>nve<span class=\"__1 _b\"></span>rsio<span class=\"__1 _b\"></span>nes <span class=\"__1 _3\"></span>y o<span class=\"__1 _b\"></span>tros<span class=\"__1 _b\"></span> act<span class=\"__1 _3\"></span>iv<span class=\"__1 _3\"></span>os<span class=\"__1 _b\"></span> fina<span class=\"__1 _b\"></span>ncie<span class=\"__1 _3\"></span>ros<span class=\"__1 _b\"></span><span class=\"fs5 fc2\"> <span class=\"fs1_1 fc0_1\"> </span></span>2.12.1<span class=\"ls0_1\"> Cl<span class=\"__1 _b\"></span>asif<span class=\"__1 _3\"></span>ic<span class=\"__1 _3\"></span>aci<span class=\"__1 _b\"></span>\u00f3n </span>El <span class=\"ls0_1\">Grupo clas<span class=\"__1 _2\"></span>ifica sus activos<span class=\"__1 _2\"></span> financieros en las sig<span class=\"__1 _2\"></span>uientes categor\u00edas<span class=\"__1 _2\"></span> de <span class=\"__1 _2\"></span>valorac<span class=\"__1 _2\"></span>i\u00f3n<span class=\"lsa\">: </span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>aquellos que <span class=\"__1 _b\"></span>se valoran con <span class=\"__1 _b\"></span>posteri<span class=\"__1 _2\"></span>oridad a <span class=\"__1 _b\"></span>valor razo<span class=\"__1 _2\"></span>nable (ya <span class=\"__1 _b\"></span>sea con <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ambios en <span class=\"__1 _b\"></span>result<span class=\"__1 _2\"></span>ados </span>o en otro resultado glo<span class=\"__1 _2\"></span>bal), y<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>aquellos que se va<span class=\"__1 _2\"></span>loran a coste am<span class=\"__1 _2\"></span>ortizado. <span class=\"__1 _2\"></span> </span>La <span class=\"__1 _2\"></span>clasificaci\u00f3n <span class=\"__1 _9\"></span>depende <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>modelo <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>negocio <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>entidad <span class=\"__1 _2\"></span>para <span class=\"__1 _9\"></span>gestionar <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>activos <span class=\"__1 _2\"></span>fi<span class=\"__1 _2\"></span>nancieros <span class=\"__1 _2\"></span>y <span class=\"__1 _9\"></span>de los t\u00e9rminos contractu<span class=\"__1 _2\"></span>ales de los<span class=\"__1 _2\"></span> flujos de efectivo.<span class=\"__1 _2\"></span> Para <span class=\"__1 _2\"></span>los <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>valorados <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>valor <span class=\"__1 _2\"></span>razona<span class=\"__1 _2\"></span>ble, <span class=\"__1 _2\"></span>las <span class=\"__1 _9\"></span>ganancias <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>p\u00e9rdidas <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>registr<span class=\"__1 _2\"></span>ar\u00e1n <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>resu<span class=\"__1 _2\"></span>ltados <span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>en otro <span class=\"__1 _8\"> </span>resultado <span class=\"__1 _8\"> </span>global. <span class=\"__1 _8\"> </span>Para <span class=\"__1 _8\"> </span>las <span class=\"__1 _d\"></span>inv<span class=\"__1 _2\"></span>ersiones <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>instrumentos <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>patrimonio <span class=\"__1 _8\"> </span>que <span class=\"__1 _8\"> </span>no <span class=\"__1 _d\"></span>se <span class=\"__1 _8\"> </span>man<span class=\"__1 _2\"></span>tienen <span class=\"__1 _8\"> </span>para negociaci\u00f3n, depender\u00e1 de si el <span class=\"__1 _b\"></span>Gr<span class=\"__1 _2\"></span>upo realiz\u00f3 una <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>lecci\u00f3n irrevocable en <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l momento del <span class=\"__1 _b\"></span>reco<span class=\"__1 _2\"></span>nocimiento inicial para contabilizar <span class=\"__1 _2\"></span>la inversi\u00f3n en pa<span class=\"__1 _2\"></span>trimonio a valor r<span class=\"__1 _2\"></span>azonable con cambi<span class=\"__1 _2\"></span>os en otro resultado glob<span class=\"__1 _2\"></span>al.<span class=\"__1 _9\"></span> El <span class=\"__1 _2\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _9\"></span>reclasifica <span class=\"__1 _9\"></span>las<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>inversiones <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span>uda <span class=\"__1 _9\"></span>cuando<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>solo <span class=\"__1 _10\"></span>cuando <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ambia <span class=\"__1 _9\"></span>su <span class=\"__1 _9\"></span>modelo <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>negocio <span class=\"__1 _9\"></span>para gestionar esos activos.<span class=\"__1 _2\"></span> 2.12.1.1<span class=\"ls0_1\"> Re<span class=\"__1 _b\"></span>conoc<span class=\"__1 _b\"></span>imie<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>o y<span class=\"__1 _b\"></span> ba<span class=\"__1 _3\"></span>ja <span class=\"__1 _b\"></span>en <span class=\"__1 _3\"></span>cue<span class=\"__1 _b\"></span>ntas<span class=\"__1 _3\"></span> </span>Las compras <span class=\"__1 _2\"></span>y ve<span class=\"__1 _2\"></span>ntas conv<span class=\"__1 _2\"></span>encionales <span class=\"__1 _2\"></span>de activos <span class=\"__1 _2\"></span>financ<span class=\"__1 _2\"></span>ieros se <span class=\"__1 _2\"></span>reconocen <span class=\"__1 _2\"></span>en la <span class=\"__1 _2\"></span>fecha d<span class=\"__1 _2\"></span>e negociac<span class=\"__1 _2\"></span>i\u00f3n, la<span class=\"__1 _2\"></span> fecha <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>que el <span class=\"__1 _b\"></span>Grupo se <span class=\"__1 _b\"></span>compromete a <span class=\"__1 _b\"></span>comprar o <span class=\"__1 _b\"></span>vender<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _b\"></span>act<span class=\"__1 _2\"></span>ivo. <span class=\"__1 _b\"></span>L<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>ac<span class=\"__1 _2\"></span>tivos <span class=\"__1 _b\"></span>financi<span class=\"__1 _2\"></span>eros <span class=\"__1 _3\"></span>se <span class=\"__1 _b\"></span>da<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>baj<span class=\"__1 _2\"></span>a 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=\"__1 _2\"></span>do sustancialmente<span class=\"__1 _2\"></span> todos los riesg<span class=\"__1 _2\"></span>os y beneficios inheren<span class=\"__1 _2\"></span>tes a la propie<span class=\"__1 _2\"></span>dad.<span class=\"__1 _9\"></span> 2.12.1.2<span class=\"ls0_1\"> V<span class=\"__1 _3\"></span>alo<span class=\"__1 _b\"></span>raci<span class=\"__1 _b\"></span>\u00f3n </span>En <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>mo<span class=\"__1 _2\"></span>mento <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>rec<span class=\"__1 _2\"></span>onocimient<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>inicial, <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>Grup<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>alora <span class=\"__1 _9\"></span>un <span class=\"__1 _9\"></span>activo <span class=\"__1 _9\"></span>financiero <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>su <span class=\"__1 _9\"></span>valor <span class=\"__1 _9\"></span>razonable <span class=\"__1 _9\"></span>m\u00e1s, en <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>cas<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _c\"></span>activo <span class=\"__1 _10\"></span>fi<span class=\"__1 _2\"></span>nanciero <span class=\"__1 _c\"></span>que <span class=\"__1 _10\"></span>no <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>ea <span class=\"__1 _10\"></span>a <span class=\"__1 _c\"></span>valor <span class=\"__1 _10\"></span>raz<span class=\"__1 _2\"></span>onable <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>ca<span class=\"__1 _2\"></span>mbios <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>resultados <span class=\"__1 _10\"></span>(<span class=\"__1 _2\"></span>VRR), <span class=\"__1 _10\"></span>los<span class=\"__1 _2\"></span> costes <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>transacci\u00f3n <span class=\"__1 _b\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>sean <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>irectamente <span class=\"__1 _b\"></span>atribui<span class=\"__1 _2\"></span>bles <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>adquisici\u00f3n <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>acti<span class=\"__1 _2\"></span>vo <span class=\"__1 _b\"></span>financiero. <span class=\"__1 _b\"></span>Los <span class=\"__1 _b\"></span>costes de <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>transacci\u00f3n <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>activos <span class=\"__1 _8\"> </span>financieros <span class=\"__1 _8\"> </span>reg<span class=\"__1 _2\"></span>istrados <span class=\"__1 _8\"> </span>a <span class=\"__1 _8\"> </span>valor <span class=\"__1 _8\"> </span>razonable <span class=\"__1 _8\"> </span>con <span class=\"__1 _8\"> </span>ca<span class=\"__1 _2\"></span>mbios <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>resultados <span class=\"__1 _8\"> </span>s<span class=\"__1 _2\"></span>e reconocen como gastos e<span class=\"__1 _2\"></span>n resultados.<span class=\"__1 _9\"></span> Activos financie<span class=\"__1 _2\"></span>ros<span class=\"ff2_1\"> </span>La <span class=\"__1 _c\"></span>valoraci\u00f3n <span class=\"__1 _d\"></span>posterior <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>los <span class=\"__1 _c\"></span>activos <span class=\"__1 _c\"></span>financi<span class=\"__1 _2\"></span>eros <span class=\"__1 _c\"></span>dep<span class=\"__1 _2\"></span>ende <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>mod<span class=\"__1 _2\"></span>elo <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>negoc<span class=\"__1 _2\"></span>io <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>Grupo <span class=\"__1 _c\"></span>p<span class=\"__1 _2\"></span>ara gestionar e<span class=\"__1 _2\"></span>l ac<span class=\"__1 _2\"></span>tivo y <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>las <span class=\"__1 _9\"></span>caracter\u00edsticas <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>flujos <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>efectivo <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>activo. <span class=\"__1 _2\"></span>Hay<span class=\"__1 _2\"></span> tres<span class=\"__1 _2\"></span> c<span class=\"__1 _2\"></span>ategor\u00edas de valoraci\u00f3n en las qu<span class=\"__1 _2\"></span>e el grupo clasifica sus <span class=\"__1 _2\"></span>ac<span class=\"__1 _2\"></span>tivos financieros<span class=\"__1 _2\"></span>: \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Coste <span class=\"__1 _19\"> </span>am<span class=\"__1 _2\"></span>ortizado: <span class=\"__1 _20\"> </span>Los <span class=\"__1 _20\"> </span>activos<span class=\"__1 _2\"></span> <span class=\"__1 _19\"> </span>que <span class=\"__1 _20\"> </span>se <span class=\"__1 _20\"> </span>mantienen<span class=\"__1 _2\"></span> <span class=\"__1 _19\"> </span>para <span class=\"__1 _20\"> </span>el <span class=\"__1 _20\"> </span>cobro <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>flujos <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>efectivo </span>contractuales <span class=\"__1 _3\"></span>cuando esos <span class=\"__1 _b\"></span>flujos de <span class=\"__1 _b\"></span>efectivo<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>represe<span class=\"__1 _2\"></span>ntan <span class=\"__1 _3\"></span>s\u00f3lo pagos <span class=\"__1 _b\"></span>de principal e <span class=\"__1 _b\"></span>intereses <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e valoran a <span class=\"__1 _b\"></span>coste amortizado.<span class=\"__1 _2\"></span> Lo<span class=\"__1 _3\"></span>s ingresos <span class=\"__1 _3\"></span>por intereses de <span class=\"__1 _b\"></span>estos activos financier<span class=\"__1 _2\"></span>os se <span class=\"__1 _3\"></span>incluyen en <span class=\"__1 _a\"> </span>ingresos <span class=\"__1 _a\"> </span>f<span class=\"__1 _2\"></span>inancieros <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>ac<span class=\"__1 _2\"></span>uerdo <span class=\"__1 _a\"> </span>con <span class=\"__1 _11\"> </span>el <span class=\"__1 _a\"> </span>m\u00e9todo<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>del <span class=\"__1 _a\"> </span>tipo <span class=\"__1 _a\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _a\"> </span>inter\u00e9s <span class=\"__1 _a\"> </span>e<span class=\"__1 _2\"></span>fectivo. <span class=\"__1 _a\"> </span>Cualqu<span class=\"__1 _2\"></span>ier ganancia o p\u00e9rdida que surja cuando se den de baja se reconoce directame<span class=\"__1 _2\"></span>nte en el resultado del <span class=\"__1 _10\"></span>ejercicio <span class=\"__1 _10\"></span>junto <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _10\"></span>ganancias <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>p\u00e9rdidas <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _10\"></span>diferen<span class=\"__1 _2\"></span>cias <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>ca<span class=\"__1 _2\"></span>mbio. <span class=\"__1 _10\"></span>Las <span class=\"__1 _10\"></span>p\u00e9rdidas <span class=\"__1 _10\"></span>por<span class=\"__1 _2\"></span> deterioro del valor se <span class=\"__1 _2\"></span>presentan como <span class=\"__1 _2\"></span>una partida sep<span class=\"__1 _2\"></span>arada en el estado<span class=\"__1 _2\"></span> de resultados.<span class=\"__1 _9\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Valor <span class=\"__1 _9\"></span>razo<span class=\"__1 _2\"></span>nable <span class=\"__1 _10\"></span>con <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>otro<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>resul<span class=\"__1 _2\"></span>tado <span class=\"__1 _10\"></span>global: <span class=\"__1 _10\"></span>Los <span class=\"__1 _10\"></span>activos <span class=\"__1 _10\"></span>que <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>ma<span class=\"__1 _2\"></span>ntienen <span class=\"__1 _9\"></span>p<span class=\"__1 _2\"></span>ara <span class=\"__1 _10\"></span>el </span>cobro <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>fluj<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>de efectivo <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ontractuales y para <span class=\"__1 _b\"></span>vender los <span class=\"__1 _b\"></span>activos financieros, <span class=\"__1 _b\"></span>cu<span class=\"__1 _2\"></span>ando <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>fl<span class=\"__1 _2\"></span>ujos de <span class=\"__1 _9\"></span>efectivo <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>represent<span class=\"__1 _2\"></span>an <span class=\"__1 _9\"></span>s\u00f3lo <span class=\"__1 _9\"></span>pagos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>principal <span class=\"__1 _9\"></span>e <span class=\"__1 _10\"></span>intereses, <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>va<span class=\"__1 _2\"></span>loran <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>va<span class=\"__1 _2\"></span>lor razonable <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _10\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>otro <span class=\"__1 _10\"></span>res<span class=\"__1 _2\"></span>ultado <span class=\"__1 _10\"></span>global. <span class=\"__1 _c\"></span>Los <span class=\"__1 _c\"></span>movimientos <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>el <span class=\"__1 _10\"></span>imp<span class=\"__1 _2\"></span>orte <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>li<span class=\"__1 _2\"></span>bros <span class=\"__1 _10\"></span>se llevan <span class=\"__1 _c\"></span>a <span class=\"__1 _d\"></span>otro <span class=\"__1 _d\"></span>resultado <span class=\"__1 _d\"></span>global, <span class=\"__1 _c\"></span>excepto <span class=\"__1 _d\"></span>para <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>reconoc<span class=\"__1 _2\"></span>imiento <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>ganancias <span class=\"__1 _d\"></span>o <span class=\"__1 _c\"></span>p\u00e9rdi<span class=\"__1 _2\"></span>das <span class=\"__1 _c\"></span>por<span class=\"__1 _2\"></span> deterioro del valor, ingreso<span class=\"__1 _2\"></span>s ordinarios por intereses y<span class=\"__1 _2\"></span> ganancias o p\u00e9rdidas por di<span class=\"__1 _2\"></span>ferencias de cambio que <span class=\"__1 _3\"></span>se reconocen en resultados. Cuando <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l activo financiero se <span class=\"__1 _3\"></span>da de <span class=\"__1 _b\"></span>baj<span class=\"__1 _2\"></span>a en<span class=\"__1 _2\"></span> cuentas, la <span class=\"__1 _b\"></span>ganancia <span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>p\u00e9rd<span class=\"__1 _2\"></span>ida <span class=\"__1 _b\"></span>acumulada<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>previamente <span class=\"__1 _b\"></span>recon<span class=\"__1 _2\"></span>ocida <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>otro <span class=\"__1 _b\"></span>resul<span class=\"__1 _2\"></span>tado <span class=\"__1 _b\"></span>global <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>reclasifica desde patrimonio ne<span class=\"__1 _2\"></span>to a resultados. L<span class=\"__1 _2\"></span>os ingresos por <span class=\"__1 _2\"></span>intereses de estos <span class=\"__1 _2\"></span>activos fi<span class=\"__1 _2\"></span>nancieros se incluyen <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>i<span class=\"__1 _2\"></span>ngresos <span class=\"__1 _c\"></span>fina<span class=\"__1 _2\"></span>ncieros <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>acuerdo <span class=\"__1 _c\"></span>con <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>m\u00e9tod<span class=\"__1 _9\"></span>o <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>ti<span class=\"__1 _2\"></span>po <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>i<span class=\"__1 _2\"></span>nter\u00e9s <span class=\"__1 _c\"></span>efectivo<span class=\"__1 _2\"></span>. <span class=\"__1 _c\"></span>Las ganancias y <span class=\"__1 _2\"></span>p\u00e9rdidas <span class=\"__1 _2\"></span>por d<span class=\"__1 _2\"></span>iferencias d<span class=\"__1 _2\"></span>e cam<span class=\"__1 _2\"></span>bio se pre<span class=\"__1 _2\"></span>sentan <span class=\"__1 _2\"></span>en otras <span class=\"__1 _2\"></span>ganancias <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>p\u00e9rdidas y<span class=\"__1 _22\"> </span>el <span class=\"__1 _8\"> </span>gas<span class=\"__1 _2\"></span>to <span class=\"__1 _8\"> </span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _a\"> </span>deterioro <span class=\"__1 _a\"> </span>del <span class=\"__1 _a\"> </span>valor <span class=\"__1 _a\"> </span>se <span class=\"__1 _a\"> </span>presenta <span class=\"__1 _a\"> </span>como <span class=\"__1 _a\"> </span>una <span class=\"__1 _a\"> </span>parti<span class=\"__1 _2\"></span>da <span class=\"__1 _8\"> </span>sep<span class=\"__1 _2\"></span>arada <span class=\"__1 _a\"> </span>en <span class=\"__1 _a\"> </span>el <span class=\"__1 _a\"> </span>estado <span class=\"__1 _a\"> </span>de resultados.  \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Valor <span class=\"__1 _2\"></span>razonable <span class=\"__1 _2\"></span>con<span class=\"__1 _2\"></span> c<span class=\"__1 _2\"></span>ambios<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>resultados<span class=\"__1 _2\"></span>: L<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>activos <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>no <span class=\"__1 _2\"></span>cu<span class=\"__1 _2\"></span>mplen <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>criter<span class=\"__1 _2\"></span>io <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>coste </span>amortizado <span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>para <span class=\"__1 _2\"></span>valor <span class=\"__1 _2\"></span>ra<span class=\"__1 _2\"></span>zonable <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>ot<span class=\"__1 _2\"></span>ro <span class=\"__1 _2\"></span>resultado <span class=\"__1 _2\"></span>g<span class=\"__1 _2\"></span>lobal <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>reco<span class=\"__1 _2\"></span>nocen <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>va<span class=\"__1 _2\"></span>lor<span class=\"__1 _22\"> </span> razonable con ca<span class=\"__1 _2\"></span>mbios en <span class=\"__1 _2\"></span>resultados. Una<span class=\"__1 _2\"></span> ganancia o<span class=\"__1 _2\"></span> una p\u00e9rdi<span class=\"__1 _2\"></span>da en una <span class=\"__1 _2\"></span>inversi\u00f3n en de<span class=\"__1 _2\"></span>uda que se r<span class=\"__1 _2\"></span>econozca c<span class=\"__1 _2\"></span>on posterioridad <span class=\"__1 _2\"></span>a v<span class=\"__1 _2\"></span>alor razonable <span class=\"__1 _2\"></span>con c<span class=\"__1 _2\"></span>ambios en res<span class=\"__1 _2\"></span>ultados <span class=\"__1 _2\"></span>se rec<span class=\"__1 _2\"></span>onoce en <span class=\"__1 _8\"> </span>resultados <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>se <span class=\"__1 _8\"> </span>prese<span class=\"__1 _2\"></span>nta <span class=\"__1 _8\"> </span>neta <span class=\"__1 _8\"> </span>en <span class=\"__1 _a\"> </span>el <span class=\"__1 _8\"> </span>estado <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>r<span class=\"__1 _2\"></span>esultados <span class=\"__1 _8\"> </span>dentro <span class=\"__1 _8\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>otras <span class=\"__1 _8\"> </span>ganancias<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>/ (p\u00e9rdidas) en el ejerc<span class=\"__1 _2\"></span>icio en que surge. <span class=\"__1 _2\"></span> Instrumentos de patrimo<span class=\"__1 _2\"></span>nio neto<span class=\"__1 _2\"></span> El grupo <span class=\"__1 _b\"></span>va<span class=\"__1 _2\"></span>lora posteriormente todas las i<span class=\"__1 _3\"></span>nversiones en patrimonio ne<span class=\"__1 _3\"></span>to a <span class=\"__1 _3\"></span>valor razonable. Cuando la direcci\u00f3n <span class=\"__1 _10\"></span>del <span class=\"__1 _c\"></span>grupo <span class=\"__1 _10\"></span>ha <span class=\"__1 _c\"></span>optado <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>prese<span class=\"__1 _2\"></span>ntar <span class=\"__1 _10\"></span>las <span class=\"__1 _c\"></span>ganancias <span class=\"__1 _10\"></span>y <span class=\"__1 _c\"></span>p\u00e9rdidas <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>valor <span class=\"__1 _c\"></span>razonable <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>las inversiones <span class=\"__1 _11\"> </span>en <span class=\"__1 _a\"> </span>patrim<span class=\"__1 _2\"></span>onio  ne<span class=\"__1 _3\"></span>to <span class=\"__1 _a\"> </span>en  otro <span class=\"__1 _a\"> </span>resultado  global, <span class=\"__1 _a\"> </span>no  hay <span class=\"__1 _a\"> </span>reclasif<span class=\"__1 _2\"></span>icaci\u00f3n <span class=\"__1 _a\"> </span>posteri<span class=\"__1 _2\"></span>or <span class=\"__1 _a\"> </span>de  las ganancias <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>p\u00e9rd<span class=\"__1 _2\"></span>idas <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>el <span class=\"__1 _3\"></span>valor <span class=\"__1 _b\"></span>razonabl<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>resultados<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>siguiendo <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>b<span class=\"__1 _2\"></span>aja <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>cue<span class=\"__1 _2\"></span>ntas <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>invers<span class=\"__1 _2\"></span>i\u00f3n. Los <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>ividendos <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>tales <span class=\"__1 _9\"></span>inversiones<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>iguen <span class=\"__1 _9\"></span>reconoci\u00e9ndose <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>resultado <span class=\"__1 _9\"></span>del<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>ej<span class=\"__1 _2\"></span>ercicio <span class=\"__1 _9\"></span>como <span class=\"__1 _9\"></span>otros<span class=\"__1 _2\"></span> ingresos cuando s<span class=\"__1 _2\"></span>e establec<span class=\"__1 _2\"></span>e el derecho de la soc<span class=\"__1 _2\"></span>iedad a recibir <span class=\"__1 _2\"></span>los pagos.<span class=\"__1 _2\"></span> 2.12.2<span class=\"ls0_1\"> De<span class=\"__1 _b\"></span>teri<span class=\"__1 _b\"></span>oro d<span class=\"__1 _b\"></span>el v<span class=\"__1 _b\"></span>alor<span class=\"__1 _b\"></span> </span>El<span class=\"ls0_1\"> Grupo eval\u00faa sobre una base prospectiva las p\u00e9rdidas de cr\u00e9dito esperadas asociad<span class=\"__1 _2\"></span>as con sus activos </span>a <span class=\"__1 _b\"></span>coste <span class=\"__1 _b\"></span>amort<span class=\"__1 _2\"></span>izado <span class=\"__1 _b\"></span>y a <span class=\"__1 _14\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>azonable <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _b\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>otro <span class=\"__1 _3\"></span>resultado <span class=\"__1 _b\"></span>g<span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>obal. <span class=\"__1 _b\"></span>La<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>metodolog\u00eda <span class=\"__1 _3\"></span>aplicada <span class=\"__1 _3\"></span>para deterioro del valor <span class=\"__1 _2\"></span>depende de si ha <span class=\"__1 _2\"></span>habido un incre<span class=\"__1 _2\"></span>mento significativo <span class=\"__1 _2\"></span>en el riesgo de cr\u00e9dito. <span class=\"__1 _9\"></span> Para las cuentas comerciales a cobrar, el grupo aplica el enfoque simplificado permitido<span class=\"__1 _2\"></span> por la <span class=\"__1 _3\"></span>NIIF 9, que exige <span class=\"__1 _9\"></span>que <span class=\"__1 _10\"></span>las <span class=\"__1 _10\"></span>p\u00e9rdidas <span class=\"__1 _10\"></span>esperadas <span class=\"__1 _10\"></span>durante <span class=\"__1 _10\"></span>su <span class=\"__1 _9\"></span>vid<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>reconozcan <span class=\"__1 _10\"></span>desde <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>reco<span class=\"__1 _2\"></span>nocimiento <span class=\"__1 _10\"></span>inicial <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>las cuentas a cobrar, v\u00e9ase<span class=\"__1 _2\"></span> la Nota <span class=\"__1 _2\"></span><span class=\"ls8\">3.3</span> riesgo <span class=\"__1 _2\"></span>de cr\u00e9dito para m\u00e1s det<span class=\"__1 _2\"></span>alles.<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "2.<span class=\"__1 _3\"></span>12 I<span class=\"__1 _3\"></span>nve<span class=\"__1 _b\"></span>rsio<span class=\"__1 _b\"></span>nes <span class=\"__1 _3\"></span>y o<span class=\"__1 _b\"></span>tros<span class=\"__1 _b\"></span> act<span class=\"__1 _3\"></span>iv<span class=\"__1 _3\"></span>os<span class=\"__1 _b\"></span> fina<span class=\"__1 _b\"></span>ncie<span class=\"__1 _3\"></span>ros<span class=\"__1 _b\"></span><span class=\"fs5 fc2\"> <span class=\"fs1_1 fc0_1\"> </span></span>2.12.1<span class=\"ls0_1\"> Cl<span class=\"__1 _b\"></span>asif<span class=\"__1 _3\"></span>ic<span class=\"__1 _3\"></span>aci<span class=\"__1 _b\"></span>\u00f3n </span>El <span class=\"ls0_1\">Grupo clas<span class=\"__1 _2\"></span>ifica sus activos<span class=\"__1 _2\"></span> financieros en las sig<span class=\"__1 _2\"></span>uientes categor\u00edas<span class=\"__1 _2\"></span> de <span class=\"__1 _2\"></span>valorac<span class=\"__1 _2\"></span>i\u00f3n<span class=\"lsa\">: </span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>aquellos que <span class=\"__1 _b\"></span>se valoran con <span class=\"__1 _b\"></span>posteri<span class=\"__1 _2\"></span>oridad a <span class=\"__1 _b\"></span>valor razo<span class=\"__1 _2\"></span>nable (ya <span class=\"__1 _b\"></span>sea con <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ambios en <span class=\"__1 _b\"></span>result<span class=\"__1 _2\"></span>ados </span>o en otro resultado glo<span class=\"__1 _2\"></span>bal), y<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>aquellos que se va<span class=\"__1 _2\"></span>loran a coste am<span class=\"__1 _2\"></span>ortizado. <span class=\"__1 _2\"></span> </span>La <span class=\"__1 _2\"></span>clasificaci\u00f3n <span class=\"__1 _9\"></span>depende <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>modelo <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>negocio <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>entidad <span class=\"__1 _2\"></span>para <span class=\"__1 _9\"></span>gestionar <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>activos <span class=\"__1 _2\"></span>fi<span class=\"__1 _2\"></span>nancieros <span class=\"__1 _2\"></span>y <span class=\"__1 _9\"></span>de los t\u00e9rminos contractu<span class=\"__1 _2\"></span>ales de los<span class=\"__1 _2\"></span> flujos de efectivo.<span class=\"__1 _2\"></span> Para <span class=\"__1 _2\"></span>los <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>valorados <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>valor <span class=\"__1 _2\"></span>razona<span class=\"__1 _2\"></span>ble, <span class=\"__1 _2\"></span>las <span class=\"__1 _9\"></span>ganancias <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>p\u00e9rdidas <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>registr<span class=\"__1 _2\"></span>ar\u00e1n <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>resu<span class=\"__1 _2\"></span>ltados <span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>en otro <span class=\"__1 _8\"> </span>resultado <span class=\"__1 _8\"> </span>global. <span class=\"__1 _8\"> </span>Para <span class=\"__1 _8\"> </span>las <span class=\"__1 _d\"></span>inv<span class=\"__1 _2\"></span>ersiones <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>instrumentos <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>patrimonio <span class=\"__1 _8\"> </span>que <span class=\"__1 _8\"> </span>no <span class=\"__1 _d\"></span>se <span class=\"__1 _8\"> </span>man<span class=\"__1 _2\"></span>tienen <span class=\"__1 _8\"> </span>para negociaci\u00f3n, depender\u00e1 de si el <span class=\"__1 _b\"></span>Gr<span class=\"__1 _2\"></span>upo realiz\u00f3 una <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>lecci\u00f3n irrevocable en <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l momento del <span class=\"__1 _b\"></span>reco<span class=\"__1 _2\"></span>nocimiento inicial para contabilizar <span class=\"__1 _2\"></span>la inversi\u00f3n en pa<span class=\"__1 _2\"></span>trimonio a valor r<span class=\"__1 _2\"></span>azonable con cambi<span class=\"__1 _2\"></span>os en otro resultado glob<span class=\"__1 _2\"></span>al.<span class=\"__1 _9\"></span> El <span class=\"__1 _2\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _9\"></span>reclasifica <span class=\"__1 _9\"></span>las<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>inversiones <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span>uda <span class=\"__1 _9\"></span>cuando<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>solo <span class=\"__1 _10\"></span>cuando <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ambia <span class=\"__1 _9\"></span>su <span class=\"__1 _9\"></span>modelo <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>negocio <span class=\"__1 _9\"></span>para gestionar esos activos.<span class=\"__1 _2\"></span> 2.12.1.1<span class=\"ls0_1\"> Re<span class=\"__1 _b\"></span>conoc<span class=\"__1 _b\"></span>imie<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>o y<span class=\"__1 _b\"></span> ba<span class=\"__1 _3\"></span>ja <span class=\"__1 _b\"></span>en <span class=\"__1 _3\"></span>cue<span class=\"__1 _b\"></span>ntas<span class=\"__1 _3\"></span> </span>Las compras <span class=\"__1 _2\"></span>y ve<span class=\"__1 _2\"></span>ntas conv<span class=\"__1 _2\"></span>encionales <span class=\"__1 _2\"></span>de activos <span class=\"__1 _2\"></span>financ<span class=\"__1 _2\"></span>ieros se <span class=\"__1 _2\"></span>reconocen <span class=\"__1 _2\"></span>en la <span class=\"__1 _2\"></span>fecha d<span class=\"__1 _2\"></span>e negociac<span class=\"__1 _2\"></span>i\u00f3n, la<span class=\"__1 _2\"></span> fecha <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>que el <span class=\"__1 _b\"></span>Grupo se <span class=\"__1 _b\"></span>compromete a <span class=\"__1 _b\"></span>comprar o <span class=\"__1 _b\"></span>vender<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _b\"></span>act<span class=\"__1 _2\"></span>ivo. <span class=\"__1 _b\"></span>L<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>ac<span class=\"__1 _2\"></span>tivos <span class=\"__1 _b\"></span>financi<span class=\"__1 _2\"></span>eros <span class=\"__1 _3\"></span>se <span class=\"__1 _b\"></span>da<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>baj<span class=\"__1 _2\"></span>a 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=\"__1 _2\"></span>do sustancialmente<span class=\"__1 _2\"></span> todos los riesg<span class=\"__1 _2\"></span>os y beneficios inheren<span class=\"__1 _2\"></span>tes a la propie<span class=\"__1 _2\"></span>dad.<span class=\"__1 _9\"></span> 2.12.1.2<span class=\"ls0_1\"> V<span class=\"__1 _3\"></span>alo<span class=\"__1 _b\"></span>raci<span class=\"__1 _b\"></span>\u00f3n </span>En <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>mo<span class=\"__1 _2\"></span>mento <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>rec<span class=\"__1 _2\"></span>onocimient<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>inicial, <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>Grup<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>alora <span class=\"__1 _9\"></span>un <span class=\"__1 _9\"></span>activo <span class=\"__1 _9\"></span>financiero <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>su <span class=\"__1 _9\"></span>valor <span class=\"__1 _9\"></span>razonable <span class=\"__1 _9\"></span>m\u00e1s, en <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>cas<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _c\"></span>activo <span class=\"__1 _10\"></span>fi<span class=\"__1 _2\"></span>nanciero <span class=\"__1 _c\"></span>que <span class=\"__1 _10\"></span>no <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>ea <span class=\"__1 _10\"></span>a <span class=\"__1 _c\"></span>valor <span class=\"__1 _10\"></span>raz<span class=\"__1 _2\"></span>onable <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>ca<span class=\"__1 _2\"></span>mbios <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>resultados <span class=\"__1 _10\"></span>(<span class=\"__1 _2\"></span>VRR), <span class=\"__1 _10\"></span>los<span class=\"__1 _2\"></span> costes <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>transacci\u00f3n <span class=\"__1 _b\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>sean <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>irectamente <span class=\"__1 _b\"></span>atribui<span class=\"__1 _2\"></span>bles <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>adquisici\u00f3n <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>acti<span class=\"__1 _2\"></span>vo <span class=\"__1 _b\"></span>financiero. <span class=\"__1 _b\"></span>Los <span class=\"__1 _b\"></span>costes de <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>transacci\u00f3n <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>activos <span class=\"__1 _8\"> </span>financieros <span class=\"__1 _8\"> </span>reg<span class=\"__1 _2\"></span>istrados <span class=\"__1 _8\"> </span>a <span class=\"__1 _8\"> </span>valor <span class=\"__1 _8\"> </span>razonable <span class=\"__1 _8\"> </span>con <span class=\"__1 _8\"> </span>ca<span class=\"__1 _2\"></span>mbios <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>resultados <span class=\"__1 _8\"> </span>s<span class=\"__1 _2\"></span>e reconocen como gastos e<span class=\"__1 _2\"></span>n resultados.<span class=\"__1 _9\"></span> Activos financie<span class=\"__1 _2\"></span>ros<span class=\"ff2_1\"> </span>La <span class=\"__1 _c\"></span>valoraci\u00f3n <span class=\"__1 _d\"></span>posterior <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>los <span class=\"__1 _c\"></span>activos <span class=\"__1 _c\"></span>financi<span class=\"__1 _2\"></span>eros <span class=\"__1 _c\"></span>dep<span class=\"__1 _2\"></span>ende <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>mod<span class=\"__1 _2\"></span>elo <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>negoc<span class=\"__1 _2\"></span>io <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>Grupo <span class=\"__1 _c\"></span>p<span class=\"__1 _2\"></span>ara gestionar e<span class=\"__1 _2\"></span>l ac<span class=\"__1 _2\"></span>tivo y <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>las <span class=\"__1 _9\"></span>caracter\u00edsticas <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>flujos <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>efectivo <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>activo. <span class=\"__1 _2\"></span>Hay<span class=\"__1 _2\"></span> tres<span class=\"__1 _2\"></span> c<span class=\"__1 _2\"></span>ategor\u00edas de valoraci\u00f3n en las qu<span class=\"__1 _2\"></span>e el grupo clasifica sus <span class=\"__1 _2\"></span>ac<span class=\"__1 _2\"></span>tivos financieros<span class=\"__1 _2\"></span>: \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Coste <span class=\"__1 _19\"> </span>am<span class=\"__1 _2\"></span>ortizado: <span class=\"__1 _20\"> </span>Los <span class=\"__1 _20\"> </span>activos<span class=\"__1 _2\"></span> <span class=\"__1 _19\"> </span>que <span class=\"__1 _20\"> </span>se <span class=\"__1 _20\"> </span>mantienen<span class=\"__1 _2\"></span> <span class=\"__1 _19\"> </span>para <span class=\"__1 _20\"> </span>el <span class=\"__1 _20\"> </span>cobro <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>flujos <span class=\"__1 _20\"> </span>de <span class=\"__1 _20\"> </span>efectivo </span>contractuales <span class=\"__1 _3\"></span>cuando esos <span class=\"__1 _b\"></span>flujos de <span class=\"__1 _b\"></span>efectivo<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>represe<span class=\"__1 _2\"></span>ntan <span class=\"__1 _3\"></span>s\u00f3lo pagos <span class=\"__1 _b\"></span>de principal e <span class=\"__1 _b\"></span>intereses <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e valoran a <span class=\"__1 _b\"></span>coste amortizado.<span class=\"__1 _2\"></span> Lo<span class=\"__1 _3\"></span>s ingresos <span class=\"__1 _3\"></span>por intereses de <span class=\"__1 _b\"></span>estos activos financier<span class=\"__1 _2\"></span>os se <span class=\"__1 _3\"></span>incluyen en <span class=\"__1 _a\"> </span>ingresos <span class=\"__1 _a\"> </span>f<span class=\"__1 _2\"></span>inancieros <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>ac<span class=\"__1 _2\"></span>uerdo <span class=\"__1 _a\"> </span>con <span class=\"__1 _11\"> </span>el <span class=\"__1 _a\"> </span>m\u00e9todo<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>del <span class=\"__1 _a\"> </span>tipo <span class=\"__1 _a\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _a\"> </span>inter\u00e9s <span class=\"__1 _a\"> </span>e<span class=\"__1 _2\"></span>fectivo. <span class=\"__1 _a\"> </span>Cualqu<span class=\"__1 _2\"></span>ier ganancia o p\u00e9rdida que surja cuando se den de baja se reconoce directame<span class=\"__1 _2\"></span>nte en el resultado del <span class=\"__1 _10\"></span>ejercicio <span class=\"__1 _10\"></span>junto <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _10\"></span>ganancias <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>p\u00e9rdidas <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _10\"></span>diferen<span class=\"__1 _2\"></span>cias <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>ca<span class=\"__1 _2\"></span>mbio. <span class=\"__1 _10\"></span>Las <span class=\"__1 _10\"></span>p\u00e9rdidas <span class=\"__1 _10\"></span>por<span class=\"__1 _2\"></span> deterioro del valor se <span class=\"__1 _2\"></span>presentan como <span class=\"__1 _2\"></span>una partida sep<span class=\"__1 _2\"></span>arada en el estado<span class=\"__1 _2\"></span> de resultados.<span class=\"__1 _9\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Valor <span class=\"__1 _9\"></span>razo<span class=\"__1 _2\"></span>nable <span class=\"__1 _10\"></span>con <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>otro<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>resul<span class=\"__1 _2\"></span>tado <span class=\"__1 _10\"></span>global: <span class=\"__1 _10\"></span>Los <span class=\"__1 _10\"></span>activos <span class=\"__1 _10\"></span>que <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>ma<span class=\"__1 _2\"></span>ntienen <span class=\"__1 _9\"></span>p<span class=\"__1 _2\"></span>ara <span class=\"__1 _10\"></span>el </span>cobro <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>fluj<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>de efectivo <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ontractuales y para <span class=\"__1 _b\"></span>vender los <span class=\"__1 _b\"></span>activos financieros, <span class=\"__1 _b\"></span>cu<span class=\"__1 _2\"></span>ando <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>fl<span class=\"__1 _2\"></span>ujos de <span class=\"__1 _9\"></span>efectivo <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>represent<span class=\"__1 _2\"></span>an <span class=\"__1 _9\"></span>s\u00f3lo <span class=\"__1 _9\"></span>pagos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>principal <span class=\"__1 _9\"></span>e <span class=\"__1 _10\"></span>intereses, <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>va<span class=\"__1 _2\"></span>loran <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>va<span class=\"__1 _2\"></span>lor razonable <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _10\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>otro <span class=\"__1 _10\"></span>res<span class=\"__1 _2\"></span>ultado <span class=\"__1 _10\"></span>global. <span class=\"__1 _c\"></span>Los <span class=\"__1 _c\"></span>movimientos <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>el <span class=\"__1 _10\"></span>imp<span class=\"__1 _2\"></span>orte <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>li<span class=\"__1 _2\"></span>bros <span class=\"__1 _10\"></span>se llevan <span class=\"__1 _c\"></span>a <span class=\"__1 _d\"></span>otro <span class=\"__1 _d\"></span>resultado <span class=\"__1 _d\"></span>global, <span class=\"__1 _c\"></span>excepto <span class=\"__1 _d\"></span>para <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>reconoc<span class=\"__1 _2\"></span>imiento <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>ganancias <span class=\"__1 _d\"></span>o <span class=\"__1 _c\"></span>p\u00e9rdi<span class=\"__1 _2\"></span>das <span class=\"__1 _c\"></span>por<span class=\"__1 _2\"></span> deterioro del valor, ingreso<span class=\"__1 _2\"></span>s ordinarios por intereses y<span class=\"__1 _2\"></span> ganancias o p\u00e9rdidas por di<span class=\"__1 _2\"></span>ferencias de cambio que <span class=\"__1 _3\"></span>se reconocen en resultados. Cuando <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l activo financiero se <span class=\"__1 _3\"></span>da de <span class=\"__1 _b\"></span>baj<span class=\"__1 _2\"></span>a en<span class=\"__1 _2\"></span> cuentas, la <span class=\"__1 _b\"></span>ganancia <span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>p\u00e9rd<span class=\"__1 _2\"></span>ida <span class=\"__1 _b\"></span>acumulada<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>previamente <span class=\"__1 _b\"></span>recon<span class=\"__1 _2\"></span>ocida <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>otro <span class=\"__1 _b\"></span>resul<span class=\"__1 _2\"></span>tado <span class=\"__1 _b\"></span>global <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>reclasifica desde patrimonio ne<span class=\"__1 _2\"></span>to a resultados. L<span class=\"__1 _2\"></span>os ingresos por <span class=\"__1 _2\"></span>intereses de estos <span class=\"__1 _2\"></span>activos fi<span class=\"__1 _2\"></span>nancieros se incluyen <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>i<span class=\"__1 _2\"></span>ngresos <span class=\"__1 _c\"></span>fina<span class=\"__1 _2\"></span>ncieros <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>acuerdo <span class=\"__1 _c\"></span>con <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>m\u00e9tod<span class=\"__1 _9\"></span>o <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>ti<span class=\"__1 _2\"></span>po <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>i<span class=\"__1 _2\"></span>nter\u00e9s <span class=\"__1 _c\"></span>efectivo<span class=\"__1 _2\"></span>. <span class=\"__1 _c\"></span>Las ganancias y <span class=\"__1 _2\"></span>p\u00e9rdidas <span class=\"__1 _2\"></span>por d<span class=\"__1 _2\"></span>iferencias d<span class=\"__1 _2\"></span>e cam<span class=\"__1 _2\"></span>bio se pre<span class=\"__1 _2\"></span>sentan <span class=\"__1 _2\"></span>en otras <span class=\"__1 _2\"></span>ganancias <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>p\u00e9rdidas y<span class=\"__1 _22\"> </span>el <span class=\"__1 _8\"> </span>gas<span class=\"__1 _2\"></span>to <span class=\"__1 _8\"> </span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _a\"> </span>deterioro <span class=\"__1 _a\"> </span>del <span class=\"__1 _a\"> </span>valor <span class=\"__1 _a\"> </span>se <span class=\"__1 _a\"> </span>presenta <span class=\"__1 _a\"> </span>como <span class=\"__1 _a\"> </span>una <span class=\"__1 _a\"> </span>parti<span class=\"__1 _2\"></span>da <span class=\"__1 _8\"> </span>sep<span class=\"__1 _2\"></span>arada <span class=\"__1 _a\"> </span>en <span class=\"__1 _a\"> </span>el <span class=\"__1 _a\"> </span>estado <span class=\"__1 _a\"> </span>de resultados.  \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Valor <span class=\"__1 _2\"></span>razonable <span class=\"__1 _2\"></span>con<span class=\"__1 _2\"></span> c<span class=\"__1 _2\"></span>ambios<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>resultados<span class=\"__1 _2\"></span>: L<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>activos <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>no <span class=\"__1 _2\"></span>cu<span class=\"__1 _2\"></span>mplen <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>criter<span class=\"__1 _2\"></span>io <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>coste </span>amortizado <span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>para <span class=\"__1 _2\"></span>valor <span class=\"__1 _2\"></span>ra<span class=\"__1 _2\"></span>zonable <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>ot<span class=\"__1 _2\"></span>ro <span class=\"__1 _2\"></span>resultado <span class=\"__1 _2\"></span>g<span class=\"__1 _2\"></span>lobal <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>reco<span class=\"__1 _2\"></span>nocen <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>va<span class=\"__1 _2\"></span>lor<span class=\"__1 _22\"> </span> razonable con ca<span class=\"__1 _2\"></span>mbios en <span class=\"__1 _2\"></span>resultados. Una<span class=\"__1 _2\"></span> ganancia o<span class=\"__1 _2\"></span> una p\u00e9rdi<span class=\"__1 _2\"></span>da en una <span class=\"__1 _2\"></span>inversi\u00f3n en de<span class=\"__1 _2\"></span>uda que se r<span class=\"__1 _2\"></span>econozca c<span class=\"__1 _2\"></span>on posterioridad <span class=\"__1 _2\"></span>a v<span class=\"__1 _2\"></span>alor razonable <span class=\"__1 _2\"></span>con c<span class=\"__1 _2\"></span>ambios en res<span class=\"__1 _2\"></span>ultados <span class=\"__1 _2\"></span>se rec<span class=\"__1 _2\"></span>onoce en <span class=\"__1 _8\"> </span>resultados <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>se <span class=\"__1 _8\"> </span>prese<span class=\"__1 _2\"></span>nta <span class=\"__1 _8\"> </span>neta <span class=\"__1 _8\"> </span>en <span class=\"__1 _a\"> </span>el <span class=\"__1 _8\"> </span>estado <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>r<span class=\"__1 _2\"></span>esultados <span class=\"__1 _8\"> </span>dentro <span class=\"__1 _8\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>otras <span class=\"__1 _8\"> </span>ganancias<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>/ (p\u00e9rdidas) en el ejerc<span class=\"__1 _2\"></span>icio en que surge. <span class=\"__1 _2\"></span> Instrumentos de patrimo<span class=\"__1 _2\"></span>nio neto<span class=\"__1 _2\"></span> El grupo <span class=\"__1 _b\"></span>va<span class=\"__1 _2\"></span>lora posteriormente todas las i<span class=\"__1 _3\"></span>nversiones en patrimonio ne<span class=\"__1 _3\"></span>to a <span class=\"__1 _3\"></span>valor razonable. Cuando la direcci\u00f3n <span class=\"__1 _10\"></span>del <span class=\"__1 _c\"></span>grupo <span class=\"__1 _10\"></span>ha <span class=\"__1 _c\"></span>optado <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>prese<span class=\"__1 _2\"></span>ntar <span class=\"__1 _10\"></span>las <span class=\"__1 _c\"></span>ganancias <span class=\"__1 _10\"></span>y <span class=\"__1 _c\"></span>p\u00e9rdidas <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>valor <span class=\"__1 _c\"></span>razonable <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>las inversiones <span class=\"__1 _11\"> </span>en <span class=\"__1 _a\"> </span>patrim<span class=\"__1 _2\"></span>onio  ne<span class=\"__1 _3\"></span>to <span class=\"__1 _a\"> </span>en  otro <span class=\"__1 _a\"> </span>resultado  global, <span class=\"__1 _a\"> </span>no  hay <span class=\"__1 _a\"> </span>reclasif<span class=\"__1 _2\"></span>icaci\u00f3n <span class=\"__1 _a\"> </span>posteri<span class=\"__1 _2\"></span>or <span class=\"__1 _a\"> </span>de  las ganancias <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>p\u00e9rd<span class=\"__1 _2\"></span>idas <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>el <span class=\"__1 _3\"></span>valor <span class=\"__1 _b\"></span>razonabl<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>resultados<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>siguiendo <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>b<span class=\"__1 _2\"></span>aja <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>cue<span class=\"__1 _2\"></span>ntas <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>invers<span class=\"__1 _2\"></span>i\u00f3n. Los <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>ividendos <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>tales <span class=\"__1 _9\"></span>inversiones<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>iguen <span class=\"__1 _9\"></span>reconoci\u00e9ndose <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>resultado <span class=\"__1 _9\"></span>del<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>ej<span class=\"__1 _2\"></span>ercicio <span class=\"__1 _9\"></span>como <span class=\"__1 _9\"></span>otros<span class=\"__1 _2\"></span> ingresos cuando s<span class=\"__1 _2\"></span>e establec<span class=\"__1 _2\"></span>e el derecho de la soc<span class=\"__1 _2\"></span>iedad a recibir <span class=\"__1 _2\"></span>los pagos.<span class=\"__1 _2\"></span> 2.12.2<span class=\"ls0_1\"> De<span class=\"__1 _b\"></span>teri<span class=\"__1 _b\"></span>oro d<span class=\"__1 _b\"></span>el v<span class=\"__1 _b\"></span>alor<span class=\"__1 _b\"></span> </span>El<span class=\"ls0_1\"> Grupo eval\u00faa sobre una base prospectiva las p\u00e9rdidas de cr\u00e9dito esperadas asociad<span class=\"__1 _2\"></span>as con sus activos </span>a <span class=\"__1 _b\"></span>coste <span class=\"__1 _b\"></span>amort<span class=\"__1 _2\"></span>izado <span class=\"__1 _b\"></span>y a <span class=\"__1 _14\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>azonable <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _b\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>otro <span class=\"__1 _3\"></span>resultado <span class=\"__1 _b\"></span>g<span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>obal. <span class=\"__1 _b\"></span>La<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>metodolog\u00eda <span class=\"__1 _3\"></span>aplicada <span class=\"__1 _3\"></span>para deterioro del valor <span class=\"__1 _2\"></span>depende de si ha <span class=\"__1 _2\"></span>habido un incre<span class=\"__1 _2\"></span>mento significativo <span class=\"__1 _2\"></span>en el riesgo de cr\u00e9dito. <span class=\"__1 _9\"></span> Para las cuentas comerciales a cobrar, el grupo aplica el enfoque simplificado permitido<span class=\"__1 _2\"></span> por la <span class=\"__1 _3\"></span>NIIF 9, que exige <span class=\"__1 _9\"></span>que <span class=\"__1 _10\"></span>las <span class=\"__1 _10\"></span>p\u00e9rdidas <span class=\"__1 _10\"></span>esperadas <span class=\"__1 _10\"></span>durante <span class=\"__1 _10\"></span>su <span class=\"__1 _9\"></span>vid<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>reconozcan <span class=\"__1 _10\"></span>desde <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>reco<span class=\"__1 _2\"></span>nocimiento <span class=\"__1 _10\"></span>inicial <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>las cuentas a cobrar, v\u00e9ase<span class=\"__1 _2\"></span> la Nota <span class=\"__1 _2\"></span><span class=\"ls8\">3.3</span> riesgo <span class=\"__1 _2\"></span>de cr\u00e9dito para m\u00e1s det<span class=\"__1 _2\"></span>alles.<span class=\"__1 _22\"> </span>  <span class=\"__1 _2\"></span> 2.14<span class=\"ls0_1\"> Cu<span class=\"__1 _b\"></span>entas<span class=\"__1 _b\"></span> com<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>les <span class=\"__1 _b\"></span>a co<span class=\"__1 _b\"></span>bra<span class=\"__1 _3\"></span>r </span>Las cuentas comerciales a <span class=\"__1 _3\"></span>cobrar se reconocen <span class=\"__1 _3\"></span>inicialmente por su valor <span class=\"__1 _3\"></span>razonable y posteriormente por su coste <span class=\"__1 _2\"></span>am<span class=\"__1 _2\"></span>ortizado <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>acuerdo <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>m\u00e9todo <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>tipo <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>inter\u00e9s <span class=\"__1 _10\"></span>efectivo, <span class=\"__1 _9\"></span>menos <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>corr<span class=\"__1 _2\"></span>ecci\u00f3n <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>p\u00e9rdidas<span class=\"__1 _2\"></span> del v<span class=\"__1 _2\"></span>alor. <span class=\"__1 _2\"></span>V\u00e9ase <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>Nota <span class=\"__1 _2\"></span><span class=\"ls8\">13<span class=\"__1 _2\"></span></span> <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>inf<span class=\"__1 _2\"></span>ormaci\u00f3n <span class=\"__1 _2\"></span>adiciona<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>sobre <span class=\"__1 _9\"></span>la c<span class=\"__1 _2\"></span>ontabilizaci\u00f3n <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>grupo <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>las <span class=\"__1 _9\"></span>cuentas comerciales <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>obrar <span class=\"__1 _b\"></span>y l<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>Nota <span class=\"__1 _3\"></span>3.3 <span class=\"__1 _b\"></span>p<span class=\"__1 _2\"></span>ara <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>escripci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>po<span class=\"__1 _2\"></span>l\u00edticas <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>gru<span class=\"__1 _2\"></span>po <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>elaci\u00f3n <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _b\"></span>deter<span class=\"__1 _2\"></span>ioro del valor. Las <span class=\"__1 _c\"></span>cuentas <span class=\"__1 _d\"></span>comerciales <span class=\"__1 _c\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>cobrar <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>on <span class=\"__1 _c\"></span>importes <span class=\"__1 _d\"></span>adeudados <span class=\"__1 _c\"></span>por <span class=\"__1 _d\"></span>clientes <span class=\"__1 _c\"></span>por <span class=\"__1 _d\"></span>bienes <span class=\"__1 _c\"></span>vendidos <span class=\"__1 _d\"></span>o <span class=\"__1 _10\"></span>serv<span class=\"__1 _2\"></span>icios prestados <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>el <span class=\"__1 _c\"></span>curso <span class=\"__1 _10\"></span>or<span class=\"__1 _2\"></span>dinario <span class=\"__1 _c\"></span>del <span class=\"__1 _10\"></span>neg<span class=\"__1 _2\"></span>ocio. <span class=\"__1 _10\"></span>Gen<span class=\"__1 _2\"></span>eralmente <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>liquida<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>entre<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>60 <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>90 <span class=\"__1 _c\"></span>d\u00ed<span class=\"__1 _9\"></span>as <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>por <span class=\"__1 _c\"></span>tanto <span class=\"__1 _10\"></span>se<span class=\"__1 _2\"></span> clasifican todas como corrientes. Las cuentas comerciales a cobrar se reconocen inicialmente al importe de la <span class=\"__1 _10\"></span>contraprestac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _10\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>es <span class=\"__1 _c\"></span>incondicional <span class=\"__1 _c\"></span>a <span class=\"__1 _10\"></span>m<span class=\"__1 _2\"></span>enos <span class=\"__1 _10\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>contengan <span class=\"__1 _c\"></span>component<span class=\"__1 _2\"></span>es <span class=\"__1 _10\"></span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>significativos,<span class=\"__1 _2\"></span> cuando <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>rec<span class=\"__1 _2\"></span>onocen <span class=\"__1 _d\"></span>a <span class=\"__1 _c\"></span>su<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _d\"></span>razonable. <span class=\"__1 _d\"></span>El <span class=\"__1 _c\"></span>gru<span class=\"__1 _2\"></span>po <span class=\"__1 _d\"></span>mantiene <span class=\"__1 _d\"></span>las <span class=\"__1 _c\"></span>cuentas <span class=\"__1 _d\"></span>comerciales <span class=\"__1 _d\"></span>a <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>brar <span class=\"__1 _d\"></span>con <span class=\"__1 _c\"></span>el<span class=\"__1 _2\"></span> objetivo <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>cobrar <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>flujos<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>de <span class=\"__1 _8\"> </span>efectivo <span class=\"__1 _d\"></span>co<span class=\"__1 _2\"></span>ntractuales <span class=\"__1 _8\"> </span>y <span class=\"__1 _d\"></span>por <span class=\"__1 _8\"> </span>tanto <span class=\"__1 _d\"></span>se <span class=\"__1 _8\"> </span>valoran <span class=\"__1 _8\"> </span>con <span class=\"__1 _d\"></span>posteriori<span class=\"__1 _2\"></span>dad <span class=\"__1 _d\"> </span>a <span class=\"__1 _8\"> </span>coste<span class=\"__1 _22\"> </span>amortizado usa<span class=\"__1 _2\"></span>ndo el m\u00e9to<span class=\"__1 _2\"></span>do del inter<span class=\"__1 _2\"></span>\u00e9s efectivo. Det<span class=\"__1 _2\"></span>alles sobre <span class=\"__1 _2\"></span>las pol\u00edticas <span class=\"__1 _9\"></span>contables s<span class=\"__1 _2\"></span>obre deterioro <span class=\"__1 _2\"></span>del valor y el c\u00e1lculo de <span class=\"__1 _2\"></span>la correcci\u00f3n de val<span class=\"__1 _2\"></span>or por p\u00e9rdidas<span class=\"__1 _2\"></span> se proporcionan en la<span class=\"__1 _2\"></span> Nota <span class=\"__1 _2\"></span><span class=\"ls8\">3.3<span class=\"__1 _2\"></span></span> riesgo de cr<span class=\"__1 _2\"></span>\u00e9dito.<span class=\"__1 _22\"> </span>2.15<span class=\"ls0_1\"> E<span class=\"__1 _3\"></span>fec<span class=\"__1 _b\"></span>tivo <span class=\"__1 _b\"></span>y eq<span class=\"__1 _b\"></span>uiva<span class=\"__1 _b\"></span>lent<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>efe<span class=\"__1 _b\"></span>ctiv<span class=\"__1 _3\"></span>o </span>El <span class=\"__1 _2\"></span>efectivo <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>eq<span class=\"__1 _2\"></span>uivalentes<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>efect<span class=\"__1 _2\"></span>ivo <span class=\"__1 _2\"></span>incluyen <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>efectivo <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>caja, <span class=\"__1 _2\"></span>los <span class=\"__1 _9\"></span>dep\u00f3sitos <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>vista <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>entidad<span class=\"__1 _2\"></span>es de <span class=\"__1 _b\"></span>cr\u00e9dito <span class=\"__1 _3\"></span>y otras <span class=\"__1 _b\"></span>inversiones muy <span class=\"__1 _b\"></span>l\u00edquidas a <span class=\"__1 _b\"></span>corto <span class=\"__1 _b\"></span>plazo <span class=\"__1 _3\"></span>con <span class=\"__1 _b\"></span>u<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>vencim<span class=\"__1 _2\"></span>iento<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>original <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>tres meses <span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>me<span class=\"__1 _2\"></span>nos<span class=\"ls11\">. </span>Los <span class=\"__1 _9\"></span>des<span class=\"__1 _2\"></span>cubiertos <span class=\"__1 _9\"></span>b<span class=\"__1 _2\"></span>ancarios<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>clasifican <span class=\"__1 _10\"></span>como <span class=\"__1 _c\"></span>deud<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>f<span class=\"__1 _2\"></span>inanciera <span class=\"__1 _10\"></span>bajo <span class=\"__1 _10\"></span>pasivos <span class=\"__1 _10\"></span>corr<span class=\"__1 _2\"></span>ientes <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>balance <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> situaci\u00f3n",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "2.12.1.1<span class=\"ls0_1\"> Re<span class=\"__1 _b\"></span>conoc<span class=\"__1 _b\"></span>imie<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>o y<span class=\"__1 _b\"></span> ba<span class=\"__1 _3\"></span>ja <span class=\"__1 _b\"></span>en <span class=\"__1 _3\"></span>cue<span class=\"__1 _b\"></span>ntas<span class=\"__1 _3\"></span> </span>Las compras <span class=\"__1 _2\"></span>y ve<span class=\"__1 _2\"></span>ntas conv<span class=\"__1 _2\"></span>encionales <span class=\"__1 _2\"></span>de activos <span class=\"__1 _2\"></span>financ<span class=\"__1 _2\"></span>ieros se <span class=\"__1 _2\"></span>reconocen <span class=\"__1 _2\"></span>en la <span class=\"__1 _2\"></span>fecha d<span class=\"__1 _2\"></span>e negociac<span class=\"__1 _2\"></span>i\u00f3n, la<span class=\"__1 _2\"></span> fecha <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>que el <span class=\"__1 _b\"></span>Grupo se <span class=\"__1 _b\"></span>compromete a <span class=\"__1 _b\"></span>comprar o <span class=\"__1 _b\"></span>vender<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _b\"></span>act<span class=\"__1 _2\"></span>ivo. <span class=\"__1 _b\"></span>L<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>ac<span class=\"__1 _2\"></span>tivos <span class=\"__1 _b\"></span>financi<span class=\"__1 _2\"></span>eros <span class=\"__1 _3\"></span>se <span class=\"__1 _b\"></span>da<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>baj<span class=\"__1 _2\"></span>a 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=\"__1 _2\"></span>do sustancialmente<span class=\"__1 _2\"></span> todos los riesg<span class=\"__1 _2\"></span>os y beneficios inheren<span class=\"__1 _2\"></span>tes a la propie<span class=\"__1 _2\"></span>dad.<span class=\"__1 _9\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "Valor <span class=\"__1 _2\"></span>razonable <span class=\"__1 _2\"></span>con<span class=\"__1 _2\"></span> c<span class=\"__1 _2\"></span>ambios<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>resultados<span class=\"__1 _2\"></span>: L<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>activos <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>no <span class=\"__1 _2\"></span>cu<span class=\"__1 _2\"></span>mplen <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>criter<span class=\"__1 _2\"></span>io <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>coste amortizado <span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>para <span class=\"__1 _2\"></span>valor <span class=\"__1 _2\"></span>ra<span class=\"__1 _2\"></span>zonable <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>ot<span class=\"__1 _2\"></span>ro <span class=\"__1 _2\"></span>resultado <span class=\"__1 _2\"></span>g<span class=\"__1 _2\"></span>lobal <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>reco<span class=\"__1 _2\"></span>nocen <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>va<span class=\"__1 _2\"></span>lor<span class=\"__1 _22\"> </span>razonable con ca<span class=\"__1 _2\"></span>mbios en <span class=\"__1 _2\"></span>resultados. Una<span class=\"__1 _2\"></span> ganancia o<span class=\"__1 _2\"></span> una p\u00e9rdi<span class=\"__1 _2\"></span>da en una <span class=\"__1 _2\"></span>inversi\u00f3n en de<span class=\"__1 _2\"></span>uda que se r<span class=\"__1 _2\"></span>econozca c<span class=\"__1 _2\"></span>on posterioridad <span class=\"__1 _2\"></span>a v<span class=\"__1 _2\"></span>alor razonable <span class=\"__1 _2\"></span>con c<span class=\"__1 _2\"></span>ambios en res<span class=\"__1 _2\"></span>ultados <span class=\"__1 _2\"></span>se rec<span class=\"__1 _2\"></span>onoce en <span class=\"__1 _8\"> </span>resultados <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>se <span class=\"__1 _8\"> </span>prese<span class=\"__1 _2\"></span>nta <span class=\"__1 _8\"> </span>neta <span class=\"__1 _8\"> </span>en <span class=\"__1 _a\"> </span>el <span class=\"__1 _8\"> </span>estado <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>r<span class=\"__1 _2\"></span>esultados <span class=\"__1 _8\"> </span>dentro <span class=\"__1 _8\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>otras <span class=\"__1 _8\"> </span>ganancias<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>/ (p\u00e9rdidas) en el ejerc<span class=\"__1 _2\"></span>icio en que surge.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "2.12.2<span class=\"ls0_1\"> De<span class=\"__1 _b\"></span>teri<span class=\"__1 _b\"></span>oro d<span class=\"__1 _b\"></span>el v<span class=\"__1 _b\"></span>alor<span class=\"__1 _b\"></span> </span>El<span class=\"ls0_1\"> Grupo eval\u00faa sobre una base prospectiva las p\u00e9rdidas de cr\u00e9dito esperadas asociad<span class=\"__1 _2\"></span>as con sus activos </span>a <span class=\"__1 _b\"></span>coste <span class=\"__1 _b\"></span>amort<span class=\"__1 _2\"></span>izado <span class=\"__1 _b\"></span>y a <span class=\"__1 _14\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>azonable <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _b\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>otro <span class=\"__1 _3\"></span>resultado <span class=\"__1 _b\"></span>g<span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>obal. <span class=\"__1 _b\"></span>La<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>metodolog\u00eda <span class=\"__1 _3\"></span>aplicada <span class=\"__1 _3\"></span>para deterioro del valor <span class=\"__1 _2\"></span>depende de si ha <span class=\"__1 _2\"></span>habido un incre<span class=\"__1 _2\"></span>mento significativo <span class=\"__1 _2\"></span>en el riesgo de cr\u00e9dito. <span class=\"__1 _9\"></span> Para las cuentas comerciales a cobrar, el grupo aplica el enfoque simplificado permitido<span class=\"__1 _2\"></span> por la <span class=\"__1 _3\"></span>NIIF 9, que exige <span class=\"__1 _9\"></span>que <span class=\"__1 _10\"></span>las <span class=\"__1 _10\"></span>p\u00e9rdidas <span class=\"__1 _10\"></span>esperadas <span class=\"__1 _10\"></span>durante <span class=\"__1 _10\"></span>su <span class=\"__1 _9\"></span>vid<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>reconozcan <span class=\"__1 _10\"></span>desde <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>reco<span class=\"__1 _2\"></span>nocimiento <span class=\"__1 _10\"></span>inicial <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>las cuentas a cobrar, v\u00e9ase<span class=\"__1 _2\"></span> la Nota <span class=\"__1 _2\"></span><span class=\"ls8\">3.3</span> riesgo <span class=\"__1 _2\"></span>de cr\u00e9dito para m\u00e1s det<span class=\"__1 _2\"></span>alles.<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "2.13<span class=\"ls0_1\"> E<span class=\"__1 _3\"></span>xi<span class=\"__1 _3\"></span>ste<span class=\"__1 _b\"></span>ncia<span class=\"__1 _3\"></span>s </span>Las <span class=\"__1 _b\"></span>existencias <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>valoran <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>su <span class=\"__1 _b\"></span>coste <span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>su <span class=\"__1 _b\"></span>valor <span class=\"__1 _b\"></span>neto realizable, <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>menor <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>dos. <span class=\"__1 _b\"></span>El <span class=\"__1 _b\"></span>valor <span class=\"__1 _b\"></span>neto <span class=\"__1 _b\"></span>realizable es <span class=\"__1 _8\"> </span>el <span class=\"__1 _d\"> </span>prec<span class=\"__1 _2\"></span>io <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>ve<span class=\"__1 _2\"></span>nta <span class=\"__1 _8\"> </span>estimado <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>el <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>urso <span class=\"__1 _8\"> </span>normal <span class=\"__1 _8\"> </span>del <span class=\"__1 _8\"> </span>negocio, <span class=\"__1 _8\"> </span>menos <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>ostes <span class=\"__1 _8\"> </span>variables <span class=\"__1 _8\"> </span>que <span class=\"__1 _d\"> </span>s<span class=\"__1 _2\"></span>ean necesarios para la ve<span class=\"__1 _2\"></span>nta. El coste se determ<span class=\"__1 _2\"></span>ina del siguiente mo<span class=\"__1 _2\"></span>do: \u2022<span class=\"ff2_1\"> <span class=\"__1 _1b\"> </span>Existencias <span class=\"__1 _3\"></span>comercia<span class=\"__1 _2\"></span>les, <span class=\"__1 _3\"></span>materias<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>pri<span class=\"__1 _2\"></span>mas <span class=\"__1 _3\"></span>y <span class=\"__1 _b\"></span>o<span class=\"__1 _2\"></span>tros <span class=\"__1 _3\"></span>aprovisionam<span class=\"__1 _2\"></span>ientos: <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span>l <span class=\"__1 _b\"></span>cos<span class=\"__1 _2\"></span>te <span class=\"__1 _b\"></span>m<span class=\"__1 _2\"></span>edio ponderado.<span class=\"__1 _2\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _1b\"> </span>Productos termi<span class=\"__1 _2\"></span>nados, sem<span class=\"__1 _2\"></span>i-termina<span class=\"__1 _2\"></span>dos y <span class=\"__1 _2\"></span>en curso: <span class=\"__1 _2\"></span>al coste <span class=\"__1 _2\"></span>medio pond<span class=\"__1 _2\"></span>erado de <span class=\"__1 _2\"></span>los consum<span class=\"__1 _2\"></span>os </span>de <span class=\"__1 _d\"></span>materias <span class=\"__1 _d\"></span>primas <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>auxiliares <span class=\"__1 _c\"></span>m\u00e1s<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>la <span class=\"__1 _d\"></span>parte <span class=\"__1 _c\"></span>a<span class=\"__1 _2\"></span>plicable <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>mano <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>obra <span class=\"__1 _c\"></span>d<span class=\"__1 _2\"></span>irecta <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>gastos generales de fabricaci<span class=\"__1 _2\"></span>\u00f3n (basados en la capac<span class=\"__1 _2\"></span>idad normal de produc<span class=\"__1 _2\"></span>ci\u00f3n).<span class=\"__1 _9\"></span> Las <span class=\"__1 _8\"> </span>existencias <span class=\"__1 _8\"> </span>adq<span class=\"__1 _2\"></span>uiridas <span class=\"__1 _8\"> </span>y/o <span class=\"__1 _8\"> </span>producid<span class=\"__1 _2\"></span>os <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>omercializaci\u00f3n <span class=\"__1 _8\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>f\u00e1rmacos <span class=\"__1 _8\"> </span>se <span class=\"__1 _8\"> </span>activa<span class=\"__1 _2\"></span>n <span class=\"__1 _8\"> </span>cuando <span class=\"__1 _8\"> </span>se cumplen <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>requ<span class=\"__1 _2\"></span>isitos <span class=\"__1 _9\"></span>se<span class=\"__1 _2\"></span>\u00f1alados <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>Nota<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>2.9.1.<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>Se <span class=\"__1 _10\"></span>practican <span class=\"__1 _10\"></span>ajustes <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>valo<span class=\"__1 _2\"></span>raci\u00f3n <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _9\"></span>exist<span class=\"__1 _2\"></span>encias hasta ese momento, <span class=\"__1 _2\"></span>que se revierten e<span class=\"__1 _2\"></span>n el momento de cum<span class=\"__1 _2\"></span>plirse tales requisit<span class=\"__1 _2\"></span>os.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "2.14<span class=\"ls0_1\"> Cu<span class=\"__1 _b\"></span>entas<span class=\"__1 _b\"></span> com<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>les <span class=\"__1 _b\"></span>a co<span class=\"__1 _b\"></span>bra<span class=\"__1 _3\"></span>r </span>Las cuentas comerciales a <span class=\"__1 _3\"></span>cobrar se reconocen <span class=\"__1 _3\"></span>inicialmente por su valor <span class=\"__1 _3\"></span>razonable y posteriormente por su coste <span class=\"__1 _2\"></span>am<span class=\"__1 _2\"></span>ortizado <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>acuerdo <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>m\u00e9todo <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>tipo <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>inter\u00e9s <span class=\"__1 _10\"></span>efectivo, <span class=\"__1 _9\"></span>menos <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>corr<span class=\"__1 _2\"></span>ecci\u00f3n <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>p\u00e9rdidas<span class=\"__1 _2\"></span> del v<span class=\"__1 _2\"></span>alor. <span class=\"__1 _2\"></span>V\u00e9ase <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>Nota <span class=\"__1 _2\"></span><span class=\"ls8\">13<span class=\"__1 _2\"></span></span> <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>inf<span class=\"__1 _2\"></span>ormaci\u00f3n <span class=\"__1 _2\"></span>adiciona<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>sobre <span class=\"__1 _9\"></span>la c<span class=\"__1 _2\"></span>ontabilizaci\u00f3n <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>grupo <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>las <span class=\"__1 _9\"></span>cuentas comerciales <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>obrar <span class=\"__1 _b\"></span>y l<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>Nota <span class=\"__1 _3\"></span>3.3 <span class=\"__1 _b\"></span>p<span class=\"__1 _2\"></span>ara <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>escripci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>po<span class=\"__1 _2\"></span>l\u00edticas <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>gru<span class=\"__1 _2\"></span>po <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>elaci\u00f3n <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _b\"></span>deter<span class=\"__1 _2\"></span>ioro del valor. Las <span class=\"__1 _c\"></span>cuentas <span class=\"__1 _d\"></span>comerciales <span class=\"__1 _c\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>cobrar <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>on <span class=\"__1 _c\"></span>importes <span class=\"__1 _d\"></span>adeudados <span class=\"__1 _c\"></span>por <span class=\"__1 _d\"></span>clientes <span class=\"__1 _c\"></span>por <span class=\"__1 _d\"></span>bienes <span class=\"__1 _c\"></span>vendidos <span class=\"__1 _d\"></span>o <span class=\"__1 _10\"></span>serv<span class=\"__1 _2\"></span>icios prestados <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>el <span class=\"__1 _c\"></span>curso <span class=\"__1 _10\"></span>or<span class=\"__1 _2\"></span>dinario <span class=\"__1 _c\"></span>del <span class=\"__1 _10\"></span>neg<span class=\"__1 _2\"></span>ocio. <span class=\"__1 _10\"></span>Gen<span class=\"__1 _2\"></span>eralmente <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>liquida<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>entre<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>60 <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>90 <span class=\"__1 _c\"></span>d\u00ed<span class=\"__1 _9\"></span>as <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>por <span class=\"__1 _c\"></span>tanto <span class=\"__1 _10\"></span>se<span class=\"__1 _2\"></span> clasifican todas como corrientes. Las cuentas comerciales a cobrar se reconocen inicialmente al importe de la <span class=\"__1 _10\"></span>contraprestac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _10\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>es <span class=\"__1 _c\"></span>incondicional <span class=\"__1 _c\"></span>a <span class=\"__1 _10\"></span>m<span class=\"__1 _2\"></span>enos <span class=\"__1 _10\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>contengan <span class=\"__1 _c\"></span>component<span class=\"__1 _2\"></span>es <span class=\"__1 _10\"></span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>significativos,<span class=\"__1 _2\"></span> cuando <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>rec<span class=\"__1 _2\"></span>onocen <span class=\"__1 _d\"></span>a <span class=\"__1 _c\"></span>su<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _d\"></span>razonable. <span class=\"__1 _d\"></span>El <span class=\"__1 _c\"></span>gru<span class=\"__1 _2\"></span>po <span class=\"__1 _d\"></span>mantiene <span class=\"__1 _d\"></span>las <span class=\"__1 _c\"></span>cuentas <span class=\"__1 _d\"></span>comerciales <span class=\"__1 _d\"></span>a <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>brar <span class=\"__1 _d\"></span>con <span class=\"__1 _c\"></span>el<span class=\"__1 _2\"></span> objetivo <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>cobrar <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>flujos<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>de <span class=\"__1 _8\"> </span>efectivo <span class=\"__1 _d\"></span>co<span class=\"__1 _2\"></span>ntractuales <span class=\"__1 _8\"> </span>y <span class=\"__1 _d\"></span>por <span class=\"__1 _8\"> </span>tanto <span class=\"__1 _d\"></span>se <span class=\"__1 _8\"> </span>valoran <span class=\"__1 _8\"> </span>con <span class=\"__1 _d\"></span>posteriori<span class=\"__1 _2\"></span>dad <span class=\"__1 _d\"> </span>a <span class=\"__1 _8\"> </span>coste<span class=\"__1 _22\"> </span>amortizado usa<span class=\"__1 _2\"></span>ndo el m\u00e9to<span class=\"__1 _2\"></span>do del inter<span class=\"__1 _2\"></span>\u00e9s efectivo. Det<span class=\"__1 _2\"></span>alles sobre <span class=\"__1 _2\"></span>las pol\u00edticas <span class=\"__1 _9\"></span>contables s<span class=\"__1 _2\"></span>obre deterioro <span class=\"__1 _2\"></span>del valor y el c\u00e1lculo de <span class=\"__1 _2\"></span>la correcci\u00f3n de val<span class=\"__1 _2\"></span>or por p\u00e9rdidas<span class=\"__1 _2\"></span> se proporcionan en la<span class=\"__1 _2\"></span> Nota <span class=\"__1 _2\"></span><span class=\"ls8\">3.3<span class=\"__1 _2\"></span></span> riesgo de cr<span class=\"__1 _2\"></span>\u00e9dito.<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "2.14<span class=\"ls0_1\"> Cu<span class=\"__1 _b\"></span>entas<span class=\"__1 _b\"></span> com<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>les <span class=\"__1 _b\"></span>a co<span class=\"__1 _b\"></span>bra<span class=\"__1 _3\"></span>r </span>Las cuentas comerciales a <span class=\"__1 _3\"></span>cobrar se reconocen <span class=\"__1 _3\"></span>inicialmente por su valor <span class=\"__1 _3\"></span>razonable y posteriormente por su coste <span class=\"__1 _2\"></span>am<span class=\"__1 _2\"></span>ortizado <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>acuerdo <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>m\u00e9todo <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>tipo <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>inter\u00e9s <span class=\"__1 _10\"></span>efectivo, <span class=\"__1 _9\"></span>menos <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>corr<span class=\"__1 _2\"></span>ecci\u00f3n <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>p\u00e9rdidas<span class=\"__1 _2\"></span> del v<span class=\"__1 _2\"></span>alor. <span class=\"__1 _2\"></span>V\u00e9ase <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>Nota <span class=\"__1 _2\"></span><span class=\"ls8\">13<span class=\"__1 _2\"></span></span> <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>inf<span class=\"__1 _2\"></span>ormaci\u00f3n <span class=\"__1 _2\"></span>adiciona<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>sobre <span class=\"__1 _9\"></span>la c<span class=\"__1 _2\"></span>ontabilizaci\u00f3n <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>grupo <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>las <span class=\"__1 _9\"></span>cuentas comerciales <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>obrar <span class=\"__1 _b\"></span>y l<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>Nota <span class=\"__1 _3\"></span>3.3 <span class=\"__1 _b\"></span>p<span class=\"__1 _2\"></span>ara <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>escripci\u00f3n <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>po<span class=\"__1 _2\"></span>l\u00edticas <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>gru<span class=\"__1 _2\"></span>po <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>elaci\u00f3n <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _b\"></span>deter<span class=\"__1 _2\"></span>ioro del valor. Las <span class=\"__1 _c\"></span>cuentas <span class=\"__1 _d\"></span>comerciales <span class=\"__1 _c\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>cobrar <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>on <span class=\"__1 _c\"></span>importes <span class=\"__1 _d\"></span>adeudados <span class=\"__1 _c\"></span>por <span class=\"__1 _d\"></span>clientes <span class=\"__1 _c\"></span>por <span class=\"__1 _d\"></span>bienes <span class=\"__1 _c\"></span>vendidos <span class=\"__1 _d\"></span>o <span class=\"__1 _10\"></span>serv<span class=\"__1 _2\"></span>icios prestados <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>el <span class=\"__1 _c\"></span>curso <span class=\"__1 _10\"></span>or<span class=\"__1 _2\"></span>dinario <span class=\"__1 _c\"></span>del <span class=\"__1 _10\"></span>neg<span class=\"__1 _2\"></span>ocio. <span class=\"__1 _10\"></span>Gen<span class=\"__1 _2\"></span>eralmente <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>liquida<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>entre<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>60 <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>90 <span class=\"__1 _c\"></span>d\u00ed<span class=\"__1 _9\"></span>as <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>por <span class=\"__1 _c\"></span>tanto <span class=\"__1 _10\"></span>se<span class=\"__1 _2\"></span> clasifican todas como corrientes. Las cuentas comerciales a cobrar se reconocen inicialmente al importe de la <span class=\"__1 _10\"></span>contraprestac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _10\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>es <span class=\"__1 _c\"></span>incondicional <span class=\"__1 _c\"></span>a <span class=\"__1 _10\"></span>m<span class=\"__1 _2\"></span>enos <span class=\"__1 _10\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>contengan <span class=\"__1 _c\"></span>component<span class=\"__1 _2\"></span>es <span class=\"__1 _10\"></span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>significativos,<span class=\"__1 _2\"></span> cuando <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>rec<span class=\"__1 _2\"></span>onocen <span class=\"__1 _d\"></span>a <span class=\"__1 _c\"></span>su<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _d\"></span>razonable. <span class=\"__1 _d\"></span>El <span class=\"__1 _c\"></span>gru<span class=\"__1 _2\"></span>po <span class=\"__1 _d\"></span>mantiene <span class=\"__1 _d\"></span>las <span class=\"__1 _c\"></span>cuentas <span class=\"__1 _d\"></span>comerciales <span class=\"__1 _d\"></span>a <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>brar <span class=\"__1 _d\"></span>con <span class=\"__1 _c\"></span>el<span class=\"__1 _2\"></span> objetivo <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>cobrar <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>flujos<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>de <span class=\"__1 _8\"> </span>efectivo <span class=\"__1 _d\"></span>co<span class=\"__1 _2\"></span>ntractuales <span class=\"__1 _8\"> </span>y <span class=\"__1 _d\"></span>por <span class=\"__1 _8\"> </span>tanto <span class=\"__1 _d\"></span>se <span class=\"__1 _8\"> </span>valoran <span class=\"__1 _8\"> </span>con <span class=\"__1 _d\"></span>posteriori<span class=\"__1 _2\"></span>dad <span class=\"__1 _d\"> </span>a <span class=\"__1 _8\"> </span>coste<span class=\"__1 _22\"> </span>amortizado usa<span class=\"__1 _2\"></span>ndo el m\u00e9to<span class=\"__1 _2\"></span>do del inter<span class=\"__1 _2\"></span>\u00e9s efectivo. Det<span class=\"__1 _2\"></span>alles sobre <span class=\"__1 _2\"></span>las pol\u00edticas <span class=\"__1 _9\"></span>contables s<span class=\"__1 _2\"></span>obre deterioro <span class=\"__1 _2\"></span>del valor y el c\u00e1lculo de <span class=\"__1 _2\"></span>la correcci\u00f3n de val<span class=\"__1 _2\"></span>or por p\u00e9rdidas<span class=\"__1 _2\"></span> se proporcionan en la<span class=\"__1 _2\"></span> Nota <span class=\"__1 _2\"></span><span class=\"ls8\">3.3<span class=\"__1 _2\"></span></span> riesgo de cr<span class=\"__1 _2\"></span>\u00e9dito.<span class=\"__1 _22\"> </span>2.19<span class=\"ls0_1\"> De<span class=\"__1 _b\"></span>uda <span class=\"__1 _3\"></span>fi<span class=\"__1 _3\"></span>nan<span class=\"__1 _b\"></span>cier<span class=\"__1 _b\"></span>a<span class=\"__1 _22\"> </span></span>Las deudas financieras se <span class=\"__1 _3\"></span>reconocen inicialm<span class=\"__1 _2\"></span>ente por su valor <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>azonable, menos los costes en que <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e haya incurrido <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>transacci\u00f3n.<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>Post<span class=\"__1 _2\"></span>eriormente, <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>deuda<span class=\"__1 _2\"></span>s <span class=\"__1 _2\"></span>fin<span class=\"__1 _2\"></span>ancieras <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>aloran <span class=\"__1 _9\"></span>por<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>su <span class=\"__1 _9\"></span>coste<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>am<span class=\"__1 _2\"></span>ortizado <span class=\"__1 _9\"></span>de acuerdo <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>m<span class=\"__1 _2\"></span>\u00e9todo <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>tipo <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>inter\u00e9s <span class=\"__1 _9\"></span>efectivo. <span class=\"__1 _10\"></span>Las <span class=\"__1 _9\"></span>diferenc<span class=\"__1 _2\"></span>ias <span class=\"__1 _9\"></span>entre <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>fo<span class=\"__1 _2\"></span>ndos <span class=\"__1 _9\"></span>obtenidos <span class=\"__1 _9\"></span>(me<span class=\"__1 _2\"></span>nos <span class=\"__1 _9\"></span>los costes necesarios <span class=\"__1 _2\"></span>para su <span class=\"__1 _2\"></span>obtenci\u00f3n) y<span class=\"__1 _2\"></span> el valor <span class=\"__1 _2\"></span>de ree<span class=\"__1 _2\"></span>mbolso<span class=\"__1 _2\"></span> s<span class=\"__1 _2\"></span>e reconocen e<span class=\"__1 _2\"></span>n la <span class=\"__1 _2\"></span>cuenta de r<span class=\"__1 _2\"></span>esultados a l<span class=\"__1 _2\"></span>o largo de la vida de <span class=\"__1 _2\"></span>la deuda utilizand<span class=\"__1 _2\"></span>o el m\u00e9todo de tipo d<span class=\"__1 _2\"></span>e inter\u00e9s efectivo<span class=\"__1 _22\"> </span>Las <span class=\"__1 _d\"></span>deudas <span class=\"__1 _d\"></span>financieras <span class=\"__1 _d\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>clasifican <span class=\"__1 _d\"></span>como <span class=\"__1 _d\"></span>pasivos <span class=\"__1 _d\"></span>corr<span class=\"__1 _2\"></span>ientes <span class=\"__1 _d\"></span>a <span class=\"__1 _d\"></span>menos <span class=\"__1 _d\"></span>que <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"></span>Grupo <span class=\"__1 _d\"></span>tenga <span class=\"__1 _d\"></span>un <span class=\"__1 _d\"></span>derecho incondicional para diferir <span class=\"__1 _3\"></span>la liquidaci\u00f3n del pasivo <span class=\"__1 _3\"></span>durante al <span class=\"__1 _3\"></span>menos doce meses desde <span class=\"__1 _3\"></span>la fecha <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>el balance.<span class=\"__1 _2\"></span> Cuando se <span class=\"__1 _b\"></span>renegoci<span class=\"__1 _2\"></span>a <span class=\"__1 _3\"></span>un pr\u00e9stamo, <span class=\"__1 _b\"></span>se considera la <span class=\"__1 _b\"></span>po<span class=\"__1 _2\"></span>sibilidad de <span class=\"__1 _b\"></span>su baja <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>omo pasivo <span class=\"__1 _b\"></span>fin<span class=\"__1 _2\"></span>anciero en <span class=\"__1 _b\"></span>funci<span class=\"__1 _2\"></span>\u00f3n de <span class=\"__1 _b\"></span>si <span class=\"__1 _b\"></span>var\u00eda<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>el <span class=\"__1 _3\"></span>pr\u00e9stamo ini<span class=\"__1 _3\"></span>ci<span class=\"__1 _2\"></span>al <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>si <span class=\"__1 _3\"></span>el <span class=\"__1 _b\"></span>valor <span class=\"__1 _3\"></span>actual <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>flujos <span class=\"__1 _3\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>ef<span class=\"__1 _2\"></span>ectivo, <span class=\"__1 _b\"></span>inc<span class=\"__1 _2\"></span>luyendo <span class=\"__1 _b\"></span>las<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>comisiones<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>netas, al <span class=\"__1 _9\"></span>tipo <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>inter\u00e9s <span class=\"__1 _10\"></span>efectivo <span class=\"__1 _10\"></span>del <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ontrato <span class=\"__1 _10\"></span>original, <span class=\"__1 _10\"></span>difiere<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>m\u00e1s <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _10\"></span>10% <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>especto <span class=\"__1 _10\"></span>del <span class=\"__1 _9\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _9\"></span>actu<span class=\"__1 _2\"></span>al <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>los flujos de efectivo por pa<span class=\"__1 _2\"></span>gar previos a <span class=\"__1 _2\"></span>la renegociaci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "2.15<span class=\"ls0_1\"> E<span class=\"__1 _3\"></span>fec<span class=\"__1 _b\"></span>tivo <span class=\"__1 _b\"></span>y eq<span class=\"__1 _b\"></span>uiva<span class=\"__1 _b\"></span>lent<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>efe<span class=\"__1 _b\"></span>ctiv<span class=\"__1 _3\"></span>o </span>El <span class=\"__1 _2\"></span>efectivo <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>eq<span class=\"__1 _2\"></span>uivalentes<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>efect<span class=\"__1 _2\"></span>ivo <span class=\"__1 _2\"></span>incluyen <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>efectivo <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>caja, <span class=\"__1 _2\"></span>los <span class=\"__1 _9\"></span>dep\u00f3sitos <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>vista <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>entidad<span class=\"__1 _2\"></span>es de <span class=\"__1 _b\"></span>cr\u00e9dito <span class=\"__1 _3\"></span>y otras <span class=\"__1 _b\"></span>inversiones muy <span class=\"__1 _b\"></span>l\u00edquidas a <span class=\"__1 _b\"></span>corto <span class=\"__1 _b\"></span>plazo <span class=\"__1 _3\"></span>con <span class=\"__1 _b\"></span>u<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>vencim<span class=\"__1 _2\"></span>iento<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>original <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>tres meses <span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>me<span class=\"__1 _2\"></span>nos<span class=\"ls11\">. </span>Los <span class=\"__1 _9\"></span>des<span class=\"__1 _2\"></span>cubiertos <span class=\"__1 _9\"></span>b<span class=\"__1 _2\"></span>ancarios<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>clasifican <span class=\"__1 _10\"></span>como <span class=\"__1 _c\"></span>deud<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>f<span class=\"__1 _2\"></span>inanciera <span class=\"__1 _10\"></span>bajo <span class=\"__1 _10\"></span>pasivos <span class=\"__1 _10\"></span>corr<span class=\"__1 _2\"></span>ientes <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>balance <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> situaci\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "2.16<span class=\"ls0_1\"> Ca<span class=\"__1 _b\"></span>pita<span class=\"__1 _3\"></span>l s<span class=\"__1 _b\"></span>ocia<span class=\"__1 _b\"></span>l y <span class=\"__1 _3\"></span>re<span class=\"__1 _3\"></span>par<span class=\"__1 _b\"></span>to d<span class=\"__1 _b\"></span>e d<span class=\"__1 _3\"></span>ivi<span class=\"__1 _b\"></span>dend<span class=\"__1 _b\"></span>os </span>Las <span class=\"__1 _7\"> </span>acciones <span class=\"__1 _7\"> </span>ordinarias <span class=\"__1 _7\"> </span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _7\"> </span>clasifican <span class=\"__1 _7\"> </span>com<span class=\"__1 _2\"></span>o <span class=\"__1 _7\"> </span>patrimonio <span class=\"__1 _7\"> </span>neto. <span class=\"__1 _19\"> </span>Los  costes <span class=\"__1 _19\"> </span>incrementales <span class=\"__1 _7\"> </span>directamente atribuibles <span class=\"__1 _8\"> </span>a <span class=\"__1 _d\"></span>la <span class=\"__1 _8\"> </span>emisi\u00f3n <span class=\"__1 _d\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _8\"> </span>nuevas <span class=\"__1 _d\"> </span>acc<span class=\"__1 _2\"></span>iones <span class=\"__1 _d\"> </span>u<span class=\"__1 _2\"></span> <span class=\"__1 _d\"> </span>opci<span class=\"__1 _2\"></span>ones <span class=\"__1 _8\"> </span>se <span class=\"__1 _d\"></span>present<span class=\"__1 _2\"></span>an <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>el <span class=\"__1 _8\"> </span>patrimonio <span class=\"__1 _8\"> </span>neto <span class=\"__1 _d\"></span>como <span class=\"__1 _8\"> </span>una dedu<span class=\"ls0_1\">cci\u00f3n, neta de <span class=\"__1 _2\"></span>impuestos, contra <span class=\"__1 _2\"></span>los ingresos obtenid<span class=\"__1 _2\"></span>os. <span class=\"__1 _2\"></span> </span>Cuando <span class=\"__1 _9\"></span>una <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>ntidad <span class=\"__1 _9\"></span>del<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>Grupo <span class=\"__1 _9\"></span>adquiere <span class=\"__1 _10\"></span>acciones <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>S<span class=\"__1 _2\"></span>ociedad, <span class=\"__1 _10\"></span>la <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ontraprest<span class=\"__1 _2\"></span>aci\u00f3n <span class=\"__1 _9\"></span>pagada, <span class=\"__1 _10\"></span>incluido <span class=\"__1 _9\"></span>el eventual coste incr<span class=\"__1 _2\"></span>emental <span class=\"__1 _2\"></span>directamente atrib<span class=\"__1 _2\"></span>uible (net<span class=\"__1 _2\"></span>o del impuesto<span class=\"__1 _2\"></span> de sociedad<span class=\"__1 _2\"></span>es) se contab<span class=\"__1 _2\"></span>iliza bajo el ep\u00edgrafe <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>\"<span class=\"__1 _2\"></span>Acciones<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>propias\"<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>se <span class=\"__1 _3\"></span>deduce <span class=\"__1 _3\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _b\"></span>patrimo<span class=\"__1 _2\"></span>nio <span class=\"__1 _b\"></span>neto atri<span class=\"__1 _3\"></span>buible <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>los <span class=\"__1 _3\"></span>accionistas<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>matriz ha<span class=\"__1 _3\"></span>sta su cancelaci\u00f3n, re-<span class=\"__1 _2\"></span>emisi\u00f3n o en<span class=\"__1 _2\"></span>ajenaci\u00f3n. <span class=\"__1 _2\"></span> Cuando <span class=\"__1 _10\"></span>tales <span class=\"__1 _9\"></span>acc<span class=\"__1 _2\"></span>iones <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>venden <span class=\"__1 _9\"></span>o<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>vuelve<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>emitir <span class=\"__1 _10\"></span>posterior<span class=\"__1 _2\"></span>mente, <span class=\"__1 _9\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>contr<span class=\"__1 _2\"></span>aprestaci\u00f3n <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>ecibida, <span class=\"__1 _10\"></span>tras deducir <span class=\"__1 _a\"> </span>los <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>ostes <span class=\"__1 _a\"> </span>increm<span class=\"__1 _2\"></span>entales <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>la <span class=\"__1 _8\"> </span>op<span class=\"__1 _2\"></span>eraci\u00f3n <span class=\"__1 _a\"> </span>que <span class=\"__1 _a\"> </span>sean <span class=\"__1 _a\"> </span>directamente <span class=\"__1 _a\"> </span>atri<span class=\"__1 _2\"></span>buibles <span class=\"__1 _8\"> </span>y<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _8\"> </span>i<span class=\"__1 _2\"></span>mpuesto <span class=\"__1 _a\"> </span>de sociedades <span class=\"__1 _2\"></span>correspondi<span class=\"__1 _2\"></span>ente <span class=\"__1 _2\"></span>se r<span class=\"__1 _2\"></span>econoce <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>ep\u00edgrafe <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>\u00abAcci<span class=\"__1 _2\"></span>ones <span class=\"__1 _2\"></span>propias\u00bb <span class=\"__1 _2\"></span>por <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>coste <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>adqu<span class=\"__1 _2\"></span>isici\u00f3n y <span class=\"__1 _10\"></span>\u00abGanancias <span class=\"__1 _10\"></span>acu<span class=\"__1 _2\"></span>muladas\u00bb <span class=\"__1 _10\"></span>(por<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>diferencia <span class=\"__1 _c\"></span>entre <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>contr<span class=\"__1 _2\"></span>aprestaci\u00f3n <span class=\"__1 _10\"></span>y<span class=\"__1 _9\"></span> <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>cos<span class=\"__1 _2\"></span>te <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>adquis<span class=\"__1 _2\"></span>ici\u00f3n), <span class=\"__1 _10\"></span>lo <span class=\"__1 _10\"></span>que<span class=\"__1 _2\"></span> aumenta el patrimo<span class=\"__1 _2\"></span>nio neto atribuible<span class=\"__1 _2\"></span> a los accionistas de l<span class=\"__1 _2\"></span>a matriz.<span class=\"__1 _2\"></span> Los <span class=\"__1 _b\"></span>dividendos <span class=\"__1 _b\"></span>sobre <span class=\"__1 _b\"></span>acciones <span class=\"__1 _b\"></span>ordinarias <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>reconocen <span class=\"__1 _b\"></span>como <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>pasivo <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>ejercicio <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>son <span class=\"__1 _14\"></span>apro<span class=\"__1 _2\"></span>bados por los accionistas de la<span class=\"__1 _2\"></span> Sociedad.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "2.16<span class=\"ls0_1\"> Ca<span class=\"__1 _b\"></span>pita<span class=\"__1 _3\"></span>l s<span class=\"__1 _b\"></span>ocia<span class=\"__1 _b\"></span>l y <span class=\"__1 _3\"></span>re<span class=\"__1 _3\"></span>par<span class=\"__1 _b\"></span>to d<span class=\"__1 _b\"></span>e d<span class=\"__1 _3\"></span>ivi<span class=\"__1 _b\"></span>dend<span class=\"__1 _b\"></span>os </span>Las <span class=\"__1 _7\"> </span>acciones <span class=\"__1 _7\"> </span>ordinarias <span class=\"__1 _7\"> </span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _7\"> </span>clasifican <span class=\"__1 _7\"> </span>com<span class=\"__1 _2\"></span>o <span class=\"__1 _7\"> </span>patrimonio <span class=\"__1 _7\"> </span>neto. <span class=\"__1 _19\"> </span>Los  costes <span class=\"__1 _19\"> </span>incrementales <span class=\"__1 _7\"> </span>directamente atribuibles <span class=\"__1 _8\"> </span>a <span class=\"__1 _d\"></span>la <span class=\"__1 _8\"> </span>emisi\u00f3n <span class=\"__1 _d\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _8\"> </span>nuevas <span class=\"__1 _d\"> </span>acc<span class=\"__1 _2\"></span>iones <span class=\"__1 _d\"> </span>u<span class=\"__1 _2\"></span> <span class=\"__1 _d\"> </span>opci<span class=\"__1 _2\"></span>ones <span class=\"__1 _8\"> </span>se <span class=\"__1 _d\"></span>present<span class=\"__1 _2\"></span>an <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>el <span class=\"__1 _8\"> </span>patrimonio <span class=\"__1 _8\"> </span>neto <span class=\"__1 _d\"></span>como <span class=\"__1 _8\"> </span>una dedu<span class=\"ls0_1\">cci\u00f3n, neta de <span class=\"__1 _2\"></span>impuestos, contra <span class=\"__1 _2\"></span>los ingresos obtenid<span class=\"__1 _2\"></span>os. <span class=\"__1 _2\"></span> </span>Cuando <span class=\"__1 _9\"></span>una <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>ntidad <span class=\"__1 _9\"></span>del<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>Grupo <span class=\"__1 _9\"></span>adquiere <span class=\"__1 _10\"></span>acciones <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>S<span class=\"__1 _2\"></span>ociedad, <span class=\"__1 _10\"></span>la <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ontraprest<span class=\"__1 _2\"></span>aci\u00f3n <span class=\"__1 _9\"></span>pagada, <span class=\"__1 _10\"></span>incluido <span class=\"__1 _9\"></span>el eventual coste incr<span class=\"__1 _2\"></span>emental <span class=\"__1 _2\"></span>directamente atrib<span class=\"__1 _2\"></span>uible (net<span class=\"__1 _2\"></span>o del impuesto<span class=\"__1 _2\"></span> de sociedad<span class=\"__1 _2\"></span>es) se contab<span class=\"__1 _2\"></span>iliza bajo el ep\u00edgrafe <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>\"<span class=\"__1 _2\"></span>Acciones<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>propias\"<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>se <span class=\"__1 _3\"></span>deduce <span class=\"__1 _3\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _b\"></span>patrimo<span class=\"__1 _2\"></span>nio <span class=\"__1 _b\"></span>neto atri<span class=\"__1 _3\"></span>buible <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>los <span class=\"__1 _3\"></span>accionistas<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>matriz ha<span class=\"__1 _3\"></span>sta su cancelaci\u00f3n, re-<span class=\"__1 _2\"></span>emisi\u00f3n o en<span class=\"__1 _2\"></span>ajenaci\u00f3n. <span class=\"__1 _2\"></span> Cuando <span class=\"__1 _10\"></span>tales <span class=\"__1 _9\"></span>acc<span class=\"__1 _2\"></span>iones <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>venden <span class=\"__1 _9\"></span>o<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>vuelve<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>emitir <span class=\"__1 _10\"></span>posterior<span class=\"__1 _2\"></span>mente, <span class=\"__1 _9\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>contr<span class=\"__1 _2\"></span>aprestaci\u00f3n <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>ecibida, <span class=\"__1 _10\"></span>tras deducir <span class=\"__1 _a\"> </span>los <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>ostes <span class=\"__1 _a\"> </span>increm<span class=\"__1 _2\"></span>entales <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>la <span class=\"__1 _8\"> </span>op<span class=\"__1 _2\"></span>eraci\u00f3n <span class=\"__1 _a\"> </span>que <span class=\"__1 _a\"> </span>sean <span class=\"__1 _a\"> </span>directamente <span class=\"__1 _a\"> </span>atri<span class=\"__1 _2\"></span>buibles <span class=\"__1 _8\"> </span>y<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _8\"> </span>i<span class=\"__1 _2\"></span>mpuesto <span class=\"__1 _a\"> </span>de sociedades <span class=\"__1 _2\"></span>correspondi<span class=\"__1 _2\"></span>ente <span class=\"__1 _2\"></span>se r<span class=\"__1 _2\"></span>econoce <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>ep\u00edgrafe <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>\u00abAcci<span class=\"__1 _2\"></span>ones <span class=\"__1 _2\"></span>propias\u00bb <span class=\"__1 _2\"></span>por <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>coste <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>adqu<span class=\"__1 _2\"></span>isici\u00f3n y <span class=\"__1 _10\"></span>\u00abGanancias <span class=\"__1 _10\"></span>acu<span class=\"__1 _2\"></span>muladas\u00bb <span class=\"__1 _10\"></span>(por<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>diferencia <span class=\"__1 _c\"></span>entre <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>contr<span class=\"__1 _2\"></span>aprestaci\u00f3n <span class=\"__1 _10\"></span>y<span class=\"__1 _9\"></span> <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>cos<span class=\"__1 _2\"></span>te <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>adquis<span class=\"__1 _2\"></span>ici\u00f3n), <span class=\"__1 _10\"></span>lo <span class=\"__1 _10\"></span>que<span class=\"__1 _2\"></span> aumenta el patrimo<span class=\"__1 _2\"></span>nio neto atribuible<span class=\"__1 _2\"></span> a los accionistas de l<span class=\"__1 _2\"></span>a matriz.<span class=\"__1 _2\"></span> Los <span class=\"__1 _b\"></span>dividendos <span class=\"__1 _b\"></span>sobre <span class=\"__1 _b\"></span>acciones <span class=\"__1 _b\"></span>ordinarias <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>reconocen <span class=\"__1 _b\"></span>como <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>pasivo <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>ejercicio <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>son <span class=\"__1 _14\"></span>apro<span class=\"__1 _2\"></span>bados por los accionistas de la<span class=\"__1 _2\"></span> Sociedad.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "Los <span class=\"__1 _b\"></span>dividendos <span class=\"__1 _b\"></span>sobre <span class=\"__1 _b\"></span>acciones <span class=\"__1 _b\"></span>ordinarias <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>reconocen <span class=\"__1 _b\"></span>como <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>pasivo <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>ejercicio <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>son <span class=\"__1 _14\"></span>apro<span class=\"__1 _2\"></span>bados por los accionistas de la<span class=\"__1 _2\"></span> Sociedad.<span class=\"__1 _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "2.17<span class=\"ls0_1\"> S<span class=\"__1 _3\"></span>ubv<span class=\"__1 _b\"></span>encio<span class=\"__1 _b\"></span>nes <span class=\"__1 _3\"></span>of<span class=\"__1 _3\"></span>ic<span class=\"__1 _3\"></span>ial<span class=\"__1 _b\"></span>es </span>Las subvenciones <span class=\"__1 _b\"></span>recib<span class=\"__1 _2\"></span>idas de <span class=\"__1 _b\"></span>organism<span class=\"__1 _2\"></span>os ofi<span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>iales se <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>econocen <span class=\"__1 _3\"></span>por su <span class=\"__1 _b\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _3\"></span>razonable cuando existe <span class=\"__1 _b\"></span>una<span class=\"__1 _2\"></span> seguridad <span class=\"__1 _8\"> </span>razon<span class=\"__1 _2\"></span>able <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>que <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>su<span class=\"__1 _2\"></span>bvenci\u00f3n <span class=\"__1 _8\"> </span>se <span class=\"__1 _a\"> </span>cobrar\u00e1 <span class=\"__1 _a\"> </span>y <span class=\"__1 _8\"> </span>el <span class=\"__1 _8\"> </span>Gr<span class=\"__1 _2\"></span>upo <span class=\"__1 _8\"> </span>cump<span class=\"__1 _2\"></span>lir\u00e1 <span class=\"__1 _8\"> </span>con <span class=\"__1 _8\"> </span>tod<span class=\"__1 _2\"></span>as <span class=\"__1 _8\"> </span>las <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>ondiciones establecidas. Estas su<span class=\"__1 _2\"></span>bvencio<span class=\"__1 _2\"></span>nes se registran en <span class=\"__1 _2\"></span>funci\u00f3n de s<span class=\"__1 _2\"></span>u vencimiento.<span class=\"__1 _2\"></span> Las <span class=\"__1 _8\"> </span>subvenc<span class=\"__1 _2\"></span>iones <span class=\"__1 _8\"> </span>of<span class=\"__1 _2\"></span>iciales <span class=\"__1 _8\"> </span>relaci<span class=\"__1 _2\"></span>onadas <span class=\"__1 _8\"> </span>con<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>a<span class=\"__1 _2\"></span>dquisici\u00f3n <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>in<span class=\"__1 _2\"></span>movilizado <span class=\"__1 _a\"> </span>material <span class=\"__1 _8\"> </span>se<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>inc<span class=\"__1 _2\"></span>luyen <span class=\"__1 _8\"> </span>en  el ep\u00edgrafe <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>balance <span class=\"__1 _9\"></span>\u201cSubv<span class=\"__1 _2\"></span>enciones<span class=\"__1 _2\"></span>\u201d <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>rec<span class=\"__1 _2\"></span>onocen <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>cue<span class=\"__1 _2\"></span>nta <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>resultados<span class=\"__1 _9\"></span><span class=\"ff2_1\"> <span class=\"__1 _9\"></span>consolidados <span class=\"__1 _9\"></span>baj<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>\"Otras </span>gan<span class=\"ls0_1\">ancias\" sobre <span class=\"__1 _2\"></span>una base lineal a lo <span class=\"__1 _2\"></span>largo de la vida <span class=\"__1 _2\"></span>\u00fatil prevista de los corr<span class=\"__1 _2\"></span>espondientes activos<span class=\"__1 _2\"></span>. <span class=\"__1 _9\"></span> </span>Las subvenciones <span class=\"__1 _3\"></span>relacion<span class=\"__1 _2\"></span>adas <span class=\"__1 _3\"></span>con los proyectos de <span class=\"__1 _b\"></span>i<span class=\"__1 _2\"></span>nvestigaci\u00f3n y <span class=\"__1 _3\"></span>desarrollo<span class=\"__1 _2\"></span> <span class=\"__1 _3\"></span>del Grupo, se <span class=\"__1 _b\"></span>im<span class=\"__1 _2\"></span>putan como ingresos del ejercicio en <span class=\"__1 _b\"></span>pr<span class=\"__1 _2\"></span>oporci\u00f3n a la <span class=\"__1 _3\"></span>amortiza<span class=\"__1 _2\"></span>ci\u00f3n de estos activos intangibles, o, <span class=\"__1 _b\"></span>en su caso, cuando se produzca <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>u <span class=\"__1 _2\"></span>en<span class=\"__1 _2\"></span>ajenaci\u00f3n, <span class=\"__1 _9\"></span>correcci\u00f3n <span class=\"__1 _9\"></span>valorativa <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>deterioro <span class=\"__1 _9\"></span>o <span class=\"__1 _2\"></span>baja <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>balance<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>consolidado<span class=\"__1 _2\"></span>. <span class=\"__1 _2\"></span>P<span class=\"__1 _2\"></span>or <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>u <span class=\"__1 _2\"></span>parte,<span class=\"__1 _2\"></span> las <span class=\"__1 _b\"></span>subve<span class=\"__1 _2\"></span>nciones relacionadas <span class=\"__1 _b\"></span>con<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>gast<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>es<span class=\"__1 _2\"></span>pec\u00edficos se <span class=\"__1 _b\"></span>reconocen en <span class=\"__1 _b\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>cuent<span class=\"__1 _2\"></span>a <span class=\"__1 _3\"></span>de resultad<span class=\"__1 _2\"></span><span class=\"ls8\">os</span> <span class=\"__1 _3\"></span>en el <span class=\"__1 _b\"></span>mismo<span class=\"__1 _2\"></span> ejercicio en que se d<span class=\"__1 _2\"></span>evengan los corres<span class=\"__1 _2\"></span>pondientes gas<span class=\"__1 _2\"></span>tos.<span class=\"__1 _2\"></span> Las <span class=\"__1 _d\"></span>subvenciones <span class=\"__1 _d\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _d\"></span>car\u00e1c<span class=\"__1 _2\"></span>ter <span class=\"__1 _d\"></span>monetario <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"> </span>v<span class=\"__1 _2\"></span>aloran <span class=\"__1 _d\"></span>por <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"></span>va<span class=\"__1 _2\"></span>lor <span class=\"__1 _d\"></span>razonable <span class=\"__1 _8\"> </span>del <span class=\"__1 _d\"></span>importe <span class=\"__1 _d\"></span>conce<span class=\"__1 _2\"></span>dido <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>las subvenciones <span class=\"__1 _9\"></span>no <span class=\"__1 _2\"></span>monetar<span class=\"__1 _2\"></span>ias <span class=\"__1 _2\"></span>por<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _2\"></span>razo<span class=\"__1 _2\"></span>nable <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>bien <span class=\"__1 _9\"></span>recibido, <span class=\"__1 _2\"></span>ref<span class=\"__1 _2\"></span>eridos <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span>m<span class=\"__1 _9\"></span>bos <span class=\"__1 _2\"></span>valores<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>m<span class=\"__1 _2\"></span>omento de su reconocimiento.<span class=\"__1 _22\"> </span>22.1<span class=\"ls0_1\"> Ad<span class=\"__1 _b\"></span>minis<span class=\"__1 _b\"></span>trac<span class=\"__1 _b\"></span>ione<span class=\"__1 _b\"></span>s P\u00fa<span class=\"__1 _3\"></span>bli<span class=\"__1 _b\"></span>cas<span class=\"__1 _3\"></span> </span>El<span class=\"__1 _b\"></span> det<span class=\"__1 _b\"></span>alle<span class=\"__1 _b\"></span> del<span class=\"__1 _3\"></span> sa<span class=\"__1 _b\"></span>ldo <span class=\"__1 _b\"></span>con <span class=\"__1 _3\"></span>adm<span class=\"__1 _b\"></span>ini<span class=\"__1 _b\"></span>straci<span class=\"__1 _b\"></span>one<span class=\"__1 _3\"></span>s p<span class=\"__1 _3\"></span>\u00fab<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>cas d<span class=\"__1 _b\"></span>el G<span class=\"__1 _b\"></span>rup<span class=\"__1 _b\"></span>o al<span class=\"__1 _b\"></span> 31 <span class=\"__1 _b\"></span>de d<span class=\"__1 _b\"></span>icie<span class=\"__1 _3\"></span>mb<span class=\"__1 _3\"></span>re <span class=\"__1 _b\"></span>de 202<span class=\"__1 _b\"></span>4 y <span class=\"__1 _3\"></span>202<span class=\"__1 _b\"></span>3 es<span class=\"__1 _3\"></span> el<span class=\"__1 _b\"></span> sig<span class=\"__1 _b\"></span>uie<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span>: Administraciones p\u00fablicas (Miles de Euros) 31/12/2024 31/12/2023 Por IVA 3.766 6.213 Organismos de la Seguridad Social 8 9 Otros cr\u00e9ditos con las Administraciones P\u00fablicas 3.560 14.058 Saldos Deudores 7.334 20.280 Por IVA 937<span class=\"ls0_1\"> </span>1.451 HP, acreedora por retenciones practicadas 1.396 905<span class=\"ls0_1\"> </span>Organismos de la Seguridad Social 1.019 854<span class=\"ls0_1\"> </span>Otras deudas con las Administraciones P\u00fablicas 1 192<span class=\"ls0_1\"> </span>Saldos Acreedores 3.353 3.402 En <span class=\"__1 _c\"></span>2024<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>202<span class=\"__1 _2\"></span>3<span class=\"ff6\">, <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>ep\u00edgra<span class=\"__1 _2\"></span>fe <span class=\"__1 _c\"></span>\u201c<span class=\"__1 _2\"></span></span>Otros <span class=\"__1 _d\"></span>cr\u00e9ditos <span class=\"__1 _c\"></span>con<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>Administrac<span class=\"__1 _2\"></span>iones <span class=\"__1 _c\"></span>P<span class=\"__1 _2\"></span>\u00fablicas<span class=\"__1 _2\"></span><span class=\"ff6 ls12\">\u201d <span class=\"__1 _c\"></span></span>r<span class=\"__1 _2\"></span>ecoge <span class=\"__1 _c\"></span>pr<span class=\"__1 _2\"></span>incipalmente <span class=\"__1 _d\"></span><span class=\"ls9\">un </span>importe de <span class=\"__1 _b\"></span>2.210 miles <span class=\"__1 _b\"></span>de euros en <span class=\"__1 _b\"></span>concepto de <span class=\"__1 _b\"></span>pagos a <span class=\"__1 _b\"></span>cuenta del <span class=\"__1 _3\"></span>impuesto sobre <span class=\"__1 _3\"></span>beneficios de <span class=\"__1 _b\"></span>sociedad<span class=\"__1 _2\"></span>es (1<span class=\"ls0_1\">3.439 miles de euros<span class=\"__1 _2\"></span>  <span class=\"ls9\">en</span> <span class=\"ls8\">2023)</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "2.18<span class=\"ls0_1\"> P<span class=\"__1 _3\"></span>rov<span class=\"__1 _b\"></span>eedo<span class=\"__1 _3\"></span>re<span class=\"__1 _3\"></span>s y<span class=\"__1 _b\"></span> otr<span class=\"__1 _3\"></span>as<span class=\"__1 _3\"></span> cu<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>s a <span class=\"__1 _3\"></span>pag<span class=\"__1 _3\"></span>ar<span class=\"__1 _3\"></span> </span>Las <span class=\"__1 _2\"></span>cuent<span class=\"__1 _2\"></span>as <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>omerciales <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>pagar <span class=\"__1 _2\"></span>son <span class=\"__1 _9\"></span>obligaci<span class=\"__1 _2\"></span>ones <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>pago <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>bienes <span class=\"__1 _9\"></span>o <span class=\"__1 _9\"></span>servicios <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>ha<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span>dquirido <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span> los <span class=\"__1 _c\"></span>proveed<span class=\"__1 _2\"></span>ores <span class=\"__1 _c\"></span>en <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>curs<span class=\"__1 _2\"></span>o <span class=\"__1 _c\"></span>ordinario<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>explotaci<span class=\"__1 _2\"></span>\u00f3n. <span class=\"__1 _c\"></span>Las<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>cuentas <span class=\"__1 _c\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>pagar<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>clasifican <span class=\"__1 _d\"></span>como <span class=\"__1 _c\"></span>p<span class=\"__1 _2\"></span>asivo corriente si los pagos<span class=\"__1 _2\"></span> tienen vencimiento en <span class=\"__1 _2\"></span>los pr\u00f3ximos<span class=\"__1 _2\"></span> 12 meses.<span class=\"__1 _2\"></span> 2.19<span class=\"ls0_1\"> De<span class=\"__1 _b\"></span>uda <span class=\"__1 _3\"></span>fi<span class=\"__1 _3\"></span>nan<span class=\"__1 _b\"></span>cier<span class=\"__1 _b\"></span>a<span class=\"__1 _22\"> </span></span>Las deudas financieras se <span class=\"__1 _3\"></span>reconocen inicialm<span class=\"__1 _2\"></span>ente por su valor <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>azonable, menos los costes en que <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e haya incurrido <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>transacci\u00f3n.<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>Post<span class=\"__1 _2\"></span>eriormente, <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>deuda<span class=\"__1 _2\"></span>s <span class=\"__1 _2\"></span>fin<span class=\"__1 _2\"></span>ancieras <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>aloran <span class=\"__1 _9\"></span>por<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>su <span class=\"__1 _9\"></span>coste<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>am<span class=\"__1 _2\"></span>ortizado <span class=\"__1 _9\"></span>de acuerdo <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>m<span class=\"__1 _2\"></span>\u00e9todo <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>tipo <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>inter\u00e9s <span class=\"__1 _9\"></span>efectivo. <span class=\"__1 _10\"></span>Las <span class=\"__1 _9\"></span>diferenc<span class=\"__1 _2\"></span>ias <span class=\"__1 _9\"></span>entre <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>fo<span class=\"__1 _2\"></span>ndos <span class=\"__1 _9\"></span>obtenidos <span class=\"__1 _9\"></span>(me<span class=\"__1 _2\"></span>nos <span class=\"__1 _9\"></span>los costes necesarios <span class=\"__1 _2\"></span>para su <span class=\"__1 _2\"></span>obtenci\u00f3n) y<span class=\"__1 _2\"></span> el valor <span class=\"__1 _2\"></span>de ree<span class=\"__1 _2\"></span>mbolso<span class=\"__1 _2\"></span> s<span class=\"__1 _2\"></span>e reconocen e<span class=\"__1 _2\"></span>n la <span class=\"__1 _2\"></span>cuenta de r<span class=\"__1 _2\"></span>esultados a l<span class=\"__1 _2\"></span>o largo de la vida de <span class=\"__1 _2\"></span>la deuda utilizand<span class=\"__1 _2\"></span>o el m\u00e9todo de tipo d<span class=\"__1 _2\"></span>e inter\u00e9s efectivo<span class=\"__1 _22\"> </span>.<span class=\"__1 _22\"> </span>Las <span class=\"__1 _d\"></span>deudas <span class=\"__1 _d\"></span>financieras <span class=\"__1 _d\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>clasifican <span class=\"__1 _d\"></span>como <span class=\"__1 _d\"></span>pasivos <span class=\"__1 _d\"></span>corr<span class=\"__1 _2\"></span>ientes <span class=\"__1 _d\"></span>a <span class=\"__1 _d\"></span>menos <span class=\"__1 _d\"></span>que <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"></span>Grupo <span class=\"__1 _d\"></span>tenga <span class=\"__1 _d\"></span>un <span class=\"__1 _d\"></span>derecho incondicional para diferir <span class=\"__1 _3\"></span>la liquidaci\u00f3n del pasivo <span class=\"__1 _3\"></span>durante al <span class=\"__1 _3\"></span>menos doce meses desde <span class=\"__1 _3\"></span>la fecha <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>el balance.<span class=\"__1 _2\"></span> Cuando se <span class=\"__1 _b\"></span>renegoci<span class=\"__1 _2\"></span>a <span class=\"__1 _3\"></span>un pr\u00e9stamo, <span class=\"__1 _b\"></span>se considera la <span class=\"__1 _b\"></span>po<span class=\"__1 _2\"></span>sibilidad de <span class=\"__1 _b\"></span>su baja <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>omo pasivo <span class=\"__1 _b\"></span>fin<span class=\"__1 _2\"></span>anciero en <span class=\"__1 _b\"></span>funci<span class=\"__1 _2\"></span>\u00f3n de <span class=\"__1 _b\"></span>si <span class=\"__1 _b\"></span>var\u00eda<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>el <span class=\"__1 _3\"></span>pr\u00e9stamo ini<span class=\"__1 _3\"></span>ci<span class=\"__1 _2\"></span>al <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>si <span class=\"__1 _3\"></span>el <span class=\"__1 _b\"></span>valor <span class=\"__1 _3\"></span>actual <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>flujos <span class=\"__1 _3\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>ef<span class=\"__1 _2\"></span>ectivo, <span class=\"__1 _b\"></span>inc<span class=\"__1 _2\"></span>luyendo <span class=\"__1 _b\"></span>las<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>comisiones<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>netas, al <span class=\"__1 _9\"></span>tipo <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>inter\u00e9s <span class=\"__1 _10\"></span>efectivo <span class=\"__1 _10\"></span>del <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ontrato <span class=\"__1 _10\"></span>original, <span class=\"__1 _10\"></span>difiere<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>m\u00e1s <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _10\"></span>10% <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>especto <span class=\"__1 _10\"></span>del <span class=\"__1 _9\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _9\"></span>actu<span class=\"__1 _2\"></span>al <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>los flujos de efectivo por pa<span class=\"__1 _2\"></span>gar previos a <span class=\"__1 _2\"></span>la renegociaci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "2.19<span class=\"ls0_1\"> De<span class=\"__1 _b\"></span>uda <span class=\"__1 _3\"></span>fi<span class=\"__1 _3\"></span>nan<span class=\"__1 _b\"></span>cier<span class=\"__1 _b\"></span>a<span class=\"__1 _22\"> </span></span>Las deudas financieras se <span class=\"__1 _3\"></span>reconocen inicialm<span class=\"__1 _2\"></span>ente por su valor <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>azonable, menos los costes en que <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e haya incurrido <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>transacci\u00f3n.<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>Post<span class=\"__1 _2\"></span>eriormente, <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>deuda<span class=\"__1 _2\"></span>s <span class=\"__1 _2\"></span>fin<span class=\"__1 _2\"></span>ancieras <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>aloran <span class=\"__1 _9\"></span>por<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>su <span class=\"__1 _9\"></span>coste<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>am<span class=\"__1 _2\"></span>ortizado <span class=\"__1 _9\"></span>de acuerdo <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>m<span class=\"__1 _2\"></span>\u00e9todo <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>tipo <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>inter\u00e9s <span class=\"__1 _9\"></span>efectivo. <span class=\"__1 _10\"></span>Las <span class=\"__1 _9\"></span>diferenc<span class=\"__1 _2\"></span>ias <span class=\"__1 _9\"></span>entre <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>fo<span class=\"__1 _2\"></span>ndos <span class=\"__1 _9\"></span>obtenidos <span class=\"__1 _9\"></span>(me<span class=\"__1 _2\"></span>nos <span class=\"__1 _9\"></span>los costes necesarios <span class=\"__1 _2\"></span>para su <span class=\"__1 _2\"></span>obtenci\u00f3n) y<span class=\"__1 _2\"></span> el valor <span class=\"__1 _2\"></span>de ree<span class=\"__1 _2\"></span>mbolso<span class=\"__1 _2\"></span> s<span class=\"__1 _2\"></span>e reconocen e<span class=\"__1 _2\"></span>n la <span class=\"__1 _2\"></span>cuenta de r<span class=\"__1 _2\"></span>esultados a l<span class=\"__1 _2\"></span>o largo de la vida de <span class=\"__1 _2\"></span>la deuda utilizand<span class=\"__1 _2\"></span>o el m\u00e9todo de tipo d<span class=\"__1 _2\"></span>e inter\u00e9s efectivo<span class=\"__1 _22\"> </span>.<span class=\"__1 _22\"> </span>Las <span class=\"__1 _d\"></span>deudas <span class=\"__1 _d\"></span>financieras <span class=\"__1 _d\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>clasifican <span class=\"__1 _d\"></span>como <span class=\"__1 _d\"></span>pasivos <span class=\"__1 _d\"></span>corr<span class=\"__1 _2\"></span>ientes <span class=\"__1 _d\"></span>a <span class=\"__1 _d\"></span>menos <span class=\"__1 _d\"></span>que <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"></span>Grupo <span class=\"__1 _d\"></span>tenga <span class=\"__1 _d\"></span>un <span class=\"__1 _d\"></span>derecho incondicional para diferir <span class=\"__1 _3\"></span>la liquidaci\u00f3n del pasivo <span class=\"__1 _3\"></span>durante al <span class=\"__1 _3\"></span>menos doce meses desde <span class=\"__1 _3\"></span>la fecha <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>el balance.<span class=\"__1 _2\"></span> Cuando se <span class=\"__1 _b\"></span>renegoci<span class=\"__1 _2\"></span>a <span class=\"__1 _3\"></span>un pr\u00e9stamo, <span class=\"__1 _b\"></span>se considera la <span class=\"__1 _b\"></span>po<span class=\"__1 _2\"></span>sibilidad de <span class=\"__1 _b\"></span>su baja <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>omo pasivo <span class=\"__1 _b\"></span>fin<span class=\"__1 _2\"></span>anciero en <span class=\"__1 _b\"></span>funci<span class=\"__1 _2\"></span>\u00f3n de <span class=\"__1 _b\"></span>si <span class=\"__1 _b\"></span>var\u00eda<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>el <span class=\"__1 _3\"></span>pr\u00e9stamo ini<span class=\"__1 _3\"></span>ci<span class=\"__1 _2\"></span>al <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>si <span class=\"__1 _3\"></span>el <span class=\"__1 _b\"></span>valor <span class=\"__1 _3\"></span>actual <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>flujos <span class=\"__1 _3\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>ef<span class=\"__1 _2\"></span>ectivo, <span class=\"__1 _b\"></span>inc<span class=\"__1 _2\"></span>luyendo <span class=\"__1 _b\"></span>las<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>comisiones<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>netas, al <span class=\"__1 _9\"></span>tipo <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>inter\u00e9s <span class=\"__1 _10\"></span>efectivo <span class=\"__1 _10\"></span>del <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ontrato <span class=\"__1 _10\"></span>original, <span class=\"__1 _10\"></span>difiere<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>m\u00e1s <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _10\"></span>10% <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>especto <span class=\"__1 _10\"></span>del <span class=\"__1 _9\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _9\"></span>actu<span class=\"__1 _2\"></span>al <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>los flujos de efectivo por pa<span class=\"__1 _2\"></span>gar previos a <span class=\"__1 _2\"></span>la renegociaci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "2.20<span class=\"ls0_1\"> Im<span class=\"__1 _b\"></span>puest<span class=\"__1 _b\"></span>os <span class=\"__1 _3\"></span>cor<span class=\"__1 _b\"></span>rien<span class=\"__1 _b\"></span>tes y<span class=\"__1 _b\"></span> di<span class=\"__1 _b\"></span>feri<span class=\"__1 _b\"></span>dos </span>El <span class=\"__1 _d\"></span>gasto <span class=\"__1 _8\"> </span>por <span class=\"__1 _d\"></span>impuesto <span class=\"__1 _8\"> </span>del <span class=\"__1 _d\"></span>ejercicio <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>omprende <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>impuestos <span class=\"__1 _8\"> </span>corrientes <span class=\"__1 _d\"></span>y <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>diferidos. <span class=\"__1 _8\"> </span>El <span class=\"__1 _d\"></span>impuesto <span class=\"__1 _d\"></span>se reconoce <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>la <span class=\"__1 _8\"> </span>cuenta <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>resultados<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>consolidados, <span class=\"__1 _8\"> </span>excepto <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>la <span class=\"__1 _8\"> </span>medida <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>que <span class=\"__1 _d\"> </span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _8\"> </span>refiera <span class=\"__1 _d\"> </span>a <span class=\"__1 _8\"> </span>partidas reconocidas <span class=\"__1 _19\"> </span>dir<span class=\"__1 _2\"></span>ectamente <span class=\"__1 _20\"> </span>en <span class=\"__1 _19\"> </span>el <span class=\"__1 _20\"> </span>patrimonio <span class=\"__1 _20\"> </span>neto. <span class=\"__1 _19\"> </span>En <span class=\"__1 _20\"> </span>este <span class=\"__1 _19\"> </span>cas<span class=\"__1 _2\"></span>o,<span class=\"__1 _2\"></span> <span class=\"__1 _19\"> </span>el <span class=\"__1 _20\"> </span>impues<span class=\"__1 _2\"></span>to <span class=\"__1 _19\"> </span>tambi\u00e9n <span class=\"__1 _19\"> </span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _19\"> </span>recon<span class=\"__1 _2\"></span>oce directamente en patr<span class=\"__1 _2\"></span>imonio neto<span class=\"__1 _2\"></span> consolidado.<span class=\"__1 _2\"></span> El <span class=\"__1 _2\"></span>gast<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>impuesto <span class=\"__1 _9\"></span>corriente<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>calcul<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>base <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>normat<span class=\"__1 _2\"></span>iva <span class=\"__1 _9\"></span>fiscal <span class=\"__1 _9\"></span>vigente <span class=\"__1 _10\"></span>a <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>fec<span class=\"__1 _2\"></span>ha <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>balance. <span class=\"__1 _9\"></span>La Direcci\u00f3n <span class=\"__1 _d\"></span>eva<span class=\"__1 _2\"></span>l\u00faa <span class=\"__1 _d\"></span>peri\u00f3dica<span class=\"__1 _2\"></span>mente <span class=\"__1 _d\"> </span>las <span class=\"__1 _d\"> </span>p<span class=\"__1 _2\"></span>osturas <span class=\"__1 _d\"></span>to<span class=\"__1 _2\"></span>madas <span class=\"__1 _d\"> </span>en <span class=\"__1 _8\"> </span>relaci\u00f3n <span class=\"__1 _d\"></span>con <span class=\"__1 _8\"> </span>las<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>dec<span class=\"__1 _2\"></span>laraciones <span class=\"__1 _d\"></span>de <span class=\"__1 _8\"> </span>impuestos respecto de situaciones en las que la legislaci\u00f3n fiscal est\u00e1 sujeta a interpretaci\u00f3n, creando, en su caso, las provisiones necesar<span class=\"__1 _2\"></span>ias en funci\u00f3n de los <span class=\"__1 _2\"></span>importes que s<span class=\"__1 _2\"></span>e prev\u00e9n pagar a las au<span class=\"__1 _2\"></span>toridades fisca<span class=\"__1 _2\"></span>les.<span class=\"__1 _9\"></span> Se <span class=\"__1 _2\"></span>reco<span class=\"__1 _2\"></span>noce <span class=\"__1 _9\"></span>impuesto <span class=\"__1 _9\"></span>diferido <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>diferencias <span class=\"__1 _9\"></span>temporarias <span class=\"__1 _9\"></span>que<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>urgen <span class=\"__1 _9\"></span>entre <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>va<span class=\"__1 _2\"></span>lor <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>efect<span class=\"__1 _2\"></span>os <span class=\"__1 _9\"></span>fiscales de <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _10\"></span>activos <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>pasivos <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>su <span class=\"__1 _10\"></span>valor <span class=\"__1 _10\"></span>cont<span class=\"__1 _2\"></span>able <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>estas <span class=\"__1 _10\"></span>cuentas <span class=\"__1 _10\"></span>a<span class=\"__1 _2\"></span>nuales <span class=\"__1 _10\"></span>consolidadas. <span class=\"__1 _10\"></span>S<span class=\"__1 _2\"></span>in <span class=\"__1 _10\"></span>embargo, <span class=\"__1 _10\"></span>no <span class=\"__1 _10\"></span>se contabilizan <span class=\"__1 _2\"></span>im<span class=\"__1 _2\"></span>puesto <span class=\"__1 _2\"></span>difer<span class=\"__1 _2\"></span>ido <span class=\"__1 _2\"></span>si <span class=\"__1 _9\"></span>surgen <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>reconocim<span class=\"__1 _2\"></span>iento<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>inicial <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>un <span class=\"__1 _2\"></span>activo<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>pas<span class=\"__1 _2\"></span>ivo <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>una <span class=\"__1 _2\"></span>operac<span class=\"__1 _2\"></span>i\u00f3n, distinta <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>una <span class=\"__1 _c\"></span>combinaci\u00f3<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>negocios,<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>que, <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>mom<span class=\"__1 _2\"></span>ento <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>operaci\u00f3n, <span class=\"__1 _c\"></span>no <span class=\"__1 _c\"></span>afecta <span class=\"__1 _c\"></span>ni <span class=\"__1 _10\"></span>al<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>resulta<span class=\"__1 _2\"></span>do contable ni a la gana<span class=\"__1 _2\"></span>ncia o p\u00e9rdida fisc<span class=\"__1 _2\"></span>al. <span class=\"__1 _2\"></span> El impuesto dif<span class=\"__1 _2\"></span>erido se determin<span class=\"__1 _2\"></span>a seg\u00fan tipos <span class=\"__1 _2\"></span>impositiv<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>y las leyes <span class=\"__1 _2\"></span>aprobadas <span class=\"__1 _2\"></span>o a punto de<span class=\"__1 _2\"></span> aprobarse en<span class=\"__1 _2\"></span> la <span class=\"__1 _c\"></span>fecha <span class=\"__1 _c\"></span>del <span class=\"__1 _d\"></span>balance <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>que <span class=\"__1 _c\"></span>se <span class=\"__1 _d\"></span>prev\u00e9 <span class=\"__1 _c\"></span>ser\u00e1n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>aplicac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _c\"></span>cuando <span class=\"__1 _d\"></span>el <span class=\"__1 _10\"></span>corr<span class=\"__1 _2\"></span>espondiente <span class=\"__1 _c\"></span>act<span class=\"__1 _2\"></span>ivo <span class=\"__1 _c\"></span>por <span class=\"__1 _c\"></span>impues<span class=\"__1 _2\"></span>to diferido se realice o e<span class=\"__1 _2\"></span>l pasivo por i<span class=\"__1 _2\"></span>mpuesto diferido s<span class=\"__1 _2\"></span>e liquide. <span class=\"__1 _2\"></span> Los activos por impu<span class=\"__1 _2\"></span>esto diferido se r<span class=\"__1 _2\"></span>econoc<span class=\"__1 _2\"></span>en en la medida en <span class=\"__1 _2\"></span>que es probable<span class=\"__1 _2\"></span> que vaya a disponers<span class=\"__1 _2\"></span>e de beneficios fiscales futur<span class=\"__1 _2\"></span>os con los que po<span class=\"__1 _2\"></span>der compensar las d<span class=\"__1 _2\"></span>iferencias temporar<span class=\"__1 _2\"></span>ias<span class=\"__1 _2\"></span>. El <span class=\"__1 _c\"></span>grupo <span class=\"__1 _c\"></span>pu<span class=\"__1 _2\"></span>ede <span class=\"__1 _c\"></span>comp<span class=\"__1 _2\"></span>ensar <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>bases <span class=\"__1 _c\"></span>imponibles <span class=\"__1 _d\"></span>negativas <span class=\"__1 _d\"></span>pendientes <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>mpensaci\u00f3n <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>rentas positivas de los per\u00edod<span class=\"__1 _2\"></span>os impositivos sig<span class=\"__1 _2\"></span>uientes con el l\u00edmite d<span class=\"__1 _2\"></span>e 25%.<span class=\"__1 _9\"></span> Se <span class=\"__1 _c\"></span>recon<span class=\"__1 _2\"></span>ocen <span class=\"__1 _d\"></span>activos <span class=\"__1 _c\"></span>por <span class=\"__1 _d\"></span>impuesto <span class=\"__1 _d\"></span>diferido <span class=\"__1 _d\"></span>para <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>diferencias <span class=\"__1 _d\"></span>temporarias <span class=\"__1 _d\"></span>deducibles <span class=\"__1 _d\"></span>procedentes <span class=\"__1 _d\"></span>de inversiones <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>dependientes<span class=\"__1 _2\"></span>, <span class=\"__1 _2\"></span>asociadas <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>acuerdos <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>onjuntos <span class=\"__1 _2\"></span>s\u00f3<span class=\"__1 _2\"></span>lo <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>medida <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>q<span class=\"__1 _2\"></span>u<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>sea <span class=\"__1 _2\"></span>pro<span class=\"__1 _2\"></span>bable <span class=\"__1 _2\"></span>que la diferencia temporaria vaya a <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>evertir en el <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>uturo y se espere <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>isponer de un beneficio sujeto <span class=\"__1 _3\"></span>a imposici\u00f3n suficiente contra el q<span class=\"__1 _2\"></span>ue aplicar la difere<span class=\"__1 _2\"></span>ncia temporaria<span class=\"__1 _2\"></span>. <span class=\"__1 _2\"></span> Los activos <span class=\"__1 _2\"></span>por impuesto <span class=\"__1 _2\"></span>diferido y<span class=\"__1 _2\"></span> los <span class=\"__1 _2\"></span>pasivos <span class=\"__1 _2\"></span>por imp<span class=\"__1 _2\"></span>uesto dif<span class=\"__1 _2\"></span>er<span class=\"__1 _2\"></span>ido se c<span class=\"__1 _2\"></span>ompensa<span class=\"__1 _2\"></span>n s\u00f3lo en <span class=\"__1 _2\"></span>el cas<span class=\"__1 _2\"></span>o de qu<span class=\"__1 _2\"></span>e exista un <span class=\"__1 _2\"></span>derecho <span class=\"__1 _2\"></span>legal <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>compensarlos <span class=\"__1 _2\"></span>y s<span class=\"__1 _2\"></span>e d<span class=\"__1 _2\"></span>eriven <span class=\"__1 _2\"></span>del impu<span class=\"__1 _2\"></span>esto sobre <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>ganancias <span class=\"__1 _2\"></span>correspond<span class=\"__1 _2\"></span>iente a la misma <span class=\"__1 _2\"></span>autoridad f<span class=\"__1 _2\"></span>iscal que <span class=\"__1 _2\"></span>recae so<span class=\"__1 _2\"></span>bre la <span class=\"__1 _2\"></span>misma entidad <span class=\"__1 _2\"></span>o s<span class=\"__1 _2\"></span>ujeto pasivo, <span class=\"__1 _2\"></span>o sobre <span class=\"__1 _2\"></span>diferentes <span class=\"__1 _2\"></span>entidades <span class=\"__1 _2\"></span>o sujetos pasivos que <span class=\"__1 _2\"></span>liquidan los activos y<span class=\"__1 _2\"></span> pasivos fiscales corrie<span class=\"__1 _2\"></span>ntes por su imp<span class=\"__1 _2\"></span>orte neto.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "2.20<span class=\"ls0_1\"> Im<span class=\"__1 _b\"></span>puest<span class=\"__1 _b\"></span>os <span class=\"__1 _3\"></span>cor<span class=\"__1 _b\"></span>rien<span class=\"__1 _b\"></span>tes y<span class=\"__1 _b\"></span> di<span class=\"__1 _b\"></span>feri<span class=\"__1 _b\"></span>dos </span>El <span class=\"__1 _d\"></span>gasto <span class=\"__1 _8\"> </span>por <span class=\"__1 _d\"></span>impuesto <span class=\"__1 _8\"> </span>del <span class=\"__1 _d\"></span>ejercicio <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>omprende <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>impuestos <span class=\"__1 _8\"> </span>corrientes <span class=\"__1 _d\"></span>y <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>diferidos. <span class=\"__1 _8\"> </span>El <span class=\"__1 _d\"></span>impuesto <span class=\"__1 _d\"></span>se reconoce <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>la <span class=\"__1 _8\"> </span>cuenta <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>resultados<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>consolidados, <span class=\"__1 _8\"> </span>excepto <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>la <span class=\"__1 _8\"> </span>medida <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>que <span class=\"__1 _d\"> </span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _8\"> </span>refiera <span class=\"__1 _d\"> </span>a <span class=\"__1 _8\"> </span>partidas reconocidas <span class=\"__1 _19\"> </span>dir<span class=\"__1 _2\"></span>ectamente <span class=\"__1 _20\"> </span>en <span class=\"__1 _19\"> </span>el <span class=\"__1 _20\"> </span>patrimonio <span class=\"__1 _20\"> </span>neto. <span class=\"__1 _19\"> </span>En <span class=\"__1 _20\"> </span>este <span class=\"__1 _19\"> </span>cas<span class=\"__1 _2\"></span>o,<span class=\"__1 _2\"></span> <span class=\"__1 _19\"> </span>el <span class=\"__1 _20\"> </span>impues<span class=\"__1 _2\"></span>to <span class=\"__1 _19\"> </span>tambi\u00e9n <span class=\"__1 _19\"> </span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _19\"> </span>recon<span class=\"__1 _2\"></span>oce directamente en patr<span class=\"__1 _2\"></span>imonio neto<span class=\"__1 _2\"></span> consolidado.<span class=\"__1 _2\"></span> El <span class=\"__1 _2\"></span>gast<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>impuesto <span class=\"__1 _9\"></span>corriente<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>calcul<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>base <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>normat<span class=\"__1 _2\"></span>iva <span class=\"__1 _9\"></span>fiscal <span class=\"__1 _9\"></span>vigente <span class=\"__1 _10\"></span>a <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>fec<span class=\"__1 _2\"></span>ha <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>balance. <span class=\"__1 _9\"></span>La Direcci\u00f3n <span class=\"__1 _d\"></span>eva<span class=\"__1 _2\"></span>l\u00faa <span class=\"__1 _d\"></span>peri\u00f3dica<span class=\"__1 _2\"></span>mente <span class=\"__1 _d\"> </span>las <span class=\"__1 _d\"> </span>p<span class=\"__1 _2\"></span>osturas <span class=\"__1 _d\"></span>to<span class=\"__1 _2\"></span>madas <span class=\"__1 _d\"> </span>en <span class=\"__1 _8\"> </span>relaci\u00f3n <span class=\"__1 _d\"></span>con <span class=\"__1 _8\"> </span>las<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>dec<span class=\"__1 _2\"></span>laraciones <span class=\"__1 _d\"></span>de <span class=\"__1 _8\"> </span>impuestos respecto de situaciones en las que la legislaci\u00f3n fiscal est\u00e1 sujeta a interpretaci\u00f3n, creando, en su caso, las provisiones necesar<span class=\"__1 _2\"></span>ias en funci\u00f3n de los <span class=\"__1 _2\"></span>importes que s<span class=\"__1 _2\"></span>e prev\u00e9n pagar a las au<span class=\"__1 _2\"></span>toridades fisca<span class=\"__1 _2\"></span>les.<span class=\"__1 _9\"></span> Se <span class=\"__1 _2\"></span>reco<span class=\"__1 _2\"></span>noce <span class=\"__1 _9\"></span>impuesto <span class=\"__1 _9\"></span>diferido <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>diferencias <span class=\"__1 _9\"></span>temporarias <span class=\"__1 _9\"></span>que<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>urgen <span class=\"__1 _9\"></span>entre <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>va<span class=\"__1 _2\"></span>lor <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>efect<span class=\"__1 _2\"></span>os <span class=\"__1 _9\"></span>fiscales de <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _10\"></span>activos <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>pasivos <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>su <span class=\"__1 _10\"></span>valor <span class=\"__1 _10\"></span>cont<span class=\"__1 _2\"></span>able <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>estas <span class=\"__1 _10\"></span>cuentas <span class=\"__1 _10\"></span>a<span class=\"__1 _2\"></span>nuales <span class=\"__1 _10\"></span>consolidadas. <span class=\"__1 _10\"></span>S<span class=\"__1 _2\"></span>in <span class=\"__1 _10\"></span>embargo, <span class=\"__1 _10\"></span>no <span class=\"__1 _10\"></span>se contabilizan <span class=\"__1 _2\"></span>im<span class=\"__1 _2\"></span>puesto <span class=\"__1 _2\"></span>difer<span class=\"__1 _2\"></span>ido <span class=\"__1 _2\"></span>si <span class=\"__1 _9\"></span>surgen <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>reconocim<span class=\"__1 _2\"></span>iento<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>inicial <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>un <span class=\"__1 _2\"></span>activo<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>pas<span class=\"__1 _2\"></span>ivo <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>una <span class=\"__1 _2\"></span>operac<span class=\"__1 _2\"></span>i\u00f3n, distinta <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>una <span class=\"__1 _c\"></span>combinaci\u00f3<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>negocios,<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>que, <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>mom<span class=\"__1 _2\"></span>ento <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>operaci\u00f3n, <span class=\"__1 _c\"></span>no <span class=\"__1 _c\"></span>afecta <span class=\"__1 _c\"></span>ni <span class=\"__1 _10\"></span>al<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>resulta<span class=\"__1 _2\"></span>do contable ni a la gana<span class=\"__1 _2\"></span>ncia o p\u00e9rdida fisc<span class=\"__1 _2\"></span>al. <span class=\"__1 _2\"></span> El impuesto dif<span class=\"__1 _2\"></span>erido se determin<span class=\"__1 _2\"></span>a seg\u00fan tipos <span class=\"__1 _2\"></span>impositiv<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>y las leyes <span class=\"__1 _2\"></span>aprobadas <span class=\"__1 _2\"></span>o a punto de<span class=\"__1 _2\"></span> aprobarse en<span class=\"__1 _2\"></span> la <span class=\"__1 _c\"></span>fecha <span class=\"__1 _c\"></span>del <span class=\"__1 _d\"></span>balance <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>que <span class=\"__1 _c\"></span>se <span class=\"__1 _d\"></span>prev\u00e9 <span class=\"__1 _c\"></span>ser\u00e1n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>aplicac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _c\"></span>cuando <span class=\"__1 _d\"></span>el <span class=\"__1 _10\"></span>corr<span class=\"__1 _2\"></span>espondiente <span class=\"__1 _c\"></span>act<span class=\"__1 _2\"></span>ivo <span class=\"__1 _c\"></span>por <span class=\"__1 _c\"></span>impues<span class=\"__1 _2\"></span>to diferido se realice o e<span class=\"__1 _2\"></span>l pasivo por i<span class=\"__1 _2\"></span>mpuesto diferido s<span class=\"__1 _2\"></span>e liquide. <span class=\"__1 _2\"></span> Los activos por impu<span class=\"__1 _2\"></span>esto diferido se r<span class=\"__1 _2\"></span>econoc<span class=\"__1 _2\"></span>en en la medida en <span class=\"__1 _2\"></span>que es probable<span class=\"__1 _2\"></span> que vaya a disponers<span class=\"__1 _2\"></span>e de beneficios fiscales futur<span class=\"__1 _2\"></span>os con los que po<span class=\"__1 _2\"></span>der compensar las d<span class=\"__1 _2\"></span>iferencias temporar<span class=\"__1 _2\"></span>ias<span class=\"__1 _2\"></span>. El <span class=\"__1 _c\"></span>grupo <span class=\"__1 _c\"></span>pu<span class=\"__1 _2\"></span>ede <span class=\"__1 _c\"></span>comp<span class=\"__1 _2\"></span>ensar <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>bases <span class=\"__1 _c\"></span>imponibles <span class=\"__1 _d\"></span>negativas <span class=\"__1 _d\"></span>pendientes <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>mpensaci\u00f3n <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>rentas positivas de los per\u00edod<span class=\"__1 _2\"></span>os impositivos sig<span class=\"__1 _2\"></span>uientes con el l\u00edmite d<span class=\"__1 _2\"></span>e 25%.<span class=\"__1 _9\"></span> Se <span class=\"__1 _c\"></span>recon<span class=\"__1 _2\"></span>ocen <span class=\"__1 _d\"></span>activos <span class=\"__1 _c\"></span>por <span class=\"__1 _d\"></span>impuesto <span class=\"__1 _d\"></span>diferido <span class=\"__1 _d\"></span>para <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>diferencias <span class=\"__1 _d\"></span>temporarias <span class=\"__1 _d\"></span>deducibles <span class=\"__1 _d\"></span>procedentes <span class=\"__1 _d\"></span>de inversiones <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>dependientes<span class=\"__1 _2\"></span>, <span class=\"__1 _2\"></span>asociadas <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>acuerdos <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>onjuntos <span class=\"__1 _2\"></span>s\u00f3<span class=\"__1 _2\"></span>lo <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>medida <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>q<span class=\"__1 _2\"></span>u<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>sea <span class=\"__1 _2\"></span>pro<span class=\"__1 _2\"></span>bable <span class=\"__1 _2\"></span>que la diferencia temporaria vaya a <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>evertir en el <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>uturo y se espere <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>isponer de un beneficio sujeto <span class=\"__1 _3\"></span>a imposici\u00f3n suficiente contra el q<span class=\"__1 _2\"></span>ue aplicar la difere<span class=\"__1 _2\"></span>ncia temporaria<span class=\"__1 _2\"></span>. <span class=\"__1 _2\"></span> Los activos <span class=\"__1 _2\"></span>por impuesto <span class=\"__1 _2\"></span>diferido y<span class=\"__1 _2\"></span> los <span class=\"__1 _2\"></span>pasivos <span class=\"__1 _2\"></span>por imp<span class=\"__1 _2\"></span>uesto dif<span class=\"__1 _2\"></span>er<span class=\"__1 _2\"></span>ido se c<span class=\"__1 _2\"></span>ompensa<span class=\"__1 _2\"></span>n s\u00f3lo en <span class=\"__1 _2\"></span>el cas<span class=\"__1 _2\"></span>o de qu<span class=\"__1 _2\"></span>e exista un <span class=\"__1 _2\"></span>derecho <span class=\"__1 _2\"></span>legal <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>compensarlos <span class=\"__1 _2\"></span>y s<span class=\"__1 _2\"></span>e d<span class=\"__1 _2\"></span>eriven <span class=\"__1 _2\"></span>del impu<span class=\"__1 _2\"></span>esto sobre <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>ganancias <span class=\"__1 _2\"></span>correspond<span class=\"__1 _2\"></span>iente a la misma <span class=\"__1 _2\"></span>autoridad f<span class=\"__1 _2\"></span>iscal que <span class=\"__1 _2\"></span>recae so<span class=\"__1 _2\"></span>bre la <span class=\"__1 _2\"></span>misma entidad <span class=\"__1 _2\"></span>o s<span class=\"__1 _2\"></span>ujeto pasivo, <span class=\"__1 _2\"></span>o sobre <span class=\"__1 _2\"></span>diferentes <span class=\"__1 _2\"></span>entidades <span class=\"__1 _2\"></span>o sujetos pasivos que <span class=\"__1 _2\"></span>liquidan los activos y<span class=\"__1 _2\"></span> pasivos fiscales corrie<span class=\"__1 _2\"></span>ntes por su imp<span class=\"__1 _2\"></span>orte neto.<span class=\"__1 _9\"></span> Derivado <span class=\"__1 _b\"></span>de la <span class=\"__1 _b\"></span>aplicaci\u00f3n <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>L<span class=\"__1 _2\"></span>ey <span class=\"__1 _b\"></span>27/2014,<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>17<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>de di<span class=\"__1 _3\"></span>ciembre, <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _b\"></span>Impuesto<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>so<span class=\"__1 _2\"></span>bre <span class=\"__1 _b\"></span>Sociedades<span class=\"__1 _2\"></span>, <span class=\"__1 _b\"></span>se <span class=\"__1 _3\"></span>permite la <span class=\"__1 _10\"></span>monet<span class=\"__1 _2\"></span>izaci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>eterminadas <span class=\"__1 _c\"></span>deducciones<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>a <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>investig<span class=\"__1 _2\"></span>aci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>desarr<span class=\"__1 _2\"></span>ollo <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _c\"></span>un <span class=\"__1 _10\"></span>descue<span class=\"__1 _2\"></span>nto <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _10\"></span>2<span class=\"__1 _2\"></span>0% sobre <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>cuota <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>una <span class=\"__1 _8\"> </span>vez <span class=\"__1 _a\"> </span>cumplidas <span class=\"__1 _8\"> </span>determi<span class=\"__1 _2\"></span>nadas <span class=\"__1 _8\"> </span>condiciones. <span class=\"__1 _11\"> </span>Cuando <span class=\"__1 _8\"> </span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _8\"> </span>Grupo <span class=\"__1 _8\"> </span>tom<span class=\"__1 _2\"></span>a <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>decisi\u00f3n <span class=\"__1 _8\"> </span>de<span class=\"__1 _2\"></span> monetizar <span class=\"__1 _2\"></span>deducciones <span class=\"__1 _2\"></span>fisc<span class=\"__1 _2\"></span>ales, <span class=\"__1 _2\"></span>disponiendo <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>infor<span class=\"__1 _2\"></span>mes <span class=\"__1 _2\"></span>certificados <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>acred<span class=\"__1 _2\"></span>itan <span class=\"__1 _2\"></span>esos <span class=\"__1 _2\"></span>importes <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>exista una <span class=\"__1 _c\"></span>estimaci\u00f3n <span class=\"__1 _c\"></span>razonabl<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>q<span class=\"__1 _2\"></span>ue <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>mantendr\u00e1 <span class=\"__1 _c\"></span>dura<span class=\"__1 _2\"></span>nte <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>os <span class=\"__1 _c\"></span>a\u00f1os <span class=\"__1 _c\"></span>el <span class=\"__1 _c\"></span>personal <span class=\"__1 _c\"></span>medio <span class=\"__1 _c\"></span>tota<span class=\"__1 _2\"></span>l, <span class=\"__1 _10\"></span>o<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>el<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>pers<span class=\"__1 _2\"></span>onal medio <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>I+D, <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>estime <span class=\"__1 _9\"></span>razonable <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>reinversi\u00f3n <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>actividades <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>I+D <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>i<span class=\"__1 _2\"></span>mportes <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>obrados <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>la monetizaci\u00f3n <span class=\"__1 _2\"></span>de estas<span class=\"__1 _2\"></span> deduc<span class=\"__1 _2\"></span>ciones fiscales,<span class=\"__1 _2\"></span> se <span class=\"__1 _2\"></span>reconocer\u00e1n <span class=\"__1 _9\"></span>como <span class=\"__1 _2\"></span>activos <span class=\"__1 _2\"></span>por i<span class=\"__1 _2\"></span>mpuesto d<span class=\"__1 _2\"></span>iferido e<span class=\"__1 _2\"></span>l importe<span class=\"__1 _2\"></span> de la monetizaci\u00f3n (<span class=\"__1 _2\"></span>equivalente al 80%)<span class=\"__1 _22\"> </span><span class=\"__1 _2\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "Se <span class=\"__1 _2\"></span>reco<span class=\"__1 _2\"></span>noce <span class=\"__1 _9\"></span>impuesto <span class=\"__1 _9\"></span>diferido <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>diferencias <span class=\"__1 _9\"></span>temporarias <span class=\"__1 _9\"></span>que<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>urgen <span class=\"__1 _9\"></span>entre <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>va<span class=\"__1 _2\"></span>lor <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>efect<span class=\"__1 _2\"></span>os <span class=\"__1 _9\"></span>fiscales de <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _10\"></span>activos <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>pasivos <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>su <span class=\"__1 _10\"></span>valor <span class=\"__1 _10\"></span>cont<span class=\"__1 _2\"></span>able <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>estas <span class=\"__1 _10\"></span>cuentas <span class=\"__1 _10\"></span>a<span class=\"__1 _2\"></span>nuales <span class=\"__1 _10\"></span>consolidadas. <span class=\"__1 _10\"></span>S<span class=\"__1 _2\"></span>in <span class=\"__1 _10\"></span>embargo, <span class=\"__1 _10\"></span>no <span class=\"__1 _10\"></span>se contabilizan <span class=\"__1 _2\"></span>im<span class=\"__1 _2\"></span>puesto <span class=\"__1 _2\"></span>difer<span class=\"__1 _2\"></span>ido <span class=\"__1 _2\"></span>si <span class=\"__1 _9\"></span>surgen <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>reconocim<span class=\"__1 _2\"></span>iento<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>inicial <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>un <span class=\"__1 _2\"></span>activo<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>pas<span class=\"__1 _2\"></span>ivo <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>una <span class=\"__1 _2\"></span>operac<span class=\"__1 _2\"></span>i\u00f3n, distinta <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>una <span class=\"__1 _c\"></span>combinaci\u00f3<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>negocios,<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>que, <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>mom<span class=\"__1 _2\"></span>ento <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>operaci\u00f3n, <span class=\"__1 _c\"></span>no <span class=\"__1 _c\"></span>afecta <span class=\"__1 _c\"></span>ni <span class=\"__1 _10\"></span>al<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>resulta<span class=\"__1 _2\"></span>do contable ni a la gana<span class=\"__1 _2\"></span>ncia o p\u00e9rdida fisc<span class=\"__1 _2\"></span>al. <span class=\"__1 _2\"></span> El impuesto dif<span class=\"__1 _2\"></span>erido se determin<span class=\"__1 _2\"></span>a seg\u00fan tipos <span class=\"__1 _2\"></span>impositiv<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>y las leyes <span class=\"__1 _2\"></span>aprobadas <span class=\"__1 _2\"></span>o a punto de<span class=\"__1 _2\"></span> aprobarse en<span class=\"__1 _2\"></span> la <span class=\"__1 _c\"></span>fecha <span class=\"__1 _c\"></span>del <span class=\"__1 _d\"></span>balance <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>que <span class=\"__1 _c\"></span>se <span class=\"__1 _d\"></span>prev\u00e9 <span class=\"__1 _c\"></span>ser\u00e1n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>aplicac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _c\"></span>cuando <span class=\"__1 _d\"></span>el <span class=\"__1 _10\"></span>corr<span class=\"__1 _2\"></span>espondiente <span class=\"__1 _c\"></span>act<span class=\"__1 _2\"></span>ivo <span class=\"__1 _c\"></span>por <span class=\"__1 _c\"></span>impues<span class=\"__1 _2\"></span>to diferido se realice o e<span class=\"__1 _2\"></span>l pasivo por i<span class=\"__1 _2\"></span>mpuesto diferido s<span class=\"__1 _2\"></span>e liquide. <span class=\"__1 _2\"></span> Los activos por impu<span class=\"__1 _2\"></span>esto diferido se r<span class=\"__1 _2\"></span>econoc<span class=\"__1 _2\"></span>en en la medida en <span class=\"__1 _2\"></span>que es probable<span class=\"__1 _2\"></span> que vaya a disponers<span class=\"__1 _2\"></span>e de beneficios fiscales futur<span class=\"__1 _2\"></span>os con los que po<span class=\"__1 _2\"></span>der compensar las d<span class=\"__1 _2\"></span>iferencias temporar<span class=\"__1 _2\"></span>ias<span class=\"__1 _2\"></span>. El <span class=\"__1 _c\"></span>grupo <span class=\"__1 _c\"></span>pu<span class=\"__1 _2\"></span>ede <span class=\"__1 _c\"></span>comp<span class=\"__1 _2\"></span>ensar <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>bases <span class=\"__1 _c\"></span>imponibles <span class=\"__1 _d\"></span>negativas <span class=\"__1 _d\"></span>pendientes <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>mpensaci\u00f3n <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>rentas positivas de los per\u00edod<span class=\"__1 _2\"></span>os impositivos sig<span class=\"__1 _2\"></span>uientes con el l\u00edmite d<span class=\"__1 _2\"></span>e 25%.<span class=\"__1 _9\"></span> Se <span class=\"__1 _c\"></span>recon<span class=\"__1 _2\"></span>ocen <span class=\"__1 _d\"></span>activos <span class=\"__1 _c\"></span>por <span class=\"__1 _d\"></span>impuesto <span class=\"__1 _d\"></span>diferido <span class=\"__1 _d\"></span>para <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>diferencias <span class=\"__1 _d\"></span>temporarias <span class=\"__1 _d\"></span>deducibles <span class=\"__1 _d\"></span>procedentes <span class=\"__1 _d\"></span>de inversiones <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>dependientes<span class=\"__1 _2\"></span>, <span class=\"__1 _2\"></span>asociadas <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>acuerdos <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>onjuntos <span class=\"__1 _2\"></span>s\u00f3<span class=\"__1 _2\"></span>lo <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>medida <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>q<span class=\"__1 _2\"></span>u<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>sea <span class=\"__1 _2\"></span>pro<span class=\"__1 _2\"></span>bable <span class=\"__1 _2\"></span>que la diferencia temporaria vaya a <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>evertir en el <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>uturo y se espere <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>isponer de un beneficio sujeto <span class=\"__1 _3\"></span>a imposici\u00f3n suficiente contra el q<span class=\"__1 _2\"></span>ue aplicar la difere<span class=\"__1 _2\"></span>ncia temporaria<span class=\"__1 _2\"></span>. <span class=\"__1 _2\"></span> Los activos <span class=\"__1 _2\"></span>por impuesto <span class=\"__1 _2\"></span>diferido y<span class=\"__1 _2\"></span> los <span class=\"__1 _2\"></span>pasivos <span class=\"__1 _2\"></span>por imp<span class=\"__1 _2\"></span>uesto dif<span class=\"__1 _2\"></span>er<span class=\"__1 _2\"></span>ido se c<span class=\"__1 _2\"></span>ompensa<span class=\"__1 _2\"></span>n s\u00f3lo en <span class=\"__1 _2\"></span>el cas<span class=\"__1 _2\"></span>o de qu<span class=\"__1 _2\"></span>e exista un <span class=\"__1 _2\"></span>derecho <span class=\"__1 _2\"></span>legal <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>compensarlos <span class=\"__1 _2\"></span>y s<span class=\"__1 _2\"></span>e d<span class=\"__1 _2\"></span>eriven <span class=\"__1 _2\"></span>del impu<span class=\"__1 _2\"></span>esto sobre <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>ganancias <span class=\"__1 _2\"></span>correspond<span class=\"__1 _2\"></span>iente a la misma <span class=\"__1 _2\"></span>autoridad f<span class=\"__1 _2\"></span>iscal que <span class=\"__1 _2\"></span>recae so<span class=\"__1 _2\"></span>bre la <span class=\"__1 _2\"></span>misma entidad <span class=\"__1 _2\"></span>o s<span class=\"__1 _2\"></span>ujeto pasivo, <span class=\"__1 _2\"></span>o sobre <span class=\"__1 _2\"></span>diferentes <span class=\"__1 _2\"></span>entidades <span class=\"__1 _2\"></span>o sujetos pasivos que <span class=\"__1 _2\"></span>liquidan los activos y<span class=\"__1 _2\"></span> pasivos fiscales corrie<span class=\"__1 _2\"></span>ntes por su imp<span class=\"__1 _2\"></span>orte neto.<span class=\"__1 _9\"></span> Derivado <span class=\"__1 _b\"></span>de la <span class=\"__1 _b\"></span>aplicaci\u00f3n <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>L<span class=\"__1 _2\"></span>ey <span class=\"__1 _b\"></span>27/2014,<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>17<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>de di<span class=\"__1 _3\"></span>ciembre, <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _b\"></span>Impuesto<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>so<span class=\"__1 _2\"></span>bre <span class=\"__1 _b\"></span>Sociedades<span class=\"__1 _2\"></span>, <span class=\"__1 _b\"></span>se <span class=\"__1 _3\"></span>permite la <span class=\"__1 _10\"></span>monet<span class=\"__1 _2\"></span>izaci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>eterminadas <span class=\"__1 _c\"></span>deducciones<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>a <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>investig<span class=\"__1 _2\"></span>aci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>desarr<span class=\"__1 _2\"></span>ollo <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _c\"></span>un <span class=\"__1 _10\"></span>descue<span class=\"__1 _2\"></span>nto <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _10\"></span>2<span class=\"__1 _2\"></span>0% sobre <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>cuota <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>una <span class=\"__1 _8\"> </span>vez <span class=\"__1 _a\"> </span>cumplidas <span class=\"__1 _8\"> </span>determi<span class=\"__1 _2\"></span>nadas <span class=\"__1 _8\"> </span>condiciones. <span class=\"__1 _11\"> </span>Cuando <span class=\"__1 _8\"> </span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _8\"> </span>Grupo <span class=\"__1 _8\"> </span>tom<span class=\"__1 _2\"></span>a <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>decisi\u00f3n <span class=\"__1 _8\"> </span>de<span class=\"__1 _2\"></span> monetizar <span class=\"__1 _2\"></span>deducciones <span class=\"__1 _2\"></span>fisc<span class=\"__1 _2\"></span>ales, <span class=\"__1 _2\"></span>disponiendo <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>infor<span class=\"__1 _2\"></span>mes <span class=\"__1 _2\"></span>certificados <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>acred<span class=\"__1 _2\"></span>itan <span class=\"__1 _2\"></span>esos <span class=\"__1 _2\"></span>importes <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>exista una <span class=\"__1 _c\"></span>estimaci\u00f3n <span class=\"__1 _c\"></span>razonabl<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>q<span class=\"__1 _2\"></span>ue <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>mantendr\u00e1 <span class=\"__1 _c\"></span>dura<span class=\"__1 _2\"></span>nte <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>os <span class=\"__1 _c\"></span>a\u00f1os <span class=\"__1 _c\"></span>el <span class=\"__1 _c\"></span>personal <span class=\"__1 _c\"></span>medio <span class=\"__1 _c\"></span>tota<span class=\"__1 _2\"></span>l, <span class=\"__1 _10\"></span>o<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>el<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>pers<span class=\"__1 _2\"></span>onal medio <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>I+D, <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>estime <span class=\"__1 _9\"></span>razonable <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>reinversi\u00f3n <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>actividades <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>I+D <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>i<span class=\"__1 _2\"></span>mportes <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>obrados <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>la monetizaci\u00f3n <span class=\"__1 _2\"></span>de estas<span class=\"__1 _2\"></span> deduc<span class=\"__1 _2\"></span>ciones fiscales,<span class=\"__1 _2\"></span> se <span class=\"__1 _2\"></span>reconocer\u00e1n <span class=\"__1 _9\"></span>como <span class=\"__1 _2\"></span>activos <span class=\"__1 _2\"></span>por i<span class=\"__1 _2\"></span>mpuesto d<span class=\"__1 _2\"></span>iferido e<span class=\"__1 _2\"></span>l importe<span class=\"__1 _2\"></span> de la monetizaci\u00f3n (<span class=\"__1 _2\"></span>equivalente al 80%)<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "2.21<span class=\"ls0_1\">  P<span class=\"__1 _b\"></span>res<span class=\"__1 _3\"></span>tac<span class=\"__1 _b\"></span>ione<span class=\"__1 _3\"></span>s a<span class=\"__1 _b\"></span> emp<span class=\"__1 _3\"></span>lea<span class=\"__1 _b\"></span>dos </span>2.21.1<span class=\"ls0_1\"> P<span class=\"__1 _3\"></span>ago<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>bas<span class=\"__1 _b\"></span>ados<span class=\"__1 _3\"></span> en<span class=\"__1 _b\"></span> acc<span class=\"__1 _b\"></span>ion<span class=\"__1 _b\"></span>es </span>El  Grupo  tiene <span class=\"__1 _7\"> </span>planes  de <span class=\"__1 _7\"> </span>incentivos  a  emple<span class=\"__1 _2\"></span>ados  basados <span class=\"__1 _7\"> </span>en  acciones <span class=\"__1 _7\"> </span>y  liquidables  en  ac<span class=\"__1 _2\"></span>ciones transcurrido un periodo durante el cual los empleados tienen que seguir prestando sus servicios al Grupo.<span class=\"__1 _9\"></span> El <span class=\"__1 _9\"></span>va<span class=\"__1 _2\"></span>lor <span class=\"__1 _10\"></span>razonable <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>ervicios <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>pres<span class=\"__1 _2\"></span>tar <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>dichos<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>empleados <span class=\"__1 _10\"></span>se <span class=\"__1 _10\"></span>determi<span class=\"__1 _2\"></span>na <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>referenc<span class=\"__1 _2\"></span>ia <span class=\"__1 _10\"></span>al <span class=\"__1 _9\"></span>v<span class=\"__1 _2\"></span>alor razonable de las acciones <span class=\"__1 _2\"></span>concedidas. Dicho import<span class=\"__1 _2\"></span>e se reconoce e<span class=\"__1 _2\"></span>n la cuenta de <span class=\"__1 _9\"></span>resultados como gasto<span class=\"__1 _2\"></span> de personal <span class=\"__1 _3\"></span>a lo l<span class=\"__1 _3\"></span>argo del periodo de <span class=\"__1 _3\"></span>devengo reco<span class=\"__1 _2\"></span>noci\u00e9ndose simult\u00e1neame<span class=\"__1 _2\"></span>nte una <span class=\"__1 _3\"></span>reserva relativa a l<span class=\"__1 _3\"></span>os planes <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>incentivos <span class=\"__1 _8\"> </span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _8\"> </span>el <span class=\"__1 _8\"> </span>m<span class=\"__1 _2\"></span>ismo <span class=\"__1 _8\"> </span>importe <span class=\"__1 _a\"> </span>en <span class=\"__1 _8\"> </span>el <span class=\"__1 _a\"> </span>patrimonio <span class=\"__1 _a\"> </span>neto. <span class=\"__1 _8\"> </span>Regu<span class=\"__1 _2\"></span>larmente <span class=\"__1 _8\"> </span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _8\"> </span>Grupo <span class=\"__1 _8\"> </span>rev<span class=\"__1 _2\"></span>isa <span class=\"__1 _8\"> </span>las<span class=\"__1 _2\"></span> hip\u00f3tesis <span class=\"__1 _8\"> </span>utilizad<span class=\"__1 _2\"></span>as <span class=\"__1 _8\"> </span>ajusta<span class=\"__1 _2\"></span>ndo, <span class=\"__1 _8\"> </span>si <span class=\"__1 _a\"> </span>procede, <span class=\"__1 _8\"> </span>la <span class=\"__1 _a\"> </span>posible <span class=\"__1 _8\"> </span>des<span class=\"__1 _2\"></span>viaci\u00f3n <span class=\"__1 _8\"> </span>que <span class=\"__1 _a\"> </span>exista <span class=\"__1 _8\"> </span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _8\"> </span>base <span class=\"__1 _8\"> </span>a <span class=\"__1 _a\"> </span>la <span class=\"__1 _8\"> </span>rot<span class=\"__1 _2\"></span>aci\u00f3n <span class=\"__1 _8\"> </span>de pe<span class=\"ls0_1\">rsonal<span class=\"__1 _22\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "2.21<span class=\"ls0_1\">  P<span class=\"__1 _b\"></span>res<span class=\"__1 _3\"></span>tac<span class=\"__1 _b\"></span>ione<span class=\"__1 _3\"></span>s a<span class=\"__1 _b\"></span> emp<span class=\"__1 _3\"></span>lea<span class=\"__1 _b\"></span>dos </span>2.21.1<span class=\"ls0_1\"> P<span class=\"__1 _3\"></span>ago<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>bas<span class=\"__1 _b\"></span>ados<span class=\"__1 _3\"></span> en<span class=\"__1 _b\"></span> acc<span class=\"__1 _b\"></span>ion<span class=\"__1 _b\"></span>es </span>El  Grupo  tiene <span class=\"__1 _7\"> </span>planes  de <span class=\"__1 _7\"> </span>incentivos  a  emple<span class=\"__1 _2\"></span>ados  basados <span class=\"__1 _7\"> </span>en  acciones <span class=\"__1 _7\"> </span>y  liquidables  en  ac<span class=\"__1 _2\"></span>ciones transcurrido un periodo durante el cual los empleados tienen que seguir prestando sus servicios al Grupo.<span class=\"__1 _9\"></span> El <span class=\"__1 _9\"></span>va<span class=\"__1 _2\"></span>lor <span class=\"__1 _10\"></span>razonable <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>ervicios <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>pres<span class=\"__1 _2\"></span>tar <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>dichos<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>empleados <span class=\"__1 _10\"></span>se <span class=\"__1 _10\"></span>determi<span class=\"__1 _2\"></span>na <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>referenc<span class=\"__1 _2\"></span>ia <span class=\"__1 _10\"></span>al <span class=\"__1 _9\"></span>v<span class=\"__1 _2\"></span>alor razonable de las acciones <span class=\"__1 _2\"></span>concedidas. Dicho import<span class=\"__1 _2\"></span>e se reconoce e<span class=\"__1 _2\"></span>n la cuenta de <span class=\"__1 _9\"></span>resultados como gasto<span class=\"__1 _2\"></span> de personal <span class=\"__1 _3\"></span>a lo l<span class=\"__1 _3\"></span>argo del periodo de <span class=\"__1 _3\"></span>devengo reco<span class=\"__1 _2\"></span>noci\u00e9ndose simult\u00e1neame<span class=\"__1 _2\"></span>nte una <span class=\"__1 _3\"></span>reserva relativa a l<span class=\"__1 _3\"></span>os planes <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>incentivos <span class=\"__1 _8\"> </span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _8\"> </span>el <span class=\"__1 _8\"> </span>m<span class=\"__1 _2\"></span>ismo <span class=\"__1 _8\"> </span>importe <span class=\"__1 _a\"> </span>en <span class=\"__1 _8\"> </span>el <span class=\"__1 _a\"> </span>patrimonio <span class=\"__1 _a\"> </span>neto. <span class=\"__1 _8\"> </span>Regu<span class=\"__1 _2\"></span>larmente <span class=\"__1 _8\"> </span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _8\"> </span>Grupo <span class=\"__1 _8\"> </span>rev<span class=\"__1 _2\"></span>isa <span class=\"__1 _8\"> </span>las<span class=\"__1 _2\"></span> hip\u00f3tesis <span class=\"__1 _8\"> </span>utilizad<span class=\"__1 _2\"></span>as <span class=\"__1 _8\"> </span>ajusta<span class=\"__1 _2\"></span>ndo, <span class=\"__1 _8\"> </span>si <span class=\"__1 _a\"> </span>procede, <span class=\"__1 _8\"> </span>la <span class=\"__1 _a\"> </span>posible <span class=\"__1 _8\"> </span>des<span class=\"__1 _2\"></span>viaci\u00f3n <span class=\"__1 _8\"> </span>que <span class=\"__1 _a\"> </span>exista <span class=\"__1 _8\"> </span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _8\"> </span>base <span class=\"__1 _8\"> </span>a <span class=\"__1 _a\"> </span>la <span class=\"__1 _8\"> </span>rot<span class=\"__1 _2\"></span>aci\u00f3n <span class=\"__1 _8\"> </span>de pe<span class=\"ls0_1\">rsonal<span class=\"__1 _22\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "2.21.2<span class=\"ls0_1\"> In<span class=\"__1 _b\"></span>demni<span class=\"__1 _b\"></span>zaci<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> p<span class=\"__1 _b\"></span>or c<span class=\"__1 _3\"></span>es<span class=\"__1 _3\"></span>e </span>Las indemnizaciones por cese se pagan a <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>os empleados como consecuencia de la decisi\u00f3n del <span class=\"__1 _3\"></span>Grupo de rescindir <span class=\"__1 _8\"> </span>su <span class=\"__1 _d\"></span>contrat<span class=\"__1 _2\"></span>o <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>tr<span class=\"__1 _2\"></span>abajo <span class=\"__1 _8\"> </span>antes <span class=\"__1 _d\"> </span>de <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>edad <span class=\"__1 _d\"> </span>n<span class=\"__1 _2\"></span>ormal <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"> </span>j<span class=\"__1 _2\"></span>ubilaci\u00f3n <span class=\"__1 _8\"> </span>o <span class=\"__1 _d\"></span>cua<span class=\"__1 _2\"></span>ndo <span class=\"__1 _d\"> </span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _8\"> </span>empleado <span class=\"__1 _8\"> </span>acepta renunciar <span class=\"__1 _10\"></span>voluntar<span class=\"__1 _2\"></span>iamente <span class=\"__1 _c\"></span>a <span class=\"__1 _10\"></span>cambio <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>tales <span class=\"__1 _c\"></span>prestaciones. <span class=\"__1 _c\"></span>El <span class=\"__1 _10\"></span>Grupo <span class=\"__1 _10\"></span>r<span class=\"__1 _2\"></span>econoce <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>stas <span class=\"__1 _10\"></span>prestac<span class=\"__1 _2\"></span>iones <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>la primera <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>las <span class=\"__1 _20\"> </span>siguientes<span class=\"__1 _2\"></span> <span class=\"__1 _19\"> </span>fechas: <span class=\"__1 _19\"> </span>(a) <span class=\"__1 _20\"> </span>cuando <span class=\"__1 _19\"> </span>el <span class=\"__1 _19\"> </span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _19\"> </span>ya <span class=\"__1 _19\"> </span>no <span class=\"__1 _19\"> </span>pue<span class=\"__1 _2\"></span>de <span class=\"__1 _19\"> </span>retirar <span class=\"__1 _20\"> </span>la <span class=\"__1 _19\"> </span>oferta <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>dich<span class=\"__1 _2\"></span>as indemnizaciones;<span class=\"__1 _2\"></span> o <span class=\"__1 _2\"></span>(<span class=\"__1 _2\"></span>b) <span class=\"__1 _2\"></span>cuando <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>entida<span class=\"__1 _2\"></span>d rec<span class=\"__1 _2\"></span>onoce <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>cos<span class=\"__1 _2\"></span>tes de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>una <span class=\"__1 _2\"></span>reestructur<span class=\"__1 _10\"></span>aci\u00f3n <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>\u00e1mbit<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>la NIC 3<span class=\"__1 _2\"></span>7 y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>ello <span class=\"__1 _2\"></span>supone<span class=\"__1 _2\"></span> e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>pago <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>inde<span class=\"__1 _2\"></span>mnizaciones <span class=\"__1 _2\"></span>por <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ese. <span class=\"__1 _2\"></span>Cuando <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>hace <span class=\"__1 _2\"></span>una <span class=\"__1 _2\"></span>oferta <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>f<span class=\"__1 _2\"></span>omentar <span class=\"__1 _2\"></span>la<span class=\"__1 _2\"></span> renuncia voluntari<span class=\"__1 _2\"></span>a de los e<span class=\"__1 _2\"></span>mpleados, las <span class=\"__1 _2\"></span>indemnizaciones <span class=\"__1 _2\"></span>por cese se<span class=\"__1 _2\"></span> valoran e<span class=\"__1 _2\"></span>n funci\u00f3n de<span class=\"__1 _2\"></span>l n\u00famero de<span class=\"__1 _2\"></span> empleados <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>previsib<span class=\"__1 _2\"></span>lemente <span class=\"__1 _9\"></span>aceptar\u00e1<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>oferta. <span class=\"__1 _2\"></span>L<span class=\"__1 _2\"></span>as <span class=\"__1 _9\"></span>prestaciones <span class=\"__1 _9\"></span>que<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>an <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>pagar <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>doce<span class=\"__1 _2\"></span> meses siguientes a la<span class=\"__1 _2\"></span> fecha del balance se d<span class=\"__1 _2\"></span>escuenta<span class=\"__1 _2\"></span>n a su valor actual. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "2.<span class=\"__1 _3\"></span>22 P<span class=\"__1 _3\"></span>rov<span class=\"__1 _b\"></span>isio<span class=\"__1 _b\"></span>nes Las <span class=\"__1 _11\"> </span>provisiones  para <span class=\"__1 _11\"> </span>restauraci\u00f3n  medioambiental,  costes <span class=\"__1 _11\"> </span>de <span class=\"__1 _11\"> </span>reestructuraci\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _11\"> </span>y  l<span class=\"__1 _3\"></span>itigios <span class=\"__1 _11\"> </span>se  reconocen cuando:  \u2022<span class=\"ff2_1\"> <span class=\"__1 _1b\"> </span>el <span class=\"__1 _10\"></span>Grupo <span class=\"__1 _c\"></span>tiene <span class=\"__1 _c\"></span>una <span class=\"__1 _c\"></span>obligaci\u00f3n <span class=\"__1 _10\"></span>pres<span class=\"__1 _2\"></span>ente, <span class=\"__1 _10\"></span>y<span class=\"__1 _2\"></span>a <span class=\"__1 _10\"></span>sea <span class=\"__1 _c\"></span>legal <span class=\"__1 _c\"></span>o <span class=\"__1 _c\"></span>impl\u00edcita, <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _10\"></span>res<span class=\"__1 _2\"></span>ultado <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>un <span class=\"__1 _c\"></span>hecho </span>pasado; \u2022<span class=\"ff2_1\"> <span class=\"__1 _1b\"> </span>es probable que sea <span class=\"__1 _2\"></span>necesaria una <span class=\"__1 _2\"></span>salida de recurs<span class=\"__1 _2\"></span>os para <span class=\"__1 _2\"></span>liquidar la obligac<span class=\"__1 _2\"></span>i\u00f3n; y<span class=\"__1 _2\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _1b\"> </span>el <span class=\"__1 _10\"></span>importe <span class=\"__1 _c\"></span>se <span class=\"__1 _c\"></span>puede <span class=\"__1 _c\"></span>estim<span class=\"__1 _2\"></span>ar <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _c\"></span>modo <span class=\"__1 _c\"></span>fiable. <span class=\"__1 _c\"></span>Las <span class=\"__1 _c\"></span>provisio<span class=\"__1 _2\"></span>nes <span class=\"__1 _10\"></span>por <span class=\"__1 _c\"></span>reestruc<span class=\"__1 _2\"></span>turaci\u00f3n <span class=\"__1 _c\"></span>incluyen </span>sanciones <span class=\"__1 _8\"> </span>por <span class=\"__1 _8\"> </span>cancelaci\u00f3n <span class=\"__1 _8\"> </span>del <span class=\"__1 _8\"> </span>arrendamiento <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>pagos <span class=\"__1 _8\"> </span>por <span class=\"__1 _8\"> </span>despido <span class=\"__1 _8\"> </span>a <span class=\"__1 _8\"> </span>los <span class=\"__1 _8\"> </span>empleados. <span class=\"__1 _8\"> </span>No <span class=\"__1 _8\"> </span>se reconocen provisiones p<span class=\"__1 _2\"></span>or <span class=\"__1 _2\"></span>p\u00e9rdidas de explotac<span class=\"__1 _2\"></span>i\u00f3n futuras.<span class=\"__1 _2\"></span> Cuando existe un n\u00famero de obligac<span class=\"__1 _2\"></span>iones similares, la probabilidad<span class=\"__1 _2\"></span> de que sea necesario un flujo de salida para <span class=\"__1 _2\"></span>su <span class=\"__1 _9\"></span>liquidac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>det<span class=\"__1 _2\"></span>ermina <span class=\"__1 _9\"></span>considerando <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>obligaciones <span class=\"__1 _9\"></span>como <span class=\"__1 _9\"></span>un <span class=\"__1 _9\"></span>todo. <span class=\"__1 _9\"></span>Se <span class=\"__1 _9\"></span>reconoce <span class=\"__1 _9\"></span>una <span class=\"__1 _9\"></span>provisi\u00f3n incluso si <span class=\"__1 _3\"></span>la probabilidad <span class=\"__1 _3\"></span>de un <span class=\"__1 _b\"></span>flujo de salida <span class=\"__1 _b\"></span>co<span class=\"__1 _2\"></span>n respecto <span class=\"__1 _b\"></span>a cualquier partida incluida <span class=\"__1 _3\"></span>en la <span class=\"__1 _b\"></span>m<span class=\"__1 _2\"></span>isma clase <span class=\"__1 _3\"></span>de obligaciones es peque<span class=\"__1 _2\"></span>\u00f1a. Las <span class=\"__1 _2\"></span>provisiones <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>valoran <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>el v<span class=\"__1 _2\"></span>alor <span class=\"__1 _2\"></span>actual <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>desembolsos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>prev\u00e9 <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>sean <span class=\"__1 _2\"></span>n<span class=\"__1 _2\"></span>ecesarios <span class=\"__1 _2\"></span>para liquidar la <span class=\"__1 _2\"></span>obligaci\u00f3n, <span class=\"__1 _2\"></span>usan<span class=\"__1 _2\"></span>do un ti<span class=\"__1 _2\"></span>po antes <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>impuestos <span class=\"__1 _2\"></span>que reflej<span class=\"__1 _2\"></span>e las <span class=\"__1 _2\"></span>valoraciones <span class=\"__1 _2\"></span>actuales d<span class=\"__1 _2\"></span>el mercad<span class=\"__1 _2\"></span>o del <span class=\"__1 _9\"></span>valor <span class=\"__1 _10\"></span>tempora<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>del <span class=\"__1 _10\"></span>dinero <span class=\"__1 _10\"></span>y <span class=\"__1 _9\"></span>los <span class=\"__1 _10\"></span>riesgos <span class=\"__1 _10\"></span>espec\u00edfico<span class=\"__1 _2\"></span>s <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>obl<span class=\"__1 _2\"></span>igaci\u00f3n. <span class=\"__1 _9\"></span>E<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>incre<span class=\"__1 _2\"></span>mento <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>la <span class=\"__1 _10\"></span>provisi\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>con motivo del paso del t<span class=\"__1 _2\"></span>iempo se rec<span class=\"__1 _2\"></span>onoce como un gas<span class=\"__1 _2\"></span>to por interes<span class=\"__1 _2\"></span>es.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "2.23<span class=\"ls0_1\"> In<span class=\"__1 _b\"></span>gres<span class=\"__1 _b\"></span>os or<span class=\"__1 _b\"></span>dina<span class=\"__1 _b\"></span>rios<span class=\"__1 _b\"></span> pro<span class=\"__1 _3\"></span>ce<span class=\"__1 _b\"></span>dente<span class=\"__1 _b\"></span>s de<span class=\"__1 _b\"></span> con<span class=\"__1 _b\"></span>tra<span class=\"__1 _3\"></span>tos<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span> cl<span class=\"__1 _b\"></span>ien<span class=\"__1 _3\"></span>tes<span class=\"__1 _3\"></span> </span>Los <span class=\"__1 _2\"></span>i<span class=\"__1 _2\"></span>ngresos <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>reconocen <span class=\"__1 _9\"></span>cuando<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>transfi<span class=\"__1 _2\"></span>ere <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>control <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>bienes <span class=\"__1 _9\"></span>o <span class=\"__1 _9\"></span>servic<span class=\"__1 _2\"></span>ios <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>los <span class=\"__1 _2\"></span>cl<span class=\"__1 _2\"></span>ientes. <span class=\"__1 _9\"></span>En <span class=\"__1 _9\"></span>ese momento <span class=\"__1 _c\"></span>los <span class=\"__1 _c\"></span>ingresos <span class=\"__1 _c\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>r<span class=\"__1 _2\"></span>egistran <span class=\"__1 _c\"></span>por <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>importe <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>contrapres<span class=\"__1 _2\"></span>taci\u00f3n <span class=\"__1 _c\"></span>que<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>espe<span class=\"__1 _9\"></span>ra <span class=\"__1 _c\"></span>tener <span class=\"__1 _c\"></span>derec<span class=\"__1 _2\"></span>ho <span class=\"__1 _c\"></span>a cambio de <span class=\"__1 _3\"></span>la transferencia de <span class=\"__1 _3\"></span>los bienes <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _3\"></span>servicios comprometidos<span class=\"__1 _2\"></span> <span class=\"__1 _3\"></span>derivados de contratos <span class=\"__1 _3\"></span>con clientes, as\u00ed como <span class=\"__1 _b\"></span>otr<span class=\"__1 _2\"></span>os <span class=\"__1 _3\"></span>ingresos no<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span>rivados de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ontratos con <span class=\"__1 _b\"></span>clientes que <span class=\"__1 _b\"></span>constituyen<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>la actividad <span class=\"__1 _b\"></span>ordinari<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _b\"></span>Grup<span class=\"__1 _2\"></span>o. <span class=\"__1 _9\"></span> El i<span class=\"__1 _3\"></span>mporte registrado se <span class=\"__1 _b\"></span>det<span class=\"__1 _2\"></span>ermina deduciendo del <span class=\"__1 _b\"></span>importe de la <span class=\"__1 _b\"></span>contraprest<span class=\"__1 _2\"></span>aci\u00f3n por <span class=\"__1 _3\"></span>la transferencia de <span class=\"__1 _b\"></span>los bienes <span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>servicios <span class=\"__1 _b\"></span>comprometidos <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>clientes <span class=\"__1 _b\"></span>u <span class=\"__1 _b\"></span>otros <span class=\"__1 _b\"></span>ingresos<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>correspondientes <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>actividades <span class=\"__1 _b\"></span>ordinari<span class=\"__1 _2\"></span>as del <span class=\"__1 _8\"> </span>G<span class=\"__1 _2\"></span>rupo, <span class=\"__1 _a\"> </span>el <span class=\"__1 _a\"> </span>importe <span class=\"__1 _a\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>los <span class=\"__1 _8\"> </span>d<span class=\"__1 _2\"></span>escuentos, <span class=\"__1 _a\"> </span>devoluc<span class=\"__1 _2\"></span>iones, <span class=\"__1 _a\"> </span>r<span class=\"__1 _2\"></span>educ<span class=\"__1 _2\"></span>ciones <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>precio, <span class=\"__1 _a\"> </span>incentivos <span class=\"__1 _a\"> </span>o<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>derec<span class=\"__1 _2\"></span>hos<span class=\"__1 _22\"> </span>entregados  a  clientes,  as\u00ed  como <span class=\"__1 _a\"> </span>e<span class=\"__1 _2\"></span>l  impuesto  sobre  el <span class=\"__1 _11\"> </span>valor  a\u00f1adido  y  otros  i<span class=\"__1 _3\"></span>mpuestos  directamente relacionados con los m<span class=\"__1 _2\"></span>ismos que deban ser <span class=\"__1 _2\"></span>objeto de reperc<span class=\"__1 _2\"></span>usi\u00f3n.<span class=\"__1 _2\"></span> 2.23.1<span class=\"ls0_1\"> In<span class=\"__1 _b\"></span>gres<span class=\"__1 _b\"></span>os po<span class=\"__1 _3\"></span>r <span class=\"__1 _3\"></span>ven<span class=\"__1 _b\"></span>tas <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>pro<span class=\"__1 _b\"></span>duct<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> </span>En <span class=\"__1 _b\"></span>es<span class=\"__1 _2\"></span>te <span class=\"__1 _3\"></span>caso, los <span class=\"__1 _b\"></span>in<span class=\"__1 _2\"></span>gresos se <span class=\"__1 _b\"></span>reconocen en <span class=\"__1 _3\"></span>el momento <span class=\"__1 _b\"></span>en que se <span class=\"__1 _b\"></span>transfiere el <span class=\"__1 _3\"></span>control <span class=\"__1 _3\"></span>del activo <span class=\"__1 _b\"></span>al cliente, generalmente cuando los bienes son entregados al cliente final; esta transferencia de control no difiere de la transferencia de riesg<span class=\"__1 _2\"></span>os y beneficio<span class=\"__1 _2\"></span>s sign<span class=\"__1 _2\"></span>ificativos inherentes a <span class=\"__1 _2\"></span>la propiedad d<span class=\"__1 _2\"></span>e los bienes. <span class=\"__1 _2\"></span> Las <span class=\"__1 _d\"></span>cuentas <span class=\"__1 _8\"> </span>a <span class=\"__1 _d\"></span>cobrar <span class=\"__1 _d\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>entidades<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>p\u00fablicas <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _d\"></span>res<span class=\"__1 _2\"></span>ultado <span class=\"__1 _d\"></span>de <span class=\"__1 _8\"> </span>las <span class=\"__1 _d\"></span>ventas <span class=\"__1 _d\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>productos<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"></span>reco<span class=\"__1 _2\"></span>nocen<span class=\"__1 _2\"></span> generalmente p<span class=\"__1 _2\"></span>or el <span class=\"__1 _2\"></span>importe <span class=\"__1 _2\"></span>a cobrar<span class=\"__1 _2\"></span>, el c<span class=\"__1 _2\"></span>ual no <span class=\"__1 _2\"></span>difier<span class=\"__1 _2\"></span>e significativamen<span class=\"__1 _2\"></span>te del<span class=\"__1 _2\"></span> valor <span class=\"__1 _2\"></span>razonable. <span class=\"__1 _2\"></span>Los sald<span class=\"__1 _2\"></span>os con entidad<span class=\"__1 _2\"></span>es p\u00fablicas<span class=\"__1 _2\"></span> se <span class=\"__1 _2\"></span>monitorizan <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>el an<span class=\"__1 _2\"></span>\u00e1li<span class=\"__1 _2\"></span>sis <span class=\"__1 _2\"></span>de la <span class=\"__1 _2\"></span>morosidad <span class=\"__1 _2\"></span>y s<span class=\"__1 _2\"></span>e recla<span class=\"__1 _2\"></span>ma el <span class=\"__1 _2\"></span>pago <span class=\"__1 _2\"></span>de interes<span class=\"__1 _2\"></span>es de demora en el caso<span class=\"__1 _2\"></span> de incumplimiento d<span class=\"__1 _2\"></span>e las condiciones h<span class=\"__1 _2\"></span>abituales (Nota <span class=\"__1 _2\"></span><span class=\"ls9\">13<span class=\"ls12\">).</span></span> 2.23.2<span class=\"ls0_1\"> Ac<span class=\"__1 _b\"></span>uerd<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>de l<span class=\"__1 _3\"></span>ic<span class=\"__1 _3\"></span>enc<span class=\"__1 _b\"></span>ias,<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span>sa<span class=\"__1 _3\"></span>rr<span class=\"__1 _b\"></span>ollo <span class=\"__1 _b\"></span>y otr<span class=\"__1 _b\"></span>as o<span class=\"__1 _b\"></span>per<span class=\"__1 _3\"></span>ac<span class=\"__1 _3\"></span>ion<span class=\"__1 _b\"></span>es a<span class=\"__1 _b\"></span>n\u00e1lo<span class=\"__1 _3\"></span>gas<span class=\"__1 _b\"></span> </span>Los <span class=\"__1 _b\"></span>ingresos <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>acuerdos <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>licencia <span class=\"__1 _b\"></span>y <span class=\"__1 _3\"></span>desarrollo <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>econocen <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>acuerdo <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>dev<span class=\"__1 _2\"></span>engo <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>distintas<span class=\"__1 _2\"></span> obligaciones <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>cumplimi<span class=\"__1 _2\"></span>ento <span class=\"__1 _2\"></span>identificadas<span class=\"__1 _2\"></span>, a<span class=\"__1 _2\"></span> las <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>previament<span class=\"__1 _2\"></span>e e<span class=\"__1 _2\"></span>n e<span class=\"__1 _2\"></span>l proc<span class=\"__1 _2\"></span>eso <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>an\u00e1lisis <span class=\"__1 _9\"></span>del c<span class=\"__1 _2\"></span>ontrato, se les ha asignado <span class=\"__1 _2\"></span>un precio, as\u00ed com<span class=\"__1 _2\"></span>o por el cumplimi<span class=\"__1 _2\"></span>ento de hitos (mileston<span class=\"__1 _2\"></span>es).<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span><span class=\"ff1_1\"> </span>Dentro <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>curso <span class=\"__1 _2\"></span>norma<span class=\"__1 _2\"></span>l de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>sus <span class=\"__1 _2\"></span>operaciones <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>Grupo<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>ha <span class=\"__1 _2\"></span>desarrollado <span class=\"__1 _2\"></span>pro<span class=\"__1 _2\"></span>piedad <span class=\"__1 _2\"></span>intelectual <span class=\"__1 _2\"></span>sobr<span class=\"__1 _2\"></span>e ciert<span class=\"__1 _2\"></span>os compuestos y ha firmado <span class=\"__1 _3\"></span>acuerdos de licencia <span class=\"__1 _3\"></span>y desarr<span class=\"__1 _2\"></span>ollo <span class=\"__1 _3\"></span>con ciertas compa\u00f1\u00edas farmac\u00e9uticas. A trav\u00e9s de <span class=\"__1 _b\"></span>est<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>acuerd<span class=\"__1 _2\"></span>os <span class=\"__1 _3\"></span>se <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ede a <span class=\"__1 _b\"></span>terceros <span class=\"__1 _3\"></span>el uso <span class=\"__1 _b\"></span>de los <span class=\"__1 _b\"></span>pro<span class=\"__1 _2\"></span>ductos <span class=\"__1 _3\"></span>desarrollad<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>por el <span class=\"__1 _3\"></span>Grupo, <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span>/o <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>acc<span class=\"__1 _2\"></span>eso a <span class=\"__1 _2\"></span>terceros <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>productos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>desarrollo <span class=\"__1 _2\"></span>(g<span class=\"__1 _2\"></span>eneralmente <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>trav\u00e9s <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>un <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ontrato <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>desarr<span class=\"__1 _2\"></span>ollo). <span class=\"__1 _2\"></span>Los <span class=\"__1 _9\"></span>acuerdos<span class=\"__1 _2\"></span> que <span class=\"__1 _8\"> </span>sirven <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>base <span class=\"__1 _d\"> </span>p<span class=\"__1 _2\"></span>ara <span class=\"__1 _8\"> </span>dichas <span class=\"__1 _8\"> </span>transferencias,<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>cesiones <span class=\"__1 _8\"> </span>o <span class=\"__1 _d\"> </span>ac<span class=\"__1 _2\"></span>cesos <span class=\"__1 _8\"> </span>suelen <span class=\"__1 _8\"> </span>ser<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>complejos <span class=\"__1 _8\"> </span>e <span class=\"__1 _d\"> </span>i<span class=\"__1 _2\"></span>ncl<span class=\"__1 _9\"></span>uyen m\u00faltiples <span class=\"__1 _20\"> </span>elementos <span class=\"__1 _20\"> </span>dura<span class=\"__1 _2\"></span>nte <span class=\"__1 _20\"> </span>dos <span class=\"__1 _20\"> </span>fases <span class=\"__1 _20\"> </span>diferenc<span class=\"__1 _2\"></span>iadas: <span class=\"__1 _20\"> </span>desarrollo <span class=\"__1 _20\"> </span>y <span class=\"__1 _20\"> </span>com<span class=\"__1 _2\"></span>ercializaci\u00f3n. <span class=\"__1 _20\"> </span>Los <span class=\"__1 _20\"> </span>ingres<span class=\"__1 _2\"></span>os asociados <span class=\"__1 _d\"></span>a <span class=\"__1 _d\"></span>los <span class=\"__1 _d\"></span>mismos <span class=\"__1 _d\"></span>deben <span class=\"__1 _d\"></span>correlacionarse <span class=\"__1 _d\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _d\"></span>las <span class=\"__1 _d\"></span>contraprestaciones <span class=\"__1 _d\"></span>que <span class=\"__1 _d\"></span>tiene <span class=\"__1 _d\"></span>que <span class=\"__1 _d\"></span>satisfacer <span class=\"__1 _d\"></span>el Grupo. La Sociedad <span class=\"__1 _b\"></span>t<span class=\"__1 _2\"></span>iene en <span class=\"__1 _3\"></span>cuenta las siguientes consideraciones a la <span class=\"__1 _3\"></span>hora de <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span>nalizar los contratos <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e licencia, desarrollo y comerc<span class=\"__1 _2\"></span>ializaci\u00f3n:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>La identificaci\u00f3n de l<span class=\"__1 _2\"></span>as distintas obli<span class=\"__1 _2\"></span>gaciones de cumpl<span class=\"__1 _2\"></span>imiento.<span class=\"__1 _2\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>La <span class=\"__1 _8\"> </span>determinaci\u00f3n <span class=\"__1 _a\"> </span>del <span class=\"__1 _8\"> </span>precio <span class=\"__1 _8\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>transacc<span class=\"__1 _2\"></span>i\u00f3n, <span class=\"__1 _8\"> </span>entendiendo <span class=\"__1 _8\"> </span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _8\"> </span>tal <span class=\"__1 _a\"> </span>el <span class=\"__1 _8\"> </span>valor <span class=\"__1 _8\"> </span>del <span class=\"__1 _8\"> </span>contrat<span class=\"__1 _2\"></span>o </span>firmado con la contra<span class=\"__1 _2\"></span>parte. \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>La <span class=\"__1 _b\"></span>asignaci\u00f3n <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _b\"></span>precio <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>transacc<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>las <span class=\"__1 _3\"></span>distintas<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>obligaciones <span class=\"__1 _b\"></span>a l<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>compromete.<span class=\"__1 _9\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>La <span class=\"__1 _b\"></span>estimaci\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cu\u00e1ndo <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>ichas <span class=\"__1 _b\"></span>obligacio<span class=\"__1 _2\"></span>nes <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>considera<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>satisfechas <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>lo <span class=\"__1 _b\"></span>tant<span class=\"__1 _2\"></span>o <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>produce </span>el devengo y reconoc<span class=\"__1 _2\"></span>imiento poster<span class=\"__1 _2\"></span>ior de la contrapres<span class=\"__1 _2\"></span>taci\u00f3n recibida.<span class=\"__1 _9\"></span> Estos ingresos <span class=\"__1 _b\"></span>se reconocen en el <span class=\"__1 _b\"></span>momen<span class=\"__1 _2\"></span>to en <span class=\"__1 _b\"></span>que se transfiere el <span class=\"__1 _b\"></span>control del activo <span class=\"__1 _b\"></span>al cliente, que <span class=\"__1 _b\"></span>p<span class=\"__1 _2\"></span>uede ser <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>un <span class=\"__1 _10\"></span>momento <span class=\"__1 _10\"></span>determinado <span class=\"__1 _10\"></span>(co<span class=\"__1 _2\"></span>mo <span class=\"__1 _10\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>ve<span class=\"__1 _2\"></span>nta <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>licencias <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>uso), <span class=\"__1 _10\"></span>o <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>lo <span class=\"__1 _10\"></span>largo <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>er\u00edodo <span class=\"__1 _10\"></span>de tiempo <span class=\"__1 _b\"></span>(en <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>aso <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>tr<span class=\"__1 _2\"></span>ansferenci<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>servicios, o <span class=\"__1 _b\"></span>cuando <span class=\"__1 _b\"></span>lo <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>tra<span class=\"__1 _2\"></span>nsfiere <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>s <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>derecho <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>acceso).<span class=\"__1 _9\"></span> Como <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>menciona <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>pr<span class=\"__1 _2\"></span>imer <span class=\"__1 _9\"></span>p\u00e1rrafo, <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>acuerdos<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>licencia <span class=\"__1 _9\"></span>y<span class=\"__1 _2\"></span>/o <span class=\"__1 _10\"></span>desarrollo <span class=\"__1 _10\"></span>suelen <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>er <span class=\"__1 _9\"></span>comp<span class=\"__1 _2\"></span>lejos <span class=\"__1 _9\"></span>e incluyen m\u00faltiples elementos durante do<span class=\"__1 _3\"></span>s fases diferenciadas: desarrollo <span class=\"__1 _3\"></span>y comercializaci\u00f3n.<span class=\"__1 _2\"></span> E<span class=\"__1 _3\"></span>n la f<span class=\"__1 _2\"></span>ase de desarrollo del comp<span class=\"__1 _2\"></span>uesto, se encu<span class=\"__1 _2\"></span>entran:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Cobros <span class=\"__1 _13\"> </span>iniciales <span class=\"__1 _13\"> </span>a <span class=\"__1 _1a\"> </span>favor<span class=\"__1 _2\"></span> <span class=\"__1 _13\"> </span>de <span class=\"__1 _13\"> </span>Pharma <span class=\"__1 _13\"> </span>Mar, <span class=\"__1 _13\"> </span>generalmente <span class=\"__1 _13\"> </span>no <span class=\"__1 _13\"> </span>reembolsables <span class=\"__1 _13\"> </span>(upfront)<span class=\"__1 _2\"></span>. </span>Excepcionalmente, algunos contratos <span class=\"__1 _b\"></span>pu<span class=\"__1 _2\"></span>eden establecer condi<span class=\"__1 _3\"></span>ciones bajo <span class=\"__1 _3\"></span>las cuales <span class=\"__1 _3\"></span>una <span class=\"__1 _3\"></span>parte del upfront debe<span class=\"__1 _2\"></span> ser reembolsad<span class=\"__1 _2\"></span>a. \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Cobros que devenga<span class=\"__1 _2\"></span>n cuando el compuesto al que se refiere <span class=\"__1 _2\"></span>el contrato <span class=\"__1 _2\"></span>cumple d<span class=\"__1 _2\"></span>eterminados </span>hitos de desarrollo, gen<span class=\"__1 _2\"></span>eralmente de natural<span class=\"__1 _2\"></span>eza regula<span class=\"__1 _2\"></span>toria.<span class=\"__1 _2\"></span> En la fase de comerc<span class=\"__1 _2\"></span>ializaci\u00f3n se<span class=\"__1 _2\"></span> encuentran:<span class=\"__1 _2\"></span> <span class=\"__1 _17\"> </span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Cobros por Royalti<span class=\"__1 _2\"></span>es, </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Ingresos por suministro <span class=\"__1 _2\"></span>de producto (mat<span class=\"__1 _2\"></span>eria prima). </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Cobros que devenga<span class=\"__1 _2\"></span>n cuando el compuesto al que se refiere <span class=\"__1 _2\"></span>el contrato cumple d<span class=\"__1 _2\"></span>eterminados </span>hitos de naturaleza co<span class=\"__1 _2\"></span>mercial como por ej<span class=\"__1 _2\"></span>emplo alcanzar un vo<span class=\"__1 _2\"></span>lumen de vetas<span class=\"__1 _2\"></span> acumuladas<span class=\"__1 _9\"></span>. Como principio gen<span class=\"__1 _2\"></span>eral, los <span class=\"__1 _2\"></span>cobros inicial<span class=\"__1 _2\"></span>es  se recono<span class=\"__1 _2\"></span>cer\u00e1n como ingres<span class=\"__1 _2\"></span>o del ejerc<span class=\"__1 _2\"></span>icio en que se rec<span class=\"__1 _2\"></span>iben<span class=\"__1 _2\"></span> siempre que: <span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>no sean reembolsab<span class=\"__1 _2\"></span>les,  </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>el Grupo no asuma obligaciones futuras relevantes (salv<span class=\"__1 _2\"></span>o aqu\u00e9llas para las que se prevea una </span>contraprestaci\u00f3n separad<span class=\"__1 _2\"></span>a en condiciones d<span class=\"__1 _2\"></span>e mercado), y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>se transfiera el contro<span class=\"__1 _2\"></span>l del activo<span class=\"lsa\">. <span class=\"__1 _2\"></span></span> </span>En caso de no cum<span class=\"__1 _2\"></span>plirse las c<span class=\"__1 _2\"></span>ondiciones anteriores<span class=\"__1 _2\"></span>, s<span class=\"__1 _2\"></span>e reconocer\u00e1n c<span class=\"__1 _2\"></span>omo pasivos c<span class=\"__1 _2\"></span>ontractuales<span class=\"lsa\">. <span class=\"__1 _2\"></span></span> Los <span class=\"__1 _2\"></span>pasivos <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ontractuales<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>reconocen <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>cuenta <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>resultad<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>lo <span class=\"__1 _9\"></span>largo <span class=\"__1 _2\"></span>del <span class=\"__1 _9\"></span>per\u00edodo <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>igencia <span class=\"__1 _2\"></span>de los  compromisos  esta<span class=\"__1 _2\"></span>blecidos  en  func<span class=\"__1 _2\"></span>i\u00f3n  del  grado  d<span class=\"__1 _2\"></span>e  avance  del  proyec<span class=\"__1 _2\"></span>to<span class=\"__1 _2\"></span>,  a<span class=\"__1 _2\"></span>  medida  que  se<span class=\"__1 _2\"></span>  va cumpliendo con las<span class=\"__1 _2\"></span> obligaciones recog<span class=\"__1 _2\"></span>idas en el contr<span class=\"__1 _2\"></span>ato.<span class=\"__1 _2\"></span> Asimismo,  las  contraprestaciones  vinculadas  al<span class=\"__1 _3\"></span>  cumplimiento  de <span class=\"__1 _11\"> </span>determinad<span class=\"__1 _2\"></span>os  requisitos  t\u00e9cnicos <span class=\"__1 _11\"> </span>o regulatorios <span class=\"__1 _9\"></span>(<span class=\"__1 _2\"></span>hitos), <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>marco <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>acuerdos <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>olaboraci\u00f3n <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _9\"></span>terc<span class=\"__1 _2\"></span>eros, <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>reconocen <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _9\"></span>ingres<span class=\"__1 _2\"></span>o conforme <span class=\"__1 _18\"> </span>a <span class=\"__1 _18\"> </span>las <span class=\"__1 _18\"> </span>mismas <span class=\"__1 _18\"> </span>paut<span class=\"__1 _2\"></span>as <span class=\"__1 _18\"> </span>detalladas <span class=\"__1 _18\"> </span>en <span class=\"__1 _18\"> </span>el <span class=\"__1 _18\"> </span>c<span class=\"__1 _2\"></span>riterio <span class=\"__1 _20\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _18\"> </span>r<span class=\"__1 _2\"></span>econocimiento<span class=\"__1 _2\"></span> <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>ingresos <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>las contraprestaciones in<span class=\"__1 _2\"></span>iciales (up<span class=\"__1 _2\"></span>-front) indicadas a<span class=\"__1 _2\"></span>nteriormente. <span class=\"__1 _2\"></span> El<span class=\"__1 _b\"></span> Grup<span class=\"__1 _b\"></span>o no<span class=\"__1 _b\"></span> reco<span class=\"__1 _b\"></span>noce<span class=\"__1 _3\"></span> i<span class=\"__1 _3\"></span>ngr<span class=\"__1 _b\"></span>esos<span class=\"__1 _3\"></span> p<span class=\"__1 _3\"></span>or<span class=\"__1 _b\"></span> imp<span class=\"__1 _b\"></span>orte<span class=\"__1 _3\"></span> su<span class=\"__1 _3\"></span>pe<span class=\"__1 _3\"></span>rio<span class=\"__1 _b\"></span>r al<span class=\"__1 _b\"></span> qu<span class=\"__1 _b\"></span>e ti<span class=\"__1 _b\"></span>ene <span class=\"__1 _b\"></span>dere<span class=\"__1 _3\"></span>cho<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>cobro<span class=\"__1 _b\"></span>.  2.23.3<span class=\"ls0_1\"> In<span class=\"__1 _b\"></span>gres<span class=\"__1 _b\"></span>os po<span class=\"__1 _3\"></span>r <span class=\"__1 _3\"></span>roy<span class=\"__1 _b\"></span>alt<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>s </span>Lo<span class=\"__1 _3\"></span>s <span class=\"__1 _d\"></span>ro<span class=\"__1 _b\"></span>yalt<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>s <span class=\"__1 _d\"></span>se<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>reco<span class=\"__1 _3\"></span>noc<span class=\"__1 _b\"></span>en <span class=\"__1 _d\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _d\"> </span>acue<span class=\"__1 _b\"></span>rdo <span class=\"__1 _c\"></span>con <span class=\"__1 _c\"></span>el <span class=\"__1 _d\"></span>por<span class=\"__1 _b\"></span>cent<span class=\"__1 _b\"></span>aje <span class=\"__1 _d\"></span>aco<span class=\"__1 _b\"></span>rda<span class=\"__1 _b\"></span>do <span class=\"__1 _d\"></span>so<span class=\"__1 _b\"></span>bre <span class=\"__1 _d\"></span>la<span class=\"__1 _b\"></span>s <span class=\"__1 _d\"></span>ven<span class=\"__1 _b\"></span>tas <span class=\"__1 _c\"></span>cons<span class=\"__1 _3\"></span>um<span class=\"__1 _3\"></span>ada<span class=\"__1 _b\"></span>s <span class=\"__1 _d\"></span>por<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>l<span class=\"__1 _b\"></span>a con<span class=\"__1 _b\"></span>trap<span class=\"__1 _3\"></span>art<span class=\"__1 _b\"></span>e de<span class=\"__1 _b\"></span>l ac<span class=\"__1 _3\"></span>ue<span class=\"__1 _b\"></span>rdo <span class=\"__1 _b\"></span>en u<span class=\"__1 _b\"></span>n mo<span class=\"__1 _b\"></span>ment<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span>ter<span class=\"__1 _b\"></span>mina<span class=\"__1 _b\"></span>do de<span class=\"__1 _b\"></span>l ti<span class=\"__1 _b\"></span>emp<span class=\"__1 _3\"></span>o Lo<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>pa<span class=\"__1 _b\"></span>gos <span class=\"__1 _14\"></span>atri<span class=\"__1 _b\"></span>buid<span class=\"__1 _b\"></span>os <span class=\"__1 _b\"></span>a <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>fas<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>co<span class=\"__1 _3\"></span>mer<span class=\"__1 _b\"></span>cial<span class=\"__1 _b\"></span>izaci<span class=\"__1 _b\"></span>\u00f3n, <span class=\"__1 _14\"></span>cor<span class=\"__1 _b\"></span>resp<span class=\"__1 _b\"></span>ondi<span class=\"__1 _b\"></span>ent<span class=\"ls2\">es</span> <span class=\"__1 _b\"></span>a<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>ro<span class=\"__1 _3\"></span>yal<span class=\"__1 _b\"></span>ties<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>se <span class=\"__1 _14\"></span>rec<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>oce<span class=\"__1 _3\"></span>n <span class=\"__1 _14\"></span>a <span class=\"__1 _b\"></span>pa<span class=\"__1 _3\"></span>rti<span class=\"__1 _b\"></span>r <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>l <span class=\"__1 _b\"></span>in<span class=\"__1 _b\"></span>icio de <span class=\"ls0_1\">di<span class=\"__1 _3\"></span>cha<span class=\"__1 _b\"></span> fase<span class=\"__1 _b\"></span> por<span class=\"__1 _b\"></span> el <span class=\"__1 _b\"></span>prin<span class=\"__1 _3\"></span>cip<span class=\"__1 _b\"></span>io<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span>l d<span class=\"__1 _3\"></span>eve<span class=\"__1 _3\"></span>ng<span class=\"__1 _3\"></span>o.<span class=\"__1 _3\"></span>  </span>Lo<span class=\"__1 _3\"></span>s <span class=\"__1 _10\"></span>pre<span class=\"__1 _b\"></span>cios<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>roya<span class=\"__1 _b\"></span>lti<span class=\"__1 _b\"></span>es <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _10\"></span>con<span class=\"__1 _3\"></span>tr<span class=\"__1 _b\"></span>atos <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>sumi<span class=\"__1 _b\"></span>nist<span class=\"__1 _b\"></span>ro <span class=\"__1 _9\"></span>repre<span class=\"__1 _b\"></span>sent<span class=\"__1 _b\"></span>an <span class=\"__1 _10\"></span>pre<span class=\"__1 _b\"></span>cio<span class=\"__1 _b\"></span>s <span class=\"__1 _c\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>merc<span class=\"__1 _b\"></span>ado <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>m\u00e1rg<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>es<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>de fa<span class=\"__1 _3\"></span>bri<span class=\"__1 _b\"></span>caci\u00f3<span class=\"__1 _b\"></span>n de<span class=\"__1 _b\"></span> mer<span class=\"__1 _b\"></span>cado<span class=\"__1 _b\"></span>, re<span class=\"__1 _3\"></span>sp<span class=\"__1 _b\"></span>ecti<span class=\"__1 _3\"></span>vam<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>. 2.23.4<span class=\"ls0_1\"> Co<span class=\"__1 _b\"></span>ntrap<span class=\"__1 _b\"></span>rest<span class=\"__1 _3\"></span>ac<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _b\"></span>n va<span class=\"__1 _3\"></span>ri<span class=\"__1 _3\"></span>abl<span class=\"__1 _b\"></span>e </span>Algunos <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ontratos <span class=\"__1 _9\"></span>con <span class=\"__1 _10\"></span>clientes <span class=\"__1 _9\"></span>prev\u00e9n <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>derecho <span class=\"__1 _c\"></span><span class=\"ls8\">a <span class=\"__1 _9\"></span></span>d<span class=\"__1 _2\"></span>escuentos <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>omerciales <span class=\"__1 _10\"></span>y <span class=\"__1 _9\"></span>desc<span class=\"__1 _2\"></span>uentos <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>v<span class=\"__1 _2\"></span>olumen. En  l<span class=\"__1 _3\"></span>a  actualidad,  el <span class=\"__1 _a\"> </span>Grup<span class=\"__1 _2\"></span>o  reconoce <span class=\"__1 _11\"> </span>los  ingresos  por <span class=\"__1 _11\"> </span>la <span class=\"__1 _a\"> </span>v<span class=\"__1 _2\"></span>enta  de <span class=\"__1 _a\"> </span>ac<span class=\"__1 _2\"></span>tivos  al <span class=\"__1 _a\"> </span>v<span class=\"__1 _2\"></span>alor  razonable  de <span class=\"__1 _a\"> </span>la<span class=\"__1 _2\"></span> contraprestaci\u00f3n rec<span class=\"__1 _2\"></span>ibida o a cobrar. Los<span class=\"__1 _2\"></span> retornos se dedu<span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>en de los ingresos<span class=\"__1 _2\"></span>.  2.23.5<span class=\"ls0_1\"> Co<span class=\"__1 _b\"></span>mpone<span class=\"__1 _b\"></span>nte <span class=\"__1 _b\"></span>fina<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>ero<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> lo<span class=\"__1 _3\"></span>s pa<span class=\"__1 _b\"></span>sivo<span class=\"__1 _b\"></span>s co<span class=\"__1 _b\"></span>ntra<span class=\"__1 _b\"></span>ctua<span class=\"__1 _b\"></span>les </span>El Grupo recibe anticipos <span class=\"__1 _2\"></span>a largo plazo d<span class=\"__1 _2\"></span>e sus clientes en e<span class=\"__1 _2\"></span>l caso de contratos d<span class=\"__1 _2\"></span>e licencia.<span class=\"__1 _9\"></span> En <span class=\"__1 _a\"> </span>funci\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>de <span class=\"__1 _11\"> </span>la <span class=\"__1 _a\"> </span>natura<span class=\"__1 _2\"></span>leza <span class=\"__1 _a\"> </span>de <span class=\"__1 _11\"> </span>los <span class=\"__1 _a\"> </span>serv<span class=\"__1 _2\"></span>icios <span class=\"__1 _a\"> </span>ofr<span class=\"__1 _2\"></span>ecidos <span class=\"__1 _a\"> </span>y  de <span class=\"__1 _8\"> </span>las<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>condici<span class=\"__1 _2\"></span>ones <span class=\"__1 _a\"> </span>de <span class=\"__1 _7\"> </span>cobro, <span class=\"__1 _a\"> </span>el<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>Grupo <span class=\"__1 _a\"> </span>h<span class=\"__1 _2\"></span>a determinado <span class=\"__1 _2\"></span>que, <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>cas<span class=\"__1 _2\"></span>o de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>contratos <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>licenc<span class=\"__1 _2\"></span>ia <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>obligan <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>clie<span class=\"__1 _2\"></span>ntes <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>pagar <span class=\"__1 _2\"></span>anticipos <span class=\"__1 _2\"></span>que en <span class=\"__1 _10\"></span>algunos <span class=\"__1 _c\"></span>casos <span class=\"__1 _10\"></span>pueden <span class=\"__1 _c\"></span>ser <span class=\"__1 _c\"></span>a <span class=\"__1 _10\"></span>largo <span class=\"__1 _10\"></span>plazo, <span class=\"__1 _c\"></span>las <span class=\"__1 _10\"></span>cond<span class=\"__1 _2\"></span>iciones <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>obro <span class=\"__1 _10\"></span>se <span class=\"__1 _10\"></span>h<span class=\"__1 _2\"></span>an <span class=\"__1 _10\"></span>estruc<span class=\"__1 _2\"></span>turado <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>razones<span class=\"__1 _2\"></span> distintas a la <span class=\"__1 _b\"></span>ob<span class=\"__1 _2\"></span>tenci\u00f3n de financiaci\u00f3n para el Grupo, ya <span class=\"__1 _b\"></span>que la estructura financiera del grupo es <span class=\"__1 _3\"></span>estable.<span class=\"__1 _2\"></span> Estos cobros por anticip<span class=\"__1 _2\"></span>ado se correspon<span class=\"__1 _2\"></span>den con la pr\u00e1ctica ha<span class=\"__1 _2\"></span>bitual del sector <span class=\"__1 _2\"></span>de biofarmacia<span class=\"__1 _9\"></span>. 2.23.6<span class=\"ls0_1\"> S<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>vi<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span>s </span>Los <span class=\"__1 _10\"></span>ingresos <span class=\"__1 _10\"></span>procedent<span class=\"__1 _2\"></span>es <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>prestac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>servicios <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>econocen <span class=\"__1 _10\"></span>e<span class=\"__1 _9\"></span>n <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>periodo <span class=\"__1 _10\"></span>contab<span class=\"__1 _2\"></span>le <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>que <span class=\"__1 _10\"></span>se presta <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>ervicio, <span class=\"__1 _9\"></span>por <span class=\"__1 _2\"></span>refer<span class=\"__1 _2\"></span>encia <span class=\"__1 _2\"></span>al <span class=\"__1 _9\"></span>grado <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>realizac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>transacc<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _2\"></span>es<span class=\"__1 _2\"></span>pec\u00edfica <span class=\"__1 _2\"></span>y <span class=\"__1 _9\"></span>evaluado <span class=\"__1 _9\"></span>sobre <span class=\"__1 _9\"></span>la base del servicio actu<span class=\"__1 _2\"></span>al siempre como u<span class=\"__1 _2\"></span>n porcentaje <span class=\"__1 _2\"></span>de los servicios tot<span class=\"__1 _2\"></span>ales a prestar",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "3.<span class=\"ls0_1\"> <span class=\"__1 _7\"> </span>GESTI<span class=\"__1 _b\"></span>\u00d3N DE<span class=\"__1 _b\"></span>L RI<span class=\"__1 _b\"></span>ESGO <span class=\"__1 _b\"></span>FIN<span class=\"__1 _b\"></span>ANCI<span class=\"__1 _3\"></span>ERO<span class=\"__1 _b\"></span> </span>3.1.1<span class=\"ls0_1\"> Ri<span class=\"__1 _b\"></span>esgo<span class=\"__1 _3\"></span>s F<span class=\"__1 _b\"></span>inan<span class=\"__1 _b\"></span>cier<span class=\"__1 _b\"></span>os </span>Las <span class=\"__1 _2\"></span>act<span class=\"__1 _2\"></span>ividades <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>Grupo <span class=\"__1 _9\"></span>est\u00e1n <span class=\"__1 _9\"></span>expuest<span class=\"__1 _2\"></span>as <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>iversos <span class=\"__1 _9\"></span>riesgos <span class=\"__1 _9\"></span>financieros: <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>iesgo <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>m<span class=\"__1 _2\"></span>ercado <span class=\"__1 _9\"></span>(incluyendo<span class=\"__1 _2\"></span> riesgo de tipo de camb<span class=\"__1 _2\"></span>io, del tipo de<span class=\"__1 _2\"></span> inter\u00e9s, del valor <span class=\"__1 _2\"></span>razonable y de prec<span class=\"__1 _2\"></span>ios), riesgo de cr\u00e9dit<span class=\"__1 _2\"></span>o y riesgo de<span class=\"__1 _2\"></span> liquidez. El pro<span class=\"__1 _2\"></span>grama <span class=\"__1 _2\"></span>de ge<span class=\"__1 _2\"></span>sti\u00f3n del r<span class=\"__1 _2\"></span>iesgo globa<span class=\"__1 _2\"></span>l del <span class=\"__1 _2\"></span>Grupo se <span class=\"__1 _2\"></span>centra en <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>incertidumbre <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>los mercados financieros y trat<span class=\"__1 _2\"></span>a de mini<span class=\"__1 _2\"></span>mizar los ef<span class=\"__1 _2\"></span>ectos potencia<span class=\"__1 _2\"></span>les adversos so<span class=\"__1 _2\"></span>bre la rent<span class=\"__1 _2\"></span>abilidad financ<span class=\"__1 _2\"></span>iera del Gru<span class=\"__1 _2\"></span>po. El <span class=\"__1 _b\"></span>Grupo <span class=\"__1 _b\"></span>emp<span class=\"__1 _2\"></span>lea <span class=\"__1 _b\"></span>ocasiona<span class=\"__1 _2\"></span>lmente <span class=\"__1 _b\"></span>i<span class=\"__1 _2\"></span>nstrume<span class=\"__1 _2\"></span>ntos <span class=\"__1 _b\"></span>financ<span class=\"__1 _2\"></span>ieros <span class=\"__1 _b\"></span>derivados<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>para <span class=\"__1 _b\"></span>cubrir <span class=\"__1 _3\"></span>determinadas <span class=\"__1 _3\"></span>exposiciones al riesgo. La <span class=\"__1 _b\"></span>gesti\u00f3n <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>iesgo <span class=\"__1 _b\"></span>es <span class=\"__1 _3\"></span>responsabilidad <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _b\"></span>Depart<span class=\"__1 _2\"></span>amento <span class=\"__1 _b\"></span>Financ<span class=\"__1 _2\"></span>iero <span class=\"__1 _b\"></span>de Pharma <span class=\"__1 _b\"></span>Mar <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _b\"></span>arreglo <span class=\"__1 _b\"></span>a pol\u00edti<span class=\"__1 _3\"></span>cas aprobadas <span class=\"__1 _8\"> </span>por <span class=\"__1 _d\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _d\"> </span>Co<span class=\"__1 _2\"></span>nsejo <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>Administraci\u00f3n. <span class=\"__1 _8\"> </span>Este <span class=\"__1 _8\"> </span>Departamento <span class=\"__1 _8\"> </span>identifica<span class=\"__1 _2\"></span>, <span class=\"__1 _8\"> </span>eval\u00faa <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>cubre <span class=\"__1 _d\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>riesgos financieros en <span class=\"__1 _b\"></span>estrec<span class=\"__1 _2\"></span>ha <span class=\"__1 _3\"></span>colaboraci\u00f3n con <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>as un<span class=\"__1 _3\"></span>idades operativas de<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>Grupo. El <span class=\"__1 _b\"></span>Consej<span class=\"__1 _2\"></span>o <span class=\"__1 _3\"></span>proporciona pautas para <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>gesti\u00f3n <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>riesg<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>global, <span class=\"__1 _2\"></span>as\u00ed <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>\u00e1reas <span class=\"__1 _9\"></span>concretas <span class=\"__1 _2\"></span>como <span class=\"__1 _2\"></span>riesgo<span class=\"__1 _2\"></span> de<span class=\"__1 _2\"></span> t<span class=\"__1 _2\"></span>ipo <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>cambio, <span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>iesgo <span class=\"__1 _2\"></span>de tipo <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _3\"></span>inter\u00e9s, riesgo <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _3\"></span>liquidez, empleo <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _3\"></span>derivados y <span class=\"__1 _b\"></span>no derivados, <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _3\"></span>la i<span class=\"__1 _3\"></span>nversi\u00f3n del <span class=\"__1 _b\"></span>ex<span class=\"__1 _2\"></span>ceso <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e l<span class=\"__1 _3\"></span>iquidez.<span class=\"__1 _9\"></span> 3.2<span class=\"ls0_1\"> Ri<span class=\"__1 _b\"></span>esgo<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> mer<span class=\"__1 _3\"></span>ca<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> </span>3.2.1<span class=\"ls0_1\"> Ri<span class=\"__1 _b\"></span>esgo<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> tip<span class=\"__1 _b\"></span>o de<span class=\"__1 _b\"></span> cam<span class=\"__1 _3\"></span>bi<span class=\"__1 _b\"></span>o </span>El riesgo de tipo de c<span class=\"__1 _2\"></span>ambio surge de transac<span class=\"__1 _2\"></span>ciones comerc<span class=\"__1 _2\"></span>iales futuras, act<span class=\"__1 _2\"></span>ivos y pasivos reconocid<span class=\"__1 _2\"></span>os<span class=\"__1 _9\"></span>. El segmento de oncol<span class=\"__1 _2\"></span>og\u00eda realiza tra<span class=\"__1 _2\"></span>nsacciones en mo<span class=\"__1 _2\"></span>neda extranjera por i<span class=\"__1 _2\"></span>mporte significativo. <span class=\"__1 _10\"></span> Principalmente, se refieren<span class=\"__1 _2\"></span> a contratos de licencia y desarrollo<span class=\"__1 _2\"></span> y royalties en d\u00f3lares<span class=\"__1 _2\"></span> estadounidenses por importe <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>103.81<span class=\"__1 _2\"></span>2 <span class=\"__1 _2\"></span>miles <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>euros <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>2024 <span class=\"__1 _2\"></span><span class=\"lse\">y <span class=\"__1 _2\"></span></span>86.616 <span class=\"__1 _9\"></span>miles d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>euros <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>20<span class=\"__1 _2\"></span>23. <span class=\"__1 _2\"></span>La<span class=\"__1 _2\"></span> Direcc<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>Grupo <span class=\"__1 _2\"></span>no<span class=\"__1 _2\"></span> ha considerado necesario<span class=\"__1 _2\"></span> establecer po<span class=\"__1 _2\"></span>l\u00edticas de cob<span class=\"__1 _2\"></span>ertura en <span class=\"__1 _2\"></span>2024 <span class=\"__1 _2\"></span>ni en 2023.<span class=\"__1 _2\"></span> La <span class=\"__1 _9\"></span>Sociedad <span class=\"__1 _2\"></span>o<span class=\"__1 _2\"></span>pera <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>\u00e1<span class=\"__1 _2\"></span>mbito <span class=\"__1 _9\"></span>internacional <span class=\"__1 _9\"></span>y, <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>tanto, <span class=\"__1 _9\"></span>est\u00e1 <span class=\"__1 _9\"></span>expuesta <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>riesgo <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>tipo <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>cambio <span class=\"__1 _9\"></span>por operaciones <span class=\"__1 _2\"></span>con<span class=\"__1 _2\"></span> d<span class=\"__1 _2\"></span>ivisas, <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>specialmente <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l d<span class=\"__1 _2\"></span>\u00f3lar <span class=\"__1 _2\"></span>americano<span class=\"__1 _2\"></span> y<span class=\"__1 _2\"></span> e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>franco <span class=\"__1 _2\"></span>suizo. <span class=\"__1 _9\"></span>El r<span class=\"__1 _2\"></span>iesgo <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>tip<span class=\"__1 _2\"></span>o d<span class=\"__1 _2\"></span>e c<span class=\"__1 _2\"></span>ambio surge de los saldos co<span class=\"__1 _2\"></span>merciales futuras, activos y<span class=\"__1 _2\"></span> pasivos<span class=\"__1 _2\"></span> reconocidos en operac<span class=\"__1 _2\"></span>iones en el extranjero.<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span> A <span class=\"__1 _c\"></span>31 <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>diciembre<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>2<span class=\"__1 _2\"></span>024, <span class=\"__1 _c\"></span>el<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>volumen <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>saldos<span class=\"__1 _9\"></span> <span class=\"__1 _c\"></span>ta<span class=\"__1 _2\"></span>nto <span class=\"__1 _c\"></span>en <span class=\"__1 _d\"></span>activos <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _d\"></span>en <span class=\"__1 _c\"></span>pasivos<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>deno<span class=\"__1 _2\"></span>minados <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>n monedas <span class=\"__1 _9\"></span>distintas <span class=\"__1 _10\"></span>del <span class=\"__1 _9\"></span>euro<span class=\"__1 _2\"></span>, <span class=\"__1 _9\"></span>fundamentalment<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>d\u00f3lare<span class=\"__1 _2\"></span>s <span class=\"__1 _9\"></span>americanos <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>fra<span class=\"__1 _2\"></span>ncos <span class=\"__1 _9\"></span>suiz<span class=\"__1 _2\"></span>os <span class=\"__1 _9\"></span>asciende <span class=\"__1 _9\"></span>a<span class=\"__1 _9\"></span> <span class=\"__1 _10\"></span> <span class=\"__1 _9\"></span>40.418  miles <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>euros <span class=\"__1 _d\"></span>( <span class=\"__1 _d\"></span>47.092 <span class=\"__1 _d\"></span> <span class=\"__1 _8\"> </span>miles <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>eur<span class=\"__1 _2\"></span>os <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>2023)<span class=\"lsa\">.L<span class=\"__1 _2\"></span></span>os <span class=\"__1 _d\"></span>principales <span class=\"__1 _d\"></span>saldos <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>moneda <span class=\"__1 _d\"> </span>ex<span class=\"__1 _2\"></span>tranjera <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>el ejercicio 2024 corresp<span class=\"__1 _2\"></span>ondieron a invers<span class=\"__1 _2\"></span>iones financiera<span class=\"__1 _2\"></span>s.<span class=\"__1 _2\"></span> Si  al  31  de <span class=\"__1 _11\"> </span>diciembre  de  2024,  el  euro  se  hubiera  revaluado  un  5%  respecto  al  d\u00f3lar  americano manteni\u00e9ndose <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>resto <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>variables <span class=\"__1 _2\"></span>constant<span class=\"__1 _2\"></span>es, <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>res<span class=\"__1 _2\"></span>ultado <span class=\"__1 _2\"></span>despu\u00e9s <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>impuestos <span class=\"__1 _9\"></span>del ej<span class=\"__1 _2\"></span>ercicio <span class=\"__1 _2\"></span>hubiera<span class=\"__1 _2\"></span> sido <span class=\"__1 _9\"></span>inferior <span class=\"__1 _9\"></span><span class=\"ls9\">en</span> <span class=\"__1 _9\"></span>1.220 <span class=\"__1 _10\"></span>miles <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>euros <span class=\"__1 _10\"></span>(1.446 <span class=\"__1 _10\"></span>miles <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>euros <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>2023) <span class=\"__1 _9\"></span>pr<span class=\"__1 _2\"></span>incipalmente, <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _9\"></span>resultado <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span> las diferencias de cam<span class=\"__1 _2\"></span>bio por la convers<span class=\"__1 _2\"></span>i\u00f3n a euros de<span class=\"__1 _2\"></span> las inversiones. <span class=\"__1 _9\"></span> Si  al <span class=\"__1 _a\"> </span>31  de  di<span class=\"__1 _3\"></span>ciembre  de  2024,  el <span class=\"__1 _a\"> </span>euro  se  hubiera  devaluado <span class=\"__1 _a\"> </span>u<span class=\"__1 _2\"></span>n  5% <span class=\"__1 _a\"> </span>res<span class=\"__1 _2\"></span>pecto  al <span class=\"__1 _11\"> </span>d\u00f3lar  americano<span class=\"__1 _9\"></span> manteni\u00e9ndose <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>resto <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>variables <span class=\"__1 _2\"></span>constant<span class=\"__1 _2\"></span>es, <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>res<span class=\"__1 _2\"></span>ultado <span class=\"__1 _2\"></span>despu\u00e9s <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>impuestos <span class=\"__1 _9\"></span>del ej<span class=\"__1 _2\"></span>ercicio <span class=\"__1 _2\"></span>hubiera<span class=\"__1 _2\"></span> sido superior en 1<span class=\"__1 _2\"></span>.281 miles<span class=\"__1 _2\"></span> de euros (1.51<span class=\"__1 _2\"></span>8 miles de euros en <span class=\"__1 _2\"></span>2023). <span class=\"__1 _2\"></span> Si <span class=\"__1 _b\"></span>al 31<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>de diciembre <span class=\"__1 _b\"></span>de 2024, <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>euro se <span class=\"__1 _b\"></span>hubiera <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>evaluado <span class=\"__1 _b\"></span>u<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>5% respecto <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>f<span class=\"__1 _9\"></span>ranco <span class=\"__1 _3\"></span>suizo <span class=\"__1 _b\"></span>man<span class=\"__1 _2\"></span>teni\u00e9ndose el <span class=\"__1 _2\"></span>resto <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>variables <span class=\"__1 _9\"></span>const<span class=\"__1 _2\"></span>antes, <span class=\"__1 _2\"></span>el <span class=\"__1 _9\"></span>resultado <span class=\"__1 _9\"></span>despu\u00e9<span class=\"__1 _2\"></span>s <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>impuestos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>del <span class=\"__1 _9\"></span>ejercici<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>hubiera <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>ido <span class=\"__1 _2\"></span>inferior <span class=\"__1 _9\"></span>en  129<span class=\"ls0_1\"> <span class=\"__1 _10\"></span>miles <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>euros <span class=\"__1 _10\"></span>(11<span class=\"__1 _2\"></span>6 <span class=\"__1 _10\"></span>miles <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>euros <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>20<span class=\"__1 _2\"></span>23) <span class=\"__1 _10\"></span>principalmente, <span class=\"__1 _10\"></span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _10\"></span>resultado <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _10\"></span>diferencias <span class=\"__1 _c\"></span>de </span>cambio por la convers<span class=\"__1 _2\"></span>i\u00f3n a euros de <span class=\"__1 _2\"></span>las inversiones. <span class=\"__1 _2\"></span> Si <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>31 <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>diciembre<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>2024, <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>uro <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>hubiera<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>devaluado <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>5% <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>especto <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>fran<span class=\"__1 _2\"></span>co <span class=\"__1 _b\"></span>suizo <span class=\"__1 _b\"></span>manteni\u00e9nd<span class=\"__1 _2\"></span>ose el resto de <span class=\"__1 _2\"></span>variables c<span class=\"__1 _2\"></span>onstantes, <span class=\"__1 _2\"></span>el result<span class=\"__1 _2\"></span>ado despu\u00e9s<span class=\"__1 _2\"></span> de impu<span class=\"__1 _2\"></span>estos del <span class=\"__1 _2\"></span>ejercicio <span class=\"__1 _2\"></span>hubiera sido <span class=\"__1 _2\"></span>superior en<span class=\"__1 _2\"></span> 136<span class=\"ls0_1\"> miles de euros<span class=\"__1 _2\"></span> (122 miles de<span class=\"__1 _2\"></span> euros en 2023). <span class=\"__1 _2\"></span> </span>La <span class=\"__1 _2\"></span>D<span class=\"__1 _2\"></span>irecci\u00f3n <span class=\"__1 _9\"></span>no <span class=\"__1 _2\"></span>ha<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>onsiderado <span class=\"__1 _9\"></span>necesario <span class=\"__1 _9\"></span>establec<span class=\"__1 _2\"></span>er <span class=\"__1 _9\"></span>ninguna <span class=\"__1 _9\"></span>pol\u00edtica <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>cobertura <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>riesgo <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>t<span class=\"__1 _2\"></span>ipo <span class=\"__1 _9\"></span>de cambio de moneda extr<span class=\"__1 _2\"></span>anjera frente a <span class=\"__1 _2\"></span>la moneda funcional.<span class=\"__1 _9\"></span> 3.5072.8853.6833.<span class=\"__1 _2\"></span>029<span class=\"ff5\"> </span>3.2.2<span class=\"ls0_1\"> Ri<span class=\"__1 _b\"></span>esgo<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> tip<span class=\"__1 _b\"></span>o de<span class=\"__1 _b\"></span> int<span class=\"__1 _b\"></span>er\u00e9s<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>los<span class=\"__1 _3\"></span> fl<span class=\"__1 _b\"></span>ujos<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>ef<span class=\"__1 _3\"></span>ec<span class=\"__1 _3\"></span>tiv<span class=\"__1 _b\"></span>o y<span class=\"__1 _3\"></span> d<span class=\"__1 _b\"></span>el v<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _b\"></span>razo<span class=\"__1 _b\"></span>nabl<span class=\"__1 _3\"></span>e </span>El <span class=\"__1 _9\"></span>riesgo <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>t<span class=\"__1 _2\"></span>ipo <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>inter\u00e9s <span class=\"__1 _10\"></span>del <span class=\"__1 _9\"></span>Grupo <span class=\"__1 _10\"></span>surge <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>activos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>remunera<span class=\"__1 _2\"></span>dos <span class=\"__1 _9\"></span>registra<span class=\"__1 _2\"></span>dos <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>coste<span class=\"__1 _2\"></span> amortizado, as\u00ed com<span class=\"__1 _2\"></span>o de la deuda f<span class=\"__1 _2\"></span>inanciera a tipo v<span class=\"__1 _2\"></span>ariable. <span class=\"__1 _2\"></span> Los activos financieros remunerados cons<span class=\"__1 _2\"></span>isten fundamentalme<span class=\"__1 _2\"></span>nte en deuda p\u00fablica, pagar\u00e9s bancarios<span class=\"__1 _2\"></span> e imposiciones a plazo rem<span class=\"__1 _2\"></span>unerados a ti<span class=\"__1 _2\"></span>po de inter\u00e9s fij<span class=\"__1 _2\"></span>o. <span class=\"__1 _2\"></span> Respecto <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _10\"></span>pasivos <span class=\"__1 _10\"></span>financi<span class=\"__1 _2\"></span>eros, <span class=\"__1 _10\"></span>al <span class=\"__1 _9\"></span>31 <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>diciembre <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>2024, <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>iesgo <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>tipos <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>inter\u00e9s <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>deb\u00eda<span class=\"__1 _2\"></span> principalmente <span class=\"__1 _a\"> </span>a <span class=\"__1 _8\"> </span>la <span class=\"__1 _a\"> </span>deuda <span class=\"__1 _a\"> </span>bancaria <span class=\"__1 _a\"> </span>del <span class=\"__1 _8\"> </span>Grupo,<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>que <span class=\"__1 _a\"> </span>aproximadame<span class=\"__1 _2\"></span>nte <span class=\"__1 _8\"> </span>en <span class=\"__1 _a\"> </span>un  <span class=\"ls8\">14,7%</span> <span class=\"__1 _8\"> </span>(<span class=\"__1 _2\"></span>30,9% <span class=\"__1 _8\"> </span>a<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>31 <span class=\"__1 _a\"> </span>de diciembre de 2<span class=\"__1 _2\"></span>023) est\u00e1 c<span class=\"__1 _2\"></span>ontratada a t<span class=\"__1 _2\"></span>ipos variabl<span class=\"__1 _2\"></span>es indexados<span class=\"__1 _2\"></span> al Eur<span class=\"__1 _2\"></span>ibor. <span class=\"__1 _2\"></span>Al 31 d<span class=\"__1 _2\"></span>e diciembre de<span class=\"__1 _2\"></span> 2<span class=\"__1 _2\"></span>024, la deuda bancaria ascie<span class=\"__1 _2\"></span>nde a <span class=\"__1 _2\"></span>19.924 miles de euros<span class=\"__1 _2\"></span> (9.985 m<span class=\"__1 _2\"></span>iles de euros a<span class=\"__1 _2\"></span>l 31 de diciembre <span class=\"__1 _2\"></span>de 202<span class=\"__1 _2\"></span>3<span class=\"ls12\">).</span> El G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _2\"></span>anal<span class=\"__1 _2\"></span>iza <span class=\"__1 _2\"></span>su <span class=\"__1 _2\"></span>exp<span class=\"__1 _2\"></span>osici\u00f3n <span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>iesgo <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>tipo <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>int<span class=\"__1 _2\"></span>er\u00e9s <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>for<span class=\"__1 _2\"></span>ma <span class=\"__1 _2\"></span>din\u00e1mica<span class=\"__1 _2\"></span>. <span class=\"__1 _2\"></span>Se <span class=\"__1 _2\"></span>realiza <span class=\"__1 _9\"></span>una <span class=\"__1 _2\"></span>simulac<span class=\"__1 _2\"></span>i\u00f3n de <span class=\"__1 _b\"></span>varios <span class=\"__1 _b\"></span>es<span class=\"__1 _2\"></span>cenarios qu<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>co<span class=\"__1 _2\"></span>ntemplan <span class=\"__1 _3\"></span>la <span class=\"__1 _b\"></span>refinanc<span class=\"__1 _2\"></span>iaci\u00f3n, <span class=\"__1 _b\"></span>renovaci\u00f3<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>de l<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>posici<span class=\"__1 _2\"></span>ones <span class=\"__1 _b\"></span>actua<span class=\"__1 _2\"></span>les, <span class=\"__1 _b\"></span>financ<span class=\"__1 _9\"></span>iaci\u00f3<span class=\"__1 _2\"></span>n alternativa <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>cobert<span class=\"__1 _2\"></span>ura. <span class=\"__1 _9\"></span>En <span class=\"__1 _10\"></span>funci\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>estos <span class=\"__1 _10\"></span>escenarios<span class=\"__1 _2\"></span>, <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _9\"></span>calc<span class=\"__1 _2\"></span>ula <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>efecto <span class=\"__1 _9\"></span>sobre <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>resultado <span class=\"__1 _10\"></span>de una variaci\u00f3n determ<span class=\"__1 _2\"></span>inada del tipo de inter\u00e9s.<span class=\"__1 _9\"></span> Para <span class=\"__1 _c\"></span>cada <span class=\"__1 _d\"></span>simulaci\u00f3n, <span class=\"__1 _c\"></span>se <span class=\"__1 _d\"></span>utiliza <span class=\"__1 _c\"></span>la <span class=\"__1 _d\"></span>misma <span class=\"__1 _c\"></span>variaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>tipo <span class=\"__1 _c\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>inter\u00e9s<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>para <span class=\"__1 _d\"></span>todas <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>moneda<span class=\"__1 _2\"></span>s.<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>Los<span class=\"__1 _2\"></span> escenarios <span class=\"__1 _9\"></span>\u00fa<span class=\"__1 _2\"></span>nicamente <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>llevan <span class=\"__1 _10\"></span>a <span class=\"__1 _9\"></span>cabo <span class=\"__1 _10\"></span>para <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>activ<span class=\"__1 _2\"></span>os <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>pasivos <span class=\"__1 _9\"></span>que <span class=\"__1 _10\"></span>representan <span class=\"__1 _10\"></span>las <span class=\"__1 _9\"></span>posic<span class=\"__1 _2\"></span>iones <span class=\"__1 _9\"></span>m\u00e1s<span class=\"__1 _2\"></span> relevantes que soportan <span class=\"__1 _2\"></span>un inter\u00e9s.<span class=\"__1 _2\"></span> Si, <span class=\"__1 _10\"></span>al <span class=\"__1 _c\"></span>31 <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>d<span class=\"__1 _2\"></span>iciembre <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span><span class=\"ls8\">2024<span class=\"__1 _2\"></span></span>, <span class=\"__1 _c\"></span>los <span class=\"__1 _10\"></span>t<span class=\"__1 _2\"></span>ipos <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>inter\u00e9s <span class=\"__1 _c\"></span>aplicables <span class=\"__1 _c\"></span>a <span class=\"__1 _c\"></span>las <span class=\"__1 _c\"></span>deudas <span class=\"__1 _c\"></span>f<span class=\"__1 _2\"></span>inancieras <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>a <span class=\"__1 _c\"></span>los <span class=\"__1 _10\"></span>ac<span class=\"__1 _2\"></span>tivos remunerados <span class=\"__1 _c\"></span>referenc<span class=\"__1 _2\"></span>iados <span class=\"__1 _c\"></span>a <span class=\"__1 _c\"></span>un <span class=\"__1 _c\"></span>tipo <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>inter\u00e9s <span class=\"__1 _c\"></span>var<span class=\"__1 _2\"></span>iable <span class=\"__1 _c\"></span> <span class=\"__1 _c\"></span>hubieran <span class=\"__1 _c\"></span>varia<span class=\"__1 _2\"></span>do <span class=\"__1 _c\"></span>100 <span class=\"__1 _c\"></span>puntos <span class=\"__1 _c\"></span>b\u00e1sicos <span class=\"__1 _c\"></span>al <span class=\"__1 _c\"></span>a<span class=\"__1 _2\"></span>lza, manteni\u00e9ndose <span class=\"__1 _b\"></span>cons<span class=\"__1 _2\"></span>tante <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>resto <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>variables, <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _b\"></span>resultado <span class=\"__1 _b\"></span>despu\u00e9s <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>impuestos <span class=\"__1 _3\"></span>se <span class=\"__1 _b\"></span>habr\u00eda incrementado<span class=\"__1 _2\"></span> en <span class=\"ls0_1\">825 miles de<span class=\"__1 _2\"></span> euros (849<span class=\"__1 _2\"></span> miles de euros <span class=\"__1 _2\"></span>en 2023<span class=\"ls12\">).</span> </span>3.2.3<span class=\"ls0_1\"> <span class=\"ff5\">Ri<span class=\"__1 _b\"></span>esgo<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> pre<span class=\"__1 _3\"></span>ci<span class=\"__1 _3\"></span>o<span class=\"ff3\"> </span></span></span>El <span class=\"__1 _b\"></span>Grupo <span class=\"__1 _b\"></span>est\u00e1 <span class=\"__1 _b\"></span>expuesto <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>riesgo <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>precio <span class=\"__1 _b\"></span>de <span class=\"__1 _14\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>t\u00edtulos <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>patrimonio <span class=\"__1 _b\"></span>registrados <span class=\"__1 _b\"></span>como activos <span class=\"__1 _b\"></span>financieros a <span class=\"__1 _9\"></span>valor <span class=\"__1 _10\"></span>razonable <span class=\"__1 _10\"></span>con <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>otr<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>resul<span class=\"__1 _2\"></span>tado <span class=\"__1 _10\"></span>g<span class=\"__1 _2\"></span>lobal, <span class=\"__1 _10\"></span>as\u00ed <span class=\"__1 _9\"></span>como<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>del <span class=\"__1 _10\"></span>precio <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>t\u00edtulos <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>f<span class=\"__1 _2\"></span>ondos <span class=\"__1 _10\"></span>de inversi\u00f3n cotizados con <span class=\"__1 _2\"></span>cambios en va<span class=\"__1 _2\"></span>lor razonable a<span class=\"__1 _2\"></span> trav\u00e9s de la cuenta<span class=\"__1 _2\"></span> de resultados.<span class=\"__1 _9\"></span> Las <span class=\"__1 _8\"> </span>inversiones <span class=\"__1 _a\"> </span>en <span class=\"__1 _8\"> </span>t\u00edt<span class=\"__1 _2\"></span>ulos <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>p<span class=\"__1 _2\"></span>atrimonio <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>lasificados <span class=\"__1 _a\"> </span>como <span class=\"__1 _8\"> </span>activos <span class=\"__1 _a\"> </span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>a <span class=\"__1 _8\"> </span>valor <span class=\"__1 _a\"> </span>razonable <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>on cambios <span class=\"__1 _d\"></span>en <span class=\"__1 _c\"></span>otr<span class=\"__1 _2\"></span>o <span class=\"__1 _c\"></span>resu<span class=\"__1 _2\"></span>ltado <span class=\"__1 _d\"></span>global <span class=\"__1 _d\"></span>corresponden <span class=\"__1 _d\"></span>a <span class=\"__1 _c\"></span>v<span class=\"__1 _2\"></span>alores <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>com<span class=\"__1 _2\"></span>pa\u00f1\u00edas <span class=\"__1 _d\"></span>extranjeras <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>in<span class=\"__1 _2\"></span>d<span class=\"__1 _9\"></span>ustria <span class=\"__1 _d\"></span>de biofarmacia. No obstante, el volumen de inversiones mantenido por el Grupo en este <span class=\"__1 _3\"></span>tipo de activos es de escasa relevancia en e<span class=\"__1 _2\"></span>l contexto de las op<span class=\"__1 _2\"></span>eraciones del Grup<span class=\"__1 _2\"></span>o (Nota <span class=\"__1 _2\"></span>12.1). <span class=\"__1 _2\"></span> Por <span class=\"__1 _7\"> </span>lo <span class=\"__1 _7\"> </span>que <span class=\"__1 _7\"> </span>a <span class=\"__1 _19\"> </span>di<span class=\"__1 _3\"></span>chos <span class=\"__1 _7\"> </span>activ<span class=\"__1 _2\"></span>os <span class=\"__1 _7\"> </span>financieros <span class=\"__1 _7\"> </span>respecta,<span class=\"__1 _2\"></span> <span class=\"__1 _7\"> </span>la <span class=\"__1 _7\"> </span>pol\u00edtica <span class=\"__1 _7\"> </span>de<span class=\"__1 _9\"></span>l <span class=\"__1 _7\"> </span>Grupo <span class=\"__1 _7\"> </span>ha<span class=\"__1 _2\"></span> <span class=\"__1 _7\"> </span>venido <span class=\"__1 _7\"> </span>siendo <span class=\"__1 _7\"> </span>realizar<span class=\"__1 _2\"></span> colocaciones <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>tesorer\u00eda <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>activos <span class=\"__1 _9\"></span>financieros <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>bajo <span class=\"__1 _9\"></span>riesgo <span class=\"__1 _2\"></span>con <span class=\"__1 _9\"></span>objeto <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>garantizar <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>disponibi<span class=\"__1 _2\"></span>lidad de <span class=\"__1 _2\"></span>fond<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>eg\u00fan <span class=\"__1 _9\"></span>\u00e9stos <span class=\"__1 _2\"></span>se<span class=\"__1 _2\"></span>an <span class=\"__1 _9\"></span>exigidos <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>operaciones <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>investigac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>des<span class=\"__1 _2\"></span>arrollo <span class=\"__1 _9\"></span>del <span class=\"__1 _2\"></span>se<span class=\"__1 _2\"></span>gmento <span class=\"__1 _9\"></span>de oncolog\u00eda. 3.3<span class=\"ls0_1\"> Ri<span class=\"__1 _b\"></span>esgo<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> cr\u00e9<span class=\"__1 _b\"></span>dito<span class=\"__1 _b\"></span> </span>El <span class=\"__1 _a\"> </span>ri<span class=\"__1 _2\"></span>esgo <span class=\"__1 _11\"> </span>de  cr\u00e9dito <span class=\"__1 _a\"> </span>s<span class=\"__1 _2\"></span>urge  del<span class=\"__1 _3\"></span>  efectivo <span class=\"__1 _11\"> </span>y  eq<span class=\"__1 _3\"></span>uivalentes  al <span class=\"__1 _a\"> </span>ef<span class=\"__1 _2\"></span>ectivo, <span class=\"__1 _11\"> </span>flujos  de <span class=\"__1 _11\"> </span>efectivo <span class=\"__1 _11\"> </span>contractua<span class=\"__1 _2\"></span>les <span class=\"__1 _11\"> </span>de inversiones <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>deuda<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>registradas <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>cos<span class=\"__1 _2\"></span>te <span class=\"__1 _b\"></span>amortizado, <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>valor <span class=\"__1 _b\"></span>razonable <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>ca<span class=\"__1 _2\"></span>mbios <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>otr<span class=\"__1 _2\"></span>o <span class=\"__1 _b\"></span>resultado <span class=\"__1 _b\"></span>global y <span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>valor <span class=\"__1 _9\"></span>razonab<span class=\"__1 _2\"></span>le <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>ca<span class=\"__1 _2\"></span>mbios <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>resu<span class=\"__1 _2\"></span>ltados, <span class=\"__1 _9\"></span>instrumentos <span class=\"__1 _9\"></span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>der<span class=\"__1 _2\"></span>ivados <span class=\"__1 _9\"></span>favorables <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>p\u00f3sitos con bancos e <span class=\"__1 _2\"></span>instituciones financ<span class=\"__1 _2\"></span>ieras, adem<span class=\"__1 _2\"></span>\u00e1s de la e<span class=\"__1 _2\"></span>xposici\u00f3n al<span class=\"__1 _9\"></span> cr\u00e9dito con c<span class=\"__1 _2\"></span>lientes<span class=\"__1 _2\"></span>, incluyendo cu<span class=\"__1 _2\"></span>entas a cobrar pendientes.<span class=\"__1 _2\"></span> 3.3.1<span class=\"ls0_1\"> Ge<span class=\"__1 _b\"></span>sti\u00f3n<span class=\"__1 _b\"></span> del<span class=\"__1 _b\"></span> rie<span class=\"__1 _b\"></span>sgo </span>Los <span class=\"__1 _d\"></span>bancos <span class=\"__1 _8\"> </span>e <span class=\"__1 _8\"> </span>instituciones <span class=\"__1 _d\"> </span>financ<span class=\"__1 _2\"></span>ieras <span class=\"__1 _d\"></span>con <span class=\"__1 _8\"> </span>las <span class=\"__1 _d\"></span>que <span class=\"__1 _8\"> </span>trabaja <span class=\"__1 _d\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _d\"></span>Grupo <span class=\"__1 _8\"> </span>poseen <span class=\"__1 _d\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>general <span class=\"__1 _8\"> </span>calificaciones independientes. <span class=\"__1 _2\"></span> En cuanto <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>clientes, <span class=\"__1 _2\"></span>si <span class=\"__1 _2\"></span>se les<span class=\"__1 _2\"></span> ha <span class=\"__1 _2\"></span>calificado <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>forma <span class=\"__1 _2\"></span>independiente <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>utilizan <span class=\"__1 _2\"></span>tales <span class=\"__1 _2\"></span>calificaciones. <span class=\"__1 _2\"></span>En caso <span class=\"__1 _9\"></span>contrario, <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>Grupo <span class=\"__1 _9\"></span>realiza <span class=\"__1 _9\"></span>un<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>valuaci\u00f3n <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>este <span class=\"__1 _9\"></span>riesg<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>teniendo <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>cuenta <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>posici\u00f3n <span class=\"__1 _9\"></span>fina<span class=\"__1 _2\"></span>nciera del <span class=\"__1 _9\"></span>cliente, <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>experiencia <span class=\"__1 _10\"></span>pasada <span class=\"__1 _10\"></span>y <span class=\"__1 _9\"></span>otra <span class=\"__1 _10\"></span>serie <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>factores. <span class=\"__1 _10\"></span>En <span class=\"__1 _9\"></span>los <span class=\"__1 _10\"></span>casos <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>no <span class=\"__1 _10\"></span>exista <span class=\"__1 _10\"></span>duda <span class=\"__1 _9\"></span>so<span class=\"__1 _2\"></span>bre <span class=\"__1 _9\"></span>la solvencia financiera d<span class=\"__1 _2\"></span>el cliente se <span class=\"__1 _2\"></span>opta por no establec<span class=\"__1 _2\"></span>er l\u00edmites de cr\u00e9dito.<span class=\"__1 _9\"></span> Cuando el Grupo inv<span class=\"__1 _2\"></span>ierte en fondos d<span class=\"__1 _2\"></span>e inversi\u00f3n sigue<span class=\"__1 _2\"></span> las siguientes pol\u00edticas:<span class=\"__1 _22\"> </span>\u2022 Fondos <span class=\"__1 _2\"></span>de rent<span class=\"__1 _2\"></span>a fija <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>invierten en<span class=\"__1 _2\"></span> deud<span class=\"__1 _2\"></span>a p\u00fablica <span class=\"__1 _2\"></span>o priva<span class=\"__1 _2\"></span>da (bonos,<span class=\"__1 _2\"></span> letras, <span class=\"__1 _2\"></span>pagar\u00e9s de<span class=\"__1 _2\"></span> empres<span class=\"__1 _2\"></span>a), generalmente seguros<span class=\"__1 _2\"></span>, que ofrecen un p<span class=\"__1 _2\"></span>ago peri\u00f3dico <span class=\"__1 _2\"></span>de intereses. <span class=\"__1 _2\"></span> \u2022 <span class=\"__1 _9\"></span>Fondos <span class=\"__1 _10\"></span>m<span class=\"ff2_1\">onetar<span class=\"__1 _2\"></span>ios <span class=\"__1 _9\"></span>que <span class=\"__1 _10\"></span>se <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>omponen <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>valores <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>renta <span class=\"__1 _9\"></span>f<span class=\"__1 _2\"></span>ija <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>q<span class=\"__1 _2\"></span>ue <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>prima <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>segur<span class=\"__1 _2\"></span>idad <span class=\"__1 _9\"></span>a<span class=\"__1 _2\"></span> </span>cambio de dar una r<span class=\"__1 _2\"></span>entabilidad general<span class=\"__1 _2\"></span>mente inferior a<span class=\"__1 _2\"></span> la de otras inversiones.<span class=\"__1 _9\"></span> En <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>Not<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span><span class=\"ls9\">11<span class=\"ls0_1\"> <span class=\"__1 _b\"></span>se <span class=\"__1 _3\"></span>presenta <span class=\"__1 _3\"></span>la <span class=\"__1 _b\"></span>calidad <span class=\"__1 _3\"></span>crediticia de <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>invers<span class=\"__1 _2\"></span>iones <span class=\"__1 _b\"></span>financieras <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>lientes<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _b\"></span>los que <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>Grupo </span></span>manten\u00eda s<span class=\"__1 _2\"></span>aldos <span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>31 <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>diciembre <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>2024 <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>2023<span class=\"__1 _2\"></span>. <span class=\"__1 _2\"></span>En <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>Notas <span class=\"__1 _9\"></span><span class=\"ls8\">12</span> <span class=\"lse\">y <span class=\"__1 _2\"></span><span class=\"ls9\">13</span></span> s<span class=\"__1 _2\"></span>e indi<span class=\"__1 _2\"></span>ca la <span class=\"__1 _2\"></span>compos<span class=\"__1 _2\"></span>ici\u00f3n d<span class=\"__1 _2\"></span>e l<span class=\"__1 _2\"></span>os activos financieros de<span class=\"__1 _2\"></span>l Grupo.<span class=\"__1 _2\"></span> Por l<span class=\"__1 _2\"></span>o q<span class=\"__1 _2\"></span>ue <span class=\"__1 _2\"></span>a c<span class=\"__1 _2\"></span>oncentraci\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de ries<span class=\"__1 _2\"></span>go <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>r\u00e9dito <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>refiere, <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>31 <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>diciembre <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span><span class=\"ls8\">2024<span class=\"__1 _2\"></span></span> <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>Grupo <span class=\"__1 _2\"></span>mantiene deuda p<span class=\"__1 _2\"></span>\u00fablica, <span class=\"__1 _2\"></span>productos <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>saldos <span class=\"__1 _2\"></span>bancarios <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>9 <span class=\"__1 _2\"></span>entidades <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>cr\u00e9dito <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>importe <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>145.066 <span class=\"__1 _9\"></span>miles d<span class=\"__1 _2\"></span>e euros (154.532 m<span class=\"__1 _2\"></span>iles de euros en 20<span class=\"__1 _2\"></span>23, en <span class=\"__1 _2\"></span>8 entidades<span class=\"__1 _2\"></span>). 3.3.2<span class=\"ls0_1\"> P<span class=\"__1 _3\"></span>\u00e9r<span class=\"__1 _3\"></span>did<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>por<span class=\"__1 _b\"></span> dete<span class=\"__1 _b\"></span>rio<span class=\"__1 _3\"></span>ro <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>val<span class=\"__1 _3\"></span>or <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>acti<span class=\"__1 _3\"></span>vos<span class=\"__1 _b\"></span> fin<span class=\"__1 _b\"></span>anci<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> <span class=\"__1 _1c\"></span> </span>El <span class=\"__1 _8\"> </span>Grupo <span class=\"__1 _a\"> </span>tiene <span class=\"__1 _a\"> </span>dos <span class=\"__1 _8\"> </span>tipos<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>activos <span class=\"__1 _8\"> </span>fi<span class=\"__1 _2\"></span>nancieros <span class=\"__1 _a\"> </span>que <span class=\"__1 _8\"> </span>est\u00e1n<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>sujetos <span class=\"__1 _a\"> </span>al <span class=\"__1 _a\"> </span>modelo <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>p\u00e9rdi<span class=\"__1 _2\"></span>das <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>cr\u00e9dito esperadas: \u2022   <span class=\"ff2_1 ls0_1\">Cuentas comercia<span class=\"__1 _2\"></span>les a cobrar por ve<span class=\"__1 _2\"></span>ntas de produc<span class=\"__1 _2\"></span>tos<span class=\"__1 _2\"></span>.  </span>\u2022    Activos financieros c<span class=\"__1 _2\"></span>orrientes a cos<span class=\"__1 _2\"></span>te <span class=\"ff2_1\">amortiza<span class=\"__1 _2\"></span>do. </span>3.3.2.1<span class=\"ls0_1\"> Cu<span class=\"__1 _b\"></span>entas<span class=\"__1 _b\"></span> come<span class=\"__1 _b\"></span>rci<span class=\"__1 _3\"></span>ale<span class=\"__1 _b\"></span>s a <span class=\"__1 _b\"></span>cobr<span class=\"__1 _b\"></span>ar </span>El G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _2\"></span>aplica <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>enf<span class=\"__1 _2\"></span>oque <span class=\"__1 _2\"></span>simplificado <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>NIIF <span class=\"__1 _2\"></span>9 <span class=\"__1 _2\"></span>pa<span class=\"__1 _2\"></span>ra v<span class=\"__1 _2\"></span>alorar <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>p\u00e9rdidas <span class=\"__1 _9\"></span>de c<span class=\"__1 _2\"></span>r\u00e9dito <span class=\"__1 _2\"></span>esperad<span class=\"__1 _2\"></span>as <span class=\"__1 _2\"></span>que usa una correcci\u00f3n de valor por p\u00e9rdidas esperadas durante toda la vida para las cuentas <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>omerciales a cobrar. Para valorar las <span class=\"__1 _2\"></span>p\u00e9rdidas crediticias <span class=\"__1 _2\"></span>esperadas, se<span class=\"__1 _2\"></span> han reagru<span class=\"__1 _2\"></span>pado las cuentas c<span class=\"__1 _2\"></span>omerciales a c<span class=\"__1 _2\"></span>obrar en base a las caracter\u00edst<span class=\"__1 _2\"></span>icas del riesgo de cr<span class=\"__1 _2\"></span>\u00e9dito compartido y<span class=\"__1 _2\"></span> los d\u00edas vencidos. <span class=\"__1 _9\"></span> Para <span class=\"__1 _9\"></span>llevar <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>cabo <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>c\u00e1lcul<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>\u00e9rdida <span class=\"__1 _9\"></span>esp<span class=\"__1 _2\"></span>erada <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>cuentas <span class=\"__1 _9\"></span>comerciales <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>obrar <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>calcul\u00f3 <span class=\"__1 _9\"></span>el vencimiento medio p<span class=\"__1 _2\"></span>onderado de estas c<span class=\"__1 _2\"></span>uentas junto a su import<span class=\"__1 _2\"></span>e nominal.<span class=\"__1 _9\"></span> En segundo lugar se busc\u00f3<span class=\"__1 _2\"></span> el rating medio del sector farmac\u00e9utico seg\u00fa<span class=\"__1 _2\"></span>n el informe m\u00e1s actualizado de S&amp;P Industry Trends H<span class=\"__1 _2\"></span>ealt<span class=\"__1 _2\"></span>h Care. Posteriormente, <span class=\"__1 _11\"> </span>se <span class=\"__1 _a\"> </span>ex<span class=\"__1 _2\"></span>trajo  de<span class=\"__1 _3\"></span>  B<span class=\"__1 _3\"></span>loomberg  la <span class=\"__1 _a\"> </span>curva <span class=\"__1 _11\"> </span>CDS <span class=\"__1 _a\"> </span>de <span class=\"__1 _11\"> </span>empresas  farmac\u00e9uticas <span class=\"__1 _a\"> </span>para  el<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>r<span class=\"__1 _2\"></span>at<span class=\"__1 _2\"></span>ing considerado <span class=\"__1 _d\"> </span>y<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>onvirt<span class=\"__1 _2\"></span>i\u00f3 <span class=\"__1 _d\"></span>en <span class=\"__1 _8\"> </span>probabilidades <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"> </span>i<span class=\"__1 _2\"></span>mpago <span class=\"__1 _8\"> </span>aplicando <span class=\"__1 _d\"> </span>es<span class=\"__1 _2\"></span>ta <span class=\"__1 _d\"> </span>proba<span class=\"__1 _2\"></span>bilidad <span class=\"__1 _8\"> </span>al <span class=\"__1 _d\"></span>nominal <span class=\"__1 _8\"> </span>con vencimiento ponderado<span class=\"__1 _2\"></span> medio calculado para<span class=\"__1 _2\"></span> obt<span class=\"__1 _2\"></span>ener la p\u00e9rdida <span class=\"__1 _2\"></span>esperada<span class=\"__1 _2\"></span> Las <span class=\"__1 _8\"> </span>cuentas <span class=\"__1 _a\"> </span>comerc<span class=\"__1 _2\"></span>iales <span class=\"__1 _8\"> </span>a <span class=\"__1 _a\"> </span>cobrar <span class=\"__1 _8\"> </span>se<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>dan <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>baj<span class=\"__1 _2\"></span>a <span class=\"__1 _a\"> </span>cuando <span class=\"__1 _8\"> </span>no <span class=\"__1 _a\"> </span>existe <span class=\"__1 _a\"> </span>una <span class=\"__1 _a\"> </span>expectativa <span class=\"__1 _a\"> </span>razonable <span class=\"__1 _8\"> </span>d<span class=\"__1 _2\"></span>e recuperaci\u00f3n. <span class=\"__1 _d\"></span>Los <span class=\"__1 _c\"></span>indicado<span class=\"__1 _2\"></span>res <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>que <span class=\"__1 _c\"></span>no <span class=\"__1 _c\"></span>ex<span class=\"__1 _2\"></span>iste <span class=\"__1 _c\"></span>una <span class=\"__1 _d\"></span>expectativa <span class=\"__1 _c\"></span>raz<span class=\"__1 _2\"></span>onable <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>recuperaci\u00f3n <span class=\"__1 _d\"></span>incluyen, entre otros, el hecho de que <span class=\"__1 _3\"></span>un deudor no se comprometa en un plan de pago con <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l Grupo, y la <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>alta de pagos contractuales.<span class=\"__1 _2\"></span> En <span class=\"__1 _b\"></span>relaci\u00f3n <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>riesgo <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>cr\u00e9dito <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>Administracion<span class=\"__1 _2\"></span>es <span class=\"__1 _b\"></span>P\u00fablicas, <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>direcci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _b\"></span>analiza <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>calidad<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>crediticia y la recuperabilidad de los saldos pendient<span class=\"__1 _2\"></span>es, reclama<span class=\"__1 _2\"></span>ndo genera<span class=\"__1 _2\"></span>lmente intereses<span class=\"__1 _2\"></span> de demora cuando el periodo medio de co<span class=\"__1 _2\"></span>bro supera los 36<span class=\"__1 _2\"></span>5 d\u00edas (Nota <span class=\"__1 _2\"></span><span class=\"ls8\">13<span class=\"ls14\">).</span></span> 3.3.2.2<span class=\"ls0_1\"> Ac<span class=\"__1 _b\"></span>tivos<span class=\"__1 _b\"></span> fi<span class=\"__1 _3\"></span>nan<span class=\"__1 _b\"></span>cier<span class=\"__1 _b\"></span>os c<span class=\"__1 _3\"></span>orr<span class=\"__1 _b\"></span>ien<span class=\"__1 _b\"></span>tes a<span class=\"__1 _b\"></span> cos<span class=\"__1 _b\"></span>te a<span class=\"__1 _3\"></span>mo<span class=\"__1 _3\"></span>rti<span class=\"__1 _b\"></span>zado<span class=\"__1 _3\"></span> </span>La <span class=\"__1 _2\"></span>totalidad <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>invers<span class=\"__1 _2\"></span>iones <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>deuda <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>enti<span class=\"__1 _2\"></span>dad <span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>coste <span class=\"__1 _2\"></span>amort<span class=\"__1 _2\"></span>izado <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>onsidera <span class=\"__1 _2\"></span>que <span class=\"__1 _9\"></span>es <span class=\"__1 _2\"></span>de <span class=\"__1 _c\"></span>bajo riesgo <span class=\"__1 _10\"></span>crediticio <span class=\"__1 _c\"></span>y, <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>tanto, <span class=\"__1 _c\"></span>la <span class=\"__1 _10\"></span>correcc<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _10\"></span>del <span class=\"__1 _c\"></span>valor <span class=\"__1 _10\"></span>por <span class=\"__1 _c\"></span>p\u00e9rdidas <span class=\"__1 _10\"></span>reconoc<span class=\"__1 _2\"></span>ida <span class=\"__1 _10\"></span>durante <span class=\"__1 _c\"></span>el <span class=\"__1 _10\"></span>ejerc<span class=\"__1 _2\"></span>icio <span class=\"__1 _10\"></span>se limit\u00f3 a l<span class=\"__1 _3\"></span>as p\u00e9rdidas esperadas en 12<span class=\"__1 _3\"></span> meses. La <span class=\"__1 _3\"></span>direcci\u00f3n considera que \u201cde <span class=\"__1 _3\"></span>bajo riesgo\u201d para <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>os bonos cotizados <span class=\"__1 _c\"></span>es <span class=\"__1 _c\"></span>un <span class=\"__1 _c\"></span>grad<span class=\"__1 _2\"></span>o <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>alificaci\u00f3n <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>editicia <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>un<span class=\"__1 _2\"></span>a <span class=\"__1 _c\"></span>inversi\u00f3n <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>a<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>menos <span class=\"__1 _c\"></span>una <span class=\"__1 _c\"></span>ag<span class=\"__1 _2\"></span>encia <span class=\"__1 _c\"></span>crediticia importante. Otros instr<span class=\"__1 _2\"></span>umentos se consideran de b<span class=\"__1 _2\"></span>ajo riesgo creditic<span class=\"__1 _2\"></span>io cuando tienen un riesg<span class=\"__1 _2\"></span>o reducido de <span class=\"__1 _b\"></span>impago <span class=\"__1 _b\"></span>y <span class=\"__1 _3\"></span>el <span class=\"__1 _b\"></span>emisor <span class=\"__1 _3\"></span>tiene <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>gr<span class=\"__1 _2\"></span>an <span class=\"__1 _b\"></span>capac<span class=\"__1 _2\"></span>idad <span class=\"__1 _b\"></span>para <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>umplir <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>us <span class=\"__1 _b\"></span>obligaciones contractu<span class=\"__1 _2\"></span>ales <span class=\"__1 _b\"></span>de fl<span class=\"__1 _3\"></span>ujos de efectivo en el corto<span class=\"__1 _2\"></span> plazo.<span class=\"__1 _22\"> </span>3.4<span class=\"ls0_1\"> Ri<span class=\"__1 _b\"></span>esgo<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> li<span class=\"__1 _3\"></span>qui<span class=\"__1 _3\"></span>de<span class=\"__1 _b\"></span>z </span>Una <span class=\"__1 _c\"></span>gesti\u00f3n <span class=\"__1 _c\"></span>prud<span class=\"__1 _2\"></span>ente <span class=\"__1 _c\"></span>del <span class=\"__1 _d\"></span>riesgo <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>l<span class=\"__1 _2\"></span>iquidez <span class=\"__1 _c\"></span>implica <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>mantenimiento <span class=\"__1 _c\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>sufic<span class=\"__1 _2\"></span>iente <span class=\"__1 _c\"></span>efectivo <span class=\"__1 _c\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>valores negociables,  la  disponibilidad  de  financiaci\u00f3n  medi<span class=\"__1 _2\"></span>ante  un  importe  suf<span class=\"__1 _2\"></span>iciente  de  l\u00edneas  de  cr\u00e9dito comprometidas <span class=\"__1 _2\"></span>y tener <span class=\"__1 _2\"></span>capacidad <span class=\"__1 _2\"></span>para l<span class=\"__1 _2\"></span>iquidar posic<span class=\"__1 _2\"></span>iones en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>mercado.<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>El d<span class=\"__1 _2\"></span>epartamento d<span class=\"__1 _2\"></span>e tesorer\u00eda del <span class=\"__1 _9\"></span>Grupo <span class=\"__1 _10\"></span>tie<span class=\"__1 _2\"></span>ne <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _9\"></span>o<span class=\"__1 _2\"></span>bjetivo <span class=\"__1 _10\"></span>mantener <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>flexib<span class=\"__1 _2\"></span>ilidad <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _10\"></span>financ<span class=\"__1 _2\"></span>iaci\u00f3n <span class=\"__1 _9\"></span>me<span class=\"__1 _2\"></span>diante <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>disponibi<span class=\"__1 _2\"></span>lidad <span class=\"__1 _9\"></span>de l\u00edneas <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>r\u00e9dito, <span class=\"__1 _9\"></span>as\u00ed <span class=\"__1 _9\"></span>como<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>fondos <span class=\"__1 _9\"></span>suficie<span class=\"__1 _2\"></span>ntes <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>financieros <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>hacer <span class=\"__1 _9\"></span>frente <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>sus obligaciones, espec<span class=\"__1 _2\"></span>ialmente las del s<span class=\"__1 _2\"></span>egmento de onco<span class=\"__1 _2\"></span>log\u00eda.<span class=\"__1 _2\"></span> A <span class=\"__1 _8\"> </span>31 <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>diciembre <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>2024 <span class=\"__1 _a\"> </span>el <span class=\"__1 _8\"> </span>Grupo <span class=\"__1 _a\"> </span>dispon\u00eda <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>tesorer\u00eda <span class=\"__1 _a\"> </span>y <span class=\"__1 _8\"> </span>equivalentes <span class=\"__1 _a\"> </span>m\u00e1s <span class=\"__1 _8\"> </span>ac<span class=\"__1 _2\"></span>tivos <span class=\"__1 _8\"> </span>financieros corrientes por importe de 154.527 miles de <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>uros (162.562 miles de euros en <span class=\"__1 _b\"></span>2<span class=\"__1 _2\"></span>023) y activos financieros no corrientes por importe<span class=\"__1 _2\"></span> de 2.4<span class=\"__1 _2\"></span>59 miles de euros (<span class=\"__1 _2\"></span>6.062 m<span class=\"__1 _2\"></span>iles de euros en 2<span class=\"__1 _2\"></span>023).<span class=\"__1 _2\"></span> A <span class=\"__1 _10\"></span>31 <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>dici<span class=\"__1 _2\"></span>embre <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>2024 <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>deuda <span class=\"__1 _c\"></span>financiera <span class=\"__1 _c\"></span>corr<span class=\"__1 _2\"></span>iente <span class=\"__1 _c\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>Grupo <span class=\"__1 _c\"></span>asc<span class=\"__1 _2\"></span>end\u00eda <span class=\"__1 _10\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>9.847 <span class=\"__1 _c\"></span>miles <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>euros (14.805 <span class=\"__1 _b\"></span>m<span class=\"__1 _2\"></span>iles <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>euros en <span class=\"__1 _b\"></span>2023) y <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>euda <span class=\"__1 _3\"></span>financiera no <span class=\"__1 _b\"></span>corriente a 41.228 <span class=\"__1 _b\"></span>m<span class=\"__1 _2\"></span>iles <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>euros (28.864 miles de euros en 2023).<span class=\"__1 _2\"></span> E<span class=\"ls8\">n <span class=\"__1 _3\"></span><span class=\"ls0_1\">2024 el <span class=\"__1 _3\"></span>Grupo gener\u00f3 efectivo <span class=\"__1 _3\"></span>en las <span class=\"__1 _b\"></span>ac<span class=\"__1 _2\"></span>tividades de <span class=\"__1 _3\"></span>explotaci\u00f3n por <span class=\"__1 _3\"></span>importe de 6.915 miles <span class=\"__1 _b\"></span>de euros, </span></span>mientras que en 20<span class=\"__1 _2\"></span>23 consum<span class=\"ls15\">i\u00f3</span> flujos por <span class=\"__1 _2\"></span>importe de -<span class=\"__1 _2\"></span>13.446 mi<span class=\"__1 _2\"></span>les de euros.  En <span class=\"__1 _b\"></span>relaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _b\"></span>con la <span class=\"__1 _b\"></span>situac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _b\"></span>de liquidez <span class=\"__1 _b\"></span>del Grupo al<span class=\"__1 _b\"></span> cierre de<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>ejercicio 2024 <span class=\"__1 _b\"></span>caben se\u00f1alar <span class=\"__1 _b\"></span>los siguientes aspectos: \u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>El <span class=\"__1 _b\"></span>Grupo <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>inaliz\u00f3 <span class=\"__1 _b\"></span>2<span class=\"__1 _2\"></span>024 <span class=\"__1 _b\"></span>con una <span class=\"__1 _b\"></span>posici\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>t<span class=\"__1 _2\"></span>esorer\u00eda <span class=\"__1 _b\"></span>y equivalentes <span class=\"__1 _b\"></span>m\u00e1s <span class=\"__1 _b\"></span>act<span class=\"__1 _2\"></span>ivos <span class=\"__1 _b\"></span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>corrientes<span class=\"__1 _2\"></span> </span>por importe de 15<span class=\"__1 _2\"></span>4.527 miles de e<span class=\"__1 _2\"></span>uros. \u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>El <span class=\"__1 _2\"></span>Gr<span class=\"__1 _2\"></span>upo <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>uenta <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>l\u00edneas <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>cr\u00e9dito <span class=\"__1 _9\"></span>no <span class=\"__1 _9\"></span>dispuest<span class=\"__1 _2\"></span>as <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _9\"></span>importe<span class=\"__1 _9\"></span> <span class=\"__1 _9\"></span><span class=\"ls8\">de <span class=\"__1 _9\"></span></span>14.782 <span class=\"__1 _9\"></span>mil<span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>uros <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>31 <span class=\"__1 _9\"></span>de </span>diciembre de 202<span class=\"__1 _2\"></span>4<span class=\"lsa\">. </span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>El fondo de maniobra <span class=\"__1 _2\"></span>es pos<span class=\"__1 _2\"></span>itivo en un importe de<span class=\"__1 _2\"></span> 167.554 <span class=\"__1 _2\"></span>miles de euros<span class=\"__1 _2\"></span>. </span>. El Grupo realiza <span class=\"__1 _b\"></span>un segu<span class=\"__1 _2\"></span>imiento peri\u00f3dico de sus previsiones de<span class=\"__1 _3\"></span> liquidez en <span class=\"__1 _3\"></span>funci\u00f3<span class=\"__1 _2\"></span>n de <span class=\"__1 _3\"></span>los flujos de <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>fectivo esperados, <span class=\"__1 _2\"></span>estimando l<span class=\"__1 _2\"></span>a Direc<span class=\"__1 _2\"></span>ci\u00f3n que ma<span class=\"__1 _2\"></span>ntiene sufici<span class=\"__1 _2\"></span>ente <span class=\"__1 _2\"></span>efectivo y<span class=\"__1 _2\"></span> valores <span class=\"__1 _2\"></span>negociab<span class=\"__1 _2\"></span>les, as\u00ed com<span class=\"__1 _2\"></span>o l\u00edneas<span class=\"__1 _2\"></span> de <span class=\"__1 _b\"></span>cr\u00e9dito <span class=\"__1 _b\"></span>disponibles, <span class=\"__1 _b\"></span>para <span class=\"__1 _3\"></span>hacer <span class=\"__1 _b\"></span>frente <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>sus <span class=\"__1 _b\"></span>necesida<span class=\"__1 _2\"></span>des <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>liquidez <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>compromis<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>pago <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>plazos que estima ser\u00e1n necesari<span class=\"__1 _2\"></span>os. Con <span class=\"__1 _2\"></span>u<span class=\"__1 _2\"></span>na <span class=\"__1 _9\"></span>periodicidad <span class=\"__1 _9\"></span>m\u00ednima <span class=\"__1 _9\"></span>anual, <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>direcci\u00f3n <span class=\"__1 _9\"></span>financiera <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>Socie<span class=\"__1 _2\"></span>dad <span class=\"__1 _9\"></span>pres<span class=\"__1 _2\"></span>enta <span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>administrad<span class=\"__1 _2\"></span>ores un plan de <span class=\"__1 _b\"></span>n<span class=\"__1 _2\"></span>egocio para los 5 <span class=\"__1 _3\"></span>a\u00f1os siguientes, junto con las <span class=\"__1 _b\"></span>est<span class=\"__1 _2\"></span>imaciones de flujos de <span class=\"__1 _3\"></span>caja para el <span class=\"__1 _3\"></span>siguiente<span class=\"__1 _2\"></span> a\u00f1o, <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>incluye <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>istintos <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>scenarios <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>or<span class=\"__1 _2\"></span>igen <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>apl<span class=\"__1 _2\"></span>icaci\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>recurs<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>financieros<span class=\"__1 _2\"></span>, <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>base <span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>av<span class=\"__1 _2\"></span>ance <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> las investigaciones en<span class=\"__1 _2\"></span> curso.<span class=\"__1 _2\"></span> En <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>nsecuencia, <span class=\"__1 _d\"></span>a <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>for<span class=\"__1 _2\"></span>mulaci\u00f3n <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>las <span class=\"__1 _c\"></span>presentes<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>cuentas <span class=\"__1 _c\"></span>an<span class=\"__1 _2\"></span>uales <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>onsolidadas, <span class=\"__1 _d\"></span>los <span class=\"__1 _d\"></span>Administradores consideran <span class=\"__1 _8\"> </span>que <span class=\"__1 _8\"> </span>el <span class=\"__1 _d\"></span>Grup<span class=\"__1 _2\"></span>o <span class=\"__1 _8\"> </span>cuenta <span class=\"__1 _8\"> </span>con <span class=\"__1 _d\"> </span>s<span class=\"__1 _2\"></span>uficiente <span class=\"__1 _8\"> </span>liquidez <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>afrontar <span class=\"__1 _8\"> </span>sus <span class=\"__1 _8\"> </span>proyectos <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>inves<span class=\"__1 _2\"></span>tigaci\u00f3n <span class=\"__1 _8\"> </span>y desarrollo y cumplir c<span class=\"__1 _2\"></span>on sus c<span class=\"__1 _2\"></span>ompromisos futuros de <span class=\"__1 _2\"></span>pago.<span class=\"__1 _2\"></span> La <span class=\"__1 _b\"></span>tabl<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>que se <span class=\"__1 _b\"></span>mues<span class=\"__1 _2\"></span>tra <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>continuac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _3\"></span>presenta un <span class=\"__1 _b\"></span>an\u00e1lis<span class=\"__1 _2\"></span>is <span class=\"__1 _b\"></span>de los <span class=\"__1 _b\"></span>pasivos financieros <span class=\"__1 _3\"></span>del <span class=\"__1 _b\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _3\"></span>agrupados<span class=\"__1 _2\"></span> por <span class=\"__1 _3\"></span>vencimientos de acue<span class=\"__1 _3\"></span>rdo con <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>os plazos <span class=\"__1 _b\"></span>pendi<span class=\"__1 _2\"></span>entes a <span class=\"__1 _b\"></span>la fecha de<span class=\"__1 _3\"></span> balance <span class=\"__1 _b\"></span>h<span class=\"__1 _2\"></span>asta l<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>fecha de <span class=\"__1 _3\"></span>vencimiento<span class=\"__1 _2\"></span> estipulada <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ontrato, <span class=\"__1 _10\"></span>incluyendo <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _9\"></span>corr<span class=\"__1 _2\"></span>espondientes <span class=\"__1 _10\"></span>intereses. <span class=\"__1 _9\"></span>L<span class=\"__1 _2\"></span>os <span class=\"__1 _9\"></span>import<span class=\"__1 _2\"></span>es <span class=\"__1 _9\"></span>que <span class=\"__1 _10\"></span>se <span class=\"__1 _9\"></span>mu<span class=\"__1 _2\"></span>estran <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>la tabla <span class=\"__1 _b\"></span>corresponden <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>flujos <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>efectivo <span class=\"__1 _b\"></span>estipula<span class=\"__1 _2\"></span>dos <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>contrato, <span class=\"__1 _b\"></span>sin <span class=\"__1 _b\"></span>descontar. <span class=\"__1 _b\"></span>Al <span class=\"__1 _b\"></span>tratarse <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cantidades<span class=\"__1 _2\"></span> no descontadas, y que incluyen intereses futuros<span class=\"__1 _2\"></span>,<span class=\"__1 _2\"></span> no pueden ser cruzados con los importes reconocidos en balance en concepto <span class=\"__1 _2\"></span>de deudas financ<span class=\"__1 _2\"></span>ieras, <span class=\"__1 _2\"></span>proveedor<span class=\"__1 _2\"></span>es y otras cuentas <span class=\"__1 _2\"></span>a pagar<span class=\"__1 _22\"> </span>.<span class=\"__1 _22\"> </span>Pasivos financieros por vencimiento a 31/12/2024 (Miles de Euros)  2025<span class=\"ls0_1\"> </span>2026<span class=\"ls0_1\">-<span class=\"__1 _22\"> </span></span>2027<span class=\"ls0_1\"> </span>2028<span class=\"ls0_1\">-<span class=\"__1 _22\"> </span></span>2030<span class=\"ls0_1\"> </span>2031 en adelante Total Deudas con entidades de cr\u00e9dito y otras deudas financieras 7.966 31.021 11.013 2.059 52.059 Pasivos contractuales 3.973 7.947 7.946 - 19.866 Deudas por arrendamientos financieros  1.881 1.356 54<span class=\"ls0_1\"> </span>- 3.291 Proveedores y otras cuentas a pagar 51.578 - - - 51.578 Subvenciones - 638<span class=\"ls0_1\"> </span>517<span class=\"ls0_1\"> </span>121<span class=\"ls0_1\"> </span>1.276 Otros pasivos corrientes 13.943 - - - 13.943  Total Pasivos 79.341 40.962 19.530 2.180 142.013 Pasivos financieros por vencimiento a 31/12/2023 (Miles de Euros)  2024<span class=\"ls0_1\"> </span>2025<span class=\"ls0_1\">-<span class=\"__1 _22\"> </span></span>2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\">-<span class=\"__1 _22\"> </span></span>2029<span class=\"ls0_1\"> </span>2030 en adelante Total Deudas con entidades de cr\u00e9dito y otras deudas financieras 12.825 6.023 23.034 2.647 44.529 Pasivos contractuales 24.927 7.947 11.919 - 44.793 Deudas por arrendamientos financieros  1.980 1.675 253<span class=\"ls0_1\"> </span>- 3.908 Proveedores y otras cuentas a pagar 40.297 - - - 40.297 Subvenciones - 1.364 663<span class=\"ls0_1\"> </span>244<span class=\"ls0_1\"> </span>2.271 Otros pasivos corrientes 12.457 - - - 12.457  Total Pasivos 92.486 17.009 35.869 2.891 148.255 3.4.1<span class=\"ls0_1\"> Ge<span class=\"__1 _b\"></span>sti\u00f3n<span class=\"__1 _b\"></span> del<span class=\"__1 _b\"></span> cap<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>tal<span class=\"__1 _22\"> </span></span><span class=\"ls0_1\"><span class=\"__1 _b\"></span> </span>Hasta la fecha los objetivos<span class=\"__1 _2\"></span> del Grupo en relaci\u00f3n co<span class=\"__1 _2\"></span>n el capital son salvagu<span class=\"__1 _2\"></span>ardar la capacidad d<span class=\"__1 _2\"></span>el mismo para <span class=\"__1 _d\"></span>continu<span class=\"__1 _2\"></span>ar <span class=\"__1 _d\"></span>como <span class=\"__1 _8\"> </span>empresa <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>funcionamie<span class=\"__1 _2\"></span>nto <span class=\"__1 _d\"></span>y <span class=\"__1 _8\"> </span>captar <span class=\"__1 _d\"></span>un <span class=\"__1 _8\"> </span>nivel <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"> </span>f<span class=\"__1 _2\"></span>ondos <span class=\"__1 _8\"> </span>l\u00edquidos <span class=\"__1 _d\"></span>suficient<span class=\"__1 _2\"></span>e <span class=\"__1 _d\"></span>para financiar <span class=\"__1 _7\"> </span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _7\"> </span>operaci<span class=\"__1 _2\"></span>ones, <span class=\"__1 _19\"> </span>fundamentalmente <span class=\"__1 _7\"> </span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _7\"> </span>seg<span class=\"__1 _2\"></span>mento <span class=\"__1 _19\"> </span>de <span class=\"__1 _7\"> </span>onco<span class=\"__1 _2\"></span>log\u00eda, <span class=\"__1 _7\"> </span>cons<span class=\"__1 _2\"></span>iderando <span class=\"__1 _19\"> </span>los <span class=\"__1 _7\"> </span>plazos previstos <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>lanzamient<span class=\"__1 _2\"></span>o <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>productos <span class=\"__1 _8\"> </span>al <span class=\"__1 _8\"> </span>mercad<span class=\"__1 _2\"></span>o, <span class=\"__1 _8\"> </span>las <span class=\"__1 _8\"> </span>necesidades <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>efectivo <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>investigaci\u00f3n <span class=\"__1 _8\"> </span>y desarrollo y los costes de <span class=\"__1 _2\"></span>las distintas fuent<span class=\"__1 _2\"></span>es de financ<span class=\"__1 _2\"></span>iaci\u00f3n.<span class=\"__1 _2\"></span> El Grupo hace <span class=\"__1 _3\"></span>seguimiento<span class=\"__1 _2\"></span> del <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>apital de acuerdo<span class=\"__1 _2\"></span> con el <span class=\"__1 _3\"></span>\u00edndice de apalancamiento. Este \u00edndice se calcula como <span class=\"__1 _d\"></span>la <span class=\"__1 _d\"></span>deud<span class=\"__1 _2\"></span>a <span class=\"__1 _d\"></span>neta <span class=\"__1 _d\"></span>divid<span class=\"__1 _2\"></span>ida <span class=\"__1 _d\"></span>entre <span class=\"__1 _d\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _d\"></span>capital <span class=\"__1 _d\"></span>total<span class=\"__1 _2\"></span>. <span class=\"__1 _d\"></span>La <span class=\"__1 _d\"></span>deuda <span class=\"__1 _8\"> </span>neta <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"></span>calcula <span class=\"__1 _d\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"></span>t<span class=\"__1 _2\"></span>otal <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>de<span class=\"__1 _2\"></span>udas financieras <span class=\"__1 _10\"></span>(<span class=\"__1 _2\"></span>incluyendo <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _10\"></span>deudas <span class=\"__1 _c\"></span>financieras <span class=\"__1 _c\"></span>corrie<span class=\"__1 _2\"></span>ntes <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>corrie<span class=\"__1 _2\"></span>ntes, <span class=\"__1 _10\"></span>tal <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>como <span class=\"__1 _10\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>muest<span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>an <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>el balance <span class=\"__1 _9\"></span>consolidado) <span class=\"__1 _9\"></span>men<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>fectivo <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>equival<span class=\"__1 _2\"></span>entes <span class=\"__1 _9\"></span>al <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>fectivo <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>financ<span class=\"__1 _2\"></span>ieros. <span class=\"__1 _9\"></span>El <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>apital se <span class=\"__1 _b\"></span>calcula <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>pa<span class=\"__1 _2\"></span>trimonio <span class=\"__1 _b\"></span>neto,<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>tal <span class=\"__1 _b\"></span>y <span class=\"__1 _3\"></span>como <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>muestr<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>uentas <span class=\"__1 _b\"></span>conso<span class=\"__1 _2\"></span>lidadas, <span class=\"__1 _b\"></span>m\u00e1s la <span class=\"__1 _b\"></span>deuda <span class=\"__1 _b\"></span>neta.<span class=\"__1 _9\"></span> Capital Total y Apalancamiento (Miles de Euros) 31/12/2024 31/12/2023 Deuda financiera no corriente (39.865) (27.036) Deuda financiera corriente (7.966) (12.825) Pasivos por arrendamientos no corriente (1.363) (1.828) Pasivos por arrendamientos corriente (1.881) (1.980) Tesorer\u00eda y equivalentes de tesorer\u00eda 63.239 60.024 Activos financieros no corrientes y corrientes 93.747 108.600 Deuda Financiera Neta (1) 105.911 124.955 Patrimonio neto (2) (208.359) (193.438) (1)+(2) (102.448) (68.483) Apalancamiento 0,00% 0,00%<span class=\"__1 _22\"> </span> Durante <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>ejercicio <span class=\"__1 _9\"></span>el <span class=\"__1 _10\"></span>efectivo <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>fi<span class=\"__1 _2\"></span>nancieros <span class=\"__1 _10\"></span>(corrientes <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>no <span class=\"__1 _9\"></span>corrientes)<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>del <span class=\"__1 _2\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _9\"></span>han <span class=\"__1 _9\"></span>llevado <span class=\"__1 _9\"></span>a una <span class=\"__1 _9\"></span>tesorer\u00eda <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>as<span class=\"__1 _2\"></span>ciende <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>mi<span class=\"__1 _2\"></span>les <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>euros<span class=\"__1 _2\"></span>, <span class=\"__1 _2\"></span>imp<span class=\"__1 _2\"></span>orte <span class=\"__1 _9\"></span>superior <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>suma <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>uda <span class=\"__1 _10\"></span>m<span class=\"__1 _2\"></span>\u00e1s <span class=\"__1 _9\"></span>patrimonio <span class=\"__1 _9\"></span>neto <span class=\"__1 _9\"></span>lo que hace que, al <span class=\"__1 _2\"></span>igual que suc<span class=\"__1 _2\"></span>edi\u00f3 en 202<span class=\"__1 _2\"></span>3, no haya apa<span class=\"__1 _2\"></span>lancamiento<span class=\"__1 _2\"></span> en 2024<span class=\"__1 _22\"> </span><span class=\"lsa\">. <span class=\"__1 _2\"></span></span> 3.4.2<span class=\"ls0_1\"> E<span class=\"__1 _3\"></span>sti<span class=\"__1 _b\"></span>maci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>del<span class=\"__1 _b\"></span> val<span class=\"__1 _b\"></span>or <span class=\"__1 _3\"></span>ra<span class=\"__1 _3\"></span>zo<span class=\"__1 _3\"></span>na<span class=\"__1 _b\"></span>ble </span>Los <span class=\"__1 _7\"> </span>distintos <span class=\"__1 _7\"> </span>niveles <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>instrumentos <span class=\"__1 _7\"> </span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _7\"> </span>clasificados <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>acuerdo <span class=\"__1 _7\"> </span>al <span class=\"__1 _7\"> </span>m\u00e9todo <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>valoraci\u00f3n empleado son los <span class=\"__1 _2\"></span>siguientes:<span class=\"__1 _2\"></span> <span class=\"__1 _1d\"> </span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Nivel 1. Precios cotizad<span class=\"__1 _2\"></span>os en mercados act<span class=\"__1 _2\"></span>ivos para instrumen<span class=\"__1 _2\"></span>tos id\u00e9nticos.<span class=\"__1 _9\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Nivel <span class=\"__1 _8\"> </span>2. <span class=\"__1 _8\"> </span>Inputs <span class=\"__1 _a\"> </span>observables<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>el <span class=\"__1 _8\"> </span>instrumento,<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>ya <span class=\"__1 _8\"> </span>sea <span class=\"__1 _8\"> </span>directam<span class=\"__1 _2\"></span>ente <span class=\"__1 _8\"> </span>(precios)<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>o <span class=\"__1 _8\"> </span>indirectamente<span class=\"__1 _2\"></span> </span>(basados en precios).<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Nivel 3. Inputs que no <span class=\"__1 _2\"></span>est\u00e1n basados en<span class=\"__1 _2\"></span> dat<span class=\"__1 _2\"></span>os observables<span class=\"__1 _2\"></span> en el mercado.<span class=\"__1 _2\"></span> </span>La siguiente tabla presenta los activos y pas<span class=\"__1 _2\"></span>ivos del Grupo valorados a valor raz<span class=\"__1 _2\"></span>onable <span class=\"__1 _2\"></span><span class=\"ls8\">a </span>31 de diciembre<span class=\"__1 _2\"></span> de <span class=\"ls0_1\">2024: </span>Estimaci\u00f3n del valor razonable 2024                                (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) 2.847 - 2.847 Activos financieros a valor razonable con cambios en otro resultado global<span class=\"fc2\"> </span> - T\u00edtulos de patrimonio neto (Nota 12) 29<span class=\"ls0_1\"> </span>302<span class=\"ls0_1\"> </span>331<span class=\"ls0_1\"> </span> Total Activos 2.876 302<span class=\"ls0_1\"> </span>3.178 La siguiente tabla presenta los activos y pas<span class=\"__1 _2\"></span>ivos del Grupo valorados a valor raz<span class=\"__1 _9\"></span>onable a 31 de diciembre de 2023: Estimaci\u00f3n del valor razonable 2023                               (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) 5.968 - 5.968 Activos financieros a valor razonable con cambios en otro resultado global  - T\u00edtulos de patrimonio neto (Nota 12) 28<span class=\"ls0_1\"> </span>302<span class=\"ls0_1\"> </span>330<span class=\"ls0_1\"> </span> Total Activos 5.996 302<span class=\"ls0_1\"> </span>6.298 El <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _9\"></span>razonable <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>instrumentos <span class=\"__1 _9\"></span>fi<span class=\"__1 _2\"></span>nancieros <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>neg<span class=\"__1 _2\"></span>ocian <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>mercado<span class=\"__1 _2\"></span>s <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>basa <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>los<span class=\"__1 _2\"></span> precios <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>cotizaci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>mercado <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>la <span class=\"__1 _10\"></span>fecha <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>balance. <span class=\"__1 _10\"></span>U<span class=\"__1 _2\"></span>n <span class=\"__1 _c\"></span>mercado <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>con<span class=\"__1 _2\"></span>sidera <span class=\"__1 _10\"></span>ac<span class=\"__1 _2\"></span>tivo <span class=\"__1 _10\"></span>cuan<span class=\"__1 _2\"></span>do <span class=\"__1 _10\"></span>se puede <span class=\"__1 _b\"></span>disponer <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>los <span class=\"__1 _14\"></span>pr<span class=\"__1 _2\"></span>ecios <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cotizaci\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>forma <span class=\"__1 _14\"></span>f<span class=\"__1 _2\"></span>\u00e1<span class=\"__1 _2\"></span>cil <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>regular <span class=\"__1 _b\"></span>a <span class=\"__1 _14\"></span>tr<span class=\"__1 _2\"></span>av\u00e9s <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>bolsa, <span class=\"__1 _14\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>intermediarios financieros, <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>una <span class=\"__1 _10\"></span>inst<span class=\"__1 _2\"></span>ituci\u00f3n <span class=\"__1 _10\"></span>sectorial<span class=\"__1 _2\"></span>, <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _c\"></span>servicio <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>precios<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>o <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>u<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>organismo <span class=\"__1 _10\"></span>r<span class=\"__1 _2\"></span>egulador, <span class=\"__1 _10\"></span>y <span class=\"__1 _c\"></span>esos precios <span class=\"__1 _2\"></span>reflejan <span class=\"__1 _2\"></span>transacciones<span class=\"__1 _2\"></span> reales <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>mercado <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e producen <span class=\"__1 _2\"></span>regul<span class=\"__1 _2\"></span>armente <span class=\"__1 _2\"></span>entre <span class=\"__1 _2\"></span>partes <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>a<span class=\"__1 _9\"></span>ct\u00faan en <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>ondiciones <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>independencia <span class=\"__1 _8\"> </span>mutua. <span class=\"__1 _8\"> </span>El <span class=\"__1 _8\"> </span>precio <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>cotizaci\u00f3n <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>mercado <span class=\"__1 _8\"> </span>usado <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>activos<span class=\"__1 _2\"></span> financieros <span class=\"__1 _2\"></span>manteni<span class=\"__1 _2\"></span>dos <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>el G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>el <span class=\"__1 _9\"></span>precio <span class=\"__1 _2\"></span>comprador <span class=\"__1 _9\"></span>actual. <span class=\"__1 _9\"></span>Estos <span class=\"__1 _2\"></span>instrumentos <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>incluyen <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l nivel 1.  El <span class=\"__1 _c\"></span>valor <span class=\"__1 _d\"></span>razonable <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _c\"></span>i<span class=\"__1 _2\"></span>nstrumentos<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>financieros <span class=\"__1 _d\"></span>que <span class=\"__1 _c\"></span>no <span class=\"__1 _d\"></span>cotizan <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>un <span class=\"__1 _c\"></span>merca<span class=\"__1 _2\"></span>do <span class=\"__1 _c\"></span>act<span class=\"__1 _2\"></span>ivo <span class=\"__1 _c\"></span>(<span class=\"__1 _2\"></span>por <span class=\"__1 _c\"></span>eje<span class=\"__1 _2\"></span>mplo, derivados del mercado no <span class=\"__1 _2\"></span>oficial) se determina usand<span class=\"__1 _2\"></span>o t\u00e9cnicas de valoraci\u00f3n. L<span class=\"__1 _2\"></span>as t\u00e9cnicas de valorac<span class=\"__1 _2\"></span>i\u00f3n maximizan el <span class=\"__1 _b\"></span>uso de <span class=\"__1 _b\"></span>dat<span class=\"__1 _2\"></span>os observables <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>mercado que <span class=\"__1 _b\"></span>est\u00e9n disponibles y <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _3\"></span>basan en <span class=\"__1 _b\"></span>la <span class=\"__1 _2\"></span>menor medida posible <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>estimac<span class=\"__1 _2\"></span>iones <span class=\"__1 _c\"></span>espec\u00edficas <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>las <span class=\"__1 _10\"></span>ent<span class=\"__1 _2\"></span>idades. <span class=\"__1 _c\"></span>Si <span class=\"__1 _c\"></span>todos <span class=\"__1 _c\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>da<span class=\"__1 _2\"></span>tos <span class=\"__1 _c\"></span>significativos <span class=\"__1 _d\"></span>necesarios <span class=\"__1 _c\"></span>para calcular el valor razo<span class=\"__1 _2\"></span>nable de un instrume<span class=\"__1 _2\"></span>nto son observ<span class=\"__1 _2\"></span>ables, el instrumento se <span class=\"__1 _2\"></span>incluye en el nivel 2<span class=\"__1 _2\"></span>.<span class=\"__1 _22\"> </span>Si uno <span class=\"__1 _b\"></span>o m\u00e1s datos significativos <span class=\"__1 _b\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _3\"></span>se basan <span class=\"__1 _3\"></span>en datos de <span class=\"__1 _b\"></span>merc<span class=\"__1 _2\"></span>ado ob<span class=\"__1 _3\"></span>serva<span class=\"__1 _2\"></span>bles, el <span class=\"__1 _3\"></span>instrumento se i<span class=\"__1 _3\"></span>ncluye en el nivel 3. Se <span class=\"__1 _9\"></span>clasifica <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>instrumento <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>nivel <span class=\"__1 _9\"></span>m<span class=\"__1 _2\"></span>\u00e1s <span class=\"__1 _9\"></span>bajo <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>inputs <span class=\"__1 _9\"></span>utilizados<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>sean <span class=\"__1 _9\"></span>significativos <span class=\"__1 _9\"></span>para <span class=\"__1 _9\"></span>el<span class=\"__1 _2\"></span> conjunto del valor r<span class=\"__1 _2\"></span>azonable del instrume<span class=\"__1 _2\"></span>nto.<span class=\"__1 _2\"></span>  El <span class=\"__1 _9\"></span>valor <span class=\"__1 _10\"></span>razonable<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>t\u00edtulos <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>deu<span class=\"__1 _2\"></span>da <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>tipo <span class=\"__1 _10\"></span>fijo <span class=\"__1 _9\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>cotiza<span class=\"__1 _2\"></span>dos <span class=\"__1 _9\"></span>es<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>el <span class=\"__1 _10\"></span>precio <span class=\"__1 _10\"></span>que <span class=\"__1 _10\"></span>iguala <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>ren<span class=\"__1 _2\"></span>dimiento interno de la invers<span class=\"__1 _2\"></span>i\u00f3n al rendimiento<span class=\"__1 _2\"></span> de mercado de l<span class=\"__1 _2\"></span>a deuda p\u00fablica en<span class=\"__1 _2\"></span> cada momento<span class=\"__1 _22\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "3.2<span class=\"ls0_1\"> Ri<span class=\"__1 _b\"></span>esgo<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> mer<span class=\"__1 _3\"></span>ca<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> </span>3.2.1<span class=\"ls0_1\"> Ri<span class=\"__1 _b\"></span>esgo<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> tip<span class=\"__1 _b\"></span>o de<span class=\"__1 _b\"></span> cam<span class=\"__1 _3\"></span>bi<span class=\"__1 _b\"></span>o </span>El riesgo de tipo de c<span class=\"__1 _2\"></span>ambio surge de transac<span class=\"__1 _2\"></span>ciones comerc<span class=\"__1 _2\"></span>iales futuras, act<span class=\"__1 _2\"></span>ivos y pasivos reconocid<span class=\"__1 _2\"></span>os<span class=\"__1 _9\"></span>. El segmento de oncol<span class=\"__1 _2\"></span>og\u00eda realiza tra<span class=\"__1 _2\"></span>nsacciones en mo<span class=\"__1 _2\"></span>neda extranjera por i<span class=\"__1 _2\"></span>mporte significativo. <span class=\"__1 _10\"></span> Principalmente, se refieren<span class=\"__1 _2\"></span> a contratos de licencia y desarrollo<span class=\"__1 _2\"></span> y royalties en d\u00f3lares<span class=\"__1 _2\"></span> estadounidenses por importe <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>103.81<span class=\"__1 _2\"></span>2 <span class=\"__1 _2\"></span>miles <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>euros <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>2024 <span class=\"__1 _2\"></span><span class=\"lse\">y <span class=\"__1 _2\"></span></span>86.616 <span class=\"__1 _9\"></span>miles d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>euros <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>20<span class=\"__1 _2\"></span>23. <span class=\"__1 _2\"></span>La<span class=\"__1 _2\"></span> Direcc<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>Grupo <span class=\"__1 _2\"></span>no<span class=\"__1 _2\"></span> ha considerado necesario<span class=\"__1 _2\"></span> establecer po<span class=\"__1 _2\"></span>l\u00edticas de cob<span class=\"__1 _2\"></span>ertura en <span class=\"__1 _2\"></span>2024 <span class=\"__1 _2\"></span>ni en 2023.<span class=\"__1 _2\"></span> La <span class=\"__1 _9\"></span>Sociedad <span class=\"__1 _2\"></span>o<span class=\"__1 _2\"></span>pera <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>\u00e1<span class=\"__1 _2\"></span>mbito <span class=\"__1 _9\"></span>internacional <span class=\"__1 _9\"></span>y, <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>tanto, <span class=\"__1 _9\"></span>est\u00e1 <span class=\"__1 _9\"></span>expuesta <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>riesgo <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>tipo <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>cambio <span class=\"__1 _9\"></span>por operaciones <span class=\"__1 _2\"></span>con<span class=\"__1 _2\"></span> d<span class=\"__1 _2\"></span>ivisas, <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>specialmente <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l d<span class=\"__1 _2\"></span>\u00f3lar <span class=\"__1 _2\"></span>americano<span class=\"__1 _2\"></span> y<span class=\"__1 _2\"></span> e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>franco <span class=\"__1 _2\"></span>suizo. <span class=\"__1 _9\"></span>El r<span class=\"__1 _2\"></span>iesgo <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>tip<span class=\"__1 _2\"></span>o d<span class=\"__1 _2\"></span>e c<span class=\"__1 _2\"></span>ambio surge de los saldos co<span class=\"__1 _2\"></span>merciales futuras, activos y<span class=\"__1 _2\"></span> pasivos<span class=\"__1 _2\"></span> reconocidos en operac<span class=\"__1 _2\"></span>iones en el extranjero.<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span> A <span class=\"__1 _c\"></span>31 <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>diciembre<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>2<span class=\"__1 _2\"></span>024, <span class=\"__1 _c\"></span>el<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>volumen <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>saldos<span class=\"__1 _9\"></span> <span class=\"__1 _c\"></span>ta<span class=\"__1 _2\"></span>nto <span class=\"__1 _c\"></span>en <span class=\"__1 _d\"></span>activos <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _d\"></span>en <span class=\"__1 _c\"></span>pasivos<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>deno<span class=\"__1 _2\"></span>minados <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>n monedas <span class=\"__1 _9\"></span>distintas <span class=\"__1 _10\"></span>del <span class=\"__1 _9\"></span>euro<span class=\"__1 _2\"></span>, <span class=\"__1 _9\"></span>fundamentalment<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>d\u00f3lare<span class=\"__1 _2\"></span>s <span class=\"__1 _9\"></span>americanos <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>fra<span class=\"__1 _2\"></span>ncos <span class=\"__1 _9\"></span>suiz<span class=\"__1 _2\"></span>os <span class=\"__1 _9\"></span>asciende <span class=\"__1 _9\"></span>a<span class=\"__1 _9\"></span> <span class=\"__1 _10\"></span> <span class=\"__1 _9\"></span>40.418  miles <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>euros <span class=\"__1 _d\"></span>( <span class=\"__1 _d\"></span>47.092 <span class=\"__1 _d\"></span> <span class=\"__1 _8\"> </span>miles <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>eur<span class=\"__1 _2\"></span>os <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>2023)<span class=\"lsa\">.L<span class=\"__1 _2\"></span></span>os <span class=\"__1 _d\"></span>principales <span class=\"__1 _d\"></span>saldos <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>moneda <span class=\"__1 _d\"> </span>ex<span class=\"__1 _2\"></span>tranjera <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>el ejercicio 2024 corresp<span class=\"__1 _2\"></span>ondieron a invers<span class=\"__1 _2\"></span>iones financiera<span class=\"__1 _2\"></span>s.<span class=\"__1 _2\"></span> Si  al  31  de <span class=\"__1 _11\"> </span>diciembre  de  2024,  el  euro  se  hubiera  revaluado  un  5%  respecto  al  d\u00f3lar  americano manteni\u00e9ndose <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>resto <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>variables <span class=\"__1 _2\"></span>constant<span class=\"__1 _2\"></span>es, <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>res<span class=\"__1 _2\"></span>ultado <span class=\"__1 _2\"></span>despu\u00e9s <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>impuestos <span class=\"__1 _9\"></span>del ej<span class=\"__1 _2\"></span>ercicio <span class=\"__1 _2\"></span>hubiera<span class=\"__1 _2\"></span> sido <span class=\"__1 _9\"></span>inferior <span class=\"__1 _9\"></span><span class=\"ls9\">en</span> <span class=\"__1 _9\"></span>1.220 <span class=\"__1 _10\"></span>miles <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>euros <span class=\"__1 _10\"></span>(1.446 <span class=\"__1 _10\"></span>miles <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>euros <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>2023) <span class=\"__1 _9\"></span>pr<span class=\"__1 _2\"></span>incipalmente, <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _9\"></span>resultado <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span> las diferencias de cam<span class=\"__1 _2\"></span>bio por la convers<span class=\"__1 _2\"></span>i\u00f3n a euros de<span class=\"__1 _2\"></span> las inversiones. <span class=\"__1 _9\"></span> Si  al <span class=\"__1 _a\"> </span>31  de  di<span class=\"__1 _3\"></span>ciembre  de  2024,  el <span class=\"__1 _a\"> </span>euro  se  hubiera  devaluado <span class=\"__1 _a\"> </span>u<span class=\"__1 _2\"></span>n  5% <span class=\"__1 _a\"> </span>res<span class=\"__1 _2\"></span>pecto  al <span class=\"__1 _11\"> </span>d\u00f3lar  americano<span class=\"__1 _9\"></span> manteni\u00e9ndose <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>resto <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>variables <span class=\"__1 _2\"></span>constant<span class=\"__1 _2\"></span>es, <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>res<span class=\"__1 _2\"></span>ultado <span class=\"__1 _2\"></span>despu\u00e9s <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>impuestos <span class=\"__1 _9\"></span>del ej<span class=\"__1 _2\"></span>ercicio <span class=\"__1 _2\"></span>hubiera<span class=\"__1 _2\"></span> sido superior en 1<span class=\"__1 _2\"></span>.281 miles<span class=\"__1 _2\"></span> de euros (1.51<span class=\"__1 _2\"></span>8 miles de euros en <span class=\"__1 _2\"></span>2023). <span class=\"__1 _2\"></span> Si <span class=\"__1 _b\"></span>al 31<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>de diciembre <span class=\"__1 _b\"></span>de 2024, <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>euro se <span class=\"__1 _b\"></span>hubiera <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>evaluado <span class=\"__1 _b\"></span>u<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>5% respecto <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>f<span class=\"__1 _9\"></span>ranco <span class=\"__1 _3\"></span>suizo <span class=\"__1 _b\"></span>man<span class=\"__1 _2\"></span>teni\u00e9ndose el <span class=\"__1 _2\"></span>resto <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>variables <span class=\"__1 _9\"></span>const<span class=\"__1 _2\"></span>antes, <span class=\"__1 _2\"></span>el <span class=\"__1 _9\"></span>resultado <span class=\"__1 _9\"></span>despu\u00e9<span class=\"__1 _2\"></span>s <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>impuestos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>del <span class=\"__1 _9\"></span>ejercici<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>hubiera <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>ido <span class=\"__1 _2\"></span>inferior <span class=\"__1 _9\"></span>en  129<span class=\"ls0_1\"> <span class=\"__1 _10\"></span>miles <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>euros <span class=\"__1 _10\"></span>(11<span class=\"__1 _2\"></span>6 <span class=\"__1 _10\"></span>miles <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>euros <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>20<span class=\"__1 _2\"></span>23) <span class=\"__1 _10\"></span>principalmente, <span class=\"__1 _10\"></span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _10\"></span>resultado <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _10\"></span>diferencias <span class=\"__1 _c\"></span>de </span>cambio por la convers<span class=\"__1 _2\"></span>i\u00f3n a euros de <span class=\"__1 _2\"></span>las inversiones. <span class=\"__1 _2\"></span> Si <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>31 <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>diciembre<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>2024, <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>uro <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>hubiera<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>devaluado <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>5% <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>especto <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>fran<span class=\"__1 _2\"></span>co <span class=\"__1 _b\"></span>suizo <span class=\"__1 _b\"></span>manteni\u00e9nd<span class=\"__1 _2\"></span>ose el resto de <span class=\"__1 _2\"></span>variables c<span class=\"__1 _2\"></span>onstantes, <span class=\"__1 _2\"></span>el result<span class=\"__1 _2\"></span>ado despu\u00e9s<span class=\"__1 _2\"></span> de impu<span class=\"__1 _2\"></span>estos del <span class=\"__1 _2\"></span>ejercicio <span class=\"__1 _2\"></span>hubiera sido <span class=\"__1 _2\"></span>superior en<span class=\"__1 _2\"></span> 136<span class=\"ls0_1\"> miles de euros<span class=\"__1 _2\"></span> (122 miles de<span class=\"__1 _2\"></span> euros en 2023). <span class=\"__1 _2\"></span> </span>La <span class=\"__1 _2\"></span>D<span class=\"__1 _2\"></span>irecci\u00f3n <span class=\"__1 _9\"></span>no <span class=\"__1 _2\"></span>ha<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>onsiderado <span class=\"__1 _9\"></span>necesario <span class=\"__1 _9\"></span>establec<span class=\"__1 _2\"></span>er <span class=\"__1 _9\"></span>ninguna <span class=\"__1 _9\"></span>pol\u00edtica <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>cobertura <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>riesgo <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>t<span class=\"__1 _2\"></span>ipo <span class=\"__1 _9\"></span>de cambio de moneda extr<span class=\"__1 _2\"></span>anjera frente a <span class=\"__1 _2\"></span>la moneda funcional.<span class=\"__1 _9\"></span> 3.5072.8853.6833.<span class=\"__1 _2\"></span>029<span class=\"ff5\"> </span>3.2.2<span class=\"ls0_1\"> Ri<span class=\"__1 _b\"></span>esgo<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> tip<span class=\"__1 _b\"></span>o de<span class=\"__1 _b\"></span> int<span class=\"__1 _b\"></span>er\u00e9s<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>los<span class=\"__1 _3\"></span> fl<span class=\"__1 _b\"></span>ujos<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>ef<span class=\"__1 _3\"></span>ec<span class=\"__1 _3\"></span>tiv<span class=\"__1 _b\"></span>o y<span class=\"__1 _3\"></span> d<span class=\"__1 _b\"></span>el v<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _b\"></span>razo<span class=\"__1 _b\"></span>nabl<span class=\"__1 _3\"></span>e </span>El <span class=\"__1 _9\"></span>riesgo <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>t<span class=\"__1 _2\"></span>ipo <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>inter\u00e9s <span class=\"__1 _10\"></span>del <span class=\"__1 _9\"></span>Grupo <span class=\"__1 _10\"></span>surge <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>activos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>remunera<span class=\"__1 _2\"></span>dos <span class=\"__1 _9\"></span>registra<span class=\"__1 _2\"></span>dos <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>coste<span class=\"__1 _2\"></span> amortizado, as\u00ed com<span class=\"__1 _2\"></span>o de la deuda f<span class=\"__1 _2\"></span>inanciera a tipo v<span class=\"__1 _2\"></span>ariable. <span class=\"__1 _2\"></span> Los activos financieros remunerados cons<span class=\"__1 _2\"></span>isten fundamentalme<span class=\"__1 _2\"></span>nte en deuda p\u00fablica, pagar\u00e9s bancarios<span class=\"__1 _2\"></span> e imposiciones a plazo rem<span class=\"__1 _2\"></span>unerados a ti<span class=\"__1 _2\"></span>po de inter\u00e9s fij<span class=\"__1 _2\"></span>o. <span class=\"__1 _2\"></span> Respecto <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _10\"></span>pasivos <span class=\"__1 _10\"></span>financi<span class=\"__1 _2\"></span>eros, <span class=\"__1 _10\"></span>al <span class=\"__1 _9\"></span>31 <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>diciembre <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>2024, <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>iesgo <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>tipos <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>inter\u00e9s <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>deb\u00eda<span class=\"__1 _2\"></span> principalmente <span class=\"__1 _a\"> </span>a <span class=\"__1 _8\"> </span>la <span class=\"__1 _a\"> </span>deuda <span class=\"__1 _a\"> </span>bancaria <span class=\"__1 _a\"> </span>del <span class=\"__1 _8\"> </span>Grupo,<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>que <span class=\"__1 _a\"> </span>aproximadame<span class=\"__1 _2\"></span>nte <span class=\"__1 _8\"> </span>en <span class=\"__1 _a\"> </span>un  <span class=\"ls8\">14,7%</span> <span class=\"__1 _8\"> </span>(<span class=\"__1 _2\"></span>30,9% <span class=\"__1 _8\"> </span>a<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>31 <span class=\"__1 _a\"> </span>de diciembre de 2<span class=\"__1 _2\"></span>023) est\u00e1 c<span class=\"__1 _2\"></span>ontratada a t<span class=\"__1 _2\"></span>ipos variabl<span class=\"__1 _2\"></span>es indexados<span class=\"__1 _2\"></span> al Eur<span class=\"__1 _2\"></span>ibor. <span class=\"__1 _2\"></span>Al 31 d<span class=\"__1 _2\"></span>e diciembre de<span class=\"__1 _2\"></span> 2<span class=\"__1 _2\"></span>024, la deuda bancaria ascie<span class=\"__1 _2\"></span>nde a <span class=\"__1 _2\"></span>19.924 miles de euros<span class=\"__1 _2\"></span> (9.985 m<span class=\"__1 _2\"></span>iles de euros a<span class=\"__1 _2\"></span>l 31 de diciembre <span class=\"__1 _2\"></span>de 202<span class=\"__1 _2\"></span>3<span class=\"ls12\">).</span> El G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _2\"></span>anal<span class=\"__1 _2\"></span>iza <span class=\"__1 _2\"></span>su <span class=\"__1 _2\"></span>exp<span class=\"__1 _2\"></span>osici\u00f3n <span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>iesgo <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>tipo <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>int<span class=\"__1 _2\"></span>er\u00e9s <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>for<span class=\"__1 _2\"></span>ma <span class=\"__1 _2\"></span>din\u00e1mica<span class=\"__1 _2\"></span>. <span class=\"__1 _2\"></span>Se <span class=\"__1 _2\"></span>realiza <span class=\"__1 _9\"></span>una <span class=\"__1 _2\"></span>simulac<span class=\"__1 _2\"></span>i\u00f3n de <span class=\"__1 _b\"></span>varios <span class=\"__1 _b\"></span>es<span class=\"__1 _2\"></span>cenarios qu<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>co<span class=\"__1 _2\"></span>ntemplan <span class=\"__1 _3\"></span>la <span class=\"__1 _b\"></span>refinanc<span class=\"__1 _2\"></span>iaci\u00f3n, <span class=\"__1 _b\"></span>renovaci\u00f3<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>de l<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>posici<span class=\"__1 _2\"></span>ones <span class=\"__1 _b\"></span>actua<span class=\"__1 _2\"></span>les, <span class=\"__1 _b\"></span>financ<span class=\"__1 _9\"></span>iaci\u00f3<span class=\"__1 _2\"></span>n alternativa <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>cobert<span class=\"__1 _2\"></span>ura. <span class=\"__1 _9\"></span>En <span class=\"__1 _10\"></span>funci\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>estos <span class=\"__1 _10\"></span>escenarios<span class=\"__1 _2\"></span>, <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _9\"></span>calc<span class=\"__1 _2\"></span>ula <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>efecto <span class=\"__1 _9\"></span>sobre <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>resultado <span class=\"__1 _10\"></span>de una variaci\u00f3n determ<span class=\"__1 _2\"></span>inada del tipo de inter\u00e9s.<span class=\"__1 _9\"></span> Para <span class=\"__1 _c\"></span>cada <span class=\"__1 _d\"></span>simulaci\u00f3n, <span class=\"__1 _c\"></span>se <span class=\"__1 _d\"></span>utiliza <span class=\"__1 _c\"></span>la <span class=\"__1 _d\"></span>misma <span class=\"__1 _c\"></span>variaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>tipo <span class=\"__1 _c\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>inter\u00e9s<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>para <span class=\"__1 _d\"></span>todas <span class=\"__1 _c\"></span>las <span class=\"__1 _d\"></span>moneda<span class=\"__1 _2\"></span>s.<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>Los<span class=\"__1 _2\"></span> escenarios <span class=\"__1 _9\"></span>\u00fa<span class=\"__1 _2\"></span>nicamente <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>llevan <span class=\"__1 _10\"></span>a <span class=\"__1 _9\"></span>cabo <span class=\"__1 _10\"></span>para <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>activ<span class=\"__1 _2\"></span>os <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>pasivos <span class=\"__1 _9\"></span>que <span class=\"__1 _10\"></span>representan <span class=\"__1 _10\"></span>las <span class=\"__1 _9\"></span>posic<span class=\"__1 _2\"></span>iones <span class=\"__1 _9\"></span>m\u00e1s<span class=\"__1 _2\"></span> relevantes que soportan <span class=\"__1 _2\"></span>un inter\u00e9s.<span class=\"__1 _2\"></span> Si, <span class=\"__1 _10\"></span>al <span class=\"__1 _c\"></span>31 <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>d<span class=\"__1 _2\"></span>iciembre <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span><span class=\"ls8\">2024<span class=\"__1 _2\"></span></span>, <span class=\"__1 _c\"></span>los <span class=\"__1 _10\"></span>t<span class=\"__1 _2\"></span>ipos <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>inter\u00e9s <span class=\"__1 _c\"></span>aplicables <span class=\"__1 _c\"></span>a <span class=\"__1 _c\"></span>las <span class=\"__1 _c\"></span>deudas <span class=\"__1 _c\"></span>f<span class=\"__1 _2\"></span>inancieras <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>a <span class=\"__1 _c\"></span>los <span class=\"__1 _10\"></span>ac<span class=\"__1 _2\"></span>tivos remunerados <span class=\"__1 _c\"></span>referenc<span class=\"__1 _2\"></span>iados <span class=\"__1 _c\"></span>a <span class=\"__1 _c\"></span>un <span class=\"__1 _c\"></span>tipo <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>inter\u00e9s <span class=\"__1 _c\"></span>var<span class=\"__1 _2\"></span>iable <span class=\"__1 _c\"></span> <span class=\"__1 _c\"></span>hubieran <span class=\"__1 _c\"></span>varia<span class=\"__1 _2\"></span>do <span class=\"__1 _c\"></span>100 <span class=\"__1 _c\"></span>puntos <span class=\"__1 _c\"></span>b\u00e1sicos <span class=\"__1 _c\"></span>al <span class=\"__1 _c\"></span>a<span class=\"__1 _2\"></span>lza, manteni\u00e9ndose <span class=\"__1 _b\"></span>cons<span class=\"__1 _2\"></span>tante <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>resto <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>variables, <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _b\"></span>resultado <span class=\"__1 _b\"></span>despu\u00e9s <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>impuestos <span class=\"__1 _3\"></span>se <span class=\"__1 _b\"></span>habr\u00eda incrementado<span class=\"__1 _2\"></span> en <span class=\"ls0_1\">825 miles de<span class=\"__1 _2\"></span> euros (849<span class=\"__1 _2\"></span> miles de euros <span class=\"__1 _2\"></span>en 2023<span class=\"ls12\">).</span> </span>3.2.3<span class=\"ls0_1\"> <span class=\"ff5\">Ri<span class=\"__1 _b\"></span>esgo<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> pre<span class=\"__1 _3\"></span>ci<span class=\"__1 _3\"></span>o<span class=\"ff3\"> </span></span></span>El <span class=\"__1 _b\"></span>Grupo <span class=\"__1 _b\"></span>est\u00e1 <span class=\"__1 _b\"></span>expuesto <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>riesgo <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>precio <span class=\"__1 _b\"></span>de <span class=\"__1 _14\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>t\u00edtulos <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>patrimonio <span class=\"__1 _b\"></span>registrados <span class=\"__1 _b\"></span>como activos <span class=\"__1 _b\"></span>financieros a <span class=\"__1 _9\"></span>valor <span class=\"__1 _10\"></span>razonable <span class=\"__1 _10\"></span>con <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ambios <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>otr<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>resul<span class=\"__1 _2\"></span>tado <span class=\"__1 _10\"></span>g<span class=\"__1 _2\"></span>lobal, <span class=\"__1 _10\"></span>as\u00ed <span class=\"__1 _9\"></span>como<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>del <span class=\"__1 _10\"></span>precio <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>t\u00edtulos <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>f<span class=\"__1 _2\"></span>ondos <span class=\"__1 _10\"></span>de inversi\u00f3n cotizados con <span class=\"__1 _2\"></span>cambios en va<span class=\"__1 _2\"></span>lor razonable a<span class=\"__1 _2\"></span> trav\u00e9s de la cuenta<span class=\"__1 _2\"></span> de resultados.<span class=\"__1 _9\"></span> Las <span class=\"__1 _8\"> </span>inversiones <span class=\"__1 _a\"> </span>en <span class=\"__1 _8\"> </span>t\u00edt<span class=\"__1 _2\"></span>ulos <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>p<span class=\"__1 _2\"></span>atrimonio <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>lasificados <span class=\"__1 _a\"> </span>como <span class=\"__1 _8\"> </span>activos <span class=\"__1 _a\"> </span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>a <span class=\"__1 _8\"> </span>valor <span class=\"__1 _a\"> </span>razonable <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>on cambios <span class=\"__1 _d\"></span>en <span class=\"__1 _c\"></span>otr<span class=\"__1 _2\"></span>o <span class=\"__1 _c\"></span>resu<span class=\"__1 _2\"></span>ltado <span class=\"__1 _d\"></span>global <span class=\"__1 _d\"></span>corresponden <span class=\"__1 _d\"></span>a <span class=\"__1 _c\"></span>v<span class=\"__1 _2\"></span>alores <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>com<span class=\"__1 _2\"></span>pa\u00f1\u00edas <span class=\"__1 _d\"></span>extranjeras <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>in<span class=\"__1 _2\"></span>d<span class=\"__1 _9\"></span>ustria <span class=\"__1 _d\"></span>de biofarmacia. No obstante, el volumen de inversiones mantenido por el Grupo en este <span class=\"__1 _3\"></span>tipo de activos es de escasa relevancia en e<span class=\"__1 _2\"></span>l contexto de las op<span class=\"__1 _2\"></span>eraciones del Grup<span class=\"__1 _2\"></span>o (Nota <span class=\"__1 _2\"></span>12.1). <span class=\"__1 _2\"></span> Por <span class=\"__1 _7\"> </span>lo <span class=\"__1 _7\"> </span>que <span class=\"__1 _7\"> </span>a <span class=\"__1 _19\"> </span>di<span class=\"__1 _3\"></span>chos <span class=\"__1 _7\"> </span>activ<span class=\"__1 _2\"></span>os <span class=\"__1 _7\"> </span>financieros <span class=\"__1 _7\"> </span>respecta,<span class=\"__1 _2\"></span> <span class=\"__1 _7\"> </span>la <span class=\"__1 _7\"> </span>pol\u00edtica <span class=\"__1 _7\"> </span>de<span class=\"__1 _9\"></span>l <span class=\"__1 _7\"> </span>Grupo <span class=\"__1 _7\"> </span>ha<span class=\"__1 _2\"></span> <span class=\"__1 _7\"> </span>venido <span class=\"__1 _7\"> </span>siendo <span class=\"__1 _7\"> </span>realizar<span class=\"__1 _2\"></span> colocaciones <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>tesorer\u00eda <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>activos <span class=\"__1 _9\"></span>financieros <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>bajo <span class=\"__1 _9\"></span>riesgo <span class=\"__1 _2\"></span>con <span class=\"__1 _9\"></span>objeto <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>garantizar <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>disponibi<span class=\"__1 _2\"></span>lidad de <span class=\"__1 _2\"></span>fond<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>eg\u00fan <span class=\"__1 _9\"></span>\u00e9stos <span class=\"__1 _2\"></span>se<span class=\"__1 _2\"></span>an <span class=\"__1 _9\"></span>exigidos <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>operaciones <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>investigac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>des<span class=\"__1 _2\"></span>arrollo <span class=\"__1 _9\"></span>del <span class=\"__1 _2\"></span>se<span class=\"__1 _2\"></span>gmento <span class=\"__1 _9\"></span>de oncolog\u00eda",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "3.3<span class=\"ls0_1\"> Ri<span class=\"__1 _b\"></span>esgo<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> cr\u00e9<span class=\"__1 _b\"></span>dito<span class=\"__1 _b\"></span> </span>El <span class=\"__1 _a\"> </span>ri<span class=\"__1 _2\"></span>esgo <span class=\"__1 _11\"> </span>de  cr\u00e9dito <span class=\"__1 _a\"> </span>s<span class=\"__1 _2\"></span>urge  del<span class=\"__1 _3\"></span>  efectivo <span class=\"__1 _11\"> </span>y  eq<span class=\"__1 _3\"></span>uivalentes  al <span class=\"__1 _a\"> </span>ef<span class=\"__1 _2\"></span>ectivo, <span class=\"__1 _11\"> </span>flujos  de <span class=\"__1 _11\"> </span>efectivo <span class=\"__1 _11\"> </span>contractua<span class=\"__1 _2\"></span>les <span class=\"__1 _11\"> </span>de inversiones <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>deuda<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>registradas <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>cos<span class=\"__1 _2\"></span>te <span class=\"__1 _b\"></span>amortizado, <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>valor <span class=\"__1 _b\"></span>razonable <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>ca<span class=\"__1 _2\"></span>mbios <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>otr<span class=\"__1 _2\"></span>o <span class=\"__1 _b\"></span>resultado <span class=\"__1 _b\"></span>global y <span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>valor <span class=\"__1 _9\"></span>razonab<span class=\"__1 _2\"></span>le <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>ca<span class=\"__1 _2\"></span>mbios <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>resu<span class=\"__1 _2\"></span>ltados, <span class=\"__1 _9\"></span>instrumentos <span class=\"__1 _9\"></span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>der<span class=\"__1 _2\"></span>ivados <span class=\"__1 _9\"></span>favorables <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>p\u00f3sitos con bancos e <span class=\"__1 _2\"></span>instituciones financ<span class=\"__1 _2\"></span>ieras, adem<span class=\"__1 _2\"></span>\u00e1s de la e<span class=\"__1 _2\"></span>xposici\u00f3n al<span class=\"__1 _9\"></span> cr\u00e9dito con c<span class=\"__1 _2\"></span>lientes<span class=\"__1 _2\"></span>, incluyendo cu<span class=\"__1 _2\"></span>entas a cobrar pendientes.<span class=\"__1 _2\"></span> 3.3.1<span class=\"ls0_1\"> Ge<span class=\"__1 _b\"></span>sti\u00f3n<span class=\"__1 _b\"></span> del<span class=\"__1 _b\"></span> rie<span class=\"__1 _b\"></span>sgo </span>Los <span class=\"__1 _d\"></span>bancos <span class=\"__1 _8\"> </span>e <span class=\"__1 _8\"> </span>instituciones <span class=\"__1 _d\"> </span>financ<span class=\"__1 _2\"></span>ieras <span class=\"__1 _d\"></span>con <span class=\"__1 _8\"> </span>las <span class=\"__1 _d\"></span>que <span class=\"__1 _8\"> </span>trabaja <span class=\"__1 _d\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _d\"></span>Grupo <span class=\"__1 _8\"> </span>poseen <span class=\"__1 _d\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>general <span class=\"__1 _8\"> </span>calificaciones independientes. <span class=\"__1 _2\"></span> En cuanto <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>clientes, <span class=\"__1 _2\"></span>si <span class=\"__1 _2\"></span>se les<span class=\"__1 _2\"></span> ha <span class=\"__1 _2\"></span>calificado <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>forma <span class=\"__1 _2\"></span>independiente <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>utilizan <span class=\"__1 _2\"></span>tales <span class=\"__1 _2\"></span>calificaciones. <span class=\"__1 _2\"></span>En caso <span class=\"__1 _9\"></span>contrario, <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>Grupo <span class=\"__1 _9\"></span>realiza <span class=\"__1 _9\"></span>un<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>valuaci\u00f3n <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>este <span class=\"__1 _9\"></span>riesg<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>teniendo <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>cuenta <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>posici\u00f3n <span class=\"__1 _9\"></span>fina<span class=\"__1 _2\"></span>nciera del <span class=\"__1 _9\"></span>cliente, <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>experiencia <span class=\"__1 _10\"></span>pasada <span class=\"__1 _10\"></span>y <span class=\"__1 _9\"></span>otra <span class=\"__1 _10\"></span>serie <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>factores. <span class=\"__1 _10\"></span>En <span class=\"__1 _9\"></span>los <span class=\"__1 _10\"></span>casos <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>no <span class=\"__1 _10\"></span>exista <span class=\"__1 _10\"></span>duda <span class=\"__1 _9\"></span>so<span class=\"__1 _2\"></span>bre <span class=\"__1 _9\"></span>la solvencia financiera d<span class=\"__1 _2\"></span>el cliente se <span class=\"__1 _2\"></span>opta por no establec<span class=\"__1 _2\"></span>er l\u00edmites de cr\u00e9dito.<span class=\"__1 _9\"></span> Cuando el Grupo inv<span class=\"__1 _2\"></span>ierte en fondos d<span class=\"__1 _2\"></span>e inversi\u00f3n sigue<span class=\"__1 _2\"></span> las siguientes pol\u00edticas:<span class=\"__1 _22\"> </span>\u2022 Fondos <span class=\"__1 _2\"></span>de rent<span class=\"__1 _2\"></span>a fija <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>invierten en<span class=\"__1 _2\"></span> deud<span class=\"__1 _2\"></span>a p\u00fablica <span class=\"__1 _2\"></span>o priva<span class=\"__1 _2\"></span>da (bonos,<span class=\"__1 _2\"></span> letras, <span class=\"__1 _2\"></span>pagar\u00e9s de<span class=\"__1 _2\"></span> empres<span class=\"__1 _2\"></span>a), generalmente seguros<span class=\"__1 _2\"></span>, que ofrecen un p<span class=\"__1 _2\"></span>ago peri\u00f3dico <span class=\"__1 _2\"></span>de intereses. <span class=\"__1 _2\"></span> \u2022 <span class=\"__1 _9\"></span>Fondos <span class=\"__1 _10\"></span>m<span class=\"ff2_1\">onetar<span class=\"__1 _2\"></span>ios <span class=\"__1 _9\"></span>que <span class=\"__1 _10\"></span>se <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>omponen <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>valores <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>renta <span class=\"__1 _9\"></span>f<span class=\"__1 _2\"></span>ija <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>q<span class=\"__1 _2\"></span>ue <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>prima <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>segur<span class=\"__1 _2\"></span>idad <span class=\"__1 _9\"></span>a<span class=\"__1 _2\"></span> </span>cambio de dar una r<span class=\"__1 _2\"></span>entabilidad general<span class=\"__1 _2\"></span>mente inferior a<span class=\"__1 _2\"></span> la de otras inversiones.<span class=\"__1 _9\"></span> En <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>Not<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span><span class=\"ls9\">11<span class=\"ls0_1\"> <span class=\"__1 _b\"></span>se <span class=\"__1 _3\"></span>presenta <span class=\"__1 _3\"></span>la <span class=\"__1 _b\"></span>calidad <span class=\"__1 _3\"></span>crediticia de <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>invers<span class=\"__1 _2\"></span>iones <span class=\"__1 _b\"></span>financieras <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>lientes<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _b\"></span>los que <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>Grupo </span></span>manten\u00eda s<span class=\"__1 _2\"></span>aldos <span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>31 <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>diciembre <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>2024 <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>2023<span class=\"__1 _2\"></span>. <span class=\"__1 _2\"></span>En <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>Notas <span class=\"__1 _9\"></span><span class=\"ls8\">12</span> <span class=\"lse\">y <span class=\"__1 _2\"></span><span class=\"ls9\">13</span></span> s<span class=\"__1 _2\"></span>e indi<span class=\"__1 _2\"></span>ca la <span class=\"__1 _2\"></span>compos<span class=\"__1 _2\"></span>ici\u00f3n d<span class=\"__1 _2\"></span>e l<span class=\"__1 _2\"></span>os activos financieros de<span class=\"__1 _2\"></span>l Grupo.<span class=\"__1 _2\"></span> Por l<span class=\"__1 _2\"></span>o q<span class=\"__1 _2\"></span>ue <span class=\"__1 _2\"></span>a c<span class=\"__1 _2\"></span>oncentraci\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de ries<span class=\"__1 _2\"></span>go <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>r\u00e9dito <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>refiere, <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>31 <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>diciembre <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span><span class=\"ls8\">2024<span class=\"__1 _2\"></span></span> <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>Grupo <span class=\"__1 _2\"></span>mantiene deuda p<span class=\"__1 _2\"></span>\u00fablica, <span class=\"__1 _2\"></span>productos <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>saldos <span class=\"__1 _2\"></span>bancarios <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>9 <span class=\"__1 _2\"></span>entidades <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>cr\u00e9dito <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>importe <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>145.066 <span class=\"__1 _9\"></span>miles d<span class=\"__1 _2\"></span>e euros (154.532 m<span class=\"__1 _2\"></span>iles de euros en 20<span class=\"__1 _2\"></span>23, en <span class=\"__1 _2\"></span>8 entidades<span class=\"__1 _2\"></span>). 3.3.2<span class=\"ls0_1\"> P<span class=\"__1 _3\"></span>\u00e9r<span class=\"__1 _3\"></span>did<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>por<span class=\"__1 _b\"></span> dete<span class=\"__1 _b\"></span>rio<span class=\"__1 _3\"></span>ro <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>val<span class=\"__1 _3\"></span>or <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>acti<span class=\"__1 _3\"></span>vos<span class=\"__1 _b\"></span> fin<span class=\"__1 _b\"></span>anci<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> <span class=\"__1 _1c\"></span> </span>El <span class=\"__1 _8\"> </span>Grupo <span class=\"__1 _a\"> </span>tiene <span class=\"__1 _a\"> </span>dos <span class=\"__1 _8\"> </span>tipos<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>activos <span class=\"__1 _8\"> </span>fi<span class=\"__1 _2\"></span>nancieros <span class=\"__1 _a\"> </span>que <span class=\"__1 _8\"> </span>est\u00e1n<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>sujetos <span class=\"__1 _a\"> </span>al <span class=\"__1 _a\"> </span>modelo <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>p\u00e9rdi<span class=\"__1 _2\"></span>das <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>cr\u00e9dito esperadas: \u2022   <span class=\"ff2_1 ls0_1\">Cuentas comercia<span class=\"__1 _2\"></span>les a cobrar por ve<span class=\"__1 _2\"></span>ntas de produc<span class=\"__1 _2\"></span>tos<span class=\"__1 _2\"></span>.  </span>\u2022    Activos financieros c<span class=\"__1 _2\"></span>orrientes a cos<span class=\"__1 _2\"></span>te <span class=\"ff2_1\">amortiza<span class=\"__1 _2\"></span>do. </span>3.3.2.1<span class=\"ls0_1\"> Cu<span class=\"__1 _b\"></span>entas<span class=\"__1 _b\"></span> come<span class=\"__1 _b\"></span>rci<span class=\"__1 _3\"></span>ale<span class=\"__1 _b\"></span>s a <span class=\"__1 _b\"></span>cobr<span class=\"__1 _b\"></span>ar </span>El G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _2\"></span>aplica <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>enf<span class=\"__1 _2\"></span>oque <span class=\"__1 _2\"></span>simplificado <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>NIIF <span class=\"__1 _2\"></span>9 <span class=\"__1 _2\"></span>pa<span class=\"__1 _2\"></span>ra v<span class=\"__1 _2\"></span>alorar <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>p\u00e9rdidas <span class=\"__1 _9\"></span>de c<span class=\"__1 _2\"></span>r\u00e9dito <span class=\"__1 _2\"></span>esperad<span class=\"__1 _2\"></span>as <span class=\"__1 _2\"></span>que usa una correcci\u00f3n de valor por p\u00e9rdidas esperadas durante toda la vida para las cuentas <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>omerciales a cobrar. Para valorar las <span class=\"__1 _2\"></span>p\u00e9rdidas crediticias <span class=\"__1 _2\"></span>esperadas, se<span class=\"__1 _2\"></span> han reagru<span class=\"__1 _2\"></span>pado las cuentas c<span class=\"__1 _2\"></span>omerciales a c<span class=\"__1 _2\"></span>obrar en base a las caracter\u00edst<span class=\"__1 _2\"></span>icas del riesgo de cr<span class=\"__1 _2\"></span>\u00e9dito compartido y<span class=\"__1 _2\"></span> los d\u00edas vencidos. <span class=\"__1 _9\"></span> Para <span class=\"__1 _9\"></span>llevar <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>cabo <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>c\u00e1lcul<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>\u00e9rdida <span class=\"__1 _9\"></span>esp<span class=\"__1 _2\"></span>erada <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>cuentas <span class=\"__1 _9\"></span>comerciales <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>obrar <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>calcul\u00f3 <span class=\"__1 _9\"></span>el vencimiento medio p<span class=\"__1 _2\"></span>onderado de estas c<span class=\"__1 _2\"></span>uentas junto a su import<span class=\"__1 _2\"></span>e nominal.<span class=\"__1 _9\"></span> En segundo lugar se busc\u00f3<span class=\"__1 _2\"></span> el rating medio del sector farmac\u00e9utico seg\u00fa<span class=\"__1 _2\"></span>n el informe m\u00e1s actualizado de S&amp;P Industry Trends H<span class=\"__1 _2\"></span>ealt<span class=\"__1 _2\"></span>h Care. Posteriormente, <span class=\"__1 _11\"> </span>se <span class=\"__1 _a\"> </span>ex<span class=\"__1 _2\"></span>trajo  de<span class=\"__1 _3\"></span>  B<span class=\"__1 _3\"></span>loomberg  la <span class=\"__1 _a\"> </span>curva <span class=\"__1 _11\"> </span>CDS <span class=\"__1 _a\"> </span>de <span class=\"__1 _11\"> </span>empresas  farmac\u00e9uticas <span class=\"__1 _a\"> </span>para  el<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>r<span class=\"__1 _2\"></span>at<span class=\"__1 _2\"></span>ing considerado <span class=\"__1 _d\"> </span>y<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>onvirt<span class=\"__1 _2\"></span>i\u00f3 <span class=\"__1 _d\"></span>en <span class=\"__1 _8\"> </span>probabilidades <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"> </span>i<span class=\"__1 _2\"></span>mpago <span class=\"__1 _8\"> </span>aplicando <span class=\"__1 _d\"> </span>es<span class=\"__1 _2\"></span>ta <span class=\"__1 _d\"> </span>proba<span class=\"__1 _2\"></span>bilidad <span class=\"__1 _8\"> </span>al <span class=\"__1 _d\"></span>nominal <span class=\"__1 _8\"> </span>con vencimiento ponderado<span class=\"__1 _2\"></span> medio calculado para<span class=\"__1 _2\"></span> obt<span class=\"__1 _2\"></span>ener la p\u00e9rdida <span class=\"__1 _2\"></span>esperada<span class=\"__1 _2\"></span> Las <span class=\"__1 _8\"> </span>cuentas <span class=\"__1 _a\"> </span>comerc<span class=\"__1 _2\"></span>iales <span class=\"__1 _8\"> </span>a <span class=\"__1 _a\"> </span>cobrar <span class=\"__1 _8\"> </span>se<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>dan <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>baj<span class=\"__1 _2\"></span>a <span class=\"__1 _a\"> </span>cuando <span class=\"__1 _8\"> </span>no <span class=\"__1 _a\"> </span>existe <span class=\"__1 _a\"> </span>una <span class=\"__1 _a\"> </span>expectativa <span class=\"__1 _a\"> </span>razonable <span class=\"__1 _8\"> </span>d<span class=\"__1 _2\"></span>e recuperaci\u00f3n. <span class=\"__1 _d\"></span>Los <span class=\"__1 _c\"></span>indicado<span class=\"__1 _2\"></span>res <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>que <span class=\"__1 _c\"></span>no <span class=\"__1 _c\"></span>ex<span class=\"__1 _2\"></span>iste <span class=\"__1 _c\"></span>una <span class=\"__1 _d\"></span>expectativa <span class=\"__1 _c\"></span>raz<span class=\"__1 _2\"></span>onable <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>recuperaci\u00f3n <span class=\"__1 _d\"></span>incluyen, entre otros, el hecho de que <span class=\"__1 _3\"></span>un deudor no se comprometa en un plan de pago con <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l Grupo, y la <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>alta de pagos contractuales.<span class=\"__1 _2\"></span> En <span class=\"__1 _b\"></span>relaci\u00f3n <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>riesgo <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>cr\u00e9dito <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>Administracion<span class=\"__1 _2\"></span>es <span class=\"__1 _b\"></span>P\u00fablicas, <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>direcci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _b\"></span>analiza <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>calidad<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>crediticia y la recuperabilidad de los saldos pendient<span class=\"__1 _2\"></span>es, reclama<span class=\"__1 _2\"></span>ndo genera<span class=\"__1 _2\"></span>lmente intereses<span class=\"__1 _2\"></span> de demora cuando el periodo medio de co<span class=\"__1 _2\"></span>bro supera los 36<span class=\"__1 _2\"></span>5 d\u00edas (Nota <span class=\"__1 _2\"></span><span class=\"ls8\">13<span class=\"ls14\">).</span></span> 3.3.2.2<span class=\"ls0_1\"> Ac<span class=\"__1 _b\"></span>tivos<span class=\"__1 _b\"></span> fi<span class=\"__1 _3\"></span>nan<span class=\"__1 _b\"></span>cier<span class=\"__1 _b\"></span>os c<span class=\"__1 _3\"></span>orr<span class=\"__1 _b\"></span>ien<span class=\"__1 _b\"></span>tes a<span class=\"__1 _b\"></span> cos<span class=\"__1 _b\"></span>te a<span class=\"__1 _3\"></span>mo<span class=\"__1 _3\"></span>rti<span class=\"__1 _b\"></span>zado<span class=\"__1 _3\"></span> </span>La <span class=\"__1 _2\"></span>totalidad <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>invers<span class=\"__1 _2\"></span>iones <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>deuda <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>enti<span class=\"__1 _2\"></span>dad <span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>coste <span class=\"__1 _2\"></span>amort<span class=\"__1 _2\"></span>izado <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>onsidera <span class=\"__1 _2\"></span>que <span class=\"__1 _9\"></span>es <span class=\"__1 _2\"></span>de <span class=\"__1 _c\"></span>bajo riesgo <span class=\"__1 _10\"></span>crediticio <span class=\"__1 _c\"></span>y, <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>tanto, <span class=\"__1 _c\"></span>la <span class=\"__1 _10\"></span>correcc<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _10\"></span>del <span class=\"__1 _c\"></span>valor <span class=\"__1 _10\"></span>por <span class=\"__1 _c\"></span>p\u00e9rdidas <span class=\"__1 _10\"></span>reconoc<span class=\"__1 _2\"></span>ida <span class=\"__1 _10\"></span>durante <span class=\"__1 _c\"></span>el <span class=\"__1 _10\"></span>ejerc<span class=\"__1 _2\"></span>icio <span class=\"__1 _10\"></span>se limit\u00f3 a l<span class=\"__1 _3\"></span>as p\u00e9rdidas esperadas en 12<span class=\"__1 _3\"></span> meses. La <span class=\"__1 _3\"></span>direcci\u00f3n considera que \u201cde <span class=\"__1 _3\"></span>bajo riesgo\u201d para <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>os bonos cotizados <span class=\"__1 _c\"></span>es <span class=\"__1 _c\"></span>un <span class=\"__1 _c\"></span>grad<span class=\"__1 _2\"></span>o <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>alificaci\u00f3n <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>editicia <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>un<span class=\"__1 _2\"></span>a <span class=\"__1 _c\"></span>inversi\u00f3n <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>a<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>menos <span class=\"__1 _c\"></span>una <span class=\"__1 _c\"></span>ag<span class=\"__1 _2\"></span>encia <span class=\"__1 _c\"></span>crediticia importante. Otros instr<span class=\"__1 _2\"></span>umentos se consideran de b<span class=\"__1 _2\"></span>ajo riesgo creditic<span class=\"__1 _2\"></span>io cuando tienen un riesg<span class=\"__1 _2\"></span>o reducido de <span class=\"__1 _b\"></span>impago <span class=\"__1 _b\"></span>y <span class=\"__1 _3\"></span>el <span class=\"__1 _b\"></span>emisor <span class=\"__1 _3\"></span>tiene <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>gr<span class=\"__1 _2\"></span>an <span class=\"__1 _b\"></span>capac<span class=\"__1 _2\"></span>idad <span class=\"__1 _b\"></span>para <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>umplir <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>us <span class=\"__1 _b\"></span>obligaciones contractu<span class=\"__1 _2\"></span>ales <span class=\"__1 _b\"></span>de fl<span class=\"__1 _3\"></span>ujos de efectivo en el corto<span class=\"__1 _2\"></span> plazo.<span class=\"__1 _22\"> </span><span class=\"__1 _2\"></span> 3.4<span class=\"ls0_1\"> Ri<span class=\"__1 _b\"></span>esgo<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> li<span class=\"__1 _3\"></span>qui<span class=\"__1 _3\"></span>de<span class=\"__1 _b\"></span>z </span>Una <span class=\"__1 _c\"></span>gesti\u00f3n <span class=\"__1 _c\"></span>prud<span class=\"__1 _2\"></span>ente <span class=\"__1 _c\"></span>del <span class=\"__1 _d\"></span>riesgo <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>l<span class=\"__1 _2\"></span>iquidez <span class=\"__1 _c\"></span>implica <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>mantenimiento <span class=\"__1 _c\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>sufic<span class=\"__1 _2\"></span>iente <span class=\"__1 _c\"></span>efectivo <span class=\"__1 _c\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>valores negociables,  la  disponibilidad  de  financiaci\u00f3n  medi<span class=\"__1 _2\"></span>ante  un  importe  suf<span class=\"__1 _2\"></span>iciente  de  l\u00edneas  de  cr\u00e9dito comprometidas <span class=\"__1 _2\"></span>y tener <span class=\"__1 _2\"></span>capacidad <span class=\"__1 _2\"></span>para l<span class=\"__1 _2\"></span>iquidar posic<span class=\"__1 _2\"></span>iones en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>mercado.<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>El d<span class=\"__1 _2\"></span>epartamento d<span class=\"__1 _2\"></span>e tesorer\u00eda del <span class=\"__1 _9\"></span>Grupo <span class=\"__1 _10\"></span>tie<span class=\"__1 _2\"></span>ne <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _9\"></span>o<span class=\"__1 _2\"></span>bjetivo <span class=\"__1 _10\"></span>mantener <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>flexib<span class=\"__1 _2\"></span>ilidad <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _10\"></span>financ<span class=\"__1 _2\"></span>iaci\u00f3n <span class=\"__1 _9\"></span>me<span class=\"__1 _2\"></span>diante <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>disponibi<span class=\"__1 _2\"></span>lidad <span class=\"__1 _9\"></span>de l\u00edneas <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>r\u00e9dito, <span class=\"__1 _9\"></span>as\u00ed <span class=\"__1 _9\"></span>como<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>fondos <span class=\"__1 _9\"></span>suficie<span class=\"__1 _2\"></span>ntes <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>financieros <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>hacer <span class=\"__1 _9\"></span>frente <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>sus obligaciones, espec<span class=\"__1 _2\"></span>ialmente las del s<span class=\"__1 _2\"></span>egmento de onco<span class=\"__1 _2\"></span>log\u00eda.<span class=\"__1 _2\"></span> A <span class=\"__1 _8\"> </span>31 <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>diciembre <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>2024 <span class=\"__1 _a\"> </span>el <span class=\"__1 _8\"> </span>Grupo <span class=\"__1 _a\"> </span>dispon\u00eda <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>tesorer\u00eda <span class=\"__1 _a\"> </span>y <span class=\"__1 _8\"> </span>equivalentes <span class=\"__1 _a\"> </span>m\u00e1s <span class=\"__1 _8\"> </span>ac<span class=\"__1 _2\"></span>tivos <span class=\"__1 _8\"> </span>financieros corrientes por importe de 154.527 miles de <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>uros (162.562 miles de euros en <span class=\"__1 _b\"></span>2<span class=\"__1 _2\"></span>023) y activos financieros no corrientes por importe<span class=\"__1 _2\"></span> de 2.4<span class=\"__1 _2\"></span>59 miles de euros (<span class=\"__1 _2\"></span>6.062 m<span class=\"__1 _2\"></span>iles de euros en 2<span class=\"__1 _2\"></span>023).<span class=\"__1 _2\"></span> A <span class=\"__1 _10\"></span>31 <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>dici<span class=\"__1 _2\"></span>embre <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>2024 <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>deuda <span class=\"__1 _c\"></span>financiera <span class=\"__1 _c\"></span>corr<span class=\"__1 _2\"></span>iente <span class=\"__1 _c\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>Grupo <span class=\"__1 _c\"></span>asc<span class=\"__1 _2\"></span>end\u00eda <span class=\"__1 _10\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>9.847 <span class=\"__1 _c\"></span>miles <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>euros (14.805 <span class=\"__1 _b\"></span>m<span class=\"__1 _2\"></span>iles <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>euros en <span class=\"__1 _b\"></span>2023) y <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>euda <span class=\"__1 _3\"></span>financiera no <span class=\"__1 _b\"></span>corriente a 41.228 <span class=\"__1 _b\"></span>m<span class=\"__1 _2\"></span>iles <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>euros (28.864 miles de euros en 2023).<span class=\"__1 _2\"></span> E<span class=\"ls8\">n <span class=\"__1 _3\"></span><span class=\"ls0_1\">2024 el <span class=\"__1 _3\"></span>Grupo gener\u00f3 efectivo <span class=\"__1 _3\"></span>en las <span class=\"__1 _b\"></span>ac<span class=\"__1 _2\"></span>tividades de <span class=\"__1 _3\"></span>explotaci\u00f3n por <span class=\"__1 _3\"></span>importe de 6.915 miles <span class=\"__1 _b\"></span>de euros, </span></span>mientras que en 20<span class=\"__1 _2\"></span>23 consum<span class=\"ls15\">i\u00f3</span> flujos por <span class=\"__1 _2\"></span>importe de -<span class=\"__1 _2\"></span>13.446 mi<span class=\"__1 _2\"></span>les de euros.  En <span class=\"__1 _b\"></span>relaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _b\"></span>con la <span class=\"__1 _b\"></span>situac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _b\"></span>de liquidez <span class=\"__1 _b\"></span>del Grupo al<span class=\"__1 _b\"></span> cierre de<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>ejercicio 2024 <span class=\"__1 _b\"></span>caben se\u00f1alar <span class=\"__1 _b\"></span>los siguientes aspectos: \u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>El <span class=\"__1 _b\"></span>Grupo <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>inaliz\u00f3 <span class=\"__1 _b\"></span>2<span class=\"__1 _2\"></span>024 <span class=\"__1 _b\"></span>con una <span class=\"__1 _b\"></span>posici\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>t<span class=\"__1 _2\"></span>esorer\u00eda <span class=\"__1 _b\"></span>y equivalentes <span class=\"__1 _b\"></span>m\u00e1s <span class=\"__1 _b\"></span>act<span class=\"__1 _2\"></span>ivos <span class=\"__1 _b\"></span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>corrientes<span class=\"__1 _2\"></span> </span>por importe de 15<span class=\"__1 _2\"></span>4.527 miles de e<span class=\"__1 _2\"></span>uros. \u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>El <span class=\"__1 _2\"></span>Gr<span class=\"__1 _2\"></span>upo <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>uenta <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>l\u00edneas <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>cr\u00e9dito <span class=\"__1 _9\"></span>no <span class=\"__1 _9\"></span>dispuest<span class=\"__1 _2\"></span>as <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _9\"></span>importe<span class=\"__1 _9\"></span> <span class=\"__1 _9\"></span><span class=\"ls8\">de <span class=\"__1 _9\"></span></span>14.782 <span class=\"__1 _9\"></span>mil<span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>uros <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>31 <span class=\"__1 _9\"></span>de </span>diciembre de 202<span class=\"__1 _2\"></span>4<span class=\"lsa\">. </span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>El fondo de maniobra <span class=\"__1 _2\"></span>es pos<span class=\"__1 _2\"></span>itivo en un importe de<span class=\"__1 _2\"></span> 167.554 <span class=\"__1 _2\"></span>miles de euros<span class=\"__1 _2\"></span>. </span>. El Grupo realiza <span class=\"__1 _b\"></span>un segu<span class=\"__1 _2\"></span>imiento peri\u00f3dico de sus previsiones de<span class=\"__1 _3\"></span> liquidez en <span class=\"__1 _3\"></span>funci\u00f3<span class=\"__1 _2\"></span>n de <span class=\"__1 _3\"></span>los flujos de <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>fectivo esperados, <span class=\"__1 _2\"></span>estimando l<span class=\"__1 _2\"></span>a Direc<span class=\"__1 _2\"></span>ci\u00f3n que ma<span class=\"__1 _2\"></span>ntiene sufici<span class=\"__1 _2\"></span>ente <span class=\"__1 _2\"></span>efectivo y<span class=\"__1 _2\"></span> valores <span class=\"__1 _2\"></span>negociab<span class=\"__1 _2\"></span>les, as\u00ed com<span class=\"__1 _2\"></span>o l\u00edneas<span class=\"__1 _2\"></span> de <span class=\"__1 _b\"></span>cr\u00e9dito <span class=\"__1 _b\"></span>disponibles, <span class=\"__1 _b\"></span>para <span class=\"__1 _3\"></span>hacer <span class=\"__1 _b\"></span>frente <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>sus <span class=\"__1 _b\"></span>necesida<span class=\"__1 _2\"></span>des <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>liquidez <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>compromis<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>pago <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>plazos que estima ser\u00e1n necesari<span class=\"__1 _2\"></span>os. Con <span class=\"__1 _2\"></span>u<span class=\"__1 _2\"></span>na <span class=\"__1 _9\"></span>periodicidad <span class=\"__1 _9\"></span>m\u00ednima <span class=\"__1 _9\"></span>anual, <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>direcci\u00f3n <span class=\"__1 _9\"></span>financiera <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>Socie<span class=\"__1 _2\"></span>dad <span class=\"__1 _9\"></span>pres<span class=\"__1 _2\"></span>enta <span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>administrad<span class=\"__1 _2\"></span>ores un plan de <span class=\"__1 _b\"></span>n<span class=\"__1 _2\"></span>egocio para los 5 <span class=\"__1 _3\"></span>a\u00f1os siguientes, junto con las <span class=\"__1 _b\"></span>est<span class=\"__1 _2\"></span>imaciones de flujos de <span class=\"__1 _3\"></span>caja para el <span class=\"__1 _3\"></span>siguiente<span class=\"__1 _2\"></span> a\u00f1o, <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>incluye <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>istintos <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>scenarios <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>or<span class=\"__1 _2\"></span>igen <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>apl<span class=\"__1 _2\"></span>icaci\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>recurs<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>financieros<span class=\"__1 _2\"></span>, <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>base <span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>av<span class=\"__1 _2\"></span>ance <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> las investigaciones en<span class=\"__1 _2\"></span> curso.<span class=\"__1 _2\"></span> En <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>nsecuencia, <span class=\"__1 _d\"></span>a <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>for<span class=\"__1 _2\"></span>mulaci\u00f3n <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>las <span class=\"__1 _c\"></span>presentes<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>cuentas <span class=\"__1 _c\"></span>an<span class=\"__1 _2\"></span>uales <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>onsolidadas, <span class=\"__1 _d\"></span>los <span class=\"__1 _d\"></span>Administradores consideran <span class=\"__1 _8\"> </span>que <span class=\"__1 _8\"> </span>el <span class=\"__1 _d\"></span>Grup<span class=\"__1 _2\"></span>o <span class=\"__1 _8\"> </span>cuenta <span class=\"__1 _8\"> </span>con <span class=\"__1 _d\"> </span>s<span class=\"__1 _2\"></span>uficiente <span class=\"__1 _8\"> </span>liquidez <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>afrontar <span class=\"__1 _8\"> </span>sus <span class=\"__1 _8\"> </span>proyectos <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>inves<span class=\"__1 _2\"></span>tigaci\u00f3n <span class=\"__1 _8\"> </span>y desarrollo y cumplir c<span class=\"__1 _2\"></span>on sus c<span class=\"__1 _2\"></span>ompromisos futuros de <span class=\"__1 _2\"></span>pago.<span class=\"__1 _2\"></span> La <span class=\"__1 _b\"></span>tabl<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>que se <span class=\"__1 _b\"></span>mues<span class=\"__1 _2\"></span>tra <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>continuac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _3\"></span>presenta un <span class=\"__1 _b\"></span>an\u00e1lis<span class=\"__1 _2\"></span>is <span class=\"__1 _b\"></span>de los <span class=\"__1 _b\"></span>pasivos financieros <span class=\"__1 _3\"></span>del <span class=\"__1 _b\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _3\"></span>agrupados<span class=\"__1 _2\"></span> por <span class=\"__1 _3\"></span>vencimientos de acue<span class=\"__1 _3\"></span>rdo con <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>os plazos <span class=\"__1 _b\"></span>pendi<span class=\"__1 _2\"></span>entes a <span class=\"__1 _b\"></span>la fecha de<span class=\"__1 _3\"></span> balance <span class=\"__1 _b\"></span>h<span class=\"__1 _2\"></span>asta l<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>fecha de <span class=\"__1 _3\"></span>vencimiento<span class=\"__1 _2\"></span> estipulada <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ontrato, <span class=\"__1 _10\"></span>incluyendo <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _9\"></span>corr<span class=\"__1 _2\"></span>espondientes <span class=\"__1 _10\"></span>intereses. <span class=\"__1 _9\"></span>L<span class=\"__1 _2\"></span>os <span class=\"__1 _9\"></span>import<span class=\"__1 _2\"></span>es <span class=\"__1 _9\"></span>que <span class=\"__1 _10\"></span>se <span class=\"__1 _9\"></span>mu<span class=\"__1 _2\"></span>estran <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>la tabla <span class=\"__1 _b\"></span>corresponden <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>flujos <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>efectivo <span class=\"__1 _b\"></span>estipula<span class=\"__1 _2\"></span>dos <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>contrato, <span class=\"__1 _b\"></span>sin <span class=\"__1 _b\"></span>descontar. <span class=\"__1 _b\"></span>Al <span class=\"__1 _b\"></span>tratarse <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cantidades<span class=\"__1 _2\"></span> no descontadas, y que incluyen intereses futuros<span class=\"__1 _2\"></span>,<span class=\"__1 _2\"></span> no pueden ser cruzados con los importes reconocidos en balance en concepto <span class=\"__1 _2\"></span>de deudas financ<span class=\"__1 _2\"></span>ieras, <span class=\"__1 _2\"></span>proveedor<span class=\"__1 _2\"></span>es y otras cuentas <span class=\"__1 _2\"></span>a pagar<span class=\"__1 _22\"> </span><div class=\"c w4e h25 gs4\"><div class=\"t_1 m0_1 xc ha y398 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos financieros por vencimiento a </div><div class=\"t_1 m0_1 xc ha y14b ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2024 (Miles de Euros)  </div></div><div class=\"c w4f h25 gs5\"><div class=\"t_1 m0_1 x53 hc y39a ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">2025<span class=\"ls0_1\"> </span></div></div><div class=\"c w50 h25 gs6\"><div class=\"t_1 m0_1 x13 hc y398 ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">2026<span class=\"ls0_1\">-<span class=\"__1 _22\"> </span></span></div><div class=\"t_1 m0_1 x53 hc y14b ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">2027<span class=\"ls0_1\"> </span></div></div><div class=\"c w4f h25 gs7\"><div class=\"t_1 m0_1 x13 hc y398 ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">2028<span class=\"ls0_1\">-<span class=\"__1 _22\"> </span></span></div><div class=\"t_1 m0_1 x53 hc y14b ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">2030<span class=\"ls0_1\"> </span></div></div><div class=\"c w52 h25 gs8\"><div class=\"t_1 m0_1 x52 hc y398 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">2031 en </div><div class=\"t_1 m0_1 x6b hc y14b ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">adelante </div></div><div class=\"c w4f h25 gs9\"><div class=\"t_1 m0_1 x13 hc y39a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c w4e h3d gsa\"><div class=\"t_1 m0_1 xc he y39d ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deudas con entidades de cr\u00e9dito y otras </div><div class=\"t_1 m0_1 xc he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">deudas financieras </div></div><div class=\"c w4f h3d gsb\"><div class=\"t_1 m0_1 x1d he y3a0 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">7.966 </div></div><div class=\"c w50 h3d gsc\"><div class=\"t_1 m0_1 x55 he y3a0 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">31.021 </div></div><div class=\"c w4f h3d gsd\"><div class=\"t_1 m0_1 x55 he y3a0 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">11.013 </div></div><div class=\"c w52 h3d gse\"><div class=\"t_1 m0_1 x56 he y3a0 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2.059 </div></div><div class=\"c w4f h3d gsf\"><div class=\"t_1 m0_1 x55 he y3a0 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">52.059 </div></div><div class=\"c w4e h16 gs10\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos contractuales </div></div><div class=\"c w4f h16 gs11\"><div class=\"t_1 m0_1 x1d he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">3.973 </div></div><div class=\"c w50 h16 gs12\"><div class=\"t_1 m0_1 x1d he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">7.947 </div></div><div class=\"c w4f h16 gs13\"><div class=\"t_1 m0_1 x1d he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">7.946 </div></div><div class=\"c w52 h16 gs14\"><div class=\"t_1 m0_1 x25 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w4f h16 gs15\"><div class=\"t_1 m0_1 x55 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">19.866 </div></div><div class=\"c w4e h17 gs16\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deudas por arrendamientos financieros  </div></div><div class=\"c w4f h17 gs17\"><div class=\"t_1 m0_1 x1d he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.881 </div></div><div class=\"c w50 h17 gs18\"><div class=\"t_1 m0_1 x1d he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.356 </div></div><div class=\"c w4f h17 gs19\"><div class=\"t_1 m0_1 x1e he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">54<span class=\"ls0_1\"> </span></div></div><div class=\"c w52 h17 gs1a\"><div class=\"t_1 m0_1 x25 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w4f h17 gs1b\"><div class=\"t_1 m0_1 x1d he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">3.291 </div></div><div class=\"c w4e h16 gs1c\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Proveedores y otras cuentas a pagar </div></div><div class=\"c w4f h16 gs1d\"><div class=\"t_1 m0_1 x55 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">51.578 </div></div><div class=\"c w50 h16 gs1e\"><div class=\"t_1 m0_1 x3a he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w4f h16 gs1f\"><div class=\"t_1 m0_1 x3a he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w52 h16 gs20\"><div class=\"t_1 m0_1 x25 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w4f h16 gs21\"><div class=\"t_1 m0_1 x55 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">51.578 </div></div><div class=\"c w4e h16 gs22\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Subvenciones </div></div><div class=\"c w4f h16 gs23\"><div class=\"t_1 m0_1 x3a he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w50 h16 gs24\"><div class=\"t_1 m0_1 x2c he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">638<span class=\"ls0_1\"> </span></div></div><div class=\"c w4f h16 gs25\"><div class=\"t_1 m0_1 x2c he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">517<span class=\"ls0_1\"> </span></div></div><div class=\"c w52 h16 gs26\"><div class=\"t_1 m0_1 x1c he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">121<span class=\"ls0_1\"> </span></div></div><div class=\"c w4f h16 gs27\"><div class=\"t_1 m0_1 x1d he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.276 </div></div><div class=\"c w4e h16 gs28\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otros pasivos corrientes </div></div><div class=\"c w4f h16 gs29\"><div class=\"t_1 m0_1 x55 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">13.943 </div></div><div class=\"c w50 h16 gs2a\"><div class=\"t_1 m0_1 x3a he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w4f h16 gs2b\"><div class=\"t_1 m0_1 x3a he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w52 h16 gs2c\"><div class=\"t_1 m0_1 x25 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w4f h16 gs2d\"><div class=\"t_1 m0_1 x55 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">13.943 </div></div><div class=\"c w4e h3f gs2e\"><div class=\"t_1 m0_1 xc hc y3a9 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\"> Total Pasivos </div></div><div class=\"c w4f h3f gs2f\"><div class=\"t_1 m0_1 x55 hc y3a9 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">79.341 </div></div><div class=\"c w50 h3f gs30\"><div class=\"t_1 m0_1 x55 hc y3a9 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">40.962 </div></div><div class=\"c w4f h3f gs31\"><div class=\"t_1 m0_1 x55 hc y3a9 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">19.530 </div></div><div class=\"c w52 h3f gs32\"><div class=\"t_1 m0_1 x56 hc y3a9 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">2.180 </div></div><div class=\"c w4f h3f gs33\"><div class=\"t_1 m0_1 x18 hc y3a9 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">142.013 </div></div><div class=\"c w4e h40 gs34\"><div class=\"t_1 m0_1 xc ha y3ad ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos financieros por vencimiento a </div><div class=\"t_1 m0_1 xc ha y3ae ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">31/12/2023 (Miles de Euros)  </div></div><div class=\"c w4f h40 gs35\"><div class=\"t_1 m0_1 x53 hc y3b0 ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c w50 h40 gs36\"><div class=\"t_1 m0_1 x13 hc y3ad ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">2025<span class=\"ls0_1\">-<span class=\"__1 _22\"> </span></span></div><div class=\"t_1 m0_1 x53 hc y3ae ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">2026<span class=\"ls0_1\"> </span></div></div><div class=\"c w4f h40 gs37\"><div class=\"t_1 m0_1 x13 hc y3ad ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">2027<span class=\"ls0_1\">-<span class=\"__1 _22\"> </span></span></div><div class=\"t_1 m0_1 x53 hc y3ae ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">2029<span class=\"ls0_1\"> </span></div></div><div class=\"c w52 h40 gs38\"><div class=\"t_1 m0_1 x52 hc y3ad ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">2030 en </div><div class=\"t_1 m0_1 x6b hc y3ae ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">adelante </div></div><div class=\"c w4f h40 gs39\"><div class=\"t_1 m0_1 x13 hc y3b0 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c w4e h42 gs3a\"><div class=\"t_1 m0_1 xc he y3b3 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deudas con entidades de cr\u00e9dito y otras </div><div class=\"t_1 m0_1 xc he y3b4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">deudas financieras </div></div><div class=\"c w4f h42 gs3b\"><div class=\"t_1 m0_1 x55 he y3b6 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">12.825 </div></div><div class=\"c w50 h42 gs3c\"><div class=\"t_1 m0_1 x1d he y3b6 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">6.023 </div></div><div class=\"c w4f h42 gs3d\"><div class=\"t_1 m0_1 x55 he y3b6 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">23.034 </div></div><div class=\"c w52 h42 gs3e\"><div class=\"t_1 m0_1 x56 he y3b6 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2.647 </div></div><div class=\"c w4f h42 gs3f\"><div class=\"t_1 m0_1 x55 he y3b6 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">44.529 </div></div><div class=\"c w4e h19 gs40\"><div class=\"t_1 m0_1 xc he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos contractuales </div></div><div class=\"c w4f h19 gs41\"><div class=\"t_1 m0_1 x55 he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">24.927 </div></div><div class=\"c w50 h19 gs42\"><div class=\"t_1 m0_1 x1d he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">7.947 </div></div><div class=\"c w4f h19 gs43\"><div class=\"t_1 m0_1 x55 he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">11.919 </div></div><div class=\"c w52 h19 gs44\"><div class=\"t_1 m0_1 x25 he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w4f h19 gs45\"><div class=\"t_1 m0_1 x55 he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">44.793 </div></div><div class=\"c w4e h19 gs46\"><div class=\"t_1 m0_1 xc he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deudas por arrendamientos financieros  </div></div><div class=\"c w4f h19 gs47\"><div class=\"t_1 m0_1 x1d he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.980 </div></div><div class=\"c w50 h19 gs48\"><div class=\"t_1 m0_1 x1d he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.675 </div></div><div class=\"c w4f h19 gs49\"><div class=\"t_1 m0_1 x2c he y83 ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">253<span class=\"ls0_1\"> </span></div></div><div class=\"c w52 h19 gs4a\"><div class=\"t_1 m0_1 x25 he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w4f h19 gs4b\"><div class=\"t_1 m0_1 x1d he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">3.908 </div></div><div class=\"c w4e h19 gs4c\"><div class=\"t_1 m0_1 xc he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Proveedores y otras cuentas a pagar </div></div><div class=\"c w4f h19 gs4d\"><div class=\"t_1 m0_1 x55 he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">40.297 </div></div><div class=\"c w50 h19 gs4e\"><div class=\"t_1 m0_1 x3a he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w4f h19 gs4f\"><div class=\"t_1 m0_1 x3a he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w52 h19 gs50\"><div class=\"t_1 m0_1 x25 he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w4f h19 gs51\"><div class=\"t_1 m0_1 x55 he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">40.297 </div></div><div class=\"c w4e h34 gs52\"><div class=\"t_1 m0_1 xc he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Subvenciones </div></div><div class=\"c w4f h34 gs53\"><div class=\"t_1 m0_1 x3a he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w50 h34 gs54\"><div class=\"t_1 m0_1 x1d he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.364 </div></div><div class=\"c w4f h34 gs55\"><div class=\"t_1 m0_1 x2c he y83 ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">663<span class=\"ls0_1\"> </span></div></div><div class=\"c w52 h34 gs56\"><div class=\"t_1 m0_1 x1c he y83 ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">244<span class=\"ls0_1\"> </span></div></div><div class=\"c w4f h34 gs57\"><div class=\"t_1 m0_1 x1d he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2.271 </div></div><div class=\"c w4e h19 gs58\"><div class=\"t_1 m0_1 xc he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otros pasivos corrientes </div></div><div class=\"c w4f h19 gs59\"><div class=\"t_1 m0_1 x55 he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">12.457 </div></div><div class=\"c w50 h19 gs5a\"><div class=\"t_1 m0_1 x3a he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w4f h19 gs5b\"><div class=\"t_1 m0_1 x3a he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w52 h19 gs5c\"><div class=\"t_1 m0_1 x25 he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w4f h19 gs5d\"><div class=\"t_1 m0_1 x55 he y83 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">12.457 </div></div><div class=\"c w4e h44 gs5e\"><div class=\"t_1 m0_1 xc hc y3bd ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\"> Total Pasivos </div></div><div class=\"c w4f h44 gs5f\"><div class=\"t_1 m0_1 x55 hc y3bd ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">92.486 </div></div><div class=\"c w50 h44 gs60\"><div class=\"t_1 m0_1 x55 hc y3bd ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">17.009 </div></div><div class=\"c w4f h44 gs61\"><div class=\"t_1 m0_1 x55 hc y3bd ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">35.869 </div></div><div class=\"c w52 h44 gs62\"><div class=\"t_1 m0_1 x56 hc y3bd ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">2.891 </div></div><div class=\"c w4f h44 gs63\"><div class=\"t_1 m0_1 x18 hc y3bd ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">148.255 </div></div><div class=\"c w1_1 h0_1 gs64\"><div class=\"t_1 m0_1 x2d h2_1 y3be ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x31 h2b y3bf ff5 fs1_1 fc0_1 sc0_1 ls2 ws0_1\">3.4.1<span class=\"ls0_1\"> Ge<span class=\"__1 _b\"></span>sti\u00f3n<span class=\"__1 _b\"></span> del<span class=\"__1 _b\"></span> cap<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>tal<span class=\"__1 _22\"> </span></span><span class=\"ls0_1\"><span class=\"__1 _b\"></span> </span></div><div class=\"t_1 m0_1 x6d h2_1 y3c0 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x31 h2_1 y3c1 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Hasta la fecha los objetivos<span class=\"__1 _2\"></span> del Grupo en relaci\u00f3n co<span class=\"__1 _2\"></span>n el capital son salvagu<span class=\"__1 _2\"></span>ardar la capacidad d<span class=\"__1 _2\"></span>el mismo </div><div class=\"t_1 m0_1 x31 h2_1 y3c2 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">para <span class=\"__1 _d\"></span>continu<span class=\"__1 _2\"></span>ar <span class=\"__1 _d\"></span>como <span class=\"__1 _8\"> </span>empresa <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>funcionamie<span class=\"__1 _2\"></span>nto <span class=\"__1 _d\"></span>y <span class=\"__1 _8\"> </span>captar <span class=\"__1 _d\"></span>un <span class=\"__1 _8\"> </span>nivel <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"> </span>f<span class=\"__1 _2\"></span>ondos <span class=\"__1 _8\"> </span>l\u00edquidos <span class=\"__1 _d\"></span>suficient<span class=\"__1 _2\"></span>e <span class=\"__1 _d\"></span>para </div><div class=\"t_1 m0_1 x31 h2_1 y3c3 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">financiar <span class=\"__1 _7\"> </span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _7\"> </span>operaci<span class=\"__1 _2\"></span>ones, <span class=\"__1 _19\"> </span>fundamentalmente <span class=\"__1 _7\"> </span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _7\"> </span>seg<span class=\"__1 _2\"></span>mento <span class=\"__1 _19\"> </span>de <span class=\"__1 _7\"> </span>onco<span class=\"__1 _2\"></span>log\u00eda, <span class=\"__1 _7\"> </span>cons<span class=\"__1 _2\"></span>iderando <span class=\"__1 _19\"> </span>los <span class=\"__1 _7\"> </span>plazos </div><div class=\"t_1 m0_1 x31 h2_1 y3c4 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">previstos <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>lanzamient<span class=\"__1 _2\"></span>o <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>productos <span class=\"__1 _8\"> </span>al <span class=\"__1 _8\"> </span>mercad<span class=\"__1 _2\"></span>o, <span class=\"__1 _8\"> </span>las <span class=\"__1 _8\"> </span>necesidades <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>efectivo <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>investigaci\u00f3n <span class=\"__1 _8\"> </span>y </div><div class=\"t_1 m0_1 x31 h2_1 y3c5 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">desarrollo y los costes de <span class=\"__1 _2\"></span>las distintas fuent<span class=\"__1 _2\"></span>es de financ<span class=\"__1 _2\"></span>iaci\u00f3n.<span class=\"__1 _2\"></span> </div><div class=\"t_1 m0_1 x31 h2_1 y3c6 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x31 h2_1 y3c7 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">El Grupo hace <span class=\"__1 _3\"></span>seguimiento<span class=\"__1 _2\"></span> del <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>apital de acuerdo<span class=\"__1 _2\"></span> con el <span class=\"__1 _3\"></span>\u00edndice de apalancamiento. Este \u00edndice se calcula </div><div class=\"t_1 m0_1 x31 h2_1 y3c8 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">como <span class=\"__1 _d\"></span>la <span class=\"__1 _d\"></span>deud<span class=\"__1 _2\"></span>a <span class=\"__1 _d\"></span>neta <span class=\"__1 _d\"></span>divid<span class=\"__1 _2\"></span>ida <span class=\"__1 _d\"></span>entre <span class=\"__1 _d\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _d\"></span>capital <span class=\"__1 _d\"></span>total<span class=\"__1 _2\"></span>. <span class=\"__1 _d\"></span>La <span class=\"__1 _d\"></span>deuda <span class=\"__1 _8\"> </span>neta <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"></span>calcula <span class=\"__1 _d\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"></span>t<span class=\"__1 _2\"></span>otal <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>de<span class=\"__1 _2\"></span>udas </div><div class=\"t_1 m0_1 x31 h2_1 y23b ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">financieras <span class=\"__1 _10\"></span>(<span class=\"__1 _2\"></span>incluyendo <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _10\"></span>deudas <span class=\"__1 _c\"></span>financieras <span class=\"__1 _c\"></span>corrie<span class=\"__1 _2\"></span>ntes <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>corrie<span class=\"__1 _2\"></span>ntes, <span class=\"__1 _10\"></span>tal <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>como <span class=\"__1 _10\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>muest<span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>an <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>el </div><div class=\"t_1 m0_1 x31 h2_1 y205 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">balance <span class=\"__1 _9\"></span>consolidado) <span class=\"__1 _9\"></span>men<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>fectivo <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>equival<span class=\"__1 _2\"></span>entes <span class=\"__1 _9\"></span>al <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>fectivo <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>financ<span class=\"__1 _2\"></span>ieros. <span class=\"__1 _9\"></span>El <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>apital </div><div class=\"t_1 m0_1 x31 h2_1 y3c9 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">se <span class=\"__1 _b\"></span>calcula <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>pa<span class=\"__1 _2\"></span>trimonio <span class=\"__1 _b\"></span>neto,<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>tal <span class=\"__1 _b\"></span>y <span class=\"__1 _3\"></span>como <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>muestr<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>uentas <span class=\"__1 _b\"></span>conso<span class=\"__1 _2\"></span>lidadas, <span class=\"__1 _b\"></span>m\u00e1s la <span class=\"__1 _b\"></span>deuda <span class=\"__1 _b\"></span>neta.<span class=\"__1 _9\"></span> </div><div class=\"t_1 m0_1 x6d h8 y3ca ff4 fs4 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c w55 h45 gs65\"><div class=\"t_1 m0_1 xc ha y3cb ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Capital Total y Apalancamiento (Miles de Euros) </div></div><div class=\"c w56 h45 gs66\"><div class=\"t_1 m0_1 xc hc y3cb ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c w3a h45 gs67\"><div class=\"t_1 m0_1 xc hc y3cb ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c w55 h47 gs68\"><div class=\"t_1 m0_1 xc he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deuda financiera no corriente </div></div><div class=\"c w56 h47 gs69\"><div class=\"t_1 m0_1 x1d he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(39.865) </div></div><div class=\"c w3a h47 gs6a\"><div class=\"t_1 m0_1 x1d he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(27.036) </div></div><div class=\"c w55 h47 gs6b\"><div class=\"t_1 m0_1 xc he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deuda financiera corriente </div></div><div class=\"c w56 h47 gs6c\"><div class=\"t_1 m0_1 x1b he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(7.966) </div></div><div class=\"c w3a h47 gs6d\"><div class=\"t_1 m0_1 x1d he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(12.825) </div></div><div class=\"c w55 h47 gs6e\"><div class=\"t_1 m0_1 xc he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos por arrendamientos no corriente </div></div><div class=\"c w56 h47 gs6f\"><div class=\"t_1 m0_1 x1b he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(1.363) </div></div><div class=\"c w3a h47 gs70\"><div class=\"t_1 m0_1 x1b he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(1.828) </div></div><div class=\"c w55 h47 gs71\"><div class=\"t_1 m0_1 xc he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Pasivos por arrendamientos corriente </div></div><div class=\"c w56 h47 gs72\"><div class=\"t_1 m0_1 x1b he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(1.881) </div></div><div class=\"c w3a h47 gs73\"><div class=\"t_1 m0_1 x1b he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(1.980) </div></div><div class=\"c w55 h47 gs74\"><div class=\"t_1 m0_1 xc he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Tesorer\u00eda y equivalentes de tesorer\u00eda </div></div><div class=\"c w56 h47 gs75\"><div class=\"t_1 m0_1 x54 he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">63.239 </div></div><div class=\"c w3a h47 gs76\"><div class=\"t_1 m0_1 x54 he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">60.024 </div></div><div class=\"c w55 h47 gs77\"><div class=\"t_1 m0_1 xc he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Activos financieros no corrientes y corrientes </div></div><div class=\"c w56 h47 gs78\"><div class=\"t_1 m0_1 x54 he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">93.747 </div></div><div class=\"c w3a h47 gs79\"><div class=\"t_1 m0_1 x1d he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">108.600 </div></div><div class=\"c w55 h47 gs7a\"><div class=\"t_1 m0_1 xc hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Deuda Financiera Neta (1) </div></div><div class=\"c w56 h47 gs7b\"><div class=\"t_1 m0_1 x1d hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">105.911 </div></div><div class=\"c w3a h47 gs7c\"><div class=\"t_1 m0_1 x1d hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">124.955 </div></div><div class=\"c w55 h47 gs7d\"><div class=\"t_1 m0_1 xc hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Patrimonio neto (2) </div></div><div class=\"c w56 h47 gs7e\"><div class=\"t_1 m0_1 x53 hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(208.359) </div></div><div class=\"c w3a h47 gs7f\"><div class=\"t_1 m0_1 x53 hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(193.438) </div></div><div class=\"c w55 h47 gs80\"><div class=\"t_1 m0_1 xc hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(1)+(2) </div></div><div class=\"c w56 h47 gs81\"><div class=\"t_1 m0_1 x53 hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(102.448) </div></div><div class=\"c w3a h47 gs82\"><div class=\"t_1 m0_1 x1d hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(68.483) </div></div><div class=\"c w55 h47 gs83\"><div class=\"t_1 m0_1 xc hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Apalancamiento </div></div><div class=\"c w56 h47 gs84\"><div class=\"t_1 m0_1 x2c hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">0,00% </div></div><div class=\"c w3a h47 gs85\"><div class=\"t_1 m0_1 x2c hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">0,00%<span class=\"__1 _22\"> </span> </div></div>Durante <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>ejercicio <span class=\"__1 _9\"></span>el <span class=\"__1 _10\"></span>efectivo <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>fi<span class=\"__1 _2\"></span>nancieros <span class=\"__1 _10\"></span>(corrientes <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>no <span class=\"__1 _9\"></span>corrientes)<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>del <span class=\"__1 _2\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _9\"></span>han <span class=\"__1 _9\"></span>llevado <span class=\"__1 _9\"></span>a una <span class=\"__1 _9\"></span>tesorer\u00eda <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>as<span class=\"__1 _2\"></span>ciende <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>mi<span class=\"__1 _2\"></span>les <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>euros<span class=\"__1 _2\"></span>, <span class=\"__1 _2\"></span>imp<span class=\"__1 _2\"></span>orte <span class=\"__1 _9\"></span>superior <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>suma <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>uda <span class=\"__1 _10\"></span>m<span class=\"__1 _2\"></span>\u00e1s <span class=\"__1 _9\"></span>patrimonio <span class=\"__1 _9\"></span>neto <span class=\"__1 _9\"></span>lo que hace que, al <span class=\"__1 _2\"></span>igual que suc<span class=\"__1 _2\"></span>edi\u00f3 en 202<span class=\"__1 _2\"></span>3, no haya apa<span class=\"__1 _2\"></span>lancamiento<span class=\"__1 _2\"></span> en 2024<span class=\"__1 _22\"> </span><span class=\"lsa\">. <span class=\"__1 _2\"></span></span> 3.4.2<span class=\"ls0_1\"> E<span class=\"__1 _3\"></span>sti<span class=\"__1 _b\"></span>maci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>del<span class=\"__1 _b\"></span> val<span class=\"__1 _b\"></span>or <span class=\"__1 _3\"></span>ra<span class=\"__1 _3\"></span>zo<span class=\"__1 _3\"></span>na<span class=\"__1 _b\"></span>ble </span>Los <span class=\"__1 _7\"> </span>distintos <span class=\"__1 _7\"> </span>niveles <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>instrumentos <span class=\"__1 _7\"> </span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _7\"> </span>clasificados <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>acuerdo <span class=\"__1 _7\"> </span>al <span class=\"__1 _7\"> </span>m\u00e9todo <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>valoraci\u00f3n empleado son los <span class=\"__1 _2\"></span>siguientes:<span class=\"__1 _2\"></span> <span class=\"__1 _1d\"> </span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Nivel 1. Precios cotizad<span class=\"__1 _2\"></span>os en mercados act<span class=\"__1 _2\"></span>ivos para instrumen<span class=\"__1 _2\"></span>tos id\u00e9nticos.<span class=\"__1 _9\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Nivel <span class=\"__1 _8\"> </span>2. <span class=\"__1 _8\"> </span>Inputs <span class=\"__1 _a\"> </span>observables<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>el <span class=\"__1 _8\"> </span>instrumento,<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>ya <span class=\"__1 _8\"> </span>sea <span class=\"__1 _8\"> </span>directam<span class=\"__1 _2\"></span>ente <span class=\"__1 _8\"> </span>(precios)<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>o <span class=\"__1 _8\"> </span>indirectamente<span class=\"__1 _2\"></span> </span>(basados en precios).<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Nivel 3. Inputs que no <span class=\"__1 _2\"></span>est\u00e1n basados en<span class=\"__1 _2\"></span> dat<span class=\"__1 _2\"></span>os observables<span class=\"__1 _2\"></span> en el mercado.<span class=\"__1 _2\"></span> </span>La siguiente tabla presenta los activos y pas<span class=\"__1 _2\"></span>ivos del Grupo valorados a valor raz<span class=\"__1 _2\"></span>onable <span class=\"__1 _2\"></span><span class=\"ls8\">a </span>31 de diciembre<span class=\"__1 _2\"></span> de <span class=\"ls0_1\">2024: </span>Estimaci\u00f3n del valor razonable 2024                                (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) 2.847 - 2.847 Activos financieros a valor razonable con cambios en otro resultado global<span class=\"fc2\"> </span> - T\u00edtulos de patrimonio neto (Nota 12) 29<span class=\"ls0_1\"> </span>302<span class=\"ls0_1\"> </span>331<span class=\"ls0_1\"> </span> Total Activos 2.876 302<span class=\"ls0_1\"> </span>3.178 La siguiente tabla presenta los activos y pas<span class=\"__1 _2\"></span>ivos del Grupo valorados a valor raz<span class=\"__1 _9\"></span>onable a 31 de diciembre de 2023: Estimaci\u00f3n del valor razonable 2023                               (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) 5.968 - 5.968 Activos financieros a valor razonable con cambios en otro resultado global  - T\u00edtulos de patrimonio neto (Nota 12) 28<span class=\"ls0_1\"> </span>302<span class=\"ls0_1\"> </span>330<span class=\"ls0_1\"> </span> Total Activos 5.996 302<span class=\"ls0_1\"> </span>6.298 El <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _9\"></span>razonable <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>instrumentos <span class=\"__1 _9\"></span>fi<span class=\"__1 _2\"></span>nancieros <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>neg<span class=\"__1 _2\"></span>ocian <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>mercado<span class=\"__1 _2\"></span>s <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>basa <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>los<span class=\"__1 _2\"></span> precios <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>cotizaci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>mercado <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>la <span class=\"__1 _10\"></span>fecha <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>balance. <span class=\"__1 _10\"></span>U<span class=\"__1 _2\"></span>n <span class=\"__1 _c\"></span>mercado <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>con<span class=\"__1 _2\"></span>sidera <span class=\"__1 _10\"></span>ac<span class=\"__1 _2\"></span>tivo <span class=\"__1 _10\"></span>cuan<span class=\"__1 _2\"></span>do <span class=\"__1 _10\"></span>se puede <span class=\"__1 _b\"></span>disponer <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>los <span class=\"__1 _14\"></span>pr<span class=\"__1 _2\"></span>ecios <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cotizaci\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>forma <span class=\"__1 _14\"></span>f<span class=\"__1 _2\"></span>\u00e1<span class=\"__1 _2\"></span>cil <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>regular <span class=\"__1 _b\"></span>a <span class=\"__1 _14\"></span>tr<span class=\"__1 _2\"></span>av\u00e9s <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>bolsa, <span class=\"__1 _14\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>intermediarios financieros, <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>una <span class=\"__1 _10\"></span>inst<span class=\"__1 _2\"></span>ituci\u00f3n <span class=\"__1 _10\"></span>sectorial<span class=\"__1 _2\"></span>, <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _c\"></span>servicio <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>precios<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>o <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>u<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>organismo <span class=\"__1 _10\"></span>r<span class=\"__1 _2\"></span>egulador, <span class=\"__1 _10\"></span>y <span class=\"__1 _c\"></span>esos precios <span class=\"__1 _2\"></span>reflejan <span class=\"__1 _2\"></span>transacciones<span class=\"__1 _2\"></span> reales <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>mercado <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e producen <span class=\"__1 _2\"></span>regul<span class=\"__1 _2\"></span>armente <span class=\"__1 _2\"></span>entre <span class=\"__1 _2\"></span>partes <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>a<span class=\"__1 _9\"></span>ct\u00faan en <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>ondiciones <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>independencia <span class=\"__1 _8\"> </span>mutua. <span class=\"__1 _8\"> </span>El <span class=\"__1 _8\"> </span>precio <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>cotizaci\u00f3n <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>mercado <span class=\"__1 _8\"> </span>usado <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>activos<span class=\"__1 _2\"></span> financieros <span class=\"__1 _2\"></span>manteni<span class=\"__1 _2\"></span>dos <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>el G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>el <span class=\"__1 _9\"></span>precio <span class=\"__1 _2\"></span>comprador <span class=\"__1 _9\"></span>actual. <span class=\"__1 _9\"></span>Estos <span class=\"__1 _2\"></span>instrumentos <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>incluyen <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l nivel 1.  El <span class=\"__1 _c\"></span>valor <span class=\"__1 _d\"></span>razonable <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _c\"></span>i<span class=\"__1 _2\"></span>nstrumentos<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>financieros <span class=\"__1 _d\"></span>que <span class=\"__1 _c\"></span>no <span class=\"__1 _d\"></span>cotizan <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>un <span class=\"__1 _c\"></span>merca<span class=\"__1 _2\"></span>do <span class=\"__1 _c\"></span>act<span class=\"__1 _2\"></span>ivo <span class=\"__1 _c\"></span>(<span class=\"__1 _2\"></span>por <span class=\"__1 _c\"></span>eje<span class=\"__1 _2\"></span>mplo, derivados del mercado no <span class=\"__1 _2\"></span>oficial) se determina usand<span class=\"__1 _2\"></span>o t\u00e9cnicas de valoraci\u00f3n. L<span class=\"__1 _2\"></span>as t\u00e9cnicas de valorac<span class=\"__1 _2\"></span>i\u00f3n maximizan el <span class=\"__1 _b\"></span>uso de <span class=\"__1 _b\"></span>dat<span class=\"__1 _2\"></span>os observables <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>mercado que <span class=\"__1 _b\"></span>est\u00e9n disponibles y <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _3\"></span>basan en <span class=\"__1 _b\"></span>la <span class=\"__1 _2\"></span>menor medida posible <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>estimac<span class=\"__1 _2\"></span>iones <span class=\"__1 _c\"></span>espec\u00edficas <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>las <span class=\"__1 _10\"></span>ent<span class=\"__1 _2\"></span>idades. <span class=\"__1 _c\"></span>Si <span class=\"__1 _c\"></span>todos <span class=\"__1 _c\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>da<span class=\"__1 _2\"></span>tos <span class=\"__1 _c\"></span>significativos <span class=\"__1 _d\"></span>necesarios <span class=\"__1 _c\"></span>para calcular el valor razo<span class=\"__1 _2\"></span>nable de un instrume<span class=\"__1 _2\"></span>nto son observ<span class=\"__1 _2\"></span>ables, el instrumento se <span class=\"__1 _2\"></span>incluye en el nivel 2<span class=\"__1 _2\"></span>.<span class=\"__1 _22\"> </span>Si uno <span class=\"__1 _b\"></span>o m\u00e1s datos significativos <span class=\"__1 _b\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _3\"></span>se basan <span class=\"__1 _3\"></span>en datos de <span class=\"__1 _b\"></span>merc<span class=\"__1 _2\"></span>ado ob<span class=\"__1 _3\"></span>serva<span class=\"__1 _2\"></span>bles, el <span class=\"__1 _3\"></span>instrumento se i<span class=\"__1 _3\"></span>ncluye en el nivel 3. Se <span class=\"__1 _9\"></span>clasifica <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>instrumento <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>nivel <span class=\"__1 _9\"></span>m<span class=\"__1 _2\"></span>\u00e1s <span class=\"__1 _9\"></span>bajo <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>inputs <span class=\"__1 _9\"></span>utilizados<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>sean <span class=\"__1 _9\"></span>significativos <span class=\"__1 _9\"></span>para <span class=\"__1 _9\"></span>el<span class=\"__1 _2\"></span> conjunto del valor r<span class=\"__1 _2\"></span>azonable del instrume<span class=\"__1 _2\"></span>nto.<span class=\"__1 _2\"></span>  El <span class=\"__1 _9\"></span>valor <span class=\"__1 _10\"></span>razonable<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>t\u00edtulos <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>deu<span class=\"__1 _2\"></span>da <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>tipo <span class=\"__1 _10\"></span>fijo <span class=\"__1 _9\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>cotiza<span class=\"__1 _2\"></span>dos <span class=\"__1 _9\"></span>es<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>el <span class=\"__1 _10\"></span>precio <span class=\"__1 _10\"></span>que <span class=\"__1 _10\"></span>iguala <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>ren<span class=\"__1 _2\"></span>dimiento interno de la invers<span class=\"__1 _2\"></span>i\u00f3n al rendimiento<span class=\"__1 _2\"></span> de mercado de l<span class=\"__1 _2\"></span>a deuda p\u00fablica en<span class=\"__1 _2\"></span> cada momento<span class=\"__1 _22\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "3.4<span class=\"ls0_1\"> Ri<span class=\"__1 _b\"></span>esgo<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> li<span class=\"__1 _3\"></span>qui<span class=\"__1 _3\"></span>de<span class=\"__1 _b\"></span>z </span>Una <span class=\"__1 _c\"></span>gesti\u00f3n <span class=\"__1 _c\"></span>prud<span class=\"__1 _2\"></span>ente <span class=\"__1 _c\"></span>del <span class=\"__1 _d\"></span>riesgo <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>l<span class=\"__1 _2\"></span>iquidez <span class=\"__1 _c\"></span>implica <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>mantenimiento <span class=\"__1 _c\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>sufic<span class=\"__1 _2\"></span>iente <span class=\"__1 _c\"></span>efectivo <span class=\"__1 _c\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>valores negociables,  la  disponibilidad  de  financiaci\u00f3n  medi<span class=\"__1 _2\"></span>ante  un  importe  suf<span class=\"__1 _2\"></span>iciente  de  l\u00edneas  de  cr\u00e9dito comprometidas <span class=\"__1 _2\"></span>y tener <span class=\"__1 _2\"></span>capacidad <span class=\"__1 _2\"></span>para l<span class=\"__1 _2\"></span>iquidar posic<span class=\"__1 _2\"></span>iones en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>mercado.<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>El d<span class=\"__1 _2\"></span>epartamento d<span class=\"__1 _2\"></span>e tesorer\u00eda del <span class=\"__1 _9\"></span>Grupo <span class=\"__1 _10\"></span>tie<span class=\"__1 _2\"></span>ne <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _9\"></span>o<span class=\"__1 _2\"></span>bjetivo <span class=\"__1 _10\"></span>mantener <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>flexib<span class=\"__1 _2\"></span>ilidad <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _10\"></span>financ<span class=\"__1 _2\"></span>iaci\u00f3n <span class=\"__1 _9\"></span>me<span class=\"__1 _2\"></span>diante <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>disponibi<span class=\"__1 _2\"></span>lidad <span class=\"__1 _9\"></span>de l\u00edneas <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>r\u00e9dito, <span class=\"__1 _9\"></span>as\u00ed <span class=\"__1 _9\"></span>como<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>fondos <span class=\"__1 _9\"></span>suficie<span class=\"__1 _2\"></span>ntes <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>financieros <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>hacer <span class=\"__1 _9\"></span>frente <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>sus obligaciones, espec<span class=\"__1 _2\"></span>ialmente las del s<span class=\"__1 _2\"></span>egmento de onco<span class=\"__1 _2\"></span>log\u00eda.<span class=\"__1 _2\"></span> A <span class=\"__1 _8\"> </span>31 <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>diciembre <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>2024 <span class=\"__1 _a\"> </span>el <span class=\"__1 _8\"> </span>Grupo <span class=\"__1 _a\"> </span>dispon\u00eda <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>tesorer\u00eda <span class=\"__1 _a\"> </span>y <span class=\"__1 _8\"> </span>equivalentes <span class=\"__1 _a\"> </span>m\u00e1s <span class=\"__1 _8\"> </span>ac<span class=\"__1 _2\"></span>tivos <span class=\"__1 _8\"> </span>financieros corrientes por importe de 154.527 miles de <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>uros (162.562 miles de euros en <span class=\"__1 _b\"></span>2<span class=\"__1 _2\"></span>023) y activos financieros no corrientes por importe<span class=\"__1 _2\"></span> de 2.4<span class=\"__1 _2\"></span>59 miles de euros (<span class=\"__1 _2\"></span>6.062 m<span class=\"__1 _2\"></span>iles de euros en 2<span class=\"__1 _2\"></span>023).<span class=\"__1 _2\"></span> A <span class=\"__1 _10\"></span>31 <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>dici<span class=\"__1 _2\"></span>embre <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>2024 <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>deuda <span class=\"__1 _c\"></span>financiera <span class=\"__1 _c\"></span>corr<span class=\"__1 _2\"></span>iente <span class=\"__1 _c\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>Grupo <span class=\"__1 _c\"></span>asc<span class=\"__1 _2\"></span>end\u00eda <span class=\"__1 _10\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>9.847 <span class=\"__1 _c\"></span>miles <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>euros (14.805 <span class=\"__1 _b\"></span>m<span class=\"__1 _2\"></span>iles <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>euros en <span class=\"__1 _b\"></span>2023) y <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>euda <span class=\"__1 _3\"></span>financiera no <span class=\"__1 _b\"></span>corriente a 41.228 <span class=\"__1 _b\"></span>m<span class=\"__1 _2\"></span>iles <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>euros (28.864 miles de euros en 2023).<span class=\"__1 _2\"></span> E<span class=\"ls8\">n <span class=\"__1 _3\"></span><span class=\"ls0_1\">2024 el <span class=\"__1 _3\"></span>Grupo gener\u00f3 efectivo <span class=\"__1 _3\"></span>en las <span class=\"__1 _b\"></span>ac<span class=\"__1 _2\"></span>tividades de <span class=\"__1 _3\"></span>explotaci\u00f3n por <span class=\"__1 _3\"></span>importe de 6.915 miles <span class=\"__1 _b\"></span>de euros, </span></span>mientras que en 20<span class=\"__1 _2\"></span>23 consum<span class=\"ls15\">i\u00f3</span> flujos por <span class=\"__1 _2\"></span>importe de -<span class=\"__1 _2\"></span>13.446 mi<span class=\"__1 _2\"></span>les de euros.  En <span class=\"__1 _b\"></span>relaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _b\"></span>con la <span class=\"__1 _b\"></span>situac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _b\"></span>de liquidez <span class=\"__1 _b\"></span>del Grupo al<span class=\"__1 _b\"></span> cierre de<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>ejercicio 2024 <span class=\"__1 _b\"></span>caben se\u00f1alar <span class=\"__1 _b\"></span>los siguientes aspectos: \u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>El <span class=\"__1 _b\"></span>Grupo <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>inaliz\u00f3 <span class=\"__1 _b\"></span>2<span class=\"__1 _2\"></span>024 <span class=\"__1 _b\"></span>con una <span class=\"__1 _b\"></span>posici\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>t<span class=\"__1 _2\"></span>esorer\u00eda <span class=\"__1 _b\"></span>y equivalentes <span class=\"__1 _b\"></span>m\u00e1s <span class=\"__1 _b\"></span>act<span class=\"__1 _2\"></span>ivos <span class=\"__1 _b\"></span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>corrientes<span class=\"__1 _2\"></span> </span>por importe de 15<span class=\"__1 _2\"></span>4.527 miles de e<span class=\"__1 _2\"></span>uros. \u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>El <span class=\"__1 _2\"></span>Gr<span class=\"__1 _2\"></span>upo <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>uenta <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>l\u00edneas <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>cr\u00e9dito <span class=\"__1 _9\"></span>no <span class=\"__1 _9\"></span>dispuest<span class=\"__1 _2\"></span>as <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _9\"></span>importe<span class=\"__1 _9\"></span> <span class=\"__1 _9\"></span><span class=\"ls8\">de <span class=\"__1 _9\"></span></span>14.782 <span class=\"__1 _9\"></span>mil<span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>uros <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>31 <span class=\"__1 _9\"></span>de </span>diciembre de 202<span class=\"__1 _2\"></span>4<span class=\"lsa\">. </span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _e\"> </span>El fondo de maniobra <span class=\"__1 _2\"></span>es pos<span class=\"__1 _2\"></span>itivo en un importe de<span class=\"__1 _2\"></span> 167.554 <span class=\"__1 _2\"></span>miles de euros<span class=\"__1 _2\"></span>. </span>. El Grupo realiza <span class=\"__1 _b\"></span>un segu<span class=\"__1 _2\"></span>imiento peri\u00f3dico de sus previsiones de<span class=\"__1 _3\"></span> liquidez en <span class=\"__1 _3\"></span>funci\u00f3<span class=\"__1 _2\"></span>n de <span class=\"__1 _3\"></span>los flujos de <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>fectivo esperados, <span class=\"__1 _2\"></span>estimando l<span class=\"__1 _2\"></span>a Direc<span class=\"__1 _2\"></span>ci\u00f3n que ma<span class=\"__1 _2\"></span>ntiene sufici<span class=\"__1 _2\"></span>ente <span class=\"__1 _2\"></span>efectivo y<span class=\"__1 _2\"></span> valores <span class=\"__1 _2\"></span>negociab<span class=\"__1 _2\"></span>les, as\u00ed com<span class=\"__1 _2\"></span>o l\u00edneas<span class=\"__1 _2\"></span> de <span class=\"__1 _b\"></span>cr\u00e9dito <span class=\"__1 _b\"></span>disponibles, <span class=\"__1 _b\"></span>para <span class=\"__1 _3\"></span>hacer <span class=\"__1 _b\"></span>frente <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>sus <span class=\"__1 _b\"></span>necesida<span class=\"__1 _2\"></span>des <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>liquidez <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>compromis<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>pago <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>plazos que estima ser\u00e1n necesari<span class=\"__1 _2\"></span>os. Con <span class=\"__1 _2\"></span>u<span class=\"__1 _2\"></span>na <span class=\"__1 _9\"></span>periodicidad <span class=\"__1 _9\"></span>m\u00ednima <span class=\"__1 _9\"></span>anual, <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>direcci\u00f3n <span class=\"__1 _9\"></span>financiera <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>Socie<span class=\"__1 _2\"></span>dad <span class=\"__1 _9\"></span>pres<span class=\"__1 _2\"></span>enta <span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>administrad<span class=\"__1 _2\"></span>ores un plan de <span class=\"__1 _b\"></span>n<span class=\"__1 _2\"></span>egocio para los 5 <span class=\"__1 _3\"></span>a\u00f1os siguientes, junto con las <span class=\"__1 _b\"></span>est<span class=\"__1 _2\"></span>imaciones de flujos de <span class=\"__1 _3\"></span>caja para el <span class=\"__1 _3\"></span>siguiente<span class=\"__1 _2\"></span> a\u00f1o, <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>incluye <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>istintos <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>scenarios <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>or<span class=\"__1 _2\"></span>igen <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>apl<span class=\"__1 _2\"></span>icaci\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>recurs<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>financieros<span class=\"__1 _2\"></span>, <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>base <span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>av<span class=\"__1 _2\"></span>ance <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> las investigaciones en<span class=\"__1 _2\"></span> curso.<span class=\"__1 _2\"></span> En <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>nsecuencia, <span class=\"__1 _d\"></span>a <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>for<span class=\"__1 _2\"></span>mulaci\u00f3n <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>las <span class=\"__1 _c\"></span>presentes<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>cuentas <span class=\"__1 _c\"></span>an<span class=\"__1 _2\"></span>uales <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>onsolidadas, <span class=\"__1 _d\"></span>los <span class=\"__1 _d\"></span>Administradores consideran <span class=\"__1 _8\"> </span>que <span class=\"__1 _8\"> </span>el <span class=\"__1 _d\"></span>Grup<span class=\"__1 _2\"></span>o <span class=\"__1 _8\"> </span>cuenta <span class=\"__1 _8\"> </span>con <span class=\"__1 _d\"> </span>s<span class=\"__1 _2\"></span>uficiente <span class=\"__1 _8\"> </span>liquidez <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>afrontar <span class=\"__1 _8\"> </span>sus <span class=\"__1 _8\"> </span>proyectos <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>inves<span class=\"__1 _2\"></span>tigaci\u00f3n <span class=\"__1 _8\"> </span>y desarrollo y cumplir c<span class=\"__1 _2\"></span>on sus c<span class=\"__1 _2\"></span>ompromisos futuros de <span class=\"__1 _2\"></span>pago.<span class=\"__1 _2\"></span> La <span class=\"__1 _b\"></span>tabl<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>que se <span class=\"__1 _b\"></span>mues<span class=\"__1 _2\"></span>tra <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>continuac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _3\"></span>presenta un <span class=\"__1 _b\"></span>an\u00e1lis<span class=\"__1 _2\"></span>is <span class=\"__1 _b\"></span>de los <span class=\"__1 _b\"></span>pasivos financieros <span class=\"__1 _3\"></span>del <span class=\"__1 _b\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _3\"></span>agrupados<span class=\"__1 _2\"></span> por <span class=\"__1 _3\"></span>vencimientos de acue<span class=\"__1 _3\"></span>rdo con <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>os plazos <span class=\"__1 _b\"></span>pendi<span class=\"__1 _2\"></span>entes a <span class=\"__1 _b\"></span>la fecha de<span class=\"__1 _3\"></span> balance <span class=\"__1 _b\"></span>h<span class=\"__1 _2\"></span>asta l<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>fecha de <span class=\"__1 _3\"></span>vencimiento<span class=\"__1 _2\"></span> estipulada <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>ontrato, <span class=\"__1 _10\"></span>incluyendo <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _9\"></span>corr<span class=\"__1 _2\"></span>espondientes <span class=\"__1 _10\"></span>intereses. <span class=\"__1 _9\"></span>L<span class=\"__1 _2\"></span>os <span class=\"__1 _9\"></span>import<span class=\"__1 _2\"></span>es <span class=\"__1 _9\"></span>que <span class=\"__1 _10\"></span>se <span class=\"__1 _9\"></span>mu<span class=\"__1 _2\"></span>estran <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>la tabla <span class=\"__1 _b\"></span>corresponden <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>flujos <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>efectivo <span class=\"__1 _b\"></span>estipula<span class=\"__1 _2\"></span>dos <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>contrato, <span class=\"__1 _b\"></span>sin <span class=\"__1 _b\"></span>descontar. <span class=\"__1 _b\"></span>Al <span class=\"__1 _b\"></span>tratarse <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cantidades<span class=\"__1 _2\"></span> no descontadas, y que incluyen intereses futuros<span class=\"__1 _2\"></span>,<span class=\"__1 _2\"></span> no pueden ser cruzados con los importes reconocidos en balance en concepto <span class=\"__1 _2\"></span>de deudas financ<span class=\"__1 _2\"></span>ieras, <span class=\"__1 _2\"></span>proveedor<span class=\"__1 _2\"></span>es y otras cuentas <span class=\"__1 _2\"></span>a pagar<span class=\"__1 _22\"> </span>.<span class=\"__1 _22\"> </span>Pasivos financieros por vencimiento a 31/12/2024 (Miles de Euros)  2025<span class=\"ls0_1\"> </span>2026<span class=\"ls0_1\">-<span class=\"__1 _22\"> </span></span>2027<span class=\"ls0_1\"> </span>2028<span class=\"ls0_1\">-<span class=\"__1 _22\"> </span></span>2030<span class=\"ls0_1\"> </span>2031 en adelante Total Deudas con entidades de cr\u00e9dito y otras deudas financieras 7.966 31.021 11.013 2.059 52.059 Pasivos contractuales 3.973 7.947 7.946 - 19.866 Deudas por arrendamientos financieros  1.881 1.356 54<span class=\"ls0_1\"> </span>- 3.291 Proveedores y otras cuentas a pagar 51.578 - - - 51.578 Subvenciones - 638<span class=\"ls0_1\"> </span>517<span class=\"ls0_1\"> </span>121<span class=\"ls0_1\"> </span>1.276 Otros pasivos corrientes 13.943 - - - 13.943  Total Pasivos 79.341 40.962 19.530 2.180 142.013 Pasivos financieros por vencimiento a 31/12/2023 (Miles de Euros)  2024<span class=\"ls0_1\"> </span>2025<span class=\"ls0_1\">-<span class=\"__1 _22\"> </span></span>2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\">-<span class=\"__1 _22\"> </span></span>2029<span class=\"ls0_1\"> </span>2030 en adelante Total Deudas con entidades de cr\u00e9dito y otras deudas financieras 12.825 6.023 23.034 2.647 44.529 Pasivos contractuales 24.927 7.947 11.919 - 44.793 Deudas por arrendamientos financieros  1.980 1.675 253<span class=\"ls0_1\"> </span>- 3.908 Proveedores y otras cuentas a pagar 40.297 - - - 40.297 Subvenciones - 1.364 663<span class=\"ls0_1\"> </span>244<span class=\"ls0_1\"> </span>2.271 Otros pasivos corrientes 12.457 - - - 12.457  Total Pasivos 92.486 17.009 35.869 2.891 148.255 3.4.1<span class=\"ls0_1\"> Ge<span class=\"__1 _b\"></span>sti\u00f3n<span class=\"__1 _b\"></span> del<span class=\"__1 _b\"></span> cap<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>tal<span class=\"__1 _22\"> </span></span><span class=\"ls0_1\"><span class=\"__1 _b\"></span> </span>Hasta la fecha los objetivos<span class=\"__1 _2\"></span> del Grupo en relaci\u00f3n co<span class=\"__1 _2\"></span>n el capital son salvagu<span class=\"__1 _2\"></span>ardar la capacidad d<span class=\"__1 _2\"></span>el mismo para <span class=\"__1 _d\"></span>continu<span class=\"__1 _2\"></span>ar <span class=\"__1 _d\"></span>como <span class=\"__1 _8\"> </span>empresa <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>funcionamie<span class=\"__1 _2\"></span>nto <span class=\"__1 _d\"></span>y <span class=\"__1 _8\"> </span>captar <span class=\"__1 _d\"></span>un <span class=\"__1 _8\"> </span>nivel <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"> </span>f<span class=\"__1 _2\"></span>ondos <span class=\"__1 _8\"> </span>l\u00edquidos <span class=\"__1 _d\"></span>suficient<span class=\"__1 _2\"></span>e <span class=\"__1 _d\"></span>para financiar <span class=\"__1 _7\"> </span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _7\"> </span>operaci<span class=\"__1 _2\"></span>ones, <span class=\"__1 _19\"> </span>fundamentalmente <span class=\"__1 _7\"> </span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _7\"> </span>seg<span class=\"__1 _2\"></span>mento <span class=\"__1 _19\"> </span>de <span class=\"__1 _7\"> </span>onco<span class=\"__1 _2\"></span>log\u00eda, <span class=\"__1 _7\"> </span>cons<span class=\"__1 _2\"></span>iderando <span class=\"__1 _19\"> </span>los <span class=\"__1 _7\"> </span>plazos previstos <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>lanzamient<span class=\"__1 _2\"></span>o <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>productos <span class=\"__1 _8\"> </span>al <span class=\"__1 _8\"> </span>mercad<span class=\"__1 _2\"></span>o, <span class=\"__1 _8\"> </span>las <span class=\"__1 _8\"> </span>necesidades <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>efectivo <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>investigaci\u00f3n <span class=\"__1 _8\"> </span>y desarrollo y los costes de <span class=\"__1 _2\"></span>las distintas fuent<span class=\"__1 _2\"></span>es de financ<span class=\"__1 _2\"></span>iaci\u00f3n.<span class=\"__1 _2\"></span> El Grupo hace <span class=\"__1 _3\"></span>seguimiento<span class=\"__1 _2\"></span> del <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>apital de acuerdo<span class=\"__1 _2\"></span> con el <span class=\"__1 _3\"></span>\u00edndice de apalancamiento. Este \u00edndice se calcula como <span class=\"__1 _d\"></span>la <span class=\"__1 _d\"></span>deud<span class=\"__1 _2\"></span>a <span class=\"__1 _d\"></span>neta <span class=\"__1 _d\"></span>divid<span class=\"__1 _2\"></span>ida <span class=\"__1 _d\"></span>entre <span class=\"__1 _d\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _d\"></span>capital <span class=\"__1 _d\"></span>total<span class=\"__1 _2\"></span>. <span class=\"__1 _d\"></span>La <span class=\"__1 _d\"></span>deuda <span class=\"__1 _8\"> </span>neta <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"></span>calcula <span class=\"__1 _d\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"></span>t<span class=\"__1 _2\"></span>otal <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>de<span class=\"__1 _2\"></span>udas financieras <span class=\"__1 _10\"></span>(<span class=\"__1 _2\"></span>incluyendo <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _10\"></span>deudas <span class=\"__1 _c\"></span>financieras <span class=\"__1 _c\"></span>corrie<span class=\"__1 _2\"></span>ntes <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>corrie<span class=\"__1 _2\"></span>ntes, <span class=\"__1 _10\"></span>tal <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>como <span class=\"__1 _10\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>muest<span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>an <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>el balance <span class=\"__1 _9\"></span>consolidado) <span class=\"__1 _9\"></span>men<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>fectivo <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>equival<span class=\"__1 _2\"></span>entes <span class=\"__1 _9\"></span>al <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>fectivo <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>financ<span class=\"__1 _2\"></span>ieros. <span class=\"__1 _9\"></span>El <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>apital se <span class=\"__1 _b\"></span>calcula <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>pa<span class=\"__1 _2\"></span>trimonio <span class=\"__1 _b\"></span>neto,<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>tal <span class=\"__1 _b\"></span>y <span class=\"__1 _3\"></span>como <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>muestr<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>uentas <span class=\"__1 _b\"></span>conso<span class=\"__1 _2\"></span>lidadas, <span class=\"__1 _b\"></span>m\u00e1s la <span class=\"__1 _b\"></span>deuda <span class=\"__1 _b\"></span>neta.<span class=\"__1 _9\"></span> Capital Total y Apalancamiento (Miles de Euros) 31/12/2024 31/12/2023 Deuda financiera no corriente (39.865) (27.036) Deuda financiera corriente (7.966) (12.825) Pasivos por arrendamientos no corriente (1.363) (1.828) Pasivos por arrendamientos corriente (1.881) (1.980) Tesorer\u00eda y equivalentes de tesorer\u00eda 63.239 60.024 Activos financieros no corrientes y corrientes 93.747 108.600 Deuda Financiera Neta (1) 105.911 124.955 Patrimonio neto (2) (208.359) (193.438) (1)+(2) (102.448) (68.483) Apalancamiento 0,00% 0,00%<span class=\"__1 _22\"> </span> Durante <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>ejercicio <span class=\"__1 _9\"></span>el <span class=\"__1 _10\"></span>efectivo <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>fi<span class=\"__1 _2\"></span>nancieros <span class=\"__1 _10\"></span>(corrientes <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>no <span class=\"__1 _9\"></span>corrientes)<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>del <span class=\"__1 _2\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _9\"></span>han <span class=\"__1 _9\"></span>llevado <span class=\"__1 _9\"></span>a una <span class=\"__1 _9\"></span>tesorer\u00eda <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>as<span class=\"__1 _2\"></span>ciende <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>mi<span class=\"__1 _2\"></span>les <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>euros<span class=\"__1 _2\"></span>, <span class=\"__1 _2\"></span>imp<span class=\"__1 _2\"></span>orte <span class=\"__1 _9\"></span>superior <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>suma <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>uda <span class=\"__1 _10\"></span>m<span class=\"__1 _2\"></span>\u00e1s <span class=\"__1 _9\"></span>patrimonio <span class=\"__1 _9\"></span>neto <span class=\"__1 _9\"></span>lo que hace que, al <span class=\"__1 _2\"></span>igual que suc<span class=\"__1 _2\"></span>edi\u00f3 en 202<span class=\"__1 _2\"></span>3, no haya apa<span class=\"__1 _2\"></span>lancamiento<span class=\"__1 _2\"></span> en 2024<span class=\"__1 _22\"> </span><span class=\"lsa\">. <span class=\"__1 _2\"></span></span> 3.4.2<span class=\"ls0_1\"> E<span class=\"__1 _3\"></span>sti<span class=\"__1 _b\"></span>maci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>del<span class=\"__1 _b\"></span> val<span class=\"__1 _b\"></span>or <span class=\"__1 _3\"></span>ra<span class=\"__1 _3\"></span>zo<span class=\"__1 _3\"></span>na<span class=\"__1 _b\"></span>ble </span>Los <span class=\"__1 _7\"> </span>distintos <span class=\"__1 _7\"> </span>niveles <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>instrumentos <span class=\"__1 _7\"> </span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _7\"> </span>clasificados <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>acuerdo <span class=\"__1 _7\"> </span>al <span class=\"__1 _7\"> </span>m\u00e9todo <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>valoraci\u00f3n empleado son los <span class=\"__1 _2\"></span>siguientes:<span class=\"__1 _2\"></span> <span class=\"__1 _1d\"> </span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Nivel 1. Precios cotizad<span class=\"__1 _2\"></span>os en mercados act<span class=\"__1 _2\"></span>ivos para instrumen<span class=\"__1 _2\"></span>tos id\u00e9nticos.<span class=\"__1 _9\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Nivel <span class=\"__1 _8\"> </span>2. <span class=\"__1 _8\"> </span>Inputs <span class=\"__1 _a\"> </span>observables<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>el <span class=\"__1 _8\"> </span>instrumento,<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>ya <span class=\"__1 _8\"> </span>sea <span class=\"__1 _8\"> </span>directam<span class=\"__1 _2\"></span>ente <span class=\"__1 _8\"> </span>(precios)<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>o <span class=\"__1 _8\"> </span>indirectamente<span class=\"__1 _2\"></span> </span>(basados en precios).<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Nivel 3. Inputs que no <span class=\"__1 _2\"></span>est\u00e1n basados en<span class=\"__1 _2\"></span> dat<span class=\"__1 _2\"></span>os observables<span class=\"__1 _2\"></span> en el mercado.<span class=\"__1 _2\"></span> </span>La siguiente tabla presenta los activos y pas<span class=\"__1 _2\"></span>ivos del Grupo valorados a valor raz<span class=\"__1 _2\"></span>onable <span class=\"__1 _2\"></span><span class=\"ls8\">a </span>31 de diciembre<span class=\"__1 _2\"></span> de <span class=\"ls0_1\">2024: </span>Estimaci\u00f3n del valor razonable 2024                                (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) 2.847 - 2.847 Activos financieros a valor razonable con cambios en otro resultado global<span class=\"fc2\"> </span> - T\u00edtulos de patrimonio neto (Nota 12) 29<span class=\"ls0_1\"> </span>302<span class=\"ls0_1\"> </span>331<span class=\"ls0_1\"> </span> Total Activos 2.876 302<span class=\"ls0_1\"> </span>3.178 La siguiente tabla presenta los activos y pas<span class=\"__1 _2\"></span>ivos del Grupo valorados a valor raz<span class=\"__1 _9\"></span>onable a 31 de diciembre de 2023: Estimaci\u00f3n del valor razonable 2023                               (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) 5.968 - 5.968 Activos financieros a valor razonable con cambios en otro resultado global  - T\u00edtulos de patrimonio neto (Nota 12) 28<span class=\"ls0_1\"> </span>302<span class=\"ls0_1\"> </span>330<span class=\"ls0_1\"> </span> Total Activos 5.996 302<span class=\"ls0_1\"> </span>6.298 El <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _9\"></span>razonable <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>instrumentos <span class=\"__1 _9\"></span>fi<span class=\"__1 _2\"></span>nancieros <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>neg<span class=\"__1 _2\"></span>ocian <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>mercado<span class=\"__1 _2\"></span>s <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>basa <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>los<span class=\"__1 _2\"></span> precios <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>cotizaci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>mercado <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>la <span class=\"__1 _10\"></span>fecha <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>balance. <span class=\"__1 _10\"></span>U<span class=\"__1 _2\"></span>n <span class=\"__1 _c\"></span>mercado <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>con<span class=\"__1 _2\"></span>sidera <span class=\"__1 _10\"></span>ac<span class=\"__1 _2\"></span>tivo <span class=\"__1 _10\"></span>cuan<span class=\"__1 _2\"></span>do <span class=\"__1 _10\"></span>se puede <span class=\"__1 _b\"></span>disponer <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>los <span class=\"__1 _14\"></span>pr<span class=\"__1 _2\"></span>ecios <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cotizaci\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>forma <span class=\"__1 _14\"></span>f<span class=\"__1 _2\"></span>\u00e1<span class=\"__1 _2\"></span>cil <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>regular <span class=\"__1 _b\"></span>a <span class=\"__1 _14\"></span>tr<span class=\"__1 _2\"></span>av\u00e9s <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>bolsa, <span class=\"__1 _14\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>intermediarios financieros, <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>una <span class=\"__1 _10\"></span>inst<span class=\"__1 _2\"></span>ituci\u00f3n <span class=\"__1 _10\"></span>sectorial<span class=\"__1 _2\"></span>, <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _c\"></span>servicio <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>precios<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>o <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>u<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>organismo <span class=\"__1 _10\"></span>r<span class=\"__1 _2\"></span>egulador, <span class=\"__1 _10\"></span>y <span class=\"__1 _c\"></span>esos precios <span class=\"__1 _2\"></span>reflejan <span class=\"__1 _2\"></span>transacciones<span class=\"__1 _2\"></span> reales <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>mercado <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e producen <span class=\"__1 _2\"></span>regul<span class=\"__1 _2\"></span>armente <span class=\"__1 _2\"></span>entre <span class=\"__1 _2\"></span>partes <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>a<span class=\"__1 _9\"></span>ct\u00faan en <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>ondiciones <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>independencia <span class=\"__1 _8\"> </span>mutua. <span class=\"__1 _8\"> </span>El <span class=\"__1 _8\"> </span>precio <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>cotizaci\u00f3n <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>mercado <span class=\"__1 _8\"> </span>usado <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>activos<span class=\"__1 _2\"></span> financieros <span class=\"__1 _2\"></span>manteni<span class=\"__1 _2\"></span>dos <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>el G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>el <span class=\"__1 _9\"></span>precio <span class=\"__1 _2\"></span>comprador <span class=\"__1 _9\"></span>actual. <span class=\"__1 _9\"></span>Estos <span class=\"__1 _2\"></span>instrumentos <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>incluyen <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l nivel 1.  El <span class=\"__1 _c\"></span>valor <span class=\"__1 _d\"></span>razonable <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _c\"></span>i<span class=\"__1 _2\"></span>nstrumentos<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>financieros <span class=\"__1 _d\"></span>que <span class=\"__1 _c\"></span>no <span class=\"__1 _d\"></span>cotizan <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>un <span class=\"__1 _c\"></span>merca<span class=\"__1 _2\"></span>do <span class=\"__1 _c\"></span>act<span class=\"__1 _2\"></span>ivo <span class=\"__1 _c\"></span>(<span class=\"__1 _2\"></span>por <span class=\"__1 _c\"></span>eje<span class=\"__1 _2\"></span>mplo, derivados del mercado no <span class=\"__1 _2\"></span>oficial) se determina usand<span class=\"__1 _2\"></span>o t\u00e9cnicas de valoraci\u00f3n. L<span class=\"__1 _2\"></span>as t\u00e9cnicas de valorac<span class=\"__1 _2\"></span>i\u00f3n maximizan el <span class=\"__1 _b\"></span>uso de <span class=\"__1 _b\"></span>dat<span class=\"__1 _2\"></span>os observables <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>mercado que <span class=\"__1 _b\"></span>est\u00e9n disponibles y <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _3\"></span>basan en <span class=\"__1 _b\"></span>la <span class=\"__1 _2\"></span>menor medida posible <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>estimac<span class=\"__1 _2\"></span>iones <span class=\"__1 _c\"></span>espec\u00edficas <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>las <span class=\"__1 _10\"></span>ent<span class=\"__1 _2\"></span>idades. <span class=\"__1 _c\"></span>Si <span class=\"__1 _c\"></span>todos <span class=\"__1 _c\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>da<span class=\"__1 _2\"></span>tos <span class=\"__1 _c\"></span>significativos <span class=\"__1 _d\"></span>necesarios <span class=\"__1 _c\"></span>para calcular el valor razo<span class=\"__1 _2\"></span>nable de un instrume<span class=\"__1 _2\"></span>nto son observ<span class=\"__1 _2\"></span>ables, el instrumento se <span class=\"__1 _2\"></span>incluye en el nivel 2<span class=\"__1 _2\"></span>.<span class=\"__1 _22\"> </span><span class=\"__1 _9\"></span> Si uno <span class=\"__1 _b\"></span>o m\u00e1s datos significativos <span class=\"__1 _b\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _3\"></span>se basan <span class=\"__1 _3\"></span>en datos de <span class=\"__1 _b\"></span>merc<span class=\"__1 _2\"></span>ado ob<span class=\"__1 _3\"></span>serva<span class=\"__1 _2\"></span>bles, el <span class=\"__1 _3\"></span>instrumento se i<span class=\"__1 _3\"></span>ncluye en el nivel 3. Se <span class=\"__1 _9\"></span>clasifica <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>instrumento <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>nivel <span class=\"__1 _9\"></span>m<span class=\"__1 _2\"></span>\u00e1s <span class=\"__1 _9\"></span>bajo <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>inputs <span class=\"__1 _9\"></span>utilizados<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>sean <span class=\"__1 _9\"></span>significativos <span class=\"__1 _9\"></span>para <span class=\"__1 _9\"></span>el<span class=\"__1 _2\"></span> conjunto del valor r<span class=\"__1 _2\"></span>azonable del instrume<span class=\"__1 _2\"></span>nto.<span class=\"__1 _2\"></span>  El <span class=\"__1 _9\"></span>valor <span class=\"__1 _10\"></span>razonable<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>t\u00edtulos <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>deu<span class=\"__1 _2\"></span>da <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>tipo <span class=\"__1 _10\"></span>fijo <span class=\"__1 _9\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>cotiza<span class=\"__1 _2\"></span>dos <span class=\"__1 _9\"></span>es<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>el <span class=\"__1 _10\"></span>precio <span class=\"__1 _10\"></span>que <span class=\"__1 _10\"></span>iguala <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>ren<span class=\"__1 _2\"></span>dimiento interno de la invers<span class=\"__1 _2\"></span>i\u00f3n al rendimiento<span class=\"__1 _2\"></span> de mercado de l<span class=\"__1 _2\"></span>a deuda p\u00fablica en<span class=\"__1 _2\"></span> cada momento<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "3.4.1<span class=\"ls0_1\"> Ge<span class=\"__1 _b\"></span>sti\u00f3n<span class=\"__1 _b\"></span> del<span class=\"__1 _b\"></span> cap<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>tal<span class=\"__1 _22\"> </span></span><span class=\"ls0_1\"><span class=\"__1 _b\"></span> </span>Hasta la fecha los objetivos<span class=\"__1 _2\"></span> del Grupo en relaci\u00f3n co<span class=\"__1 _2\"></span>n el capital son salvagu<span class=\"__1 _2\"></span>ardar la capacidad d<span class=\"__1 _2\"></span>el mismo para <span class=\"__1 _d\"></span>continu<span class=\"__1 _2\"></span>ar <span class=\"__1 _d\"></span>como <span class=\"__1 _8\"> </span>empresa <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>funcionamie<span class=\"__1 _2\"></span>nto <span class=\"__1 _d\"></span>y <span class=\"__1 _8\"> </span>captar <span class=\"__1 _d\"></span>un <span class=\"__1 _8\"> </span>nivel <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"> </span>f<span class=\"__1 _2\"></span>ondos <span class=\"__1 _8\"> </span>l\u00edquidos <span class=\"__1 _d\"></span>suficient<span class=\"__1 _2\"></span>e <span class=\"__1 _d\"></span>para financiar <span class=\"__1 _7\"> </span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _7\"> </span>operaci<span class=\"__1 _2\"></span>ones, <span class=\"__1 _19\"> </span>fundamentalmente <span class=\"__1 _7\"> </span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _7\"> </span>seg<span class=\"__1 _2\"></span>mento <span class=\"__1 _19\"> </span>de <span class=\"__1 _7\"> </span>onco<span class=\"__1 _2\"></span>log\u00eda, <span class=\"__1 _7\"> </span>cons<span class=\"__1 _2\"></span>iderando <span class=\"__1 _19\"> </span>los <span class=\"__1 _7\"> </span>plazos previstos <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>lanzamient<span class=\"__1 _2\"></span>o <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>productos <span class=\"__1 _8\"> </span>al <span class=\"__1 _8\"> </span>mercad<span class=\"__1 _2\"></span>o, <span class=\"__1 _8\"> </span>las <span class=\"__1 _8\"> </span>necesidades <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>efectivo <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>investigaci\u00f3n <span class=\"__1 _8\"> </span>y desarrollo y los costes de <span class=\"__1 _2\"></span>las distintas fuent<span class=\"__1 _2\"></span>es de financ<span class=\"__1 _2\"></span>iaci\u00f3n.<span class=\"__1 _2\"></span> El Grupo hace <span class=\"__1 _3\"></span>seguimiento<span class=\"__1 _2\"></span> del <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>apital de acuerdo<span class=\"__1 _2\"></span> con el <span class=\"__1 _3\"></span>\u00edndice de apalancamiento. Este \u00edndice se calcula como <span class=\"__1 _d\"></span>la <span class=\"__1 _d\"></span>deud<span class=\"__1 _2\"></span>a <span class=\"__1 _d\"></span>neta <span class=\"__1 _d\"></span>divid<span class=\"__1 _2\"></span>ida <span class=\"__1 _d\"></span>entre <span class=\"__1 _d\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _d\"></span>capital <span class=\"__1 _d\"></span>total<span class=\"__1 _2\"></span>. <span class=\"__1 _d\"></span>La <span class=\"__1 _d\"></span>deuda <span class=\"__1 _8\"> </span>neta <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"></span>calcula <span class=\"__1 _d\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"></span>t<span class=\"__1 _2\"></span>otal <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>de<span class=\"__1 _2\"></span>udas financieras <span class=\"__1 _10\"></span>(<span class=\"__1 _2\"></span>incluyendo <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _10\"></span>deudas <span class=\"__1 _c\"></span>financieras <span class=\"__1 _c\"></span>corrie<span class=\"__1 _2\"></span>ntes <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>corrie<span class=\"__1 _2\"></span>ntes, <span class=\"__1 _10\"></span>tal <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>como <span class=\"__1 _10\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>muest<span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>an <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>el balance <span class=\"__1 _9\"></span>consolidado) <span class=\"__1 _9\"></span>men<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>fectivo <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>equival<span class=\"__1 _2\"></span>entes <span class=\"__1 _9\"></span>al <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>fectivo <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>financ<span class=\"__1 _2\"></span>ieros. <span class=\"__1 _9\"></span>El <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>apital se <span class=\"__1 _b\"></span>calcula <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>pa<span class=\"__1 _2\"></span>trimonio <span class=\"__1 _b\"></span>neto,<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>tal <span class=\"__1 _b\"></span>y <span class=\"__1 _3\"></span>como <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>muestr<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>uentas <span class=\"__1 _b\"></span>conso<span class=\"__1 _2\"></span>lidadas, <span class=\"__1 _b\"></span>m\u00e1s la <span class=\"__1 _b\"></span>deuda <span class=\"__1 _b\"></span>neta.<span class=\"__1 _9\"></span> Capital Total y Apalancamiento (Miles de Euros) 31/12/2024 31/12/2023 Deuda financiera no corriente (39.865) (27.036) Deuda financiera corriente (7.966) (12.825) Pasivos por arrendamientos no corriente (1.363) (1.828) Pasivos por arrendamientos corriente (1.881) (1.980) Tesorer\u00eda y equivalentes de tesorer\u00eda 63.239 60.024 Activos financieros no corrientes y corrientes 93.747 108.600 Deuda Financiera Neta (1) 105.911 124.955 Patrimonio neto (2) (208.359) (193.438) (1)+(2) (102.448) (68.483) Apalancamiento 0,00% 0,00%<span class=\"__1 _22\"> </span>Durante <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>ejercicio <span class=\"__1 _9\"></span>el <span class=\"__1 _10\"></span>efectivo <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>fi<span class=\"__1 _2\"></span>nancieros <span class=\"__1 _10\"></span>(corrientes <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>no <span class=\"__1 _9\"></span>corrientes)<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>del <span class=\"__1 _2\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _9\"></span>han <span class=\"__1 _9\"></span>llevado <span class=\"__1 _9\"></span>a una <span class=\"__1 _9\"></span>tesorer\u00eda <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>as<span class=\"__1 _2\"></span>ciende <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>mi<span class=\"__1 _2\"></span>les <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>euros<span class=\"__1 _2\"></span>, <span class=\"__1 _2\"></span>imp<span class=\"__1 _2\"></span>orte <span class=\"__1 _9\"></span>superior <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>suma <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>uda <span class=\"__1 _10\"></span>m<span class=\"__1 _2\"></span>\u00e1s <span class=\"__1 _9\"></span>patrimonio <span class=\"__1 _9\"></span>neto <span class=\"__1 _9\"></span>lo que hace que, al <span class=\"__1 _2\"></span>igual que suc<span class=\"__1 _2\"></span>edi\u00f3 en 202<span class=\"__1 _2\"></span>3, no haya apa<span class=\"__1 _2\"></span>lancamiento<span class=\"__1 _2\"></span> en 2024<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "3.4.1<span class=\"ls0_1\"> Ge<span class=\"__1 _b\"></span>sti\u00f3n<span class=\"__1 _b\"></span> del<span class=\"__1 _b\"></span> cap<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>tal<span class=\"__1 _22\"> </span></span>Hasta la fecha los objetivos<span class=\"__1 _2\"></span> del Grupo en relaci\u00f3n co<span class=\"__1 _2\"></span>n el capital son salvagu<span class=\"__1 _2\"></span>ardar la capacidad d<span class=\"__1 _2\"></span>el mismo para <span class=\"__1 _d\"></span>continu<span class=\"__1 _2\"></span>ar <span class=\"__1 _d\"></span>como <span class=\"__1 _8\"> </span>empresa <span class=\"__1 _8\"> </span>en <span class=\"__1 _d\"></span>funcionamie<span class=\"__1 _2\"></span>nto <span class=\"__1 _d\"></span>y <span class=\"__1 _8\"> </span>captar <span class=\"__1 _d\"></span>un <span class=\"__1 _8\"> </span>nivel <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"> </span>f<span class=\"__1 _2\"></span>ondos <span class=\"__1 _8\"> </span>l\u00edquidos <span class=\"__1 _d\"></span>suficient<span class=\"__1 _2\"></span>e <span class=\"__1 _d\"></span>para financiar <span class=\"__1 _7\"> </span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _7\"> </span>operaci<span class=\"__1 _2\"></span>ones, <span class=\"__1 _19\"> </span>fundamentalmente <span class=\"__1 _7\"> </span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _7\"> </span>seg<span class=\"__1 _2\"></span>mento <span class=\"__1 _19\"> </span>de <span class=\"__1 _7\"> </span>onco<span class=\"__1 _2\"></span>log\u00eda, <span class=\"__1 _7\"> </span>cons<span class=\"__1 _2\"></span>iderando <span class=\"__1 _19\"> </span>los <span class=\"__1 _7\"> </span>plazos previstos <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>lanzamient<span class=\"__1 _2\"></span>o <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>productos <span class=\"__1 _8\"> </span>al <span class=\"__1 _8\"> </span>mercad<span class=\"__1 _2\"></span>o, <span class=\"__1 _8\"> </span>las <span class=\"__1 _8\"> </span>necesidades <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>efectivo <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>investigaci\u00f3n <span class=\"__1 _8\"> </span>y desarrollo y los costes de <span class=\"__1 _2\"></span>las distintas fuent<span class=\"__1 _2\"></span>es de financ<span class=\"__1 _2\"></span>iaci\u00f3n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "3.4.2<span class=\"ls0_1\"> E<span class=\"__1 _3\"></span>sti<span class=\"__1 _b\"></span>maci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>del<span class=\"__1 _b\"></span> val<span class=\"__1 _b\"></span>or <span class=\"__1 _3\"></span>ra<span class=\"__1 _3\"></span>zo<span class=\"__1 _3\"></span>na<span class=\"__1 _b\"></span>ble </span>Los <span class=\"__1 _7\"> </span>distintos <span class=\"__1 _7\"> </span>niveles <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>instrumentos <span class=\"__1 _7\"> </span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _7\"> </span>clasificados <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>acuerdo <span class=\"__1 _7\"> </span>al <span class=\"__1 _7\"> </span>m\u00e9todo <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>valoraci\u00f3n empleado son los <span class=\"__1 _2\"></span>siguientes:<span class=\"__1 _2\"></span> <span class=\"__1 _1d\"> </span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Nivel 1. Precios cotizad<span class=\"__1 _2\"></span>os en mercados act<span class=\"__1 _2\"></span>ivos para instrumen<span class=\"__1 _2\"></span>tos id\u00e9nticos.<span class=\"__1 _9\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Nivel <span class=\"__1 _8\"> </span>2. <span class=\"__1 _8\"> </span>Inputs <span class=\"__1 _a\"> </span>observables<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>el <span class=\"__1 _8\"> </span>instrumento,<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>ya <span class=\"__1 _8\"> </span>sea <span class=\"__1 _8\"> </span>directam<span class=\"__1 _2\"></span>ente <span class=\"__1 _8\"> </span>(precios)<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>o <span class=\"__1 _8\"> </span>indirectamente<span class=\"__1 _2\"></span> </span>(basados en precios).<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Nivel 3. Inputs que no <span class=\"__1 _2\"></span>est\u00e1n basados en<span class=\"__1 _2\"></span> dat<span class=\"__1 _2\"></span>os observables<span class=\"__1 _2\"></span> en el mercado.<span class=\"__1 _2\"></span> </span>La siguiente tabla presenta los activos y pas<span class=\"__1 _2\"></span>ivos del Grupo valorados a valor raz<span class=\"__1 _2\"></span>onable <span class=\"__1 _2\"></span><span class=\"ls8\">a </span>31 de diciembre<span class=\"__1 _2\"></span> de <span class=\"ls0_1\">2024: </span>Estimaci\u00f3n del valor razonable 2024                                (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) 2.847 - 2.847 Activos financieros a valor razonable con cambios en otro resultado global<span class=\"fc2\"> </span> - T\u00edtulos de patrimonio neto (Nota 12) 29<span class=\"ls0_1\"> </span>302<span class=\"ls0_1\"> </span>331<span class=\"ls0_1\"> </span> Total Activos 2.876 302<span class=\"ls0_1\"> </span>3.178 La siguiente tabla presenta los activos y pas<span class=\"__1 _2\"></span>ivos del Grupo valorados a valor raz<span class=\"__1 _9\"></span>onable a 31 de diciembre de 2023: Estimaci\u00f3n del valor razonable 2023                               (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) 5.968 - 5.968 Activos financieros a valor razonable con cambios en otro resultado global  - T\u00edtulos de patrimonio neto (Nota 12) 28<span class=\"ls0_1\"> </span>302<span class=\"ls0_1\"> </span>330<span class=\"ls0_1\"> </span> Total Activos 5.996 302<span class=\"ls0_1\"> </span>6.298 El <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _9\"></span>razonable <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>instrumentos <span class=\"__1 _9\"></span>fi<span class=\"__1 _2\"></span>nancieros <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>neg<span class=\"__1 _2\"></span>ocian <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>mercado<span class=\"__1 _2\"></span>s <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>basa <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>los<span class=\"__1 _2\"></span> precios <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>cotizaci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>mercado <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>la <span class=\"__1 _10\"></span>fecha <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>balance. <span class=\"__1 _10\"></span>U<span class=\"__1 _2\"></span>n <span class=\"__1 _c\"></span>mercado <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>con<span class=\"__1 _2\"></span>sidera <span class=\"__1 _10\"></span>ac<span class=\"__1 _2\"></span>tivo <span class=\"__1 _10\"></span>cuan<span class=\"__1 _2\"></span>do <span class=\"__1 _10\"></span>se puede <span class=\"__1 _b\"></span>disponer <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>los <span class=\"__1 _14\"></span>pr<span class=\"__1 _2\"></span>ecios <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cotizaci\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>forma <span class=\"__1 _14\"></span>f<span class=\"__1 _2\"></span>\u00e1<span class=\"__1 _2\"></span>cil <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>regular <span class=\"__1 _b\"></span>a <span class=\"__1 _14\"></span>tr<span class=\"__1 _2\"></span>av\u00e9s <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>bolsa, <span class=\"__1 _14\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>intermediarios financieros, <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>una <span class=\"__1 _10\"></span>inst<span class=\"__1 _2\"></span>ituci\u00f3n <span class=\"__1 _10\"></span>sectorial<span class=\"__1 _2\"></span>, <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _c\"></span>servicio <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>precios<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>o <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>u<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>organismo <span class=\"__1 _10\"></span>r<span class=\"__1 _2\"></span>egulador, <span class=\"__1 _10\"></span>y <span class=\"__1 _c\"></span>esos precios <span class=\"__1 _2\"></span>reflejan <span class=\"__1 _2\"></span>transacciones<span class=\"__1 _2\"></span> reales <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>mercado <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e producen <span class=\"__1 _2\"></span>regul<span class=\"__1 _2\"></span>armente <span class=\"__1 _2\"></span>entre <span class=\"__1 _2\"></span>partes <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>a<span class=\"__1 _9\"></span>ct\u00faan en <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>ondiciones <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>independencia <span class=\"__1 _8\"> </span>mutua. <span class=\"__1 _8\"> </span>El <span class=\"__1 _8\"> </span>precio <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>cotizaci\u00f3n <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>mercado <span class=\"__1 _8\"> </span>usado <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>activos<span class=\"__1 _2\"></span> financieros <span class=\"__1 _2\"></span>manteni<span class=\"__1 _2\"></span>dos <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>el G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>el <span class=\"__1 _9\"></span>precio <span class=\"__1 _2\"></span>comprador <span class=\"__1 _9\"></span>actual. <span class=\"__1 _9\"></span>Estos <span class=\"__1 _2\"></span>instrumentos <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>incluyen <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l nivel 1.  El <span class=\"__1 _c\"></span>valor <span class=\"__1 _d\"></span>razonable <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _c\"></span>i<span class=\"__1 _2\"></span>nstrumentos<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>financieros <span class=\"__1 _d\"></span>que <span class=\"__1 _c\"></span>no <span class=\"__1 _d\"></span>cotizan <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>un <span class=\"__1 _c\"></span>merca<span class=\"__1 _2\"></span>do <span class=\"__1 _c\"></span>act<span class=\"__1 _2\"></span>ivo <span class=\"__1 _c\"></span>(<span class=\"__1 _2\"></span>por <span class=\"__1 _c\"></span>eje<span class=\"__1 _2\"></span>mplo, derivados del mercado no <span class=\"__1 _2\"></span>oficial) se determina usand<span class=\"__1 _2\"></span>o t\u00e9cnicas de valoraci\u00f3n. L<span class=\"__1 _2\"></span>as t\u00e9cnicas de valorac<span class=\"__1 _2\"></span>i\u00f3n maximizan el <span class=\"__1 _b\"></span>uso de <span class=\"__1 _b\"></span>dat<span class=\"__1 _2\"></span>os observables <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>mercado que <span class=\"__1 _b\"></span>est\u00e9n disponibles y <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _3\"></span>basan en <span class=\"__1 _b\"></span>la <span class=\"__1 _2\"></span>menor medida posible <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>estimac<span class=\"__1 _2\"></span>iones <span class=\"__1 _c\"></span>espec\u00edficas <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>las <span class=\"__1 _10\"></span>ent<span class=\"__1 _2\"></span>idades. <span class=\"__1 _c\"></span>Si <span class=\"__1 _c\"></span>todos <span class=\"__1 _c\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>da<span class=\"__1 _2\"></span>tos <span class=\"__1 _c\"></span>significativos <span class=\"__1 _d\"></span>necesarios <span class=\"__1 _c\"></span>para calcular el valor razo<span class=\"__1 _2\"></span>nable de un instrume<span class=\"__1 _2\"></span>nto son observ<span class=\"__1 _2\"></span>ables, el instrumento se <span class=\"__1 _2\"></span>incluye en el nivel 2<span class=\"__1 _2\"></span>.<span class=\"__1 _22\"> </span>Si uno <span class=\"__1 _b\"></span>o m\u00e1s datos significativos <span class=\"__1 _b\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _3\"></span>se basan <span class=\"__1 _3\"></span>en datos de <span class=\"__1 _b\"></span>merc<span class=\"__1 _2\"></span>ado ob<span class=\"__1 _3\"></span>serva<span class=\"__1 _2\"></span>bles, el <span class=\"__1 _3\"></span>instrumento se i<span class=\"__1 _3\"></span>ncluye en el nivel 3. Se <span class=\"__1 _9\"></span>clasifica <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>instrumento <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>nivel <span class=\"__1 _9\"></span>m<span class=\"__1 _2\"></span>\u00e1s <span class=\"__1 _9\"></span>bajo <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>inputs <span class=\"__1 _9\"></span>utilizados<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>sean <span class=\"__1 _9\"></span>significativos <span class=\"__1 _9\"></span>para <span class=\"__1 _9\"></span>el<span class=\"__1 _2\"></span> conjunto del valor r<span class=\"__1 _2\"></span>azonable del instrume<span class=\"__1 _2\"></span>nto.<span class=\"__1 _2\"></span>  El <span class=\"__1 _9\"></span>valor <span class=\"__1 _10\"></span>razonable<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>t\u00edtulos <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>deu<span class=\"__1 _2\"></span>da <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>tipo <span class=\"__1 _10\"></span>fijo <span class=\"__1 _9\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>cotiza<span class=\"__1 _2\"></span>dos <span class=\"__1 _9\"></span>es<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>el <span class=\"__1 _10\"></span>precio <span class=\"__1 _10\"></span>que <span class=\"__1 _10\"></span>iguala <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>ren<span class=\"__1 _2\"></span>dimiento interno de la invers<span class=\"__1 _2\"></span>i\u00f3n al rendimiento<span class=\"__1 _2\"></span> de mercado de l<span class=\"__1 _2\"></span>a deuda p\u00fablica en<span class=\"__1 _2\"></span> cada momento<span class=\"__1 _22\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "3.4.2<span class=\"ls0_1\"> E<span class=\"__1 _3\"></span>sti<span class=\"__1 _b\"></span>maci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _3\"></span>del<span class=\"__1 _b\"></span> val<span class=\"__1 _b\"></span>or <span class=\"__1 _3\"></span>ra<span class=\"__1 _3\"></span>zo<span class=\"__1 _3\"></span>na<span class=\"__1 _b\"></span>ble </span>Los <span class=\"__1 _7\"> </span>distintos <span class=\"__1 _7\"> </span>niveles <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>instrumentos <span class=\"__1 _7\"> </span>financieros<span class=\"__1 _2\"></span> <span class=\"__1 _7\"> </span>clasificados <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>acuerdo <span class=\"__1 _7\"> </span>al <span class=\"__1 _7\"> </span>m\u00e9todo <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>valoraci\u00f3n empleado son los <span class=\"__1 _2\"></span>siguientes:<span class=\"__1 _2\"></span> <span class=\"__1 _1d\"> </span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Nivel 1. Precios cotizad<span class=\"__1 _2\"></span>os en mercados act<span class=\"__1 _2\"></span>ivos para instrumen<span class=\"__1 _2\"></span>tos id\u00e9nticos.<span class=\"__1 _9\"></span> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Nivel <span class=\"__1 _8\"> </span>2. <span class=\"__1 _8\"> </span>Inputs <span class=\"__1 _a\"> </span>observables<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>el <span class=\"__1 _8\"> </span>instrumento,<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>ya <span class=\"__1 _8\"> </span>sea <span class=\"__1 _8\"> </span>directam<span class=\"__1 _2\"></span>ente <span class=\"__1 _8\"> </span>(precios)<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>o <span class=\"__1 _8\"> </span>indirectamente<span class=\"__1 _2\"></span> </span>(basados en precios).<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Nivel 3. Inputs que no <span class=\"__1 _2\"></span>est\u00e1n basados en<span class=\"__1 _2\"></span> dat<span class=\"__1 _2\"></span>os observables<span class=\"__1 _2\"></span> en el mercado.<span class=\"__1 _2\"></span> </span>La siguiente tabla presenta los activos y pas<span class=\"__1 _2\"></span>ivos del Grupo valorados a valor raz<span class=\"__1 _2\"></span>onable <span class=\"__1 _2\"></span><span class=\"ls8\">a </span>31 de diciembre<span class=\"__1 _2\"></span> de <span class=\"ls0_1\">2024: </span>Estimaci\u00f3n del valor razonable 2024                                (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) 2.847 - 2.847 Activos financieros a valor razonable con cambios en otro resultado global<span class=\"fc2\"> </span> - T\u00edtulos de patrimonio neto (Nota 12) 29<span class=\"ls0_1\"> </span>302<span class=\"ls0_1\"> </span>331<span class=\"ls0_1\"> </span> Total Activos 2.876 302<span class=\"ls0_1\"> </span>3.178 La siguiente tabla presenta los activos y pas<span class=\"__1 _2\"></span>ivos del Grupo valorados a valor raz<span class=\"__1 _9\"></span>onable a 31 de diciembre de 2023: <div class=\"c w5d h4d gs87\"><div class=\"t_1 m0_1 xc hc y3fa ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Estimaci\u00f3n del valor razonable 2023                               </div><div class=\"t_1 m0_1 xc hc y3fb ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Miles de Euros) </div></div><div class=\"c w5e h4d gs88\"><div class=\"t_1 m0_1 x18 hc y3fd ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Nivel 1 </div></div><div class=\"c w5f h4d gs89\"><div class=\"t_1 m0_1 x18 hc y3fd ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Nivel 3 </div></div><div class=\"c w5e h4d gs8a\"><div class=\"t_1 m0_1 x13 hc y3fd ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c w5d h4b gs8b\"><div class=\"t_1 m0_1 xc hc y3ed ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Activos financieros a valor razonable con cambios </div><div class=\"t_1 m0_1 xc hc y34 ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">en p\u00e9rdidas y ganancias </div></div><div class=\"c w5d h4f gs8c\"><div class=\"t_1 m0_1 xc he y401 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Activos financieros a plazo (Nota 10) </div></div><div class=\"c w5e h4f gs8d\"><div class=\"t_1 m0_1 x1d he y401 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">5.968 </div></div><div class=\"c w5f h4f gs8e\"><div class=\"t_1 m0_1 x9a he y401 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w5e h4f gs8f\"><div class=\"t_1 m0_1 x1d hc y401 ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">5.968 </div></div><div class=\"c w5d h4c gs90\"><div class=\"t_1 m0_1 xc hc y3f1 ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Activos financieros a valor razonable con cambios </div><div class=\"t_1 m0_1 xc hc y34 ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">en otro resultado global </div></div><div class=\"c w5d h4f gs91\"><div class=\"t_1 m0_1 xc he y405 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\"> - T\u00edtulos de patrimonio neto (Nota 12) </div></div><div class=\"c w5e h4f gs92\"><div class=\"t_1 m0_1 x1e he y405 ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">28<span class=\"ls0_1\"> </span></div></div><div class=\"c w5f h4f gs93\"><div class=\"t_1 m0_1 x2c he y405 ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">302<span class=\"ls0_1\"> </span></div></div><div class=\"c w5e h4f gs94\"><div class=\"t_1 m0_1 x2c hc y405 ff3 fs5 fc0_1 sc0_1 ls3 ws0_1\">330<span class=\"ls0_1\"> </span></div></div><div class=\"c w5d h4f gs95\"><div class=\"t_1 m0_1 xc hc y401 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\"> Total Activos </div></div><div class=\"c w5e h4f gs96\"><div class=\"t_1 m0_1 x1d hc y401 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">5.996 </div></div><div class=\"c w5f h4f gs97\"><div class=\"t_1 m0_1 x2c hc y401 ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">302<span class=\"ls0_1\"> </span></div></div><div class=\"c w5e h4f gs98\"><div class=\"t_1 m0_1 x1d hc y401 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">6.298 </div></div><div class=\"c w1_1 h0_1 gs99\"><div class=\"t_1 m0_1 x31 h2_1 y407 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x31 h2_1 y408 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _9\"></span>razonable <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>instrumentos <span class=\"__1 _9\"></span>fi<span class=\"__1 _2\"></span>nancieros <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>neg<span class=\"__1 _2\"></span>ocian <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>mercado<span class=\"__1 _2\"></span>s <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>basa <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>los<span class=\"__1 _2\"></span> </div><div class=\"t_1 m0_1 x31 h2_1 y409 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">precios <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>cotizaci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>mercado <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>la <span class=\"__1 _10\"></span>fecha <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>balance. <span class=\"__1 _10\"></span>U<span class=\"__1 _2\"></span>n <span class=\"__1 _c\"></span>mercado <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>con<span class=\"__1 _2\"></span>sidera <span class=\"__1 _10\"></span>ac<span class=\"__1 _2\"></span>tivo <span class=\"__1 _10\"></span>cuan<span class=\"__1 _2\"></span>do <span class=\"__1 _10\"></span>se </div><div class=\"t_1 m0_1 x31 h2_1 y40a ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">puede <span class=\"__1 _b\"></span>disponer <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>los <span class=\"__1 _14\"></span>pr<span class=\"__1 _2\"></span>ecios <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cotizaci\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>forma <span class=\"__1 _14\"></span>f<span class=\"__1 _2\"></span>\u00e1<span class=\"__1 _2\"></span>cil <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>regular <span class=\"__1 _b\"></span>a <span class=\"__1 _14\"></span>tr<span class=\"__1 _2\"></span>av\u00e9s <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>bolsa, <span class=\"__1 _14\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>intermediarios </div><div class=\"t_1 m0_1 x31 h2_1 y40b ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">financieros, <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>una <span class=\"__1 _10\"></span>inst<span class=\"__1 _2\"></span>ituci\u00f3n <span class=\"__1 _10\"></span>sectorial<span class=\"__1 _2\"></span>, <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>un <span class=\"__1 _c\"></span>servicio <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>precios<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>o <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>u<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>organismo <span class=\"__1 _10\"></span>r<span class=\"__1 _2\"></span>egulador, <span class=\"__1 _10\"></span>y <span class=\"__1 _c\"></span>esos </div><div class=\"t_1 m0_1 x31 h2_1 y40c ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">precios <span class=\"__1 _2\"></span>reflejan <span class=\"__1 _2\"></span>transacciones<span class=\"__1 _2\"></span> reales <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>mercado <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e producen <span class=\"__1 _2\"></span>regul<span class=\"__1 _2\"></span>armente <span class=\"__1 _2\"></span>entre <span class=\"__1 _2\"></span>partes <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>a<span class=\"__1 _9\"></span>ct\u00faan </div><div class=\"t_1 m0_1 x31 h2_1 y40d ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">en <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>ondiciones <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>independencia <span class=\"__1 _8\"> </span>mutua. <span class=\"__1 _8\"> </span>El <span class=\"__1 _8\"> </span>precio <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>cotizaci\u00f3n <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>mercado <span class=\"__1 _8\"> </span>usado <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>activos<span class=\"__1 _2\"></span> </div><div class=\"t_1 m0_1 x31 h2_1 y40e ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">financieros <span class=\"__1 _2\"></span>manteni<span class=\"__1 _2\"></span>dos <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>el G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>el <span class=\"__1 _9\"></span>precio <span class=\"__1 _2\"></span>comprador <span class=\"__1 _9\"></span>actual. <span class=\"__1 _9\"></span>Estos <span class=\"__1 _2\"></span>instrumentos <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>incluyen <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>l </div><div class=\"t_1 m0_1 x31 h2_1 y40f ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">nivel 1.  </div><div class=\"t_1 m0_1 x31 h2_1 y410 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x31 h2_1 y411 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">El <span class=\"__1 _c\"></span>valor <span class=\"__1 _d\"></span>razonable <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _c\"></span>i<span class=\"__1 _2\"></span>nstrumentos<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>financieros <span class=\"__1 _d\"></span>que <span class=\"__1 _c\"></span>no <span class=\"__1 _d\"></span>cotizan <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>un <span class=\"__1 _c\"></span>merca<span class=\"__1 _2\"></span>do <span class=\"__1 _c\"></span>act<span class=\"__1 _2\"></span>ivo <span class=\"__1 _c\"></span>(<span class=\"__1 _2\"></span>por <span class=\"__1 _c\"></span>eje<span class=\"__1 _2\"></span>mplo, </div><div class=\"t_1 m0_1 x31 h2_1 y412 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">derivados del mercado no <span class=\"__1 _2\"></span>oficial) se determina usand<span class=\"__1 _2\"></span>o t\u00e9cnicas de valoraci\u00f3n. L<span class=\"__1 _2\"></span>as t\u00e9cnicas de valorac<span class=\"__1 _2\"></span>i\u00f3n </div><div class=\"t_1 m0_1 x31 h2_1 y413 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">maximizan el <span class=\"__1 _b\"></span>uso de <span class=\"__1 _b\"></span>dat<span class=\"__1 _2\"></span>os observables <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>mercado que <span class=\"__1 _b\"></span>est\u00e9n disponibles y <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _3\"></span>basan en <span class=\"__1 _b\"></span>la <span class=\"__1 _2\"></span>menor medida </div><div class=\"t_1 m0_1 x31 h2_1 y414 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">posible <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>estimac<span class=\"__1 _2\"></span>iones <span class=\"__1 _c\"></span>espec\u00edficas <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>las <span class=\"__1 _10\"></span>ent<span class=\"__1 _2\"></span>idades. <span class=\"__1 _c\"></span>Si <span class=\"__1 _c\"></span>todos <span class=\"__1 _c\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>da<span class=\"__1 _2\"></span>tos <span class=\"__1 _c\"></span>significativos <span class=\"__1 _d\"></span>necesarios <span class=\"__1 _c\"></span>para </div><div class=\"t_1 m0_1 x31 h2_1 y415 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">calcular el valor razo<span class=\"__1 _2\"></span>nable de un instrume<span class=\"__1 _2\"></span>nto son observ<span class=\"__1 _2\"></span>ables, el instrumento se <span class=\"__1 _2\"></span>incluye en el nivel 2<span class=\"__1 _2\"></span>.<span class=\"__1 _22\"> </span><span class=\"__1 _9\"></span> </div><div class=\"t_1 m0_1 x31 h2_1 y416 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div>Si uno <span class=\"__1 _b\"></span>o m\u00e1s datos significativos <span class=\"__1 _b\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _3\"></span>se basan <span class=\"__1 _3\"></span>en datos de <span class=\"__1 _b\"></span>merc<span class=\"__1 _2\"></span>ado ob<span class=\"__1 _3\"></span>serva<span class=\"__1 _2\"></span>bles, el <span class=\"__1 _3\"></span>instrumento se i<span class=\"__1 _3\"></span>ncluye en el nivel 3. Se <span class=\"__1 _9\"></span>clasifica <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>instrumento <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>nivel <span class=\"__1 _9\"></span>m<span class=\"__1 _2\"></span>\u00e1s <span class=\"__1 _9\"></span>bajo <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>inputs <span class=\"__1 _9\"></span>utilizados<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>sean <span class=\"__1 _9\"></span>significativos <span class=\"__1 _9\"></span>para <span class=\"__1 _9\"></span>el<span class=\"__1 _2\"></span> conjunto del valor r<span class=\"__1 _2\"></span>azonable del instrume<span class=\"__1 _2\"></span>nto.<span class=\"__1 _2\"></span>  El <span class=\"__1 _9\"></span>valor <span class=\"__1 _10\"></span>razonable<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>t\u00edtulos <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>deu<span class=\"__1 _2\"></span>da <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>tipo <span class=\"__1 _10\"></span>fijo <span class=\"__1 _9\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>cotiza<span class=\"__1 _2\"></span>dos <span class=\"__1 _9\"></span>es<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>el <span class=\"__1 _10\"></span>precio <span class=\"__1 _10\"></span>que <span class=\"__1 _10\"></span>iguala <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>ren<span class=\"__1 _2\"></span>dimiento interno de la invers<span class=\"__1 _2\"></span>i\u00f3n al rendimiento<span class=\"__1 _2\"></span> de mercado de l<span class=\"__1 _2\"></span>a deuda p\u00fablica en<span class=\"__1 _2\"></span> cada momento<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "4.<span class=\"ls0_1\"> <span class=\"__1 _7\"> </span>ESTI<span class=\"__1 _3\"></span>MA<span class=\"__1 _3\"></span>CIO<span class=\"__1 _3\"></span>NES<span class=\"__1 _b\"></span> Y <span class=\"__1 _3\"></span>JUI<span class=\"__1 _b\"></span>CIOS<span class=\"__1 _3\"></span> CO<span class=\"__1 _3\"></span>NTA<span class=\"__1 _3\"></span>BLE<span class=\"__1 _b\"></span>S </span>La<span class=\"__1 _3\"></span>s <span class=\"__1 _d\"></span>hi<span class=\"__1 _b\"></span>p\u00f3te<span class=\"__1 _b\"></span>sis <span class=\"__1 _c\"></span>y <span class=\"__1 _d\"></span>est<span class=\"__1 _3\"></span>im<span class=\"__1 _3\"></span>aci<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>re<span class=\"__1 _3\"></span>visa<span class=\"__1 _b\"></span>n <span class=\"__1 _d\"></span>pe<span class=\"__1 _b\"></span>ri\u00f3d<span class=\"__1 _3\"></span>ica<span class=\"__1 _b\"></span>men<span class=\"__1 _b\"></span>te <span class=\"__1 _c\"></span>y <span class=\"__1 _d\"></span>est\u00e1<span class=\"__1 _b\"></span>n <span class=\"__1 _d\"></span>ba<span class=\"__1 _3\"></span>sad<span class=\"__1 _b\"></span>as <span class=\"__1 _d\"></span>en<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>exper<span class=\"__1 _3\"></span>ie<span class=\"__1 _b\"></span>ncia<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>hi<span class=\"__1 _b\"></span>st\u00f3ri<span class=\"__1 _b\"></span>ca <span class=\"__1 _d\"></span>y <span class=\"__1 _c\"></span>otro<span class=\"__1 _b\"></span>s fa<span class=\"__1 _3\"></span>cto<span class=\"__1 _b\"></span>res,<span class=\"__1 _3\"></span> <span class=\"__1 _7\"> </span>incl<span class=\"__1 _b\"></span>uida<span class=\"__1 _b\"></span>s <span class=\"__1 _19\"> </span>e<span class=\"__1 _3\"></span>xpe<span class=\"__1 _b\"></span>ctat<span class=\"__1 _b\"></span>ivas <span class=\"__1 _7\"> </span>de<span class=\"__1 _b\"></span> <span class=\"__1 _19\"> </span>fu<span class=\"__1 _b\"></span>turo<span class=\"__1 _3\"></span> <span class=\"__1 _7\"> </span>o <span class=\"__1 _19\"> </span>a<span class=\"__1 _b\"></span>conte<span class=\"__1 _b\"></span>cim<span class=\"__1 _b\"></span>ient<span class=\"__1 _b\"></span>os <span class=\"__1 _7\"> </span>futu<span class=\"__1 _b\"></span>ros <span class=\"__1 _7\"> </span>que<span class=\"__1 _3\"></span> <span class=\"__1 _7\"> </span>se <span class=\"__1 _7\"> </span>con<span class=\"__1 _3\"></span>sid<span class=\"__1 _b\"></span>eran<span class=\"__1 _3\"></span> <span class=\"__1 _7\"> </span>razon<span class=\"__1 _b\"></span>able<span class=\"__1 _b\"></span>s <span class=\"__1 _19\"> </span>b<span class=\"__1 _b\"></span>ajo<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>rmi<span class=\"__1 _b\"></span>nada<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>ci<span class=\"__1 _3\"></span>rcun<span class=\"__1 _b\"></span>sta<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>as.<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>L<span class=\"__1 _3\"></span>os <span class=\"__1 _14\"></span>resu<span class=\"__1 _b\"></span>ltad<span class=\"__1 _b\"></span>os <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>dich<span class=\"__1 _3\"></span>os <span class=\"__1 _14\"></span>ac<span class=\"__1 _3\"></span>ont<span class=\"__1 _b\"></span>ecim<span class=\"__1 _b\"></span>ient<span class=\"__1 _b\"></span>os <span class=\"__1 _14\"></span>pued<span class=\"__1 _b\"></span>en <span class=\"__1 _14\"></span>dif<span class=\"__1 _3\"></span>eri<span class=\"__1 _b\"></span>r <span class=\"__1 _b\"></span>de <span class=\"__1 _14\"></span>la<span class=\"__1 _3\"></span>s <span class=\"__1 _14\"></span>previ<span class=\"__1 _b\"></span>sion<span class=\"__1 _b\"></span>es <span class=\"__1 _14\"></span>inic<span class=\"__1 _b\"></span>iale<span class=\"__1 _b\"></span>s. Rec<span class=\"__1 _b\"></span>onoci<span class=\"__1 _b\"></span>mie<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>o d<span class=\"__1 _b\"></span>e i<span class=\"__1 _3\"></span>ng<span class=\"__1 _3\"></span>reso<span class=\"__1 _b\"></span>s p<span class=\"__1 _3\"></span>or <span class=\"__1 _b\"></span>acue<span class=\"__1 _3\"></span>rdo<span class=\"__1 _b\"></span>s de<span class=\"__1 _b\"></span> li<span class=\"__1 _3\"></span>cen<span class=\"__1 _b\"></span>cias <span class=\"__1 _b\"></span>y/o<span class=\"__1 _b\"></span> co-de<span class=\"__1 _b\"></span>sarr<span class=\"__1 _3\"></span>ol<span class=\"__1 _3\"></span>lo<span class=\"__1 _b\"></span> (v\u00e9<span class=\"__1 _3\"></span>ase<span class=\"__1 _b\"></span> Not<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span><span class=\"ls2\">2.23.2<span class=\"ls0_1\">) </span></span>El<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>seg<span class=\"__1 _3\"></span>me<span class=\"__1 _3\"></span>nto<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span> onco<span class=\"__1 _b\"></span>log<span class=\"__1 _3\"></span>\u00eda d<span class=\"__1 _b\"></span>el Gru<span class=\"__1 _b\"></span>po ce<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span>bra<span class=\"__1 _b\"></span> cont<span class=\"__1 _3\"></span>rat<span class=\"__1 _b\"></span>os d<span class=\"__1 _3\"></span>e li<span class=\"__1 _b\"></span>cenci<span class=\"__1 _b\"></span>a o co-de<span class=\"__1 _b\"></span>sarr<span class=\"__1 _3\"></span>ol<span class=\"__1 _3\"></span>lo<span class=\"__1 _3\"></span>, o<span class=\"__1 _3\"></span> am<span class=\"__1 _3\"></span>bo<span class=\"__1 _3\"></span>s, co<span class=\"__1 _3\"></span>n te<span class=\"__1 _b\"></span>rcero<span class=\"__1 _b\"></span>s. Ta<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span>s con<span class=\"__1 _b\"></span>trat<span class=\"__1 _3\"></span>os <span class=\"__1 _7\"> </span>ge<span class=\"__1 _3\"></span>ner<span class=\"__1 _b\"></span>alme<span class=\"__1 _b\"></span>nte <span class=\"__1 _7\"> </span>co<span class=\"__1 _b\"></span>ntem<span class=\"__1 _b\"></span>plan<span class=\"__1 _b\"></span> <span class=\"__1 _19\"> </span>m\u00fal<span class=\"__1 _b\"></span>tip<span class=\"__1 _b\"></span>les <span class=\"__1 _7\"> </span>ele<span class=\"__1 _3\"></span>ment<span class=\"__1 _b\"></span>os <span class=\"__1 _7\"> </span>y <span class=\"__1 _19\"> </span>l<span class=\"__1 _b\"></span>os <span class=\"__1 _7\"> </span>ing<span class=\"__1 _3\"></span>reso<span class=\"__1 _b\"></span>s <span class=\"__1 _19\"> </span>a<span class=\"__1 _b\"></span>soci<span class=\"__1 _b\"></span>ado<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"> </span>a <span class=\"__1 _7\"> </span>los <span class=\"__1 _7\"> </span>mi<span class=\"__1 _3\"></span>smo<span class=\"__1 _b\"></span>s <span class=\"__1 _19\"> </span>d<span class=\"__1 _3\"></span>ebe<span class=\"__1 _b\"></span>n cor<span class=\"__1 _3\"></span>rel<span class=\"__1 _b\"></span>aci<span class=\"__1 _b\"></span>onar<span class=\"__1 _3\"></span>se <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>los <span class=\"__1 _3\"></span>co<span class=\"__1 _3\"></span>st<span class=\"__1 _b\"></span>es y <span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>cont<span class=\"__1 _b\"></span>rapa<span class=\"__1 _3\"></span>rti<span class=\"__1 _b\"></span>das <span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>sati<span class=\"__1 _b\"></span>sface<span class=\"__1 _b\"></span>r po<span class=\"__1 _b\"></span>r el<span class=\"__1 _b\"></span> Gru<span class=\"__1 _b\"></span>po. El<span class=\"__1 _b\"></span> Grupo<span class=\"__1 _b\"></span> tie<span class=\"__1 _3\"></span>ne en<span class=\"__1 _b\"></span> cuen<span class=\"__1 _b\"></span>ta una<span class=\"__1 _b\"></span> seri<span class=\"__1 _3\"></span>e d<span class=\"__1 _3\"></span>e co<span class=\"__1 _b\"></span>nsid<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>a la h<span class=\"__1 _b\"></span>ora de a<span class=\"__1 _b\"></span>nali<span class=\"__1 _b\"></span>zar lo<span class=\"__1 _b\"></span>s cont<span class=\"__1 _b\"></span>rato<span class=\"__1 _3\"></span>s de<span class=\"__1 _b\"></span> lice<span class=\"__1 _b\"></span>ncia<span class=\"__1 _3\"></span>, d<span class=\"__1 _3\"></span>esa<span class=\"__1 _b\"></span>rroll<span class=\"__1 _b\"></span>o y co<span class=\"__1 _b\"></span>mer<span class=\"__1 _b\"></span>cial<span class=\"__1 _3\"></span>iza<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span>, la<span class=\"__1 _b\"></span>s cu<span class=\"__1 _b\"></span>ales<span class=\"__1 _3\"></span> es<span class=\"__1 _3\"></span>t\u00e1<span class=\"__1 _3\"></span>n d<span class=\"__1 _b\"></span>esc<span class=\"__1 _b\"></span>rita<span class=\"__1 _3\"></span>s e<span class=\"__1 _b\"></span>n la<span class=\"__1 _b\"></span> Not<span class=\"__1 _b\"></span>a <span class=\"ls2\">2.23.2</span>. Act<span class=\"__1 _b\"></span>ivos <span class=\"__1 _b\"></span>por<span class=\"__1 _3\"></span> i<span class=\"__1 _3\"></span>mp<span class=\"__1 _3\"></span>ue<span class=\"__1 _3\"></span>sto<span class=\"__1 _3\"></span>s d<span class=\"__1 _b\"></span>ifer<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span>s (<span class=\"__1 _b\"></span>v\u00e9ase<span class=\"__1 _b\"></span> Not<span class=\"__1 _3\"></span>a <span class=\"ls2\">2.20</span>)<span class=\"__1 _b\"></span> La<span class=\"__1 _3\"></span>s en<span class=\"__1 _b\"></span>tida<span class=\"__1 _b\"></span>des e<span class=\"__1 _3\"></span>spa<span class=\"__1 _b\"></span>\u00f1ola<span class=\"__1 _b\"></span>s del<span class=\"__1 _b\"></span> Grupo<span class=\"__1 _b\"></span> tie<span class=\"__1 _3\"></span>nen<span class=\"__1 _b\"></span> base<span class=\"__1 _b\"></span>s imp<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>ibl<span class=\"__1 _b\"></span>es ne<span class=\"__1 _3\"></span>ga<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>vas si<span class=\"__1 _b\"></span>gnif<span class=\"__1 _b\"></span>icat<span class=\"__1 _b\"></span>ivas<span class=\"ls16\">, </span>cr\u00e9d<span class=\"__1 _b\"></span>itos<span class=\"__1 _b\"></span> fisc<span class=\"__1 _3\"></span>al<span class=\"__1 _b\"></span>es sin<span class=\"__1 _b\"></span> apli<span class=\"__1 _b\"></span>car<span class=\"__1 _b\"></span> y d<span class=\"__1 _b\"></span>educ<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span>nes,<span class=\"__1 _b\"></span> as\u00ed <span class=\"__1 _b\"></span>com<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>otr<span class=\"__1 _b\"></span>as d<span class=\"__1 _b\"></span>ifer<span class=\"__1 _b\"></span>enci<span class=\"__1 _3\"></span>as <span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>mp<span class=\"__1 _3\"></span>or<span class=\"__1 _3\"></span>ari<span class=\"__1 _b\"></span>as d<span class=\"__1 _b\"></span>edu<span class=\"__1 _3\"></span>cib<span class=\"__1 _b\"></span>les <span class=\"__1 _b\"></span>(Nota<span class=\"__1 _b\"></span> <span class=\"ls2\">22</span>). <span class=\"__1 _3\"></span> La principal fuente de<span class=\"__1 _3\"></span> informaci\u00f3n para evaluar la recuperabilidad de los activos por <span class=\"__1 _3\"></span>impuesto diferido son las proyecciones de beneficios<span class=\"__1 _2\"></span> fiscales esperados.<span class=\"__1 _2\"></span> Para el c\u00e1lculo de estos beneficios esperados \u00fanicamente<span class=\"__1 _2\"></span> se toman en considerac<span class=\"__1 _2\"></span>i\u00f3n compuest<span class=\"__1 _2\"></span>os en fase III<span class=\"__1 _2\"></span> de desarr<span class=\"__1 _2\"></span>ollo cl\u00ednico, que son<span class=\"__1 _2\"></span> aquellos que se enc<span class=\"__1 _2\"></span>uentran en la etapa <span class=\"ls17\">m\u00e1s</span> <span class=\"__1 _2\"></span>avanzada de <span class=\"__1 _2\"></span>desarrollo y que por ta<span class=\"__1 _2\"></span>nto c<span class=\"__1 _2\"></span>uentan con un<span class=\"__1 _2\"></span>a probabilida<span class=\"__1 _2\"></span>d de \u00e9xi<span class=\"lsa\">to<span class=\"__1 _2\"></span></span> mayor.  El <span class=\"__1 _b\"></span>Grupo <span class=\"__1 _14\"></span>eva<span class=\"__1 _2\"></span>l\u00faa <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>recuperabilidad <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>activos <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>impuestos <span class=\"__1 _b\"></span>diferidos <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>base <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>estimaciones <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>beneficios futuros <span class=\"__1 _d\"></span>sujetos <span class=\"__1 _d\"></span>a <span class=\"__1 _d\"></span>imposici\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>un <span class=\"__1 _d\"></span>plazo <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>cinco <span class=\"__1 _d\"></span>a\u00f1os. <span class=\"__1 _d\"></span>La <span class=\"__1 _d\"></span>recuperab<span class=\"__1 _2\"></span>ilidad <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>los <span class=\"__1 _d\"></span>activos <span class=\"__1 _d\"></span>por <span class=\"__1 _d\"></span>impuestos diferidos <span class=\"__1 _2\"></span>depend<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>\u00fal<span class=\"__1 _2\"></span>tima <span class=\"__1 _2\"></span>instancia <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>capac<span class=\"__1 _2\"></span>idad <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>Gru<span class=\"__1 _2\"></span>po <span class=\"__1 _2\"></span>para <span class=\"__1 _2\"></span>g<span class=\"__1 _2\"></span>enerar <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>uficientes <span class=\"__1 _2\"></span>b<span class=\"__1 _2\"></span>eneficios <span class=\"__1 _2\"></span>sujet<span class=\"__1 _2\"></span>os a <span class=\"__1 _b\"></span>imposici\u00f3n <span class=\"__1 _b\"></span>durante <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>per\u00edodos <span class=\"__1 _b\"></span>en <span class=\"__1 _14\"></span>q<span class=\"__1 _2\"></span>ue <span class=\"__1 _b\"></span>estos <span class=\"__1 _b\"></span>impuestos <span class=\"__1 _b\"></span>diferidos <span class=\"__1 _b\"></span>son <span class=\"__1 _b\"></span>deducibles. <span class=\"__1 _b\"></span>Los <span class=\"__1 _b\"></span>cambios <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>futuras tasas <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>impu<span class=\"__1 _2\"></span>estos <span class=\"__1 _9\"></span>o <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>expectativa <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>generaci\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>benefic<span class=\"__1 _2\"></span>ios <span class=\"__1 _9\"></span>sujetos <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>imposici\u00f3n <span class=\"__1 _9\"></span>para <span class=\"__1 _10\"></span>recuperar <span class=\"__1 _10\"></span>el valor contable d<span class=\"__1 _2\"></span>e los activ<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>por impuestos <span class=\"__1 _2\"></span>diferidos pueden <span class=\"__1 _2\"></span>derivar e<span class=\"__1 _2\"></span>n cambios <span class=\"__1 _2\"></span>en el importe <span class=\"__1 _2\"></span>de activos<span class=\"__1 _2\"></span> por impuestos diferidos re<span class=\"__1 _2\"></span>gistrados.<span class=\"__1 _2\"></span> Las <span class=\"__1 _2\"></span>pri<span class=\"__1 _2\"></span>ncipales <span class=\"__1 _9\"></span>hip\u00f3tesis <span class=\"__1 _9\"></span>te<span class=\"__1 _2\"></span>nidas <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>uenta <span class=\"__1 _9\"></span>para <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>\u00e1lculo <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>beneficios <span class=\"__1 _9\"></span>futur<span class=\"__1 _2\"></span>os <span class=\"__1 _9\"></span>esperados <span class=\"__1 _9\"></span>y<span class=\"__1 _9\"></span>, <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>tanto, de <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>recuper<span class=\"__1 _2\"></span>abilidad <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>los <span class=\"__1 _c\"></span>cr\u00e9ditos <span class=\"__1 _c\"></span>fiscal<span class=\"__1 _2\"></span>es <span class=\"__1 _c\"></span>generados<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>por <span class=\"__1 _c\"></span>las <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>ntidades <span class=\"__1 _c\"></span>que <span class=\"__1 _d\"></span>pertenecen <span class=\"__1 _c\"></span>al <span class=\"__1 _d\"></span>Grupo <span class=\"__1 _c\"></span>fiscal espa\u00f1ol son las sigu<span class=\"__1 _2\"></span>ientes:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>La <span class=\"__1 _7\"> </span>fuente <span class=\"__1 _19\"> </span>de  i<span class=\"__1 _2\"></span>nformaci\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _7\"> </span>para <span class=\"__1 _7\"> </span>preparar<span class=\"__1 _2\"></span> <span class=\"__1 _7\"> </span>la <span class=\"__1 _7\"> </span>pres<span class=\"__1 _2\"></span>upuestaci\u00f3n <span class=\"__1 _7\"> </span>fisca<span class=\"__1 _2\"></span>l <span class=\"__1 _7\"> </span>consiste <span class=\"__1 _19\"> </span>en <span class=\"__1 _7\"> </span>el <span class=\"__1 _7\"> </span>presupuesto </span>presentado al Consejo d<span class=\"__1 _2\"></span>e Administrac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>En <span class=\"__1 _10\"></span>relaci\u00f3n <span class=\"__1 _c\"></span>con <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>egmen<span class=\"__1 _2\"></span>to <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>onco<span class=\"__1 _2\"></span>log\u00eda, <span class=\"__1 _c\"></span>las <span class=\"__1 _10\"></span>principales <span class=\"__1 _c\"></span>variables <span class=\"__1 _c\"></span>utilizadas <span class=\"__1 _10\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>las <span class=\"__1 _10\"></span>proy<span class=\"__1 _2\"></span>ecciones </span>son:  a)<span class=\"ls0_1\"> <span class=\"__1 _17\"> </span>probabilidad asignada<span class=\"__1 _2\"></span> a los desarrollos en curso (a los ingresos esperados de cada producto<span class=\"__1 _2\"></span> </span>en <span class=\"__1 _15\"> </span>desarro<span class=\"__1 _2\"></span>llo <span class=\"__1 _15\"> </span>se <span class=\"__1 _1a\"> </span>le <span class=\"__1 _1a\"> </span>asignan <span class=\"__1 _15\"> </span>pr<span class=\"__1 _2\"></span>obabilidad<span class=\"__1 _2\"></span>es <span class=\"__1 _15\"> </span>de <span class=\"__1 _1a\"> </span>ocurrencia <span class=\"__1 _1a\"> </span>derivados <span class=\"__1 _1a\"> </span>de <span class=\"__1 _1a\"> </span>estadio <span class=\"__1 _15\"> </span>d<span class=\"__1 _2\"></span>e investigaciones en curs<span class=\"__1 _2\"></span>o),<span class=\"__1 _2\"></span> b)<span class=\"ls0_1\"> <span class=\"__1 _17\"> </span> precio estimado de ve<span class=\"__1 _2\"></span>nta y<span class=\"__1 _2\"></span>,  </span>c)<span class=\"ls0_1\"> <span class=\"__1 _16\"> </span>porcentaje <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>penetrac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>funci\u00f3n <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>n\u00famero <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>pac<span class=\"__1 _2\"></span>ientes <span class=\"__1 _9\"></span>susceptibl<span class=\"__1 _2\"></span>es <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>ser <span class=\"__1 _9\"></span>tratados </span>con el producto en d<span class=\"__1 _2\"></span>esarrollo<span class=\"__1 _22\"> </span>El plan fiscal, adem\u00e1s<span class=\"__1 _2\"></span>, ha tomad<span class=\"__1 _2\"></span>o como hip\u00f3tesis m<span class=\"__1 _2\"></span>\u00e1s relevantes:<span class=\"__1 _2\"></span> a)<span class=\"ls0_1\"> <span class=\"__1 _17\"> </span>Crecimiento <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>ventas <span class=\"__1 _c\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>el <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>egmento <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>oncolog\u00eda <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _10\"></span>un <span class=\"__1 _c\"></span>prom<span class=\"__1 _2\"></span>edio <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>39<span class=\"__1 _2\"></span>,</span>98<span class=\"ls0_1\"> <span class=\"__1 _c\"></span>%. <span class=\"__1 _c\"></span>Dicho </span>crecimiento <span class=\"__1 _8\"> </span>viene <span class=\"__1 _a\"> </span>explicad<span class=\"__1 _2\"></span>o <span class=\"__1 _8\"> </span>principalmente <span class=\"__1 _a\"> </span>por <span class=\"__1 _8\"> </span>las <span class=\"__1 _a\"> </span>buenas <span class=\"__1 _8\"> </span>exp<span class=\"__1 _2\"></span>ectativas <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>ventas <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>e<span class=\"__1 _2\"></span>l mercado <span class=\"__1 _10\"></span>americano <span class=\"__1 _c\"></span>por <span class=\"__1 _10\"></span>parte <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>n<span class=\"__1 _2\"></span>uestro <span class=\"__1 _10\"></span>socio <span class=\"__1 _10\"></span>y <span class=\"__1 _d\"></span>el <span class=\"__1 _10\"></span>potencial <span class=\"__1 _10\"></span>inicio <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>omercial<span class=\"__1 _2\"></span>izaci\u00f3n <span class=\"__1 _10\"></span>en Europa del compues<span class=\"__1 _2\"></span>to lurbinected<span class=\"__1 _2\"></span>ina actualmente en<span class=\"__1 _2\"></span> l<span class=\"__1 _2\"></span>as \u00faltimas fases de<span class=\"__1 _2\"></span> desarrollo. <span class=\"__1 _2\"></span> b)<span class=\"ls0_1\"> <span class=\"__1 _17\"> </span> Crecimiento <span class=\"__1 _b\"></span>sostenido <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>gastos <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>ex<span class=\"__1 _2\"></span>plotaci\u00f3n <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>promedio <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span><span class=\"ls8\">10<span class=\"ls0_1\">,</span>54<span class=\"ls0_1\"> <span class=\"__1 _b\"></span>% <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>segmento </span></span></span>de oncolog\u00eda. <span class=\"__1 _2\"></span> Va<span class=\"__1 _3\"></span>ri<span class=\"__1 _3\"></span>aci<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>con <span class=\"__1 _9\"></span>resp<span class=\"__1 _3\"></span>ec<span class=\"__1 _3\"></span>to<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>hip<span class=\"__1 _b\"></span>\u00f3tes<span class=\"__1 _3\"></span>is <span class=\"__1 _9\"></span>uti<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>zadas<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>Dire<span class=\"__1 _b\"></span>cci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>esti<span class=\"__1 _b\"></span>maci\u00f3<span class=\"__1 _b\"></span>n <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>bene<span class=\"__1 _b\"></span>fici<span class=\"__1 _3\"></span>os <span class=\"__1 _9\"></span>futu<span class=\"__1 _b\"></span>ros<span class=\"__1 _b\"></span> suje<span class=\"__1 _b\"></span>tos<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>imp<span class=\"__1 _3\"></span>osi<span class=\"__1 _b\"></span>ci\u00f3<span class=\"__1 _3\"></span>n, <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>esp<span class=\"__1 _b\"></span>ecia<span class=\"__1 _b\"></span>l <span class=\"__1 _9\"></span>con<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>la<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>hip<span class=\"__1 _3\"></span>\u00f3t<span class=\"__1 _3\"></span>esi<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>uti<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>zada<span class=\"__1 _3\"></span>s <span class=\"__1 _9\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>segm<span class=\"__1 _b\"></span>ento<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>Onco<span class=\"__1 _b\"></span>log<span class=\"__1 _3\"></span>\u00eda<span class=\"__1 _3\"></span>, <span class=\"__1 _2\"></span>podr<span class=\"__1 _3\"></span>\u00eda<span class=\"__1 _3\"></span>n <span class=\"__1 _2\"></span>afec<span class=\"__1 _3\"></span>ta<span class=\"__1 _b\"></span>r <span class=\"__1 _9\"></span>de<span class=\"__1 _b\"></span> fo<span class=\"__1 _3\"></span>rma<span class=\"__1 _b\"></span> sig<span class=\"__1 _3\"></span>ni<span class=\"__1 _3\"></span>fi<span class=\"__1 _3\"></span>cat<span class=\"__1 _b\"></span>iva <span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>lo<span class=\"__1 _3\"></span>s i<span class=\"__1 _b\"></span>mport<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>reco<span class=\"__1 _b\"></span>noci<span class=\"__1 _3\"></span>dos<span class=\"__1 _b\"></span> com<span class=\"__1 _b\"></span>o ac<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>vos <span class=\"__1 _b\"></span>por <span class=\"__1 _3\"></span>im<span class=\"__1 _b\"></span>puest<span class=\"__1 _b\"></span>os d<span class=\"__1 _3\"></span>if<span class=\"__1 _3\"></span>eri<span class=\"__1 _b\"></span>dos<span class=\"__1 _3\"></span>. <span class=\"__1 _b\"></span>Los <span class=\"__1 _3\"></span>pri<span class=\"__1 _b\"></span>ncip<span class=\"__1 _b\"></span>ales<span class=\"__1 _3\"></span> cri<span class=\"__1 _3\"></span>ter<span class=\"__1 _b\"></span>ios <span class=\"__1 _b\"></span>que<span class=\"__1 _b\"></span> af<span class=\"__1 _3\"></span>ect<span class=\"__1 _b\"></span>an <span class=\"__1 _d\"></span>a <span class=\"__1 _d\"></span>esta<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>esti<span class=\"__1 _b\"></span>maci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _8\"> </span>so<span class=\"__1 _b\"></span>n <span class=\"__1 _8\"> </span>e<span class=\"__1 _b\"></span>l <span class=\"__1 _d\"> </span>preci<span class=\"__1 _b\"></span>o <span class=\"__1 _d\"> </span>del <span class=\"__1 _d\"></span>med<span class=\"__1 _b\"></span>icame<span class=\"__1 _b\"></span>nto <span class=\"__1 _d\"></span>est<span class=\"__1 _b\"></span>imad<span class=\"__1 _b\"></span>o, <span class=\"__1 _d\"></span>as\u00ed <span class=\"__1 _d\"></span>co<span class=\"__1 _3\"></span>mo<span class=\"__1 _3\"></span> <span class=\"__1 _d\"> </span>la <span class=\"__1 _d\"></span>inci<span class=\"__1 _b\"></span>denc<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>las <span class=\"__1 _d\"></span>di<span class=\"__1 _b\"></span>stin<span class=\"__1 _3\"></span>tas<span class=\"__1 _b\"></span> in<span class=\"__1 _b\"></span>dica<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span>nes <span class=\"__1 _3\"></span>pot<span class=\"__1 _b\"></span>enci<span class=\"__1 _b\"></span>ales<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>la p<span class=\"__1 _b\"></span>obl<span class=\"__1 _3\"></span>aci<span class=\"__1 _b\"></span>\u00f3n: \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Di<span class=\"__1 _3\"></span>smi<span class=\"__1 _b\"></span>nuir<span class=\"__1 _b\"></span>  en <span class=\"__1 _a\"> </span>un  5<span class=\"__1 _b\"></span>%  el<span class=\"__1 _b\"></span>  pr<span class=\"__1 _b\"></span>ecio<span class=\"__1 _b\"></span>  est<span class=\"__1 _3\"></span>im<span class=\"__1 _b\"></span>ado <span class=\"__1 _a\"> </span>para<span class=\"__1 _3\"></span>  el<span class=\"__1 _b\"></span>  p<span class=\"__1 _3\"></span>rin<span class=\"__1 _b\"></span>cip<span class=\"__1 _b\"></span>al  c<span class=\"__1 _3\"></span>om<span class=\"__1 _3\"></span>pue<span class=\"__1 _b\"></span>sto <span class=\"__1 _11\"> </span>Lu<span class=\"__1 _b\"></span>rbin<span class=\"__1 _b\"></span>ect<span class=\"__1 _3\"></span>ed<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>a, <span class=\"__1 _a\"> </span>supo<span class=\"__1 _b\"></span>ndr\u00eda<span class=\"__1 _b\"></span>  el<span class=\"__1 _3\"></span> </span>de<span class=\"__1 _3\"></span>sre<span class=\"__1 _3\"></span>con<span class=\"__1 _b\"></span>ocim<span class=\"__1 _b\"></span>ien<span class=\"__1 _3\"></span>to<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> <span class=\"ls2\">3.311</span> mil<span class=\"__1 _b\"></span>es d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>eur<span class=\"__1 _b\"></span>os. \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Ret<span class=\"__1 _b\"></span>rasar<span class=\"__1 _b\"></span> <span class=\"__1 _13\"> </span>las<span class=\"__1 _b\"></span> <span class=\"__1 _1e\"> </span>ven<span class=\"__1 _b\"></span>tas <span class=\"__1 _1a\"> </span>1 <span class=\"__1 _13\"> </span>a\u00f1<span class=\"__1 _b\"></span>o <span class=\"__1 _13\"> </span>al <span class=\"__1 _13\"> </span>p<span class=\"__1 _3\"></span>rin<span class=\"__1 _b\"></span>cipa<span class=\"__1 _b\"></span>l <span class=\"__1 _13\"> </span>com<span class=\"__1 _b\"></span>pues<span class=\"__1 _3\"></span>to<span class=\"__1 _b\"></span> <span class=\"__1 _13\"> </span>Lurb<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>ect<span class=\"__1 _3\"></span>ed<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"> </span>en <span class=\"__1 _13\"> </span>E<span class=\"__1 _3\"></span>ur<span class=\"__1 _3\"></span>op<span class=\"__1 _3\"></span>a <span class=\"__1 _13\"> </span>sup<span class=\"__1 _b\"></span>ondr<span class=\"__1 _3\"></span>\u00eda<span class=\"__1 _3\"></span> <span class=\"__1 _13\"> </span>un<span class=\"__1 _b\"></span> </span>de<span class=\"__1 _3\"></span>sre<span class=\"__1 _3\"></span>con<span class=\"__1 _b\"></span>ocim<span class=\"__1 _b\"></span>ien<span class=\"__1 _3\"></span>to<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> 15.<span class=\"__1 _3\"></span><span class=\"ls2\">30<span class=\"ls0_1\">5 m<span class=\"__1 _3\"></span>il<span class=\"__1 _b\"></span>es d<span class=\"__1 _3\"></span>e e<span class=\"__1 _b\"></span>uros.<span class=\"__1 _b\"></span> </span></span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Una<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>p\u00e9rd<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _3\"></span>cuo<span class=\"__1 _b\"></span>ta <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>mer<span class=\"__1 _3\"></span>cad<span class=\"__1 _3\"></span>o <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>l <span class=\"__1 _b\"></span>10%<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>n<span class=\"__1 _3\"></span>ue<span class=\"__1 _3\"></span>st<span class=\"__1 _3\"></span>ro <span class=\"__1 _b\"></span>p<span class=\"__1 _3\"></span>ri<span class=\"__1 _b\"></span>ncip<span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>com<span class=\"__1 _b\"></span>pues<span class=\"__1 _3\"></span>to <span class=\"__1 _14\"></span>Lurb<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>ecte<span class=\"__1 _b\"></span>din<span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>merca<span class=\"__1 _b\"></span>do </span>eu<span class=\"__1 _3\"></span>rop<span class=\"__1 _b\"></span>eo su<span class=\"__1 _b\"></span>pon<span class=\"__1 _3\"></span>dr\u00ed<span class=\"__1 _b\"></span>a un<span class=\"__1 _b\"></span> desreconocim<span class=\"__1 _2\"></span>iento <span class=\"ls2\">de </span>5.<span class=\"__1 _b\"></span><span class=\"ls2\">33<span class=\"ls0_1\">8 mil<span class=\"__1 _b\"></span>es de<span class=\"__1 _b\"></span> euro<span class=\"__1 _b\"></span>s. </span></span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Una <span class=\"__1 _d\"></span>dismin<span class=\"__1 _2\"></span>uci\u00f3n <span class=\"__1 _d\"></span>de <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>cuota <span class=\"__1 _d\"></span>de <span class=\"__1 _8\"> </span>mercado <span class=\"__1 _d\"></span>del <span class=\"__1 _d\"></span>1<span class=\"__1 _2\"></span>0% <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>n<span class=\"__1 _2\"></span>uestro <span class=\"__1 _d\"></span>comp<span class=\"__1 _2\"></span>uesto <span class=\"__1 _d\"></span>(Lur<span class=\"__1 _2\"></span>binectedina) <span class=\"__1 _d\"> </span>en <span class=\"__1 _8\"> </span>el </span>mercado american<span class=\"__1 _2\"></span>o supondr\u00eda dar de <span class=\"__1 _2\"></span>baja d<span class=\"__1 _2\"></span>e la cuenta de <span class=\"__1 _2\"></span>activo <span class=\"ls8\">1.64<span class=\"__1 _2\"></span></span>5 miles de <span class=\"__1 _2\"></span>euros. En <span class=\"__1 _b\"></span>la Nota <span class=\"__1 _b\"></span>22<span class=\"__1 _2\"></span>.1 <span class=\"__1 _b\"></span>se detallan los <span class=\"__1 _b\"></span>activos reconocidos <span class=\"__1 _b\"></span>por el <span class=\"__1 _b\"></span>Grupo al <span class=\"__1 _b\"></span>31 de <span class=\"__1 _b\"></span>diciembre<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>de 2024 <span class=\"__1 _b\"></span>y 2023,<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>as<span class=\"__1 _2\"></span>\u00ed <span class=\"__1 _b\"></span>co<span class=\"__1 _2\"></span>mo los activos no reconocid<span class=\"__1 _2\"></span>os en aplicaci\u00f3n<span class=\"__1 _2\"></span> de este criterio<span class=\"__1 _9\"></span>. Cambio clim\u00e1tico: an<span class=\"__1 _2\"></span>\u00e1lisis del <span class=\"__1 _2\"></span>riesgo e impacto<span class=\"__1 _2\"></span>s financieros<span class=\"__1 _2\"></span> Durante 2024, Pharma Mar finaliz\u00f3 la elaboraci\u00f3n de un \u201cInforme<span class=\"__1 _2\"></span> sobre Riesgos y Oportunidades vinculados al <span class=\"__1 _8\"> </span>cambio <span class=\"__1 _8\"> </span>cl<span class=\"__1 _2\"></span>im\u00e1tico\u201d, <span class=\"__1 _8\"> </span>des<span class=\"__1 _2\"></span>arrollado <span class=\"__1 _8\"> </span>conf<span class=\"__1 _2\"></span>orme <span class=\"__1 _8\"> </span>a <span class=\"__1 _a\"> </span>las <span class=\"__1 _8\"> </span>recomendaciones <span class=\"__1 _a\"> </span>del <span class=\"__1 _8\"> </span>Task<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>Force <span class=\"__1 _a\"> </span>on <span class=\"__1 _8\"> </span>Climate<span class=\"__1 _9\"></span><span class=\"ff2_1\">-Re<span class=\"__1 _2\"></span>lated </span>Financial Disclosures (TCFD) y a la <span class=\"__1 _b\"></span>T<span class=\"__1 _2\"></span>axonom\u00eda de la UE. Este an\u00e1lisis examina, a medio <span class=\"__1 _3\"></span>y largo plazo, tanto los <span class=\"__1 _8\"> </span>riesgos <span class=\"__1 _8\"> </span>f\u00edsicos <span class=\"__1 _d\"></span>y <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>transici\u00f3n <span class=\"__1 _8\"> </span>que <span class=\"__1 _8\"> </span>podr\u00edan <span class=\"__1 _8\"> </span>afectar <span class=\"__1 _8\"> </span>a<span class=\"__1 _2\"></span>l <span class=\"__1 _8\"> </span>Grupo <span class=\"__1 _8\"> </span>como <span class=\"__1 _8\"> </span>las <span class=\"__1 _8\"> </span>oportunidades<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>surgidas <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>la mitigaci\u00f3n del cambio<span class=\"__1 _2\"></span> clim\u00e1tico.<span class=\"__1 _2\"></span> El informe se organiza <span class=\"__1 _2\"></span>en los s<span class=\"__1 _2\"></span>iguientes ap<span class=\"__1 _2\"></span>artados: Gobierno:<span class=\"ff2_1\"> <span class=\"__1 _c\"></span>Describe <span class=\"__1 _c\"></span>la <span class=\"__1 _10\"></span>estructura <span class=\"__1 _c\"></span>y <span class=\"__1 _10\"></span>mecan<span class=\"__1 _2\"></span>ismos <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>gobernanza <span class=\"__1 _c\"></span>estableci<span class=\"__1 _2\"></span>dos <span class=\"__1 _10\"></span>para <span class=\"__1 _c\"></span>gestionar <span class=\"__1 _c\"></span>los <span class=\"__1 _10\"></span>riesgos <span class=\"__1 _c\"></span>y </span>oportunidades deriva<span class=\"__1 _2\"></span>dos del cambio cl<span class=\"__1 _2\"></span>im\u00e1tico.<span class=\"__1 _2\"></span> Identificaci\u00f3n <span class=\"__1 _10\"></span>y <span class=\"__1 _9\"></span>ge<span class=\"__1 _2\"></span>sti\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>riesgos:<span class=\"__1 _2\"></span><span class=\"ff2_1\"> <span class=\"__1 _10\"></span>Detalla <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>eva<span class=\"__1 _2\"></span>luaci\u00f3n <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>riesgos <span class=\"__1 _10\"></span>f\u00edsicos <span class=\"__1 _10\"></span>(como <span class=\"__1 _10\"></span>eventos <span class=\"__1 _10\"></span>relacionados<span class=\"__1 _2\"></span> </span>con <span class=\"__1 _2\"></span>temper<span class=\"__1 _2\"></span>aturas <span class=\"__1 _9\"></span>extremas, <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>ientos, <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>v<span class=\"__1 _2\"></span>ariaciones <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>disponibilidad <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>ag<span class=\"__1 _2\"></span>ua) <span class=\"__1 _2\"></span>y <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>transic<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _2\"></span>(incluyen<span class=\"__1 _2\"></span>do riesgos <span class=\"__1 _19\"> </span>po<span class=\"__1 _2\"></span>l\u00edticos, <span class=\"__1 _20\"> </span>tecnol\u00f3gicos<span class=\"__1 _2\"></span>, <span class=\"__1 _19\"> </span>de <span class=\"__1 _20\"> </span>merc<span class=\"__1 _2\"></span>ado <span class=\"__1 _20\"> </span>y <span class=\"__1 _20\"> </span>reputacionales), <span class=\"__1 _20\"> </span>prioriz\u00e1nd<span class=\"__1 _2\"></span>olos <span class=\"__1 _20\"> </span>seg\u00fan <span class=\"__1 _19\"> </span>s<span class=\"__1 _2\"></span>u <span class=\"__1 _20\"> </span>probabilidad, severidad, vulnerabilid<span class=\"__1 _2\"></span>ad y capacidad de a<span class=\"__1 _2\"></span>daptaci\u00f3n.<span class=\"__1 _9\"></span> Descripci\u00f3n de <span class=\"__1 _3\"></span>riesgos y oportunidades:<span class=\"ff2_1\"> Se <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>ealiza un <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span>n\u00e1lisis cualitativo y <span class=\"__1 _b\"></span>cu<span class=\"__1 _2\"></span>antitativo del i<span class=\"__1 _3\"></span>mpacto de los </span>riesgos  clim\u00e1ticos  sobre  los  laboratorios  de <span class=\"__1 _a\"> </span>C<span class=\"__1 _2\"></span>olmenar  Viejo  y  Getafe, <span class=\"__1 _a\"> </span>as<span class=\"__1 _2\"></span>\u00ed  como  sobre  los  prin<span class=\"__1 _3\"></span>cipales proveedores, consi<span class=\"__1 _2\"></span>derando diversos esc<span class=\"__1 _2\"></span>enarios clim<span class=\"__1 _2\"></span>\u00e1tic<span class=\"__1 _2\"></span>os proyectados hasta 2<span class=\"__1 _2\"></span>050.<span class=\"__1 _2\"></span> Impactos <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>oportunidades:<span class=\"__1 _2\"></span><span class=\"ff2_1\"> <span class=\"__1 _b\"></span>Eval\u00faa <span class=\"__1 _b\"></span>el<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>efecto <span class=\"__1 _b\"></span>financiero <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>riesgos <span class=\"__1 _b\"></span>f\u00eds<span class=\"__1 _2\"></span>icos <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>transici\u00f3n, <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>mism<span class=\"__1 _2\"></span>o <span class=\"__1 _b\"></span>tiempo </span>que cuantifica las oportu<span class=\"__1 _2\"></span>nidades econ\u00f3m<span class=\"__1 _2\"></span>icas que podr<span class=\"__1 _2\"></span>\u00edan derivarse de l<span class=\"__1 _2\"></span>a acci\u00f3n frente al ca<span class=\"__1 _2\"></span>mbio clim\u00e1tico.<span class=\"__1 _9\"></span> Estrategia<span class=\"ff2_1\">: <span class=\"__1 _10\"></span>Expone <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>enfoque <span class=\"__1 _9\"></span>ad<span class=\"__1 _2\"></span>optado <span class=\"__1 _9\"></span>por <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>compa\u00f1\u00eda <span class=\"__1 _10\"></span>para <span class=\"__1 _10\"></span>adaptarse <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>mitigar <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>efec<span class=\"__1 _2\"></span>tos <span class=\"__1 _9\"></span>del<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>cambio<span class=\"__1 _2\"></span> </span>clim\u00e1tico. M\u00e9tricas y objetivo<span class=\"__1 _2\"></span>s:<span class=\"ff2_1\"> Establece in<span class=\"__1 _2\"></span>dicadores clave par<span class=\"__1 _2\"></span>a el seguimiento y l<span class=\"__1 _2\"></span>a gesti\u00f3n del ries<span class=\"__1 _2\"></span>go clim\u00e1tico<span class=\"__1 _22\"> </span></span>El <span class=\"__1 _8\"> </span>an\u00e1lisis <span class=\"__1 _8\"> </span>concluye <span class=\"__1 _8\"> </span>que, <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>ning\u00fan <span class=\"__1 _8\"> </span>escena<span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>io <span class=\"__1 _8\"> </span>considerado, <span class=\"__1 _8\"> </span>las <span class=\"__1 _8\"> </span>instalaciones <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>Pharma <span class=\"__1 _a\"> </span>Mar <span class=\"__1 _8\"> </span>enfrentan riesgos <span class=\"__1 _7\"> </span>clim\u00e1ticos <span class=\"__1 _7\"> </span>elevados<span class=\"__1 _2\"></span>; <span class=\"__1 _7\"> </span>\u00fanicamente <span class=\"__1 _7\"> </span>en <span class=\"__1 _7\"> </span>el <span class=\"__1 _7\"> </span>escenario <span class=\"__1 _7\"> </span>m\u00e1s <span class=\"__1 _7\"> </span>extre<span class=\"__1 _2\"></span>mo <span class=\"__1 _7\"> </span>(Representative <span class=\"__1 _7\"> </span>Conc<span class=\"__1 _2\"></span>entration Pathway <span class=\"__1 _2\"></span>8.5) <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>observa <span class=\"__1 _2\"></span>un <span class=\"__1 _9\"></span>riesgo <span class=\"__1 _2\"></span>medio<span class=\"__1 _2\"></span>-bajo <span class=\"__1 _2\"></span>asoc<span class=\"__1 _2\"></span>iado <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>event<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>estr\u00e9s <span class=\"__1 _9\"></span>h\u00eddrico <span class=\"__1 _2\"></span>y <span class=\"__1 _9\"></span>sequ\u00eda. <span class=\"__1 _2\"></span>No <span class=\"__1 _2\"></span>obst<span class=\"__1 _9\"></span>ante, se <span class=\"__1 _7\"> </span>ha <span class=\"__1 _19\"> </span>identificado <span class=\"__1 _7\"> </span>un <span class=\"__1 _7\"> </span>r<span class=\"__1 _2\"></span>iesgo <span class=\"__1 _7\"> </span>m<span class=\"__1 _2\"></span>edio <span class=\"__1 _7\"> </span>en<span class=\"__1 _2\"></span> <span class=\"__1 _7\"> </span>algunos <span class=\"__1 _19\"> </span>proveedores <span class=\"__1 _7\"> </span>an<span class=\"__1 _2\"></span>te <span class=\"__1 _7\"> </span>fen\u00f3m<span class=\"__1 _2\"></span>enos <span class=\"__1 _7\"> </span>como<span class=\"__1 _2\"></span> <span class=\"__1 _7\"> </span>lluvias <span class=\"__1 _19\"> </span>intensas, inundaciones e incend<span class=\"__1 _2\"></span>ios, lo que ha mot<span class=\"__1 _2\"></span>ivado a<span class=\"__1 _2\"></span>l Grupo a d<span class=\"__1 _2\"></span>iversificar sus<span class=\"__1 _2\"></span> fuentes de sumin<span class=\"__1 _2\"></span>istro.<span class=\"__1 _2\"></span> Entre los <span class=\"__1 _2\"></span>riesgos d<span class=\"__1 _2\"></span>e trans<span class=\"__1 _2\"></span>ici\u00f3n m\u00e1s s<span class=\"__1 _2\"></span>ignificativos <span class=\"__1 _2\"></span>se de<span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>tac<span class=\"__1 _2\"></span>an el p<span class=\"__1 _2\"></span>osible aum<span class=\"__1 _2\"></span>ento <span class=\"__1 _2\"></span>del precio <span class=\"__1 _2\"></span>del CO<span class=\"__1 _2\"></span><span class=\"ff9\">\u2082<span class=\"__1 _2\"></span></span>, ciertas obligaciones regulatorias y <span class=\"__1 _b\"></span>los costos <span class=\"__1 _3\"></span>asociados a <span class=\"__1 _b\"></span>la incorporaci\u00f3n <span class=\"__1 _3\"></span>de tecnolog\u00edas m\u00e1<span class=\"__1 _3\"></span>s limpias. <span class=\"__1 _b\"></span>Sin embargo, dado que el <span class=\"__1 _3\"></span>modelo de negocio de Pharma Mar es <span class=\"__1 _3\"></span>poco intensivo en carbono, el impacto financier<span class=\"__1 _2\"></span>o de estos riesgos <span class=\"__1 _2\"></span>es <span class=\"__1 _9\"></span>limitado. <span class=\"__1 _9\"></span>Por <span class=\"__1 _2\"></span>otr<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>lado, <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>identif<span class=\"__1 _2\"></span>ican <span class=\"__1 _2\"></span>oport<span class=\"__1 _2\"></span>unidades <span class=\"__1 _9\"></span>importantes, <span class=\"__1 _9\"></span>como <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>mejora <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>la <span class=\"__1 _9\"></span>eficiencia energ\u00e9tica y el mayor us<span class=\"__1 _2\"></span>o de energ\u00edas renova<span class=\"__1 _2\"></span>bles.<span class=\"__1 _2\"></span> Durante <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>mismo <span class=\"__1 _b\"></span>a\u00f1o, <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>Grupo <span class=\"__1 _b\"></span>continu\u00f3 <span class=\"__1 _b\"></span>imp<span class=\"__1 _2\"></span>lementando <span class=\"__1 _b\"></span>medidas <span class=\"__1 _b\"></span>para <span class=\"__1 _b\"></span>reducir <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>emisi<span class=\"__1 _2\"></span>ones<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>sus <span class=\"__1 _b\"></span>procesos productivos, destac\u00e1<span class=\"__1 _2\"></span>ndose las siguientes<span class=\"__1 _2\"></span> acciones:<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>La a<span class=\"__1 _2\"></span>probaci\u00f3n, <span class=\"__1 _2\"></span>por <span class=\"__1 _2\"></span>parte <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e la<span class=\"__1 _2\"></span> Co<span class=\"__1 _2\"></span>misi\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>Nombram<span class=\"__1 _2\"></span>ientos <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>Retribuciones <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> Soste<span class=\"__1 _2\"></span>nibilidad, <span class=\"__1 _2\"></span>de </span>un Plan Net Zero orien<span class=\"__1 _2\"></span>tado a la descarb<span class=\"__1 _2\"></span>onizaci\u00f3n prog<span class=\"__1 _2\"></span>resiva a medio y largo <span class=\"__1 _9\"></span>plazo.<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>La <span class=\"__1 _b\"></span>instal<span class=\"__1 _2\"></span>aci\u00f3n <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>pa<span class=\"__1 _2\"></span>neles <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>olares <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>otovoltaicos en <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>aboratorios <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>Colmenar Viejo <span class=\"__1 _b\"></span>y Getafe, <span class=\"__1 _b\"></span>lo <span class=\"__1 _3\"></span>que </span>permitir\u00e1 <span class=\"__1 _8\"> </span>cubrir <span class=\"__1 _8\"> </span>entre <span class=\"__1 _8\"> </span>el <span class=\"__1 _8\"> </span>12% <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>el <span class=\"__1 _d\"> </span>30%<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>demanda <span class=\"__1 _8\"> </span>el\u00e9ctrica <span class=\"__1 _8\"> </span>con <span class=\"__1 _8\"> </span>energ\u00eda <span class=\"__1 _8\"> </span>100% <span class=\"__1 _8\"> </span>renovable <span class=\"__1 _8\"> </span>y autoproducida. \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>El  suministro  continuo,  durante  todo <span class=\"__1 _7\"> </span>2024,  de  electricidad  100%  renovable  certificada  para  el </span>laboratorio de Colm<span class=\"__1 _2\"></span>enar Viejo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "5.<span class=\"ls0_1\"> <span class=\"__1 _7\"> </span>INFOR<span class=\"__1 _3\"></span>MAC<span class=\"__1 _b\"></span>I\u00d3N <span class=\"__1 _b\"></span>SOBRE<span class=\"__1 _b\"></span> SE<span class=\"__1 _3\"></span>GME<span class=\"__1 _b\"></span>NTOS </span>El<span class=\"__1 _b\"></span> <span class=\"__1 _11\"> </span>Con<span class=\"__1 _b\"></span>sejo <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>Adm<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>raci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _a\"> </span>es <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>m\u00e1xi<span class=\"__1 _b\"></span>ma <span class=\"__1 _a\"> </span>in<span class=\"__1 _b\"></span>stan<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span> <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>toma<span class=\"__1 _b\"></span> <span class=\"__1 _11\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>dec<span class=\"__1 _3\"></span>isi<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>op<span class=\"__1 _b\"></span>erat<span class=\"__1 _3\"></span>iva<span class=\"__1 _b\"></span>s. <span class=\"__1 _a\"> </span>La <span class=\"__1 _8\"> </span>Di<span class=\"__1 _3\"></span>rec<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _11\"> </span>ha<span class=\"__1 _b\"></span> dete<span class=\"ls0_1\">rmi<span class=\"__1 _b\"></span>nado<span class=\"__1 _b\"></span> <span class=\"__1 _3\"></span>lo<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>segme<span class=\"__1 _b\"></span>ntos<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>ba<span class=\"__1 _b\"></span>s\u00e1ndo<span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>en <span class=\"__1 _14\"></span>la <span class=\"__1 _b\"></span>in<span class=\"__1 _b\"></span>form<span class=\"__1 _3\"></span>aci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _b\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>pre<span class=\"__1 _3\"></span>sen<span class=\"__1 _3\"></span>ta<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>C<span class=\"__1 _3\"></span>on<span class=\"__1 _b\"></span>sejo <span class=\"__1 _14\"></span>de <span class=\"__1 _b\"></span>Ad<span class=\"__1 _b\"></span>min<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>raci\u00f3<span class=\"__1 _b\"></span>n <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>efe<span class=\"__1 _b\"></span>cto<span class=\"__1 _3\"></span>s </span>de<span class=\"__1 _3\"></span> a<span class=\"__1 _3\"></span>sig<span class=\"__1 _b\"></span>nar <span class=\"__1 _3\"></span>recu<span class=\"__1 _b\"></span>rso<span class=\"__1 _b\"></span>s y <span class=\"__1 _3\"></span>eva<span class=\"__1 _b\"></span>lua<span class=\"__1 _b\"></span>r el<span class=\"__1 _b\"></span> ren<span class=\"__1 _3\"></span>di<span class=\"__1 _3\"></span>mi<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>to.<span class=\"__1 _b\"></span>  A la ho<span class=\"__1 _b\"></span>ra de ide<span class=\"__1 _3\"></span>ntif<span class=\"__1 _b\"></span>icar lo<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>seg<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>os, la Dir<span class=\"__1 _3\"></span>ecci<span class=\"__1 _b\"></span>\u00f3n con<span class=\"__1 _3\"></span>si<span class=\"__1 _b\"></span>dera<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>lo<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>prod<span class=\"__1 _b\"></span>ucto<span class=\"__1 _3\"></span>s del<span class=\"__1 _3\"></span> Gru<span class=\"__1 _b\"></span>po, lo<span class=\"__1 _3\"></span>s serv<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>os que pre<span class=\"__1 _b\"></span>sta,<span class=\"__1 _b\"></span> ad<span class=\"__1 _3\"></span>em<span class=\"__1 _3\"></span>\u00e1s <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> fa<span class=\"__1 _b\"></span>ctore<span class=\"__1 _b\"></span>s cu<span class=\"__1 _b\"></span>anti<span class=\"__1 _b\"></span>tat<span class=\"__1 _3\"></span>ivo<span class=\"__1 _b\"></span>s. El<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>Cons<span class=\"__1 _3\"></span>ejo<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>A<span class=\"__1 _b\"></span>dmini<span class=\"__1 _b\"></span>stra<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n, <span class=\"__1 _b\"></span>ev<span class=\"__1 _3\"></span>al<span class=\"__1 _b\"></span>\u00faa <span class=\"__1 _b\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>dese<span class=\"__1 _3\"></span>mp<span class=\"__1 _3\"></span>e\u00f1o<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>se<span class=\"__1 _b\"></span>gmen<span class=\"__1 _b\"></span>tos <span class=\"__1 _b\"></span>re<span class=\"__1 _b\"></span>ali<span class=\"__1 _3\"></span>zan<span class=\"__1 _b\"></span>do <span class=\"__1 _b\"></span>u<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>se<span class=\"__1 _b\"></span>gui<span class=\"__1 _3\"></span>mi<span class=\"__1 _3\"></span>ent<span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>in<span class=\"__1 _b\"></span>greso<span class=\"__1 _b\"></span>s, ma<span class=\"__1 _3\"></span>rge<span class=\"__1 _b\"></span>n <span class=\"__1 _c\"></span>brut<span class=\"__1 _b\"></span>o, <span class=\"__1 _10\"></span>coste<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>ven<span class=\"__1 _3\"></span>tas<span class=\"__1 _b\"></span>, <span class=\"__1 _c\"></span>gast<span class=\"__1 _3\"></span>os<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>I<span class=\"__1 _b\"></span>+D, <span class=\"__1 _10\"></span>gast<span class=\"__1 _b\"></span>os <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>com<span class=\"__1 _b\"></span>erci<span class=\"__1 _b\"></span>ali<span class=\"__1 _3\"></span>zaci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _10\"></span>y <span class=\"__1 _c\"></span>dis<span class=\"__1 _3\"></span>tr<span class=\"__1 _3\"></span>ib<span class=\"__1 _b\"></span>uci\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _10\"></span>y <span class=\"__1 _c\"></span>el <span class=\"__1 _c\"></span>EB<span class=\"__1 _b\"></span>ITDA<span class=\"__1 _3\"></span>. <span class=\"__1 _10\"></span>Esta<span class=\"__1 _b\"></span>s ma<span class=\"__1 _3\"></span>gn<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>ud<span class=\"__1 _3\"></span>es  se  emp<span class=\"__1 _3\"></span>le<span class=\"__1 _b\"></span>an  com<span class=\"__1 _3\"></span>o  ind<span class=\"__1 _b\"></span>icad<span class=\"__1 _b\"></span>ores  pa<span class=\"__1 _3\"></span>ra<span class=\"__1 _b\"></span> <span class=\"__1 _7\"> </span>det<span class=\"__1 _b\"></span>erm<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>ar  lo<span class=\"__1 _3\"></span>s  seg<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>os  ope<span class=\"__1 _3\"></span>rat<span class=\"__1 _b\"></span>ivos<span class=\"__1 _b\"></span> <span class=\"__1 _7\"> </span>con<span class=\"__1 _b\"></span> <span class=\"__1 _7\"> </span>ca<span class=\"__1 _b\"></span>racte<span class=\"__1 _b\"></span>r\u00edst<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>ca<span class=\"__1 _b\"></span>s eco<span class=\"__1 _b\"></span>n\u00f3mi<span class=\"__1 _b\"></span>cas s<span class=\"__1 _3\"></span>im<span class=\"__1 _3\"></span>il<span class=\"__1 _b\"></span>ares:<span class=\"__1 _b\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Los <span class=\"__1 _8\"> </span>in<span class=\"__1 _2\"></span>gresos <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>ada <span class=\"__1 _a\"> </span>segmento <span class=\"__1 _a\"> </span>c<span class=\"__1 _2\"></span>onstituyen <span class=\"__1 _a\"> </span>el <span class=\"__1 _a\"> </span>indicador <span class=\"__1 _a\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _8\"> </span>ingres<span class=\"__1 _2\"></span>os <span class=\"__1 _a\"> </span>utilizado <span class=\"__1 _a\"> </span>para <span class=\"__1 _8\"> </span>i<span class=\"__1 _2\"></span>nformar <span class=\"__1 _a\"> </span>al </span>Consejo de Admin<span class=\"__1 _2\"></span>istraci\u00f3n. \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>El <span class=\"__1 _2\"></span>EBITDA <span class=\"__1 _2\"></span>(c<span class=\"__1 _2\"></span>alculado <span class=\"__1 _2\"></span>tal <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>como <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>puede <span class=\"__1 _2\"></span>ver <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>esglose <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>segmentos <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>continuac<span class=\"__1 _2\"></span>i\u00f3n) <span class=\"__1 _2\"></span>de </span>cada <span class=\"__1 _9\"></span>segmen<span class=\"__1 _2\"></span>to <span class=\"__1 _10\"></span>es <span class=\"__1 _9\"></span>el <span class=\"__1 _10\"></span>indicador <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>beneficios <span class=\"__1 _10\"></span>utilizado <span class=\"__1 _10\"></span>para <span class=\"__1 _10\"></span>informar <span class=\"__1 _10\"></span>al <span class=\"__1 _9\"></span>Co<span class=\"__1 _2\"></span>nsejo <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>Ad<span class=\"__1 _2\"></span>ministraci\u00f3n. Se <span class=\"__1 _2\"></span>utiliza <span class=\"__1 _9\"></span>este <span class=\"__1 _2\"></span>indicador <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _2\"></span>refer<span class=\"__1 _2\"></span>encia <span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>activida<span class=\"__1 _2\"></span>d <span class=\"__1 _2\"></span>direc<span class=\"__1 _2\"></span>ta <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>em<span class=\"__1 _2\"></span>presa <span class=\"__1 _2\"></span>ya <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>este <span class=\"__1 _9\"></span>indicador depura el<span class=\"__1 _3\"></span> resultado del <span class=\"__1 _b\"></span>efecto impositivo. En <span class=\"__1 _3\"></span>el <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>aso del grupo <span class=\"__1 _b\"></span>Pharma Mar en <span class=\"__1 _b\"></span>nu<span class=\"__1 _2\"></span>merosas ocasiones el impuest<span class=\"__1 _2\"></span>o tiene <span class=\"__1 _2\"></span>signo <span class=\"__1 _2\"></span>pos<span class=\"__1 _2\"></span>itivo, variand<span class=\"__1 _2\"></span>o bastan<span class=\"__1 _2\"></span>te ent<span class=\"__1 _2\"></span>re ejercicios<span class=\"__1 _2\"></span> y <span class=\"__1 _2\"></span>distorsionan<span class=\"__1 _2\"></span>do de <span class=\"__1 _2\"></span>esa <span class=\"__1 _2\"></span>forma <span class=\"__1 _2\"></span>la comparabilidad <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>resultado <span class=\"__1 _9\"></span>neto. <span class=\"__1 _9\"></span>El <span class=\"__1 _9\"></span>resultado <span class=\"__1 _9\"></span>financiero <span class=\"__1 _9\"></span>es <span class=\"__1 _2\"></span>tamb<span class=\"__1 _2\"></span>ien <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ausa <span class=\"__1 _9\"></span><span class=\"ls8\">de <span class=\"__1 _9\"></span></span>distorsiones <span class=\"__1 _9\"></span>debido a <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>as <span class=\"__1 _10\"></span>diferencias <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>tipos<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>inter\u00e9s <span class=\"__1 _10\"></span>y<span class=\"__1 _9\"></span> <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>tipo <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>cambio. <span class=\"__1 _c\"></span>De <span class=\"__1 _10\"></span>este <span class=\"__1 _10\"></span>mo<span class=\"__1 _2\"></span>do <span class=\"__1 _10\"></span>El <span class=\"__1 _10\"></span>EBITD<span class=\"__1 _2\"></span>A <span class=\"__1 _10\"></span>resulta <span class=\"__1 _10\"></span>un indicador que refleja mejor <span class=\"__1 _2\"></span>la actividad de l<span class=\"__1 _2\"></span>a Sociedad.<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Los <span class=\"__1 _10\"></span>costes <span class=\"__1 _c\"></span>corporativos <span class=\"__1 _d\"></span>que <span class=\"__1 _10\"></span>consisten <span class=\"__1 _c\"></span>b\u00e1sicam<span class=\"__1 _2\"></span>ente <span class=\"__1 _10\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>gastos <span class=\"__1 _c\"></span>asociados <span class=\"__1 _c\"></span>a <span class=\"__1 _10\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>servicios <span class=\"__1 _c\"></span>centrales </span>corporativos, <span class=\"__1 _b\"></span><span class=\"ff6\">se <span class=\"__1 _b\"></span>presentan <span class=\"__1 _3\"></span>en <span class=\"__1 _b\"></span>un <span class=\"__1 _14\"></span>s<span class=\"__1 _2\"></span>egmento <span class=\"__1 _b\"></span>separad<span class=\"__1 _2\"></span>o <span class=\"__1 _b\"></span>\u201cGastos <span class=\"__1 _b\"></span>Corporaci\u00f3n\u201d <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span><span class=\"ff2_1\">in <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>no <span class=\"__1 _b\"></span>desvirtuar </span></span>los <span class=\"__1 _9\"></span>segmentos <span class=\"__1 _10\"></span>operativos <span class=\"__1 _10\"></span>del <span class=\"__1 _9\"></span>negoc<span class=\"__1 _2\"></span>io. <span class=\"__1 _10\"></span>Compre<span class=\"__1 _2\"></span>nden <span class=\"__1 _10\"></span>principalmente <span class=\"__1 _10\"></span>gastos <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>p<span class=\"__1 _2\"></span>ersonal, <span class=\"__1 _9\"></span>al<span class=\"__1 _2\"></span>quileres, consultor\u00edas, gastos<span class=\"__1 _2\"></span> relacionados con la c<span class=\"__1 _2\"></span>otizaci\u00f3n en el merc<span class=\"__1 _2\"></span>ado burs\u00e1til\u2026etc.<span class=\"__1 _9\"></span><span class=\"ff2_1\"> </span>\u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Lo<span class=\"__1 _3\"></span>s <span class=\"__1 _9\"></span>acti<span class=\"__1 _3\"></span>vos<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>pas<span class=\"__1 _3\"></span>ivo<span class=\"__1 _b\"></span>s <span class=\"__1 _10\"></span>to<span class=\"__1 _3\"></span>tal<span class=\"__1 _b\"></span>es <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>desgl<span class=\"__1 _b\"></span>osan<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>mi<span class=\"__1 _3\"></span>smo<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>mod<span class=\"__1 _b\"></span>o <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>seg<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>os <span class=\"__1 _10\"></span>ope<span class=\"__1 _3\"></span>rat<span class=\"__1 _b\"></span>ivos <span class=\"__1 _9\"></span>dan<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>a </span>con<span class=\"__1 _b\"></span>ocer <span class=\"__1 _b\"></span>esta<span class=\"__1 _b\"></span> in<span class=\"__1 _3\"></span>for<span class=\"__1 _b\"></span>maci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span> pe<span class=\"__1 _b\"></span>ri\u00f3<span class=\"__1 _b\"></span>dica<span class=\"__1 _3\"></span>me<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span> al<span class=\"__1 _3\"></span> Co<span class=\"__1 _b\"></span>nsejo<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>Adm<span class=\"__1 _b\"></span>inis<span class=\"__1 _3\"></span>tra<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span>. Las <span class=\"__1 _b\"></span>operaciones <span class=\"__1 _b\"></span>entre <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>diferentes <span class=\"__1 _b\"></span>segme<span class=\"__1 _2\"></span>ntos <span class=\"__1 _b\"></span>no <span class=\"__1 _b\"></span>fueron <span class=\"__1 _b\"></span>significativas <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>ejerc<span class=\"__1 _2\"></span>icios <span class=\"__1 _b\"></span>20<span class=\"__1 _2\"></span>24 <span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>2023. En<span class=\"__1 _3\"></span> co<span class=\"__1 _b\"></span>nsecu<span class=\"__1 _b\"></span>enci<span class=\"__1 _3\"></span>a, <span class=\"__1 _b\"></span>en <span class=\"ls2\">2024</span> <span class=\"__1 _b\"></span>y 20<span class=\"__1 _b\"></span>23 se<span class=\"__1 _b\"></span> han<span class=\"__1 _b\"></span> id<span class=\"__1 _3\"></span>ent<span class=\"__1 _b\"></span>ifi<span class=\"__1 _3\"></span>cad<span class=\"__1 _b\"></span>o dos<span class=\"__1 _3\"></span> se<span class=\"__1 _3\"></span>gm<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>tos<span class=\"__1 _3\"></span><span class=\"ls4\">: <span class=\"ls0_1\"> </span></span>1. <span class=\"__1 _9\"></span><span class=\"ls0_1\">Seg<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>o <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>Onc<span class=\"__1 _3\"></span>ol<span class=\"__1 _3\"></span>og<span class=\"__1 _3\"></span>\u00eda<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>Den<span class=\"__1 _3\"></span>tro<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>est<span class=\"__1 _b\"></span>e <span class=\"__1 _9\"></span>seg<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>encu<span class=\"__1 _3\"></span>ent<span class=\"__1 _b\"></span>ran <span class=\"__1 _2\"></span>aq<span class=\"__1 _3\"></span>ue<span class=\"__1 _3\"></span>ll<span class=\"__1 _3\"></span>as <span class=\"__1 _2\"></span>em<span class=\"__1 _3\"></span>pres<span class=\"__1 _b\"></span>as <span class=\"__1 _2\"></span>del Grupo<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>cuyo<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>obje<span class=\"__1 _3\"></span>to<span class=\"__1 _b\"></span> </span>soc<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span>l <span class=\"__1 _d\"></span>es<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>inv<span class=\"__1 _3\"></span>est<span class=\"__1 _b\"></span>igac<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n,<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>desa<span class=\"__1 _3\"></span>rro<span class=\"__1 _3\"></span>ll<span class=\"__1 _b\"></span>o <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>comer<span class=\"__1 _b\"></span>cial<span class=\"__1 _3\"></span>iza<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _d\"></span>f\u00e1<span class=\"__1 _b\"></span>rmaco<span class=\"__1 _b\"></span>s <span class=\"__1 _d\"></span>anti<span class=\"__1 _b\"></span>tum<span class=\"__1 _3\"></span>ora<span class=\"__1 _b\"></span>les <span class=\"__1 _d\"></span>(P<span class=\"__1 _b\"></span>harm<span class=\"__1 _3\"></span>a <span class=\"__1 _d\"></span>Ma<span class=\"__1 _b\"></span>r, <span class=\"__1 _d\"></span>S.A<span class=\"__1 _b\"></span>., Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a <span class=\"__1 _2\"></span>Mar USA<span class=\"__1 _3\"></span>, Phar<span class=\"__1 _3\"></span>maM<span class=\"__1 _3\"></span>ar AG, <span class=\"__1 _2\"></span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a <span class=\"__1 _2\"></span>Mar SAR<span class=\"__1 _b\"></span>L, <span class=\"__1 _2\"></span>Pha<span class=\"__1 _3\"></span>rma<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>Ma<span class=\"__1 _3\"></span>r <span class=\"__1 _2\"></span>Gmb<span class=\"__1 _b\"></span>H, <span class=\"__1 _2\"></span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a <span class=\"__1 _2\"></span>Mar,<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>S.<span class=\"__1 _b\"></span>r.L.,<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>Phar<span class=\"__1 _3\"></span>ma<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>Mar<span class=\"ls4\">, </span>spr<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>y P<span class=\"__1 _b\"></span>harm<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>Mar<span class=\"__1 _b\"></span> Ges<span class=\"__1 _b\"></span>.m.<span class=\"__1 _3\"></span>b.H<span class=\"__1 _3\"></span><span class=\"ls18\">).<span class=\"ls0_1\"> </span></span>2<span class=\"ls4\">. </span>S<span class=\"__1 _b\"></span>egm<span class=\"__1 _3\"></span>ent<span class=\"__1 _b\"></span>o R<span class=\"__1 _b\"></span>NAi.<span class=\"__1 _b\"></span> De<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>ro <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>este<span class=\"__1 _b\"></span> seg<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>o e<span class=\"__1 _b\"></span>st\u00e1 <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>des<span class=\"__1 _b\"></span>arro<span class=\"__1 _3\"></span>ll<span class=\"__1 _b\"></span>o d<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>f\u00e1rm<span class=\"__1 _b\"></span>acos<span class=\"__1 _3\"></span> c<span class=\"__1 _b\"></span>on <span class=\"__1 _3\"></span>ac<span class=\"__1 _b\"></span>tivi<span class=\"__1 _b\"></span>dad<span class=\"__1 _3\"></span> t<span class=\"__1 _b\"></span>erap<span class=\"__1 _3\"></span>\u00e9u<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>ca <span class=\"__1 _b\"></span>basa<span class=\"__1 _b\"></span>da <span class=\"__1 _b\"></span>en la<span class=\"__1 _b\"></span> dis<span class=\"__1 _3\"></span>mi<span class=\"__1 _3\"></span>nu<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n o <span class=\"__1 _b\"></span>sile<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>ami<span class=\"__1 _3\"></span>ent<span class=\"__1 _3\"></span>o d<span class=\"__1 _b\"></span>e l<span class=\"__1 _3\"></span>a e<span class=\"__1 _b\"></span>xpres<span class=\"__1 _b\"></span>i\u00f3n <span class=\"__1 _b\"></span>g\u00e9ni<span class=\"__1 _b\"></span>ca (<span class=\"__1 _b\"></span>Syle<span class=\"__1 _b\"></span>ntis<span class=\"__1 _3\"></span>, S<span class=\"__1 _b\"></span>.A.<span class=\"__1 _3\"></span>U.)<span class=\"__1 _3\"></span>. Gas<span class=\"__1 _3\"></span>tos<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _d\"></span>Cor<span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span>ra<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n <span class=\"__1 _8\"> </span>se<span class=\"__1 _b\"></span> <span class=\"__1 _d\"> </span>corre<span class=\"__1 _b\"></span>spon<span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span>, <span class=\"__1 _d\"></span>esen<span class=\"__1 _b\"></span>cia<span class=\"__1 _3\"></span>lm<span class=\"__1 _b\"></span>ente<span class=\"__1 _3\"></span>, <span class=\"__1 _d\"></span>con<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>func<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _d\"></span> <span class=\"__1 _d\"> </span>tale<span class=\"__1 _b\"></span>s <span class=\"__1 _d\"></span>como<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>rela<span class=\"__1 _b\"></span>ci<span class=\"ls2\">\u00f3n</span> <span class=\"__1 _d\"></span>con <span class=\"__1 _d\"></span>in<span class=\"__1 _3\"></span>ver<span class=\"__1 _b\"></span>sore<span class=\"__1 _b\"></span>s,<span class=\"__1 _3\"></span> me<span class=\"__1 _3\"></span>rca<span class=\"__1 _3\"></span>do de cap<span class=\"__1 _b\"></span>ital<span class=\"__1 _b\"></span>es, unid<span class=\"__1 _b\"></span>ad de <span class=\"__1 _2\"></span>con<span class=\"__1 _b\"></span>soli<span class=\"__1 _b\"></span>daci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span>, secr<span class=\"__1 _b\"></span>etar<span class=\"__1 _b\"></span>\u00eda gene<span class=\"__1 _b\"></span>ral as\u00ed<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>como<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>el Con<span class=\"__1 _3\"></span>se<span class=\"__1 _3\"></span>jo de Admi<span class=\"__1 _b\"></span>nist<span class=\"__1 _b\"></span>raci<span class=\"__1 _b\"></span>\u00f3n, que<span class=\"__1 _b\"></span> pre<span class=\"__1 _b\"></span>stan<span class=\"__1 _3\"></span> s<span class=\"__1 _3\"></span>er<span class=\"__1 _b\"></span>vicio<span class=\"__1 _b\"></span> al<span class=\"__1 _3\"></span> r<span class=\"__1 _3\"></span>est<span class=\"__1 _b\"></span>o d<span class=\"__1 _b\"></span>e \u00e1<span class=\"__1 _3\"></span>rea<span class=\"__1 _b\"></span>s y <span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span> r<span class=\"__1 _3\"></span>esp<span class=\"__1 _b\"></span>ons<span class=\"__1 _3\"></span>abl<span class=\"__1 _b\"></span>es <span class=\"__1 _3\"></span>in<span class=\"__1 _b\"></span>depe<span class=\"__1 _b\"></span>ndie<span class=\"__1 _b\"></span>ntes<span class=\"__1 _3\"></span> a <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>unid<span class=\"__1 _b\"></span>ade<span class=\"__1 _b\"></span>s de<span class=\"__1 _3\"></span> ne<span class=\"__1 _b\"></span>goci<span class=\"__1 _b\"></span>o de<span class=\"__1 _b\"></span> Onco<span class=\"__1 _b\"></span>log<span class=\"__1 _3\"></span>\u00eda y R<span class=\"__1 _3\"></span>NA<span class=\"__1 _3\"></span>i,<span class=\"__1 _3\"></span> mo<span class=\"__1 _b\"></span>tivo<span class=\"__1 _b\"></span> por<span class=\"__1 _3\"></span> el<span class=\"__1 _b\"></span> cua<span class=\"__1 _b\"></span>l se<span class=\"__1 _b\"></span> pre<span class=\"__1 _b\"></span>senta<span class=\"__1 _b\"></span>n po<span class=\"__1 _b\"></span>r se<span class=\"__1 _b\"></span>para<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> y <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>for<span class=\"__1 _b\"></span>ma a<span class=\"__1 _b\"></span>greg<span class=\"__1 _3\"></span>ada<span class=\"__1 _b\"></span>. No <span class=\"__1 _b\"></span>exis<span class=\"__1 _3\"></span>ten<span class=\"__1 _b\"></span> ope<span class=\"__1 _b\"></span>raci<span class=\"__1 _b\"></span>ones<span class=\"__1 _b\"></span> int<span class=\"__1 _b\"></span>erse<span class=\"__1 _b\"></span>gmen<span class=\"__1 _b\"></span>tos r<span class=\"__1 _3\"></span>el<span class=\"__1 _b\"></span>evant<span class=\"__1 _b\"></span>es.<span class=\"__1 _3\"></span> Lo<span class=\"__1 _3\"></span>s resu<span class=\"__1 _b\"></span>ltad<span class=\"__1 _b\"></span>os de lo<span class=\"__1 _b\"></span>s segm<span class=\"__1 _b\"></span>ento<span class=\"__1 _b\"></span>s, corr<span class=\"__1 _b\"></span>espon<span class=\"__1 _b\"></span>die<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>es a o<span class=\"__1 _b\"></span>pera<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>es co<span class=\"__1 _3\"></span>n te<span class=\"__1 _b\"></span>rcer<span class=\"__1 _b\"></span>os, pa<span class=\"__1 _3\"></span>ra el<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>eje<span class=\"__1 _b\"></span>rcic<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span> fin<span class=\"__1 _b\"></span>aliz<span class=\"__1 _3\"></span>ado<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>a 31<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>embr<span class=\"__1 _b\"></span>e de<span class=\"__1 _3\"></span> <span class=\"ls2\">2024</span> s<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>:<span class=\"ff4 fs4\"> </span>Resultado por segmento 2024 (Miles de Euros) Oncolog\u00eda RNAi<span class=\"ls0_1\"> </span>Gastos Corporaci\u00f3n Grupo Ingresos 174.593 262<span class=\"ls0_1\"> </span>- 174.855 Coste de ventas (8.183) - - (8.183) Otros ingresos de explotaci\u00f3n/otras ganancias netas 2.329 1.575 - 3.904 Gastos I+D (94.428) (9.074) - (103.502) Otros gastos (40.214) (7.105) (13.287) (60.606) Resultado neto de explotaci\u00f3n 34.097 (14.342) (13.287) 6.468 Resultado financiero neto 6.158 (197) (444) 5.517 Resultado antes de impuestos 40.255 (14.539) (13.731) 11.985 (Gasto) / Ingreso por impuesto de sociedades 15.971 (1.831) - 14.140 Resultado del ejercicio 56.226 (16.370) (13.731) 26.125 Propietarios de la dominante 56.226 (16.370) (13.731) 26.125 Resultado del ejercicio (1) 56.226 (16.370) (13.731) 26.125 (Gasto) / Ingreso por impuesto de sociedades (2) (15.971) 1.831 - (14.140) Resultado financiero (3) (6.158) 197<span class=\"ls0_1\"> </span>444<span class=\"ls0_1\"> </span>(5.517) Amortizaci\u00f3n (4) 5.535 1.238 - 6.773 Deterioros y resultados del inmovilizado (5) (233) - - (233) Deterioro y variaci\u00f3n de provisiones por operaciones comerci<span class=\"__1 _3\"></span>ales (6) 12<span class=\"ls0_1\"> </span>- - 12<span class=\"ls0_1\"> </span>EBITDA (1)+(2)+(3)+(4)+(5)+(6) 39.411 (13.104) Los <span class=\"__1 _20\"> </span>activos <span class=\"__1 _18\"> </span>y <span class=\"__1 _20\"> </span>pa<span class=\"__1 _2\"></span>sivos <span class=\"__1 _20\"> </span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _20\"> </span>segmento <span class=\"__1 _18\"> </span>a <span class=\"__1 _18\"> </span>31 <span class=\"__1 _20\"> </span>de <span class=\"__1 _18\"> </span>diciembre <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>2024 <span class=\"__1 _20\"> </span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _20\"> </span>pre<span class=\"__1 _2\"></span>sentan <span class=\"__1 _20\"> </span>com<span class=\"__1 _2\"></span>o <span class=\"__1 _20\"> </span>informaci\u00f3<span class=\"__1 _2\"></span>n complementaria: <span class=\"__1 _2\"></span> Activos y pasivos por segmento 2024 (Miles de Euros) Oncolog\u00eda RNAi<span class=\"ls0_1\"> </span>Grupo Activos no corrientes 69.526 29.870 99.396 Activos corrientes 249.120 1.128 250.248 Pasivos no corrientes 58.142 449<span class=\"ls0_1\"> </span>58.591 Pasivos corrientes 80.030 2.664 82.694 Inversi\u00f3n en el inmovilizado 3.072 12.565 15.637 Los <span class=\"__1 _1a\"> </span>r<span class=\"__1 _2\"></span>esultados <span class=\"__1 _13\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _13\"> </span>segmentos <span class=\"__1 _13\"> </span>para <span class=\"__1 _1a\"> </span>el <span class=\"__1 _13\"> </span>ejercicio <span class=\"__1 _13\"> </span>finali<span class=\"__1 _2\"></span>zado <span class=\"__1 _13\"> </span>a <span class=\"__1 _1a\"> </span>31 <span class=\"__1 _13\"> </span>de <span class=\"__1 _13\"> </span>diciembre <span class=\"__1 _1a\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _1a\"> </span>20<span class=\"__1 _2\"></span>23 <span class=\"__1 _13\"> </span>son: Resultado por segmento 2023 (Miles de Euros) Oncolog\u00eda RNAi<span class=\"ls0_1\"> </span>Gastos Corporaci\u00f3n Grupo Ingresos 156.841 121<span class=\"ls0_1\"> </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_1\"> </span>57<span class=\"ls0_1\"> </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_1\"> </span>(100) (156) 204<span class=\"ls0_1\"> </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_1\"> </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_1\"> </span>156<span class=\"ls0_1\"> </span>(204) Amortizaci\u00f3n (4) 5.140 582<span class=\"ls0_1\"> </span>- 5.722 Deterioros y resultados del inmovilizado (5) (120) - 156<span class=\"ls0_1\"> </span>36<span class=\"ls0_1\"> </span>Deterioro y variaci\u00f3n de provisiones por operaciones comerci<span class=\"__1 _3\"></span>ales (6)<span class=\"__1 _2\"></span> (31) - 34<span class=\"ls0_1\"> </span>3 EBITDA (1)+(2)+(3)+(4)+(5)+(6) 31.319 (15.872) (13.207) 1.934 (*), El segme<span class=\"__1 _2\"></span>nto de Diagn\u00f3<span class=\"__1 _2\"></span>stico, cuyo cese<span class=\"__1 _2\"></span> de activida<span class=\"__1 _2\"></span>des y posterior<span class=\"__1 _2\"></span>  liquidaci\u00f3n <span class=\"__1 _2\"></span>hab\u00eda sido acordad<span class=\"__1 _2\"></span>a por el Consejo <span class=\"__1 _c\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _d\"></span>Administraci\u00f3n <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>Pharma <span class=\"__1 _d\"></span>Mar <span class=\"__1 _c\"></span>en <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"></span>mes <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>septiembre<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>2022, <span class=\"__1 _d\"></span>realiz\u00f3 <span class=\"__1 _d\"></span>ciertas <span class=\"__1 _c\"></span>ac<span class=\"__1 _2\"></span>tividades comerciales <span class=\"__1 _9\"></span>en los <span class=\"__1 _9\"></span>primeros <span class=\"__1 _2\"></span>meses <span class=\"__1 _9\"></span>del <span class=\"__1 _2\"></span>a\u00f1o <span class=\"__1 _2\"></span>2023, <span class=\"__1 _9\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>finalida<span class=\"__1 _2\"></span>d <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>cumplir <span class=\"__1 _2\"></span>con<span class=\"__1 _2\"></span> c<span class=\"__1 _2\"></span>ompromisos <span class=\"__1 _9\"></span>previamente adquiridos. <span class=\"__1 _10\"></span>Los <span class=\"__1 _9\"></span>ingresos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>esta <span class=\"__1 _9\"></span>activ<span class=\"__1 _2\"></span>idad <span class=\"__1 _10\"></span>supus<span class=\"__1 _2\"></span>ieron <span class=\"__1 _9\"></span>1.19<span class=\"__1 _2\"></span>1 <span class=\"__1 _9\"></span>mil <span class=\"__1 _10\"></span>euros <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _9\"></span>un <span class=\"__1 _10\"></span>resultado <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>-1.075 <span class=\"__1 _10\"></span>miles <span class=\"__1 _10\"></span>de euros <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>diciembre <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>2023. <span class=\"__1 _9\"></span>En <span class=\"__1 _9\"></span>2024 <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>han <span class=\"__1 _9\"></span>registrado<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>el<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>segm<span class=\"__1 _2\"></span>ento <span class=\"__1 _9\"></span><span class=\"ff6\">\u201cGastos <span class=\"__1 _9\"></span>Corporaci<span class=\"__1 _2\"></span>\u00f3n\u201d</span> <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>siguientes saldos <span class=\"__1 _a\"> </span>correspondient<span class=\"__1 _2\"></span>es <span class=\"__1 _a\"> </span>a <span class=\"__1 _a\"> </span>este <span class=\"__1 _8\"> </span>s<span class=\"__1 _2\"></span>egmento<span class=\"__1 _2\"></span>: <span class=\"__1 _8\"> </span>(<span class=\"__1 _2\"></span>6) <span class=\"__1 _a\"> </span>mil <span class=\"__1 _a\"> </span>euros <span class=\"__1 _a\"> </span><span class=\"ls8\">de <span class=\"__1 _a\"> </span></span>gas<span class=\"__1 _2\"></span>tos <span class=\"__1 _8\"> </span>ge<span class=\"__1 _2\"></span>nerales<span class=\"ls11\">, <span class=\"__1 _a\"> </span></span>(443) <span class=\"__1 _a\"> </span>miles <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>euros <span class=\"__1 _a\"> </span>en resultados financieros<span class=\"__1 _2\"></span> y 130 miles d<span class=\"__1 _2\"></span>e euros de <span class=\"__1 _2\"></span>impuesto de soc<span class=\"__1 _2\"></span>iedades<span class=\"__1 _22\"> </span>Los <span class=\"__1 _20\"> </span>activos <span class=\"__1 _18\"> </span>y <span class=\"__1 _20\"> </span>pasivos<span class=\"__1 _2\"></span> <span class=\"__1 _20\"> </span>por <span class=\"__1 _20\"> </span>s<span class=\"__1 _2\"></span>egm<span class=\"__1 _2\"></span>ento <span class=\"__1 _20\"> </span>a <span class=\"__1 _18\"> </span>31 <span class=\"__1 _20\"> </span>de <span class=\"__1 _18\"> </span>diciembre <span class=\"__1 _18\"> </span>de <span class=\"__1 _20\"> </span>202<span class=\"__1 _2\"></span>3 <span class=\"__1 _20\"> </span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _20\"> </span>pre<span class=\"__1 _2\"></span>sentan <span class=\"__1 _20\"> </span>com<span class=\"__1 _2\"></span>o <span class=\"__1 _20\"> </span>informac<span class=\"__1 _2\"></span>i\u00f3n complementaria:         <span class=\"__1 _2\"></span>                              <span class=\"__1 _2\"></span>            <span class=\"__1 _2\"></span> Activos y pasivos por segmento 2023 (Miles de Euros) Oncolog\u00eda Diagn\u00f3stico RNAi<span class=\"ls0_1\"> </span>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 Durante 2024 y 2<span class=\"__1 _2\"></span>023 no se produjero<span class=\"__1 _2\"></span>n operaciones re<span class=\"__1 _2\"></span>levantes entre <span class=\"__1 _2\"></span>los segmentos reporta<span class=\"__1 _2\"></span>bles<span class=\"__1 _22\"> </span><span class=\"__1 _2\"></span>. Las siguientes tablas<span class=\"__1 _2\"></span> muestran e<span class=\"__1 _2\"></span>l activo del Grup<span class=\"__1 _2\"></span>o por pa\u00eds y a\u00f1<span class=\"__1 _2\"></span>o:<span class=\"ff4 fs4\"> </span>Activos por pa\u00eds (Miles de Euros)<span class=\"fc1_1\"> </span>31/12/2024 31/12/2023 Espa\u00f1a 339.549 331.097 Estados Unidos 253<span class=\"ls0_1\"> </span>244<span class=\"ls0_1\"> </span>Suiza 3.879 2.180 Italia 1.568 2.193 Francia 1.129 847<span class=\"ls0_1\"> </span>Alemania 2.402 3.020 B\u00e9lgica 410<span class=\"ls0_1\"> </span>451<span class=\"ls0_1\"> </span>Austria 454<span class=\"ls0_1\"> </span>488<span class=\"ls0_1\"> </span>Total 349.644 340.520 Las <span class=\"__1 _2\"></span>ventas <span class=\"__1 _2\"></span>netas <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>produ<span class=\"__1 _2\"></span>cto <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>Grupo <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>realizan <span class=\"__1 _2\"></span>mayorit<span class=\"__1 _2\"></span>ariamente <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>Espa\u00f1<span class=\"__1 _2\"></span>a y <span class=\"__1 _2\"></span>otros <span class=\"__1 _2\"></span>pa\u00edses <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e l<span class=\"__1 _2\"></span>a Un<span class=\"__1 _2\"></span>i\u00f3n Europea. <span class=\"__1 _9\"></span>El<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>78,9% <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>i<span class=\"__1 _2\"></span>ngresos <span class=\"__1 _9\"></span>ordinarios<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>totales <span class=\"__1 _9\"></span>f<span class=\"__1 _2\"></span>ueron <span class=\"__1 _9\"></span>realiza<span class=\"__1 _2\"></span>dos <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>zona <span class=\"__1 _9\"></span>euro <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>2024<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>(83,5% <span class=\"__1 _10\"></span>en 202<span class=\"ls0_1\">3<span class=\"ls12\">).</span> </span>La <span class=\"__1 _20\"> </span>pr\u00e1ctica <span class=\"__1 _20\"> </span>totalidad <span class=\"__1 _18\"> </span>de <span class=\"__1 _20\"> </span>la <span class=\"__1 _20\"> </span>inversi\u00f3n<span class=\"__1 _2\"></span> <span class=\"__1 _19\"> </span>en<span class=\"__1 _2\"></span> <span class=\"__1 _19\"> </span>i<span class=\"__1 _2\"></span>nmovilizado <span class=\"__1 _20\"> </span>materi<span class=\"__1 _2\"></span>al, <span class=\"__1 _20\"> </span>inm<span class=\"__1 _2\"></span>ov<span class=\"__1 _2\"></span>ilizado <span class=\"__1 _20\"> </span>inmaterial <span class=\"__1 _20\"> </span>e<span class=\"__1 _2\"></span> <span class=\"__1 _19\"> </span>i<span class=\"__1 _2\"></span>nversiones inmobiliarias en <span class=\"__1 _2\"></span>los ejercicios <span class=\"__1 _2\"></span>2024 y 2023 se re<span class=\"__1 _2\"></span>alizaron e<span class=\"__1 _2\"></span>n Espa\u00f1a.<span class=\"__1 _2\"></span> Las <span class=\"__1 _9\"></span>siguientes <span class=\"__1 _9\"></span>tablas <span class=\"__1 _10\"></span>muestran <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>desa<span class=\"__1 _2\"></span>gregaci\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>ingresos <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>Gru<span class=\"__1 _2\"></span>po <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>funci\u00f3<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>tipo <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>bie<span class=\"__1 _2\"></span>nes <span class=\"__1 _9\"></span>o servicios <span class=\"__1 _8\"> </span>suministrados <span class=\"__1 _8\"> </span>a <span class=\"__1 _8\"> </span>los <span class=\"__1 _8\"> </span>clientes, <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>zo<span class=\"__1 _9\"></span>na <span class=\"__1 _8\"> </span>geogr\u00e1fica <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>el <span class=\"__1 _d\"> </span>mom<span class=\"__1 _2\"></span>ento <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>la <span class=\"__1 _8\"> </span>transferencia <span class=\"__1 _d\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _8\"> </span>bienes <span class=\"__1 _8\"> </span>y servicios, clasificados<span class=\"__1 _2\"></span> por segmentos so<span class=\"__1 _2\"></span>bre los que se<span class=\"__1 _2\"></span> informa, c<span class=\"__1 _2\"></span>orresp<span class=\"__1 _2\"></span>ondientes a dic<span class=\"__1 _2\"></span>iembre 2<span class=\"__1 _2\"></span>024<span class=\"__1 _22\"> </span>Desglose ingresos por segmento 2024 (Miles de Euros) Oncolog\u00eda RNAi<span class=\"ls0_1\"> </span>Total Tipo de bien o servicio suministrado Venta de producto 116.525 - 116.525 Descuentos (49.983) - (49.983) Acuerdos de licencia y desarrollo 46.518 - 46.518 Royalties 61.347 - 61.347 Otros ingresos 186<span class=\"ls0_1\"> </span>262<span class=\"ls0_1\"> </span>448<span class=\"ls0_1\"> </span>Total ingresos de contratos con clientes 174.593 262<span class=\"ls0_1\"> </span>174.855 Mercados Geogr\u00e1ficos Espa\u00f1a 3.641 262<span class=\"ls0_1\"> </span>3.903 Irlanda 78.935 - 78.935 Estados Unidos 22.410 - 22.410 Francia 22.130 - 22.130 China 5.716 - 5.716 Alemania 4.879 - 4.879 Resto UE 12.059 - 12.059 Otros 24.823 - 24.823 Total ingresos de contratos con clientes 174.593 262<span class=\"ls0_1\"> </span>174.855 Momento de reconocimiento de ingresos ordinarios En un punto en el tiempo 150.667 262<span class=\"ls0_1\"> </span>150.929 A lo largo del tiempo 23.926 - 23.926 Total ingresos de contratos con clientes 174.593 262<span class=\"ls0_1\"> </span>174.855 Desglose ingresos por zona geogr\u00e1fica 2024 (Miles de Euros) Espa\u00f1a Estados Unidos Irlanda Francia Alemania Resto UE<span class=\"ls0_1\"> </span>China Otros Total Venta de producto 8.223 - 157<span class=\"ls0_1\"> </span>35.231 16.005 33.095 945<span class=\"ls0_1\"> </span>22.869 116.525 Descuentos (4.719) - - (13.101) (11.126) (21.037) - - (49.983) Acuerdos de licencia y desarrollo - 17.934 22.962 - - - 4.408 1.214 46.518 Royalties - 4.476 55.789 - - - 363<span class=\"ls0_1\"> </span>719<span class=\"ls0_1\"> </span>61.347 Otros ingresos 399<span class=\"ls0_1\"> </span>- 27<span class=\"ls0_1\"> </span>- - 1 - 21<span class=\"ls0_1\"> </span>448<span class=\"ls0_1\"> </span>Total ingresos de contratos con clientes 3.903 22.410 78.935 22.130 4.879 12.059 5.716 24.823 174.855 Las <span class=\"__1 _10\"></span>v<span class=\"__1 _2\"></span>entas <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>Irlanda <span class=\"__1 _d\"></span>en <span class=\"__1 _c\"></span>2024 <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>2023 <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>orresponden <span class=\"__1 _c\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _c\"></span>los <span class=\"__1 _c\"></span>milestones <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>r<span class=\"__1 _2\"></span>oyalties <span class=\"__1 _c\"></span>percibidos <span class=\"__1 _d\"></span>de <span class=\"__1 _10\"></span>Jaz<span class=\"__1 _2\"></span>z Pharmaceuticals f<span class=\"__1 _2\"></span>acturado a trav\u00e9s<span class=\"__1 _2\"></span> de la sociedad <span class=\"__1 _2\"></span>irlandesa en d\u00f3lares.<span class=\"__1 _9\"></span> Las s<span class=\"__1 _2\"></span>iguientes <span class=\"__1 _2\"></span>tablas <span class=\"__1 _2\"></span>mues<span class=\"__1 _2\"></span>tran <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>desagregaci\u00f3n <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>ingresos <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>Grupo <span class=\"__1 _2\"></span>por <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ontratos c<span class=\"__1 _2\"></span>on <span class=\"__1 _2\"></span>clientes <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>funci\u00f3n<span class=\"__1 _2\"></span> del tipo de b<span class=\"__1 _2\"></span>ienes o serv<span class=\"__1 _2\"></span>icios suministrados a<span class=\"__1 _2\"></span> los clien<span class=\"__1 _2\"></span>tes, la zona ge<span class=\"__1 _9\"></span>ogr\u00e1fica y <span class=\"__1 _2\"></span>el mom<span class=\"__1 _2\"></span>ento de la tr<span class=\"__1 _2\"></span>ansferencia d<span class=\"__1 _2\"></span>e bienes y servicios, cl<span class=\"__1 _2\"></span>asificados por segmentos s<span class=\"__1 _2\"></span>obre los que se in<span class=\"__1 _2\"></span>forma, c<span class=\"__1 _2\"></span>orr<span class=\"__1 _2\"></span>espondientes a d<span class=\"__1 _2\"></span>iciembre 202<span class=\"__1 _2\"></span>3<span class=\"__1 _22\"> </span>Desglose ingresos por segmento 2023 (Miles de Euros) Oncolog\u00eda RNAi<span class=\"ls0_1\"> </span>Gastos Corporaci\u00f3n Total Tipo de bien o servicio suministrado Venta de producto 117.507 - 1.192 118.699 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_1\"> </span>121<span class=\"ls0_1\"> </span>- 512<span class=\"ls0_1\"> </span>Total ingresos de contratos con clientes 156.840 121<span class=\"ls0_1\"> </span>1.192 158.153 Mercados Geogr\u00e1ficos Espa\u00f1a 5.891 121<span class=\"ls0_1\"> </span>918<span class=\"ls0_1\"> </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_1\"> </span>10.899 Estados Unidos 12.510 - - 12.510 Otros 13.511 - 120<span class=\"ls0_1\"> </span>13.631 Total ingresos de contratos con clientes 156.840 121<span class=\"ls0_1\"> </span>1.192 158.153 Momento de reconocimiento de ingresos ordinarios En un punto en el tiempo 132.942 121<span class=\"ls0_1\"> </span>1.192 134.255 A lo largo del tiempo 23.898 - - 23.898 Total ingresos de contratos con clientes 156.840 121<span class=\"ls0_1\"> </span>1.192 158.153 Desglose<span class=\"ff5\"> ingresos por </span>zona geogr\u00e1fica 2023 (Miles de Euros) Espa\u00f1a Estados Unidos Irlanda Francia Alemania Italia Resto Uni\u00f3n Europea Otros Total Venta de producto 15.244 - 3.938 41.438 12.435 13.158 18.113 14.373 118.699 Descuentos (8.826) - - (11.435) (7.798) (8.971) (7.214) (2.582) (46.826) Acuerdos de licencia y desarrollo - 9.442 23.050 - - - - 1.098 33.590 Royalties - 3.068 48.368 - - - - 742<span class=\"ls0_1\"> </span>52.178 Otros ingresos 512<span class=\"ls0_1\"> </span>- - - - - - - 512<span class=\"ls0_1\"> </span>Total ingresos de contratos con clientes 6.930 12.510 75.356 30.003 4.637 4.187 10.899 13.631 158.153 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "<div class=\"c w64 h52 gs9b\"><div class=\"t_1 m0_1 xc ha y4a0 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado por segmento 2024 (Miles de Euros) </div></div><div class=\"c w65 h52 gs9c\"><div class=\"t_1 m0_1 x18 hc y4a0 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Oncolog\u00eda </div></div><div class=\"c w66 h52 gs9d\"><div class=\"t_1 m0_1 xe hc y4a0 ff3 fs5 fc1_1 sc0_1 ls19 ws0_1\">RNAi<span class=\"ls0_1\"> </span></div></div><div class=\"c w67 h52 gs9e\"><div class=\"t_1 m0_1 x22 hc y3e9 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Gastos </div><div class=\"t_1 m0_1 xc hc y14d ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Corporaci\u00f3n </div></div><div class=\"c w68 h52 gs9f\"><div class=\"t_1 m0_1 x53 hc y4a0 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Grupo </div></div><div class=\"c w64 h47 gsa0\"><div class=\"t_1 m0_1 xc he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Ingresos </div></div><div class=\"c w65 h47 gsa1\"><div class=\"t_1 m0_1 x1b he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">174.593 </div></div><div class=\"c w66 h47 gsa2\"><div class=\"t_1 m0_1 x54 he y3ce ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">262<span class=\"ls0_1\"> </span></div></div><div class=\"c w67 h47 gsa3\"><div class=\"t_1 m0_1 x77 he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w68 h47 gsa4\"><div class=\"t_1 m0_1 x35 hc y3ce ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">174.855 </div></div><div class=\"c w64 h53 gsa5\"><div class=\"t_1 m0_1 xc he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Coste de ventas </div></div><div class=\"c w65 h53 gsa6\"><div class=\"t_1 m0_1 x5d he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(8.183) </div></div><div class=\"c w66 h53 gsa7\"><div class=\"t_1 m0_1 x23 he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w67 h53 gsa8\"><div class=\"t_1 m0_1 x77 he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w68 h53 gsa9\"><div class=\"t_1 m0_1 x19 hc y39e ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(8.183) </div></div><div class=\"c w64 h47 gsaa\"><div class=\"t_1 m0_1 xc he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otros ingresos de explotaci\u00f3n/otras ganancias netas </div></div><div class=\"c w65 h47 gsab\"><div class=\"t_1 m0_1 x60 he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2.329 </div></div><div class=\"c w66 h47 gsac\"><div class=\"t_1 m0_1 x1a he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.575 </div></div><div class=\"c w67 h47 gsad\"><div class=\"t_1 m0_1 x77 he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w68 h47 gsae\"><div class=\"t_1 m0_1 x38 hc y39e ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">3.904 </div></div><div class=\"c w64 h47 gsaf\"><div class=\"t_1 m0_1 xc he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos I+D </div></div><div class=\"c w65 h47 gsb0\"><div class=\"t_1 m0_1 x57 he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(94.428) </div></div><div class=\"c w66 h47 gsb1\"><div class=\"t_1 m0_1 xe he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(9.074) </div></div><div class=\"c w67 h47 gsb2\"><div class=\"t_1 m0_1 x77 he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w68 h47 gsb3\"><div class=\"t_1 m0_1 x18 hc y3ce ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(103.502) </div></div><div class=\"c w64 h47 gsb4\"><div class=\"t_1 m0_1 xc he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otros gastos </div></div><div class=\"c w65 h47 gsb5\"><div class=\"t_1 m0_1 x57 he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(40.214) </div></div><div class=\"c w66 h47 gsb6\"><div class=\"t_1 m0_1 xe he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(7.105) </div></div><div class=\"c w67 h47 gsb7\"><div class=\"t_1 m0_1 x38 he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(13.287) </div></div><div class=\"c w68 h47 gsb8\"><div class=\"t_1 m0_1 x55 hc y3ce ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(60.606) </div></div><div class=\"c w64 h47 gsb9\"><div class=\"t_1 m0_1 xc hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Resultado neto de explotaci\u00f3n </div></div><div class=\"c w65 h47 gsba\"><div class=\"t_1 m0_1 x29 hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">34.097 </div></div><div class=\"c w66 h47 gsbb\"><div class=\"t_1 m0_1 xc hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(14.342) </div></div><div class=\"c w67 h47 gsbc\"><div class=\"t_1 m0_1 x38 hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(13.287) </div></div><div class=\"c w68 h47 gsbd\"><div class=\"t_1 m0_1 x38 hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">6.468 </div></div><div class=\"c w64 h47 gsbe\"><div class=\"t_1 m0_1 xc hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Resultado financiero neto </div></div><div class=\"c w65 h47 gsbf\"><div class=\"t_1 m0_1 x60 hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">6.158 </div></div><div class=\"c w66 h47 gsc0\"><div class=\"t_1 m0_1 x1d hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(197) </div></div><div class=\"c w67 h47 gsc1\"><div class=\"t_1 m0_1 x3a hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(444) </div></div><div class=\"c w68 h47 gsc2\"><div class=\"t_1 m0_1 x38 hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">5.517 </div></div><div class=\"c w64 h47 gsc3\"><div class=\"t_1 m0_1 xc hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Resultado antes de impuestos </div></div><div class=\"c w65 h47 gsc4\"><div class=\"t_1 m0_1 x29 hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">40.255 </div></div><div class=\"c w66 h47 gsc5\"><div class=\"t_1 m0_1 xc hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(14.539) </div></div><div class=\"c w67 h47 gsc6\"><div class=\"t_1 m0_1 x38 hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(13.731) </div></div><div class=\"c w68 h47 gsc7\"><div class=\"t_1 m0_1 x19 hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">11.985 </div></div><div class=\"c w64 h47 gsc8\"><div class=\"t_1 m0_1 xc he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Gasto) / Ingreso por impuesto de sociedades </div></div><div class=\"c w65 h47 gsc9\"><div class=\"t_1 m0_1 x29 he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">15.971 </div></div><div class=\"c w66 h47 gsca\"><div class=\"t_1 m0_1 xe he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(1.831) </div></div><div class=\"c w67 h47 gscb\"><div class=\"t_1 m0_1 x77 he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w68 h47 gscc\"><div class=\"t_1 m0_1 x19 hc y3ce ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">14.140 </div></div><div class=\"c w64 h47 gscd\"><div class=\"t_1 m0_1 xc hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Resultado del ejercicio </div></div><div class=\"c w65 h47 gsce\"><div class=\"t_1 m0_1 x29 hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">56.226 </div></div><div class=\"c w66 h47 gscf\"><div class=\"t_1 m0_1 xc hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(16.370) </div></div><div class=\"c w67 h47 gsd0\"><div class=\"t_1 m0_1 x38 hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(13.731) </div></div><div class=\"c w68 h47 gsd1\"><div class=\"t_1 m0_1 x19 hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">26.125 </div></div><div class=\"c w64 h53 gsd2\"><div class=\"t_1 m0_1 xc hc y39e ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Propietarios de la dominante </div></div><div class=\"c w65 h53 gsd3\"><div class=\"t_1 m0_1 x29 hc y39e ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">56.226 </div></div><div class=\"c w66 h53 gsd4\"><div class=\"t_1 m0_1 xc hc y39e ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(16.370) </div></div><div class=\"c w67 h53 gsd5\"><div class=\"t_1 m0_1 x38 hc y39e ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(13.731) </div></div><div class=\"c w68 h53 gsd6\"><div class=\"t_1 m0_1 x19 hc y39e ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">26.125 </div></div><div class=\"c w64 h47 gsd7\"><div class=\"t_1 m0_1 xc he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado del ejercicio (1) </div></div><div class=\"c w65 h47 gsd8\"><div class=\"t_1 m0_1 x29 he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">56.226 </div></div><div class=\"c w66 h47 gsd9\"><div class=\"t_1 m0_1 xc he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(16.370) </div></div><div class=\"c w67 h47 gsda\"><div class=\"t_1 m0_1 x38 he y39e ff2_1 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(13.731) </div></div><div class=\"c w68 h47 gsdb\"><div class=\"t_1 m0_1 x19 hc y39e ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">26.125 </div></div><div class=\"c w64 h47 gsdc\"><div class=\"t_1 m0_1 xc he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Gasto) / Ingreso por impuesto de sociedades (2) </div></div><div class=\"c w65 h47 gsdd\"><div class=\"t_1 m0_1 x57 he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(15.971) </div></div><div class=\"c w66 h47 gsde\"><div class=\"t_1 m0_1 x1a he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.831 </div></div><div class=\"c w67 h47 gsdf\"><div class=\"t_1 m0_1 x77 he y3ce ff2_1 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w68 h47 gse0\"><div class=\"t_1 m0_1 x55 hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(14.140) </div></div><div class=\"c w64 h47 gse1\"><div class=\"t_1 m0_1 xc he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Resultado financiero (3) </div></div><div class=\"c w65 h47 gse2\"><div class=\"t_1 m0_1 x5d he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(6.158) </div></div><div class=\"c w66 h47 gse3\"><div class=\"t_1 m0_1 x54 he y3ce ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">197<span class=\"ls0_1\"> </span></div></div><div class=\"c w67 h47 gse4\"><div class=\"t_1 m0_1 x20 he y3ce ff2_1 fs5 fc1_1 sc0_1 ls3 ws0_1\">444<span class=\"ls0_1\"> </span></div></div><div class=\"c w68 h47 gse5\"><div class=\"t_1 m0_1 x19 hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(5.517) </div></div><div class=\"c w64 h47 gse6\"><div class=\"t_1 m0_1 xc he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Amortizaci\u00f3n (4) </div></div><div class=\"c w65 h47 gse7\"><div class=\"t_1 m0_1 x60 he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">5.535 </div></div><div class=\"c w66 h47 gse8\"><div class=\"t_1 m0_1 x1a he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.238 </div></div><div class=\"c w67 h47 gse9\"><div class=\"t_1 m0_1 x77 he y3ce ff2_1 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w68 h47 gsea\"><div class=\"t_1 m0_1 x38 hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">6.773 </div></div><div class=\"c w64 h47 gseb\"><div class=\"t_1 m0_1 xc he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deterioros y resultados del inmovilizado (5) </div></div><div class=\"c w65 h47 gsec\"><div class=\"t_1 m0_1 x1f he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(233) </div></div><div class=\"c w66 h47 gsed\"><div class=\"t_1 m0_1 x23 he y3ce ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w67 h47 gsee\"><div class=\"t_1 m0_1 x77 he y3ce ff2_1 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w68 h47 gsef\"><div class=\"t_1 m0_1 x5d hc y3ce ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(233) </div></div><div class=\"c w64 h55 gsf0\"><div class=\"t_1 m0_1 xc he y4b1 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deterioro y variaci\u00f3n de provisiones por operaciones comerci<span class=\"__1 _3\"></span>ales </div><div class=\"t_1 m0_1 xc he y4b2 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(6) </div></div><div class=\"c w65 h55 gsf1\"><div class=\"t_1 m0_1 x58 he y4b4 ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">12<span class=\"ls0_1\"> </span></div></div><div class=\"c w66 h55 gsf2\"><div class=\"t_1 m0_1 x23 he y4b4 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w67 h55 gsf3\"><div class=\"t_1 m0_1 x77 he y4b4 ff2_1 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w68 h55 gsf4\"><div class=\"t_1 m0_1 x3a hc y4b4 ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">12<span class=\"ls0_1\"> </span></div></div><div class=\"c w64 h53 gsf5\"><div class=\"t_1 m0_1 xc hc y39e ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">EBITDA (1)+(2)+(3)+(4)+(5)+(6) </div></div><div class=\"c w65 h53 gsf6\"><div class=\"t_1 m0_1 x29 hc y39e ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">39.411 </div></div><div class=\"c w66 h53 gsf7\"><div class=\"t_1 m0_1 xc hc y39e ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(13.104) </div></div>Los <span class=\"__1 _20\"> </span>activos <span class=\"__1 _18\"> </span>y <span class=\"__1 _20\"> </span>pa<span class=\"__1 _2\"></span>sivos <span class=\"__1 _20\"> </span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _20\"> </span>segmento <span class=\"__1 _18\"> </span>a <span class=\"__1 _18\"> </span>31 <span class=\"__1 _20\"> </span>de <span class=\"__1 _18\"> </span>diciembre <span class=\"__1 _18\"> </span>de <span class=\"__1 _18\"> </span>2024 <span class=\"__1 _20\"> </span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _20\"> </span>pre<span class=\"__1 _2\"></span>sentan <span class=\"__1 _20\"> </span>com<span class=\"__1 _2\"></span>o <span class=\"__1 _20\"> </span>informaci\u00f3<span class=\"__1 _2\"></span>n complementaria: <span class=\"__1 _2\"></span> Activos y pasivos por segmento 2024 (Miles de Euros) Oncolog\u00eda RNAi<span class=\"ls0_1\"> </span>Grupo Activos no corrientes 69.526 29.870 99.396 Activos corrientes 249.120 1.128 250.248 Pasivos no corrientes 58.142 449<span class=\"ls0_1\"> </span>58.591 Pasivos corrientes 80.030 2.664 82.694 Inversi\u00f3n en el inmovilizado 3.072 12.565 15.637 Los <span class=\"__1 _1a\"> </span>r<span class=\"__1 _2\"></span>esultados <span class=\"__1 _13\"> </span>de <span class=\"__1 _1a\"> </span>los <span class=\"__1 _13\"> </span>segmentos <span class=\"__1 _13\"> </span>para <span class=\"__1 _1a\"> </span>el <span class=\"__1 _13\"> </span>ejercicio <span class=\"__1 _13\"> </span>finali<span class=\"__1 _2\"></span>zado <span class=\"__1 _13\"> </span>a <span class=\"__1 _1a\"> </span>31 <span class=\"__1 _13\"> </span>de <span class=\"__1 _13\"> </span>diciembre <span class=\"__1 _1a\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _1a\"> </span>20<span class=\"__1 _2\"></span>23 <span class=\"__1 _13\"> </span>son: Resultado por segmento 2023 (Miles de Euros) Oncolog\u00eda RNAi<span class=\"ls0_1\"> </span>Gastos Corporaci\u00f3n Grupo Ingresos 156.841 121<span class=\"ls0_1\"> </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_1\"> </span>57<span class=\"ls0_1\"> </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_1\"> </span>(100) (156) 204<span class=\"ls0_1\"> </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_1\"> </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_1\"> </span>156<span class=\"ls0_1\"> </span>(204) Amortizaci\u00f3n (4) 5.140 582<span class=\"ls0_1\"> </span>- 5.722 Deterioros y resultados del inmovilizado (5) (120) - 156<span class=\"ls0_1\"> </span>36<span class=\"ls0_1\"> </span>Deterioro y variaci\u00f3n de provisiones por operaciones comerci<span class=\"__1 _3\"></span>ales (6)<span class=\"__1 _2\"></span> (31) - 34<span class=\"ls0_1\"> </span>3 EBITDA (1)+(2)+(3)+(4)+(5)+(6) 31.319 (15.872) (13.207) 1.934 (*), El segme<span class=\"__1 _2\"></span>nto de Diagn\u00f3<span class=\"__1 _2\"></span>stico, cuyo cese<span class=\"__1 _2\"></span> de activida<span class=\"__1 _2\"></span>des y posterior<span class=\"__1 _2\"></span>  liquidaci\u00f3n <span class=\"__1 _2\"></span>hab\u00eda sido acordad<span class=\"__1 _2\"></span>a por el Consejo <span class=\"__1 _c\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _d\"></span>Administraci\u00f3n <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>Pharma <span class=\"__1 _d\"></span>Mar <span class=\"__1 _c\"></span>en <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"></span>mes <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>septiembre<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>2022, <span class=\"__1 _d\"></span>realiz\u00f3 <span class=\"__1 _d\"></span>ciertas <span class=\"__1 _c\"></span>ac<span class=\"__1 _2\"></span>tividades comerciales <span class=\"__1 _9\"></span>en los <span class=\"__1 _9\"></span>primeros <span class=\"__1 _2\"></span>meses <span class=\"__1 _9\"></span>del <span class=\"__1 _2\"></span>a\u00f1o <span class=\"__1 _2\"></span>2023, <span class=\"__1 _9\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>finalida<span class=\"__1 _2\"></span>d <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>cumplir <span class=\"__1 _2\"></span>con<span class=\"__1 _2\"></span> c<span class=\"__1 _2\"></span>ompromisos <span class=\"__1 _9\"></span>previamente adquiridos. <span class=\"__1 _10\"></span>Los <span class=\"__1 _9\"></span>ingresos<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>esta <span class=\"__1 _9\"></span>activ<span class=\"__1 _2\"></span>idad <span class=\"__1 _10\"></span>supus<span class=\"__1 _2\"></span>ieron <span class=\"__1 _9\"></span>1.19<span class=\"__1 _2\"></span>1 <span class=\"__1 _9\"></span>mil <span class=\"__1 _10\"></span>euros <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _9\"></span>un <span class=\"__1 _10\"></span>resultado <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>-1.075 <span class=\"__1 _10\"></span>miles <span class=\"__1 _10\"></span>de euros <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>diciembre <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>2023. <span class=\"__1 _9\"></span>En <span class=\"__1 _9\"></span>2024 <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>han <span class=\"__1 _9\"></span>registrado<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>el<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>segm<span class=\"__1 _2\"></span>ento <span class=\"__1 _9\"></span><span class=\"ff6\">\u201cGastos <span class=\"__1 _9\"></span>Corporaci<span class=\"__1 _2\"></span>\u00f3n\u201d</span> <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>siguientes saldos <span class=\"__1 _a\"> </span>correspondient<span class=\"__1 _2\"></span>es <span class=\"__1 _a\"> </span>a <span class=\"__1 _a\"> </span>este <span class=\"__1 _8\"> </span>s<span class=\"__1 _2\"></span>egmento<span class=\"__1 _2\"></span>: <span class=\"__1 _8\"> </span>(<span class=\"__1 _2\"></span>6) <span class=\"__1 _a\"> </span>mil <span class=\"__1 _a\"> </span>euros <span class=\"__1 _a\"> </span><span class=\"ls8\">de <span class=\"__1 _a\"> </span></span>gas<span class=\"__1 _2\"></span>tos <span class=\"__1 _8\"> </span>ge<span class=\"__1 _2\"></span>nerales<span class=\"ls11\">, <span class=\"__1 _a\"> </span></span>(443) <span class=\"__1 _a\"> </span>miles <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>euros <span class=\"__1 _a\"> </span>en resultados financieros<span class=\"__1 _2\"></span> y 130 miles d<span class=\"__1 _2\"></span>e euros de <span class=\"__1 _2\"></span>impuesto de soc<span class=\"__1 _2\"></span>iedades<span class=\"__1 _22\"> </span>Los <span class=\"__1 _20\"> </span>activos <span class=\"__1 _18\"> </span>y <span class=\"__1 _20\"> </span>pasivos<span class=\"__1 _2\"></span> <span class=\"__1 _20\"> </span>por <span class=\"__1 _20\"> </span>s<span class=\"__1 _2\"></span>egm<span class=\"__1 _2\"></span>ento <span class=\"__1 _20\"> </span>a <span class=\"__1 _18\"> </span>31 <span class=\"__1 _20\"> </span>de <span class=\"__1 _18\"> </span>diciembre <span class=\"__1 _18\"> </span>de <span class=\"__1 _20\"> </span>202<span class=\"__1 _2\"></span>3 <span class=\"__1 _20\"> </span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _20\"> </span>pre<span class=\"__1 _2\"></span>sentan <span class=\"__1 _20\"> </span>com<span class=\"__1 _2\"></span>o <span class=\"__1 _20\"> </span>informac<span class=\"__1 _2\"></span>i\u00f3n complementaria:         <span class=\"__1 _2\"></span>                              <span class=\"__1 _2\"></span>            <span class=\"__1 _2\"></span> Activos y pasivos por segmento 2023 (Miles de Euros) Oncolog\u00eda Diagn\u00f3stico RNAi<span class=\"ls0_1\"> </span>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 Durante 2024 y 2<span class=\"__1 _2\"></span>023 no se produjero<span class=\"__1 _2\"></span>n operaciones re<span class=\"__1 _2\"></span>levantes entre <span class=\"__1 _2\"></span>los segmentos reporta<span class=\"__1 _2\"></span>bles<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "6.<span class=\"ls0_1\"> <span class=\"__1 _7\"> </span>INMOV<span class=\"__1 _b\"></span>ILIZ<span class=\"__1 _3\"></span>ADO<span class=\"__1 _b\"></span> MAT<span class=\"__1 _3\"></span>ER<span class=\"__1 _3\"></span>IA<span class=\"__1 _b\"></span>L </span>El detalle y los movimi<span class=\"__1 _2\"></span>entos de este ep\u00ed<span class=\"__1 _2\"></span>grafe en <span class=\"__1 _2\"></span>2024 <span class=\"__1 _2\"></span>y 2023 son los s<span class=\"__1 _2\"></span>iguientes:<span class=\"__1 _2\"></span><span class=\"fs5\"> </span>Inmovilizado Material (Miles de Euros) 31/12/2023 Adiciones Retiros Traspasos 31/12/2024 Terrenos y construcciones 29.043 900<span class=\"ls0_1\"> </span>- 6.099 36.042 Instalaciones t\u00e9cnicas y maquinaria 23.961 7.775 (778) 4.883 35.841 Otras instalaciones utillaje y mobiliario 19.322 4.938 (1.321) 1.895 24.834 Anticipos e inmovilizado material en curso 13.063 1.417 - (13.150) 1.330 Otro inmovilizado material 2.688 444<span class=\"ls0_1\"> </span>(371) 273<span class=\"ls0_1\"> </span>3.034 Provisiones (1.127) - 284<span class=\"ls0_1\"> </span>- (843) Coste 86.950 15.474 (2.186) - 100.238 Construcciones (10.677) (771) - - (11.448) Instalaciones t\u00e9cnicas y maquinaria (13.157) (1.850) 669<span class=\"ls0_1\"> </span>- (14.338) Otras instalaciones utillaje y mobiliario (17.066) (730) 1.311 - (16.485) Otro inmovilizado material (2.176) (251) 369<span class=\"ls0_1\"> </span>- (2.058) - Amortizaci\u00f3n Acumulada (43.076) (3.602) 2.349 - (44.329) INMOVILIZADO MATERIAL 43.874 11.872 163<span class=\"ls0_1\"> </span>- 55.909 En <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"> </span>ejerc<span class=\"__1 _2\"></span>icio <span class=\"__1 _d\"> </span>202<span class=\"__1 _2\"></span>4, <span class=\"__1 _d\"></span>las <span class=\"__1 _d\"></span>a<span class=\"__1 _2\"></span>diciones <span class=\"__1 _d\"></span>en <span class=\"__1 _8\"> </span>instalaciones <span class=\"__1 _d\"></span>t<span class=\"__1 _2\"></span>\u00e9cnicas <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>m<span class=\"__1 _2\"></span>aquinaria<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>as\u00ed <span class=\"__1 _8\"> </span>como <span class=\"__1 _d\"></span>instalaciones, <span class=\"__1 _8\"> </span>utillaje <span class=\"__1 _d\"></span>y mobiliario, se refieren principalment<span class=\"__1 _2\"></span>e a la finalizaci\u00f3n de  las obras que el<span class=\"__1 _2\"></span> Grupo manten\u00eda en curso al cierre del ejercicio <span class=\"__1 _d\"> </span>202<span class=\"__1 _2\"></span>3, <span class=\"__1 _d\"></span>referidas <span class=\"__1 _8\"> </span>a <span class=\"__1 _d\"></span>la <span class=\"__1 _d\"></span>tra<span class=\"__1 _2\"></span>nsformaci\u00f3n <span class=\"__1 _8\"> </span>del <span class=\"__1 _d\"></span>edificio <span class=\"__1 _d\"> </span>i<span class=\"__1 _2\"></span>ndustrial <span class=\"__1 _d\"></span>ad<span class=\"__1 _2\"></span>quirido <span class=\"__1 _d\"> </span>en<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>dicho <span class=\"__1 _8\"> </span>a\u00f1o <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"> </span>una<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>plan<span class=\"__1 _10\"></span>ta <span class=\"__1 _d\"> </span>de producci\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>oligonucle\u00f3ti<span class=\"__1 _2\"></span>dos <span class=\"__1 _9\"></span>dentro <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>segmento <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>RNAi<span class=\"__1 _2\"></span><span class=\"ls11\">, <span class=\"__1 _9\"></span></span> <span class=\"__1 _10\"></span>as\u00ed <span class=\"__1 _9\"></span>como <span class=\"__1 _10\"></span>a <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>ad<span class=\"__1 _2\"></span>quisici\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>iversos <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>quipos para las \u00e1reas de pr<span class=\"__1 _2\"></span>oducci\u00f3n e I+D de<span class=\"__1 _2\"></span>l segmen<span class=\"__1 _2\"></span>to de Oncolog\u00eda. <span class=\"__1 _2\"></span> En <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>l ejercicio <span class=\"__1 _b\"></span>2024 la Sociedad <span class=\"__1 _b\"></span>ha revertido parcialmente <span class=\"__1 _3\"></span>el deterioro <span class=\"__1 _b\"></span>de  <span class=\"__1 _3\"></span>un terreno en <span class=\"__1 _b\"></span>Col<span class=\"__1 _2\"></span>menar Viejo <span class=\"__1 _b\"></span>en base a una valoraci\u00f3n extern<span class=\"__1 _2\"></span>a del mismo, por <span class=\"__1 _2\"></span>importe de 2<span class=\"__1 _2\"></span>84 miles de euros (12<span class=\"__1 _2\"></span>1 miles de euros en<span class=\"__1 _2\"></span> 2023).<span class=\"__1 _9\"></span> Inmovilizado Material (Miles de Euros) 31/12/2022 Adiciones Retiros Traspasos 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_1\"> </span>(1.824) 267<span class=\"ls0_1\"> </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_1\"> </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_1\"> </span>- (2.176) Amortizaci\u00f3n Acumulada (47.994) (2.681) 7.599 - (43.076) INMOVILIZADO MATERIAL 31.163 13.185 (422) (52) 43.87<span class=\"__1 _22\"> </span>En  el  ejerc<span class=\"__1 _2\"></span>icio  2023,  las <span class=\"__1 _7\"> </span>adiciones  e<span class=\"__1 _2\"></span>n  Instalaciones<span class=\"__1 _2\"></span>  t\u00e9cnicas  y<span class=\"__1 _2\"></span>  maquinaria, <span class=\"__1 _19\"> </span>registraron <span class=\"__1 _7\"> </span>principalmente  la adquisici\u00f3n <span class=\"__1 _2\"></span>de diversos<span class=\"__1 _2\"></span> equipos <span class=\"__1 _2\"></span>para las <span class=\"__1 _2\"></span>\u00e1reas <span class=\"__1 _2\"></span>de pro<span class=\"__1 _2\"></span>ducci\u00f3n e <span class=\"__1 _2\"></span>I+D t<span class=\"__1 _2\"></span>anto de <span class=\"__1 _2\"></span>segmento <span class=\"__1 _2\"></span>de Onc<span class=\"__1 _2\"></span>olog\u00eda com<span class=\"__1 _2\"></span>o del<span class=\"__1 _2\"></span> segmento de RNAi. <span class=\"__1 _2\"></span> La adicion<span class=\"__1 _2\"></span>es en <span class=\"__1 _9\"></span>Anticipos <span class=\"__1 _2\"></span>e i<span class=\"__1 _2\"></span>nmovilizado <span class=\"__1 _2\"></span>material <span class=\"__1 _2\"></span>en c<span class=\"__1 _2\"></span>urso, c<span class=\"__1 _2\"></span>orrespond<span class=\"__1 _2\"></span>i<span class=\"__1 _2\"></span>eron e<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>su tota<span class=\"__1 _2\"></span>lidad a <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>inversi\u00f3n <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>la nueva planta de Getafe<span class=\"__1 _2\"></span> para producc<span class=\"__1 _2\"></span>i\u00f3n de oligonucle<span class=\"__1 _2\"></span>\u00f3tidos<span class=\"__1 _2\"></span>, llevada a ca<span class=\"__1 _2\"></span>bo por el segmento RN<span class=\"__1 _2\"></span>Ai.<span class=\"__1 _2\"></span> El <span class=\"__1 _a\"> </span>importe <span class=\"__1 _a\"> </span>tot<span class=\"__1 _2\"></span>al <span class=\"__1 _a\"> </span>de <span class=\"__1 _11\"> </span>las <span class=\"__1 _a\"> </span>cantidades  que <span class=\"__1 _a\"> </span>se <span class=\"__1 _a\"> </span>r<span class=\"__1 _2\"></span>egistraron<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>como <span class=\"__1 _11\"> </span>Retiros,  po<span class=\"__1 _3\"></span>r <span class=\"__1 _a\"> </span>un <span class=\"__1 _a\"> </span>n<span class=\"__1 _2\"></span>eto <span class=\"__1 _a\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>422  mil<span class=\"__1 _3\"></span>es <span class=\"__1 _11\"> </span>de <span class=\"__1 _a\"> </span>euros<span class=\"__1 _2\"></span>, correspondiero<span class=\"ls8\">n <span class=\"__1 _c\"></span></span>pr\u00e1cticam<span class=\"__1 _2\"></span>ente <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>su <span class=\"__1 _10\"></span>totalidad <span class=\"__1 _c\"></span>a <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _10\"></span>baja <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>activos <span class=\"__1 _10\"></span>adsc<span class=\"__1 _2\"></span>ritos <span class=\"__1 _10\"></span>al <span class=\"__1 _10\"></span>segmento <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>Diagn<span class=\"__1 _2\"></span>\u00f3stico, cuya actividad acord\u00f3 <span class=\"__1 _2\"></span>el Grupo discont<span class=\"__1 _2\"></span>inuar en el mes de sept<span class=\"__1 _2\"></span>iembre de 202<span class=\"__1 _2\"></span>2.<span class=\"__1 _2\"></span> Al<span class=\"__1 _b\"></span> habe<span class=\"__1 _b\"></span>r ele<span class=\"__1 _b\"></span>gido<span class=\"__1 _b\"></span> el Gr<span class=\"__1 _3\"></span>up<span class=\"__1 _3\"></span>o el<span class=\"__1 _3\"></span>ab<span class=\"__1 _3\"></span>ora<span class=\"__1 _b\"></span>r la cu<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span> de re<span class=\"__1 _b\"></span>sul<span class=\"__1 _3\"></span>ta<span class=\"__1 _3\"></span>dos<span class=\"__1 _3\"></span> po<span class=\"__1 _3\"></span>r fu<span class=\"__1 _b\"></span>nci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span>, e<span class=\"__1 _3\"></span>l g<span class=\"__1 _3\"></span>ast<span class=\"__1 _b\"></span>o de l<span class=\"__1 _b\"></span>a dot<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _b\"></span>n a l<span class=\"__1 _3\"></span>a am<span class=\"__1 _b\"></span>orti<span class=\"__1 _b\"></span>zaci\u00f3<span class=\"__1 _b\"></span>n de<span class=\"__1 _b\"></span>l in<span class=\"__1 _b\"></span>movi<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>zado <span class=\"__1 _b\"></span>mate<span class=\"__1 _b\"></span>rial<span class=\"__1 _b\"></span> apa<span class=\"__1 _b\"></span>rece <span class=\"__1 _b\"></span>dist<span class=\"__1 _b\"></span>ribu<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> l<span class=\"__1 _3\"></span>a s<span class=\"__1 _3\"></span>ig<span class=\"__1 _b\"></span>uien<span class=\"__1 _b\"></span>te fo<span class=\"__1 _b\"></span>rma:<span class=\"__1 _3\"></span>  Reparto Amortizaci\u00f3n Inmovilizado Material  (Miles de Euros) 31/12/2024 31/12/2023 Coste de bienes vendidos - 34<span class=\"ls0_1\"> </span>Gastos de comercializaci\u00f3n 5 47<span class=\"ls0_1\"> </span>Gastos de administraci\u00f3n 1.411 1.308 Gastos de investigaci\u00f3n y desarrollo 2.186 1.292 Amortizaci\u00f3n 3.602 2.681 El imp<span class=\"__1 _2\"></span>orte de <span class=\"__1 _2\"></span>inm<span class=\"__1 _2\"></span>ovilizado <span class=\"__1 _2\"></span>material t<span class=\"__1 _2\"></span>otalmente <span class=\"__1 _2\"></span>amort<span class=\"__1 _2\"></span>izado a <span class=\"__1 _2\"></span>31 <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>diciembre <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>2024 <span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>de <span class=\"__1 _10\"></span>22.948 <span class=\"__1 _2\"></span>miles <span class=\"__1 _2\"></span>de euros (24.263 mi<span class=\"__1 _2\"></span>les de euros en 2023).<span class=\"__1 _2\"></span> Al <span class=\"__1 _10\"></span>cierre <span class=\"__1 _10\"></span>del <span class=\"__1 _10\"></span>ej<span class=\"__1 _2\"></span>ercicio <span class=\"__1 _10\"></span>202<span class=\"__1 _2\"></span>4, <span class=\"__1 _c\"></span>el <span class=\"__1 _10\"></span>Grupo <span class=\"__1 _c\"></span>tiene <span class=\"__1 _10\"></span>co<span class=\"__1 _2\"></span>mpromisos <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>adquisici\u00f3n <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>inmovilizado <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _10\"></span>importe <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>31<span class=\"__1 _2\"></span> miles <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>euros <span class=\"__1 _9\"></span>(<span class=\"__1 _2\"></span>10.554 <span class=\"__1 _9\"></span>mil<span class=\"__1 _2\"></span>es <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>euros<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>relacionados <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>obra <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>curs<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>al <span class=\"__1 _9\"></span>cierre <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>2<span class=\"__1 _2\"></span>023<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>el <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>egmento RNAi) A <span class=\"__1 _2\"></span>31 <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>diciembre <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>2024 <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>2023 <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>ociedad <span class=\"__1 _9\"></span>no <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>osee <span class=\"__1 _2\"></span>n<span class=\"__1 _2\"></span>ing\u00fan <span class=\"__1 _2\"></span>inm<span class=\"__1 _2\"></span>ovilizado <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>\u00e9gimen <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>arrendam<span class=\"__1 _2\"></span>iento financiero.<span class=\"__1 _2\"></span> A 31 de diciembre d<span class=\"__1 _2\"></span>e 2024 y<span class=\"__1 _2\"></span> 2023 ninguno de <span class=\"__1 _2\"></span>los inmovilizados materi<span class=\"__1 _2\"></span>ales del Grupo est\u00e1 suj<span class=\"__1 _2\"></span>eto a cargas<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "<div class=\"c w96 h6f gsf9\"><div class=\"t_1 m0_1 xc ha y583 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Inmovilizado Material (Miles de Euros) </div></div><div class=\"c w7a h6f gsfa\"><div class=\"t_1 m0_1 xc hc y583 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c w97 h6f gsfb\"><div class=\"t_1 m0_1 x6b hc y583 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Adiciones </div></div><div class=\"c w98 h6f gsfc\"><div class=\"t_1 m0_1 xc hc y583 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Retiros </div></div><div class=\"c w99 h6f gsfd\"><div class=\"t_1 m0_1 x1d hc y583 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Traspasos </div></div><div class=\"c w9a h6f gsfe\"><div class=\"t_1 m0_1 x18 hc y583 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c w96 h16 gsff\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Terrenos y construcciones </div></div><div class=\"c w7a h16 gs100\"><div class=\"t_1 m0_1 x1b he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">29.043 </div></div><div class=\"c w97 h16 gs101\"><div class=\"t_1 m0_1 x1f he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">900<span class=\"ls0_1\"> </span></div></div><div class=\"c w98 h16 gs102\"><div class=\"t_1 m0_1 x2a he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w99 h16 gs103\"><div class=\"t_1 m0_1 x78 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">6.099 </div></div><div class=\"c w9a h16 gs104\"><div class=\"t_1 m0_1 x2b he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">36.042 </div></div><div class=\"c w96 h16 gs105\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Instalaciones t\u00e9cnicas y maquinaria </div></div><div class=\"c w7a h16 gs106\"><div class=\"t_1 m0_1 x1b he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">23.961 </div></div><div class=\"c w97 h16 gs107\"><div class=\"t_1 m0_1 x29 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">7.775 </div></div><div class=\"c w98 h16 gs108\"><div class=\"t_1 m0_1 x1a he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(778) </div></div><div class=\"c w99 h16 gs109\"><div class=\"t_1 m0_1 x78 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">4.883 </div></div><div class=\"c w9a h16 gs10a\"><div class=\"t_1 m0_1 x2b he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">35.841 </div></div><div class=\"c w96 h16 gs10b\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otras instalaciones utillaje y mobiliario </div></div><div class=\"c w7a h16 gs10c\"><div class=\"t_1 m0_1 x1b he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">19.322 </div></div><div class=\"c w97 h16 gs10d\"><div class=\"t_1 m0_1 x29 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">4.938 </div></div><div class=\"c w98 h16 gs10e\"><div class=\"t_1 m0_1 x52 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(1.321) </div></div><div class=\"c w99 h16 gs10f\"><div class=\"t_1 m0_1 x78 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.895 </div></div><div class=\"c w9a h16 gs110\"><div class=\"t_1 m0_1 x2b he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">24.834 </div></div><div class=\"c w96 h4c gs111\"><div class=\"t_1 m0_1 xc he y3f1 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Anticipos e inmovilizado material en </div><div class=\"t_1 m0_1 xc he y34 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">curso </div></div><div class=\"c w7a h4c gs112\"><div class=\"t_1 m0_1 x1b he y3a1 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">13.063 </div></div><div class=\"c w97 h4c gs113\"><div class=\"t_1 m0_1 x29 he y3a1 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.417 </div></div><div class=\"c w98 h4c gs114\"><div class=\"t_1 m0_1 x2a he y3a1 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w99 h4c gs115\"><div class=\"t_1 m0_1 x20 he y3a1 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(13.150) </div></div><div class=\"c w9a h4c gs116\"><div class=\"t_1 m0_1 x1f he y3a1 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.330 </div></div><div class=\"c w96 h16 gs117\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otro inmovilizado material </div></div><div class=\"c w7a h16 gs118\"><div class=\"t_1 m0_1 x29 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2.688 </div></div><div class=\"c w97 h16 gs119\"><div class=\"t_1 m0_1 x1f he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">444<span class=\"ls0_1\"> </span></div></div><div class=\"c w98 h16 gs11a\"><div class=\"t_1 m0_1 x1a he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(371) </div></div><div class=\"c w99 h16 gs11b\"><div class=\"t_1 m0_1 x5b he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">273<span class=\"ls0_1\"> </span></div></div><div class=\"c w9a h16 gs11c\"><div class=\"t_1 m0_1 x1f he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">3.034 </div></div><div class=\"c w96 h16 gs11d\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Provisiones </div></div><div class=\"c w7a h16 gs11e\"><div class=\"t_1 m0_1 x57 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(1.127) </div></div><div class=\"c w97 h16 gs11f\"><div class=\"t_1 m0_1 x26 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w98 h16 gs120\"><div class=\"t_1 m0_1 x57 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">284<span class=\"ls0_1\"> </span></div></div><div class=\"c w99 h16 gs121\"><div class=\"t_1 m0_1 x2f he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w9a h16 gs122\"><div class=\"t_1 m0_1 x23 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(843) </div></div><div class=\"c w96 h18 gs123\"><div class=\"t_1 m0_1 xc hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Coste </div></div><div class=\"c w7a h18 gs124\"><div class=\"t_1 m0_1 x1b hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">86.950 </div></div><div class=\"c w97 h18 gs125\"><div class=\"t_1 m0_1 x57 hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">15.474 </div></div><div class=\"c w98 h18 gs126\"><div class=\"t_1 m0_1 x52 hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(2.186) </div></div><div class=\"c w99 h18 gs127\"><div class=\"t_1 m0_1 x2f hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w9a h18 gs128\"><div class=\"t_1 m0_1 x54 hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">100.238 </div></div><div class=\"c w96 h16 gs129\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Construcciones </div></div><div class=\"c w7a h16 gs12a\"><div class=\"t_1 m0_1 x22 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(10.677) </div></div><div class=\"c w97 h16 gs12b\"><div class=\"t_1 m0_1 x1c he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(771) </div></div><div class=\"c w98 h16 gs12c\"><div class=\"t_1 m0_1 x2a he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w99 h16 gs12d\"><div class=\"t_1 m0_1 x2f he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w9a h16 gs12e\"><div class=\"t_1 m0_1 x1b he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(11.448) </div></div><div class=\"c w96 h16 gs12f\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Instalaciones t\u00e9cnicas y maquinaria </div></div><div class=\"c w7a h16 gs130\"><div class=\"t_1 m0_1 x22 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(13.157) </div></div><div class=\"c w97 h16 gs131\"><div class=\"t_1 m0_1 x57 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(1.850) </div></div><div class=\"c w98 h16 gs132\"><div class=\"t_1 m0_1 x57 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">669<span class=\"ls0_1\"> </span></div></div><div class=\"c w99 h16 gs133\"><div class=\"t_1 m0_1 x2f he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w9a h16 gs134\"><div class=\"t_1 m0_1 x1b he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(14.338) </div></div><div class=\"c w96 h16 gs135\"><div class=\"t_1 m0_1 xc he y58 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otras instalaciones utillaje y mobiliario </div></div><div class=\"c w7a h16 gs136\"><div class=\"t_1 m0_1 x22 he y58 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(17.066) </div></div><div class=\"c w97 h16 gs137\"><div class=\"t_1 m0_1 x1c he y58 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(730) </div></div><div class=\"c w98 h16 gs138\"><div class=\"t_1 m0_1 x55 he y58 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.311 </div></div><div class=\"c w99 h16 gs139\"><div class=\"t_1 m0_1 x2f he y58 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w9a h16 gs13a\"><div class=\"t_1 m0_1 x1b he y58 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(16.485) </div></div><div class=\"c w96 h17 gs13b\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otro inmovilizado material </div></div><div class=\"c w7a h17 gs13c\"><div class=\"t_1 m0_1 x57 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(2.176) </div></div><div class=\"c w97 h17 gs13d\"><div class=\"t_1 m0_1 x1c he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(251) </div></div><div class=\"c w98 h17 gs13e\"><div class=\"t_1 m0_1 x57 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">369<span class=\"ls0_1\"> </span></div></div><div class=\"c w99 h17 gs13f\"><div class=\"t_1 m0_1 x2f he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w9a h17 gs140\"><div class=\"t_1 m0_1 x29 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(2.058) </div></div><div class=\"c w99 h71 gs141\"><div class=\"t_1 m0_1 x2f he y69 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w96 h16 gs142\"><div class=\"t_1 m0_1 xc hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Amortizaci\u00f3n Acumulada </div></div><div class=\"c w7a h16 gs143\"><div class=\"t_1 m0_1 x22 hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(43.076) </div></div><div class=\"c w97 h16 gs144\"><div class=\"t_1 m0_1 x57 hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(3.602) </div></div><div class=\"c w98 h16 gs145\"><div class=\"t_1 m0_1 x55 hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">2.349 </div></div><div class=\"c w99 h16 gs146\"><div class=\"t_1 m0_1 x2f hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w9a h16 gs147\"><div class=\"t_1 m0_1 x1b hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(44.329) </div></div><div class=\"c w96 h16 gs148\"><div class=\"t_1 m0_1 xc hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">INMOVILIZADO MATERIAL </div></div><div class=\"c w7a h16 gs149\"><div class=\"t_1 m0_1 x1b hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">43.874 </div></div><div class=\"c w97 h16 gs14a\"><div class=\"t_1 m0_1 x57 hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">11.872 </div></div><div class=\"c w98 h16 gs14b\"><div class=\"t_1 m0_1 x57 hc y6a ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">163<span class=\"ls0_1\"> </span></div></div><div class=\"c w99 h16 gs14c\"><div class=\"t_1 m0_1 x2f hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w9a h16 gs14d\"><div class=\"t_1 m0_1 x2b hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">55.909 </div></div><div class=\"c w141 h96 gs2f4\"><div class=\"t_1 m0_1 xc ha y406 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Resultados financieros netos (Miles de Euros) </div></div><div class=\"c w143 h96 gs2f5\"><div class=\"t_1 m0_1 x52 hc y406 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c w65 h96 gs2f6\"><div class=\"t_1 m0_1 x52 hc y406 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c w141 h60 gs2f7\"><div class=\"t_1 m0_1 xc he y67 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Por deudas con terceros y gastos asimilados </div></div><div class=\"c w143 h60 gs2f8\"><div class=\"t_1 m0_1 x5d he y67 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(2.469) </div></div><div class=\"c w65 h60 gs2f9\"><div class=\"t_1 m0_1 x5d he y67 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(2.416) </div></div><div class=\"c w141 h15 gs2fa\"><div class=\"t_1 m0_1 xc he y67 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00e9rdidas en inversiones financieras </div></div><div class=\"c w65 h15 gs2fb\"><div class=\"t_1 m0_1 x24 he y67 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(17) </div></div><div class=\"c w141 hc7 gs2fc\"><div class=\"t_1 m0_1 xc he y401 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Diferencias negativas de cambio </div></div><div class=\"c w143 hc7 gs2fd\"><div class=\"t_1 m0_1 x5d he y401 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(6.059) </div></div><div class=\"c w65 hc7 gs2fe\"><div class=\"t_1 m0_1 x5d he y401 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(6.994) </div></div><div class=\"c w141 hc7 gs2ff\"><div class=\"t_1 m0_1 xc hc y401 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Gastos Financieros </div></div><div class=\"c w143 hc7 gs300\"><div class=\"t_1 m0_1 x5d hc y401 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(8.528) </div></div><div class=\"c w65 hc7 gs301\"><div class=\"t_1 m0_1 x5d hc y401 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">(9.427) </div></div><div class=\"c w141 hc7 gs302\"><div class=\"t_1 m0_1 xc he y401 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otros intereses e ingresos asimilados </div></div><div class=\"c w143 hc7 gs303\"><div class=\"t_1 m0_1 x60 he y401 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">5.665 </div></div><div class=\"c w65 hc7 gs304\"><div class=\"t_1 m0_1 x60 he y401 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">4.103 </div></div><div class=\"c w141 hc7 gs305\"><div class=\"t_1 m0_1 xc he y401 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Beneficios en inversiones financieras </div></div><div class=\"c w143 hc7 gs306\"><div class=\"t_1 m0_1 x58 he y401 ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">15<span class=\"ls0_1\"> </span></div></div><div class=\"c w65 hc7 gs307\"><div class=\"t_1 m0_1 x25 he y401 ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">218<span class=\"ls0_1\"> </span></div></div><div class=\"c w141 hc7 gs308\"><div class=\"t_1 m0_1 xc he y401 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Diferencias positivas de cambio </div></div><div class=\"c w143 hc7 gs309\"><div class=\"t_1 m0_1 x60 he y401 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">8.365 </div></div><div class=\"c w65 hc7 gs30a\"><div class=\"t_1 m0_1 x60 he y401 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">5.310 </div></div><div class=\"c w141 hc7 gs30b\"><div class=\"t_1 m0_1 xc hc y401 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Ingresos Financieros </div></div><div class=\"c w143 hc7 gs30c\"><div class=\"t_1 m0_1 x29 hc y401 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">14.045 </div></div><div class=\"c w65 hc7 gs30d\"><div class=\"t_1 m0_1 x60 hc y401 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">9.631 </div></div><div class=\"c w141 hc7 gs30e\"><div class=\"t_1 m0_1 xc hc y401 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Total resultado financiero neto </div></div><div class=\"c w143 hc7 gs30f\"><div class=\"t_1 m0_1 x60 hc y401 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">5.517 </div></div><div class=\"c w65 hc7 gs310\"><div class=\"t_1 m0_1 x25 hc y401 ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">204<span class=\"ls0_1\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "7.<span class=\"ls0_1\"> <span class=\"__1 _7\"> </span>INVE<span class=\"__1 _b\"></span>RSION<span class=\"__1 _b\"></span>ES I<span class=\"__1 _b\"></span>NMOBI<span class=\"__1 _b\"></span>LIAR<span class=\"__1 _3\"></span>IAS<span class=\"__1 _b\"></span> </span>A <span class=\"__1 _2\"></span>31 <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>dicie<span class=\"__1 _2\"></span>mbre <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>2024, <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>dicho <span class=\"__1 _9\"></span>ep\u00edgrafe <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>recoge <span class=\"__1 _2\"></span>un <span class=\"__1 _9\"></span>terreno <span class=\"__1 _9\"></span>por <span class=\"__1 _2\"></span>un <span class=\"__1 _9\"></span>valor <span class=\"__1 _9\"></span>845 <span class=\"__1 _2\"></span>m<span class=\"__1 _2\"></span>iles <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>euros, <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>el Grupo po<span class=\"__1 _3\"></span>see en el<span class=\"__1 _3\"></span> municipio de<span class=\"__1 _3\"></span> Tres <span class=\"__1 _3\"></span>Cantos, por <span class=\"__1 _3\"></span>el <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ual durante <span class=\"__1 _3\"></span>2016 se <span class=\"__1 _b\"></span>suscr<span class=\"__1 _2\"></span>ibi\u00f3 <span class=\"__1 _3\"></span>con un<span class=\"__1 _3\"></span> tercero <span class=\"__1 _3\"></span>un <span class=\"__1 _3\"></span>contrat<span class=\"__1 _2\"></span>o de arrendamiento por 2<span class=\"__1 _2\"></span>5 a\u00f1os, siendo los d<span class=\"__1 _2\"></span>iez primeros de o<span class=\"__1 _2\"></span>bligado<span class=\"__1 _2\"></span> cump<span class=\"__1 _2\"></span>limiento. <span class=\"__1 _2\"></span> Los cobros por arrendamie<span class=\"__1 _2\"></span>ntos operativos no cancela<span class=\"__1 _2\"></span>bles de inversiones inmobi<span class=\"__1 _2\"></span>liarias no reconocidos en los estados financieros so<span class=\"__1 _2\"></span>n como sigue:<span class=\"__1 _2\"></span> Cobros por arrendamientos operativos no cancelables de inversiones inmobiliarias (Miles de Euro<span class=\"ls3\">s)</span> 31/12/2024 31/12/2023 Hasta un a\u00f1o 71<span class=\"ls0_1\"> </span>70<span class=\"ls0_1\"> </span>Entre uno y cinco a\u00f1os 71<span class=\"ls0_1\"> </span>140<span class=\"ls0_1\"> </span>142<span class=\"ls0_1\"> </span>210<span class=\"ls0_1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "8.<span class=\"ls0_1\"> <span class=\"__1 _7\"> </span>ACTIV<span class=\"__1 _b\"></span>OS I<span class=\"__1 _3\"></span>NTA<span class=\"__1 _b\"></span>NGIB<span class=\"__1 _3\"></span>LES<span class=\"__1 _b\"></span> </span>El detalle y los movimi<span class=\"__1 _2\"></span>entos de este ep\u00ed<span class=\"__1 _2\"></span>grafe en <span class=\"__1 _2\"></span>2024 <span class=\"__1 _2\"></span>y 2023 son los s<span class=\"__1 _2\"></span>iguientes:<span class=\"__1 _2\"></span> Activos Intangibles (Miles de Euros) 31/12/2023 Adiciones Retiros 31/12/2024 Gastos de desarrollo 26.373 - - 26.373 Concesiones, patentes, marcas 426<span class=\"ls0_1\"> </span>- - 426<span class=\"ls0_1\"> </span>Aplicaciones inform\u00e1ticas  4.721 163<span class=\"ls0_1\"> </span>(1.116) 3.768 Coste 31.520 163<span class=\"ls0_1\"> </span>(1.116) 30.567 Gastos de desarrollo (25.672) (701) - (26.373) Concesiones, patentes, marcas (212) - - (212) Aplicaciones inform\u00e1ticas  (3.701) (349) 1.068 (2.982) Amortizaci\u00f3n Acumulada (29.585) (1.050) 1.068 (29.567) ACTIVOS INTANGIBLES 1.935 (887) (48) 1.000 Activos Intangibles (Miles de Euros) 31/12/2022 Adiciones Retiros Traspasos 31/12/2023 Gastos de desarrollo 26.373 - - - 26.373 Concesiones, patentes, marcas 1.047 - (621) - 426<span class=\"ls0_1\"> </span>Aplicaciones inform\u00e1ticas  4.843 364<span class=\"ls0_1\"> </span>(539) 53<span class=\"ls0_1\"> </span>4.721 Coste 32.263 364<span class=\"ls0_1\"> </span>(1.160) 53<span class=\"ls0_1\"> </span>31.520 Gastos de desarrollo (24.970) (702) - - (25.672) Concesiones, patentes, marcas (833) - 621<span class=\"ls0_1\"> </span>- (212) Aplicaciones inform\u00e1ticas  (3.701) (330) 330<span class=\"ls0_1\"> </span>- (3.701) Amortizaci\u00f3n Acumulada (29.504) (1.032) 951<span class=\"ls0_1\"> </span>- (29.585) ACTIVOS INTANGIBLES 2.759 (668) (209) 53<span class=\"ls0_1\"> </span>1.935 Gastos de Desarrollo<span class=\"__1 _2\"></span>  A <span class=\"__1 _9\"></span>31 <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>diciembre <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>2024 <span class=\"__1 _9\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _9\"></span>hay <span class=\"__1 _9\"></span>n<span class=\"__1 _2\"></span>ing\u00fan <span class=\"__1 _9\"></span>gasto <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>desarrollo <span class=\"__1 _9\"></span>ca<span class=\"__1 _2\"></span>pitalizado. <span class=\"__1 _c\"></span>A <span class=\"__1 _10\"></span>31 <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>iciembre <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>2023<span class=\"__1 _2\"></span>, <span class=\"__1 _9\"></span>el Grupo <span class=\"__1 _b\"></span>hab<span class=\"__1 _2\"></span>\u00eda <span class=\"__1 _b\"></span>capi<span class=\"__1 _2\"></span>talizado el <span class=\"__1 _b\"></span>coste <span class=\"__1 _b\"></span>de la <span class=\"__1 _b\"></span>preparaci\u00f3n <span class=\"__1 _3\"></span>del <span class=\"__1 _b\"></span>doss<span class=\"__1 _2\"></span>ier <span class=\"__1 _b\"></span>y la <span class=\"__1 _b\"></span>documentaci\u00f3n necesaria <span class=\"__1 _b\"></span>para <span class=\"__1 _3\"></span>la <span class=\"__1 _b\"></span>Solicitu<span class=\"__1 _2\"></span>d de registro <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e Nuevo F\u00e1rmaco para <span class=\"__1 _b\"></span>Zepze<span class=\"__1 _2\"></span>lc<span class=\"__1 _2\"></span>a en <span class=\"__1 _b\"></span>m<span class=\"__1 _2\"></span>onoterapia para el tratamiento de <span class=\"__1 _3\"></span>pacientes con c\u00e1ncer de pulm\u00f3n microc\u00edtico recurr<span class=\"__1 _2\"></span>ente ante la FD<span class=\"__1 _2\"></span>A. <span class=\"__1 _2\"></span> Ap<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>cacio<span class=\"__1 _b\"></span>nes <span class=\"__1 _3\"></span>Inf<span class=\"__1 _b\"></span>orm\u00e1<span class=\"__1 _b\"></span>tica<span class=\"__1 _3\"></span>s Lo<span class=\"__1 _3\"></span>s <span class=\"__1 _8\"> </span>pro<span class=\"__1 _b\"></span>grama<span class=\"__1 _b\"></span>s <span class=\"__1 _8\"> </span>info<span class=\"__1 _b\"></span>rm\u00e1t<span class=\"__1 _b\"></span>icos<span class=\"__1 _b\"></span> <span class=\"__1 _a\"> </span>son<span class=\"__1 _3\"></span> <span class=\"__1 _8\"> </span>pri<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>palm<span class=\"__1 _b\"></span>ente<span class=\"__1 _b\"></span> <span class=\"__1 _a\"> </span>li<span class=\"__1 _b\"></span>cenci<span class=\"__1 _b\"></span>as <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>us<span class=\"__1 _3\"></span>o <span class=\"__1 _8\"> </span>de<span class=\"__1 _b\"></span> <span class=\"__1 _a\"> </span>pro<span class=\"__1 _b\"></span>gram<span class=\"__1 _3\"></span>as <span class=\"__1 _8\"> </span>of<span class=\"__1 _b\"></span>im\u00e1t<span class=\"__1 _b\"></span>icos,<span class=\"__1 _b\"></span> <span class=\"__1 _a\"> </span>com<span class=\"__1 _b\"></span>unic<span class=\"__1 _3\"></span>aci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _8\"> </span>y ge<span class=\"__1 _3\"></span>sti<span class=\"__1 _b\"></span>\u00f3n, a<span class=\"__1 _b\"></span>dqui<span class=\"__1 _b\"></span>rido<span class=\"__1 _b\"></span>s a te<span class=\"__1 _3\"></span>rce<span class=\"__1 _3\"></span>ro<span class=\"__1 _b\"></span>s. En <span class=\"__1 _2\"></span>2024, e<span class=\"__1 _2\"></span>l im<span class=\"__1 _2\"></span>porte que <span class=\"__1 _2\"></span>figura <span class=\"__1 _2\"></span>como <span class=\"__1 _2\"></span>ret<span class=\"__1 _2\"></span>iro (<span class=\"__1 _2\"></span>1.116 <span class=\"__1 _2\"></span>miles <span class=\"__1 _2\"></span>de euros) <span class=\"__1 _2\"></span>corresp<span class=\"__1 _2\"></span>onde a <span class=\"ls0_1\">licencias de pr<span class=\"__1 _2\"></span>ogramas inform\u00e1ticos  qu<span class=\"__1 _2\"></span>e hab\u00edan que<span class=\"__1 _2\"></span>dado en desuso<span class=\"__1 _22\"> </span></span>Al<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>hab<span class=\"__1 _b\"></span>er ele<span class=\"__1 _b\"></span>gid<span class=\"__1 _3\"></span>o el<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>Grup<span class=\"__1 _b\"></span>o el<span class=\"__1 _3\"></span>ab<span class=\"__1 _3\"></span>ora<span class=\"__1 _b\"></span>r la cu<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>ta d<span class=\"__1 _3\"></span>e re<span class=\"__1 _b\"></span>sult<span class=\"__1 _b\"></span>ado<span class=\"__1 _3\"></span>s por<span class=\"__1 _b\"></span> func<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n, e<span class=\"__1 _3\"></span>l<span class=\"__1 _3\"></span> gast<span class=\"__1 _b\"></span>o de l<span class=\"__1 _b\"></span>a dot<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _3\"></span>n a la<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>am<span class=\"__1 _3\"></span>or<span class=\"__1 _b\"></span>tiza<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n de<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>mo<span class=\"__1 _3\"></span>vil<span class=\"__1 _b\"></span>izad<span class=\"__1 _b\"></span>o in<span class=\"__1 _b\"></span>tangi<span class=\"__1 _b\"></span>ble<span class=\"__1 _3\"></span> ap<span class=\"__1 _3\"></span>are<span class=\"__1 _b\"></span>ce d<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>rib<span class=\"__1 _3\"></span>ui<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> la<span class=\"__1 _3\"></span> si<span class=\"__1 _b\"></span>guien<span class=\"__1 _b\"></span>te f<span class=\"__1 _b\"></span>orma<span class=\"__1 _b\"></span>: Reparto Amortizaci\u00f3n Activo Intangible (Miles de Euros) 31/12/2024 31/12/2023 Gastos de administraci\u00f3n 23<span class=\"ls0_1\"> </span>23<span class=\"ls0_1\"> </span>Gastos de investigaci\u00f3n y desarrollo 1.027 1.009 Amortizaci\u00f3n 1.050 1.032 El<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>impo<span class=\"__1 _b\"></span>rte <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>inm<span class=\"__1 _3\"></span>ovi<span class=\"__1 _b\"></span>liza<span class=\"__1 _b\"></span>do <span class=\"__1 _9\"></span>in<span class=\"__1 _b\"></span>tang<span class=\"__1 _b\"></span>ibl<span class=\"__1 _b\"></span>e <span class=\"__1 _9\"></span>tota<span class=\"__1 _b\"></span>lme<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>amor<span class=\"__1 _b\"></span>tiza<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>31 <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>dici<span class=\"__1 _b\"></span>embr<span class=\"__1 _b\"></span>e <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>20<span class=\"__1 _3\"></span>24<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>es <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span><span class=\"ls8\">26.373</span> <span class=\"__1 _9\"></span>mi<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span>s <span class=\"__1 _9\"></span>de<span class=\"__1 _b\"></span> eu<span class=\"__1 _3\"></span>ros<span class=\"__1 _3\"></span> (<span class=\"ls8\">23.568</span> <span class=\"__1 _3\"></span>mi<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span>s d<span class=\"__1 _b\"></span>e eu<span class=\"__1 _b\"></span>ros e<span class=\"__1 _b\"></span>n 20<span class=\"__1 _b\"></span>23).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "9.<span class=\"ls0_1\"> <span class=\"__1 _7\"> </span>ACTIV<span class=\"__1 _b\"></span>OS P<span class=\"__1 _b\"></span>OR DE<span class=\"__1 _b\"></span>RECH<span class=\"__1 _3\"></span>O <span class=\"__1 _b\"></span>DE U<span class=\"__1 _3\"></span>SO </span>El detalle y los movi<span class=\"__1 _2\"></span>miento<span class=\"__1 _2\"></span>s de este ep\u00edgrafe en <span class=\"__1 _2\"></span>2024 <span class=\"__1 _2\"></span>y 2023 son los s<span class=\"__1 _2\"></span>iguientes:<span class=\"__1 _2\"></span> Derechos de uso por tipo de activo (Miles de Euros) 31/12/2023 Adiciones Bajas Efecto tipo de cambio 31/12/2024 Oficinas, Locales, Almacenes 2.953 956<span class=\"ls0_1\"> </span>(2.211) 13<span class=\"ls0_1\"> </span>1.711 Veh\u00edculos 3.056 669<span class=\"ls0_1\"> </span>(528) - 3.197 Equipos de laboratorios 429<span class=\"ls0_1\"> </span>300<span class=\"ls0_1\"> </span>(167) - 562<span class=\"ls0_1\"> </span>Arrendamientos Inform\u00e1ticos 10<span class=\"ls0_1\"> </span>- - - 10<span class=\"ls0_1\"> </span>Total coste  6.448 1.925 (2.906) 13<span class=\"ls0_1\"> </span>5.480 Oficinas, Locales, Almacenes (1.267) (1.053) 1.889 (2) (433) Veh\u00edculos (1.286) (852) 521<span class=\"ls0_1\"> </span>- (1.617) Equipos de laboratorios (160) (214) 119<span class=\"ls0_1\"> </span>- (255) Arrendamientos Inform\u00e1ticos (2) (2) - - (4) Total amortizaci\u00f3n acumulada  (2.715) (2.121) 2.529 (2) (2.309) Total coste neto  3.733 (196) (377) 11<span class=\"ls0_1\"> </span>3.171 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_1\"> </span>429<span class=\"ls0_1\"> </span>(153) - 429<span class=\"ls0_1\"> </span>Arrendamientos Inform\u00e1ticos 12<span class=\"ls0_1\"> </span>10<span class=\"ls0_1\"> </span>(12) - 10<span class=\"ls0_1\"> </span>Total coste  5.828 2.875 (2.251) (4) 6.448 Oficinas, Locales, Almacenes (732) (991) 452<span class=\"ls0_1\"> </span>4 (1.267) Veh\u00edculos (1.509) (874) 1.097 - (1.286) Equipos de laboratorios (23) (176) 39<span class=\"ls0_1\"> </span>- (160) Arrendamientos Inform\u00e1ticos (12) (2) 12<span class=\"ls0_1\"> </span>- (2) Total amortizaci\u00f3n acumulada  (2.276) (2.043) 1.600 4 (2.715) Total coste neto  3.552 832<span class=\"ls0_1\"> </span>(651) - 3.733 Los <span class=\"__1 _b\"></span>pa<span class=\"__1 _2\"></span>gos asociados <span class=\"__1 _b\"></span>con arrendamientos <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>corto plazo <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>m<span class=\"__1 _2\"></span>aquinaria <span class=\"__1 _3\"></span>y veh\u00edculos <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>todos los <span class=\"__1 _b\"></span>arr<span class=\"__1 _2\"></span>endamientos de <span class=\"__1 _14\"></span>act<span class=\"__1 _2\"></span>ivos <span class=\"__1 _b\"></span>de <span class=\"__1 _14\"></span>p<span class=\"__1 _2\"></span>oco <span class=\"__1 _b\"></span>valor <span class=\"__1 _14\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>reconocen<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>sobre <span class=\"__1 _14\"></span>un<span class=\"__1 _2\"></span>a <span class=\"__1 _14\"></span>b<span class=\"__1 _2\"></span>ase <span class=\"__1 _b\"></span>lineal <span class=\"__1 _b\"></span>como <span class=\"__1 _b\"></span>un <span class=\"__1 _14\"></span>g<span class=\"__1 _2\"></span>asto <span class=\"__1 _14\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>resultados. <span class=\"__1 _b\"></span>Los <span class=\"__1 _14\"></span>arr<span class=\"__1 _2\"></span>endamientos a corto plazo <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>on arrendamientos con un plazo de arrendamiento de 12 <span class=\"__1 _3\"></span>meses o menos. Los activos de <span class=\"__1 _3\"></span>valor<span class=\"__1 _22\"> </span>reducido <span class=\"__1 _9\"></span>incluyen <span class=\"__1 _10\"></span>equipo <span class=\"__1 _10\"></span>inform\u00e1tico <span class=\"__1 _9\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>elementos <span class=\"__1 _9\"></span>pe<span class=\"__1 _2\"></span>que\u00f1os <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>m<span class=\"__1 _2\"></span>obiliario<span class=\"__1 _9\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>ofic<span class=\"__1 _2\"></span>ina. <span class=\"__1 _9\"></span>El <span class=\"__1 _9\"></span>Grupo <span class=\"__1 _9\"></span>h<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>estimad<span class=\"__1 _2\"></span>o que el importe de es<span class=\"__1 _2\"></span>tos compromisos<span class=\"__1 _2\"></span> a partir de 2<span class=\"__1 _2\"></span>025 ascender\u00e1 a<span class=\"__1 _2\"></span> 2.749 mil<span class=\"__1 _2\"></span>es de euros<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "9.<span class=\"ls0_1\"> <span class=\"__1 _7\"> </span>ACTIV<span class=\"__1 _b\"></span>OS P<span class=\"__1 _b\"></span>OR DE<span class=\"__1 _b\"></span>RECH<span class=\"__1 _3\"></span>O <span class=\"__1 _b\"></span>DE U<span class=\"__1 _3\"></span>SO </span>El detalle y los movi<span class=\"__1 _2\"></span>miento<span class=\"__1 _2\"></span>s de este ep\u00edgrafe en <span class=\"__1 _2\"></span>2024 <span class=\"__1 _2\"></span>y 2023 son los s<span class=\"__1 _2\"></span>iguientes:<span class=\"__1 _2\"></span> Derechos de uso por tipo de activo (Miles de Euros) 31/12/2023 Adiciones Bajas Efecto tipo de cambio 31/12/2024 Oficinas, Locales, Almacenes 2.953 956<span class=\"ls0_1\"> </span>(2.211) 13<span class=\"ls0_1\"> </span>1.711 Veh\u00edculos 3.056 669<span class=\"ls0_1\"> </span>(528) - 3.197 Equipos de laboratorios 429<span class=\"ls0_1\"> </span>300<span class=\"ls0_1\"> </span>(167) - 562<span class=\"ls0_1\"> </span>Arrendamientos Inform\u00e1ticos 10<span class=\"ls0_1\"> </span>- - - 10<span class=\"ls0_1\"> </span>Total coste  6.448 1.925 (2.906) 13<span class=\"ls0_1\"> </span>5.480 Oficinas, Locales, Almacenes (1.267) (1.053) 1.889 (2) (433) Veh\u00edculos (1.286) (852) 521<span class=\"ls0_1\"> </span>- (1.617) Equipos de laboratorios (160) (214) 119<span class=\"ls0_1\"> </span>- (255) Arrendamientos Inform\u00e1ticos (2) (2) - - (4) Total amortizaci\u00f3n acumulada  (2.715) (2.121) 2.529 (2) (2.309) Total coste neto  3.733 (196) (377) 11<span class=\"ls0_1\"> </span>3.171 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_1\"> </span>429<span class=\"ls0_1\"> </span>(153) - 429<span class=\"ls0_1\"> </span>Arrendamientos Inform\u00e1ticos 12<span class=\"ls0_1\"> </span>10<span class=\"ls0_1\"> </span>(12) - 10<span class=\"ls0_1\"> </span>Total coste  5.828 2.875 (2.251) (4) 6.448 Oficinas, Locales, Almacenes (732) (991) 452<span class=\"ls0_1\"> </span>4 (1.267) Veh\u00edculos (1.509) (874) 1.097 - (1.286) Equipos de laboratorios (23) (176) 39<span class=\"ls0_1\"> </span>- (160) Arrendamientos Inform\u00e1ticos (12) (2) 12<span class=\"ls0_1\"> </span>- (2) Total amortizaci\u00f3n acumulada  (2.276) (2.043) 1.600 4 (2.715) Total coste neto  3.552 832<span class=\"ls0_1\"> </span>(651) - 3.733 Los <span class=\"__1 _b\"></span>pa<span class=\"__1 _2\"></span>gos asociados <span class=\"__1 _b\"></span>con arrendamientos <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>corto plazo <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>m<span class=\"__1 _2\"></span>aquinaria <span class=\"__1 _3\"></span>y veh\u00edculos <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>todos los <span class=\"__1 _b\"></span>arr<span class=\"__1 _2\"></span>endamientos de <span class=\"__1 _14\"></span>act<span class=\"__1 _2\"></span>ivos <span class=\"__1 _b\"></span>de <span class=\"__1 _14\"></span>p<span class=\"__1 _2\"></span>oco <span class=\"__1 _b\"></span>valor <span class=\"__1 _14\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>reconocen<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>sobre <span class=\"__1 _14\"></span>un<span class=\"__1 _2\"></span>a <span class=\"__1 _14\"></span>b<span class=\"__1 _2\"></span>ase <span class=\"__1 _b\"></span>lineal <span class=\"__1 _b\"></span>como <span class=\"__1 _b\"></span>un <span class=\"__1 _14\"></span>g<span class=\"__1 _2\"></span>asto <span class=\"__1 _14\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>resultados. <span class=\"__1 _b\"></span>Los <span class=\"__1 _14\"></span>arr<span class=\"__1 _2\"></span>endamientos a corto plazo <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>on arrendamientos con un plazo de arrendamiento de 12 <span class=\"__1 _3\"></span>meses o menos. Los activos de <span class=\"__1 _3\"></span>valor<span class=\"__1 _22\"> </span>reducido <span class=\"__1 _9\"></span>incluyen <span class=\"__1 _10\"></span>equipo <span class=\"__1 _10\"></span>inform\u00e1tico <span class=\"__1 _9\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>elementos <span class=\"__1 _9\"></span>pe<span class=\"__1 _2\"></span>que\u00f1os <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>m<span class=\"__1 _2\"></span>obiliario<span class=\"__1 _9\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>ofic<span class=\"__1 _2\"></span>ina. <span class=\"__1 _9\"></span>El <span class=\"__1 _9\"></span>Grupo <span class=\"__1 _9\"></span>h<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>estimad<span class=\"__1 _2\"></span>o que el importe de es<span class=\"__1 _2\"></span>tos compromisos<span class=\"__1 _2\"></span> a partir de 2<span class=\"__1 _2\"></span>025 ascender\u00e1 a<span class=\"__1 _2\"></span> 2.749 mil<span class=\"__1 _2\"></span>es de euros<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "10.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>INS<span class=\"__1 _b\"></span>TRUM<span class=\"__1 _3\"></span>EN<span class=\"__1 _3\"></span>TOS<span class=\"__1 _3\"></span> FI<span class=\"__1 _b\"></span>NANCI<span class=\"__1 _b\"></span>ERO<span class=\"__1 _3\"></span>S <span class=\"__1 _3\"></span>POR<span class=\"__1 _b\"></span> CATE<span class=\"__1 _b\"></span>GOR\u00cdA<span class=\"__1 _b\"></span> </span>La<span class=\"__1 _3\"></span>s <span class=\"__1 _10\"></span>pol<span class=\"__1 _b\"></span>\u00edti<span class=\"__1 _3\"></span>cas <span class=\"__1 _9\"></span>cont<span class=\"__1 _b\"></span>able<span class=\"__1 _b\"></span>s <span class=\"__1 _10\"></span>rel<span class=\"__1 _b\"></span>ativ<span class=\"__1 _3\"></span>as <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>inst<span class=\"__1 _b\"></span>rume<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>os <span class=\"__1 _9\"></span>fina<span class=\"__1 _b\"></span>ncie<span class=\"__1 _b\"></span>ros <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>han<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>apl<span class=\"__1 _b\"></span>icad<span class=\"__1 _b\"></span>o <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>ep\u00ed<span class=\"__1 _3\"></span>gra<span class=\"__1 _b\"></span>fes <span class=\"__1 _10\"></span>qu<span class=\"__1 _b\"></span>e <span class=\"__1 _10\"></span>se <span class=\"__1 _10\"></span>det<span class=\"__1 _b\"></span>alla<span class=\"__1 _b\"></span>n <span class=\"__1 _10\"></span>a con<span class=\"__1 _b\"></span>tinu<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _b\"></span>n:<span class=\"ff4 fs4\"> </span>Instrumentos <span class=\"__1 _23\"> </span>financieros <span class=\"__1 _23\"> </span>por <span class=\"__1 _24\"> </span>categor\u00eda <span class=\"__1 _24\"> </span>a 31/12/2024 (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 financieros no corrientes Activos financieros no corrientes 1.872 - 331<span class=\"ls0_1\"> </span>2.203 Fianzas y Dep\u00f3sitos 256<span class=\"ls0_1\"> </span>- - 256<span class=\"ls0_1\"> </span>Activos financieros corrientes Cuentas comerciales a cobrar (Nota 13) 34.270 - - 34.270 Deudores (Nota 13) 407<span class=\"ls0_1\"> </span>- - 407<span class=\"ls0_1\"> </span>Activos financieros corrientes  88.441 2.847 - 91.288 Efectivo y equivalentes de efectivo (Nota 15) 63.239 - - 63.239 Activos en balance 188.485 2.847 331<span class=\"ls0_1\"> </span>191.663 Recursos ajenos no corrientes (Nota 21) 39.865 - - 39.865 Pasivos por arrendamientos no corrientes  (Nota 9) 1.363 - - 1.363 Recursos ajenos corrientes (Nota 21) 7.966 - - 7.966 Pasivos por arrendamientos corrientes  (Nota 9) 1.881 - - 1.881 Proveedores y otras cuentas a pagar  (Nota 18) 51.578 - - 51.578 Pasivos en balance 102.653 - - 102.653 En<span class=\"__1 _3\"></span> la colu<span class=\"__1 _b\"></span>mna act<span class=\"__1 _3\"></span>ivo<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>a valo<span class=\"__1 _b\"></span>r <span class=\"__1 _2\"></span>razo<span class=\"__1 _b\"></span>nabl<span class=\"__1 _b\"></span>e <span class=\"__1 _2\"></span>a tra<span class=\"__1 _b\"></span>v\u00e9s de re<span class=\"__1 _3\"></span>su<span class=\"__1 _b\"></span>ltad<span class=\"__1 _b\"></span>os <span class=\"__1 _2\"></span>est\u00e1<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>regi<span class=\"__1 _b\"></span>stra<span class=\"__1 _b\"></span>da una car<span class=\"__1 _3\"></span>ter<span class=\"__1 _b\"></span>a <span class=\"__1 _2\"></span>de in<span class=\"__1 _b\"></span>versi<span class=\"__1 _b\"></span>\u00f3n a cost<span class=\"__1 _b\"></span>e de<span class=\"__1 _3\"></span> m<span class=\"__1 _3\"></span>erca<span class=\"__1 _b\"></span>do p<span class=\"__1 _b\"></span>or i<span class=\"__1 _b\"></span>mport<span class=\"__1 _b\"></span>e de<span class=\"__1 _b\"></span> 2.<span class=\"__1 _b\"></span>847 <span class=\"__1 _b\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>uro<span class=\"__1 _b\"></span>s cons<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>tu<span class=\"__1 _b\"></span>ida<span class=\"__1 _3\"></span> pr<span class=\"__1 _b\"></span>inci<span class=\"__1 _b\"></span>palm<span class=\"__1 _b\"></span>ente<span class=\"__1 _b\"></span> por<span class=\"__1 _3\"></span> o<span class=\"__1 _3\"></span>bl<span class=\"__1 _3\"></span>iga<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>mpr<span class=\"__1 _b\"></span>esas<span class=\"__1 _3\"></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 financieros no corrientes Activos financieros no corrientes 5.470 - 330<span class=\"ls0_1\"> </span>5.800 Fianzas y Dep\u00f3sitos 262<span class=\"ls0_1\"> </span>- - 262<span class=\"ls0_1\"> </span>Activos financieros corrientes Cuentas comerciales a cobrar (Nota 13) 27.203 - - 27.203 Deudores (Nota 13) 351<span class=\"ls0_1\"> </span>- - 351<span class=\"ls0_1\"> </span>Activos financieros corrientes 96.570 5.968 - 102.538 Efectivo y equivalentes de efectivo (Nota 15) 60.024 - - 60.024 Activos en balance 189.880 5.968 330<span class=\"ls0_1\"> </span>196.178 Recursos ajenos no corrientes (Nota 21) 27.036 - - 27.036<span class=\"__1 _22\"> </span>Pasivos por arrendamientos no corrientes (Nota 9) 1.828 - - 1.828 Recursos ajenos corrientes (Nota 21) 12.825 - - 12.825 Pasivos por arrendamientos corrientes  (Nota 9) 1.980 - - 1.980 Proveedores y otras cuentas a pagar  (Nota 18) 40.297 - - 40.297 Pasivos en balance 83.966 - - 83.966<span class=\"__1 _22\"> </span>13.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>CUE<span class=\"__1 _b\"></span>NTAS<span class=\"__1 _b\"></span> COME<span class=\"__1 _b\"></span>RCIA<span class=\"__1 _3\"></span>LES<span class=\"__1 _b\"></span> A C<span class=\"__1 _3\"></span>OBR<span class=\"__1 _3\"></span>AR<span class=\"__1 _b\"></span> </span>El<span class=\"__1 _b\"></span> det<span class=\"__1 _b\"></span>alle<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>esta<span class=\"__1 _3\"></span> cu<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span> al 3<span class=\"__1 _b\"></span>1 de<span class=\"__1 _b\"></span> dic<span class=\"__1 _3\"></span>ie<span class=\"__1 _b\"></span>mbre<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> <span class=\"ls2\">2024</span> y 2<span class=\"__1 _b\"></span>023 <span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>el s<span class=\"__1 _3\"></span>ig<span class=\"__1 _3\"></span>ui<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>te:<span class=\"__1 _b\"></span> Cuentas comerciales a cobrar (Miles de Euros) 31/12/2024 31/12/2023 Clientes por ventas y prestaci\u00f3n de servicios 34.506 27.525 Correcci\u00f3n de valor por p\u00e9rdidas (236) (322) Neto 34.270 27.203 Otros deudores 407<span class=\"ls0_1\"> </span>351<span class=\"ls0_1\"> </span>Total 34.677 27.554 A 3<span class=\"__1 _b\"></span>1 de di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _b\"></span>bre d<span class=\"__1 _3\"></span>e <span class=\"ls2\">2024</span> y 20<span class=\"__1 _b\"></span>23 no<span class=\"__1 _b\"></span> exist<span class=\"__1 _b\"></span>en im<span class=\"__1 _b\"></span>port<span class=\"__1 _b\"></span>es cor<span class=\"__1 _3\"></span>re<span class=\"__1 _b\"></span>spond<span class=\"__1 _b\"></span>ien<span class=\"__1 _3\"></span>tes<span class=\"__1 _3\"></span> a sa<span class=\"__1 _b\"></span>ldo<span class=\"__1 _3\"></span>s a<span class=\"__1 _3\"></span> cob<span class=\"__1 _b\"></span>rar a c<span class=\"__1 _b\"></span>lien<span class=\"__1 _b\"></span>tes q<span class=\"__1 _b\"></span>ue ha<span class=\"__1 _b\"></span>yan sid<span class=\"__1 _b\"></span>o de<span class=\"__1 _b\"></span>scont<span class=\"__1 _b\"></span>ados<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span> en<span class=\"__1 _b\"></span>tida<span class=\"__1 _b\"></span>des <span class=\"ls2\">de</span> <span class=\"__1 _b\"></span>cr\u00e9di<span class=\"__1 _b\"></span>to. <span class=\"__1 _b\"></span> A 31 de<span class=\"__1 _3\"></span> dici<span class=\"__1 _b\"></span>embre<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de <span class=\"ls2\">2024</span>, hab<span class=\"__1 _3\"></span>\u00eda<span class=\"__1 _3\"></span>n venc<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>o cuen<span class=\"__1 _3\"></span>ta<span class=\"__1 _3\"></span>s a cob<span class=\"__1 _3\"></span>rar<span class=\"__1 _3\"></span> por<span class=\"__1 _3\"></span> impo<span class=\"__1 _b\"></span>rte de <span class=\"ls8\">1.226</span> <span class=\"__1 _2\"></span>mil<span class=\"__1 _3\"></span>es de eu<span class=\"__1 _3\"></span>ros<span class=\"__1 _3\"></span> (<span class=\"ls8\">2.353</span> <span class=\"__1 _2\"></span>mil<span class=\"__1 _b\"></span>es de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>euro<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>20<span class=\"__1 _3\"></span>23)<span class=\"__1 _3\"></span>, <span class=\"__1 _b\"></span>si <span class=\"__1 _b\"></span>bi<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>no <span class=\"__1 _b\"></span>hab\u00ed<span class=\"__1 _b\"></span>an <span class=\"__1 _b\"></span>sufr<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>o <span class=\"__1 _b\"></span>p\u00e9r<span class=\"__1 _3\"></span>di<span class=\"__1 _b\"></span>da <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>teri<span class=\"__1 _3\"></span>oro<span class=\"__1 _b\"></span>. <span class=\"__1 _3\"></span>El<span class=\"__1 _b\"></span> a<span class=\"__1 _3\"></span>n\u00e1<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>sis <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>an<span class=\"__1 _b\"></span>tig\u00fce<span class=\"__1 _b\"></span>dad <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> e<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span>s cu<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>s <span class=\"__1 _3\"></span>es<span class=\"__1 _b\"></span> el<span class=\"__1 _b\"></span> sig<span class=\"__1 _3\"></span>ui<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>te,<span class=\"__1 _b\"></span> en <span class=\"__1 _b\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>de e<span class=\"__1 _3\"></span>uro<span class=\"__1 _b\"></span>s: Cuentas a cobrar vencidas y no provisionadas (Miles de Euros) 31/12/2024 31/12/2023 Entre 3 y 6 meses 667<span class=\"ls0_1\"> </span>1.772 M\u00e1s 6 meses 559<span class=\"ls0_1\"> </span>581<span class=\"ls0_1\"> </span>Total 1.226 2.353 La<span class=\"__1 _3\"></span>s <span class=\"__1 _a\"> </span>cuen<span class=\"__1 _b\"></span>tas <span class=\"__1 _8\"> </span>venc<span class=\"__1 _b\"></span>idas<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>por<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>las<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>que <span class=\"__1 _8\"> </span>no <span class=\"__1 _a\"> </span>se <span class=\"__1 _a\"> </span>hab<span class=\"__1 _b\"></span>\u00eda <span class=\"__1 _a\"> </span>reg<span class=\"__1 _b\"></span>ist<span class=\"__1 _3\"></span>rad<span class=\"__1 _b\"></span>o <span class=\"__1 _11\"> </span>de<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>rio<span class=\"__1 _b\"></span>ro <span class=\"__1 _a\"> </span>al <span class=\"__1 _a\"> </span>31<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _3\"></span>bre<span class=\"__1 _b\"></span>  d<span class=\"__1 _b\"></span>e  <span class=\"ls2\">2024</span> <span class=\"__1 _a\"> </span><span class=\"ls5\">y  <span class=\"ls2\">20</span></span>23<span class=\"__1 _3\"></span><span class=\"ls16\">, </span>cor<span class=\"__1 _3\"></span>re<span class=\"__1 _b\"></span>spond<span class=\"__1 _b\"></span>en p<span class=\"__1 _b\"></span>rinc<span class=\"__1 _3\"></span>ip<span class=\"__1 _3\"></span>al<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>e a <span class=\"__1 _3\"></span>ho<span class=\"__1 _3\"></span>spi<span class=\"__1 _b\"></span>tale<span class=\"__1 _b\"></span>s p\u00fa<span class=\"__1 _3\"></span>bl<span class=\"__1 _b\"></span>icos <span class=\"__1 _b\"></span>incl<span class=\"__1 _3\"></span>ui<span class=\"__1 _b\"></span>dos <span class=\"__1 _b\"></span>dent<span class=\"__1 _b\"></span>ro d<span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> S<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>ema <span class=\"__1 _b\"></span>Naci<span class=\"__1 _b\"></span>ona<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>Sal<span class=\"__1 _3\"></span>ud<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>spa<span class=\"__1 _3\"></span>\u00f1o<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>y<span class=\"ls4\">, en </span>me<span class=\"__1 _3\"></span>no<span class=\"__1 _3\"></span>r <span class=\"__1 _2\"></span>med<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>a, <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>alg<span class=\"__1 _3\"></span>uno<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>dist<span class=\"__1 _3\"></span>rib<span class=\"__1 _b\"></span>uid<span class=\"__1 _3\"></span>ore<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>Yon<span class=\"__1 _b\"></span>deli<span class=\"__1 _b\"></span>s. <span class=\"__1 _2\"></span>El <span class=\"__1 _2\"></span>per<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>do <span class=\"__1 _2\"></span>med<span class=\"__1 _b\"></span>io <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>cobro<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>al <span class=\"__1 _2\"></span>Si<span class=\"__1 _b\"></span>stem<span class=\"__1 _3\"></span>a <span class=\"__1 _2\"></span>Naci<span class=\"__1 _b\"></span>onal<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de Sa<span class=\"__1 _3\"></span>lu<span class=\"__1 _b\"></span>d <span class=\"__1 _9\"></span>esp<span class=\"__1 _b\"></span>a\u00f1ol<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>no super<span class=\"__1 _b\"></span>a <span class=\"__1 _9\"></span>el a\u00f1o.<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>El <span class=\"__1 _2\"></span>Grup<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>no <span class=\"__1 _2\"></span>regi<span class=\"__1 _b\"></span>stra<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>det<span class=\"__1 _b\"></span>erio<span class=\"__1 _3\"></span>ros<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>sal<span class=\"__1 _b\"></span>dos con enti<span class=\"__1 _b\"></span>dade<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>p\u00fa<span class=\"__1 _3\"></span>bl<span class=\"__1 _3\"></span>ica<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>pre<span class=\"__1 _b\"></span>v\u00e9 rec<span class=\"__1 _3\"></span>up<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>r <span class=\"__1 _b\"></span>l<span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>to<span class=\"__1 _b\"></span>tali<span class=\"__1 _b\"></span>dad<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>d<span class=\"__1 _3\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>impo<span class=\"__1 _b\"></span>rte <span class=\"__1 _14\"></span>ade<span class=\"__1 _b\"></span>udad<span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>m<span class=\"__1 _3\"></span>\u00e1s <span class=\"__1 _14\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _14\"></span>cor<span class=\"__1 _b\"></span>respo<span class=\"__1 _b\"></span>ndie<span class=\"__1 _b\"></span>ntes<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>i<span class=\"__1 _b\"></span>nter<span class=\"__1 _3\"></span>ese<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span>mo<span class=\"__1 _3\"></span>ra,<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>en <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>ca<span class=\"__1 _3\"></span>so.<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>El<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>pe<span class=\"__1 _3\"></span>rio<span class=\"__1 _b\"></span>do me<span class=\"__1 _3\"></span>di<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> co<span class=\"__1 _3\"></span>bro<span class=\"__1 _b\"></span> par<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> re<span class=\"__1 _b\"></span>sto <span class=\"__1 _b\"></span>de o<span class=\"__1 _b\"></span>rgan<span class=\"__1 _3\"></span>ism<span class=\"__1 _b\"></span>os p<span class=\"__1 _3\"></span>\u00fab<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>cos d<span class=\"__1 _b\"></span>e o<span class=\"__1 _3\"></span>tro<span class=\"__1 _b\"></span>s pa\u00ed<span class=\"__1 _b\"></span>ses <span class=\"__1 _b\"></span>no <span class=\"__1 _3\"></span>sup<span class=\"__1 _b\"></span>era <span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> a<span class=\"__1 _3\"></span>\u00f1o<span class=\"__1 _22\"> </span>. Al<span class=\"__1 _b\"></span> 31<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span> d<span class=\"__1 _b\"></span>icie<span class=\"__1 _b\"></span>mbre<span class=\"__1 _b\"></span> <span class=\"ls2\">de 2024</span> <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>ha <span class=\"__1 _b\"></span>prod<span class=\"__1 _3\"></span>uc<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>o un<span class=\"__1 _b\"></span>a r<span class=\"__1 _3\"></span>e<span class=\"__1 _3\"></span>sti<span class=\"__1 _b\"></span>maci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span> d<span class=\"__1 _b\"></span>e l<span class=\"__1 _b\"></span>a p<span class=\"__1 _b\"></span>rovi<span class=\"__1 _b\"></span>si\u00f3n<span class=\"__1 _b\"></span> po<span class=\"__1 _3\"></span>r <span class=\"__1 _b\"></span>p\u00e9rd<span class=\"__1 _b\"></span>id<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>espe<span class=\"__1 _3\"></span>rad<span class=\"__1 _b\"></span>a po<span class=\"__1 _b\"></span>r <span class=\"__1 _3\"></span>im<span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span>rte<span class=\"__1 _b\"></span> de<span class=\"__1 _b\"></span> 86<span class=\"ls0_1\"> mi<span class=\"__1 _b\"></span>les <span class=\"__1 _b\"></span>de e<span class=\"__1 _b\"></span>uros <span class=\"__1 _b\"></span> (<span class=\"ls8\">28</span> m<span class=\"__1 _3\"></span>il<span class=\"__1 _b\"></span>es de<span class=\"__1 _b\"></span> eur<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>en 2<span class=\"__1 _b\"></span>023)<span class=\"__1 _22\"> </span></span><span class=\"ls0_1\">.<span class=\"__1 _b\"></span>  </span>El<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>valo<span class=\"__1 _b\"></span>r <span class=\"__1 _10\"></span>net<span class=\"__1 _3\"></span>o <span class=\"__1 _9\"></span>cont<span class=\"__1 _b\"></span>able<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>cue<span class=\"__1 _b\"></span>nta<span class=\"__1 _b\"></span>s <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>cli<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>tes<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>otr<span class=\"__1 _b\"></span>as <span class=\"__1 _9\"></span>cuen<span class=\"__1 _b\"></span>tas <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>cobr<span class=\"__1 _3\"></span>ar<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>del <span class=\"__1 _9\"></span>Gru<span class=\"__1 _b\"></span>po <span class=\"__1 _9\"></span>est\u00e1<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>deno<span class=\"__1 _b\"></span>min<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>o <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>las<span class=\"__1 _3\"></span> sig<span class=\"__1 _b\"></span>uie<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span>s mo<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>s: Valor neto contable clientes y otras ctas a cobrar (Miles de Euros) 31/12/2024 31/12/2023 Euros 15.818 10.787 D\u00f3lares estadounidenses 17.085 14.890 Otras monedas 1.774 1.877 Total 34.677 27.554 El<span class=\"__1 _b\"></span> d<span class=\"__1 _3\"></span>et<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>31 <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> d<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>embr<span class=\"__1 _b\"></span>e <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span><span class=\"ls2\">2024<span class=\"ls0_1\"> <span class=\"__1 _b\"></span>y 2<span class=\"__1 _b\"></span>023 <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>l <span class=\"__1 _3\"></span>sal<span class=\"__1 _b\"></span>do <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cl<span class=\"__1 _b\"></span>ien<span class=\"__1 _3\"></span>tes<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>co<span class=\"__1 _b\"></span>rres<span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span>nd<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>org<span class=\"__1 _b\"></span>ani<span class=\"__1 _3\"></span>smo<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>p\u00fab<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>cos,<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>seg\u00fa<span class=\"__1 _3\"></span>n<span class=\"__1 _3\"></span> </span></span>su <span class=\"__1 _b\"></span>loca<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>zaci\u00f3<span class=\"__1 _b\"></span>n ge<span class=\"__1 _b\"></span>ogr\u00e1<span class=\"__1 _3\"></span>fi<span class=\"__1 _3\"></span>ca,<span class=\"__1 _b\"></span> es <span class=\"__1 _b\"></span>la s<span class=\"__1 _3\"></span>ig<span class=\"__1 _b\"></span>uien<span class=\"__1 _b\"></span>te:<span class=\"fs3\"> </span>Clientes organismos p\u00fablicos (Miles de Euros) 31/12/2024 31/12/2023 Espa\u00f1a 340<span class=\"ls0_1\"> </span>1.101 Austria 53<span class=\"ls0_1\"> </span>180<span class=\"ls0_1\"> </span>B\u00e9lgica 22<span class=\"ls0_1\"> </span>65<span class=\"ls0_1\"> </span>Francia 5.089 3.674 Alemania 125<span class=\"ls0_1\"> </span>53<span class=\"ls0_1\"> </span>Holanda 2 - Italia 30<span class=\"ls0_1\"> </span>95<span class=\"ls0_1\"> </span>Luxemburgo 3 1 Total clientes con organismos p\u00fablicos 5.664 5.169 Al<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>31 <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>dici<span class=\"__1 _b\"></span>embr<span class=\"__1 _3\"></span>e <span class=\"__1 _9\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span><span class=\"ls2\">2024<span class=\"__1 _2\"></span></span> <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>20<span class=\"__1 _3\"></span>23,<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>el <span class=\"__1 _2\"></span>rati<span class=\"__1 _b\"></span>ng <span class=\"__1 _9\"></span>cred<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>o <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>la<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>deu<span class=\"__1 _b\"></span>da <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>cobra<span class=\"__1 _b\"></span>r <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>org<span class=\"__1 _3\"></span>ani<span class=\"__1 _b\"></span>smos<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>p\u00fabl<span class=\"__1 _b\"></span>icos<span class=\"__1 _3\"></span>, <span class=\"__1 _9\"></span>seg<span class=\"__1 _b\"></span>\u00fan <span class=\"__1 _9\"></span>su<span class=\"__1 _3\"></span> lo<span class=\"__1 _b\"></span>cali<span class=\"__1 _3\"></span>zac<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n g<span class=\"__1 _b\"></span>eog<span class=\"__1 _3\"></span>r\u00e1f<span class=\"__1 _b\"></span>ica,<span class=\"__1 _3\"></span> es<span class=\"__1 _3\"></span> l<span class=\"__1 _b\"></span>a si<span class=\"__1 _b\"></span>gui<span class=\"__1 _3\"></span>ent<span class=\"__1 _b\"></span>e: Rating Financiero (Miles de Euros) Rating financiero 31/12/2024 31/12/2023 Espa\u00f1a Aaau<span class=\"fs1_1\"> </span>340<span class=\"ls0_1\"> </span>1.101 Austria Aaa 53<span class=\"ls0_1\"> </span>180<span class=\"ls0_1\"> </span>B\u00e9lgica Aaa 22<span class=\"ls0_1\"> </span>65<span class=\"ls0_1\"> </span>Francia Aaau 5.089 3.674 Alemania Aaau 125<span class=\"ls0_1\"> </span>53<span class=\"ls0_1\"> </span>Holanda Aaau 2 - Italia Aa3u 30<span class=\"ls0_1\"> </span>95<span class=\"ls0_1\"> </span>Luxemburgo Aaa 3 1 Total 5.664 5.169 El<span class=\"__1 _b\"></span> val<span class=\"__1 _3\"></span>or <span class=\"__1 _b\"></span>razon<span class=\"__1 _b\"></span>able<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>cuen<span class=\"__1 _b\"></span>tas <span class=\"__1 _3\"></span>a c<span class=\"__1 _3\"></span>ob<span class=\"__1 _3\"></span>ra<span class=\"__1 _b\"></span>r no<span class=\"__1 _3\"></span> di<span class=\"__1 _b\"></span>fie<span class=\"__1 _3\"></span>re s<span class=\"__1 _3\"></span>ig<span class=\"__1 _b\"></span>nif<span class=\"__1 _b\"></span>icat<span class=\"__1 _3\"></span>iva<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>e de<span class=\"__1 _b\"></span>l va<span class=\"__1 _3\"></span>lo<span class=\"__1 _3\"></span>r n<span class=\"__1 _b\"></span>eto <span class=\"__1 _b\"></span>conta<span class=\"__1 _b\"></span>ble<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e l<span class=\"__1 _b\"></span>as m<span class=\"__1 _b\"></span>isma<span class=\"__1 _3\"></span>s. Reclamaciones de pri<span class=\"__1 _2\"></span>ncipal y de intereses d<span class=\"__1 _2\"></span>e demora <span class=\"__1 _2\"></span>a Administraciones <span class=\"__1 _2\"></span>P\u00fablicas<span class=\"__1 _9\"></span> El<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>Gru<span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>con<span class=\"__1 _3\"></span>sid<span class=\"__1 _b\"></span>era a <span class=\"__1 _2\"></span>cada<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>un<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>de los pa\u00eds<span class=\"__1 _3\"></span>es y <span class=\"__1 _2\"></span>comu<span class=\"__1 _3\"></span>ni<span class=\"__1 _b\"></span>dade<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>aut\u00f3<span class=\"__1 _b\"></span>noma<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>como una<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>en<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>d dife<span class=\"__1 _b\"></span>renci<span class=\"__1 _b\"></span>ada,<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>dado<span class=\"__1 _b\"></span> qu<span class=\"__1 _3\"></span>e <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>real<span class=\"__1 _b\"></span>iza una <span class=\"__1 _2\"></span>ge<span class=\"__1 _3\"></span>sti<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>seg<span class=\"__1 _b\"></span>uimi<span class=\"__1 _b\"></span>ento<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>ind<span class=\"__1 _3\"></span>ivi<span class=\"__1 _b\"></span>dual<span class=\"__1 _b\"></span>izada<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>cada<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>una<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>ell<span class=\"__1 _b\"></span>os <span class=\"__1 _2\"></span>consi<span class=\"__1 _b\"></span>der\u00e1<span class=\"__1 _b\"></span>ndos<span class=\"__1 _3\"></span>e <span class=\"__1 _2\"></span>ind<span class=\"__1 _b\"></span>epen<span class=\"__1 _b\"></span>die<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span>s un<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>de o<span class=\"__1 _b\"></span>tros.<span class=\"__1 _22\"> </span>Dur<span class=\"__1 _b\"></span>ante<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>eje<span class=\"__1 _b\"></span>rci<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span><span class=\"ls2\">2024</span> <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>20<span class=\"__1 _b\"></span>23, <span class=\"__1 _2\"></span>no <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>ha <span class=\"__1 _2\"></span>rec<span class=\"__1 _3\"></span>la<span class=\"__1 _b\"></span>mad<span class=\"__1 _3\"></span>o <span class=\"__1 _2\"></span>int<span class=\"__1 _3\"></span>ere<span class=\"__1 _b\"></span>ses <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>dem<span class=\"__1 _b\"></span>ora <span class=\"__1 _2\"></span>deb<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>mejo<span class=\"__1 _b\"></span>ra <span class=\"__1 _9\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>pla<span class=\"__1 _b\"></span>zos <span class=\"__1 _2\"></span>de cob<span class=\"__1 _b\"></span>ro e<span class=\"__1 _3\"></span>n e<span class=\"__1 _b\"></span>l se<span class=\"__1 _b\"></span>ctor<span class=\"__1 _b\"></span> p\u00fab<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>co.<span class=\"__1 _22\"> </span>15.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>EFE<span class=\"__1 _b\"></span>CTIV<span class=\"__1 _b\"></span>O Y <span class=\"__1 _3\"></span>EQU<span class=\"__1 _b\"></span>IVAL<span class=\"__1 _3\"></span>ENT<span class=\"__1 _b\"></span>ES D<span class=\"__1 _b\"></span>E EF<span class=\"__1 _b\"></span>ECTI<span class=\"__1 _3\"></span>VO </span>El<span class=\"__1 _b\"></span> det<span class=\"__1 _b\"></span>alle<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>este<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>p\u00edg<span class=\"__1 _b\"></span>rafe<span class=\"__1 _b\"></span> a 31<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _3\"></span>bre<span class=\"__1 _b\"></span> de <span class=\"ls2\">2024</span> <span class=\"__1 _b\"></span>y 20<span class=\"__1 _3\"></span>23 <span class=\"__1 _b\"></span>es e<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>sig<span class=\"__1 _b\"></span>uien<span class=\"__1 _b\"></span>te: Efectivo y equivalentes de efectivo (Miles de Euros) 31/12/2024 31/12/2023 Caja y saldos con entidades de cr\u00e9dito 26.039 27.695 Equivalentes de efectivo 37.200 32.329 Total 63.239 60.024 El<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>imp<span class=\"__1 _3\"></span>ort<span class=\"__1 _b\"></span>e <span class=\"__1 _10\"></span>que <span class=\"__1 _9\"></span>apa<span class=\"__1 _b\"></span>rece<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>ep\u00ed<span class=\"__1 _b\"></span>graf<span class=\"__1 _3\"></span>e <span class=\"__1 _9\"></span>\u201cEq<span class=\"__1 _3\"></span>ui<span class=\"__1 _3\"></span>val<span class=\"__1 _b\"></span>ente<span class=\"__1 _b\"></span>s <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>efec<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>vo\u201d<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>co<span class=\"__1 _b\"></span>rresp<span class=\"__1 _b\"></span>onde<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>202<span class=\"__1 _b\"></span>4 <span class=\"__1 _10\"></span>a <span class=\"__1 _9\"></span>2 <span class=\"__1 _10\"></span>dep<span class=\"__1 _3\"></span>\u00f3si<span class=\"__1 _b\"></span>tos:<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>un<span class=\"__1 _3\"></span>o <span class=\"__1 _9\"></span>de 30<span class=\"__1 _3\"></span>.6<span class=\"__1 _3\"></span>00 <span class=\"__1 _b\"></span>mil<span class=\"__1 _b\"></span>es <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>d\u00f3<span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span>res<span class=\"__1 _3\"></span> (<span class=\"__1 _3\"></span>29<span class=\"__1 _3\"></span>.4<span class=\"__1 _3\"></span>54 <span class=\"__1 _b\"></span>mil<span class=\"__1 _b\"></span>es <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>eu<span class=\"__1 _3\"></span>ros<span class=\"__1 _3\"></span>) <span class=\"__1 _3\"></span>y <span class=\"__1 _b\"></span>otro<span class=\"__1 _b\"></span> d<span class=\"__1 _b\"></span>e 7<span class=\"__1 _3\"></span>.7<span class=\"__1 _3\"></span>45<span class=\"__1 _3\"></span> mi<span class=\"__1 _b\"></span>les <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>euro<span class=\"__1 _b\"></span>s a<span class=\"__1 _3\"></span>mbo<span class=\"__1 _b\"></span>s co<span class=\"__1 _b\"></span>n <span class=\"__1 _3\"></span>ven<span class=\"__1 _b\"></span>cimi<span class=\"__1 _b\"></span>ento<span class=\"__1 _b\"></span> in<span class=\"__1 _b\"></span>feri<span class=\"__1 _3\"></span>or <span class=\"__1 _b\"></span>a 90<span class=\"__1 _3\"></span> d\u00ed<span class=\"__1 _3\"></span>as,<span class=\"__1 _3\"></span> ge<span class=\"__1 _3\"></span>ner<span class=\"__1 _b\"></span>ando<span class=\"__1 _b\"></span> unos<span class=\"__1 _3\"></span> in<span class=\"__1 _3\"></span>tere<span class=\"__1 _b\"></span>s de 2<span class=\"__1 _b\"></span>.368<span class=\"__1 _b\"></span> mile<span class=\"__1 _b\"></span>s de eu<span class=\"__1 _b\"></span>ros en<span class=\"__1 _b\"></span> el e<span class=\"__1 _3\"></span>jer<span class=\"__1 _3\"></span>cic<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span> 20<span class=\"__1 _3\"></span>24 .<span class=\"__1 _3\"></span> En<span class=\"__1 _3\"></span> 202<span class=\"__1 _3\"></span>3 e<span class=\"__1 _3\"></span>l im<span class=\"__1 _b\"></span>port<span class=\"__1 _3\"></span>e co<span class=\"__1 _b\"></span>rresp<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>d\u00eda<span class=\"__1 _b\"></span> a 2 dep\u00f3sitos: uno de 30.000 miles de d\u00f3lares<span class=\"__1 _2\"></span> (27.149 miles de euros)<span class=\"__1 _2\"></span> y otro de 5.180 miles de euros.<span class=\"__1 _2\"></span><span class=\"ls0_1\"> </span>No <span class=\"__1 _b\"></span>hay <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span>scub<span class=\"__1 _b\"></span>ier<span class=\"__1 _b\"></span>tos b<span class=\"__1 _b\"></span>anca<span class=\"__1 _b\"></span>rio<span class=\"__1 _3\"></span>s e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span>s f<span class=\"__1 _b\"></span>echa<span class=\"__1 _b\"></span>s de<span class=\"__1 _3\"></span> ci<span class=\"__1 _b\"></span>erre<span class=\"__1 _b\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "11.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>CAL<span class=\"__1 _b\"></span>IDAD <span class=\"__1 _b\"></span>CRED<span class=\"__1 _3\"></span>ITI<span class=\"__1 _b\"></span>CIA<span class=\"__1 _3\"></span> DE<span class=\"__1 _b\"></span> LOS<span class=\"__1 _3\"></span> AC<span class=\"__1 _b\"></span>TIVOS<span class=\"__1 _b\"></span> FIN<span class=\"__1 _3\"></span>AN<span class=\"__1 _b\"></span>CIER<span class=\"__1 _3\"></span>OS </span>La<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>cal<span class=\"__1 _b\"></span>ida<span class=\"__1 _3\"></span>d <span class=\"__1 _9\"></span>cred<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>a <span class=\"__1 _10\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>acti<span class=\"__1 _b\"></span>vos <span class=\"__1 _9\"></span>fin<span class=\"__1 _3\"></span>an<span class=\"__1 _b\"></span>cier<span class=\"__1 _3\"></span>os <span class=\"__1 _9\"></span>que<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>toda<span class=\"__1 _b\"></span>v\u00eda<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>ha<span class=\"__1 _3\"></span>n <span class=\"__1 _9\"></span>venc<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>o <span class=\"__1 _10\"></span>se <span class=\"__1 _9\"></span>pue<span class=\"__1 _b\"></span>de <span class=\"__1 _9\"></span>eval<span class=\"__1 _b\"></span>uar <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>fu<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>la cal<span class=\"__1 _b\"></span>ifi<span class=\"__1 _3\"></span>caci<span class=\"__1 _b\"></span>\u00f3n cr<span class=\"__1 _b\"></span>edit<span class=\"__1 _b\"></span>icia<span class=\"__1 _b\"></span> (\u201cra<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>ng<span class=\"__1 _3\"></span>\u201d) o<span class=\"__1 _3\"></span>to<span class=\"__1 _3\"></span>rga<span class=\"__1 _b\"></span>da por<span class=\"__1 _b\"></span> orga<span class=\"__1 _3\"></span>ni<span class=\"__1 _3\"></span>smo<span class=\"__1 _b\"></span>s ext<span class=\"__1 _3\"></span>ern<span class=\"__1 _b\"></span>os al<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>Gru<span class=\"__1 _b\"></span>po o<span class=\"__1 _3\"></span> bie<span class=\"__1 _b\"></span>n a tra<span class=\"__1 _b\"></span>v\u00e9s de<span class=\"__1 _b\"></span>l <span class=\"__1 _2\"></span><span class=\"ff2_1\">\u00edndi<span class=\"__1 _b\"></span>ce hi<span class=\"__1 _b\"></span>st\u00f3ri<span class=\"__1 _b\"></span>co de<span class=\"__1 _b\"></span> </span>fa<span class=\"__1 _3\"></span>ll<span class=\"__1 _b\"></span>idos<span class=\"__1 _3\"></span>: Calidad crediticia de los activos financieros                                    (Miles de Euros) 31/12/2024 31/12/2023 Cuentas a cobrar: Clientes sin rating crediticio externo Grupo1 388<span class=\"ls0_1\"> </span>827<span class=\"ls0_1\"> </span>Grupo2 34.268 26.664 Grupo3 21<span class=\"ls0_1\"> </span>63<span class=\"ls0_1\"> </span>Total cuentas a cobrar 34.677 27.554 Grupo 1 - Cliente<span class=\"__1 _3\"></span>s nuevos (meno<span class=\"__1 _b\"></span>s de seis meses) Grupo 2 - Cliente<span class=\"__1 _3\"></span>s existentes (m\u00e1<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>de seis mese<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>) sin fallido<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span> en el pasado Grupo 3 - Cliente<span class=\"__1 _3\"></span>s existentes (m\u00e1<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>de seis meses) <span class=\"__1 _3\"></span>con alg\u00fan fallido<span class=\"__1 _3\"></span> en el pasado<span class=\"__1 _3\"></span>.<span class=\"fs7\"> </span>Rating Inversiones Financieras (Miles de Euros) 31/12/2024 31/12/2023 Seg\u00fan valoraci\u00f3n de MOODY\u00b4s A+<span class=\"ls0_1\"> </span>766<span class=\"ls0_1\"> </span>2.152 A1<span class=\"ls0_1\"> </span>1.187 1.437 A2<span class=\"ls0_1\"> </span>96.900 42.964 A3<span class=\"ls0_1\"> </span>13.328 29.813 Aa3 - 6 Baa1 14.709 14.045 Baa2 4.340 2.653 Baa3 - 23.127 Sin rating 25.756 52.427 156.986 168.624 Ninguno <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>los <span class=\"__1 _c\"></span>activos <span class=\"__1 _d\"></span>financieros <span class=\"__1 _d\"></span>pendientes <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>vencimiento <span class=\"__1 _c\"></span>h<span class=\"__1 _2\"></span>a <span class=\"__1 _c\"></span>sido <span class=\"__1 _d\"></span>objeto <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>ren<span class=\"__1 _2\"></span>egociaci\u00f3n <span class=\"__1 _c\"></span>d<span class=\"__1 _2\"></span>urante <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>l ejercicio. V\u00e9ase la cal<span class=\"__1 _2\"></span>idad crediticia de l<span class=\"__1 _2\"></span>as cuentas a c<span class=\"__1 _2\"></span>obrar con organismos p<span class=\"__1 _2\"></span>\u00fablicos en la Nota <span class=\"__1 _9\"></span><span class=\"ls9\">13</span>.",
   "dimensions": {
    "concept": "ifrs-full:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "12.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>OTR<span class=\"__1 _3\"></span>OS <span class=\"__1 _b\"></span>ACTI<span class=\"__1 _b\"></span>VOS <span class=\"__1 _b\"></span>FINAN<span class=\"__1 _3\"></span>CI<span class=\"__1 _b\"></span>EROS<span class=\"__1 _3\"></span> </span>12.1<span class=\"ls0_1\"> Ac<span class=\"__1 _b\"></span>tivo<span class=\"__1 _3\"></span>s f<span class=\"__1 _b\"></span>inan<span class=\"__1 _b\"></span>cier<span class=\"__1 _b\"></span>os a <span class=\"__1 _b\"></span>valo<span class=\"__1 _b\"></span>r r<span class=\"__1 _b\"></span>azona<span class=\"__1 _3\"></span>ble<span class=\"__1 _b\"></span> co<span class=\"__1 _3\"></span>n c<span class=\"__1 _b\"></span>ambi<span class=\"__1 _b\"></span>os e<span class=\"__1 _b\"></span>n ot<span class=\"__1 _3\"></span>ro<span class=\"__1 _b\"></span> res<span class=\"__1 _b\"></span>ultad<span class=\"__1 _b\"></span>o gl<span class=\"__1 _b\"></span>obal<span class=\"__1 _3\"></span> </span>El 100% <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>estos <span class=\"__1 _2\"></span>activos <span class=\"__1 _2\"></span>financi<span class=\"__1 _2\"></span>eros <span class=\"__1 _2\"></span>est\u00e1n form<span class=\"__1 _2\"></span>ados <span class=\"__1 _2\"></span>por <span class=\"__1 _2\"></span>acciones <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>empresa <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>pertenecen <span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>segmento de biofarmacia. El va<span class=\"__1 _2\"></span>lor razonable de <span class=\"__1 _2\"></span>las mismas es d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>331 miles de <span class=\"__1 _2\"></span>euros (330 <span class=\"__1 _2\"></span>miles de euros en 2<span class=\"__1 _2\"></span>023<span class=\"ls12\">).</span> En <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>ejercicio <span class=\"__1 _c\"></span>2024, <span class=\"__1 _10\"></span>la <span class=\"__1 _c\"></span>puesta <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>valor <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>mercado <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _10\"></span>t\u00edtulos <span class=\"__1 _10\"></span>sujetos <span class=\"__1 _c\"></span>a <span class=\"__1 _10\"></span>cotizaci\u00f3n <span class=\"__1 _10\"></span>oficia<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>ha <span class=\"__1 _10\"></span>sufrido <span class=\"__1 _10\"></span>una<span class=\"__1 _2\"></span> variaci\u00f3n <span class=\"__1 _c\"></span>p<span class=\"__1 _2\"></span>ositiva <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>1,1 <span class=\"__1 _d\"></span>miles <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>euros<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>(variac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _d\"></span>negativa <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>4,2 <span class=\"__1 _c\"></span>m<span class=\"__1 _2\"></span>iles <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>euros <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>2<span class=\"__1 _2\"></span>023),<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>que <span class=\"__1 _d\"></span>ha <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>ido registrada en Otro resul<span class=\"__1 _2\"></span>tado global. <span class=\"__1 _2\"></span> 12.2<span class=\"ls0_1\"> Ot<span class=\"__1 _3\"></span>ros<span class=\"__1 _b\"></span> act<span class=\"__1 _3\"></span>iv<span class=\"__1 _b\"></span>os f<span class=\"__1 _3\"></span>in<span class=\"__1 _b\"></span>anci<span class=\"__1 _3\"></span>ero<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>a co<span class=\"__1 _b\"></span>ste <span class=\"__1 _3\"></span>amo<span class=\"__1 _3\"></span>rti<span class=\"__1 _b\"></span>zad<span class=\"__1 _b\"></span>o  </span>A <span class=\"__1 _3\"></span>31 <span class=\"__1 _3\"></span>de diciembre <span class=\"__1 _3\"></span>de <span class=\"ls8\">202</span>4, los <span class=\"__1 _b\"></span>activos financieros no <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>orrientes por  <span class=\"__1 _b\"></span><span class=\"ls8\">un <span class=\"ls0_1\">importe total <span class=\"__1 _b\"></span>de 1.872 miles <span class=\"__1 _b\"></span>de euros, </span></span>est\u00e1n constituido<span class=\"__1 _2\"></span>s principal<span class=\"__1 _2\"></span>mente por c<span class=\"__1 _2\"></span>arteras de g<span class=\"__1 _2\"></span>esti\u00f3n din\u00e1m<span class=\"__1 _2\"></span>ica mantenidas<span class=\"__1 _2\"></span> con difere<span class=\"__1 _2\"></span>ntes entidades <span class=\"__1 _2\"></span>que contienen <span class=\"__1 _a\"> </span>activos <span class=\"__1 _a\"> </span>renta <span class=\"__1 _a\"> </span>fija <span class=\"__1 _a\"> </span>corporativa  las <span class=\"__1 _8\"> </span>cuales, <span class=\"__1 _a\"> </span>en <span class=\"__1 _a\"> </span>su <span class=\"__1 _a\"> </span>mayor\u00eda,<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>ontempla<span class=\"__1 _2\"></span>n <span class=\"__1 _8\"> </span>el  ab<span class=\"__1 _3\"></span>ono <span class=\"__1 _a\"> </span>del <span class=\"__1 _a\"> </span>nominal <span class=\"__1 _a\"> </span>al vencimiento <span class=\"__1 _2\"></span>y <span class=\"__1 _9\"></span><span class=\"ls10\">la</span> <span class=\"__1 _9\"></span>entrega <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>cupo<span class=\"__1 _2\"></span>nes. <span class=\"__1 _2\"></span>En<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>l\u00ednea <span class=\"__1 _9\"></span>partidas <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>cobrar <span class=\"__1 _2\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>incluyen <span class=\"__1 _9\"></span>a<span class=\"__1 _2\"></span>dem\u00e1<span class=\"lse\">s <span class=\"__1 _2\"></span></span> <span class=\"__1 _2\"></span>25<span class=\"__1 _2\"></span>6 <span class=\"__1 _2\"></span>mi<span class=\"__1 _2\"></span>les <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>uros que corresponden a<span class=\"__1 _2\"></span> fianzas constituidas.<span class=\"__1 _9\"></span> En <span class=\"__1 _c\"></span>202<span class=\"__1 _2\"></span>3 <span class=\"__1 _d\"></span>los <span class=\"__1 _c\"></span>activos <span class=\"__1 _d\"></span>financ<span class=\"__1 _2\"></span>ieros <span class=\"__1 _c\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>orrientes <span class=\"__1 _d\"></span>sumab<span class=\"__1 _2\"></span>an <span class=\"__1 _c\"></span>5.<span class=\"__1 _2\"></span>470 <span class=\"__1 _d\"></span>miles <span class=\"__1 _c\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>euros,<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>estando <span class=\"__1 _d\"></span>constituidos <span class=\"__1 _d\"></span>en <span class=\"__1 _c\"></span>su<span class=\"__1 _2\"></span> mayor\u00eda <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>carter<span class=\"__1 _2\"></span>as <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>gesti\u00f3n <span class=\"__1 _b\"></span>din\u00e1<span class=\"__1 _2\"></span>mica <span class=\"__1 _b\"></span>mantenidas <span class=\"__1 _3\"></span>con <span class=\"__1 _b\"></span>diferentes <span class=\"__1 _b\"></span>ent<span class=\"__1 _2\"></span>idades <span class=\"__1 _b\"></span>que conten\u00edan <span class=\"__1 _b\"></span>activos <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>renta fija <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>gobiernos <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>renta <span class=\"__1 _2\"></span>fij<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>corpor<span class=\"__1 _2\"></span>ativa <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>abono <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>nominal <span class=\"__1 _9\"></span>al <span class=\"__1 _2\"></span>venci<span class=\"__1 _2\"></span>miento <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>su <span class=\"__1 _9\"></span>mayor\u00eda <span class=\"__1 _2\"></span>con <span class=\"__1 _9\"></span>entreg<span class=\"__1 _2\"></span>a de cupones. En partidas a <span class=\"__1 _2\"></span>cobrar se inclu<span class=\"__1 _2\"></span>\u00edan 2<span class=\"__1 _2\"></span>62 miles de euros <span class=\"__1 _2\"></span>correspond<span class=\"__1 _2\"></span>ientes a fianz<span class=\"__1 _2\"></span>as constituidas<span class=\"__1 _2\"></span> A diciembre<span class=\"__1 _2\"></span> de <span class=\"__1 _2\"></span>2024,<span class=\"__1 _2\"></span> los<span class=\"__1 _2\"></span> a<span class=\"__1 _2\"></span>ctivos financ<span class=\"__1 _2\"></span>ieros corr<span class=\"__1 _2\"></span>ientes<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>ascienden <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>91.288 <span class=\"__1 _2\"></span>miles<span class=\"__1 _2\"></span> de <span class=\"__1 _2\"></span>euros<span class=\"__1 _2\"></span> y <span class=\"__1 _2\"></span>est\u00e1n<span class=\"__1 _2\"></span> formad<span class=\"__1 _2\"></span>os principalmente por i) imposiciones a <span class=\"__1 _3\"></span>plazo por importe de 79.850 miles de <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>uros con vencimientos entre el<span class=\"__1 _3\"></span> 22 de <span class=\"__1 _9\"></span>enero<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>31<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>marzo <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>2025 <span class=\"__1 _9\"></span>cuyo <span class=\"__1 _10\"></span>rend<span class=\"__1 _2\"></span>imiento <span class=\"__1 _10\"></span>oscila <span class=\"__1 _9\"></span>entr<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>2.59%<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>2,90%; <span class=\"__1 _10\"></span>y <span class=\"__1 _d\"></span>por <span class=\"__1 _10\"></span>ii) <span class=\"__1 _9\"></span> <span class=\"__1 _10\"></span>inversiones<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>en renta fija corporativa<span class=\"__1 _2\"></span> de diferentes e<span class=\"__1 _2\"></span>ntidades por <span class=\"__1 _2\"></span>importe de 10.8<span class=\"__1 _2\"></span>60 miles de euro<span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>. En <span class=\"__1 _10\"></span>2023 <span class=\"__1 _c\"></span>se <span class=\"__1 _10\"></span>reg<span class=\"__1 _2\"></span>istraron <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>esta <span class=\"__1 _c\"></span>partida<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>102.5<span class=\"__1 _2\"></span>38 <span class=\"__1 _10\"></span>miles <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>euros<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>que <span class=\"__1 _c\"></span>recog\u00edan: <span class=\"__1 _10\"></span> <span class=\"__1 _c\"></span>i)<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>impos<span class=\"__1 _2\"></span>iciones <span class=\"__1 _10\"></span>a <span class=\"__1 _c\"></span>plazo <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>or 65.645 miles de <span class=\"__1 _3\"></span>euros con vencimientos entre el 9 de<span class=\"__1 _3\"></span> enero y el <span class=\"__1 _b\"></span>13 de mayo de 2024 cuyo rendimiento oscil<span class=\"__1 _2\"></span>\u00f3 entre <span class=\"__1 _2\"></span>0,89% <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>3,75%;<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>i<span class=\"__1 _2\"></span>i) <span class=\"__1 _2\"></span>imposicio<span class=\"__1 _2\"></span>nes <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>d\u00f3lares <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span>merican<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>importe <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>13.<span class=\"__1 _2\"></span>810 <span class=\"__1 _2\"></span>miles <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>euros <span class=\"__1 _9\"></span>(15.260 miles de d\u00f3lares amer<span class=\"__1 _2\"></span>icanos) con vencimiento entre el <span class=\"__1 _2\"></span>15 y el 22 de febrero de 2024 cuyo rend<span class=\"__1 _2\"></span>imiento oscil<span class=\"__1 _9\"></span>\u00f3 entre <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>4,54% <span class=\"__1 _10\"></span>y <span class=\"__1 _c\"></span>el <span class=\"__1 _10\"></span>5,21%; <span class=\"__1 _10\"></span>y <span class=\"__1 _c\"></span>iii) <span class=\"__1 _10\"></span>las <span class=\"__1 _10\"></span>inv<span class=\"__1 _2\"></span>ersiones <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>ca<span class=\"__1 _2\"></span>rtera <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>diferentes<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>entidades <span class=\"__1 _10\"></span>por<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>im<span class=\"__1 _2\"></span>porte <span class=\"__1 _10\"></span>de<span class=\"__1 _9\"></span> <span class=\"__1 _10\"></span>22.714 miles de euros cons<span class=\"__1 _2\"></span>istente<span class=\"__1 _2\"></span>s en  activos de re<span class=\"__1 _2\"></span>nta fija de gobiernos<span class=\"__1 _2\"></span> y renta fija corporativa",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "El va<span class=\"__1 _2\"></span>lor razonable de <span class=\"__1 _2\"></span>las mismas es d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>331 miles de <span class=\"__1 _2\"></span>euros (330 <span class=\"__1 _2\"></span>miles de euros en 2<span class=\"__1 _2\"></span>023<span class=\"ls12\">).</span> <div class=\"c w1_1 h0_1 gs184\"><div class=\"t_1 m0_1 x6d h2_1 y805 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x7b h7 y663 ff3 fs1_1 fc0_1 sc0_1 ls2 ws0_1\">21.4<span class=\"ls0_1\"> V<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _b\"></span>Razon<span class=\"__1 _3\"></span>abl<span class=\"__1 _b\"></span>e </span></div><div class=\"t_1 m0_1 x6d h2_1 y806 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2d h2_1 y807 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">El valor razonable y el <span class=\"__1 _3\"></span>valor en libros de las deudas <span class=\"__1 _3\"></span>financieras no corrientes y corrientes a 31 de diciembre </div><div class=\"t_1 m0_1 x2d h8 y808 ff2_1 fs1_1 fc0_1 sc0_1 ls8 ws0_1\">de <span class=\"ls0_1\">2024 y 202<span class=\"__1 _2\"></span>3, es como sigue:</span><span class=\"ls0_1\"> <span class=\"ff4 fs4\"> </span></span></div></div>Valor razonable Valor en libros Valor razonabl<span class=\"__1 _3\"></span>e y <span class=\"__1 _b\"></span>valor e<span class=\"__1 _3\"></span>n libros <span class=\"__1 _b\"></span>deuda financiera (Miles de Euros) 31/12/2024 31/12/2023 31/12/2024 31/12/2023 No corriente Pr\u00e9stamos Bancarios 14.116 - 14.116 - Deuda con organismos oficiales 10.299 12.039 8.918 10.267 Obligaciones y bonos 17.000 17.000 16.831 16.769 Total 41.415 29.039 39.865 27.036 Corriente Pr\u00e9stamos Bancarios 884<span class=\"ls0_1\"> </span>3.226 884<span class=\"ls0_1\"> </span>3.226 P\u00f3lizas de cr\u00e9dito 4.718 6.458 4.718 6.458 Deuda por intereses 133<span class=\"ls0_1\"> </span>41<span class=\"ls0_1\"> </span>133<span class=\"ls0_1\"> </span>41<span class=\"ls0_1\"> </span>Deuda con organismos oficiales 1.753 2.902 1.753 2.435 Obligaciones y bonos 405<span class=\"ls0_1\"> </span>405<span class=\"ls0_1\"> </span>405<span class=\"ls0_1\"> </span>405<span class=\"ls0_1\"> </span>Otras deudas 73<span class=\"ls0_1\"> </span>260<span class=\"ls0_1\"> </span>73<span class=\"ls0_1\"> </span>260<span class=\"ls0_1\"> </span>Total 7.966 13.292 7.966 12.825",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "12.2<span class=\"ls0_1\"> Ot<span class=\"__1 _3\"></span>ros<span class=\"__1 _b\"></span> act<span class=\"__1 _3\"></span>iv<span class=\"__1 _b\"></span>os f<span class=\"__1 _3\"></span>in<span class=\"__1 _b\"></span>anci<span class=\"__1 _3\"></span>ero<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>a co<span class=\"__1 _b\"></span>ste <span class=\"__1 _3\"></span>amo<span class=\"__1 _3\"></span>rti<span class=\"__1 _b\"></span>zad<span class=\"__1 _b\"></span>o  </span>A <span class=\"__1 _3\"></span>31 <span class=\"__1 _3\"></span>de diciembre <span class=\"__1 _3\"></span>de <span class=\"ls8\">202</span>4, los <span class=\"__1 _b\"></span>activos financieros no <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>orrientes por  <span class=\"__1 _b\"></span><span class=\"ls8\">un <span class=\"ls0_1\">importe total <span class=\"__1 _b\"></span>de 1.872 miles <span class=\"__1 _b\"></span>de euros, </span></span>est\u00e1n constituido<span class=\"__1 _2\"></span>s principal<span class=\"__1 _2\"></span>mente por c<span class=\"__1 _2\"></span>arteras de g<span class=\"__1 _2\"></span>esti\u00f3n din\u00e1m<span class=\"__1 _2\"></span>ica mantenidas<span class=\"__1 _2\"></span> con difere<span class=\"__1 _2\"></span>ntes entidades <span class=\"__1 _2\"></span>que contienen <span class=\"__1 _a\"> </span>activos <span class=\"__1 _a\"> </span>renta <span class=\"__1 _a\"> </span>fija <span class=\"__1 _a\"> </span>corporativa  las <span class=\"__1 _8\"> </span>cuales, <span class=\"__1 _a\"> </span>en <span class=\"__1 _a\"> </span>su <span class=\"__1 _a\"> </span>mayor\u00eda,<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>ontempla<span class=\"__1 _2\"></span>n <span class=\"__1 _8\"> </span>el  ab<span class=\"__1 _3\"></span>ono <span class=\"__1 _a\"> </span>del <span class=\"__1 _a\"> </span>nominal <span class=\"__1 _a\"> </span>al vencimiento <span class=\"__1 _2\"></span>y <span class=\"__1 _9\"></span><span class=\"ls10\">la</span> <span class=\"__1 _9\"></span>entrega <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>cupo<span class=\"__1 _2\"></span>nes. <span class=\"__1 _2\"></span>En<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>l\u00ednea <span class=\"__1 _9\"></span>partidas <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>cobrar <span class=\"__1 _2\"></span>se<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>incluyen <span class=\"__1 _9\"></span>a<span class=\"__1 _2\"></span>dem\u00e1<span class=\"lse\">s <span class=\"__1 _2\"></span></span> <span class=\"__1 _2\"></span>25<span class=\"__1 _2\"></span>6 <span class=\"__1 _2\"></span>mi<span class=\"__1 _2\"></span>les <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>uros que corresponden a<span class=\"__1 _2\"></span> fianzas constituidas.<span class=\"__1 _9\"></span> En <span class=\"__1 _c\"></span>202<span class=\"__1 _2\"></span>3 <span class=\"__1 _d\"></span>los <span class=\"__1 _c\"></span>activos <span class=\"__1 _d\"></span>financ<span class=\"__1 _2\"></span>ieros <span class=\"__1 _c\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>orrientes <span class=\"__1 _d\"></span>sumab<span class=\"__1 _2\"></span>an <span class=\"__1 _c\"></span>5.<span class=\"__1 _2\"></span>470 <span class=\"__1 _d\"></span>miles <span class=\"__1 _c\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>euros,<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>estando <span class=\"__1 _d\"></span>constituidos <span class=\"__1 _d\"></span>en <span class=\"__1 _c\"></span>su<span class=\"__1 _2\"></span> mayor\u00eda <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>carter<span class=\"__1 _2\"></span>as <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>gesti\u00f3n <span class=\"__1 _b\"></span>din\u00e1<span class=\"__1 _2\"></span>mica <span class=\"__1 _b\"></span>mantenidas <span class=\"__1 _3\"></span>con <span class=\"__1 _b\"></span>diferentes <span class=\"__1 _b\"></span>ent<span class=\"__1 _2\"></span>idades <span class=\"__1 _b\"></span>que conten\u00edan <span class=\"__1 _b\"></span>activos <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>renta fija <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>gobiernos <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>renta <span class=\"__1 _2\"></span>fij<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>corpor<span class=\"__1 _2\"></span>ativa <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>abono <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>nominal <span class=\"__1 _9\"></span>al <span class=\"__1 _2\"></span>venci<span class=\"__1 _2\"></span>miento <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>su <span class=\"__1 _9\"></span>mayor\u00eda <span class=\"__1 _2\"></span>con <span class=\"__1 _9\"></span>entreg<span class=\"__1 _2\"></span>a de cupones. En partidas a <span class=\"__1 _2\"></span>cobrar se inclu<span class=\"__1 _2\"></span>\u00edan 2<span class=\"__1 _2\"></span>62 miles de euros <span class=\"__1 _2\"></span>correspond<span class=\"__1 _2\"></span>ientes a fianz<span class=\"__1 _2\"></span>as constituidas<span class=\"__1 _2\"></span> A diciembre<span class=\"__1 _2\"></span> de <span class=\"__1 _2\"></span>2024,<span class=\"__1 _2\"></span> los<span class=\"__1 _2\"></span> a<span class=\"__1 _2\"></span>ctivos financ<span class=\"__1 _2\"></span>ieros corr<span class=\"__1 _2\"></span>ientes<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>ascienden <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>91.288 <span class=\"__1 _2\"></span>miles<span class=\"__1 _2\"></span> de <span class=\"__1 _2\"></span>euros<span class=\"__1 _2\"></span> y <span class=\"__1 _2\"></span>est\u00e1n<span class=\"__1 _2\"></span> formad<span class=\"__1 _2\"></span>os principalmente por i) imposiciones a <span class=\"__1 _3\"></span>plazo por importe de 79.850 miles de <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>uros con vencimientos entre el<span class=\"__1 _3\"></span> 22 de <span class=\"__1 _9\"></span>enero<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>31<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>marzo <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>2025 <span class=\"__1 _9\"></span>cuyo <span class=\"__1 _10\"></span>rend<span class=\"__1 _2\"></span>imiento <span class=\"__1 _10\"></span>oscila <span class=\"__1 _9\"></span>entr<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>2.59%<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>2,90%; <span class=\"__1 _10\"></span>y <span class=\"__1 _d\"></span>por <span class=\"__1 _10\"></span>ii) <span class=\"__1 _9\"></span> <span class=\"__1 _10\"></span>inversiones<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>en renta fija corporativa<span class=\"__1 _2\"></span> de diferentes e<span class=\"__1 _2\"></span>ntidades por <span class=\"__1 _2\"></span>importe de 10.8<span class=\"__1 _2\"></span>60 miles de euro<span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>. En <span class=\"__1 _10\"></span>2023 <span class=\"__1 _c\"></span>se <span class=\"__1 _10\"></span>reg<span class=\"__1 _2\"></span>istraron <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>esta <span class=\"__1 _c\"></span>partida<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>102.5<span class=\"__1 _2\"></span>38 <span class=\"__1 _10\"></span>miles <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>euros<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>que <span class=\"__1 _c\"></span>recog\u00edan: <span class=\"__1 _10\"></span> <span class=\"__1 _c\"></span>i)<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>impos<span class=\"__1 _2\"></span>iciones <span class=\"__1 _10\"></span>a <span class=\"__1 _c\"></span>plazo <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>or 65.645 miles de <span class=\"__1 _3\"></span>euros con vencimientos entre el 9 de<span class=\"__1 _3\"></span> enero y el <span class=\"__1 _b\"></span>13 de mayo de 2024 cuyo rendimiento oscil<span class=\"__1 _2\"></span>\u00f3 entre <span class=\"__1 _2\"></span>0,89% <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>3,75%;<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>i<span class=\"__1 _2\"></span>i) <span class=\"__1 _2\"></span>imposicio<span class=\"__1 _2\"></span>nes <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>d\u00f3lares <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span>merican<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>importe <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>13.<span class=\"__1 _2\"></span>810 <span class=\"__1 _2\"></span>miles <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>euros <span class=\"__1 _9\"></span>(15.260 miles de d\u00f3lares amer<span class=\"__1 _2\"></span>icanos) con vencimiento entre el <span class=\"__1 _2\"></span>15 y el 22 de febrero de 2024 cuyo rend<span class=\"__1 _2\"></span>imiento oscil<span class=\"__1 _9\"></span>\u00f3 entre <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>4,54% <span class=\"__1 _10\"></span>y <span class=\"__1 _c\"></span>el <span class=\"__1 _10\"></span>5,21%; <span class=\"__1 _10\"></span>y <span class=\"__1 _c\"></span>iii) <span class=\"__1 _10\"></span>las <span class=\"__1 _10\"></span>inv<span class=\"__1 _2\"></span>ersiones <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>ca<span class=\"__1 _2\"></span>rtera <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>diferentes<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>entidades <span class=\"__1 _10\"></span>por<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>im<span class=\"__1 _2\"></span>porte <span class=\"__1 _10\"></span>de<span class=\"__1 _9\"></span> <span class=\"__1 _10\"></span>22.714 miles de euros cons<span class=\"__1 _2\"></span>istente<span class=\"__1 _2\"></span>s en  activos de re<span class=\"__1 _2\"></span>nta fija de gobiernos<span class=\"__1 _2\"></span> y renta fija corporativa",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "13.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>CUE<span class=\"__1 _b\"></span>NTAS<span class=\"__1 _b\"></span> COME<span class=\"__1 _b\"></span>RCIA<span class=\"__1 _3\"></span>LES<span class=\"__1 _b\"></span> A C<span class=\"__1 _3\"></span>OBR<span class=\"__1 _3\"></span>AR<span class=\"__1 _b\"></span> </span>El<span class=\"__1 _b\"></span> det<span class=\"__1 _b\"></span>alle<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>esta<span class=\"__1 _3\"></span> cu<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span> al 3<span class=\"__1 _b\"></span>1 de<span class=\"__1 _b\"></span> dic<span class=\"__1 _3\"></span>ie<span class=\"__1 _b\"></span>mbre<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> <span class=\"ls2\">2024</span> y 2<span class=\"__1 _b\"></span>023 <span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>el s<span class=\"__1 _3\"></span>ig<span class=\"__1 _3\"></span>ui<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>te:<span class=\"__1 _b\"></span> Cuentas comerciales a cobrar (Miles de Euros) 31/12/2024 31/12/2023 Clientes por ventas y prestaci\u00f3n de servicios 34.506 27.525 Correcci\u00f3n de valor por p\u00e9rdidas (236) (322) Neto 34.270 27.203 Otros deudores 407<span class=\"ls0_1\"> </span>351<span class=\"ls0_1\"> </span>Total 34.677 27.554 A 3<span class=\"__1 _b\"></span>1 de di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _b\"></span>bre d<span class=\"__1 _3\"></span>e <span class=\"ls2\">2024</span> y 20<span class=\"__1 _b\"></span>23 no<span class=\"__1 _b\"></span> exist<span class=\"__1 _b\"></span>en im<span class=\"__1 _b\"></span>port<span class=\"__1 _b\"></span>es cor<span class=\"__1 _3\"></span>re<span class=\"__1 _b\"></span>spond<span class=\"__1 _b\"></span>ien<span class=\"__1 _3\"></span>tes<span class=\"__1 _3\"></span> a sa<span class=\"__1 _b\"></span>ldo<span class=\"__1 _3\"></span>s a<span class=\"__1 _3\"></span> cob<span class=\"__1 _b\"></span>rar a c<span class=\"__1 _b\"></span>lien<span class=\"__1 _b\"></span>tes q<span class=\"__1 _b\"></span>ue ha<span class=\"__1 _b\"></span>yan sid<span class=\"__1 _b\"></span>o de<span class=\"__1 _b\"></span>scont<span class=\"__1 _b\"></span>ados<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span> en<span class=\"__1 _b\"></span>tida<span class=\"__1 _b\"></span>des <span class=\"ls2\">de</span> <span class=\"__1 _b\"></span>cr\u00e9di<span class=\"__1 _b\"></span>to. <span class=\"__1 _b\"></span> A 31 de<span class=\"__1 _3\"></span> dici<span class=\"__1 _b\"></span>embre<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de <span class=\"ls2\">2024</span>, hab<span class=\"__1 _3\"></span>\u00eda<span class=\"__1 _3\"></span>n venc<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>o cuen<span class=\"__1 _3\"></span>ta<span class=\"__1 _3\"></span>s a cob<span class=\"__1 _3\"></span>rar<span class=\"__1 _3\"></span> por<span class=\"__1 _3\"></span> impo<span class=\"__1 _b\"></span>rte de <span class=\"ls8\">1.226</span> <span class=\"__1 _2\"></span>mil<span class=\"__1 _3\"></span>es de eu<span class=\"__1 _3\"></span>ros<span class=\"__1 _3\"></span> (<span class=\"ls8\">2.353</span> <span class=\"__1 _2\"></span>mil<span class=\"__1 _b\"></span>es de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>euro<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>20<span class=\"__1 _3\"></span>23)<span class=\"__1 _3\"></span>, <span class=\"__1 _b\"></span>si <span class=\"__1 _b\"></span>bi<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>no <span class=\"__1 _b\"></span>hab\u00ed<span class=\"__1 _b\"></span>an <span class=\"__1 _b\"></span>sufr<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>o <span class=\"__1 _b\"></span>p\u00e9r<span class=\"__1 _3\"></span>di<span class=\"__1 _b\"></span>da <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>teri<span class=\"__1 _3\"></span>oro<span class=\"__1 _b\"></span>. <span class=\"__1 _3\"></span>El<span class=\"__1 _b\"></span> a<span class=\"__1 _3\"></span>n\u00e1<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>sis <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>an<span class=\"__1 _b\"></span>tig\u00fce<span class=\"__1 _b\"></span>dad <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> e<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span>s cu<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>s <span class=\"__1 _3\"></span>es<span class=\"__1 _b\"></span> el<span class=\"__1 _b\"></span> sig<span class=\"__1 _3\"></span>ui<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>te,<span class=\"__1 _b\"></span> en <span class=\"__1 _b\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>de e<span class=\"__1 _3\"></span>uro<span class=\"__1 _b\"></span>s: Cuentas a cobrar vencidas y no provisionadas (Miles de Euros) 31/12/2024 31/12/2023 Entre 3 y 6 meses 667<span class=\"ls0_1\"> </span>1.772 M\u00e1s 6 meses 559<span class=\"ls0_1\"> </span>581<span class=\"ls0_1\"> </span>Total 1.226 2.353 La<span class=\"__1 _3\"></span>s <span class=\"__1 _a\"> </span>cuen<span class=\"__1 _b\"></span>tas <span class=\"__1 _8\"> </span>venc<span class=\"__1 _b\"></span>idas<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>por<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>las<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>que <span class=\"__1 _8\"> </span>no <span class=\"__1 _a\"> </span>se <span class=\"__1 _a\"> </span>hab<span class=\"__1 _b\"></span>\u00eda <span class=\"__1 _a\"> </span>reg<span class=\"__1 _b\"></span>ist<span class=\"__1 _3\"></span>rad<span class=\"__1 _b\"></span>o <span class=\"__1 _11\"> </span>de<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>rio<span class=\"__1 _b\"></span>ro <span class=\"__1 _a\"> </span>al <span class=\"__1 _a\"> </span>31<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _3\"></span>bre<span class=\"__1 _b\"></span>  d<span class=\"__1 _b\"></span>e  <span class=\"ls2\">2024</span> <span class=\"__1 _a\"> </span><span class=\"ls5\">y  <span class=\"ls2\">20</span></span>23<span class=\"__1 _3\"></span><span class=\"ls16\">, </span>cor<span class=\"__1 _3\"></span>re<span class=\"__1 _b\"></span>spond<span class=\"__1 _b\"></span>en p<span class=\"__1 _b\"></span>rinc<span class=\"__1 _3\"></span>ip<span class=\"__1 _3\"></span>al<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>e a <span class=\"__1 _3\"></span>ho<span class=\"__1 _3\"></span>spi<span class=\"__1 _b\"></span>tale<span class=\"__1 _b\"></span>s p\u00fa<span class=\"__1 _3\"></span>bl<span class=\"__1 _b\"></span>icos <span class=\"__1 _b\"></span>incl<span class=\"__1 _3\"></span>ui<span class=\"__1 _b\"></span>dos <span class=\"__1 _b\"></span>dent<span class=\"__1 _b\"></span>ro d<span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> S<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>ema <span class=\"__1 _b\"></span>Naci<span class=\"__1 _b\"></span>ona<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>Sal<span class=\"__1 _3\"></span>ud<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>spa<span class=\"__1 _3\"></span>\u00f1o<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>y<span class=\"ls4\">, en </span>me<span class=\"__1 _3\"></span>no<span class=\"__1 _3\"></span>r <span class=\"__1 _2\"></span>med<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>a, <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>alg<span class=\"__1 _3\"></span>uno<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>dist<span class=\"__1 _3\"></span>rib<span class=\"__1 _b\"></span>uid<span class=\"__1 _3\"></span>ore<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>Yon<span class=\"__1 _b\"></span>deli<span class=\"__1 _b\"></span>s. <span class=\"__1 _2\"></span>El <span class=\"__1 _2\"></span>per<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>do <span class=\"__1 _2\"></span>med<span class=\"__1 _b\"></span>io <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>cobro<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>al <span class=\"__1 _2\"></span>Si<span class=\"__1 _b\"></span>stem<span class=\"__1 _3\"></span>a <span class=\"__1 _2\"></span>Naci<span class=\"__1 _b\"></span>onal<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de Sa<span class=\"__1 _3\"></span>lu<span class=\"__1 _b\"></span>d <span class=\"__1 _9\"></span>esp<span class=\"__1 _b\"></span>a\u00f1ol<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>no super<span class=\"__1 _b\"></span>a <span class=\"__1 _9\"></span>el a\u00f1o.<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>El <span class=\"__1 _2\"></span>Grup<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>no <span class=\"__1 _2\"></span>regi<span class=\"__1 _b\"></span>stra<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>det<span class=\"__1 _b\"></span>erio<span class=\"__1 _3\"></span>ros<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>sal<span class=\"__1 _b\"></span>dos con enti<span class=\"__1 _b\"></span>dade<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>p\u00fa<span class=\"__1 _3\"></span>bl<span class=\"__1 _3\"></span>ica<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>pre<span class=\"__1 _b\"></span>v\u00e9 rec<span class=\"__1 _3\"></span>up<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>r <span class=\"__1 _b\"></span>l<span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>to<span class=\"__1 _b\"></span>tali<span class=\"__1 _b\"></span>dad<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>d<span class=\"__1 _3\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>impo<span class=\"__1 _b\"></span>rte <span class=\"__1 _14\"></span>ade<span class=\"__1 _b\"></span>udad<span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>m<span class=\"__1 _3\"></span>\u00e1s <span class=\"__1 _14\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _14\"></span>cor<span class=\"__1 _b\"></span>respo<span class=\"__1 _b\"></span>ndie<span class=\"__1 _b\"></span>ntes<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>i<span class=\"__1 _b\"></span>nter<span class=\"__1 _3\"></span>ese<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span>mo<span class=\"__1 _3\"></span>ra,<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>en <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>ca<span class=\"__1 _3\"></span>so.<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>El<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>pe<span class=\"__1 _3\"></span>rio<span class=\"__1 _b\"></span>do me<span class=\"__1 _3\"></span>di<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> co<span class=\"__1 _3\"></span>bro<span class=\"__1 _b\"></span> par<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> re<span class=\"__1 _b\"></span>sto <span class=\"__1 _b\"></span>de o<span class=\"__1 _b\"></span>rgan<span class=\"__1 _3\"></span>ism<span class=\"__1 _b\"></span>os p<span class=\"__1 _3\"></span>\u00fab<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>cos d<span class=\"__1 _b\"></span>e o<span class=\"__1 _3\"></span>tro<span class=\"__1 _b\"></span>s pa\u00ed<span class=\"__1 _b\"></span>ses <span class=\"__1 _b\"></span>no <span class=\"__1 _3\"></span>sup<span class=\"__1 _b\"></span>era <span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> a<span class=\"__1 _3\"></span>\u00f1o<span class=\"__1 _22\"> </span>Al<span class=\"__1 _b\"></span> 31<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span> d<span class=\"__1 _b\"></span>icie<span class=\"__1 _b\"></span>mbre<span class=\"__1 _b\"></span> <span class=\"ls2\">de 2024</span> <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>ha <span class=\"__1 _b\"></span>prod<span class=\"__1 _3\"></span>uc<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>o un<span class=\"__1 _b\"></span>a r<span class=\"__1 _3\"></span>e<span class=\"__1 _3\"></span>sti<span class=\"__1 _b\"></span>maci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span> d<span class=\"__1 _b\"></span>e l<span class=\"__1 _b\"></span>a p<span class=\"__1 _b\"></span>rovi<span class=\"__1 _b\"></span>si\u00f3n<span class=\"__1 _b\"></span> po<span class=\"__1 _3\"></span>r <span class=\"__1 _b\"></span>p\u00e9rd<span class=\"__1 _b\"></span>id<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>espe<span class=\"__1 _3\"></span>rad<span class=\"__1 _b\"></span>a po<span class=\"__1 _b\"></span>r <span class=\"__1 _3\"></span>im<span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span>rte<span class=\"__1 _b\"></span> de<span class=\"__1 _b\"></span> 86<span class=\"ls0_1\"> mi<span class=\"__1 _b\"></span>les <span class=\"__1 _b\"></span>de e<span class=\"__1 _b\"></span>uros <span class=\"__1 _b\"></span> (<span class=\"ls8\">28</span> m<span class=\"__1 _3\"></span>il<span class=\"__1 _b\"></span>es de<span class=\"__1 _b\"></span> eur<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>en 2<span class=\"__1 _b\"></span>023)<span class=\"__1 _22\"> </span></span><span class=\"ls0_1\">.<span class=\"__1 _b\"></span>  </span>El<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>valo<span class=\"__1 _b\"></span>r <span class=\"__1 _10\"></span>net<span class=\"__1 _3\"></span>o <span class=\"__1 _9\"></span>cont<span class=\"__1 _b\"></span>able<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>cue<span class=\"__1 _b\"></span>nta<span class=\"__1 _b\"></span>s <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>cli<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>tes<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>otr<span class=\"__1 _b\"></span>as <span class=\"__1 _9\"></span>cuen<span class=\"__1 _b\"></span>tas <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>cobr<span class=\"__1 _3\"></span>ar<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>del <span class=\"__1 _9\"></span>Gru<span class=\"__1 _b\"></span>po <span class=\"__1 _9\"></span>est\u00e1<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>deno<span class=\"__1 _b\"></span>min<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>o <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>las<span class=\"__1 _3\"></span> sig<span class=\"__1 _b\"></span>uie<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span>s mo<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>s: Valor neto contable clientes y otras ctas a cobrar (Miles de Euros) 31/12/2024 31/12/2023 Euros 15.818 10.787 D\u00f3lares estadounidenses 17.085 14.890 Otras monedas 1.774 1.877 Total 34.677 27.554 El<span class=\"__1 _b\"></span> d<span class=\"__1 _3\"></span>et<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>31 <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> d<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>embr<span class=\"__1 _b\"></span>e <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span><span class=\"ls2\">2024<span class=\"ls0_1\"> <span class=\"__1 _b\"></span>y 2<span class=\"__1 _b\"></span>023 <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>l <span class=\"__1 _3\"></span>sal<span class=\"__1 _b\"></span>do <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cl<span class=\"__1 _b\"></span>ien<span class=\"__1 _3\"></span>tes<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>co<span class=\"__1 _b\"></span>rres<span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span>nd<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>org<span class=\"__1 _b\"></span>ani<span class=\"__1 _3\"></span>smo<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>p\u00fab<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>cos,<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>seg\u00fa<span class=\"__1 _3\"></span>n<span class=\"__1 _3\"></span> </span></span>su <span class=\"__1 _b\"></span>loca<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>zaci\u00f3<span class=\"__1 _b\"></span>n ge<span class=\"__1 _b\"></span>ogr\u00e1<span class=\"__1 _3\"></span>fi<span class=\"__1 _3\"></span>ca,<span class=\"__1 _b\"></span> es <span class=\"__1 _b\"></span>la s<span class=\"__1 _3\"></span>ig<span class=\"__1 _b\"></span>uien<span class=\"__1 _b\"></span>te:<span class=\"fs3\"> </span>Clientes organismos p\u00fablicos (Miles de Euros) 31/12/2024 31/12/2023 Espa\u00f1a 340<span class=\"ls0_1\"> </span>1.101 Austria 53<span class=\"ls0_1\"> </span>180<span class=\"ls0_1\"> </span>B\u00e9lgica 22<span class=\"ls0_1\"> </span>65<span class=\"ls0_1\"> </span>Francia 5.089 3.674 Alemania 125<span class=\"ls0_1\"> </span>53<span class=\"ls0_1\"> </span>Holanda 2 - Italia 30<span class=\"ls0_1\"> </span>95<span class=\"ls0_1\"> </span>Luxemburgo 3 1 Total clientes con organismos p\u00fablicos 5.664 5.169 Al<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>31 <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>dici<span class=\"__1 _b\"></span>embr<span class=\"__1 _3\"></span>e <span class=\"__1 _9\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span><span class=\"ls2\">2024<span class=\"__1 _2\"></span></span> <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>20<span class=\"__1 _3\"></span>23,<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>el <span class=\"__1 _2\"></span>rati<span class=\"__1 _b\"></span>ng <span class=\"__1 _9\"></span>cred<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>o <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>la<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>deu<span class=\"__1 _b\"></span>da <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>cobra<span class=\"__1 _b\"></span>r <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>org<span class=\"__1 _3\"></span>ani<span class=\"__1 _b\"></span>smos<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>p\u00fabl<span class=\"__1 _b\"></span>icos<span class=\"__1 _3\"></span>, <span class=\"__1 _9\"></span>seg<span class=\"__1 _b\"></span>\u00fan <span class=\"__1 _9\"></span>su<span class=\"__1 _3\"></span> lo<span class=\"__1 _b\"></span>cali<span class=\"__1 _3\"></span>zac<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n g<span class=\"__1 _b\"></span>eog<span class=\"__1 _3\"></span>r\u00e1f<span class=\"__1 _b\"></span>ica,<span class=\"__1 _3\"></span> es<span class=\"__1 _3\"></span> l<span class=\"__1 _b\"></span>a si<span class=\"__1 _b\"></span>gui<span class=\"__1 _3\"></span>ent<span class=\"__1 _b\"></span>e: Rating Financiero (Miles de Euros) Rating financiero 31/12/2024 31/12/2023 Espa\u00f1a Aaau<span class=\"fs1_1\"> </span>340<span class=\"ls0_1\"> </span>1.101 Austria Aaa 53<span class=\"ls0_1\"> </span>180<span class=\"ls0_1\"> </span>B\u00e9lgica Aaa 22<span class=\"ls0_1\"> </span>65<span class=\"ls0_1\"> </span>Francia Aaau 5.089 3.674 Alemania Aaau 125<span class=\"ls0_1\"> </span>53<span class=\"ls0_1\"> </span>Holanda Aaau 2 - Italia Aa3u 30<span class=\"ls0_1\"> </span>95<span class=\"ls0_1\"> </span>Luxemburgo Aaa 3 1 Total 5.664 5.169 El<span class=\"__1 _b\"></span> val<span class=\"__1 _3\"></span>or <span class=\"__1 _b\"></span>razon<span class=\"__1 _b\"></span>able<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>cuen<span class=\"__1 _b\"></span>tas <span class=\"__1 _3\"></span>a c<span class=\"__1 _3\"></span>ob<span class=\"__1 _3\"></span>ra<span class=\"__1 _b\"></span>r no<span class=\"__1 _3\"></span> di<span class=\"__1 _b\"></span>fie<span class=\"__1 _3\"></span>re s<span class=\"__1 _3\"></span>ig<span class=\"__1 _b\"></span>nif<span class=\"__1 _b\"></span>icat<span class=\"__1 _3\"></span>iva<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>e de<span class=\"__1 _b\"></span>l va<span class=\"__1 _3\"></span>lo<span class=\"__1 _3\"></span>r n<span class=\"__1 _b\"></span>eto <span class=\"__1 _b\"></span>conta<span class=\"__1 _b\"></span>ble<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e l<span class=\"__1 _b\"></span>as m<span class=\"__1 _b\"></span>isma<span class=\"__1 _3\"></span>s. Reclamaciones de pri<span class=\"__1 _2\"></span>ncipal y de intereses d<span class=\"__1 _2\"></span>e demora <span class=\"__1 _2\"></span>a Administraciones <span class=\"__1 _2\"></span>P\u00fablicas<span class=\"__1 _9\"></span> El<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>Gru<span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>con<span class=\"__1 _3\"></span>sid<span class=\"__1 _b\"></span>era a <span class=\"__1 _2\"></span>cada<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>un<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>de los pa\u00eds<span class=\"__1 _3\"></span>es y <span class=\"__1 _2\"></span>comu<span class=\"__1 _3\"></span>ni<span class=\"__1 _b\"></span>dade<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>aut\u00f3<span class=\"__1 _b\"></span>noma<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>como una<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>en<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>d dife<span class=\"__1 _b\"></span>renci<span class=\"__1 _b\"></span>ada,<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>dado<span class=\"__1 _b\"></span> qu<span class=\"__1 _3\"></span>e <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>real<span class=\"__1 _b\"></span>iza una <span class=\"__1 _2\"></span>ge<span class=\"__1 _3\"></span>sti<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>seg<span class=\"__1 _b\"></span>uimi<span class=\"__1 _b\"></span>ento<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>ind<span class=\"__1 _3\"></span>ivi<span class=\"__1 _b\"></span>dual<span class=\"__1 _b\"></span>izada<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>cada<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>una<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>ell<span class=\"__1 _b\"></span>os <span class=\"__1 _2\"></span>consi<span class=\"__1 _b\"></span>der\u00e1<span class=\"__1 _b\"></span>ndos<span class=\"__1 _3\"></span>e <span class=\"__1 _2\"></span>ind<span class=\"__1 _b\"></span>epen<span class=\"__1 _b\"></span>die<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span>s un<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>de o<span class=\"__1 _b\"></span>tros.<span class=\"__1 _22\"> </span>Dur<span class=\"__1 _b\"></span>ante<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>eje<span class=\"__1 _b\"></span>rci<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span><span class=\"ls2\">2024</span> <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>20<span class=\"__1 _b\"></span>23, <span class=\"__1 _2\"></span>no <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>ha <span class=\"__1 _2\"></span>rec<span class=\"__1 _3\"></span>la<span class=\"__1 _b\"></span>mad<span class=\"__1 _3\"></span>o <span class=\"__1 _2\"></span>int<span class=\"__1 _3\"></span>ere<span class=\"__1 _b\"></span>ses <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>dem<span class=\"__1 _b\"></span>ora <span class=\"__1 _2\"></span>deb<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>mejo<span class=\"__1 _b\"></span>ra <span class=\"__1 _9\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>pla<span class=\"__1 _b\"></span>zos <span class=\"__1 _2\"></span>de cob<span class=\"__1 _b\"></span>ro e<span class=\"__1 _3\"></span>n e<span class=\"__1 _b\"></span>l se<span class=\"__1 _b\"></span>ctor<span class=\"__1 _b\"></span> p\u00fab<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>co.<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "<div class=\"c w1_1 h0_1 gs14f\"><div class=\"t_1 m0_1 x6d h2_1 y6a8 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x6d h2_1 y6a9 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">A 3<span class=\"__1 _b\"></span>1 de di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _b\"></span>bre d<span class=\"__1 _3\"></span>e <span class=\"ls2\">2024</span> y 20<span class=\"__1 _b\"></span>23 no<span class=\"__1 _b\"></span> exist<span class=\"__1 _b\"></span>en im<span class=\"__1 _b\"></span>port<span class=\"__1 _b\"></span>es cor<span class=\"__1 _3\"></span>re<span class=\"__1 _b\"></span>spond<span class=\"__1 _b\"></span>ien<span class=\"__1 _3\"></span>tes<span class=\"__1 _3\"></span> a sa<span class=\"__1 _b\"></span>ldo<span class=\"__1 _3\"></span>s a<span class=\"__1 _3\"></span> cob<span class=\"__1 _b\"></span>rar a c<span class=\"__1 _b\"></span>lien<span class=\"__1 _b\"></span>tes q<span class=\"__1 _b\"></span>ue ha<span class=\"__1 _b\"></span>yan </div><div class=\"t_1 m0_1 x6d h2_1 y6aa ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">sid<span class=\"__1 _b\"></span>o de<span class=\"__1 _b\"></span>scont<span class=\"__1 _b\"></span>ados<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span> en<span class=\"__1 _b\"></span>tida<span class=\"__1 _b\"></span>des <span class=\"ls2\">de</span> <span class=\"__1 _b\"></span>cr\u00e9di<span class=\"__1 _b\"></span>to. <span class=\"__1 _b\"></span> </div><div class=\"t_1 m0_1 x6d h21 y6ab ff2_1 fs4 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x6d h2_1 y6ac ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">A 31 de<span class=\"__1 _3\"></span> dici<span class=\"__1 _b\"></span>embre<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de <span class=\"ls2\">2024</span>, hab<span class=\"__1 _3\"></span>\u00eda<span class=\"__1 _3\"></span>n venc<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>o cuen<span class=\"__1 _3\"></span>ta<span class=\"__1 _3\"></span>s a cob<span class=\"__1 _3\"></span>rar<span class=\"__1 _3\"></span> por<span class=\"__1 _3\"></span> impo<span class=\"__1 _b\"></span>rte de <span class=\"ls8\">1.226</span> <span class=\"__1 _2\"></span>mil<span class=\"__1 _3\"></span>es de eu<span class=\"__1 _3\"></span>ros<span class=\"__1 _3\"></span> (<span class=\"ls8\">2.353</span> <span class=\"__1 _2\"></span>mil<span class=\"__1 _b\"></span>es </div><div class=\"t_1 m0_1 x6d h2_1 y6ad ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>euro<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>20<span class=\"__1 _3\"></span>23)<span class=\"__1 _3\"></span>, <span class=\"__1 _b\"></span>si <span class=\"__1 _b\"></span>bi<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>no <span class=\"__1 _b\"></span>hab\u00ed<span class=\"__1 _b\"></span>an <span class=\"__1 _b\"></span>sufr<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>o <span class=\"__1 _b\"></span>p\u00e9r<span class=\"__1 _3\"></span>di<span class=\"__1 _b\"></span>da <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>teri<span class=\"__1 _3\"></span>oro<span class=\"__1 _b\"></span>. <span class=\"__1 _3\"></span>El<span class=\"__1 _b\"></span> a<span class=\"__1 _3\"></span>n\u00e1<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>sis <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>an<span class=\"__1 _b\"></span>tig\u00fce<span class=\"__1 _b\"></span>dad <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> e<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span>s cu<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>s <span class=\"__1 _3\"></span>es<span class=\"__1 _b\"></span> </div><div class=\"t_1 m0_1 x6d h2_1 y6ae ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">el<span class=\"__1 _b\"></span> sig<span class=\"__1 _3\"></span>ui<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>te,<span class=\"__1 _b\"></span> en <span class=\"__1 _b\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>de e<span class=\"__1 _3\"></span>uro<span class=\"__1 _b\"></span>s: </div><div class=\"t_1 m0_1 x6d h8 y6af ff4 fs4 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c w9f h55 gs150\"><div class=\"t_1 m0_1 xc ha y4b1 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Cuentas a cobrar vencidas y no provisionadas </div><div class=\"t_1 m0_1 xc ha y34 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Miles de Euros) </div></div><div class=\"c w7f h55 gs151\"><div class=\"t_1 m0_1 x52 hc y3a1 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c w8b h55 gs152\"><div class=\"t_1 m0_1 x52 hc y3a1 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c w9f h16 gs153\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Entre 3 y 6 meses </div></div><div class=\"c w7f h16 gs154\"><div class=\"t_1 m0_1 x24 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">667<span class=\"ls0_1\"> </span></div></div><div class=\"c w8b h16 gs155\"><div class=\"t_1 m0_1 x60 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.772 </div></div><div class=\"c w9f h16 gs156\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">M\u00e1s 6 meses </div></div><div class=\"c w7f h16 gs157\"><div class=\"t_1 m0_1 x24 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">559<span class=\"ls0_1\"> </span></div></div><div class=\"c w8b h16 gs158\"><div class=\"t_1 m0_1 x24 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">581<span class=\"ls0_1\"> </span></div></div><div class=\"c w9f h1d gs159\"><div class=\"t_1 m0_1 xc hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c wbe h1d gs15a\"><div class=\"t_1 m0_1 xf7 hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">1.226 </div></div><div class=\"c w20 h1d gs15b\"><div class=\"t_1 m0_1 xf7 hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">2.353 </div></div><div class=\"c w1_1 h0_1 gs14f\"><div class=\"t_1 m0_1 x6d h2_1 y6b6 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">  </div><div class=\"t_1 m0_1 x6d h2_1 y6b7 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">La<span class=\"__1 _3\"></span>s <span class=\"__1 _a\"> </span>cuen<span class=\"__1 _b\"></span>tas <span class=\"__1 _8\"> </span>venc<span class=\"__1 _b\"></span>idas<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>por<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>las<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>que <span class=\"__1 _8\"> </span>no <span class=\"__1 _a\"> </span>se <span class=\"__1 _a\"> </span>hab<span class=\"__1 _b\"></span>\u00eda <span class=\"__1 _a\"> </span>reg<span class=\"__1 _b\"></span>ist<span class=\"__1 _3\"></span>rad<span class=\"__1 _b\"></span>o <span class=\"__1 _11\"> </span>de<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>rio<span class=\"__1 _b\"></span>ro <span class=\"__1 _a\"> </span>al <span class=\"__1 _a\"> </span>31<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _3\"></span>bre<span class=\"__1 _b\"></span>  d<span class=\"__1 _b\"></span>e  <span class=\"ls2\">2024</span> <span class=\"__1 _a\"> </span><span class=\"ls5\">y  <span class=\"ls2\">20</span></span>23<span class=\"__1 _3\"></span><span class=\"ls16\">, </span></div><div class=\"t_1 m0_1 x6d h2_1 y6b8 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">cor<span class=\"__1 _3\"></span>re<span class=\"__1 _b\"></span>spond<span class=\"__1 _b\"></span>en p<span class=\"__1 _b\"></span>rinc<span class=\"__1 _3\"></span>ip<span class=\"__1 _3\"></span>al<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>e a <span class=\"__1 _3\"></span>ho<span class=\"__1 _3\"></span>spi<span class=\"__1 _b\"></span>tale<span class=\"__1 _b\"></span>s p\u00fa<span class=\"__1 _3\"></span>bl<span class=\"__1 _b\"></span>icos <span class=\"__1 _b\"></span>incl<span class=\"__1 _3\"></span>ui<span class=\"__1 _b\"></span>dos <span class=\"__1 _b\"></span>dent<span class=\"__1 _b\"></span>ro d<span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> S<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>ema <span class=\"__1 _b\"></span>Naci<span class=\"__1 _b\"></span>ona<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>Sal<span class=\"__1 _3\"></span>ud<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>spa<span class=\"__1 _3\"></span>\u00f1o<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>y<span class=\"ls4\">, en </span></div><div class=\"t_1 m0_1 x6d h2_1 y5be ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">me<span class=\"__1 _3\"></span>no<span class=\"__1 _3\"></span>r <span class=\"__1 _2\"></span>med<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>a, <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>alg<span class=\"__1 _3\"></span>uno<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>dist<span class=\"__1 _3\"></span>rib<span class=\"__1 _b\"></span>uid<span class=\"__1 _3\"></span>ore<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>Yon<span class=\"__1 _b\"></span>deli<span class=\"__1 _b\"></span>s. <span class=\"__1 _2\"></span>El <span class=\"__1 _2\"></span>per<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>do <span class=\"__1 _2\"></span>med<span class=\"__1 _b\"></span>io <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>cobro<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>al <span class=\"__1 _2\"></span>Si<span class=\"__1 _b\"></span>stem<span class=\"__1 _3\"></span>a <span class=\"__1 _2\"></span>Naci<span class=\"__1 _b\"></span>onal<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de </div><div class=\"t_1 m0_1 x6d h2_1 y6b9 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Sa<span class=\"__1 _3\"></span>lu<span class=\"__1 _b\"></span>d <span class=\"__1 _9\"></span>esp<span class=\"__1 _b\"></span>a\u00f1ol<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>no super<span class=\"__1 _b\"></span>a <span class=\"__1 _9\"></span>el a\u00f1o.<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>El <span class=\"__1 _2\"></span>Grup<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>no <span class=\"__1 _2\"></span>regi<span class=\"__1 _b\"></span>stra<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>det<span class=\"__1 _b\"></span>erio<span class=\"__1 _3\"></span>ros<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>sal<span class=\"__1 _b\"></span>dos con enti<span class=\"__1 _b\"></span>dade<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>p\u00fa<span class=\"__1 _3\"></span>bl<span class=\"__1 _3\"></span>ica<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>pre<span class=\"__1 _b\"></span>v\u00e9 </div><div class=\"t_1 m0_1 x6d h2_1 y6ba ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">rec<span class=\"__1 _3\"></span>up<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>r <span class=\"__1 _b\"></span>l<span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>to<span class=\"__1 _b\"></span>tali<span class=\"__1 _b\"></span>dad<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>d<span class=\"__1 _3\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>impo<span class=\"__1 _b\"></span>rte <span class=\"__1 _14\"></span>ade<span class=\"__1 _b\"></span>udad<span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>m<span class=\"__1 _3\"></span>\u00e1s <span class=\"__1 _14\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _14\"></span>cor<span class=\"__1 _b\"></span>respo<span class=\"__1 _b\"></span>ndie<span class=\"__1 _b\"></span>ntes<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>i<span class=\"__1 _b\"></span>nter<span class=\"__1 _3\"></span>ese<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span>mo<span class=\"__1 _3\"></span>ra,<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>en <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>ca<span class=\"__1 _3\"></span>so.<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>El<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>pe<span class=\"__1 _3\"></span>rio<span class=\"__1 _b\"></span>do </div><div class=\"t_1 m0_1 x6d h2_1 y6bb ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">me<span class=\"__1 _3\"></span>di<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> co<span class=\"__1 _3\"></span>bro<span class=\"__1 _b\"></span> par<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> re<span class=\"__1 _b\"></span>sto <span class=\"__1 _b\"></span>de o<span class=\"__1 _b\"></span>rgan<span class=\"__1 _3\"></span>ism<span class=\"__1 _b\"></span>os p<span class=\"__1 _3\"></span>\u00fab<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>cos d<span class=\"__1 _b\"></span>e o<span class=\"__1 _3\"></span>tro<span class=\"__1 _b\"></span>s pa\u00ed<span class=\"__1 _b\"></span>ses <span class=\"__1 _b\"></span>no <span class=\"__1 _3\"></span>sup<span class=\"__1 _b\"></span>era <span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> a<span class=\"__1 _3\"></span>\u00f1o<span class=\"__1 _22\"> </span>. </div><div class=\"t_1 m0_1 x6d h2_1 y6bc ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div>Al<span class=\"__1 _b\"></span> 31<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span> d<span class=\"__1 _b\"></span>icie<span class=\"__1 _b\"></span>mbre<span class=\"__1 _b\"></span> <span class=\"ls2\">de 2024</span> <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>ha <span class=\"__1 _b\"></span>prod<span class=\"__1 _3\"></span>uc<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>o un<span class=\"__1 _b\"></span>a r<span class=\"__1 _3\"></span>e<span class=\"__1 _3\"></span>sti<span class=\"__1 _b\"></span>maci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span> d<span class=\"__1 _b\"></span>e l<span class=\"__1 _b\"></span>a p<span class=\"__1 _b\"></span>rovi<span class=\"__1 _b\"></span>si\u00f3n<span class=\"__1 _b\"></span> po<span class=\"__1 _3\"></span>r <span class=\"__1 _b\"></span>p\u00e9rd<span class=\"__1 _b\"></span>id<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>espe<span class=\"__1 _3\"></span>rad<span class=\"__1 _b\"></span>a po<span class=\"__1 _b\"></span>r <span class=\"__1 _3\"></span>im<span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span>rte<span class=\"__1 _b\"></span> de<span class=\"__1 _b\"></span> 86<span class=\"ls0_1\"> mi<span class=\"__1 _b\"></span>les <span class=\"__1 _b\"></span>de e<span class=\"__1 _b\"></span>uros <span class=\"__1 _b\"></span> (<span class=\"ls8\">28</span> m<span class=\"__1 _3\"></span>il<span class=\"__1 _b\"></span>es de<span class=\"__1 _b\"></span> eur<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>en 2<span class=\"__1 _b\"></span>023)<span class=\"__1 _22\"> </span></span><span class=\"ls0_1\">.<span class=\"__1 _b\"></span>  </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "A 31 de<span class=\"__1 _3\"></span> dici<span class=\"__1 _b\"></span>embre<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de <span class=\"ls2\">2024</span>, hab<span class=\"__1 _3\"></span>\u00eda<span class=\"__1 _3\"></span>n venc<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>o cuen<span class=\"__1 _3\"></span>ta<span class=\"__1 _3\"></span>s a cob<span class=\"__1 _3\"></span>rar<span class=\"__1 _3\"></span> por<span class=\"__1 _3\"></span> impo<span class=\"__1 _b\"></span>rte de <span class=\"ls8\">1.226</span> <span class=\"__1 _2\"></span>mil<span class=\"__1 _3\"></span>es de eu<span class=\"__1 _3\"></span>ros<span class=\"__1 _3\"></span> (<span class=\"ls8\">2.353</span> <span class=\"__1 _2\"></span>mil<span class=\"__1 _b\"></span>es de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>euro<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>20<span class=\"__1 _3\"></span>23)<span class=\"__1 _3\"></span>, <span class=\"__1 _b\"></span>si <span class=\"__1 _b\"></span>bi<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>no <span class=\"__1 _b\"></span>hab\u00ed<span class=\"__1 _b\"></span>an <span class=\"__1 _b\"></span>sufr<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>o <span class=\"__1 _b\"></span>p\u00e9r<span class=\"__1 _3\"></span>di<span class=\"__1 _b\"></span>da <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>teri<span class=\"__1 _3\"></span>oro<span class=\"__1 _b\"></span>. <span class=\"__1 _3\"></span>El<span class=\"__1 _b\"></span> a<span class=\"__1 _3\"></span>n\u00e1<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>sis <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>an<span class=\"__1 _b\"></span>tig\u00fce<span class=\"__1 _b\"></span>dad <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> e<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span>s cu<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>s <span class=\"__1 _3\"></span>es<span class=\"__1 _b\"></span> el<span class=\"__1 _b\"></span> sig<span class=\"__1 _3\"></span>ui<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>te,<span class=\"__1 _b\"></span> en <span class=\"__1 _b\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>de e<span class=\"__1 _3\"></span>uro<span class=\"__1 _b\"></span>s: Cuentas a cobrar vencidas y no provisionadas (Miles de Euros) 31/12/2024 31/12/2023 Entre 3 y 6 meses 667<span class=\"ls0_1\"> </span>1.772 M\u00e1s 6 meses 559<span class=\"ls0_1\"> </span>581<span class=\"ls0_1\"> </span>Total 1.226 2.353 La<span class=\"__1 _3\"></span>s <span class=\"__1 _a\"> </span>cuen<span class=\"__1 _b\"></span>tas <span class=\"__1 _8\"> </span>venc<span class=\"__1 _b\"></span>idas<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>por<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>las<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>que <span class=\"__1 _8\"> </span>no <span class=\"__1 _a\"> </span>se <span class=\"__1 _a\"> </span>hab<span class=\"__1 _b\"></span>\u00eda <span class=\"__1 _a\"> </span>reg<span class=\"__1 _b\"></span>ist<span class=\"__1 _3\"></span>rad<span class=\"__1 _b\"></span>o <span class=\"__1 _11\"> </span>de<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>rio<span class=\"__1 _b\"></span>ro <span class=\"__1 _a\"> </span>al <span class=\"__1 _a\"> </span>31<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _3\"></span>bre<span class=\"__1 _b\"></span>  d<span class=\"__1 _b\"></span>e  <span class=\"ls2\">2024</span> <span class=\"__1 _a\"> </span><span class=\"ls5\">y  <span class=\"ls2\">20</span></span>23<span class=\"__1 _3\"></span><span class=\"ls16\">, </span>cor<span class=\"__1 _3\"></span>re<span class=\"__1 _b\"></span>spond<span class=\"__1 _b\"></span>en p<span class=\"__1 _b\"></span>rinc<span class=\"__1 _3\"></span>ip<span class=\"__1 _3\"></span>al<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>e a <span class=\"__1 _3\"></span>ho<span class=\"__1 _3\"></span>spi<span class=\"__1 _b\"></span>tale<span class=\"__1 _b\"></span>s p\u00fa<span class=\"__1 _3\"></span>bl<span class=\"__1 _b\"></span>icos <span class=\"__1 _b\"></span>incl<span class=\"__1 _3\"></span>ui<span class=\"__1 _b\"></span>dos <span class=\"__1 _b\"></span>dent<span class=\"__1 _b\"></span>ro d<span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> S<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>ema <span class=\"__1 _b\"></span>Naci<span class=\"__1 _b\"></span>ona<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>Sal<span class=\"__1 _3\"></span>ud<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>spa<span class=\"__1 _3\"></span>\u00f1o<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>y<span class=\"ls4\">, en </span>me<span class=\"__1 _3\"></span>no<span class=\"__1 _3\"></span>r <span class=\"__1 _2\"></span>med<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>a, <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>alg<span class=\"__1 _3\"></span>uno<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>dist<span class=\"__1 _3\"></span>rib<span class=\"__1 _b\"></span>uid<span class=\"__1 _3\"></span>ore<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>Yon<span class=\"__1 _b\"></span>deli<span class=\"__1 _b\"></span>s. <span class=\"__1 _2\"></span>El <span class=\"__1 _2\"></span>per<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>do <span class=\"__1 _2\"></span>med<span class=\"__1 _b\"></span>io <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>cobro<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>al <span class=\"__1 _2\"></span>Si<span class=\"__1 _b\"></span>stem<span class=\"__1 _3\"></span>a <span class=\"__1 _2\"></span>Naci<span class=\"__1 _b\"></span>onal<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de Sa<span class=\"__1 _3\"></span>lu<span class=\"__1 _b\"></span>d <span class=\"__1 _9\"></span>esp<span class=\"__1 _b\"></span>a\u00f1ol<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>no super<span class=\"__1 _b\"></span>a <span class=\"__1 _9\"></span>el a\u00f1o.<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>El <span class=\"__1 _2\"></span>Grup<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>no <span class=\"__1 _2\"></span>regi<span class=\"__1 _b\"></span>stra<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>det<span class=\"__1 _b\"></span>erio<span class=\"__1 _3\"></span>ros<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>sal<span class=\"__1 _b\"></span>dos con enti<span class=\"__1 _b\"></span>dade<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>p\u00fa<span class=\"__1 _3\"></span>bl<span class=\"__1 _3\"></span>ica<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>pre<span class=\"__1 _b\"></span>v\u00e9 rec<span class=\"__1 _3\"></span>up<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>r <span class=\"__1 _b\"></span>l<span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>to<span class=\"__1 _b\"></span>tali<span class=\"__1 _b\"></span>dad<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>d<span class=\"__1 _3\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>impo<span class=\"__1 _b\"></span>rte <span class=\"__1 _14\"></span>ade<span class=\"__1 _b\"></span>udad<span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>m<span class=\"__1 _3\"></span>\u00e1s <span class=\"__1 _14\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _14\"></span>cor<span class=\"__1 _b\"></span>respo<span class=\"__1 _b\"></span>ndie<span class=\"__1 _b\"></span>ntes<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>i<span class=\"__1 _b\"></span>nter<span class=\"__1 _3\"></span>ese<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span>mo<span class=\"__1 _3\"></span>ra,<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>en <span class=\"__1 _14\"></span>su <span class=\"__1 _14\"></span>ca<span class=\"__1 _3\"></span>so.<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>El<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>pe<span class=\"__1 _3\"></span>rio<span class=\"__1 _b\"></span>do me<span class=\"__1 _3\"></span>di<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> co<span class=\"__1 _3\"></span>bro<span class=\"__1 _b\"></span> par<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> re<span class=\"__1 _b\"></span>sto <span class=\"__1 _b\"></span>de o<span class=\"__1 _b\"></span>rgan<span class=\"__1 _3\"></span>ism<span class=\"__1 _b\"></span>os p<span class=\"__1 _3\"></span>\u00fab<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>cos d<span class=\"__1 _b\"></span>e o<span class=\"__1 _3\"></span>tro<span class=\"__1 _b\"></span>s pa\u00ed<span class=\"__1 _b\"></span>ses <span class=\"__1 _b\"></span>no <span class=\"__1 _3\"></span>sup<span class=\"__1 _b\"></span>era <span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> a<span class=\"__1 _3\"></span>\u00f1o<span class=\"__1 _22\"> </span>Al<span class=\"__1 _b\"></span> 31<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span> d<span class=\"__1 _b\"></span>icie<span class=\"__1 _b\"></span>mbre<span class=\"__1 _b\"></span> <span class=\"ls2\">de 2024</span> <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>ha <span class=\"__1 _b\"></span>prod<span class=\"__1 _3\"></span>uc<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>o un<span class=\"__1 _b\"></span>a r<span class=\"__1 _3\"></span>e<span class=\"__1 _3\"></span>sti<span class=\"__1 _b\"></span>maci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span> d<span class=\"__1 _b\"></span>e l<span class=\"__1 _b\"></span>a p<span class=\"__1 _b\"></span>rovi<span class=\"__1 _b\"></span>si\u00f3n<span class=\"__1 _b\"></span> po<span class=\"__1 _3\"></span>r <span class=\"__1 _b\"></span>p\u00e9rd<span class=\"__1 _b\"></span>id<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>espe<span class=\"__1 _3\"></span>rad<span class=\"__1 _b\"></span>a po<span class=\"__1 _b\"></span>r <span class=\"__1 _3\"></span>im<span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span>rte<span class=\"__1 _b\"></span> de<span class=\"__1 _b\"></span> 86<span class=\"ls0_1\"> mi<span class=\"__1 _b\"></span>les <span class=\"__1 _b\"></span>de e<span class=\"__1 _b\"></span>uros <span class=\"__1 _b\"></span> (<span class=\"ls8\">28</span> m<span class=\"__1 _3\"></span>il<span class=\"__1 _b\"></span>es de<span class=\"__1 _b\"></span> eur<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>en 2<span class=\"__1 _b\"></span>023)<span class=\"__1 _22\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "14.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>EX<span class=\"__1 _b\"></span>ISTE<span class=\"__1 _b\"></span>NCIAS<span class=\"__1 _3\"></span> </span>Existencias (Miles de Euros) 31/12/2024 31/12/2023 Materias primas y otros aprovisionamientos 1.420 1.783 Productos en curso y semiterminados 47.961 36.661 Productos terminados 1.505 845<span class=\"ls0_1\"> </span>Anticipos a proveedores 1.080 - Total 51.966 39.289 El <span class=\"__1 _8\"> </span>incremen<span class=\"__1 _2\"></span>to <span class=\"__1 _8\"> </span>que <span class=\"__1 _a\"> </span>se <span class=\"__1 _a\"> </span>ha <span class=\"__1 _a\"> </span>producido <span class=\"__1 _a\"> </span>en <span class=\"__1 _8\"> </span>la <span class=\"__1 _a\"> </span>cifra <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>existencias <span class=\"__1 _a\"> </span>es <span class=\"__1 _8\"> </span>consec<span class=\"__1 _2\"></span>uencia <span class=\"__1 _8\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _8\"> </span>la<span class=\"__1 _9\"></span>s <span class=\"__1 _a\"> </span>necesid<span class=\"__1 _2\"></span>ad<span class=\"ls8\">es</span> <span class=\"__1 _a\"> </span><span class=\"ls8\">de </span>producci\u00f3n <span class=\"__1 _8\"> </span>para <span class=\"__1 _d\"></span>la <span class=\"__1 _8\"> </span>preparaci\u00f3n <span class=\"__1 _8\"> </span>del <span class=\"__1 _d\"></span>lanzamiento <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>nuevos <span class=\"__1 _d\"></span>territorios<span class=\"__1 _2\"></span>, <span class=\"__1 _8\"> </span>as\u00ed <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _8\"> </span>por <span class=\"__1 _d\"></span>el <span class=\"__1 _8\"> </span>incremento <span class=\"__1 _d\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _d\"></span>la demanda por parte <span class=\"__1 _2\"></span>de nuestros licenciatari<span class=\"__1 _2\"></span>os.<span class=\"__1 _2\"></span> No <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>han <span class=\"__1 _2\"></span>capitaliz<span class=\"__1 _2\"></span>ado <span class=\"__1 _2\"></span>gas<span class=\"__1 _2\"></span>tos <span class=\"__1 _2\"></span>financ<span class=\"__1 _2\"></span>ieros <span class=\"__1 _2\"></span>ya <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>el<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>ciclo <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>producc<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>las <span class=\"__1 _9\"></span>existencias <span class=\"__1 _9\"></span>no <span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>uperior <span class=\"__1 _2\"></span>a un a\u00f1o.  No <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>han <span class=\"__1 _9\"></span>re<span class=\"__1 _2\"></span>gistrado <span class=\"__1 _10\"></span>p\u00e9rdidas <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>deterioro <span class=\"__1 _c\"></span>de <span class=\"__1 _9\"></span>v<span class=\"__1 _2\"></span>alor <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>las <span class=\"__1 _10\"></span>exist<span class=\"__1 _2\"></span>encias <span class=\"__1 _10\"></span>en <span class=\"__1 _d\"></span>los <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>jercicios <span class=\"__1 _10\"></span>2024 <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>2023. <span class=\"__1 _10\"></span>As\u00ed mismo, <span class=\"__1 _b\"></span>no <span class=\"__1 _b\"></span>hay<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>existenci<span class=\"__1 _2\"></span>as <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>omprometidas <span class=\"__1 _b\"></span>com<span class=\"__1 _2\"></span>o <span class=\"__1 _b\"></span>gara<span class=\"__1 _2\"></span>nt\u00eda <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cum<span class=\"__1 _2\"></span>plimento <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>obligaciones <span class=\"__1 _3\"></span>o <span class=\"__1 _b\"></span>pago <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>deudas<span class=\"__1 _22\"> </span><span class=\"__1 _2\"></span>.<span class=\"__1 _2\"></span> El<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>cost<span class=\"__1 _b\"></span>e de la<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>exi<span class=\"__1 _b\"></span>sten<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>s rec<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>oci<span class=\"__1 _b\"></span>do com<span class=\"__1 _3\"></span>o ga<span class=\"__1 _b\"></span>sto as<span class=\"__1 _b\"></span>cien<span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> a <span class=\"__1 _2\"></span>13.210 <span class=\"__1 _2\"></span>mi<span class=\"__1 _3\"></span>les d<span class=\"__1 _3\"></span>e eu<span class=\"__1 _b\"></span>ros en <span class=\"ls2\">2024</span> (17.066 mile<span class=\"__1 _b\"></span>s de eu<span class=\"__1 _3\"></span>ros<span class=\"__1 _3\"></span> en<span class=\"__1 _b\"></span> 202<span class=\"__1 _b\"></span>3<span class=\"ls18\">).</span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "As\u00ed mismo, <span class=\"__1 _b\"></span>no <span class=\"__1 _b\"></span>hay<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>existenci<span class=\"__1 _2\"></span>as <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>omprometidas <span class=\"__1 _b\"></span>com<span class=\"__1 _2\"></span>o <span class=\"__1 _b\"></span>gara<span class=\"__1 _2\"></span>nt\u00eda <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cum<span class=\"__1 _2\"></span>plimento <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>obligaciones <span class=\"__1 _3\"></span>o <span class=\"__1 _b\"></span>pago <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>deudas<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "15.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>EFE<span class=\"__1 _b\"></span>CTIV<span class=\"__1 _b\"></span>O Y <span class=\"__1 _3\"></span>EQU<span class=\"__1 _b\"></span>IVAL<span class=\"__1 _3\"></span>ENT<span class=\"__1 _b\"></span>ES D<span class=\"__1 _b\"></span>E EF<span class=\"__1 _b\"></span>ECTI<span class=\"__1 _3\"></span>VO </span>El<span class=\"__1 _b\"></span> det<span class=\"__1 _b\"></span>alle<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>este<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>p\u00edg<span class=\"__1 _b\"></span>rafe<span class=\"__1 _b\"></span> a 31<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _3\"></span>bre<span class=\"__1 _b\"></span> de <span class=\"ls2\">2024</span> <span class=\"__1 _b\"></span>y 20<span class=\"__1 _3\"></span>23 <span class=\"__1 _b\"></span>es e<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>sig<span class=\"__1 _b\"></span>uien<span class=\"__1 _b\"></span>te: Efectivo y equivalentes de efectivo (Miles de Euros) 31/12/2024 31/12/2023 Caja y saldos con entidades de cr\u00e9dito 26.039 27.695 Equivalentes de efectivo 37.200 32.329 Total 63.239 60.024 El<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>imp<span class=\"__1 _3\"></span>ort<span class=\"__1 _b\"></span>e <span class=\"__1 _10\"></span>que <span class=\"__1 _9\"></span>apa<span class=\"__1 _b\"></span>rece<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>ep\u00ed<span class=\"__1 _b\"></span>graf<span class=\"__1 _3\"></span>e <span class=\"__1 _9\"></span>\u201cEq<span class=\"__1 _3\"></span>ui<span class=\"__1 _3\"></span>val<span class=\"__1 _b\"></span>ente<span class=\"__1 _b\"></span>s <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>efec<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>vo\u201d<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>co<span class=\"__1 _b\"></span>rresp<span class=\"__1 _b\"></span>onde<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>202<span class=\"__1 _b\"></span>4 <span class=\"__1 _10\"></span>a <span class=\"__1 _9\"></span>2 <span class=\"__1 _10\"></span>dep<span class=\"__1 _3\"></span>\u00f3si<span class=\"__1 _b\"></span>tos:<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>un<span class=\"__1 _3\"></span>o <span class=\"__1 _9\"></span>de 30<span class=\"__1 _3\"></span>.6<span class=\"__1 _3\"></span>00 <span class=\"__1 _b\"></span>mil<span class=\"__1 _b\"></span>es <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>d\u00f3<span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span>res<span class=\"__1 _3\"></span> (<span class=\"__1 _3\"></span>29<span class=\"__1 _3\"></span>.4<span class=\"__1 _3\"></span>54 <span class=\"__1 _b\"></span>mil<span class=\"__1 _b\"></span>es <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>eu<span class=\"__1 _3\"></span>ros<span class=\"__1 _3\"></span>) <span class=\"__1 _3\"></span>y <span class=\"__1 _b\"></span>otro<span class=\"__1 _b\"></span> d<span class=\"__1 _b\"></span>e 7<span class=\"__1 _3\"></span>.7<span class=\"__1 _3\"></span>45<span class=\"__1 _3\"></span> mi<span class=\"__1 _b\"></span>les <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>euro<span class=\"__1 _b\"></span>s a<span class=\"__1 _3\"></span>mbo<span class=\"__1 _b\"></span>s co<span class=\"__1 _b\"></span>n <span class=\"__1 _3\"></span>ven<span class=\"__1 _b\"></span>cimi<span class=\"__1 _b\"></span>ento<span class=\"__1 _b\"></span> in<span class=\"__1 _b\"></span>feri<span class=\"__1 _3\"></span>or <span class=\"__1 _b\"></span>a 90<span class=\"__1 _3\"></span> d\u00ed<span class=\"__1 _3\"></span>as,<span class=\"__1 _3\"></span> ge<span class=\"__1 _3\"></span>ner<span class=\"__1 _b\"></span>ando<span class=\"__1 _b\"></span> unos<span class=\"__1 _3\"></span> in<span class=\"__1 _3\"></span>tere<span class=\"__1 _b\"></span>s de 2<span class=\"__1 _b\"></span>.368<span class=\"__1 _b\"></span> mile<span class=\"__1 _b\"></span>s de eu<span class=\"__1 _b\"></span>ros en<span class=\"__1 _b\"></span> el e<span class=\"__1 _3\"></span>jer<span class=\"__1 _3\"></span>cic<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span> 20<span class=\"__1 _3\"></span>24 .<span class=\"__1 _3\"></span> En<span class=\"__1 _3\"></span> 202<span class=\"__1 _3\"></span>3 e<span class=\"__1 _3\"></span>l im<span class=\"__1 _b\"></span>port<span class=\"__1 _3\"></span>e co<span class=\"__1 _b\"></span>rresp<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>d\u00eda<span class=\"__1 _b\"></span> a 2 dep\u00f3sitos: uno de 30.000 miles de d\u00f3lares<span class=\"__1 _2\"></span> (27.149 miles de euros)<span class=\"__1 _2\"></span> y otro de 5.180 miles de euros.<span class=\"__1 _2\"></span><span class=\"ls0_1\"> </span>No <span class=\"__1 _b\"></span>hay <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span>scub<span class=\"__1 _b\"></span>ier<span class=\"__1 _b\"></span>tos b<span class=\"__1 _b\"></span>anca<span class=\"__1 _b\"></span>rio<span class=\"__1 _3\"></span>s e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span>s f<span class=\"__1 _b\"></span>echa<span class=\"__1 _b\"></span>s de<span class=\"__1 _3\"></span> ci<span class=\"__1 _b\"></span>erre<span class=\"__1 _b\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "16.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>CAP<span class=\"__1 _b\"></span>ITAL <span class=\"__1 _b\"></span>Y P<span class=\"__1 _3\"></span>RIM<span class=\"__1 _b\"></span>A DE<span class=\"__1 _b\"></span> EMI<span class=\"__1 _b\"></span>SI\u00d3N </span>A 31<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _3\"></span>bre<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de <span class=\"ls2\">2024</span> el cap<span class=\"__1 _b\"></span>ita<span class=\"__1 _3\"></span>l soc<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span>l de<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a <span class=\"__1 _2\"></span>Ma<span class=\"__1 _3\"></span>r asci<span class=\"__1 _b\"></span>ende<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>a 10.933 <span class=\"__1 _2\"></span>mil<span class=\"__1 _b\"></span>es de eur<span class=\"__1 _b\"></span>os (<span class=\"ls8\">11.013</span> mile<span class=\"__1 _3\"></span>s de<span class=\"fs4\"> </span>eu<span class=\"__1 _3\"></span>ros<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>31<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>de dici<span class=\"__1 _b\"></span>embr<span class=\"__1 _b\"></span>e <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>2022<span class=\"__1 _b\"></span>) <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>est\u00e1 rep<span class=\"__1 _3\"></span>re<span class=\"__1 _b\"></span>senta<span class=\"__1 _b\"></span>do <span class=\"__1 _2\"></span>po<span class=\"__1 _3\"></span>r <span class=\"__1 _2\"></span>18.222.228 <span class=\"__1 _9\"></span>acc<span class=\"__1 _3\"></span>io<span class=\"__1 _b\"></span>nes <span class=\"__1 _2\"></span>(18<span class=\"__1 _b\"></span>.354<span class=\"__1 _b\"></span>.907<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>acc<span class=\"__1 _3\"></span>io<span class=\"__1 _b\"></span>nes a <span class=\"__1 _2\"></span>31 de di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _3\"></span>bre<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>2023<span class=\"__1 _b\"></span>) co<span class=\"__1 _3\"></span>n u<span class=\"__1 _b\"></span>n v<span class=\"__1 _b\"></span>alo<span class=\"__1 _3\"></span>r n<span class=\"__1 _b\"></span>omin<span class=\"__1 _b\"></span>al <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>0,60<span class=\"__1 _b\"></span> c\u00e9n<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>mo<span class=\"__1 _3\"></span>s d<span class=\"__1 _b\"></span>e eu<span class=\"__1 _b\"></span>ro p<span class=\"__1 _b\"></span>or <span class=\"__1 _3\"></span>ac<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n (0<span class=\"__1 _b\"></span>,60<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>\u00e9n<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>mo<span class=\"__1 _3\"></span>s d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>eu<span class=\"__1 _b\"></span>ro p<span class=\"__1 _b\"></span>or a<span class=\"__1 _b\"></span>cci\u00f3<span class=\"__1 _b\"></span>n a <span class=\"__1 _7\"> </span>31 <span class=\"__1 _7\"> </span>de <span class=\"__1 _19\"> </span>d<span class=\"__1 _b\"></span>icie<span class=\"__1 _b\"></span>mbre<span class=\"__1 _3\"></span> <span class=\"__1 _19\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _7\"> </span>202<span class=\"__1 _3\"></span>3).<span class=\"__1 _3\"></span> <span class=\"__1 _19\"> </span>To<span class=\"__1 _b\"></span>das<span class=\"__1 _3\"></span> <span class=\"__1 _19\"> </span>l<span class=\"__1 _3\"></span>as <span class=\"__1 _7\"> </span>acci<span class=\"__1 _b\"></span>one<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _19\"> </span>P<span class=\"__1 _3\"></span>ha<span class=\"__1 _3\"></span>rma<span class=\"__1 _b\"></span> <span class=\"__1 _19\"> </span>Mar<span class=\"__1 _3\"></span> <span class=\"__1 _19\"> </span>se<span class=\"__1 _b\"></span> <span class=\"__1 _19\"> </span>ha<span class=\"__1 _b\"></span>llan<span class=\"__1 _b\"></span> <span class=\"__1 _19\"> </span>\u00ednt<span class=\"__1 _b\"></span>egra<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>e <span class=\"__1 _19\"> </span>su<span class=\"__1 _b\"></span>scri<span class=\"__1 _b\"></span>tas <span class=\"__1 _7\"> </span>y de<span class=\"__1 _3\"></span>sem<span class=\"__1 _b\"></span>bols<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>as.<span class=\"__1 _b\"></span> En<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>mes<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>sep<span class=\"__1 _b\"></span>tiem<span class=\"__1 _b\"></span>bre <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>202<span class=\"__1 _b\"></span>4, <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>pro<span class=\"__1 _b\"></span>dujo <span class=\"__1 _b\"></span>un<span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>redu<span class=\"__1 _b\"></span>cci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cap<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>al<span class=\"__1 _b\"></span> p<span class=\"__1 _3\"></span>or <span class=\"__1 _b\"></span>am<span class=\"__1 _3\"></span>or<span class=\"__1 _b\"></span>tiza<span class=\"__1 _3\"></span>ci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>ac<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span>nes <span class=\"__1 _b\"></span>pro<span class=\"__1 _b\"></span>pias<span class=\"__1 _3\"></span>, <span class=\"__1 _b\"></span>qu<span class=\"__1 _b\"></span>e hab\u00edan sido adqu<span class=\"ls0_1\">iri<span class=\"__1 _b\"></span>das c<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span> e<span class=\"__1 _b\"></span>sta <span class=\"__1 _3\"></span>fi<span class=\"__1 _3\"></span>na<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>dad <span class=\"__1 _3\"></span>a t<span class=\"__1 _b\"></span>rav\u00e9<span class=\"__1 _b\"></span>s de<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>pr<span class=\"__1 _b\"></span>ogra<span class=\"__1 _3\"></span>ma<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> reco<span class=\"__1 _b\"></span>mpr<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>apr<span class=\"__1 _b\"></span>oba<span class=\"__1 _b\"></span>do p<span class=\"__1 _b\"></span>or l<span class=\"__1 _3\"></span>a S<span class=\"__1 _b\"></span>ocie<span class=\"__1 _b\"></span>dad <span class=\"__1 _b\"></span>en ma<span class=\"__1 _b\"></span>yo<span class=\"__1 _3\"></span> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>2024<span class=\"__1 _3\"></span>. <span class=\"__1 _10\"></span>Se <span class=\"__1 _10\"></span>am<span class=\"__1 _3\"></span>ort<span class=\"__1 _b\"></span>izaro<span class=\"__1 _b\"></span>n <span class=\"__1 _c\"></span>un<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>tot<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>132<span class=\"__1 _3\"></span>.67<span class=\"__1 _b\"></span>9 <span class=\"__1 _c\"></span>acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s, <span class=\"__1 _10\"></span>por<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>imp<span class=\"__1 _b\"></span>orte<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>4.9<span class=\"__1 _3\"></span>99.<span class=\"__1 _b\"></span>920,<span class=\"__1 _b\"></span>52 <span class=\"__1 _10\"></span>euro<span class=\"__1 _b\"></span>s, <span class=\"__1 _10\"></span>dand<span class=\"__1 _b\"></span>ose <span class=\"__1 _10\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>baj<span class=\"__1 _3\"></span>a 79.<span class=\"ls0_1\">607<span class=\"__1 _b\"></span>,40 <span class=\"__1 _b\"></span>eu<span class=\"__1 _b\"></span>ros <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>Cap<span class=\"__1 _b\"></span>ita<span class=\"__1 _3\"></span>l <span class=\"__1 _b\"></span>so<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>l <span class=\"__1 _b\"></span>y 4<span class=\"__1 _b\"></span>.920<span class=\"__1 _b\"></span>.313<span class=\"__1 _b\"></span>,12 <span class=\"__1 _b\"></span>eu<span class=\"__1 _3\"></span>ros<span class=\"__1 _b\"></span> d<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>rese<span class=\"__1 _b\"></span>rvas<span class=\"__1 _b\"></span>. E<span class=\"__1 _b\"></span>n <span class=\"__1 _3\"></span>esa<span class=\"__1 _b\"></span> <span class=\"__1 _3\"></span>mi<span class=\"__1 _3\"></span>sma<span class=\"__1 _b\"></span> f<span class=\"__1 _3\"></span>ec<span class=\"__1 _3\"></span>ha<span class=\"__1 _3\"></span>, <span class=\"__1 _b\"></span>que<span class=\"__1 _b\"></span>daro<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>ex<span class=\"__1 _3\"></span>clu<span class=\"__1 _b\"></span>idas<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>de </span>ne<span class=\"__1 _3\"></span>go<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>ich<span class=\"__1 _b\"></span>as a<span class=\"__1 _3\"></span>cci<span class=\"__1 _b\"></span>ones<span class=\"__1 _22\"> </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 2023 18.107 11.013 71.278 (15.865) Venta de acciones propias 304<span class=\"ls0_1\"> </span>- - 17.967 Compra de acciones propias (787) - - (34.101) Planes de acciones 16<span class=\"ls0_1\"> </span>- - 908<span class=\"ls0_1\"> </span>Saldo al 1 de enero de 2024 17.640 11.013 71.278 (31.091) Venta de acciones propias 456<span class=\"ls0_1\"> </span>- 13.043 Compra de acciones propias (391) - - (18.628) Planes de acciones 19<span class=\"ls0_1\"> </span>- - 849<span class=\"ls0_1\"> </span>Amortizaci\u00f3n 133<span class=\"ls0_1\"> </span>(80) - 5.000 Devoluci\u00f3n de aportaciones a los accionistas - - (11.420) - Saldo al 31 de diciembre de 2024 17.857 10.933 59.858 (30.827) El<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>n\u00fa<span class=\"__1 _3\"></span>me<span class=\"__1 _3\"></span>ro <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>acci<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>en circu<span class=\"__1 _b\"></span>laci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>la tabl<span class=\"__1 _b\"></span>a <span class=\"__1 _2\"></span>ant<span class=\"__1 _3\"></span>eri<span class=\"__1 _b\"></span>or <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>cal<span class=\"__1 _b\"></span>cula<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>rest<span class=\"__1 _b\"></span>ando<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de<span class=\"__1 _b\"></span>l <span class=\"__1 _2\"></span>n\u00fame<span class=\"__1 _3\"></span>ro de accio<span class=\"__1 _b\"></span>nes emi<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>s la<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>ac<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>es p<span class=\"__1 _b\"></span>ropi<span class=\"__1 _b\"></span>as en p<span class=\"__1 _3\"></span>od<span class=\"__1 _b\"></span>er del<span class=\"__1 _b\"></span> Grup<span class=\"__1 _3\"></span>o,<span class=\"__1 _3\"></span> as\u00ed<span class=\"__1 _b\"></span> como<span class=\"__1 _3\"></span> la<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>acci<span class=\"__1 _b\"></span>ones<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>en<span class=\"__1 _3\"></span>tre<span class=\"__1 _b\"></span>gada<span class=\"__1 _b\"></span>s a emp<span class=\"__1 _b\"></span>lea<span class=\"__1 _b\"></span>dos a t<span class=\"__1 _b\"></span>rav\u00e9<span class=\"__1 _b\"></span>s de pl<span class=\"__1 _b\"></span>anes d<span class=\"__1 _3\"></span>e acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s q<span class=\"__1 _3\"></span>ue<span class=\"__1 _3\"></span> co<span class=\"__1 _b\"></span>nform<span class=\"__1 _b\"></span>e a <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>condi<span class=\"__1 _b\"></span>cion<span class=\"__1 _b\"></span>es de<span class=\"__1 _b\"></span> con<span class=\"__1 _b\"></span>cesi<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _b\"></span>est\u00e1<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>bl<span class=\"__1 _3\"></span>oq<span class=\"__1 _3\"></span>uea<span class=\"__1 _b\"></span>das <span class=\"__1 _3\"></span>sin<span class=\"__1 _b\"></span> que<span class=\"__1 _b\"></span> pued<span class=\"__1 _b\"></span>an s<span class=\"__1 _3\"></span>er <span class=\"__1 _b\"></span>disp<span class=\"__1 _b\"></span>uesta<span class=\"__1 _b\"></span>s po<span class=\"__1 _3\"></span>r l<span class=\"__1 _b\"></span>os<span class=\"__1 _b\"></span> tra<span class=\"__1 _b\"></span>baja<span class=\"__1 _3\"></span>dor<span class=\"__1 _b\"></span>es a<span class=\"__1 _b\"></span> lo<span class=\"__1 _3\"></span>s q<span class=\"__1 _3\"></span>ue<span class=\"__1 _3\"></span> l<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>han<span class=\"__1 _3\"></span> si<span class=\"__1 _b\"></span>do c<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>ced<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>as. Acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s P<span class=\"__1 _b\"></span>ropi<span class=\"__1 _b\"></span>as  El<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>n\u00fam<span class=\"__1 _b\"></span>ero de<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>acci<span class=\"__1 _b\"></span>one<span class=\"__1 _3\"></span>s en<span class=\"__1 _b\"></span> circu<span class=\"__1 _3\"></span>la<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _3\"></span> al 31<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _3\"></span>bre<span class=\"__1 _b\"></span> de <span class=\"__1 _2\"></span><span class=\"ls2\">2024</span> asc<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>nd<span class=\"__1 _3\"></span>e a <span class=\"ls8\">17.857</span> mil<span class=\"__1 _3\"></span>es (<span class=\"ls8\">17.640</span> acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s en<span class=\"__1 _b\"></span> 202<span class=\"ls0_1\">2).<span class=\"__1 _b\"></span> A<span class=\"__1 _3\"></span>l <span class=\"__1 _b\"></span>31<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>dic<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>mb<span class=\"__1 _3\"></span>re <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> <span class=\"ls2\">2024</span>,<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>so<span class=\"__1 _3\"></span>cie<span class=\"__1 _b\"></span>dad <span class=\"__1 _b\"></span>do<span class=\"__1 _3\"></span>mi<span class=\"__1 _b\"></span>nant<span class=\"__1 _b\"></span>e <span class=\"__1 _3\"></span>pos<span class=\"__1 _b\"></span>e\u00eda <span class=\"__1 _b\"></span><span class=\"ls8\">647<span class=\"ls0_1\"> <span class=\"__1 _b\"></span>mile<span class=\"__1 _b\"></span>s <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>ac<span class=\"__1 _b\"></span>cio<span class=\"__1 _b\"></span>nes <span class=\"__1 _b\"></span>pro<span class=\"__1 _3\"></span>pi<span class=\"__1 _3\"></span>as,<span class=\"__1 _b\"></span> r<span class=\"__1 _3\"></span>ep<span class=\"__1 _b\"></span>rese<span class=\"__1 _3\"></span>nta<span class=\"__1 _b\"></span>tiva<span class=\"__1 _b\"></span>s </span></span></span>de un 3,<span class=\"ls0_1\">55%<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>cap<span class=\"__1 _b\"></span>ital<span class=\"__1 _b\"></span> soci<span class=\"__1 _b\"></span>al <span class=\"__1 _3\"></span>(<span class=\"ls8\">715</span> m<span class=\"__1 _b\"></span>iles <span class=\"__1 _b\"></span>de a<span class=\"__1 _b\"></span>ccion<span class=\"__1 _b\"></span>es e<span class=\"__1 _b\"></span>n 20<span class=\"__1 _b\"></span>23, <span class=\"__1 _3\"></span>rep<span class=\"__1 _b\"></span>resen<span class=\"__1 _b\"></span>tati<span class=\"__1 _b\"></span>vas <span class=\"__1 _b\"></span>de u<span class=\"__1 _b\"></span>n 3<span class=\"__1 _b\"></span>,90%<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span>l ca<span class=\"__1 _b\"></span>pita<span class=\"__1 _b\"></span>l so<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>l). </span>Con <span class=\"__1 _3\"></span>fecha 31 de <span class=\"__1 _b\"></span>en<span class=\"__1 _2\"></span>ero <span class=\"__1 _3\"></span>de 2024 fi<span class=\"__1 _3\"></span>naliz\u00f3 un <span class=\"__1 _b\"></span>pr<span class=\"__1 _2\"></span>ograma de <span class=\"__1 _3\"></span>adquisici\u00f3n de <span class=\"__1 _3\"></span>acciones propias que se <span class=\"__1 _b\"></span>hab\u00ed<span class=\"__1 _2\"></span>a <span class=\"__1 _3\"></span>puesto en m<span class=\"__1 _2\"></span>archa <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>mes <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>julio <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>2023, <span class=\"__1 _2\"></span>con <span class=\"__1 _9\"></span>la fi<span class=\"__1 _2\"></span>nalidad <span class=\"__1 _2\"></span>de <span class=\"__1 _10\"></span>dotar <span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>Grupo <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>capacid<span class=\"__1 _2\"></span>ad <span class=\"__1 _2\"></span>de act<span class=\"__1 _2\"></span>uaci\u00f3n <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>la realizaci\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>o<span class=\"__1 _2\"></span>peraciones <span class=\"__1 _9\"></span>sobre <span class=\"__1 _2\"></span>sus <span class=\"__1 _2\"></span>propi<span class=\"__1 _9\"></span>as <span class=\"__1 _2\"></span>acciones <span class=\"__1 _9\"></span>para, <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>su <span class=\"__1 _9\"></span>caso, <span class=\"__1 _2\"></span>acomet<span class=\"__1 _2\"></span>er <span class=\"__1 _2\"></span>potencial<span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>operacion<span class=\"__1 _2\"></span>es corporativas. E<span class=\"__1 _2\"></span>l total de <span class=\"__1 _2\"></span>acciones adquiridas <span class=\"__1 _2\"></span>bajo ese progr<span class=\"__1 _2\"></span>ama ascendi\u00f3 <span class=\"__1 _2\"></span>a 419.4<span class=\"__1 _2\"></span>00 acciones por <span class=\"__1 _2\"></span>importe de 14.999.203,29 <span class=\"__1 _c\"></span>euros. <span class=\"__1 _c\"></span>De <span class=\"__1 _c\"></span>dicho <span class=\"__1 _c\"></span>total, <span class=\"__1 _c\"></span>69<span class=\"__1 _2\"></span>.178 <span class=\"__1 _c\"></span>acciones<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>fueron <span class=\"__1 _c\"></span>adqu<span class=\"__1 _2\"></span>iridas <span class=\"__1 _c\"></span>del <span class=\"__1 _10\"></span>1 <span class=\"__1 _c\"></span>al <span class=\"__1 _c\"></span>31 <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>nero <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>2024 <span class=\"__1 _c\"></span>por importe de 2.791.12<span class=\"__1 _2\"></span>1,84 euros.<span class=\"__1 _2\"></span> En los <span class=\"__1 _b\"></span>meses<span class=\"__1 _2\"></span> <span class=\"__1 _3\"></span>siguientes<span class=\"__1 _2\"></span> el Grupo <span class=\"__1 _b\"></span>tuv<span class=\"__1 _2\"></span>o <span class=\"__1 _3\"></span>operativo un contrato <span class=\"__1 _3\"></span>de liquidez <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>on una <span class=\"__1 _3\"></span>firma externa para <span class=\"__1 _b\"></span>la gesti\u00f3n de <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>compras<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>v<span class=\"__1 _2\"></span>entas <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>acc<span class=\"__1 _2\"></span>iones <span class=\"__1 _b\"></span>propias <span class=\"__1 _b\"></span>de una <span class=\"__1 _b\"></span>forma <span class=\"__1 _b\"></span>independ<span class=\"__1 _2\"></span>iente. <span class=\"__1 _b\"></span>En <span class=\"__1 _3\"></span>el <span class=\"__1 _b\"></span>marco <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>ste <span class=\"__1 _3\"></span>contrato mientras <span class=\"__1 _b\"></span>estuvo <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>vigor <span class=\"__1 _b\"></span>durante <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>ejercicio <span class=\"__1 _b\"></span>2024<span class=\"__1 _2\"></span>, <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>adquirieron <span class=\"__1 _b\"></span>179.67<span class=\"__1 _2\"></span>0 <span class=\"__1 _b\"></span>acciones <span class=\"__1 _b\"></span>propias <span class=\"__1 _b\"></span>(436.918 <span class=\"__1 _b\"></span>acciones en <span class=\"__1 _3\"></span>2023) por <span class=\"__1 _b\"></span>un importe de <span class=\"__1 _b\"></span>10.1<span class=\"__1 _2\"></span>92.949 <span class=\"__1 _3\"></span>euros (21.873.733 euros) <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _3\"></span>se enajenaron <span class=\"__1 _3\"></span>308.024 acciones <span class=\"__1 _b\"></span>(3<span class=\"__1 _2\"></span>03.869 acciones <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>2<span class=\"__1 _2\"></span>023) <span class=\"__1 _d\"></span>por <span class=\"__1 _d\"></span>un<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>imp<span class=\"__1 _2\"></span>orte <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>1<span class=\"__1 _2\"></span>8.394.406 <span class=\"__1 _d\"></span>euros<span class=\"__1 _2\"></span>, <span class=\"__1 _d\"></span>de <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>que <span class=\"__1 _d\"></span>4.965.210,89 <span class=\"__1 _8\"> </span>euros <span class=\"__1 _d\"></span>corresponden <span class=\"__1 _8\"> </span>al beneficio <span class=\"__1 _c\"></span>obte<span class=\"__1 _2\"></span>nido <span class=\"__1 _c\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>v<span class=\"__1 _2\"></span>enta <span class=\"__1 _c\"></span>y <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>diferenc<span class=\"__1 _2\"></span>ia,1<span class=\"__1 _2\"></span>3.170.363<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>euros<span class=\"__1 _2\"></span>, <span class=\"__1 _c\"></span>al <span class=\"__1 _d\"></span>valor <span class=\"__1 _c\"></span>te\u00f3ric<span class=\"__1 _2\"></span>o <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>las <span class=\"__1 _c\"></span>acc<span class=\"__1 _2\"></span>iones <span class=\"__1 _c\"></span>vendi<span class=\"__1 _2\"></span>das (17.966.129 euros en <span class=\"__1 _2\"></span>2023).<span class=\"__1 _2\"></span> En <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>mes <span class=\"__1 _14\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>mayo <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>2024 <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>Grupo <span class=\"__1 _b\"></span>puso <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>marcha <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>nuevo <span class=\"__1 _b\"></span>Plan <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>Recompra de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>acciones <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>finalidad de <span class=\"__1 _2\"></span>amortizar <span class=\"__1 _9\"></span>las <span class=\"__1 _2\"></span>acci<span class=\"__1 _2\"></span>ones <span class=\"__1 _2\"></span>que <span class=\"__1 _9\"></span>fueran <span class=\"__1 _9\"></span>adquiridas <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>virtud <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>mismo<span class=\"__1 _2\"></span>, <span class=\"__1 _2\"></span>m<span class=\"__1 _2\"></span>ediante <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>educci\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>apital <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>la Sociedad. <span class=\"__1 _9\"></span>El <span class=\"__1 _9\"></span>importe <span class=\"__1 _9\"></span>m\u00e1ximo <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>Plan <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>es<span class=\"__1 _2\"></span>tableci\u00f3 <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>5<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>m<span class=\"__1 _2\"></span>illones <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>euros <span class=\"__1 _9\"></span>y/o <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _2\"></span>un <span class=\"__1 _9\"></span>m\u00e1ximo<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>184.000<span class=\"__1 _2\"></span> acciones, la <span class=\"__1 _3\"></span>cifra que <span class=\"__1 _3\"></span>se alcanzara en <span class=\"__1 _b\"></span>pr<span class=\"__1 _2\"></span>imer lugar. <span class=\"__1 _3\"></span>Este Plan <span class=\"__1 _b\"></span>fi<span class=\"__1 _2\"></span>naliz\u00f3 el <span class=\"__1 _b\"></span>30<span class=\"__1 _2\"></span> de <span class=\"__1 _b\"></span>sept<span class=\"__1 _2\"></span>iembre d<span class=\"__1 _2\"></span>e <span class=\"__1 _3\"></span>2024 una <span class=\"__1 _3\"></span>vez se lleg\u00f3 al m\u00e1ximo imp<span class=\"__1 _2\"></span>orte de 4.999.920,5<span class=\"__1 _2\"></span>2 euros (132.6<span class=\"__1 _2\"></span>79 acciones) <span class=\"__1 _9\"></span> Una  vez  fin<span class=\"__1 _2\"></span>alizado,  volvi<span class=\"__1 _2\"></span>\u00f3  a  es<span class=\"__1 _2\"></span>tar  operativo <span class=\"__1 _7\"> </span>el  cont<span class=\"__1 _2\"></span>rato <span class=\"__1 _7\"> </span>de  liquidez  m<span class=\"__1 _2\"></span>encionado  arri<span class=\"__1 _2\"></span>ba,  que  se <span class=\"__1 _7\"> </span>hab\u00eda suspendido <span class=\"__1 _9\"></span> <span class=\"__1 _9\"></span>por <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>duraci\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>est<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>Plan, <span class=\"__1 _9\"></span>hasta <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>23 <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>dicie<span class=\"__1 _2\"></span>mbre <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>2024 <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>puso <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>marcha <span class=\"__1 _9\"></span>un nuevo Programa de Recompra que permanecer\u00e1 vigente hasta el 30 de <span class=\"__1 _3\"></span>junio de 2025, pudiendo finalizar con anterioridad si se lle<span class=\"__1 _2\"></span>ga a los l\u00edmites de n\u00fa<span class=\"__1 _2\"></span>mero de acciones y/o <span class=\"__1 _2\"></span>importe efectivo m<span class=\"__1 _2\"></span>\u00e1ximo. La finalidad d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>est<span class=\"__1 _2\"></span>e \u00faltimo pro<span class=\"__1 _2\"></span>grama <span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>cumplir<span class=\"__1 _2\"></span> c<span class=\"__1 _2\"></span>on las <span class=\"__1 _2\"></span>obligaciones <span class=\"__1 _2\"></span>deriv<span class=\"__1 _2\"></span>adas de <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>Planes <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>Acciones <span class=\"__1 _2\"></span>destina<span class=\"__1 _2\"></span>do a <span class=\"__1 _2\"></span>directivos y <span class=\"__1 _10\"></span>empleados<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>del <span class=\"__1 _c\"></span>Grupo. <span class=\"__1 _c\"></span>A <span class=\"__1 _10\"></span>31<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>diciemb<span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>2024<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>ha<span class=\"__1 _2\"></span>b\u00edan <span class=\"__1 _c\"></span>adquirido <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>est<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>plan <span class=\"__1 _c\"></span>8.200 <span class=\"__1 _c\"></span>acciones <span class=\"__1 _c\"></span>por importe de 645.442,<span class=\"__1 _2\"></span>08 euros<span class=\"__1 _22\"> </span>El detalle<span class=\"__1 _2\"></span> de <span class=\"__1 _2\"></span>las co<span class=\"__1 _2\"></span>mpras <span class=\"__1 _2\"></span>de acc<span class=\"__1 _2\"></span>iones <span class=\"__1 _2\"></span>propias r<span class=\"__1 _2\"></span>ealizadas <span class=\"__1 _2\"></span>tanto <span class=\"__1 _2\"></span>bajo l<span class=\"__1 _2\"></span>os difere<span class=\"__1 _2\"></span>ntes pl<span class=\"__1 _2\"></span>anes de<span class=\"__1 _2\"></span> recompra<span class=\"__1 _2\"></span> com<span class=\"__1 _2\"></span>o bajo el programa de <span class=\"__1 _2\"></span>liquidez es el siguient<span class=\"__1 _2\"></span>e:<span class=\"__1 _2\"></span><span class=\"ff4 fs4\"> </span>N\u00ba Acciones Importe (Euros) Saldo a 31/12/22 247.288 (15.865.250) Contrato de liquidez: Compras Acciones Propias 436.918 (21.873.733) Ventas Acciones Propias (303.869) 17.966.129 Programas Recompra: Plan de Recompra julio 2023 350.222 (12.207.082) Plan de Acciones: Entrega (15.634) 908.476 Reversi\u00f3n 262<span class=\"ls0_1\"> </span>(19.689) Saldo a 31/12/23 715.187 (31.091.149) N\u00ba Acciones Importe (Euros) Saldo a 31/12/23 715.187 (31.091.149) Contrato de liquidez: Compras Acciones Propias 179.670 (10.192.949) Ventas Acciones Propias (308.024) 13.170.363 Programas Recompra: Plan de Recompra julio 2023 69.178 (2.792.122) Plan de Recompra mayo 2024 132.679 (4.999.921) Plan de Recompra diciembre 2024 8.200 (645.442) Plan de Acciones a empleados: Entrega (18.510) 783.806 Reversi\u00f3n 1.596 (59.581) Amortizaci\u00f3n acciones: Plan Recompra mayo 2024 (132.679) 4.999.921 Saldo a 31/12/24 647.297 (30.827.074) Lo<span class=\"__1 _3\"></span>s acci<span class=\"__1 _b\"></span>oni<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span>s tit<span class=\"__1 _3\"></span>ul<span class=\"__1 _3\"></span>are<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span> par<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>cip<span class=\"__1 _b\"></span>acio<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s sig<span class=\"__1 _b\"></span>nifi<span class=\"__1 _b\"></span>cati<span class=\"__1 _b\"></span>vas<span class=\"__1 _3\"></span> en el<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>cap<span class=\"__1 _b\"></span>ital<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>soci<span class=\"__1 _b\"></span>al de P<span class=\"__1 _3\"></span>ha<span class=\"__1 _3\"></span>rma M<span class=\"__1 _3\"></span>ar,<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>S.A<span class=\"__1 _b\"></span>., ta<span class=\"__1 _3\"></span>nto<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>dir<span class=\"__1 _3\"></span>ect<span class=\"__1 _3\"></span>as<span class=\"__1 _b\"></span> com<span class=\"__1 _b\"></span>o in<span class=\"__1 _b\"></span>dire<span class=\"__1 _b\"></span>ctas,<span class=\"__1 _b\"></span> sup<span class=\"__1 _b\"></span>eri<span class=\"__1 _3\"></span>ore<span class=\"__1 _b\"></span>s a<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>10%<span class=\"__1 _b\"></span> del<span class=\"__1 _b\"></span> cap<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span> so<span class=\"__1 _b\"></span>cial<span class=\"__1 _b\"></span>, de<span class=\"__1 _b\"></span> lo<span class=\"__1 _b\"></span>s que<span class=\"__1 _b\"></span> tie<span class=\"__1 _b\"></span>ne c<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>oci<span class=\"__1 _b\"></span>mie<span class=\"__1 _3\"></span>nto<span class=\"__1 _b\"></span> la<span class=\"__1 _3\"></span> So<span class=\"__1 _b\"></span>cied<span class=\"__1 _b\"></span>ad, <span class=\"__1 _b\"></span>de a<span class=\"__1 _b\"></span>cuerd<span class=\"__1 _b\"></span>o co<span class=\"__1 _b\"></span>n la<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>in<span class=\"__1 _b\"></span>form<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _10\"></span>conte<span class=\"__1 _b\"></span>nid<span class=\"__1 _3\"></span>a <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>los <span class=\"__1 _10\"></span>regi<span class=\"__1 _b\"></span>stro<span class=\"__1 _b\"></span>s <span class=\"__1 _c\"></span>ofic<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span>le<span class=\"__1 _b\"></span>s <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>Com<span class=\"__1 _3\"></span>isi<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _10\"></span>Naci<span class=\"__1 _3\"></span>ona<span class=\"__1 _b\"></span>l <span class=\"__1 _c\"></span>del<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>Mercado<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>Valo<span class=\"__1 _b\"></span>res <span class=\"__1 _10\"></span>al <span class=\"__1 _c\"></span>31<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>de<span class=\"__1 _b\"></span> di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _3\"></span>bre<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span><span class=\"ls2\">2024<span class=\"ls0_1\">, s<span class=\"__1 _b\"></span>on l<span class=\"__1 _b\"></span>os s<span class=\"__1 _3\"></span>ig<span class=\"__1 _3\"></span>ui<span class=\"__1 _b\"></span>ente<span class=\"__1 _b\"></span>s: </span></span>PART.DIRECTA PART.INDIRECTA (1) PART.TOTAL No. de acciones % No. de acciones % % Jos\u00e9 M\u00aa Fern\u00e1ndez Sousa - Faro 1.114.147 6,114% 955.190 5,242% 11,356% 1)<span class=\"__1 _b\"></span> Par<span class=\"__1 _b\"></span>tic<span class=\"__1 _3\"></span>ip<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _b\"></span>n <span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>dir<span class=\"__1 _b\"></span>ec<span class=\"__1 _3\"></span>ta<span class=\"__1 _b\"></span> qu<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>oste<span class=\"__1 _b\"></span>nta<span class=\"__1 _b\"></span> a <span class=\"__1 _b\"></span>tra<span class=\"__1 _b\"></span>v\u00e9s <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>su <span class=\"__1 _3\"></span>c\u00f3<span class=\"__1 _b\"></span>nyug<span class=\"__1 _b\"></span>e, <span class=\"__1 _b\"></span>D\u00f1a<span class=\"__1 _b\"></span>. Mo<span class=\"__1 _b\"></span>nt<span class=\"__1 _b\"></span>serr<span class=\"__1 _3\"></span>a<span class=\"__1 _3\"></span>t A<span class=\"__1 _b\"></span>ndr<span class=\"__1 _b\"></span>ade<span class=\"__1 _b\"></span> De<span class=\"__1 _b\"></span>tre<span class=\"__1 _3\"></span>ll<span class=\"__1 _b\"></span>.<span class=\"__1 _22\"> </span>17.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>DIS<span class=\"__1 _b\"></span>PONI<span class=\"__1 _b\"></span>BILID<span class=\"__1 _b\"></span>AD Y<span class=\"__1 _3\"></span> RE<span class=\"__1 _b\"></span>STRI<span class=\"__1 _b\"></span>CCION<span class=\"__1 _b\"></span>ES S<span class=\"__1 _b\"></span>OBRE<span class=\"__1 _3\"></span> RE<span class=\"__1 _b\"></span>SERV<span class=\"__1 _3\"></span>AS <span class=\"__1 _b\"></span>Y GA<span class=\"__1 _3\"></span>NAN<span class=\"__1 _b\"></span>CIAS<span class=\"__1 _3\"></span> AC<span class=\"__1 _b\"></span>UMULA<span class=\"__1 _b\"></span>DAS </span>De a<span class=\"__1 _3\"></span>cue<span class=\"__1 _b\"></span>rdo con<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>art\u00ed<span class=\"__1 _b\"></span>culo<span class=\"__1 _3\"></span> 274<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de l<span class=\"__1 _3\"></span>a Ley d<span class=\"__1 _3\"></span>e So<span class=\"__1 _b\"></span>cied<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>es de Ca<span class=\"__1 _b\"></span>pit<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>, deb<span class=\"__1 _b\"></span>e dest<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>ars<span class=\"__1 _3\"></span>e a la<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>res<span class=\"__1 _3\"></span>erva<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>le<span class=\"__1 _b\"></span>gal u<span class=\"__1 _3\"></span>na ci<span class=\"__1 _b\"></span>fra<span class=\"__1 _3\"></span> ig<span class=\"__1 _b\"></span>ual <span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>10% <span class=\"__1 _2\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>ben<span class=\"__1 _3\"></span>ef<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>o <span class=\"__1 _9\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>eje<span class=\"__1 _3\"></span>rci<span class=\"__1 _b\"></span>cio <span class=\"__1 _2\"></span>refl<span class=\"__1 _b\"></span>ejad<span class=\"__1 _b\"></span>o <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>cue<span class=\"__1 _b\"></span>ntas <span class=\"__1 _2\"></span>anu<span class=\"__1 _b\"></span>ales<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>in<span class=\"__1 _b\"></span>divi<span class=\"__1 _b\"></span>dual<span class=\"__1 _b\"></span>es <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>Soci<span class=\"__1 _b\"></span>edad<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>hast<span class=\"__1 _3\"></span>a <span class=\"__1 _2\"></span>que \u00e9st<span class=\"__1 _b\"></span>a <span class=\"__1 _2\"></span>al<span class=\"__1 _3\"></span>can<span class=\"__1 _b\"></span>ce, al men<span class=\"__1 _b\"></span>os, el<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>20<span class=\"__1 _3\"></span>% del<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>capi<span class=\"__1 _b\"></span>tal soci<span class=\"__1 _b\"></span>al. La rese<span class=\"__1 _b\"></span>rva leg<span class=\"__1 _b\"></span>al, qu<span class=\"__1 _3\"></span>e asci<span class=\"__1 _b\"></span>ende<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span><span class=\"ls2\">2.202</span> <span class=\"__1 _2\"></span>mil<span class=\"__1 _b\"></span>es de euro<span class=\"__1 _b\"></span>s, podr<span class=\"__1 _3\"></span>\u00e1<span class=\"__1 _3\"></span> ut<span class=\"__1 _3\"></span>il<span class=\"__1 _b\"></span>izars<span class=\"__1 _3\"></span>e <span class=\"__1 _2\"></span>par<span class=\"__1 _3\"></span>a <span class=\"__1 _2\"></span>aum<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>r <span class=\"__1 _9\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>cap<span class=\"__1 _b\"></span>ital<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>parte<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de su <span class=\"__1 _2\"></span>saldo<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>exced<span class=\"__1 _b\"></span>a <span class=\"__1 _9\"></span>el 10% <span class=\"__1 _2\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>cap<span class=\"__1 _b\"></span>ital<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>ya <span class=\"__1 _2\"></span>aum<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>do. <span class=\"__1 _2\"></span>Sal<span class=\"__1 _b\"></span>vo pa<span class=\"__1 _3\"></span>ra <span class=\"__1 _c\"></span>esta <span class=\"__1 _c\"></span>fin<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>, <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>mi<span class=\"__1 _b\"></span>entr<span class=\"__1 _b\"></span>as <span class=\"__1 _d\"></span>no <span class=\"__1 _c\"></span>supe<span class=\"__1 _b\"></span>re <span class=\"__1 _d\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>20%<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>del<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>cap<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>soci<span class=\"__1 _b\"></span>al, <span class=\"__1 _c\"></span>esta<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>re<span class=\"__1 _3\"></span>se<span class=\"__1 _b\"></span>rva <span class=\"__1 _d\"></span>s\u00f3lo<span class=\"__1 _b\"></span> <span class=\"__1 _d\"> </span>podr<span class=\"__1 _3\"></span>\u00e1 <span class=\"__1 _d\"></span>de<span class=\"__1 _b\"></span>stin<span class=\"__1 _b\"></span>arse<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>a <span class=\"__1 _d\"></span>la<span class=\"__1 _b\"></span> com<span class=\"__1 _b\"></span>pens<span class=\"__1 _3\"></span>aci<span class=\"__1 _b\"></span>\u00f3n d<span class=\"__1 _b\"></span>e p\u00e9<span class=\"__1 _b\"></span>rdid<span class=\"__1 _b\"></span>as y<span class=\"__1 _3\"></span> si<span class=\"__1 _b\"></span>empr<span class=\"__1 _3\"></span>e q<span class=\"__1 _b\"></span>ue n<span class=\"__1 _b\"></span>o ex<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span>n ot<span class=\"__1 _b\"></span>ras <span class=\"__1 _3\"></span>re<span class=\"__1 _b\"></span>serva<span class=\"__1 _b\"></span>s di<span class=\"__1 _b\"></span>spon<span class=\"__1 _3\"></span>ib<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>suf<span class=\"__1 _b\"></span>icie<span class=\"__1 _b\"></span>ntes <span class=\"__1 _b\"></span>para<span class=\"__1 _b\"></span> est<span class=\"__1 _b\"></span>e fi<span class=\"__1 _b\"></span>n<span class=\"__1 _22\"> </span>La<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>pri<span class=\"__1 _b\"></span>ma <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>emis<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>pu<span class=\"__1 _b\"></span>ede <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>stin<span class=\"__1 _3\"></span>arse<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>m<span class=\"__1 _3\"></span>ism<span class=\"__1 _b\"></span>os <span class=\"__1 _b\"></span>fin<span class=\"__1 _b\"></span>es <span class=\"__1 _b\"></span>que<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>re<span class=\"__1 _3\"></span>ser<span class=\"__1 _b\"></span>vas <span class=\"__1 _14\"></span>volu<span class=\"__1 _3\"></span>nta<span class=\"__1 _b\"></span>rias<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>l<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>So<span class=\"__1 _b\"></span>cied<span class=\"__1 _b\"></span>ad, <span class=\"__1 _b\"></span>i<span class=\"__1 _3\"></span>ncl<span class=\"__1 _b\"></span>uyen<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> su <span class=\"__1 _b\"></span>con<span class=\"__1 _b\"></span>vers<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>cap<span class=\"__1 _b\"></span>ital<span class=\"__1 _b\"></span> s<span class=\"__1 _3\"></span>oci<span class=\"__1 _b\"></span>al, <span class=\"__1 _b\"></span>no<span class=\"__1 _b\"></span> t<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>ien<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>restr<span class=\"__1 _3\"></span>icc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>cuan<span class=\"__1 _3\"></span>to <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>su <span class=\"__1 _b\"></span>ut<span class=\"__1 _3\"></span>ili<span class=\"__1 _b\"></span>zaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _b\"></span>ni<span class=\"__1 _b\"></span> di<span class=\"__1 _b\"></span>stri<span class=\"__1 _3\"></span>buc<span class=\"__1 _b\"></span>i\u00f3n,<span class=\"__1 _b\"></span> d<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>inta<span class=\"__1 _b\"></span>s <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>la<span class=\"__1 _b\"></span>s ge<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>ral<span class=\"__1 _b\"></span>es i<span class=\"__1 _b\"></span>nclu<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>m\u00e1s a<span class=\"__1 _b\"></span>bajo<span class=\"__1 _3\"></span>. Lo<span class=\"__1 _3\"></span>s di<span class=\"__1 _3\"></span>vid<span class=\"__1 _b\"></span>endo<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>eve<span class=\"__1 _b\"></span>ntua<span class=\"__1 _b\"></span>les qu<span class=\"__1 _b\"></span>e la Soc<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>d dom<span class=\"__1 _3\"></span>ina<span class=\"__1 _b\"></span>nte di<span class=\"__1 _3\"></span>stri<span class=\"__1 _b\"></span>buya<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>est<span class=\"__1 _3\"></span>\u00e1n<span class=\"__1 _3\"></span> suje<span class=\"__1 _b\"></span>tos a l<span class=\"__1 _3\"></span>as<span class=\"__1 _3\"></span> lim<span class=\"__1 _b\"></span>itac<span class=\"__1 _b\"></span>ione<span class=\"__1 _b\"></span>s y <span class=\"__1 _2\"></span>res<span class=\"__1 _3\"></span>tr<span class=\"__1 _3\"></span>ic<span class=\"__1 _b\"></span>cion<span class=\"__1 _b\"></span>es que di<span class=\"ls0_1\">cta<span class=\"__1 _b\"></span> la <span class=\"__1 _b\"></span>Ley <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>Soci<span class=\"__1 _b\"></span>edade<span class=\"__1 _b\"></span>s de<span class=\"__1 _3\"></span> Ca<span class=\"__1 _b\"></span>pit<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>. D<span class=\"__1 _b\"></span>e ac<span class=\"__1 _3\"></span>ue<span class=\"__1 _3\"></span>rdo<span class=\"__1 _b\"></span> con l<span class=\"__1 _b\"></span>a l<span class=\"__1 _3\"></span>eg<span class=\"__1 _3\"></span>isl<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _b\"></span>n ac<span class=\"__1 _3\"></span>tua<span class=\"__1 _b\"></span>l vi<span class=\"__1 _b\"></span>gente<span class=\"__1 _b\"></span>, lo<span class=\"__1 _b\"></span>s im<span class=\"__1 _b\"></span>port<span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>m\u00e1<span class=\"__1 _3\"></span>xim<span class=\"__1 _b\"></span>os a<span class=\"__1 _b\"></span> </span>di<span class=\"__1 _b\"></span>strib<span class=\"__1 _b\"></span>uir <span class=\"__1 _c\"></span>y <span class=\"__1 _d\"></span>la<span class=\"__1 _3\"></span>s <span class=\"__1 _c\"></span>limi<span class=\"__1 _b\"></span>taci<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>y <span class=\"__1 _c\"></span>rest<span class=\"__1 _b\"></span>ricc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _d\"></span>ap<span class=\"__1 _b\"></span>lica<span class=\"__1 _b\"></span>ble<span class=\"__1 _3\"></span>s <span class=\"__1 _d\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>ba<span class=\"__1 _b\"></span>san <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>los <span class=\"__1 _d\"></span>i<span class=\"__1 _3\"></span>mp<span class=\"__1 _3\"></span>ort<span class=\"__1 _b\"></span>es <span class=\"__1 _d\"></span>pr<span class=\"__1 _3\"></span>ese<span class=\"__1 _b\"></span>ntad<span class=\"__1 _3\"></span>os <span class=\"__1 _c\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>la<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>Soci<span class=\"__1 _b\"></span>edad do<span class=\"__1 _3\"></span>mi<span class=\"__1 _3\"></span>na<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>e  en  su<span class=\"__1 _b\"></span>s  cuent<span class=\"__1 _b\"></span>as  an<span class=\"__1 _b\"></span>uale<span class=\"__1 _b\"></span>s  que  se<span class=\"__1 _b\"></span> <span class=\"__1 _7\"> </span>pre<span class=\"__1 _3\"></span>pa<span class=\"__1 _3\"></span>ran<span class=\"__1 _b\"></span>  bajo<span class=\"__1 _3\"></span>  Pri<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>pio<span class=\"__1 _3\"></span>s  y  No<span class=\"__1 _3\"></span>rma<span class=\"__1 _b\"></span>s  Con<span class=\"__1 _b\"></span>tabl<span class=\"__1 _b\"></span>es  Gen<span class=\"__1 _b\"></span>eral<span class=\"__1 _3\"></span>me<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>e Ace<span class=\"__1 _b\"></span>ptad<span class=\"__1 _b\"></span>os e<span class=\"__1 _3\"></span>n E<span class=\"__1 _b\"></span>spa\u00f1<span class=\"__1 _b\"></span>a. Se<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>pro<span class=\"__1 _3\"></span>h\u00ed<span class=\"__1 _3\"></span>be<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>igu<span class=\"__1 _b\"></span>alme<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>to<span class=\"__1 _b\"></span>da <span class=\"__1 _2\"></span>dist<span class=\"__1 _b\"></span>ribu<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>de ben<span class=\"__1 _3\"></span>ef<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>os <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>me<span class=\"__1 _3\"></span>no<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>que<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>im<span class=\"__1 _b\"></span>port<span class=\"__1 _3\"></span>e de <span class=\"__1 _2\"></span>las rese<span class=\"__1 _3\"></span>rva<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>disp<span class=\"__1 _b\"></span>onib<span class=\"__1 _b\"></span>les sea<span class=\"__1 _b\"></span>, com<span class=\"__1 _b\"></span>o m\u00ed<span class=\"__1 _b\"></span>nimo<span class=\"__1 _b\"></span>, ig<span class=\"__1 _b\"></span>ual <span class=\"__1 _3\"></span>al <span class=\"__1 _b\"></span>impo<span class=\"__1 _b\"></span>rte d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>lo<span class=\"__1 _3\"></span>s g<span class=\"__1 _b\"></span>astos<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e i<span class=\"__1 _b\"></span>nves<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>gac<span class=\"__1 _b\"></span>i\u00f3n <span class=\"__1 _b\"></span>y de<span class=\"__1 _3\"></span>sarro<span class=\"__1 _b\"></span>llo <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>fig<span class=\"__1 _3\"></span>ure<span class=\"__1 _b\"></span>n en<span class=\"__1 _b\"></span> el <span class=\"__1 _b\"></span>acti<span class=\"__1 _3\"></span>vo <span class=\"__1 _b\"></span>del b<span class=\"__1 _b\"></span>ala<span class=\"__1 _3\"></span>nce<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e la<span class=\"__1 _b\"></span> Soci<span class=\"__1 _b\"></span>eda<span class=\"__1 _3\"></span>d <span class=\"__1 _3\"></span>dom<span class=\"__1 _b\"></span>inan<span class=\"__1 _3\"></span>te8<span class=\"__1 _b\"></span>. La<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>prop<span class=\"__1 _3\"></span>ue<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>di<span class=\"__1 _3\"></span>stri<span class=\"__1 _b\"></span>buci<span class=\"__1 _b\"></span>\u00f3n del <span class=\"__1 _2\"></span>res<span class=\"__1 _3\"></span>ul<span class=\"__1 _b\"></span>tado<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span><span class=\"ls2\">2024</span> <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>ot<span class=\"__1 _b\"></span>ras <span class=\"__1 _2\"></span>res<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>va<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>de la <span class=\"__1 _2\"></span>soci<span class=\"__1 _b\"></span>eda<span class=\"__1 _3\"></span>d <span class=\"__1 _2\"></span>dom<span class=\"__1 _b\"></span>ina<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>pres<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>r <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>la<span class=\"__1 _b\"></span> Jun<span class=\"__1 _b\"></span>ta G<span class=\"__1 _3\"></span>ene<span class=\"__1 _b\"></span>ral <span class=\"__1 _b\"></span>de A<span class=\"__1 _b\"></span>ccio<span class=\"__1 _b\"></span>nist<span class=\"__1 _b\"></span>as, a<span class=\"__1 _b\"></span>s\u00ed c<span class=\"__1 _3\"></span>om<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span> di<span class=\"__1 _b\"></span>stri<span class=\"__1 _3\"></span>bu<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n r<span class=\"__1 _3\"></span>ea<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>2023<span class=\"__1 _3\"></span> ap<span class=\"__1 _b\"></span>roba<span class=\"__1 _b\"></span>da e<span class=\"__1 _b\"></span>s la<span class=\"__1 _3\"></span> si<span class=\"__1 _b\"></span>guie<span class=\"__1 _b\"></span>nte: Base de reparto y distribuci\u00f3n (Miles de Euros) 31<span class=\"ls0_1\">/12/2024 </span>31<span class=\"ls0_1\">/12/2023 </span>Base de reparto Resultado del ejercicio de la sociedad dominante 40.225 (13.557) 40.225 (13.557) Distribuci\u00f3n Dividendo - 0 Resultados de ejercicios anteriores 40.225 (13.557) 40.225 (13.557)  No<span class=\"__1 _b\"></span> exi<span class=\"__1 _3\"></span>ste<span class=\"__1 _b\"></span>n re<span class=\"__1 _b\"></span>stri<span class=\"__1 _b\"></span>ccio<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>a l<span class=\"__1 _b\"></span>a d<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>ribu<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> di<span class=\"__1 _3\"></span>vid<span class=\"__1 _b\"></span>endo<span class=\"__1 _b\"></span>s m\u00e1<span class=\"__1 _b\"></span>s al<span class=\"__1 _b\"></span>l\u00e1 d<span class=\"__1 _b\"></span>e la<span class=\"__1 _b\"></span>s le<span class=\"__1 _b\"></span>gale<span class=\"__1 _b\"></span>s<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "Acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s P<span class=\"__1 _b\"></span>ropi<span class=\"__1 _b\"></span>as  El<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>n\u00fam<span class=\"__1 _b\"></span>ero de<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>acci<span class=\"__1 _b\"></span>one<span class=\"__1 _3\"></span>s en<span class=\"__1 _b\"></span> circu<span class=\"__1 _3\"></span>la<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _3\"></span> al 31<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _3\"></span>bre<span class=\"__1 _b\"></span> de <span class=\"__1 _2\"></span><span class=\"ls2\">2024</span> asc<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>nd<span class=\"__1 _3\"></span>e a <span class=\"ls8\">17.857</span> mil<span class=\"__1 _3\"></span>es (<span class=\"ls8\">17.640</span> acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s en<span class=\"__1 _b\"></span> 202<span class=\"ls0_1\">2).<span class=\"__1 _b\"></span> A<span class=\"__1 _3\"></span>l <span class=\"__1 _b\"></span>31<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>dic<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>mb<span class=\"__1 _3\"></span>re <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> <span class=\"ls2\">2024</span>,<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>so<span class=\"__1 _3\"></span>cie<span class=\"__1 _b\"></span>dad <span class=\"__1 _b\"></span>do<span class=\"__1 _3\"></span>mi<span class=\"__1 _b\"></span>nant<span class=\"__1 _b\"></span>e <span class=\"__1 _3\"></span>pos<span class=\"__1 _b\"></span>e\u00eda <span class=\"__1 _b\"></span><span class=\"ls8\">647<span class=\"ls0_1\"> <span class=\"__1 _b\"></span>mile<span class=\"__1 _b\"></span>s <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>ac<span class=\"__1 _b\"></span>cio<span class=\"__1 _b\"></span>nes <span class=\"__1 _b\"></span>pro<span class=\"__1 _3\"></span>pi<span class=\"__1 _3\"></span>as,<span class=\"__1 _b\"></span> r<span class=\"__1 _3\"></span>ep<span class=\"__1 _b\"></span>rese<span class=\"__1 _3\"></span>nta<span class=\"__1 _b\"></span>tiva<span class=\"__1 _b\"></span>s </span></span></span>de un 3,<span class=\"ls0_1\">55%<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>cap<span class=\"__1 _b\"></span>ital<span class=\"__1 _b\"></span> soci<span class=\"__1 _b\"></span>al <span class=\"__1 _3\"></span>(<span class=\"ls8\">715</span> m<span class=\"__1 _b\"></span>iles <span class=\"__1 _b\"></span>de a<span class=\"__1 _b\"></span>ccion<span class=\"__1 _b\"></span>es e<span class=\"__1 _b\"></span>n 20<span class=\"__1 _b\"></span>23, <span class=\"__1 _3\"></span>rep<span class=\"__1 _b\"></span>resen<span class=\"__1 _b\"></span>tati<span class=\"__1 _b\"></span>vas <span class=\"__1 _b\"></span>de u<span class=\"__1 _b\"></span>n 3<span class=\"__1 _b\"></span>,90%<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span>l ca<span class=\"__1 _b\"></span>pita<span class=\"__1 _b\"></span>l so<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>l). </span>Con <span class=\"__1 _3\"></span>fecha 31 de <span class=\"__1 _b\"></span>en<span class=\"__1 _2\"></span>ero <span class=\"__1 _3\"></span>de 2024 fi<span class=\"__1 _3\"></span>naliz\u00f3 un <span class=\"__1 _b\"></span>pr<span class=\"__1 _2\"></span>ograma de <span class=\"__1 _3\"></span>adquisici\u00f3n de <span class=\"__1 _3\"></span>acciones propias que se <span class=\"__1 _b\"></span>hab\u00ed<span class=\"__1 _2\"></span>a <span class=\"__1 _3\"></span>puesto en m<span class=\"__1 _2\"></span>archa <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>mes <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>julio <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>2023, <span class=\"__1 _2\"></span>con <span class=\"__1 _9\"></span>la fi<span class=\"__1 _2\"></span>nalidad <span class=\"__1 _2\"></span>de <span class=\"__1 _10\"></span>dotar <span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>Grupo <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>capacid<span class=\"__1 _2\"></span>ad <span class=\"__1 _2\"></span>de act<span class=\"__1 _2\"></span>uaci\u00f3n <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>la realizaci\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>o<span class=\"__1 _2\"></span>peraciones <span class=\"__1 _9\"></span>sobre <span class=\"__1 _2\"></span>sus <span class=\"__1 _2\"></span>propi<span class=\"__1 _9\"></span>as <span class=\"__1 _2\"></span>acciones <span class=\"__1 _9\"></span>para, <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>su <span class=\"__1 _9\"></span>caso, <span class=\"__1 _2\"></span>acomet<span class=\"__1 _2\"></span>er <span class=\"__1 _2\"></span>potencial<span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>operacion<span class=\"__1 _2\"></span>es corporativas. E<span class=\"__1 _2\"></span>l total de <span class=\"__1 _2\"></span>acciones adquiridas <span class=\"__1 _2\"></span>bajo ese progr<span class=\"__1 _2\"></span>ama ascendi\u00f3 <span class=\"__1 _2\"></span>a 419.4<span class=\"__1 _2\"></span>00 acciones por <span class=\"__1 _2\"></span>importe de 14.999.203,29 <span class=\"__1 _c\"></span>euros. <span class=\"__1 _c\"></span>De <span class=\"__1 _c\"></span>dicho <span class=\"__1 _c\"></span>total, <span class=\"__1 _c\"></span>69<span class=\"__1 _2\"></span>.178 <span class=\"__1 _c\"></span>acciones<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>fueron <span class=\"__1 _c\"></span>adqu<span class=\"__1 _2\"></span>iridas <span class=\"__1 _c\"></span>del <span class=\"__1 _10\"></span>1 <span class=\"__1 _c\"></span>al <span class=\"__1 _c\"></span>31 <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>nero <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>2024 <span class=\"__1 _c\"></span>por importe de 2.791.12<span class=\"__1 _2\"></span>1,84 euros.<span class=\"__1 _2\"></span> En los <span class=\"__1 _b\"></span>meses<span class=\"__1 _2\"></span> <span class=\"__1 _3\"></span>siguientes<span class=\"__1 _2\"></span> el Grupo <span class=\"__1 _b\"></span>tuv<span class=\"__1 _2\"></span>o <span class=\"__1 _3\"></span>operativo un contrato <span class=\"__1 _3\"></span>de liquidez <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>on una <span class=\"__1 _3\"></span>firma externa para <span class=\"__1 _b\"></span>la gesti\u00f3n de <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>compras<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>v<span class=\"__1 _2\"></span>entas <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>acc<span class=\"__1 _2\"></span>iones <span class=\"__1 _b\"></span>propias <span class=\"__1 _b\"></span>de una <span class=\"__1 _b\"></span>forma <span class=\"__1 _b\"></span>independ<span class=\"__1 _2\"></span>iente. <span class=\"__1 _b\"></span>En <span class=\"__1 _3\"></span>el <span class=\"__1 _b\"></span>marco <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>ste <span class=\"__1 _3\"></span>contrato mientras <span class=\"__1 _b\"></span>estuvo <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>vigor <span class=\"__1 _b\"></span>durante <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>ejercicio <span class=\"__1 _b\"></span>2024<span class=\"__1 _2\"></span>, <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>adquirieron <span class=\"__1 _b\"></span>179.67<span class=\"__1 _2\"></span>0 <span class=\"__1 _b\"></span>acciones <span class=\"__1 _b\"></span>propias <span class=\"__1 _b\"></span>(436.918 <span class=\"__1 _b\"></span>acciones en <span class=\"__1 _3\"></span>2023) por <span class=\"__1 _b\"></span>un importe de <span class=\"__1 _b\"></span>10.1<span class=\"__1 _2\"></span>92.949 <span class=\"__1 _3\"></span>euros (21.873.733 euros) <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _3\"></span>se enajenaron <span class=\"__1 _3\"></span>308.024 acciones <span class=\"__1 _b\"></span>(3<span class=\"__1 _2\"></span>03.869 acciones <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>2<span class=\"__1 _2\"></span>023) <span class=\"__1 _d\"></span>por <span class=\"__1 _d\"></span>un<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>imp<span class=\"__1 _2\"></span>orte <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>1<span class=\"__1 _2\"></span>8.394.406 <span class=\"__1 _d\"></span>euros<span class=\"__1 _2\"></span>, <span class=\"__1 _d\"></span>de <span class=\"__1 _8\"> </span>los <span class=\"__1 _d\"></span>que <span class=\"__1 _d\"></span>4.965.210,89 <span class=\"__1 _8\"> </span>euros <span class=\"__1 _d\"></span>corresponden <span class=\"__1 _8\"> </span>al beneficio <span class=\"__1 _c\"></span>obte<span class=\"__1 _2\"></span>nido <span class=\"__1 _c\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>v<span class=\"__1 _2\"></span>enta <span class=\"__1 _c\"></span>y <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>diferenc<span class=\"__1 _2\"></span>ia,1<span class=\"__1 _2\"></span>3.170.363<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>euros<span class=\"__1 _2\"></span>, <span class=\"__1 _c\"></span>al <span class=\"__1 _d\"></span>valor <span class=\"__1 _c\"></span>te\u00f3ric<span class=\"__1 _2\"></span>o <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>las <span class=\"__1 _c\"></span>acc<span class=\"__1 _2\"></span>iones <span class=\"__1 _c\"></span>vendi<span class=\"__1 _2\"></span>das (17.966.129 euros en <span class=\"__1 _2\"></span>2023).<span class=\"__1 _2\"></span> En <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>mes <span class=\"__1 _14\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>mayo <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>2024 <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>Grupo <span class=\"__1 _b\"></span>puso <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>marcha <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>nuevo <span class=\"__1 _b\"></span>Plan <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>Recompra de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>acciones <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>finalidad de <span class=\"__1 _2\"></span>amortizar <span class=\"__1 _9\"></span>las <span class=\"__1 _2\"></span>acci<span class=\"__1 _2\"></span>ones <span class=\"__1 _2\"></span>que <span class=\"__1 _9\"></span>fueran <span class=\"__1 _9\"></span>adquiridas <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>virtud <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>mismo<span class=\"__1 _2\"></span>, <span class=\"__1 _2\"></span>m<span class=\"__1 _2\"></span>ediante <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>educci\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>apital <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>la Sociedad. <span class=\"__1 _9\"></span>El <span class=\"__1 _9\"></span>importe <span class=\"__1 _9\"></span>m\u00e1ximo <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>Plan <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>es<span class=\"__1 _2\"></span>tableci\u00f3 <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>5<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>m<span class=\"__1 _2\"></span>illones <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>euros <span class=\"__1 _9\"></span>y/o <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _2\"></span>un <span class=\"__1 _9\"></span>m\u00e1ximo<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>184.000<span class=\"__1 _2\"></span> acciones, la <span class=\"__1 _3\"></span>cifra que <span class=\"__1 _3\"></span>se alcanzara en <span class=\"__1 _b\"></span>pr<span class=\"__1 _2\"></span>imer lugar. <span class=\"__1 _3\"></span>Este Plan <span class=\"__1 _b\"></span>fi<span class=\"__1 _2\"></span>naliz\u00f3 el <span class=\"__1 _b\"></span>30<span class=\"__1 _2\"></span> de <span class=\"__1 _b\"></span>sept<span class=\"__1 _2\"></span>iembre d<span class=\"__1 _2\"></span>e <span class=\"__1 _3\"></span>2024 una <span class=\"__1 _3\"></span>vez se lleg\u00f3 al m\u00e1ximo imp<span class=\"__1 _2\"></span>orte de 4.999.920,5<span class=\"__1 _2\"></span>2 euros (132.6<span class=\"__1 _2\"></span>79 acciones) <span class=\"__1 _9\"></span> Una  vez  fin<span class=\"__1 _2\"></span>alizado,  volvi<span class=\"__1 _2\"></span>\u00f3  a  es<span class=\"__1 _2\"></span>tar  operativo <span class=\"__1 _7\"> </span>el  cont<span class=\"__1 _2\"></span>rato <span class=\"__1 _7\"> </span>de  liquidez  m<span class=\"__1 _2\"></span>encionado  arri<span class=\"__1 _2\"></span>ba,  que  se <span class=\"__1 _7\"> </span>hab\u00eda suspendido <span class=\"__1 _9\"></span> <span class=\"__1 _9\"></span>por <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>duraci\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>est<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>Plan, <span class=\"__1 _9\"></span>hasta <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>23 <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>dicie<span class=\"__1 _2\"></span>mbre <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>2024 <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>puso <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span>marcha <span class=\"__1 _9\"></span>un nuevo Programa de Recompra que permanecer\u00e1 vigente hasta el 30 de <span class=\"__1 _3\"></span>junio de 2025, pudiendo finalizar con anterioridad si se lle<span class=\"__1 _2\"></span>ga a los l\u00edmites de n\u00fa<span class=\"__1 _2\"></span>mero de acciones y/o <span class=\"__1 _2\"></span>importe efectivo m<span class=\"__1 _2\"></span>\u00e1ximo. La finalidad d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>est<span class=\"__1 _2\"></span>e \u00faltimo pro<span class=\"__1 _2\"></span>grama <span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>cumplir<span class=\"__1 _2\"></span> c<span class=\"__1 _2\"></span>on las <span class=\"__1 _2\"></span>obligaciones <span class=\"__1 _2\"></span>deriv<span class=\"__1 _2\"></span>adas de <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>Planes <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>Acciones <span class=\"__1 _2\"></span>destina<span class=\"__1 _2\"></span>do a <span class=\"__1 _2\"></span>directivos y <span class=\"__1 _10\"></span>empleados<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>del <span class=\"__1 _c\"></span>Grupo. <span class=\"__1 _c\"></span>A <span class=\"__1 _10\"></span>31<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>diciemb<span class=\"__1 _2\"></span>r<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>2024<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>ha<span class=\"__1 _2\"></span>b\u00edan <span class=\"__1 _c\"></span>adquirido <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>est<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>plan <span class=\"__1 _c\"></span>8.200 <span class=\"__1 _c\"></span>acciones <span class=\"__1 _c\"></span>por importe de 645.442,<span class=\"__1 _2\"></span>08 euros<span class=\"__1 _22\"> </span>El detalle<span class=\"__1 _2\"></span> de <span class=\"__1 _2\"></span>las co<span class=\"__1 _2\"></span>mpras <span class=\"__1 _2\"></span>de acc<span class=\"__1 _2\"></span>iones <span class=\"__1 _2\"></span>propias r<span class=\"__1 _2\"></span>ealizadas <span class=\"__1 _2\"></span>tanto <span class=\"__1 _2\"></span>bajo l<span class=\"__1 _2\"></span>os difere<span class=\"__1 _2\"></span>ntes pl<span class=\"__1 _2\"></span>anes de<span class=\"__1 _2\"></span> recompra<span class=\"__1 _2\"></span> com<span class=\"__1 _2\"></span>o bajo el programa de <span class=\"__1 _2\"></span>liquidez es el siguient<span class=\"__1 _2\"></span>e:<span class=\"__1 _2\"></span><span class=\"ff4 fs4\"> </span>N\u00ba Acciones Importe (Euros) Saldo a 31/12/22 247.288 (15.865.250) Contrato de liquidez: Compras Acciones Propias 436.918 (21.873.733) Ventas Acciones Propias (303.869) 17.966.129 Programas Recompra: Plan de Recompra julio 2023 350.222 (12.207.082) Plan de Acciones: Entrega (15.634) 908.476 Reversi\u00f3n 262<span class=\"ls0_1\"> </span>(19.689) Saldo a 31/12/23 715.187 (31.091.149) N\u00ba Acciones Importe (Euros) Saldo a 31/12/23 715.187 (31.091.149) Contrato de liquidez: Compras Acciones Propias 179.670 (10.192.949) Ventas Acciones Propias (308.024) 13.170.363 Programas Recompra: Plan de Recompra julio 2023 69.178 (2.792.122) Plan de Recompra mayo 2024 132.679 (4.999.921) Plan de Recompra diciembre 2024 8.200 (645.442) Plan de Acciones a empleados: Entrega (18.510) 783.806 Reversi\u00f3n 1.596 (59.581) Amortizaci\u00f3n acciones: Plan Recompra mayo 2024 (132.679) 4.999.921 Saldo a 31/12/24 647.297 (30.827.074) Lo<span class=\"__1 _3\"></span>s acci<span class=\"__1 _b\"></span>oni<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span>s tit<span class=\"__1 _3\"></span>ul<span class=\"__1 _3\"></span>are<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span> par<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>cip<span class=\"__1 _b\"></span>acio<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s sig<span class=\"__1 _b\"></span>nifi<span class=\"__1 _b\"></span>cati<span class=\"__1 _b\"></span>vas<span class=\"__1 _3\"></span> en el<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>cap<span class=\"__1 _b\"></span>ital<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>soci<span class=\"__1 _b\"></span>al de P<span class=\"__1 _3\"></span>ha<span class=\"__1 _3\"></span>rma M<span class=\"__1 _3\"></span>ar,<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>S.A<span class=\"__1 _b\"></span>., ta<span class=\"__1 _3\"></span>nto<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>dir<span class=\"__1 _3\"></span>ect<span class=\"__1 _3\"></span>as<span class=\"__1 _b\"></span> com<span class=\"__1 _b\"></span>o in<span class=\"__1 _b\"></span>dire<span class=\"__1 _b\"></span>ctas,<span class=\"__1 _b\"></span> sup<span class=\"__1 _b\"></span>eri<span class=\"__1 _3\"></span>ore<span class=\"__1 _b\"></span>s a<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>10%<span class=\"__1 _b\"></span> del<span class=\"__1 _b\"></span> cap<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span> so<span class=\"__1 _b\"></span>cial<span class=\"__1 _b\"></span>, de<span class=\"__1 _b\"></span> lo<span class=\"__1 _b\"></span>s que<span class=\"__1 _b\"></span> tie<span class=\"__1 _b\"></span>ne c<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>oci<span class=\"__1 _b\"></span>mie<span class=\"__1 _3\"></span>nto<span class=\"__1 _b\"></span> la<span class=\"__1 _3\"></span> So<span class=\"__1 _b\"></span>cied<span class=\"__1 _b\"></span>ad, <span class=\"__1 _b\"></span>de a<span class=\"__1 _b\"></span>cuerd<span class=\"__1 _b\"></span>o co<span class=\"__1 _b\"></span>n la<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>in<span class=\"__1 _b\"></span>form<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _10\"></span>conte<span class=\"__1 _b\"></span>nid<span class=\"__1 _3\"></span>a <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>los <span class=\"__1 _10\"></span>regi<span class=\"__1 _b\"></span>stro<span class=\"__1 _b\"></span>s <span class=\"__1 _c\"></span>ofic<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span>le<span class=\"__1 _b\"></span>s <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>Com<span class=\"__1 _3\"></span>isi<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _10\"></span>Naci<span class=\"__1 _3\"></span>ona<span class=\"__1 _b\"></span>l <span class=\"__1 _c\"></span>del<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>Mercado<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>Valo<span class=\"__1 _b\"></span>res <span class=\"__1 _10\"></span>al <span class=\"__1 _c\"></span>31<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>de<span class=\"__1 _b\"></span> di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _3\"></span>bre<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span><span class=\"ls2\">2024<span class=\"ls0_1\">, s<span class=\"__1 _b\"></span>on l<span class=\"__1 _b\"></span>os s<span class=\"__1 _3\"></span>ig<span class=\"__1 _3\"></span>ui<span class=\"__1 _b\"></span>ente<span class=\"__1 _b\"></span>s: </span></span>PART.DIRECTA PART.INDIRECTA (1) PART.TOTAL No. de acciones % No. de acciones % % Jos\u00e9 M\u00aa Fern\u00e1ndez Sousa - Faro 1.114.147 6,114% 955.190 5,242% 11,356% 1)<span class=\"__1 _b\"></span> Par<span class=\"__1 _b\"></span>tic<span class=\"__1 _3\"></span>ip<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _b\"></span>n <span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>dir<span class=\"__1 _b\"></span>ec<span class=\"__1 _3\"></span>ta<span class=\"__1 _b\"></span> qu<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>oste<span class=\"__1 _b\"></span>nta<span class=\"__1 _b\"></span> a <span class=\"__1 _b\"></span>tra<span class=\"__1 _b\"></span>v\u00e9s <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>su <span class=\"__1 _3\"></span>c\u00f3<span class=\"__1 _b\"></span>nyug<span class=\"__1 _b\"></span>e, <span class=\"__1 _b\"></span>D\u00f1a<span class=\"__1 _b\"></span>. Mo<span class=\"__1 _b\"></span>nt<span class=\"__1 _b\"></span>serr<span class=\"__1 _3\"></span>a<span class=\"__1 _3\"></span>t A<span class=\"__1 _b\"></span>ndr<span class=\"__1 _b\"></span>ade<span class=\"__1 _b\"></span> De<span class=\"__1 _b\"></span>tre<span class=\"__1 _3\"></span>ll<span class=\"__1 _b\"></span>.<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "17.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>DIS<span class=\"__1 _b\"></span>PONI<span class=\"__1 _b\"></span>BILID<span class=\"__1 _b\"></span>AD Y<span class=\"__1 _3\"></span> RE<span class=\"__1 _b\"></span>STRI<span class=\"__1 _b\"></span>CCION<span class=\"__1 _b\"></span>ES S<span class=\"__1 _b\"></span>OBRE<span class=\"__1 _3\"></span> RE<span class=\"__1 _b\"></span>SERV<span class=\"__1 _3\"></span>AS <span class=\"__1 _b\"></span>Y GA<span class=\"__1 _3\"></span>NAN<span class=\"__1 _b\"></span>CIAS<span class=\"__1 _3\"></span> AC<span class=\"__1 _b\"></span>UMULA<span class=\"__1 _b\"></span>DAS </span>De a<span class=\"__1 _3\"></span>cue<span class=\"__1 _b\"></span>rdo con<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>art\u00ed<span class=\"__1 _b\"></span>culo<span class=\"__1 _3\"></span> 274<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de l<span class=\"__1 _3\"></span>a Ley d<span class=\"__1 _3\"></span>e So<span class=\"__1 _b\"></span>cied<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>es de Ca<span class=\"__1 _b\"></span>pit<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>, deb<span class=\"__1 _b\"></span>e dest<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>ars<span class=\"__1 _3\"></span>e a la<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>res<span class=\"__1 _3\"></span>erva<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>le<span class=\"__1 _b\"></span>gal u<span class=\"__1 _3\"></span>na ci<span class=\"__1 _b\"></span>fra<span class=\"__1 _3\"></span> ig<span class=\"__1 _b\"></span>ual <span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>10% <span class=\"__1 _2\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>ben<span class=\"__1 _3\"></span>ef<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>o <span class=\"__1 _9\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>eje<span class=\"__1 _3\"></span>rci<span class=\"__1 _b\"></span>cio <span class=\"__1 _2\"></span>refl<span class=\"__1 _b\"></span>ejad<span class=\"__1 _b\"></span>o <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>cue<span class=\"__1 _b\"></span>ntas <span class=\"__1 _2\"></span>anu<span class=\"__1 _b\"></span>ales<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>in<span class=\"__1 _b\"></span>divi<span class=\"__1 _b\"></span>dual<span class=\"__1 _b\"></span>es <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>Soci<span class=\"__1 _b\"></span>edad<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>hast<span class=\"__1 _3\"></span>a <span class=\"__1 _2\"></span>que \u00e9st<span class=\"__1 _b\"></span>a <span class=\"__1 _2\"></span>al<span class=\"__1 _3\"></span>can<span class=\"__1 _b\"></span>ce, al men<span class=\"__1 _b\"></span>os, el<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>20<span class=\"__1 _3\"></span>% del<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>capi<span class=\"__1 _b\"></span>tal soci<span class=\"__1 _b\"></span>al. La rese<span class=\"__1 _b\"></span>rva leg<span class=\"__1 _b\"></span>al, qu<span class=\"__1 _3\"></span>e asci<span class=\"__1 _b\"></span>ende<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span><span class=\"ls2\">2.202</span> <span class=\"__1 _2\"></span>mil<span class=\"__1 _b\"></span>es de euro<span class=\"__1 _b\"></span>s, podr<span class=\"__1 _3\"></span>\u00e1<span class=\"__1 _3\"></span> ut<span class=\"__1 _3\"></span>il<span class=\"__1 _b\"></span>izars<span class=\"__1 _3\"></span>e <span class=\"__1 _2\"></span>par<span class=\"__1 _3\"></span>a <span class=\"__1 _2\"></span>aum<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>r <span class=\"__1 _9\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>cap<span class=\"__1 _b\"></span>ital<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>parte<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de su <span class=\"__1 _2\"></span>saldo<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>exced<span class=\"__1 _b\"></span>a <span class=\"__1 _9\"></span>el 10% <span class=\"__1 _2\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>cap<span class=\"__1 _b\"></span>ital<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>ya <span class=\"__1 _2\"></span>aum<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>do. <span class=\"__1 _2\"></span>Sal<span class=\"__1 _b\"></span>vo pa<span class=\"__1 _3\"></span>ra <span class=\"__1 _c\"></span>esta <span class=\"__1 _c\"></span>fin<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>, <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>mi<span class=\"__1 _b\"></span>entr<span class=\"__1 _b\"></span>as <span class=\"__1 _d\"></span>no <span class=\"__1 _c\"></span>supe<span class=\"__1 _b\"></span>re <span class=\"__1 _d\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>20%<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>del<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>cap<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>soci<span class=\"__1 _b\"></span>al, <span class=\"__1 _c\"></span>esta<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>re<span class=\"__1 _3\"></span>se<span class=\"__1 _b\"></span>rva <span class=\"__1 _d\"></span>s\u00f3lo<span class=\"__1 _b\"></span> <span class=\"__1 _d\"> </span>podr<span class=\"__1 _3\"></span>\u00e1 <span class=\"__1 _d\"></span>de<span class=\"__1 _b\"></span>stin<span class=\"__1 _b\"></span>arse<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>a <span class=\"__1 _d\"></span>la<span class=\"__1 _b\"></span> com<span class=\"__1 _b\"></span>pens<span class=\"__1 _3\"></span>aci<span class=\"__1 _b\"></span>\u00f3n d<span class=\"__1 _b\"></span>e p\u00e9<span class=\"__1 _b\"></span>rdid<span class=\"__1 _b\"></span>as y<span class=\"__1 _3\"></span> si<span class=\"__1 _b\"></span>empr<span class=\"__1 _3\"></span>e q<span class=\"__1 _b\"></span>ue n<span class=\"__1 _b\"></span>o ex<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span>n ot<span class=\"__1 _b\"></span>ras <span class=\"__1 _3\"></span>re<span class=\"__1 _b\"></span>serva<span class=\"__1 _b\"></span>s di<span class=\"__1 _b\"></span>spon<span class=\"__1 _3\"></span>ib<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>suf<span class=\"__1 _b\"></span>icie<span class=\"__1 _b\"></span>ntes <span class=\"__1 _b\"></span>para<span class=\"__1 _b\"></span> est<span class=\"__1 _b\"></span>e fi<span class=\"__1 _b\"></span>n<span class=\"__1 _22\"> </span>La<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>pri<span class=\"__1 _b\"></span>ma <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>emis<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>pu<span class=\"__1 _b\"></span>ede <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>stin<span class=\"__1 _3\"></span>arse<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>m<span class=\"__1 _3\"></span>ism<span class=\"__1 _b\"></span>os <span class=\"__1 _b\"></span>fin<span class=\"__1 _b\"></span>es <span class=\"__1 _b\"></span>que<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>re<span class=\"__1 _3\"></span>ser<span class=\"__1 _b\"></span>vas <span class=\"__1 _14\"></span>volu<span class=\"__1 _3\"></span>nta<span class=\"__1 _b\"></span>rias<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>l<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>So<span class=\"__1 _b\"></span>cied<span class=\"__1 _b\"></span>ad, <span class=\"__1 _b\"></span>i<span class=\"__1 _3\"></span>ncl<span class=\"__1 _b\"></span>uyen<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> su <span class=\"__1 _b\"></span>con<span class=\"__1 _b\"></span>vers<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>cap<span class=\"__1 _b\"></span>ital<span class=\"__1 _b\"></span> s<span class=\"__1 _3\"></span>oci<span class=\"__1 _b\"></span>al, <span class=\"__1 _b\"></span>no<span class=\"__1 _b\"></span> t<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>ien<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>restr<span class=\"__1 _3\"></span>icc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>cuan<span class=\"__1 _3\"></span>to <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>su <span class=\"__1 _b\"></span>ut<span class=\"__1 _3\"></span>ili<span class=\"__1 _b\"></span>zaci<span class=\"__1 _3\"></span>\u00f3n <span class=\"__1 _b\"></span>ni<span class=\"__1 _b\"></span> di<span class=\"__1 _b\"></span>stri<span class=\"__1 _3\"></span>buc<span class=\"__1 _b\"></span>i\u00f3n,<span class=\"__1 _b\"></span> d<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>inta<span class=\"__1 _b\"></span>s <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>la<span class=\"__1 _b\"></span>s ge<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>ral<span class=\"__1 _b\"></span>es i<span class=\"__1 _b\"></span>nclu<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>m\u00e1s a<span class=\"__1 _b\"></span>bajo<span class=\"__1 _3\"></span>. Lo<span class=\"__1 _3\"></span>s di<span class=\"__1 _3\"></span>vid<span class=\"__1 _b\"></span>endo<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>eve<span class=\"__1 _b\"></span>ntua<span class=\"__1 _b\"></span>les qu<span class=\"__1 _b\"></span>e la Soc<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>d dom<span class=\"__1 _3\"></span>ina<span class=\"__1 _b\"></span>nte di<span class=\"__1 _3\"></span>stri<span class=\"__1 _b\"></span>buya<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>est<span class=\"__1 _3\"></span>\u00e1n<span class=\"__1 _3\"></span> suje<span class=\"__1 _b\"></span>tos a l<span class=\"__1 _3\"></span>as<span class=\"__1 _3\"></span> lim<span class=\"__1 _b\"></span>itac<span class=\"__1 _b\"></span>ione<span class=\"__1 _b\"></span>s y <span class=\"__1 _2\"></span>res<span class=\"__1 _3\"></span>tr<span class=\"__1 _3\"></span>ic<span class=\"__1 _b\"></span>cion<span class=\"__1 _b\"></span>es que di<span class=\"ls0_1\">cta<span class=\"__1 _b\"></span> la <span class=\"__1 _b\"></span>Ley <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>Soci<span class=\"__1 _b\"></span>edade<span class=\"__1 _b\"></span>s de<span class=\"__1 _3\"></span> Ca<span class=\"__1 _b\"></span>pit<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>. D<span class=\"__1 _b\"></span>e ac<span class=\"__1 _3\"></span>ue<span class=\"__1 _3\"></span>rdo<span class=\"__1 _b\"></span> con l<span class=\"__1 _b\"></span>a l<span class=\"__1 _3\"></span>eg<span class=\"__1 _3\"></span>isl<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _b\"></span>n ac<span class=\"__1 _3\"></span>tua<span class=\"__1 _b\"></span>l vi<span class=\"__1 _b\"></span>gente<span class=\"__1 _b\"></span>, lo<span class=\"__1 _b\"></span>s im<span class=\"__1 _b\"></span>port<span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>m\u00e1<span class=\"__1 _3\"></span>xim<span class=\"__1 _b\"></span>os a<span class=\"__1 _b\"></span> </span>di<span class=\"__1 _b\"></span>strib<span class=\"__1 _b\"></span>uir <span class=\"__1 _c\"></span>y <span class=\"__1 _d\"></span>la<span class=\"__1 _3\"></span>s <span class=\"__1 _c\"></span>limi<span class=\"__1 _b\"></span>taci<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>y <span class=\"__1 _c\"></span>rest<span class=\"__1 _b\"></span>ricc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _d\"></span>ap<span class=\"__1 _b\"></span>lica<span class=\"__1 _b\"></span>ble<span class=\"__1 _3\"></span>s <span class=\"__1 _d\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>ba<span class=\"__1 _b\"></span>san <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>los <span class=\"__1 _d\"></span>i<span class=\"__1 _3\"></span>mp<span class=\"__1 _3\"></span>ort<span class=\"__1 _b\"></span>es <span class=\"__1 _d\"></span>pr<span class=\"__1 _3\"></span>ese<span class=\"__1 _b\"></span>ntad<span class=\"__1 _3\"></span>os <span class=\"__1 _c\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>la<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>Soci<span class=\"__1 _b\"></span>edad do<span class=\"__1 _3\"></span>mi<span class=\"__1 _3\"></span>na<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>e  en  su<span class=\"__1 _b\"></span>s  cuent<span class=\"__1 _b\"></span>as  an<span class=\"__1 _b\"></span>uale<span class=\"__1 _b\"></span>s  que  se<span class=\"__1 _b\"></span> <span class=\"__1 _7\"> </span>pre<span class=\"__1 _3\"></span>pa<span class=\"__1 _3\"></span>ran<span class=\"__1 _b\"></span>  bajo<span class=\"__1 _3\"></span>  Pri<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>pio<span class=\"__1 _3\"></span>s  y  No<span class=\"__1 _3\"></span>rma<span class=\"__1 _b\"></span>s  Con<span class=\"__1 _b\"></span>tabl<span class=\"__1 _b\"></span>es  Gen<span class=\"__1 _b\"></span>eral<span class=\"__1 _3\"></span>me<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>e Ace<span class=\"__1 _b\"></span>ptad<span class=\"__1 _b\"></span>os e<span class=\"__1 _3\"></span>n E<span class=\"__1 _b\"></span>spa\u00f1<span class=\"__1 _b\"></span>a. Se<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>pro<span class=\"__1 _3\"></span>h\u00ed<span class=\"__1 _3\"></span>be<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>igu<span class=\"__1 _b\"></span>alme<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>to<span class=\"__1 _b\"></span>da <span class=\"__1 _2\"></span>dist<span class=\"__1 _b\"></span>ribu<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>de ben<span class=\"__1 _3\"></span>ef<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>os <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>me<span class=\"__1 _3\"></span>no<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>que<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>im<span class=\"__1 _b\"></span>port<span class=\"__1 _3\"></span>e de <span class=\"__1 _2\"></span>las rese<span class=\"__1 _3\"></span>rva<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>disp<span class=\"__1 _b\"></span>onib<span class=\"__1 _b\"></span>les sea<span class=\"__1 _b\"></span>, com<span class=\"__1 _b\"></span>o m\u00ed<span class=\"__1 _b\"></span>nimo<span class=\"__1 _b\"></span>, ig<span class=\"__1 _b\"></span>ual <span class=\"__1 _3\"></span>al <span class=\"__1 _b\"></span>impo<span class=\"__1 _b\"></span>rte d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>lo<span class=\"__1 _3\"></span>s g<span class=\"__1 _b\"></span>astos<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e i<span class=\"__1 _b\"></span>nves<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>gac<span class=\"__1 _b\"></span>i\u00f3n <span class=\"__1 _b\"></span>y de<span class=\"__1 _3\"></span>sarro<span class=\"__1 _b\"></span>llo <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>fig<span class=\"__1 _3\"></span>ure<span class=\"__1 _b\"></span>n en<span class=\"__1 _b\"></span> el <span class=\"__1 _b\"></span>acti<span class=\"__1 _3\"></span>vo <span class=\"__1 _b\"></span>del b<span class=\"__1 _b\"></span>ala<span class=\"__1 _3\"></span>nce<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e la<span class=\"__1 _b\"></span> Soci<span class=\"__1 _b\"></span>eda<span class=\"__1 _3\"></span>d <span class=\"__1 _3\"></span>dom<span class=\"__1 _b\"></span>inan<span class=\"__1 _3\"></span>te8<span class=\"__1 _b\"></span>. La<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>prop<span class=\"__1 _3\"></span>ue<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>di<span class=\"__1 _3\"></span>stri<span class=\"__1 _b\"></span>buci<span class=\"__1 _b\"></span>\u00f3n del <span class=\"__1 _2\"></span>res<span class=\"__1 _3\"></span>ul<span class=\"__1 _b\"></span>tado<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span><span class=\"ls2\">2024</span> <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>ot<span class=\"__1 _b\"></span>ras <span class=\"__1 _2\"></span>res<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>va<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>de la <span class=\"__1 _2\"></span>soci<span class=\"__1 _b\"></span>eda<span class=\"__1 _3\"></span>d <span class=\"__1 _2\"></span>dom<span class=\"__1 _b\"></span>ina<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>pres<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>r <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>la<span class=\"__1 _b\"></span> Jun<span class=\"__1 _b\"></span>ta G<span class=\"__1 _3\"></span>ene<span class=\"__1 _b\"></span>ral <span class=\"__1 _b\"></span>de A<span class=\"__1 _b\"></span>ccio<span class=\"__1 _b\"></span>nist<span class=\"__1 _b\"></span>as, a<span class=\"__1 _b\"></span>s\u00ed c<span class=\"__1 _3\"></span>om<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span> di<span class=\"__1 _b\"></span>stri<span class=\"__1 _3\"></span>bu<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n r<span class=\"__1 _3\"></span>ea<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>2023<span class=\"__1 _3\"></span> ap<span class=\"__1 _b\"></span>roba<span class=\"__1 _b\"></span>da e<span class=\"__1 _b\"></span>s la<span class=\"__1 _3\"></span> si<span class=\"__1 _b\"></span>guie<span class=\"__1 _b\"></span>nte: Base de reparto y distribuci\u00f3n (Miles de Euros) 31<span class=\"ls0_1\">/12/2024 </span>31<span class=\"ls0_1\">/12/2023 </span>Base de reparto Resultado del ejercicio de la sociedad dominante 40.225 (13.557) 40.225 (13.557) Distribuci\u00f3n Dividendo - 0 Resultados de ejercicios anteriores 40.225 (13.557) 40.225 (13.557)  No<span class=\"__1 _b\"></span> exi<span class=\"__1 _3\"></span>ste<span class=\"__1 _b\"></span>n re<span class=\"__1 _b\"></span>stri<span class=\"__1 _b\"></span>ccio<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>a l<span class=\"__1 _b\"></span>a d<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>ribu<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> di<span class=\"__1 _3\"></span>vid<span class=\"__1 _b\"></span>endo<span class=\"__1 _b\"></span>s m\u00e1<span class=\"__1 _b\"></span>s al<span class=\"__1 _b\"></span>l\u00e1 d<span class=\"__1 _b\"></span>e la<span class=\"__1 _b\"></span>s le<span class=\"__1 _b\"></span>gale<span class=\"__1 _b\"></span>s<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "Lo<span class=\"__1 _3\"></span>s di<span class=\"__1 _3\"></span>vid<span class=\"__1 _b\"></span>endo<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>eve<span class=\"__1 _b\"></span>ntua<span class=\"__1 _b\"></span>les qu<span class=\"__1 _b\"></span>e la Soc<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>d dom<span class=\"__1 _3\"></span>ina<span class=\"__1 _b\"></span>nte di<span class=\"__1 _3\"></span>stri<span class=\"__1 _b\"></span>buya<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>est<span class=\"__1 _3\"></span>\u00e1n<span class=\"__1 _3\"></span> suje<span class=\"__1 _b\"></span>tos a l<span class=\"__1 _3\"></span>as<span class=\"__1 _3\"></span> lim<span class=\"__1 _b\"></span>itac<span class=\"__1 _b\"></span>ione<span class=\"__1 _b\"></span>s y <span class=\"__1 _2\"></span>res<span class=\"__1 _3\"></span>tr<span class=\"__1 _3\"></span>ic<span class=\"__1 _b\"></span>cion<span class=\"__1 _b\"></span>es que di<span class=\"ls0_1\">cta<span class=\"__1 _b\"></span> la <span class=\"__1 _b\"></span>Ley <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>Soci<span class=\"__1 _b\"></span>edade<span class=\"__1 _b\"></span>s de<span class=\"__1 _3\"></span> Ca<span class=\"__1 _b\"></span>pit<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>. D<span class=\"__1 _b\"></span>e ac<span class=\"__1 _3\"></span>ue<span class=\"__1 _3\"></span>rdo<span class=\"__1 _b\"></span> con l<span class=\"__1 _b\"></span>a l<span class=\"__1 _3\"></span>eg<span class=\"__1 _3\"></span>isl<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _b\"></span>n ac<span class=\"__1 _3\"></span>tua<span class=\"__1 _b\"></span>l vi<span class=\"__1 _b\"></span>gente<span class=\"__1 _b\"></span>, lo<span class=\"__1 _b\"></span>s im<span class=\"__1 _b\"></span>port<span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>m\u00e1<span class=\"__1 _3\"></span>xim<span class=\"__1 _b\"></span>os a<span class=\"__1 _b\"></span> </span>di<span class=\"__1 _b\"></span>strib<span class=\"__1 _b\"></span>uir <span class=\"__1 _c\"></span>y <span class=\"__1 _d\"></span>la<span class=\"__1 _3\"></span>s <span class=\"__1 _c\"></span>limi<span class=\"__1 _b\"></span>taci<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>y <span class=\"__1 _c\"></span>rest<span class=\"__1 _b\"></span>ricc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _d\"></span>ap<span class=\"__1 _b\"></span>lica<span class=\"__1 _b\"></span>ble<span class=\"__1 _3\"></span>s <span class=\"__1 _d\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>ba<span class=\"__1 _b\"></span>san <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>los <span class=\"__1 _d\"></span>i<span class=\"__1 _3\"></span>mp<span class=\"__1 _3\"></span>ort<span class=\"__1 _b\"></span>es <span class=\"__1 _d\"></span>pr<span class=\"__1 _3\"></span>ese<span class=\"__1 _b\"></span>ntad<span class=\"__1 _3\"></span>os <span class=\"__1 _c\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>la<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>Soci<span class=\"__1 _b\"></span>edad do<span class=\"__1 _3\"></span>mi<span class=\"__1 _3\"></span>na<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>e  en  su<span class=\"__1 _b\"></span>s  cuent<span class=\"__1 _b\"></span>as  an<span class=\"__1 _b\"></span>uale<span class=\"__1 _b\"></span>s  que  se<span class=\"__1 _b\"></span> <span class=\"__1 _7\"> </span>pre<span class=\"__1 _3\"></span>pa<span class=\"__1 _3\"></span>ran<span class=\"__1 _b\"></span>  bajo<span class=\"__1 _3\"></span>  Pri<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>pio<span class=\"__1 _3\"></span>s  y  No<span class=\"__1 _3\"></span>rma<span class=\"__1 _b\"></span>s  Con<span class=\"__1 _b\"></span>tabl<span class=\"__1 _b\"></span>es  Gen<span class=\"__1 _b\"></span>eral<span class=\"__1 _3\"></span>me<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>e Ace<span class=\"__1 _b\"></span>ptad<span class=\"__1 _b\"></span>os e<span class=\"__1 _3\"></span>n E<span class=\"__1 _b\"></span>spa\u00f1<span class=\"__1 _b\"></span>a. Se<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>pro<span class=\"__1 _3\"></span>h\u00ed<span class=\"__1 _3\"></span>be<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>igu<span class=\"__1 _b\"></span>alme<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>to<span class=\"__1 _b\"></span>da <span class=\"__1 _2\"></span>dist<span class=\"__1 _b\"></span>ribu<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>de ben<span class=\"__1 _3\"></span>ef<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>os <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>me<span class=\"__1 _3\"></span>no<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>que<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>im<span class=\"__1 _b\"></span>port<span class=\"__1 _3\"></span>e de <span class=\"__1 _2\"></span>las rese<span class=\"__1 _3\"></span>rva<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>disp<span class=\"__1 _b\"></span>onib<span class=\"__1 _b\"></span>les sea<span class=\"__1 _b\"></span>, com<span class=\"__1 _b\"></span>o m\u00ed<span class=\"__1 _b\"></span>nimo<span class=\"__1 _b\"></span>, ig<span class=\"__1 _b\"></span>ual <span class=\"__1 _3\"></span>al <span class=\"__1 _b\"></span>impo<span class=\"__1 _b\"></span>rte d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>lo<span class=\"__1 _3\"></span>s g<span class=\"__1 _b\"></span>astos<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e i<span class=\"__1 _b\"></span>nves<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>gac<span class=\"__1 _b\"></span>i\u00f3n <span class=\"__1 _b\"></span>y de<span class=\"__1 _3\"></span>sarro<span class=\"__1 _b\"></span>llo <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>fig<span class=\"__1 _3\"></span>ure<span class=\"__1 _b\"></span>n en<span class=\"__1 _b\"></span> el <span class=\"__1 _b\"></span>acti<span class=\"__1 _3\"></span>vo <span class=\"__1 _b\"></span>del b<span class=\"__1 _b\"></span>ala<span class=\"__1 _3\"></span>nce<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e la<span class=\"__1 _b\"></span> Soci<span class=\"__1 _b\"></span>eda<span class=\"__1 _3\"></span>d <span class=\"__1 _3\"></span>dom<span class=\"__1 _b\"></span>inan<span class=\"__1 _3\"></span>te8<span class=\"__1 _b\"></span>. La<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>prop<span class=\"__1 _3\"></span>ue<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>di<span class=\"__1 _3\"></span>stri<span class=\"__1 _b\"></span>buci<span class=\"__1 _b\"></span>\u00f3n del <span class=\"__1 _2\"></span>res<span class=\"__1 _3\"></span>ul<span class=\"__1 _b\"></span>tado<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span><span class=\"ls2\">2024</span> <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>ot<span class=\"__1 _b\"></span>ras <span class=\"__1 _2\"></span>res<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>va<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>de la <span class=\"__1 _2\"></span>soci<span class=\"__1 _b\"></span>eda<span class=\"__1 _3\"></span>d <span class=\"__1 _2\"></span>dom<span class=\"__1 _b\"></span>ina<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>pres<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>r <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>la<span class=\"__1 _b\"></span> Jun<span class=\"__1 _b\"></span>ta G<span class=\"__1 _3\"></span>ene<span class=\"__1 _b\"></span>ral <span class=\"__1 _b\"></span>de A<span class=\"__1 _b\"></span>ccio<span class=\"__1 _b\"></span>nist<span class=\"__1 _b\"></span>as, a<span class=\"__1 _b\"></span>s\u00ed c<span class=\"__1 _3\"></span>om<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span> di<span class=\"__1 _b\"></span>stri<span class=\"__1 _3\"></span>bu<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n r<span class=\"__1 _3\"></span>ea<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>2023<span class=\"__1 _3\"></span> ap<span class=\"__1 _b\"></span>roba<span class=\"__1 _b\"></span>da e<span class=\"__1 _b\"></span>s la<span class=\"__1 _3\"></span> si<span class=\"__1 _b\"></span>guie<span class=\"__1 _b\"></span>nte: Base de reparto y distribuci\u00f3n (Miles de Euros) 31<span class=\"ls0_1\">/12/2024 </span>31<span class=\"ls0_1\">/12/2023 </span>Base de reparto Resultado del ejercicio de la sociedad dominante 40.225 (13.557) 40.225 (13.557) Distribuci\u00f3n Dividendo - 0 Resultados de ejercicios anteriores 40.225 (13.557) 40.225 (13.557)  No<span class=\"__1 _b\"></span> exi<span class=\"__1 _3\"></span>ste<span class=\"__1 _b\"></span>n re<span class=\"__1 _b\"></span>stri<span class=\"__1 _b\"></span>ccio<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>a l<span class=\"__1 _b\"></span>a d<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>ribu<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> di<span class=\"__1 _3\"></span>vid<span class=\"__1 _b\"></span>endo<span class=\"__1 _b\"></span>s m\u00e1<span class=\"__1 _b\"></span>s al<span class=\"__1 _b\"></span>l\u00e1 d<span class=\"__1 _b\"></span>e la<span class=\"__1 _b\"></span>s le<span class=\"__1 _b\"></span>gale<span class=\"__1 _b\"></span>s<span class=\"__1 _22\"> </span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "18.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>PR<span class=\"__1 _3\"></span>OVE<span class=\"__1 _b\"></span>EDOR<span class=\"__1 _3\"></span>ES<span class=\"__1 _b\"></span> Y OT<span class=\"__1 _b\"></span>RAS C<span class=\"__1 _3\"></span>UE<span class=\"__1 _3\"></span>NTA<span class=\"__1 _3\"></span>S <span class=\"__1 _3\"></span>A P<span class=\"__1 _b\"></span>AGAR<span class=\"__1 _b\"></span> </span>La<span class=\"__1 _3\"></span> co<span class=\"__1 _b\"></span>mposi<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>este<span class=\"__1 _3\"></span> ep<span class=\"__1 _b\"></span>\u00edgr<span class=\"__1 _3\"></span>af<span class=\"__1 _3\"></span>e e<span class=\"__1 _b\"></span>s la<span class=\"__1 _b\"></span> sig<span class=\"__1 _3\"></span>ui<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>te:<span class=\"__1 _3\"></span> Proveedores y otras cuentas a pagar (Miles de Euros) 31/12/2024 31/12/2023 Deudas por compras o prestaci\u00f3n de servicios 38.650 29.174 Remuneraciones pendientes de pago 10.216 8.989 Deudas con partes vinculadas 1.048 1.041 Proveedores de inmovilizado CP 164<span class=\"ls0_1\"> </span>- Anticipos recibidos por pedidos 1.410 1.003 Otras cuentas a pagar 90<span class=\"ls0_1\"> </span>90<span class=\"ls0_1\"> </span>Total 51.578 40.297 Tod<span class=\"__1 _b\"></span>as las cue<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>as<span class=\"__1 _3\"></span> a <span class=\"__1 _2\"></span>pag<span class=\"__1 _b\"></span>ar ven<span class=\"__1 _3\"></span>cen<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>dent<span class=\"__1 _b\"></span>ro de los<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>do<span class=\"__1 _3\"></span>ce me<span class=\"__1 _b\"></span>ses sigu<span class=\"__1 _b\"></span>ien<span class=\"__1 _3\"></span>tes<span class=\"__1 _3\"></span> al cier<span class=\"__1 _b\"></span>re de<span class=\"__1 _3\"></span> cada<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>eje<span class=\"__1 _b\"></span>rcic<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>. Las de<span class=\"__1 _3\"></span>ud<span class=\"__1 _3\"></span>as<span class=\"__1 _b\"></span> con<span class=\"__1 _b\"></span> pa<span class=\"__1 _b\"></span>rtes <span class=\"__1 _b\"></span>vinc<span class=\"__1 _3\"></span>ul<span class=\"__1 _b\"></span>adas <span class=\"__1 _b\"></span>se<span class=\"__1 _3\"></span> r<span class=\"__1 _3\"></span>ef<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>ere<span class=\"__1 _b\"></span>n p<span class=\"__1 _3\"></span>rin<span class=\"__1 _b\"></span>cipa<span class=\"__1 _b\"></span>lmen<span class=\"__1 _b\"></span>te <span class=\"__1 _b\"></span>a la<span class=\"__1 _b\"></span>s a<span class=\"__1 _3\"></span>sig<span class=\"__1 _b\"></span>naci<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>esta<span class=\"__1 _b\"></span>tuta<span class=\"__1 _b\"></span>rias <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>los<span class=\"__1 _3\"></span> mi<span class=\"__1 _b\"></span>emb<span class=\"__1 _3\"></span>ros<span class=\"__1 _3\"></span> d<span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>Cons<span class=\"__1 _3\"></span>ejo<span class=\"__1 _3\"></span> d<span class=\"__1 _b\"></span>e Ad<span class=\"__1 _3\"></span>mi<span class=\"__1 _b\"></span>nist<span class=\"__1 _3\"></span>raci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>Pha<span class=\"__1 _3\"></span>rma<span class=\"__1 _b\"></span>  Ma<span class=\"__1 _b\"></span>r  y<span class=\"__1 _b\"></span>  la<span class=\"__1 _b\"></span>s  a<span class=\"__1 _b\"></span>sig<span class=\"__1 _b\"></span>naci<span class=\"__1 _3\"></span>one<span class=\"__1 _b\"></span>s  p<span class=\"__1 _b\"></span>or <span class=\"__1 _a\"> </span>pert<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>enc<span class=\"__1 _b\"></span>ia <span class=\"__1 _a\"> </span>a <span class=\"__1 _a\"> </span>comi<span class=\"__1 _b\"></span>t\u00e9s <span class=\"__1 _a\"> </span>del<span class=\"__1 _b\"></span>ega<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span>s <span class=\"__1 _11\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _11\"> </span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a  M<span class=\"__1 _b\"></span>ar de<span class=\"__1 _3\"></span>ven<span class=\"__1 _b\"></span>gada<span class=\"__1 _b\"></span>s y n<span class=\"__1 _3\"></span>o <span class=\"__1 _b\"></span>cobr<span class=\"__1 _3\"></span>ada<span class=\"__1 _b\"></span>s (<span class=\"__1 _3\"></span>1.048 mi<span class=\"__1 _b\"></span>les <span class=\"__1 _b\"></span>de e<span class=\"__1 _3\"></span>uro<span class=\"__1 _b\"></span>s a <span class=\"__1 _3\"></span>31<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> di<span class=\"__1 _3\"></span>cie<span class=\"__1 _b\"></span>mbre<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> <span class=\"ls2\">2024</span> <span class=\"ls5\">y </span>1.041 m<span class=\"__1 _b\"></span>ile<span class=\"__1 _3\"></span>s d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>eu<span class=\"__1 _3\"></span>ros <span class=\"__1 _b\"></span>en 2<span class=\"__1 _b\"></span>023).<span class=\"__1 _b\"></span>  El<span class=\"__1 _b\"></span> de<span class=\"__1 _b\"></span>talle<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>los<span class=\"__1 _b\"></span> pa<span class=\"__1 _3\"></span>go<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span>r <span class=\"__1 _3\"></span>ope<span class=\"__1 _3\"></span>rac<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>com<span class=\"__1 _b\"></span>erci<span class=\"__1 _b\"></span>ale<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>rea<span class=\"__1 _b\"></span>liza<span class=\"__1 _b\"></span>das <span class=\"__1 _b\"></span>dura<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>ejer<span class=\"__1 _b\"></span>cici<span class=\"__1 _b\"></span>os <span class=\"ls2\">2024</span> <span class=\"__1 _b\"></span>y 2<span class=\"__1 _b\"></span>023 <span class=\"__1 _b\"></span>pend<span class=\"__1 _b\"></span>ient<span class=\"__1 _b\"></span>es d<span class=\"__1 _b\"></span>e pa<span class=\"__1 _3\"></span>go<span class=\"__1 _3\"></span> al<span class=\"__1 _b\"></span> cie<span class=\"__1 _b\"></span>rre e<span class=\"__1 _b\"></span>n re<span class=\"__1 _b\"></span>laci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span> co<span class=\"__1 _b\"></span>n l<span class=\"__1 _b\"></span>os pl<span class=\"__1 _b\"></span>azos <span class=\"__1 _b\"></span>m\u00e1xi<span class=\"__1 _b\"></span>mos l<span class=\"__1 _b\"></span>ega<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span>s p<span class=\"__1 _b\"></span>revi<span class=\"__1 _b\"></span>stos<span class=\"__1 _b\"></span> en <span class=\"__1 _3\"></span>la<span class=\"__1 _b\"></span> Ley <span class=\"__1 _b\"></span>18/2<span class=\"__1 _b\"></span>022 <span class=\"__1 _b\"></span>es e<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>sig<span class=\"__1 _b\"></span>uien<span class=\"__1 _b\"></span>te: Informaci\u00f3n pagos 31/12/2024 31/12/2023 Periodo medio de pago a proveedores (d\u00edas) 52<span class=\"ls0_1\"> </span>49<span class=\"ls0_1\"> </span>Ratio de operaciones pagadas (d\u00edas) 54<span class=\"ls0_1\"> </span>50<span class=\"ls0_1\"> </span>Ratio de operaciones pendientes de pago (d\u00edas) 39<span class=\"ls0_1\"> </span>30<span class=\"ls0_1\"> </span>Total pagos realizados (miles de euros) - (4) 140.498 120.025 Total pagos pendientes (miles de euros) 14.677 12.191 Total facturas recibidas (n\u00famero de facturas) 13.713 12.409 Total facturas pagadas en menos de 60 d\u00edas (n\u00famero de facturas)- (1) 8.378 6.624 Total facturas recibidas (miles de euros) 155.175 132.216 Total facturas pagadas en menos de 60 d\u00edas (miles de euros) - (3) 86.799 77.080 Porcentaje sobre el n\u00famero total de facturas pagadas = (1) / (2) 67,2% 60,0% Porcentaje sobre el importe total de facturas pagadas = (3) / (4) 61,8% 64,2% Facturas pagadas (n\u00famero de facturas) - (2) 12.464 11.041 El<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>per<span class=\"__1 _b\"></span>iodo<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>medi<span class=\"__1 _b\"></span>o de pag<span class=\"__1 _b\"></span>o a prove<span class=\"__1 _b\"></span>edor<span class=\"__1 _b\"></span>es du<span class=\"__1 _3\"></span>ran<span class=\"__1 _b\"></span>te el e<span class=\"__1 _3\"></span>jer<span class=\"__1 _b\"></span>cici<span class=\"__1 _3\"></span>o com<span class=\"__1 _b\"></span>pren<span class=\"__1 _b\"></span>dido<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>del<span class=\"__1 _b\"></span> 1 de ene<span class=\"__1 _3\"></span>ro al<span class=\"__1 _b\"></span> 31 de di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _3\"></span>bre<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de 2024<span class=\"ls0_1\"> es<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span><span class=\"ls8\">52<span class=\"ls0_1\"> d<span class=\"__1 _3\"></span>\u00edas<span class=\"__1 _3\"></span> (<span class=\"ls8\">49</span> <span class=\"__1 _b\"></span>d\u00edas <span class=\"__1 _b\"></span>en 2<span class=\"__1 _b\"></span>023<span class=\"ls18\">).</span> </span></span></span>La<span class=\"__1 _3\"></span> i<span class=\"__1 _3\"></span>nf<span class=\"__1 _3\"></span>orm<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>clu<span class=\"__1 _b\"></span>ida <span class=\"__1 _b\"></span>ante<span class=\"__1 _b\"></span>rior<span class=\"__1 _3\"></span>me<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span> se <span class=\"__1 _b\"></span>refi<span class=\"__1 _b\"></span>ere <span class=\"__1 _b\"></span>\u00fanic<span class=\"__1 _3\"></span>am<span class=\"__1 _b\"></span>ente<span class=\"__1 _b\"></span> a la<span class=\"__1 _b\"></span>s so<span class=\"__1 _b\"></span>cied<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>gru<span class=\"__1 _3\"></span>po <span class=\"__1 _b\"></span>domi<span class=\"__1 _b\"></span>cili<span class=\"__1 _b\"></span>ada<span class=\"__1 _3\"></span>s e<span class=\"__1 _b\"></span>n Esp<span class=\"__1 _b\"></span>a\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "19.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>PA<span class=\"__1 _3\"></span>SI<span class=\"__1 _3\"></span>VOS<span class=\"__1 _b\"></span> CONT<span class=\"__1 _b\"></span>RACTU<span class=\"__1 _3\"></span>AL<span class=\"__1 _b\"></span>ES </span>Tal<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>com<span class=\"__1 _3\"></span>o se <span class=\"__1 _2\"></span>ind<span class=\"__1 _3\"></span>ica<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>la Nota<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span><span class=\"ls2\">2.23.2</span> <span class=\"__1 _9\"></span>lo<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>ing<span class=\"__1 _b\"></span>reso<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>aso<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>dos <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>lo<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>acu<span class=\"__1 _3\"></span>er<span class=\"__1 _b\"></span>dos de <span class=\"__1 _2\"></span>lic<span class=\"__1 _3\"></span>enc<span class=\"__1 _b\"></span>ia, co-de<span class=\"__1 _b\"></span>sarro<span class=\"__1 _3\"></span>ll<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>y <span class=\"__1 _9\"></span>ot<span class=\"__1 _b\"></span>ras<span class=\"__1 _b\"></span> op<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>es sim<span class=\"__1 _b\"></span>ila<span class=\"__1 _3\"></span>res<span class=\"__1 _3\"></span>, debe<span class=\"__1 _b\"></span>n <span class=\"__1 _2\"></span>cor<span class=\"__1 _b\"></span>rela<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>ars<span class=\"__1 _3\"></span>e con<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>la<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>con<span class=\"__1 _b\"></span>trap<span class=\"__1 _3\"></span>res<span class=\"__1 _3\"></span>ta<span class=\"__1 _b\"></span>cion<span class=\"__1 _b\"></span>es, <span class=\"__1 _2\"></span>der<span class=\"__1 _b\"></span>ivad<span class=\"__1 _3\"></span>as<span class=\"__1 _3\"></span> del acue<span class=\"__1 _b\"></span>rdo, que<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>tie<span class=\"__1 _b\"></span>ne <span class=\"__1 _2\"></span>qu<span class=\"__1 _3\"></span>e<span class=\"__1 _3\"></span> sat<span class=\"__1 _b\"></span>isfa<span class=\"__1 _3\"></span>ce<span class=\"__1 _3\"></span>r <span class=\"__1 _8\"> </span>el<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>Grup<span class=\"__1 _b\"></span>o. <span class=\"__1 _8\"> </span>Se <span class=\"__1 _8\"> </span>re<span class=\"__1 _b\"></span>con<span class=\"__1 _b\"></span>ocer\u00e1<span class=\"__1 _b\"></span>n <span class=\"__1 _8\"> </span>com<span class=\"__1 _3\"></span>o <span class=\"__1 _8\"> </span>di<span class=\"__1 _b\"></span>feri<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span>s <span class=\"__1 _8\"> </span>aq<span class=\"__1 _b\"></span>uell<span class=\"__1 _b\"></span>a <span class=\"__1 _8\"> </span>part<span class=\"__1 _b\"></span>e <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>lo<span class=\"__1 _b\"></span>s <span class=\"__1 _a\"> </span>in<span class=\"__1 _3\"></span>gre<span class=\"__1 _b\"></span>sos <span class=\"__1 _8\"> </span>qu<span class=\"__1 _b\"></span>e <span class=\"__1 _8\"> </span>cor<span class=\"__1 _b\"></span>respo<span class=\"__1 _b\"></span>ndan<span class=\"__1 _b\"></span> <span class=\"__1 _a\"> </span>a<span class=\"__1 _3\"></span> <span class=\"__1 _8\"> </span>lo<span class=\"__1 _b\"></span>s com<span class=\"__1 _b\"></span>prom<span class=\"__1 _3\"></span>iso<span class=\"__1 _b\"></span>s e<span class=\"__1 _3\"></span>sta<span class=\"__1 _3\"></span>bl<span class=\"__1 _b\"></span>ecid<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>e<span class=\"__1 _3\"></span>n e<span class=\"__1 _b\"></span>l a<span class=\"__1 _3\"></span>cue<span class=\"__1 _3\"></span>rdo<span class=\"__1 _b\"></span> y <span class=\"__1 _3\"></span>cuya<span class=\"__1 _b\"></span> eje<span class=\"__1 _b\"></span>cuci<span class=\"__1 _b\"></span>\u00f3n t<span class=\"__1 _b\"></span>enga<span class=\"__1 _b\"></span> lu<span class=\"__1 _3\"></span>gar<span class=\"__1 _b\"></span> en <span class=\"__1 _b\"></span>peri<span class=\"__1 _3\"></span>od<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span>ste<span class=\"__1 _b\"></span>riore<span class=\"__1 _b\"></span>s. En<span class=\"__1 _3\"></span> di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _3\"></span>bre<span class=\"__1 _b\"></span> de 20<span class=\"__1 _b\"></span>19, P<span class=\"__1 _b\"></span>harm<span class=\"__1 _b\"></span>a mar<span class=\"__1 _3\"></span> sus<span class=\"__1 _b\"></span>crib<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span> un<span class=\"__1 _3\"></span> con<span class=\"__1 _b\"></span>trat<span class=\"__1 _b\"></span>o de<span class=\"__1 _b\"></span> lice<span class=\"__1 _b\"></span>ncia<span class=\"__1 _b\"></span> en ex<span class=\"__1 _3\"></span>clu<span class=\"__1 _b\"></span>siva<span class=\"__1 _b\"></span> con<span class=\"__1 _3\"></span> Jaz<span class=\"__1 _b\"></span>z Pha<span class=\"__1 _b\"></span>rmace<span class=\"__1 _b\"></span>utic<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>s,<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>n rel<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _b\"></span>n con<span class=\"__1 _3\"></span> Ze<span class=\"__1 _b\"></span>pzel<span class=\"__1 _3\"></span>ca.<span class=\"__1 _b\"></span> Por<span class=\"__1 _3\"></span> l<span class=\"__1 _3\"></span>a f<span class=\"__1 _3\"></span>irm<span class=\"__1 _b\"></span>a del<span class=\"__1 _b\"></span> mism<span class=\"__1 _b\"></span>o, P<span class=\"__1 _3\"></span>ha<span class=\"__1 _3\"></span>rma<span class=\"__1 _b\"></span> Mar<span class=\"__1 _3\"></span> re<span class=\"__1 _b\"></span>cibi<span class=\"__1 _3\"></span>\u00f3 u<span class=\"__1 _3\"></span>n co<span class=\"__1 _b\"></span>bro<span class=\"__1 _3\"></span> up-f<span class=\"__1 _b\"></span>ron<span class=\"__1 _b\"></span>t no r<span class=\"__1 _b\"></span>eemb<span class=\"__1 _b\"></span>olsa<span class=\"__1 _3\"></span>bl<span class=\"__1 _3\"></span>e e<span class=\"__1 _3\"></span>n e<span class=\"__1 _3\"></span>l m<span class=\"__1 _b\"></span>es<span class=\"__1 _22\"> </span>de<span class=\"__1 _3\"></span>  e<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>ro <span class=\"__1 _a\"> </span>de  2<span class=\"__1 _b\"></span>020<span class=\"__1 _b\"></span>  por<span class=\"__1 _3\"></span>  i<span class=\"__1 _3\"></span>m<span class=\"__1 _3\"></span>por<span class=\"__1 _b\"></span>te  d<span class=\"__1 _b\"></span>e  20<span class=\"__1 _b\"></span>0  mil<span class=\"__1 _b\"></span>lon<span class=\"__1 _3\"></span>es <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>d\u00f3l<span class=\"__1 _b\"></span>ares <span class=\"__1 _a\"> </span>(181<span class=\"__1 _b\"></span>  mi<span class=\"__1 _3\"></span>ll<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span>  d<span class=\"__1 _3\"></span>e <span class=\"__1 _a\"> </span>euro<span class=\"__1 _b\"></span>s). <span class=\"__1 _11\"> </span>Po<span class=\"__1 _3\"></span>ste<span class=\"__1 _b\"></span>rio<span class=\"__1 _3\"></span>rme<span class=\"__1 _b\"></span>nte <span class=\"__1 _a\"> </span>y  a<span class=\"__1 _b\"></span> con<span class=\"__1 _b\"></span>secue<span class=\"__1 _b\"></span>nci<span class=\"__1 _3\"></span>a de <span class=\"__1 _2\"></span>la<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>apro<span class=\"__1 _3\"></span>ba<span class=\"__1 _3\"></span>ci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _2\"></span>ace<span class=\"__1 _b\"></span>lera<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>par<span class=\"__1 _3\"></span>a come<span class=\"__1 _b\"></span>rci<span class=\"__1 _b\"></span>ali<span class=\"__1 _3\"></span>zac<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n de <span class=\"__1 _2\"></span>Zepz<span class=\"__1 _2\"></span>elca <span class=\"__1 _2\"></span>obt<span class=\"__1 _b\"></span>enid<span class=\"__1 _b\"></span>a <span class=\"__1 _2\"></span>de la FDA en el mes<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de<span class=\"__1 _b\"></span> jun<span class=\"__1 _b\"></span>io d<span class=\"__1 _b\"></span>e 20<span class=\"__1 _b\"></span>20, <span class=\"__1 _b\"></span>Phar<span class=\"__1 _b\"></span>ma M<span class=\"__1 _3\"></span>a<span class=\"__1 _3\"></span>r <span class=\"__1 _3\"></span>re<span class=\"__1 _b\"></span>cibi<span class=\"__1 _b\"></span>\u00f3 de<span class=\"__1 _b\"></span> Jaz<span class=\"__1 _3\"></span>z <span class=\"__1 _3\"></span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>aceu<span class=\"__1 _3\"></span>ti<span class=\"__1 _b\"></span>cals<span class=\"__1 _3\"></span> o<span class=\"__1 _3\"></span>tr<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>pa<span class=\"__1 _3\"></span>go <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>100 <span class=\"__1 _b\"></span>mil<span class=\"__1 _3\"></span>lo<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>d\u00f3la<span class=\"__1 _b\"></span>res <span class=\"__1 _b\"></span>(88<span class=\"__1 _3\"></span>,5<span class=\"__1 _3\"></span> mi<span class=\"__1 _b\"></span>llo<span class=\"__1 _b\"></span>nes de<span class=\"__1 _3\"></span> e<span class=\"__1 _b\"></span>uros)<span class=\"__1 _b\"></span>. Dado que Pharma Mar contrajo compromisos<span class=\"__1 _2\"></span> contractuales cuyo cumplimiento se iba a realizar en a\u00f1os sucesivos, se proc<span class=\"__1 _2\"></span>edi\u00f3 a la perio<span class=\"__1 _2\"></span>dificaci\u00f3n de d<span class=\"__1 _2\"></span>ichos ingresos.<span class=\"__1 _9\"></span> El<span class=\"__1 _b\"></span> det<span class=\"__1 _b\"></span>alle<span class=\"__1 _b\"></span> del<span class=\"__1 _3\"></span> sa<span class=\"__1 _b\"></span>ldo <span class=\"__1 _b\"></span>los <span class=\"__1 _3\"></span>me<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>onad<span class=\"__1 _b\"></span>os pa<span class=\"__1 _b\"></span>sivo<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>con<span class=\"__1 _b\"></span>trac<span class=\"__1 _3\"></span>tu<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>es <span class=\"ls2\">a 31 de diciembre de 2024</span> y<span class=\"__1 _b\"></span> 202<span class=\"__1 _3\"></span>3 e<span class=\"__1 _b\"></span>s co<span class=\"__1 _b\"></span>mo s<span class=\"__1 _3\"></span>ig<span class=\"__1 _3\"></span>ue:<span class=\"__1 _b\"></span> Movimientos Pasivos Contractuales No Corrientes Movimientos Pasivos Contractuales  Corrientes Saldo a 31/12/2022 43.330 24.661 Altas - 614<span class=\"ls0_1\"> </span>Traspasos (23.464) 23.464 Resultados - (23.812) Saldo a 31/12/2023 19.866 24.927 Bajas - (1.000) Traspasos (3.973) 3.973 Resultados - (23.927) Saldo a 31/12/2024 15.893 3.973 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "20.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>OTR<span class=\"__1 _3\"></span>OS <span class=\"__1 _b\"></span>PASI<span class=\"__1 _b\"></span>VOS <span class=\"__1 _b\"></span>CORRI<span class=\"__1 _3\"></span>E<span class=\"__1 _3\"></span>NTE<span class=\"__1 _b\"></span>S </span>El <span class=\"__1 _2\"></span>ep\u00ed<span class=\"__1 _2\"></span>grafe <span class=\"__1 _9\"></span>otros <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>asivos <span class=\"__1 _9\"></span>corrientes <span class=\"__1 _9\"></span>recoge <span class=\"__1 _9\"></span>un <span class=\"__1 _9\"></span>importe <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>13.943 <span class=\"__1 _9\"></span>miles <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>euros <span class=\"__1 _9\"></span>(12.457 <span class=\"__1 _2\"></span>m<span class=\"__1 _2\"></span>iles <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>euros<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>en 2023),  donde  fundamentalment<span class=\"__1 _2\"></span>e  se  registra  una  provisi\u00f3n  por  importe  de  13.713  miles  de  euros  que corresponde <span class=\"__1 _d\"></span>a <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>antidades <span class=\"__1 _d\"></span>pendientes <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>ree<span class=\"__1 _2\"></span>mbolso <span class=\"__1 _d\"></span>calcula<span class=\"__1 _2\"></span>das <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>obre <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>distrib<span class=\"__1 _2\"></span>uci\u00f3n <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>product<span class=\"__1 _2\"></span>os <span class=\"__1 _c\"></span>bajo <span class=\"__1 _d\"></span>el sistema <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>\u201cAutorisation <span class=\"__1 _19\"> </span>d\u00b4acc<span class=\"__1 _2\"></span>\u00e9s <span class=\"__1 _19\"> </span>compassionel <span class=\"__1 _19\"> </span>or <span class=\"__1 _19\"> </span>AAC\u201d <span class=\"__1 _19\"> </span>en <span class=\"__1 _19\"> </span>Francia.<span class=\"__1 _2\"></span><span class=\"ff2_1\"> <span class=\"__1 _19\"> </span>De <span class=\"__1 _19\"> </span>los <span class=\"__1 _19\"> </span>11.973 <span class=\"__1 _19\"> </span>miles <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>euros </span>provisionados<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>en 2023 <span class=\"__1 _b\"></span>se han <span class=\"__1 _b\"></span>aplicado <span class=\"__1 _b\"></span>1<span class=\"__1 _2\"></span>1.673 miles <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>euros y <span class=\"__1 _b\"></span>dotado 14.401 <span class=\"__1 _b\"></span>miles de <span class=\"__1 _b\"></span>euros<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>2024 . <span class=\"__1 _b\"></span>Estos reembolsos <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>aplican <span class=\"__1 _b\"></span>medi<span class=\"__1 _2\"></span>ante <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>escala<span class=\"__1 _2\"></span>do <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>base <span class=\"__1 _b\"></span>a las <span class=\"__1 _b\"></span>cantidades <span class=\"__1 _b\"></span>facturadas <span class=\"__1 _3\"></span>bajo <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>me<span class=\"__1 _2\"></span>ncionado <span class=\"__1 _b\"></span>sistem<span class=\"__1 _2\"></span>a AAC.  Zepzelca  se <span class=\"__1 _7\"> </span>encuentra  a<span class=\"__1 _2\"></span>ctualmente <span class=\"__1 _7\"> </span>sujeto <span class=\"__1 _7\"> </span>a  la  nor<span class=\"__1 _2\"></span>mativa <span class=\"__1 _7\"> </span><span class=\"ff6\">de  \u201cAutorisation <span class=\"__1 _7\"> </span>d\u00b4acc\u00e9s  compass<span class=\"__1 _2\"></span>ionel  tr\u00e9s </span>pr\u00e9coce\u201d, <span class=\"__1 _d\"> </span><span class=\"ff2_1\">hasta <span class=\"__1 _c\"></span>qu<span class=\"__1 _2\"></span>e, <span class=\"__1 _c\"></span>eve<span class=\"__1 _2\"></span>ntualmente, <span class=\"__1 _8\"> </span>el <span class=\"__1 _c\"></span>producto <span class=\"__1 _d\"></span>sea <span class=\"__1 _d\"></span>aprobado <span class=\"__1 _c\"></span>por <span class=\"__1 _d\"></span>la <span class=\"__1 _d\"></span>Agencia<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>Europea <span class=\"__1 _d\"></span>del <span class=\"__1 _c\"></span>Medicamen<span class=\"__1 _2\"></span>to </span>(EMA, por sus siglas<span class=\"__1 _2\"></span> en ingl\u00e9s)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "20.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>OTR<span class=\"__1 _3\"></span>OS <span class=\"__1 _b\"></span>PASI<span class=\"__1 _b\"></span>VOS <span class=\"__1 _b\"></span>CORRI<span class=\"__1 _3\"></span>E<span class=\"__1 _3\"></span>NTE<span class=\"__1 _b\"></span>S </span>El <span class=\"__1 _2\"></span>ep\u00ed<span class=\"__1 _2\"></span>grafe <span class=\"__1 _9\"></span>otros <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>asivos <span class=\"__1 _9\"></span>corrientes <span class=\"__1 _9\"></span>recoge <span class=\"__1 _9\"></span>un <span class=\"__1 _9\"></span>importe <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>13.943 <span class=\"__1 _9\"></span>miles <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>euros <span class=\"__1 _9\"></span>(12.457 <span class=\"__1 _2\"></span>m<span class=\"__1 _2\"></span>iles <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>euros<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>en 2023),  donde  fundamentalment<span class=\"__1 _2\"></span>e  se  registra  una  provisi\u00f3n  por  importe  de  13.713  miles  de  euros  que corresponde <span class=\"__1 _d\"></span>a <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>antidades <span class=\"__1 _d\"></span>pendientes <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>ree<span class=\"__1 _2\"></span>mbolso <span class=\"__1 _d\"></span>calcula<span class=\"__1 _2\"></span>das <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>obre <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>distrib<span class=\"__1 _2\"></span>uci\u00f3n <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>product<span class=\"__1 _2\"></span>os <span class=\"__1 _c\"></span>bajo <span class=\"__1 _d\"></span>el sistema <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>\u201cAutorisation <span class=\"__1 _19\"> </span>d\u00b4acc<span class=\"__1 _2\"></span>\u00e9s <span class=\"__1 _19\"> </span>compassionel <span class=\"__1 _19\"> </span>or <span class=\"__1 _19\"> </span>AAC\u201d <span class=\"__1 _19\"> </span>en <span class=\"__1 _19\"> </span>Francia.<span class=\"__1 _2\"></span><span class=\"ff2_1\"> <span class=\"__1 _19\"> </span>De <span class=\"__1 _19\"> </span>los <span class=\"__1 _19\"> </span>11.973 <span class=\"__1 _19\"> </span>miles <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>euros </span>provisionados<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>en 2023 <span class=\"__1 _b\"></span>se han <span class=\"__1 _b\"></span>aplicado <span class=\"__1 _b\"></span>1<span class=\"__1 _2\"></span>1.673 miles <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>euros y <span class=\"__1 _b\"></span>dotado 14.401 <span class=\"__1 _b\"></span>miles de <span class=\"__1 _b\"></span>euros<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>2024 . <span class=\"__1 _b\"></span>Estos reembolsos <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>aplican <span class=\"__1 _b\"></span>medi<span class=\"__1 _2\"></span>ante <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>escala<span class=\"__1 _2\"></span>do <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>base <span class=\"__1 _b\"></span>a las <span class=\"__1 _b\"></span>cantidades <span class=\"__1 _b\"></span>facturadas <span class=\"__1 _3\"></span>bajo <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>me<span class=\"__1 _2\"></span>ncionado <span class=\"__1 _b\"></span>sistem<span class=\"__1 _2\"></span>a AAC.  Zepzelca  se <span class=\"__1 _7\"> </span>encuentra  a<span class=\"__1 _2\"></span>ctualmente <span class=\"__1 _7\"> </span>sujeto <span class=\"__1 _7\"> </span>a  la  nor<span class=\"__1 _2\"></span>mativa <span class=\"__1 _7\"> </span><span class=\"ff6\">de  \u201cAutorisation <span class=\"__1 _7\"> </span>d\u00b4acc\u00e9s  compass<span class=\"__1 _2\"></span>ionel  tr\u00e9s </span>pr\u00e9coce\u201d, <span class=\"__1 _d\"> </span><span class=\"ff2_1\">hasta <span class=\"__1 _c\"></span>qu<span class=\"__1 _2\"></span>e, <span class=\"__1 _c\"></span>eve<span class=\"__1 _2\"></span>ntualmente, <span class=\"__1 _8\"> </span>el <span class=\"__1 _c\"></span>producto <span class=\"__1 _d\"></span>sea <span class=\"__1 _d\"></span>aprobado <span class=\"__1 _c\"></span>por <span class=\"__1 _d\"></span>la <span class=\"__1 _d\"></span>Agencia<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>Europea <span class=\"__1 _d\"></span>del <span class=\"__1 _c\"></span>Medicamen<span class=\"__1 _2\"></span>to </span>(EMA, por sus siglas<span class=\"__1 _2\"></span> en ingl\u00e9s). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "20.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>OTR<span class=\"__1 _3\"></span>OS <span class=\"__1 _b\"></span>PASI<span class=\"__1 _b\"></span>VOS <span class=\"__1 _b\"></span>CORRI<span class=\"__1 _3\"></span>E<span class=\"__1 _3\"></span>NTE<span class=\"__1 _b\"></span>S </span>El <span class=\"__1 _2\"></span>ep\u00ed<span class=\"__1 _2\"></span>grafe <span class=\"__1 _9\"></span>otros <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>asivos <span class=\"__1 _9\"></span>corrientes <span class=\"__1 _9\"></span>recoge <span class=\"__1 _9\"></span>un <span class=\"__1 _9\"></span>importe <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>13.943 <span class=\"__1 _9\"></span>miles <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>euros <span class=\"__1 _9\"></span>(12.457 <span class=\"__1 _2\"></span>m<span class=\"__1 _2\"></span>iles <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>euros<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>en 2023),  donde  fundamentalment<span class=\"__1 _2\"></span>e  se  registra  una  provisi\u00f3n  por  importe  de  13.713  miles  de  euros  que corresponde <span class=\"__1 _d\"></span>a <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>antidades <span class=\"__1 _d\"></span>pendientes <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>ree<span class=\"__1 _2\"></span>mbolso <span class=\"__1 _d\"></span>calcula<span class=\"__1 _2\"></span>das <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>obre <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>distrib<span class=\"__1 _2\"></span>uci\u00f3n <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>product<span class=\"__1 _2\"></span>os <span class=\"__1 _c\"></span>bajo <span class=\"__1 _d\"></span>el sistema <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>\u201cAutorisation <span class=\"__1 _19\"> </span>d\u00b4acc<span class=\"__1 _2\"></span>\u00e9s <span class=\"__1 _19\"> </span>compassionel <span class=\"__1 _19\"> </span>or <span class=\"__1 _19\"> </span>AAC\u201d <span class=\"__1 _19\"> </span>en <span class=\"__1 _19\"> </span>Francia.<span class=\"__1 _2\"></span><span class=\"ff2_1\"> <span class=\"__1 _19\"> </span>De <span class=\"__1 _19\"> </span>los <span class=\"__1 _19\"> </span>11.973 <span class=\"__1 _19\"> </span>miles <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>euros </span>provisionados<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>en 2023 <span class=\"__1 _b\"></span>se han <span class=\"__1 _b\"></span>aplicado <span class=\"__1 _b\"></span>1<span class=\"__1 _2\"></span>1.673 miles <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>euros y <span class=\"__1 _b\"></span>dotado 14.401 <span class=\"__1 _b\"></span>miles de <span class=\"__1 _b\"></span>euros<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>2024 . <span class=\"__1 _b\"></span>Estos reembolsos <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>aplican <span class=\"__1 _b\"></span>medi<span class=\"__1 _2\"></span>ante <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>escala<span class=\"__1 _2\"></span>do <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>base <span class=\"__1 _b\"></span>a las <span class=\"__1 _b\"></span>cantidades <span class=\"__1 _b\"></span>facturadas <span class=\"__1 _3\"></span>bajo <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>me<span class=\"__1 _2\"></span>ncionado <span class=\"__1 _b\"></span>sistem<span class=\"__1 _2\"></span>a AAC.  Zepzelca  se <span class=\"__1 _7\"> </span>encuentra  a<span class=\"__1 _2\"></span>ctualmente <span class=\"__1 _7\"> </span>sujeto <span class=\"__1 _7\"> </span>a  la  nor<span class=\"__1 _2\"></span>mativa <span class=\"__1 _7\"> </span><span class=\"ff6\">de  \u201cAutorisation <span class=\"__1 _7\"> </span>d\u00b4acc\u00e9s  compass<span class=\"__1 _2\"></span>ionel  tr\u00e9s </span>pr\u00e9coce\u201d, <span class=\"__1 _d\"> </span><span class=\"ff2_1\">hasta <span class=\"__1 _c\"></span>qu<span class=\"__1 _2\"></span>e, <span class=\"__1 _c\"></span>eve<span class=\"__1 _2\"></span>ntualmente, <span class=\"__1 _8\"> </span>el <span class=\"__1 _c\"></span>producto <span class=\"__1 _d\"></span>sea <span class=\"__1 _d\"></span>aprobado <span class=\"__1 _c\"></span>por <span class=\"__1 _d\"></span>la <span class=\"__1 _d\"></span>Agencia<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>Europea <span class=\"__1 _d\"></span>del <span class=\"__1 _c\"></span>Medicamen<span class=\"__1 _2\"></span>to </span>(EMA, por sus siglas<span class=\"__1 _2\"></span> en ingl\u00e9s). <span class=\"__1 _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "21.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>DE<span class=\"__1 _3\"></span>UDA<span class=\"__1 _b\"></span> FINA<span class=\"__1 _b\"></span>NCIE<span class=\"__1 _3\"></span>RA<span class=\"__1 _b\"></span> </span>El <span class=\"__1 _2\"></span>detalle <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>deu<span class=\"__1 _2\"></span>das <span class=\"__1 _2\"></span>financieras <span class=\"__1 _9\"></span>no <span class=\"__1 _2\"></span>corr<span class=\"__1 _2\"></span>ientes <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>corrientes <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>Grupo <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>31 <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>diciembre <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>2024 <span class=\"__1 _9\"></span><span class=\"lse\">y <span class=\"__1 _2\"></span><span class=\"ls8\">202</span></span>3 es el siguiente:<span class=\"__1 _2\"></span> Des<span class=\"__1 _b\"></span>glos<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>deud<span class=\"__1 _3\"></span>as<span class=\"__1 _3\"></span> no<span class=\"__1 _3\"></span> c<span class=\"__1 _b\"></span>orr<span class=\"__1 _b\"></span>ient<span class=\"__1 _3\"></span>es:<span class=\"ff2_1\"> <span class=\"__1 _b\"></span> </span>Desglose deuda financiera no corriente (Miles de Euros) 31/12/2024 31/12/2023 Deudas con entidades de cr\u00e9dito 14.116 - Obligaciones y otros valores negociables 16.831 16.769 Deuda financiera con organismos oficiales 8.918 10.267 Total 39.865 27.036 Des<span class=\"__1 _b\"></span>glos<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>deud<span class=\"__1 _3\"></span>as<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>orr<span class=\"__1 _b\"></span>ien<span class=\"__1 _3\"></span>tes<span class=\"__1 _b\"></span>: Desglose deuda financiera corriente (Miles de Euros) 31/12/2024 31/12/2023 Deudas con entidades de cr\u00e9dito 5.808 9.985 Obligaciones y otros valores negociables 405<span class=\"ls0_1\"> </span>405<span class=\"ls0_1\"> </span>Deuda financiera con organismos oficiales 1.753 2.435 Total 7.966 12.825 21.1<span class=\"ls0_1\"> De<span class=\"__1 _b\"></span>udas<span class=\"__1 _3\"></span> co<span class=\"__1 _b\"></span>n en<span class=\"__1 _b\"></span>tida<span class=\"__1 _b\"></span>des <span class=\"__1 _b\"></span>de c<span class=\"__1 _b\"></span>r\u00e9di<span class=\"__1 _b\"></span>to </span>Las <span class=\"__1 _b\"></span>deudas <span class=\"__1 _b\"></span>no <span class=\"__1 _b\"></span>corrientes <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>corrientes <span class=\"__1 _b\"></span>est\u00e1n <span class=\"__1 _14\"></span>c<span class=\"__1 _2\"></span>ompuestas<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>pr\u00e9stamos <span class=\"__1 _b\"></span>bancarios <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>p\u00f3lizas <span class=\"__1 _14\"></span>de<span class=\"__1 _9\"></span> <span class=\"__1 _b\"></span>cr\u00e9dito, <span class=\"__1 _b\"></span>seg\u00fan se muestra en el cuadro si<span class=\"__1 _2\"></span>guiente al 31 de dici<span class=\"__1 _2\"></span>embre de <span class=\"__1 _2\"></span>2<span class=\"__1 _2\"></span>024 y 2023:<span class=\"__1 _2\"></span><span class=\"ff4 fs4\"> </span>N\u00ba de productos Vtos 31/12/2024 N\u00ba de productos Vtos 31/12/2023 Pr\u00e9stamos bancarios 1 2029<span class=\"ls0_1\"> </span>14.116 - - Total deuda no corriente 1 14.116 - - Pr\u00e9stamos bancarios 1 884<span class=\"ls0_1\"> </span>2 3.226 P\u00f3lizas de cr\u00e9dito 7 4.718 7 6.458 Deudas por intereses y otras deudas - 206<span class=\"ls0_1\"> </span>- 301<span class=\"ls0_1\"> </span>Total deuda corriente 8 5.808 9 9.985 Deuda no corriente<span class=\"__1 _2\"></span> En <span class=\"__1 _2\"></span>2024 el <span class=\"__1 _2\"></span>Grupo ha <span class=\"__1 _2\"></span>contratado un <span class=\"__1 _2\"></span>nuevo pr\u00e9stamo<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>bancario por importe de <span class=\"__1 _2\"></span>15.000 miles <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>euro<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>a tipo <span class=\"__1 _2\"></span>de inter\u00e9s fi<span class=\"__1 _b\"></span>j<span class=\"__1 _2\"></span>o y a u<span class=\"__1 _3\"></span>n plazo de<span class=\"__1 _3\"></span> cinco a\u00f1o<span class=\"__1 _3\"></span>s con uno de<span class=\"__1 _3\"></span> caren<span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ia. Deuda corriente<span class=\"__1 _2\"></span> Las deudas corrientes c<span class=\"__1 _2\"></span>on entidades de cr<span class=\"__1 _2\"></span>\u00e9dito se desglosa<span class=\"__1 _2\"></span>n de la siguiente <span class=\"__1 _2\"></span>forma<span class=\"__1 _2\"></span>: Desglose deuda corriente con entidades de cr\u00e9dito (Miles de Euros) 31/12/2024 31/12/2023 Pr\u00e9stamos bancarios 884<span class=\"ls0_1\"> </span>3.226 P\u00f3lizas de cr\u00e9dito 4.718 6.458 Deudas por intereses y otras deudas 206<span class=\"ls0_1\"> </span>301<span class=\"ls0_1\"> </span>Total 5.808 9.985 A 31 de diciembre d<span class=\"__1 _2\"></span>e 2024 s<span class=\"__1 _2\"></span>olo hay un pr\u00e9stam<span class=\"__1 _2\"></span>o bancario q<span class=\"__1 _2\"></span>ue est\u00e1 sujeto<span class=\"__1 _2\"></span> a un tipo fijo de<span class=\"__1 _2\"></span>l 3,10%.<span class=\"__1 _2\"></span> Algunas <span class=\"__1 _b\"></span>p\u00f3lizas <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cr\u00e9dito <span class=\"__1 _b\"></span>tienen <span class=\"__1 _b\"></span>pr\u00f3rroga <span class=\"__1 _b\"></span>t\u00e1cit<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>si <span class=\"__1 _b\"></span>bien <span class=\"__1 _b\"></span>la <span class=\"__1 _14\"></span>m<span class=\"__1 _2\"></span>ayor\u00eda <span class=\"__1 _b\"></span>son <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>renovaci\u00f3n <span class=\"__1 _b\"></span>anual. <span class=\"__1 _b\"></span>A <span class=\"__1 _b\"></span>31 <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>diciembre<span class=\"__1 _2\"></span> de <span class=\"ls0_1\">2024, e<span class=\"__1 _2\"></span>l Grupo tiene <span class=\"__1 _2\"></span>firmadas <span class=\"__1 _2\"></span>7 p\u00f3lizas d<span class=\"__1 _2\"></span>e cr\u00e9dito (<span class=\"__1 _2\"></span>7 p\u00f3lizas de cr<span class=\"__1 _2\"></span>\u00e9dito a d<span class=\"__1 _2\"></span>iciembre de 202<span class=\"__1 _2\"></span>3) p<span class=\"__1 _2\"></span>or un l\u00edmit<span class=\"__1 _2\"></span>e </span>total <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>1<span class=\"__1 _2\"></span>9.500 <span class=\"__1 _2\"></span>miles <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>eur<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>(<span class=\"__1 _2\"></span><span class=\"ls8\">14.500</span> <span class=\"__1 _2\"></span>mi<span class=\"__1 _2\"></span>les <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>euros<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>202<span class=\"__1 _2\"></span>3<span class=\"ls12\">).</span> <span class=\"__1 _2\"></span>P\u00f3lizas <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>repr<span class=\"__1 _2\"></span>esentan <span class=\"__1 _2\"></span>aproxima<span class=\"__1 _2\"></span>damente el <span class=\"__1 _10\"></span><span class=\"ls8\">24%</span> <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _10\"></span>l\u00edmite <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>isponible <span class=\"__1 _c\"></span>est\u00e1n <span class=\"__1 _10\"></span>sujetas <span class=\"__1 _c\"></span>a <span class=\"__1 _10\"></span>inter\u00e9s <span class=\"__1 _10\"></span>v<span class=\"__1 _2\"></span>ariable <span class=\"__1 _10\"></span>consist<span class=\"__1 _2\"></span>ente <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>Eur<span class=\"__1 _2\"></span>ibor <span class=\"__1 _10\"></span>m\u00e1s <span class=\"__1 _c\"></span>un <span class=\"__1 _10\"></span>diferencia<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>que oscila entre el 1,75% y el 2,<span class=\"ls8\">75</span>%. Las dem\u00e1s est\u00e1n sujetas a <span class=\"__1 _3\"></span>tipo de inter\u00e9s fijo, que oscila entre el 1,20% <span class=\"__1 _3\"></span>y el 1,75%. Los tipos de inter\u00e9s ef<span class=\"__1 _2\"></span>ectivos a 31 de <span class=\"__1 _2\"></span>diciembre son:<span class=\"__1 _2\"></span> Tipos de inter\u00e9s efectivo 31/12/2024 31/12/2023 Descubiertos bancarios n/a n/a Pr\u00e9stamos bancarios 3,10% 2,96% P\u00f3lizas de cr\u00e9dito 5,18% 4,69% Descuento de efectos n/a n/a La exposici\u00f3n del <span class=\"__1 _b\"></span>Grupo a las deudas <span class=\"__1 _b\"></span>fi<span class=\"__1 _2\"></span>nancieras a <span class=\"__1 _3\"></span>tipo variable a <span class=\"__1 _b\"></span>3<span class=\"__1 _2\"></span>1 de <span class=\"__1 _b\"></span>dic<span class=\"__1 _2\"></span>iembre de 2024<span class=\"__1 _2\"></span> es <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> 2.894 <span class=\"__1 _3\"></span>miles de euros (2.991 m<span class=\"__1 _2\"></span>iles de euros<span class=\"__1 _2\"></span> en 2023), refere<span class=\"__1 _2\"></span>nciad<span class=\"__1 _2\"></span>o principalmente a<span class=\"__1 _2\"></span>l Euribor a tres meses.<span class=\"__1 _2\"></span> En <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>tabla <span class=\"__1 _9\"></span>siguie<span class=\"__1 _2\"></span>nte <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>pr<span class=\"__1 _2\"></span>esenta <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>onciliaci\u00f3n <span class=\"__1 _9\"></span>del <span class=\"__1 _10\"></span>movimiento <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>pasivos <span class=\"__1 _9\"></span>financieros <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>flujos <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e efectivo de<span class=\"__1 _2\"></span> las <span class=\"__1 _2\"></span>actividades <span class=\"__1 _2\"></span>de f<span class=\"__1 _2\"></span>inanciaci\u00f3n, <span class=\"__1 _2\"></span>incluyendo <span class=\"__1 _2\"></span>tanto los<span class=\"__1 _2\"></span> derivad<span class=\"__1 _2\"></span>os de <span class=\"__1 _2\"></span>flujos <span class=\"__1 _2\"></span>de efectivo <span class=\"__1 _2\"></span>como <span class=\"__1 _2\"></span>los que<span class=\"__1 _2\"></span> no implican flujos de <span class=\"__1 _2\"></span>efectivo (tales como rec<span class=\"__1 _2\"></span>lasificaciones entre<span class=\"__1 _2\"></span> no co<span class=\"__1 _2\"></span>rriente y<span class=\"__1 _2\"></span> corriente)<span class=\"__1 _22\"> </span>.<span class=\"__1 _22\"> </span>Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31/12/2023 Flujos de Efectivo Reclasificaci\u00f3n a corto plazo Otros 31/12/2024 Pr\u00e9stamos bancarios no corriente - 15.000 (884) - 14.116 Pr\u00e9stamos bancarios corriente 3.226 (3.230) 884<span class=\"ls0_1\"> </span>4 884<span class=\"ls0_1\"> </span>Obligaciones y otros valores negociables no corriente 16.769 - - 62<span class=\"ls0_1\"> </span>16.831 Obligaciones y otros valores negociables corriente 405<span class=\"ls0_1\"> </span>(810) - 810<span class=\"ls0_1\"> </span>405<span class=\"ls0_1\"> </span>P\u00f3lizas de cr\u00e9dito 6.458 (938) - (802) 4.718 Deudas por intereses y otras deudas 301<span class=\"ls0_1\"> </span>- - (95) 206<span class=\"ls0_1\"> </span>Deuda financiera con organismos oficiales no corriente 10.267 414<span class=\"ls0_1\"> </span>(1.745) (18) 8.918 Deuda financiera con organismos oficiales corriente 2.435 (2.466) 1.745 39<span class=\"ls0_1\"> </span>1.753 Deuda por arrendamientos a no corriente 1.828 - (1.197) 732<span class=\"ls0_1\"> </span>1.363 Deuda por arrendamientos a corriente 1.980 (2.115) 1.197 819<span class=\"ls0_1\"> </span>1.881 Total pasivos por actividades de financiaci\u00f3n 43.669 5.855 - 1.551 51.075 Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31<span class=\"ls0_1\">/12/2022 </span>Flujos<span class=\"ls0_1\"> de </span>Efectivo Reclasificaci\u00f3n a corto plazo Otros 31<span class=\"ls0_1\">/12/2023 </span>Pr\u00e9stamos bancarios no corriente 231<span class=\"ls0_1\"> </span>- (<span class=\"ls3\">231)</span> - - Pr\u00e9stamos bancarios corriente 4.430 (1.439) 231<span class=\"ls0_1\"> </span>4 3.226 Obligaciones y otros valores negociables no corriente 16.709 - - 60<span class=\"ls0_1\"> </span>16.769 Obligaciones y otros valores negociables corriente 405<span class=\"ls0_1\"> </span>(810) - 810<span class=\"ls0_1\"> </span>405<span class=\"ls0_1\"> </span>P\u00f3lizas de cr\u00e9dito 3.506 3.066 - (114) 6.458 Efectos y certificaciones descontados y l\u00edneas COMEX 721<span class=\"ls0_1\"> </span>(721) - - - Deudas por intereses y otras deudas 272<span class=\"ls0_1\"> </span>(1<span class=\"ls0_1\">) </span>- 30<span class=\"ls0_1\"> </span>301<span class=\"ls0_1\"> </span>Deuda financiera con organismos oficiales no corriente 8.943 4.842 (2.263) (1.255) 10.267 Deuda financiera con organismos oficiales corriente 3.791 (4.084) 2.263 465<span class=\"ls0_1\"> </span>2.435 Deuda por arrendamientos a no corriente 2.014 - (1.457) 1.271 1.828 Deuda por arrendamientos a corriente 1.608 (2.006) 1.457 921<span class=\"ls0_1\"> </span>1.980 Total pasivos por actividades de financiaci\u00f3n 42.630 (1.153) - 2.192 43.669 21.2<span class=\"ls0_1\"> Ob<span class=\"__1 _3\"></span>lig<span class=\"__1 _b\"></span>aci<span class=\"__1 _b\"></span>ones <span class=\"__1 _b\"></span>y O<span class=\"__1 _3\"></span>tro<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>val<span class=\"__1 _b\"></span>ore<span class=\"__1 _b\"></span>s ne<span class=\"__1 _3\"></span>goc<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span>ble<span class=\"__1 _b\"></span>s </span>En 2015, la socieda<span class=\"__1 _2\"></span>d dominante emit<span class=\"__1 _2\"></span>i\u00f3 bonos simples<span class=\"__1 _2\"></span> por importe de 1<span class=\"__1 _2\"></span>7.000 miles<span class=\"__1 _2\"></span> de euros para fortalecer<span class=\"__1 _2\"></span> su posici\u00f3n financiera<span class=\"__1 _2\"></span> y ampliar su perfil<span class=\"__1 _2\"></span> de vencimient<span class=\"__1 _2\"></span>os.<span class=\"__1 _2\"></span> Los principales t\u00e9rmi<span class=\"__1 _2\"></span>nos y <span class=\"__1 _2\"></span>condiciones de la emis<span class=\"__1 _2\"></span>i\u00f3n fueron los si<span class=\"__1 _2\"></span>guientes:<span class=\"__1 _2\"></span> - <span class=\"__1 _18\"> </span>Imp<span class=\"__1 _b\"></span>orte<span class=\"__1 _3\"></span> n<span class=\"__1 _3\"></span>omi<span class=\"__1 _b\"></span>nal<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>la<span class=\"__1 _b\"></span> emis<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>17.0<span class=\"__1 _b\"></span>00 m<span class=\"__1 _b\"></span>ile<span class=\"__1 _3\"></span>s d<span class=\"__1 _b\"></span>e eu<span class=\"__1 _b\"></span>ros; - <span class=\"__1 _18\"> </span>Pl<span class=\"__1 _3\"></span>azo<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>ven<span class=\"__1 _b\"></span>cimi<span class=\"__1 _b\"></span>ento<span class=\"__1 _b\"></span>: 12<span class=\"__1 _b\"></span> a\u00f1o<span class=\"__1 _b\"></span>s des<span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> l<span class=\"__1 _3\"></span>a f<span class=\"__1 _b\"></span>echa<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e d<span class=\"__1 _b\"></span>esem<span class=\"__1 _b\"></span>bol<span class=\"__1 _b\"></span>so de<span class=\"__1 _b\"></span> la<span class=\"__1 _3\"></span> em<span class=\"__1 _b\"></span>isi\u00f3<span class=\"__1 _b\"></span>n;<span class=\"__1 _22\"> </span>- <span class=\"__1 _18\"> </span>La <span class=\"__1 _d\"></span>em<span class=\"__1 _b\"></span>isi\u00f3<span class=\"__1 _b\"></span>n <span class=\"__1 _8\"> </span>t<span class=\"__1 _3\"></span>uvo<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>com<span class=\"__1 _b\"></span>o <span class=\"__1 _d\"></span>dest<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>at<span class=\"__1 _3\"></span>ari<span class=\"__1 _b\"></span>o <span class=\"__1 _d\"> </span>un <span class=\"__1 _d\"></span>\u00fani<span class=\"__1 _b\"></span>co <span class=\"__1 _d\"></span>inve<span class=\"__1 _b\"></span>rsor <span class=\"__1 _d\"></span>cu<span class=\"__1 _b\"></span>ali<span class=\"__1 _b\"></span>fica<span class=\"__1 _3\"></span>do <span class=\"__1 _d\"></span>es<span class=\"__1 _3\"></span>pa<span class=\"__1 _3\"></span>\u00f1ol<span class=\"__1 _b\"></span>, <span class=\"__1 _d\"></span>a <span class=\"__1 _d\"> </span>t<span class=\"__1 _2\"></span>rav<span class=\"__1 _3\"></span>\u00e9s<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>una <span class=\"__1 _d\"></span>co<span class=\"__1 _3\"></span>lo<span class=\"__1 _3\"></span>cac<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n pri<span class=\"__1 _b\"></span>vada<span class=\"__1 _b\"></span>; - <span class=\"__1 _18\"> </span>Los<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>bon<span class=\"__1 _b\"></span>os <span class=\"__1 _10\"></span>se <span class=\"__1 _10\"></span>em<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>ron<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>a <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>par <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>con <span class=\"__1 _9\"></span>un <span class=\"__1 _10\"></span>val<span class=\"__1 _b\"></span>or <span class=\"__1 _10\"></span>nom<span class=\"__1 _b\"></span>inal<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>un<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>ari<span class=\"__1 _b\"></span>o <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>100 <span class=\"__1 _10\"></span>mil<span class=\"__1 _b\"></span>es <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>eu<span class=\"__1 _3\"></span>ros,<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>rep<span class=\"__1 _b\"></span>rese<span class=\"__1 _b\"></span>ntad<span class=\"__1 _b\"></span>os me<span class=\"__1 _3\"></span>di<span class=\"__1 _3\"></span>an<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span> an<span class=\"__1 _b\"></span>otac<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s e<span class=\"__1 _b\"></span>n cue<span class=\"__1 _b\"></span>nta.<span class=\"__1 _3\"></span> - <span class=\"__1 _18\"> </span>Los<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>bo<span class=\"__1 _b\"></span>nos <span class=\"__1 _b\"></span>d<span class=\"__1 _3\"></span>eve<span class=\"__1 _b\"></span>ngar<span class=\"__1 _3\"></span>\u00e1n<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>un<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>int<span class=\"__1 _b\"></span>er\u00e9s <span class=\"__1 _14\"></span>fi<span class=\"__1 _b\"></span>jo <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span>l <span class=\"__1 _14\"></span>4,75<span class=\"__1 _b\"></span>% <span class=\"__1 _b\"></span>nom<span class=\"__1 _b\"></span>ina<span class=\"__1 _3\"></span>l <span class=\"__1 _14\"></span>anua<span class=\"__1 _b\"></span>l <span class=\"__1 _b\"></span>pa<span class=\"__1 _3\"></span>ga<span class=\"__1 _3\"></span>der<span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>po<span class=\"__1 _3\"></span>r <span class=\"__1 _b\"></span>an<span class=\"__1 _b\"></span>ual<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>ade<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>ve<span class=\"__1 _b\"></span>ncida<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>a <span class=\"__1 _14\"></span>cont<span class=\"__1 _b\"></span>ar de<span class=\"__1 _3\"></span>sde<span class=\"__1 _b\"></span> la <span class=\"__1 _b\"></span>fech<span class=\"__1 _3\"></span>a d<span class=\"__1 _b\"></span>e de<span class=\"__1 _b\"></span>semb<span class=\"__1 _3\"></span>ol<span class=\"__1 _b\"></span>so; - <span class=\"__1 _18\"> </span>La <span class=\"__1 _10\"></span>Soci<span class=\"__1 _3\"></span>ed<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>respo<span class=\"__1 _b\"></span>nder<span class=\"__1 _3\"></span>\u00e1 <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>sus <span class=\"__1 _c\"></span>obl<span class=\"__1 _b\"></span>iga<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>es <span class=\"__1 _c\"></span>de<span class=\"__1 _3\"></span>riv<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>as <span class=\"__1 _c\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>los <span class=\"__1 _c\"></span>bon<span class=\"__1 _b\"></span>os <span class=\"__1 _c\"></span>con <span class=\"__1 _c\"></span>tod<span class=\"__1 _b\"></span>o <span class=\"__1 _d\"></span>su <span class=\"__1 _10\"></span>patr<span class=\"__1 _3\"></span>im<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>y <span class=\"__1 _d\"></span>no<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>se ot<span class=\"__1 _3\"></span>org<span class=\"__1 _b\"></span>ar\u00e1 <span class=\"__1 _3\"></span>ni<span class=\"__1 _3\"></span>ng<span class=\"__1 _3\"></span>un<span class=\"__1 _3\"></span>a g<span class=\"__1 _b\"></span>aran<span class=\"__1 _b\"></span>t\u00eda <span class=\"__1 _3\"></span>esp<span class=\"__1 _b\"></span>ec\u00edfi<span class=\"__1 _b\"></span>ca; - <span class=\"__1 _18\"> </span>Los<span class=\"__1 _3\"></span> t\u00e9<span class=\"__1 _b\"></span>rmin<span class=\"__1 _b\"></span>os <span class=\"__1 _3\"></span>y co<span class=\"__1 _b\"></span>ndic<span class=\"__1 _3\"></span>io<span class=\"__1 _b\"></span>nes <span class=\"__1 _b\"></span>de l<span class=\"__1 _b\"></span>os b<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>se r<span class=\"__1 _3\"></span>ig<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span> p<span class=\"__1 _3\"></span>or <span class=\"__1 _b\"></span>la l<span class=\"__1 _b\"></span>ey e<span class=\"__1 _3\"></span>spa<span class=\"__1 _b\"></span>\u00f1ola<span class=\"__1 _b\"></span>; - <span class=\"__1 _18\"> </span>La <span class=\"__1 _b\"></span>soc<span class=\"__1 _3\"></span>i<span class=\"ls2\">edad <span class=\"__1 _b\"></span><span class=\"ls0_1\">dom<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>ant<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>sol<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>t\u00f3 <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>inc<span class=\"__1 _3\"></span>orp<span class=\"__1 _b\"></span>oraci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>lo<span class=\"__1 _b\"></span>s b<span class=\"__1 _b\"></span>onos <span class=\"__1 _b\"></span>al<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>Merca<span class=\"__1 _b\"></span>do <span class=\"__1 _b\"></span>Alt<span class=\"__1 _b\"></span>erna<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>vo <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>Ren<span class=\"__1 _b\"></span>ta <span class=\"__1 _b\"></span>Fija<span class=\"__1 _b\"></span> (<span class=\"__1 _3\"></span>MA<span class=\"__1 _3\"></span>RF)<span class=\"__1 _3\"></span> </span></span>con<span class=\"__1 _b\"></span> fech<span class=\"__1 _b\"></span>a 7 <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>juli<span class=\"__1 _b\"></span>o de<span class=\"__1 _b\"></span> <span class=\"ls2\">2015<span class=\"__1 _2\"></span></span>. 21.3<span class=\"ls0_1\"> De<span class=\"__1 _b\"></span>uda <span class=\"__1 _3\"></span>fi<span class=\"__1 _3\"></span>nan<span class=\"__1 _b\"></span>cier<span class=\"__1 _b\"></span>a co<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>orga<span class=\"__1 _b\"></span>nism<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>p\u00fabl<span class=\"__1 _3\"></span>ic<span class=\"__1 _3\"></span>os </span>Dentro <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>este <span class=\"__1 _7\"> </span>concepto <span class=\"__1 _7\"> </span>se <span class=\"__1 _7\"> </span>recoge <span class=\"__1 _7\"> </span>principalment<span class=\"__1 _2\"></span>e <span class=\"__1 _7\"> </span>la  fi<span class=\"__1 _2\"></span>nanciaci\u00f3n <span class=\"__1 _7\"> </span>obtenida <span class=\"__1 _7\"> </span>de <span class=\"__1 _19\"> </span>organismos <span class=\"__1 _7\"> </span>oficia<span class=\"__1 _2\"></span>les consistente <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>pr\u00e9stamos <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>anticipos <span class=\"__1 _2\"></span>reembolsabl<span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>sin <span class=\"__1 _2\"></span>intereses <span class=\"__1 _2\"></span>(o <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>interese<span class=\"__1 _2\"></span>s <span class=\"__1 _2\"></span>notablemente <span class=\"__1 _2\"></span>infer<span class=\"__1 _2\"></span>iores a los de <span class=\"__1 _2\"></span>mercado), <span class=\"__1 _2\"></span>reintegrables <span class=\"__1 _2\"></span>en siete <span class=\"__1 _2\"></span>a\u00f1os, d<span class=\"__1 _2\"></span>espu\u00e9s <span class=\"__1 _2\"></span>de tres de c<span class=\"__1 _2\"></span>arencia, <span class=\"__1 _2\"></span>cuyo objeto <span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>la financiac<span class=\"__1 _2\"></span>i\u00f3n de proyectos de inves<span class=\"__1 _2\"></span>tigaci\u00f3n y desarro<span class=\"__1 _2\"></span>llo.<span class=\"__1 _2\"></span> Al 31 <span class=\"__1 _3\"></span>de diciembre de 2024, el Grupo manten\u00eda saldos por deuda con organismos oficiales por importe total de <span class=\"__1 _2\"></span><span class=\"ls0_1\">10.<span class=\"__1 _2\"></span>671 <span class=\"__1 _9\"></span>miles <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>euros <span class=\"__1 _9\"></span>calculado <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>base <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>flujos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>efectivo <span class=\"__1 _9\"></span>descontados <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>u<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>tipo <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>Euribor <span class=\"__1 _9\"></span>m\u00e1s <span class=\"__1 _2\"></span>un<span class=\"__1 _2\"></span> </span>diferencial <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>unci\u00f3n del <span class=\"__1 _b\"></span>riesgo del <span class=\"__1 _b\"></span>Grupo (12.702 miles <span class=\"__1 _b\"></span>de euros <span class=\"__1 _b\"></span>en 2023), <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>lo<span class=\"__1 _2\"></span>s <span class=\"__1 _b\"></span>que 8.918 miles <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>euros son deuda no corrient<span class=\"__1 _2\"></span>e (10.267 <span class=\"__1 _2\"></span>miles de euros<span class=\"__1 _2\"></span> en 2023) y <span class=\"__1 _2\"></span>1.753 miles de euros s<span class=\"__1 _2\"></span>on deuda corr<span class=\"__1 _2\"></span>iente (2<span class=\"__1 _2\"></span>.435 miles de euros en 202<span class=\"__1 _2\"></span>3<span class=\"ls12\">).</span> El calendario de amortizac<span class=\"__1 _2\"></span>iones de l<span class=\"__1 _2\"></span>a part<span class=\"__1 _2\"></span>e no corriente de <span class=\"__1 _2\"></span>las ayudas oficiales <span class=\"__1 _2\"></span>es como sigue:<span class=\"__1 _2\"></span> Calendario de amortizaci\u00f3n (Miles de Euros) 31/12/2024 31/12/2023 2025<span class=\"ls0_1\"> </span>- 1.712 2026<span class=\"ls0_1\"> </span>1.720 1.729 2027<span class=\"ls0_1\"> </span>1.823 1.832 2028<span class=\"ls0_1\"> </span>1.305 1.250 2029 y siguientes 4.070 3.744 Total 8.918 10.267 21.4<span class=\"ls0_1\"> V<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _b\"></span>Razon<span class=\"__1 _3\"></span>abl<span class=\"__1 _b\"></span>e </span>El valor razonable y el <span class=\"__1 _3\"></span>valor en libros de las deudas <span class=\"__1 _3\"></span>financieras no corrientes y corrientes a 31 de diciembre de <span class=\"ls0_1\">2024 y 202<span class=\"__1 _2\"></span>3, es como sigue:</span><span class=\"ls0_1\"> <span class=\"ff4 fs4\"> </span></span>Valor razonable Valor en libros Valor razonabl<span class=\"__1 _3\"></span>e y <span class=\"__1 _b\"></span>valor e<span class=\"__1 _3\"></span>n libros <span class=\"__1 _b\"></span>deuda financiera (Miles de Euros) 31/12/2024 31/12/2023 31/12/2024 31/12/2023 No corriente Pr\u00e9stamos Bancarios 14.116 - 14.116 - Deuda con organismos oficiales 10.299 12.039 8.918 10.267 Obligaciones y bonos 17.000 17.000 16.831 16.769 Total 41.415 29.039 39.865 27.036 Corriente Pr\u00e9stamos Bancarios 884<span class=\"ls0_1\"> </span>3.226 884<span class=\"ls0_1\"> </span>3.226 P\u00f3lizas de cr\u00e9dito 4.718 6.458 4.718 6.458 Deuda por intereses 133<span class=\"ls0_1\"> </span>41<span class=\"ls0_1\"> </span>133<span class=\"ls0_1\"> </span>41<span class=\"ls0_1\"> </span>Deuda con organismos oficiales 1.753 2.902 1.753 2.435 Obligaciones y bonos 405<span class=\"ls0_1\"> </span>405<span class=\"ls0_1\"> </span>405<span class=\"ls0_1\"> </span>405<span class=\"ls0_1\"> </span>Otras deudas 73<span class=\"ls0_1\"> </span>260<span class=\"ls0_1\"> </span>73<span class=\"ls0_1\"> </span>260<span class=\"ls0_1\"> </span>Total 7.966 13.292 7.966 12.825 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "21.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>DE<span class=\"__1 _3\"></span>UDA<span class=\"__1 _b\"></span> FINA<span class=\"__1 _b\"></span>NCIE<span class=\"__1 _3\"></span>RA<span class=\"__1 _b\"></span> </span>El <span class=\"__1 _2\"></span>detalle <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>deu<span class=\"__1 _2\"></span>das <span class=\"__1 _2\"></span>financieras <span class=\"__1 _9\"></span>no <span class=\"__1 _2\"></span>corr<span class=\"__1 _2\"></span>ientes <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>corrientes <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>Grupo <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>31 <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>diciembre <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>2024 <span class=\"__1 _9\"></span><span class=\"lse\">y <span class=\"__1 _2\"></span><span class=\"ls8\">202</span></span>3 es el siguiente:<span class=\"__1 _2\"></span> Des<span class=\"__1 _b\"></span>glos<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>deud<span class=\"__1 _3\"></span>as<span class=\"__1 _3\"></span> no<span class=\"__1 _3\"></span> c<span class=\"__1 _b\"></span>orr<span class=\"__1 _b\"></span>ient<span class=\"__1 _3\"></span>es:<span class=\"ff2_1\"> <span class=\"__1 _b\"></span> </span>Desglose deuda financiera no corriente (Miles de Euros) 31/12/2024 31/12/2023 Deudas con entidades de cr\u00e9dito 14.116 - Obligaciones y otros valores negociables 16.831 16.769 Deuda financiera con organismos oficiales 8.918 10.267 Total 39.865 27.036 Des<span class=\"__1 _b\"></span>glos<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>deud<span class=\"__1 _3\"></span>as<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>orr<span class=\"__1 _b\"></span>ien<span class=\"__1 _3\"></span>tes<span class=\"__1 _b\"></span>: Desglose deuda financiera corriente (Miles de Euros) 31/12/2024 31/12/2023 Deudas con entidades de cr\u00e9dito 5.808 9.985 Obligaciones y otros valores negociables 405<span class=\"ls0_1\"> </span>405<span class=\"ls0_1\"> </span>Deuda financiera con organismos oficiales 1.753 2.435 Total 7.966 12.825 21.1<span class=\"ls0_1\"> De<span class=\"__1 _b\"></span>udas<span class=\"__1 _3\"></span> co<span class=\"__1 _b\"></span>n en<span class=\"__1 _b\"></span>tida<span class=\"__1 _b\"></span>des <span class=\"__1 _b\"></span>de c<span class=\"__1 _b\"></span>r\u00e9di<span class=\"__1 _b\"></span>to </span>Las <span class=\"__1 _b\"></span>deudas <span class=\"__1 _b\"></span>no <span class=\"__1 _b\"></span>corrientes <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>corrientes <span class=\"__1 _b\"></span>est\u00e1n <span class=\"__1 _14\"></span>c<span class=\"__1 _2\"></span>ompuestas<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>pr\u00e9stamos <span class=\"__1 _b\"></span>bancarios <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>p\u00f3lizas <span class=\"__1 _14\"></span>de<span class=\"__1 _9\"></span> <span class=\"__1 _b\"></span>cr\u00e9dito, <span class=\"__1 _b\"></span>seg\u00fan se muestra en el cuadro si<span class=\"__1 _2\"></span>guiente al 31 de dici<span class=\"__1 _2\"></span>embre de <span class=\"__1 _2\"></span>2<span class=\"__1 _2\"></span>024 y 2023:<span class=\"__1 _2\"></span><span class=\"ff4 fs4\"> </span>N\u00ba de productos Vtos 31/12/2024 N\u00ba de productos Vtos 31/12/2023 Pr\u00e9stamos bancarios 1 2029<span class=\"ls0_1\"> </span>14.116 - - Total deuda no corriente 1 14.116 - - Pr\u00e9stamos bancarios 1 884<span class=\"ls0_1\"> </span>2 3.226 P\u00f3lizas de cr\u00e9dito 7 4.718 7 6.458 Deudas por intereses y otras deudas - 206<span class=\"ls0_1\"> </span>- 301<span class=\"ls0_1\"> </span>Total deuda corriente 8 5.808 9 9.985 Deuda no corriente<span class=\"__1 _2\"></span> En <span class=\"__1 _2\"></span>2024 el <span class=\"__1 _2\"></span>Grupo ha <span class=\"__1 _2\"></span>contratado un <span class=\"__1 _2\"></span>nuevo pr\u00e9stamo<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>bancario por importe de <span class=\"__1 _2\"></span>15.000 miles <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>euro<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>a tipo <span class=\"__1 _2\"></span>de inter\u00e9s fi<span class=\"__1 _b\"></span>j<span class=\"__1 _2\"></span>o y a u<span class=\"__1 _3\"></span>n plazo de<span class=\"__1 _3\"></span> cinco a\u00f1o<span class=\"__1 _3\"></span>s con uno de<span class=\"__1 _3\"></span> caren<span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ia. Deuda corriente<span class=\"__1 _2\"></span> Las deudas corrientes c<span class=\"__1 _2\"></span>on entidades de cr<span class=\"__1 _2\"></span>\u00e9dito se desglosa<span class=\"__1 _2\"></span>n de la siguiente <span class=\"__1 _2\"></span>forma<span class=\"__1 _2\"></span>: Desglose deuda corriente con entidades de cr\u00e9dito (Miles de Euros) 31/12/2024 31/12/2023 Pr\u00e9stamos bancarios 884<span class=\"ls0_1\"> </span>3.226 P\u00f3lizas de cr\u00e9dito 4.718 6.458 Deudas por intereses y otras deudas 206<span class=\"ls0_1\"> </span>301<span class=\"ls0_1\"> </span>Total 5.808 9.985 A 31 de diciembre d<span class=\"__1 _2\"></span>e 2024 s<span class=\"__1 _2\"></span>olo hay un pr\u00e9stam<span class=\"__1 _2\"></span>o bancario q<span class=\"__1 _2\"></span>ue est\u00e1 sujeto<span class=\"__1 _2\"></span> a un tipo fijo de<span class=\"__1 _2\"></span>l 3,10%.<span class=\"__1 _2\"></span> Algunas <span class=\"__1 _b\"></span>p\u00f3lizas <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cr\u00e9dito <span class=\"__1 _b\"></span>tienen <span class=\"__1 _b\"></span>pr\u00f3rroga <span class=\"__1 _b\"></span>t\u00e1cit<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>si <span class=\"__1 _b\"></span>bien <span class=\"__1 _b\"></span>la <span class=\"__1 _14\"></span>m<span class=\"__1 _2\"></span>ayor\u00eda <span class=\"__1 _b\"></span>son <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>renovaci\u00f3n <span class=\"__1 _b\"></span>anual. <span class=\"__1 _b\"></span>A <span class=\"__1 _b\"></span>31 <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>diciembre<span class=\"__1 _2\"></span> de <span class=\"ls0_1\">2024, e<span class=\"__1 _2\"></span>l Grupo tiene <span class=\"__1 _2\"></span>firmadas <span class=\"__1 _2\"></span>7 p\u00f3lizas d<span class=\"__1 _2\"></span>e cr\u00e9dito (<span class=\"__1 _2\"></span>7 p\u00f3lizas de cr<span class=\"__1 _2\"></span>\u00e9dito a d<span class=\"__1 _2\"></span>iciembre de 202<span class=\"__1 _2\"></span>3) p<span class=\"__1 _2\"></span>or un l\u00edmit<span class=\"__1 _2\"></span>e </span>total <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>1<span class=\"__1 _2\"></span>9.500 <span class=\"__1 _2\"></span>miles <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>eur<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>(<span class=\"__1 _2\"></span><span class=\"ls8\">14.500</span> <span class=\"__1 _2\"></span>mi<span class=\"__1 _2\"></span>les <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>euros<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>202<span class=\"__1 _2\"></span>3<span class=\"ls12\">).</span> <span class=\"__1 _2\"></span>P\u00f3lizas <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>repr<span class=\"__1 _2\"></span>esentan <span class=\"__1 _2\"></span>aproxima<span class=\"__1 _2\"></span>damente el <span class=\"__1 _10\"></span><span class=\"ls8\">24%</span> <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _10\"></span>l\u00edmite <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>isponible <span class=\"__1 _c\"></span>est\u00e1n <span class=\"__1 _10\"></span>sujetas <span class=\"__1 _c\"></span>a <span class=\"__1 _10\"></span>inter\u00e9s <span class=\"__1 _10\"></span>v<span class=\"__1 _2\"></span>ariable <span class=\"__1 _10\"></span>consist<span class=\"__1 _2\"></span>ente <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>Eur<span class=\"__1 _2\"></span>ibor <span class=\"__1 _10\"></span>m\u00e1s <span class=\"__1 _c\"></span>un <span class=\"__1 _10\"></span>diferencia<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>que oscila entre el 1,75% y el 2,<span class=\"ls8\">75</span>%. Las dem\u00e1s est\u00e1n sujetas a <span class=\"__1 _3\"></span>tipo de inter\u00e9s fijo, que oscila entre el 1,20% <span class=\"__1 _3\"></span>y el 1,75%. Los tipos de inter\u00e9s ef<span class=\"__1 _2\"></span>ectivos a 31 de <span class=\"__1 _2\"></span>diciembre son:<span class=\"__1 _2\"></span> Tipos de inter\u00e9s efectivo 31/12/2024 31/12/2023 Descubiertos bancarios n/a n/a Pr\u00e9stamos bancarios 3,10% 2,96% P\u00f3lizas de cr\u00e9dito 5,18% 4,69% Descuento de efectos n/a n/a La exposici\u00f3n del <span class=\"__1 _b\"></span>Grupo a las deudas <span class=\"__1 _b\"></span>fi<span class=\"__1 _2\"></span>nancieras a <span class=\"__1 _3\"></span>tipo variable a <span class=\"__1 _b\"></span>3<span class=\"__1 _2\"></span>1 de <span class=\"__1 _b\"></span>dic<span class=\"__1 _2\"></span>iembre de 2024<span class=\"__1 _2\"></span> es <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> 2.894 <span class=\"__1 _3\"></span>miles de euros (2.991 m<span class=\"__1 _2\"></span>iles de euros<span class=\"__1 _2\"></span> en 2023), refere<span class=\"__1 _2\"></span>nciad<span class=\"__1 _2\"></span>o principalmente a<span class=\"__1 _2\"></span>l Euribor a tres meses.<span class=\"__1 _2\"></span> En <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>tabla <span class=\"__1 _9\"></span>siguie<span class=\"__1 _2\"></span>nte <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>pr<span class=\"__1 _2\"></span>esenta <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>onciliaci\u00f3n <span class=\"__1 _9\"></span>del <span class=\"__1 _10\"></span>movimiento <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>pasivos <span class=\"__1 _9\"></span>financieros <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>flujos <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e efectivo de<span class=\"__1 _2\"></span> las <span class=\"__1 _2\"></span>actividades <span class=\"__1 _2\"></span>de f<span class=\"__1 _2\"></span>inanciaci\u00f3n, <span class=\"__1 _2\"></span>incluyendo <span class=\"__1 _2\"></span>tanto los<span class=\"__1 _2\"></span> derivad<span class=\"__1 _2\"></span>os de <span class=\"__1 _2\"></span>flujos <span class=\"__1 _2\"></span>de efectivo <span class=\"__1 _2\"></span>como <span class=\"__1 _2\"></span>los que<span class=\"__1 _2\"></span> no implican flujos de <span class=\"__1 _2\"></span>efectivo (tales como rec<span class=\"__1 _2\"></span>lasificaciones entre<span class=\"__1 _2\"></span> no co<span class=\"__1 _2\"></span>rriente y<span class=\"__1 _2\"></span> corriente)<span class=\"__1 _22\"> </span>Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31/12/2023 Flujos de Efectivo Reclasificaci\u00f3n a corto plazo Otros 31/12/2024 Pr\u00e9stamos bancarios no corriente - 15.000 (884) - 14.116 Pr\u00e9stamos bancarios corriente 3.226 (3.230) 884<span class=\"ls0_1\"> </span>4 884<span class=\"ls0_1\"> </span>Obligaciones y otros valores negociables no corriente 16.769 - - 62<span class=\"ls0_1\"> </span>16.831 Obligaciones y otros valores negociables corriente 405<span class=\"ls0_1\"> </span>(810) - 810<span class=\"ls0_1\"> </span>405<span class=\"ls0_1\"> </span>P\u00f3lizas de cr\u00e9dito 6.458 (938) - (802) 4.718 Deudas por intereses y otras deudas 301<span class=\"ls0_1\"> </span>- - (95) 206<span class=\"ls0_1\"> </span>Deuda financiera con organismos oficiales no corriente 10.267 414<span class=\"ls0_1\"> </span>(1.745) (18) 8.918 Deuda financiera con organismos oficiales corriente 2.435 (2.466) 1.745 39<span class=\"ls0_1\"> </span>1.753 Deuda por arrendamientos a no corriente 1.828 - (1.197) 732<span class=\"ls0_1\"> </span>1.363 Deuda por arrendamientos a corriente 1.980 (2.115) 1.197 819<span class=\"ls0_1\"> </span>1.881 Total pasivos por actividades de financiaci\u00f3n 43.669 5.855 - 1.551 51.075 Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31<span class=\"ls0_1\">/12/2022 </span>Flujos<span class=\"ls0_1\"> de </span>Efectivo Reclasificaci\u00f3n a corto plazo Otros 31<span class=\"ls0_1\">/12/2023 </span>Pr\u00e9stamos bancarios no corriente 231<span class=\"ls0_1\"> </span>- (<span class=\"ls3\">231)</span> - - Pr\u00e9stamos bancarios corriente 4.430 (1.439) 231<span class=\"ls0_1\"> </span>4 3.226 Obligaciones y otros valores negociables no corriente 16.709 - - 60<span class=\"ls0_1\"> </span>16.769 Obligaciones y otros valores negociables corriente 405<span class=\"ls0_1\"> </span>(810) - 810<span class=\"ls0_1\"> </span>405<span class=\"ls0_1\"> </span>P\u00f3lizas de cr\u00e9dito 3.506 3.066 - (114) 6.458 Efectos y certificaciones descontados y l\u00edneas COMEX 721<span class=\"ls0_1\"> </span>(721) - - - Deudas por intereses y otras deudas 272<span class=\"ls0_1\"> </span>(1<span class=\"ls0_1\">) </span>- 30<span class=\"ls0_1\"> </span>301<span class=\"ls0_1\"> </span>Deuda financiera con organismos oficiales no corriente 8.943 4.842 (2.263) (1.255) 10.267 Deuda financiera con organismos oficiales corriente 3.791 (4.084) 2.263 465<span class=\"ls0_1\"> </span>2.435 Deuda por arrendamientos a no corriente 2.014 - (1.457) 1.271 1.828 Deuda por arrendamientos a corriente 1.608 (2.006) 1.457 921<span class=\"ls0_1\"> </span>1.980 Total pasivos por actividades de financiaci\u00f3n 42.630 (1.153) - 2.192 43.669 21.2<span class=\"ls0_1\"> Ob<span class=\"__1 _3\"></span>lig<span class=\"__1 _b\"></span>aci<span class=\"__1 _b\"></span>ones <span class=\"__1 _b\"></span>y O<span class=\"__1 _3\"></span>tro<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>val<span class=\"__1 _b\"></span>ore<span class=\"__1 _b\"></span>s ne<span class=\"__1 _3\"></span>goc<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span>ble<span class=\"__1 _b\"></span>s </span>En 2015, la socieda<span class=\"__1 _2\"></span>d dominante emit<span class=\"__1 _2\"></span>i\u00f3 bonos simples<span class=\"__1 _2\"></span> por importe de 1<span class=\"__1 _2\"></span>7.000 miles<span class=\"__1 _2\"></span> de euros para fortalecer<span class=\"__1 _2\"></span> su posici\u00f3n financiera<span class=\"__1 _2\"></span> y ampliar su perfil<span class=\"__1 _2\"></span> de vencimient<span class=\"__1 _2\"></span>os.<span class=\"__1 _2\"></span> Los principales t\u00e9rmi<span class=\"__1 _2\"></span>nos y <span class=\"__1 _2\"></span>condiciones de la emis<span class=\"__1 _2\"></span>i\u00f3n fueron los si<span class=\"__1 _2\"></span>guientes:<span class=\"__1 _2\"></span> - <span class=\"__1 _18\"> </span>Imp<span class=\"__1 _b\"></span>orte<span class=\"__1 _3\"></span> n<span class=\"__1 _3\"></span>omi<span class=\"__1 _b\"></span>nal<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>la<span class=\"__1 _b\"></span> emis<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>17.0<span class=\"__1 _b\"></span>00 m<span class=\"__1 _b\"></span>ile<span class=\"__1 _3\"></span>s d<span class=\"__1 _b\"></span>e eu<span class=\"__1 _b\"></span>ros; - <span class=\"__1 _18\"> </span>Pl<span class=\"__1 _3\"></span>azo<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>ven<span class=\"__1 _b\"></span>cimi<span class=\"__1 _b\"></span>ento<span class=\"__1 _b\"></span>: 12<span class=\"__1 _b\"></span> a\u00f1o<span class=\"__1 _b\"></span>s des<span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> l<span class=\"__1 _3\"></span>a f<span class=\"__1 _b\"></span>echa<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e d<span class=\"__1 _b\"></span>esem<span class=\"__1 _b\"></span>bol<span class=\"__1 _b\"></span>so de<span class=\"__1 _b\"></span> la<span class=\"__1 _3\"></span> em<span class=\"__1 _b\"></span>isi\u00f3<span class=\"__1 _b\"></span>n;<span class=\"__1 _22\"> </span>La <span class=\"__1 _d\"></span>em<span class=\"__1 _b\"></span>isi\u00f3<span class=\"__1 _b\"></span>n <span class=\"__1 _8\"> </span>t<span class=\"__1 _3\"></span>uvo<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>com<span class=\"__1 _b\"></span>o <span class=\"__1 _d\"></span>dest<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>at<span class=\"__1 _3\"></span>ari<span class=\"__1 _b\"></span>o <span class=\"__1 _d\"> </span>un <span class=\"__1 _d\"></span>\u00fani<span class=\"__1 _b\"></span>co <span class=\"__1 _d\"></span>inve<span class=\"__1 _b\"></span>rsor <span class=\"__1 _d\"></span>cu<span class=\"__1 _b\"></span>ali<span class=\"__1 _b\"></span>fica<span class=\"__1 _3\"></span>do <span class=\"__1 _d\"></span>es<span class=\"__1 _3\"></span>pa<span class=\"__1 _3\"></span>\u00f1ol<span class=\"__1 _b\"></span>, <span class=\"__1 _d\"></span>a <span class=\"__1 _d\"> </span>t<span class=\"__1 _2\"></span>rav<span class=\"__1 _3\"></span>\u00e9s<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>una <span class=\"__1 _d\"></span>co<span class=\"__1 _3\"></span>lo<span class=\"__1 _3\"></span>cac<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n pri<span class=\"__1 _b\"></span>vada<span class=\"__1 _b\"></span>; - <span class=\"__1 _18\"> </span>Los<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>bon<span class=\"__1 _b\"></span>os <span class=\"__1 _10\"></span>se <span class=\"__1 _10\"></span>em<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>ron<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>a <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>par <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>con <span class=\"__1 _9\"></span>un <span class=\"__1 _10\"></span>val<span class=\"__1 _b\"></span>or <span class=\"__1 _10\"></span>nom<span class=\"__1 _b\"></span>inal<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>un<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>ari<span class=\"__1 _b\"></span>o <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>100 <span class=\"__1 _10\"></span>mil<span class=\"__1 _b\"></span>es <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>eu<span class=\"__1 _3\"></span>ros,<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>rep<span class=\"__1 _b\"></span>rese<span class=\"__1 _b\"></span>ntad<span class=\"__1 _b\"></span>os me<span class=\"__1 _3\"></span>di<span class=\"__1 _3\"></span>an<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span> an<span class=\"__1 _b\"></span>otac<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s e<span class=\"__1 _b\"></span>n cue<span class=\"__1 _b\"></span>nta.<span class=\"__1 _3\"></span> - <span class=\"__1 _18\"> </span>Los<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>bo<span class=\"__1 _b\"></span>nos <span class=\"__1 _b\"></span>d<span class=\"__1 _3\"></span>eve<span class=\"__1 _b\"></span>ngar<span class=\"__1 _3\"></span>\u00e1n<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>un<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>int<span class=\"__1 _b\"></span>er\u00e9s <span class=\"__1 _14\"></span>fi<span class=\"__1 _b\"></span>jo <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span>l <span class=\"__1 _14\"></span>4,75<span class=\"__1 _b\"></span>% <span class=\"__1 _b\"></span>nom<span class=\"__1 _b\"></span>ina<span class=\"__1 _3\"></span>l <span class=\"__1 _14\"></span>anua<span class=\"__1 _b\"></span>l <span class=\"__1 _b\"></span>pa<span class=\"__1 _3\"></span>ga<span class=\"__1 _3\"></span>der<span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>po<span class=\"__1 _3\"></span>r <span class=\"__1 _b\"></span>an<span class=\"__1 _b\"></span>ual<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>ade<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>ve<span class=\"__1 _b\"></span>ncida<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>a <span class=\"__1 _14\"></span>cont<span class=\"__1 _b\"></span>ar de<span class=\"__1 _3\"></span>sde<span class=\"__1 _b\"></span> la <span class=\"__1 _b\"></span>fech<span class=\"__1 _3\"></span>a d<span class=\"__1 _b\"></span>e de<span class=\"__1 _b\"></span>semb<span class=\"__1 _3\"></span>ol<span class=\"__1 _b\"></span>so; - <span class=\"__1 _18\"> </span>La <span class=\"__1 _10\"></span>Soci<span class=\"__1 _3\"></span>ed<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>respo<span class=\"__1 _b\"></span>nder<span class=\"__1 _3\"></span>\u00e1 <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>sus <span class=\"__1 _c\"></span>obl<span class=\"__1 _b\"></span>iga<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>es <span class=\"__1 _c\"></span>de<span class=\"__1 _3\"></span>riv<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>as <span class=\"__1 _c\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>los <span class=\"__1 _c\"></span>bon<span class=\"__1 _b\"></span>os <span class=\"__1 _c\"></span>con <span class=\"__1 _c\"></span>tod<span class=\"__1 _b\"></span>o <span class=\"__1 _d\"></span>su <span class=\"__1 _10\"></span>patr<span class=\"__1 _3\"></span>im<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>y <span class=\"__1 _d\"></span>no<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>se ot<span class=\"__1 _3\"></span>org<span class=\"__1 _b\"></span>ar\u00e1 <span class=\"__1 _3\"></span>ni<span class=\"__1 _3\"></span>ng<span class=\"__1 _3\"></span>un<span class=\"__1 _3\"></span>a g<span class=\"__1 _b\"></span>aran<span class=\"__1 _b\"></span>t\u00eda <span class=\"__1 _3\"></span>esp<span class=\"__1 _b\"></span>ec\u00edfi<span class=\"__1 _b\"></span>ca; - <span class=\"__1 _18\"> </span>Los<span class=\"__1 _3\"></span> t\u00e9<span class=\"__1 _b\"></span>rmin<span class=\"__1 _b\"></span>os <span class=\"__1 _3\"></span>y co<span class=\"__1 _b\"></span>ndic<span class=\"__1 _3\"></span>io<span class=\"__1 _b\"></span>nes <span class=\"__1 _b\"></span>de l<span class=\"__1 _b\"></span>os b<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>se r<span class=\"__1 _3\"></span>ig<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span> p<span class=\"__1 _3\"></span>or <span class=\"__1 _b\"></span>la l<span class=\"__1 _b\"></span>ey e<span class=\"__1 _3\"></span>spa<span class=\"__1 _b\"></span>\u00f1ola<span class=\"__1 _b\"></span>; - <span class=\"__1 _18\"> </span>La <span class=\"__1 _b\"></span>soc<span class=\"__1 _3\"></span>i<span class=\"ls2\">edad <span class=\"__1 _b\"></span><span class=\"ls0_1\">dom<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>ant<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>sol<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>t\u00f3 <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>inc<span class=\"__1 _3\"></span>orp<span class=\"__1 _b\"></span>oraci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>lo<span class=\"__1 _b\"></span>s b<span class=\"__1 _b\"></span>onos <span class=\"__1 _b\"></span>al<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>Merca<span class=\"__1 _b\"></span>do <span class=\"__1 _b\"></span>Alt<span class=\"__1 _b\"></span>erna<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>vo <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>Ren<span class=\"__1 _b\"></span>ta <span class=\"__1 _b\"></span>Fija<span class=\"__1 _b\"></span> (<span class=\"__1 _3\"></span>MA<span class=\"__1 _3\"></span>RF)<span class=\"__1 _3\"></span> </span></span>con<span class=\"__1 _b\"></span> fech<span class=\"__1 _b\"></span>a 7 <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>juli<span class=\"__1 _b\"></span>o de<span class=\"__1 _b\"></span> <span class=\"ls2\">2015<span class=\"__1 _2\"></span></span>. 21.3<span class=\"ls0_1\"> De<span class=\"__1 _b\"></span>uda <span class=\"__1 _3\"></span>fi<span class=\"__1 _3\"></span>nan<span class=\"__1 _b\"></span>cier<span class=\"__1 _b\"></span>a co<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>orga<span class=\"__1 _b\"></span>nism<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>p\u00fabl<span class=\"__1 _3\"></span>ic<span class=\"__1 _3\"></span>os </span>Dentro <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>este <span class=\"__1 _7\"> </span>concepto <span class=\"__1 _7\"> </span>se <span class=\"__1 _7\"> </span>recoge <span class=\"__1 _7\"> </span>principalment<span class=\"__1 _2\"></span>e <span class=\"__1 _7\"> </span>la  fi<span class=\"__1 _2\"></span>nanciaci\u00f3n <span class=\"__1 _7\"> </span>obtenida <span class=\"__1 _7\"> </span>de <span class=\"__1 _19\"> </span>organismos <span class=\"__1 _7\"> </span>oficia<span class=\"__1 _2\"></span>les consistente <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>pr\u00e9stamos <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>anticipos <span class=\"__1 _2\"></span>reembolsabl<span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>sin <span class=\"__1 _2\"></span>intereses <span class=\"__1 _2\"></span>(o <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>interese<span class=\"__1 _2\"></span>s <span class=\"__1 _2\"></span>notablemente <span class=\"__1 _2\"></span>infer<span class=\"__1 _2\"></span>iores a los de <span class=\"__1 _2\"></span>mercado), <span class=\"__1 _2\"></span>reintegrables <span class=\"__1 _2\"></span>en siete <span class=\"__1 _2\"></span>a\u00f1os, d<span class=\"__1 _2\"></span>espu\u00e9s <span class=\"__1 _2\"></span>de tres de c<span class=\"__1 _2\"></span>arencia, <span class=\"__1 _2\"></span>cuyo objeto <span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>la financiac<span class=\"__1 _2\"></span>i\u00f3n de proyectos de inves<span class=\"__1 _2\"></span>tigaci\u00f3n y desarro<span class=\"__1 _2\"></span>llo.<span class=\"__1 _2\"></span> Al 31 <span class=\"__1 _3\"></span>de diciembre de 2024, el Grupo manten\u00eda saldos por deuda con organismos oficiales por importe total de <span class=\"__1 _2\"></span><span class=\"ls0_1\">10.<span class=\"__1 _2\"></span>671 <span class=\"__1 _9\"></span>miles <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>euros <span class=\"__1 _9\"></span>calculado <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>base <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>flujos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>efectivo <span class=\"__1 _9\"></span>descontados <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>u<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>tipo <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>Euribor <span class=\"__1 _9\"></span>m\u00e1s <span class=\"__1 _2\"></span>un<span class=\"__1 _2\"></span> </span>diferencial <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>n <span class=\"__1 _b\"></span>f<span class=\"__1 _2\"></span>unci\u00f3n del <span class=\"__1 _b\"></span>riesgo del <span class=\"__1 _b\"></span>Grupo (12.702 miles <span class=\"__1 _b\"></span>de euros <span class=\"__1 _b\"></span>en 2023), <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>lo<span class=\"__1 _2\"></span>s <span class=\"__1 _b\"></span>que 8.918 miles <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>euros son deuda no corrient<span class=\"__1 _2\"></span>e (10.267 <span class=\"__1 _2\"></span>miles de euros<span class=\"__1 _2\"></span> en 2023) y <span class=\"__1 _2\"></span>1.753 miles de euros s<span class=\"__1 _2\"></span>on deuda corr<span class=\"__1 _2\"></span>iente (2<span class=\"__1 _2\"></span>.435 miles de euros en 202<span class=\"__1 _2\"></span>3<span class=\"ls12\">).</span> El calendario de amortizac<span class=\"__1 _2\"></span>iones de l<span class=\"__1 _2\"></span>a part<span class=\"__1 _2\"></span>e no corriente de <span class=\"__1 _2\"></span>las ayudas oficiales <span class=\"__1 _2\"></span>es como sigue:<span class=\"__1 _2\"></span> Calendario de amortizaci\u00f3n (Miles de Euros) 31/12/2024 31/12/2023 2025<span class=\"ls0_1\"> </span>- 1.712 2026<span class=\"ls0_1\"> </span>1.720 1.729 2027<span class=\"ls0_1\"> </span>1.823 1.832 2028<span class=\"ls0_1\"> </span>1.305 1.250 2029 y siguientes 4.070 3.744 Total 8.918 10.267 21.4<span class=\"ls0_1\"> V<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>or <span class=\"__1 _b\"></span>Razon<span class=\"__1 _3\"></span>abl<span class=\"__1 _b\"></span>e </span>El valor razonable y el <span class=\"__1 _3\"></span>valor en libros de las deudas <span class=\"__1 _3\"></span>financieras no corrientes y corrientes a 31 de diciembre de <span class=\"ls0_1\">2024 y 202<span class=\"__1 _2\"></span>3, es como sigue:</span><div class=\"c w103 h28 gs186\"><div class=\"t_1 m0_1 x2c hc y107 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Valor razonable </div></div><div class=\"c w8d h28 gs187\"><div class=\"t_1 m0_1 x29 hc y107 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Valor en libros </div></div><div class=\"c w102 h4c gs188\"><div class=\"t_1 m0_1 xc ha y3f1 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Valor razonabl<span class=\"__1 _3\"></span>e y <span class=\"__1 _b\"></span>valor e<span class=\"__1 _3\"></span>n libros <span class=\"__1 _b\"></span>deuda </div><div class=\"t_1 m0_1 xc ha y34 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">financiera (Miles de Euros) </div></div><div class=\"c w75 h4c gs189\"><div class=\"t_1 m0_1 x6b hc y3a1 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c w78 h4c gs18a\"><div class=\"t_1 m0_1 x6b hc y3a1 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c w75 h4c gs18b\"><div class=\"t_1 m0_1 x6b hc y3a1 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c w78 h4c gs18c\"><div class=\"t_1 m0_1 x6b hc y3a1 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c w102 h9 gs18d\"><div class=\"t_1 m0_1 xc hc y103 ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">No corriente </div></div><div class=\"c w102 h16 gs18e\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Pr\u00e9stamos Bancarios </div></div><div class=\"c w75 h16 gs18f\"><div class=\"t_1 m0_1 x38 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">14.116 </div></div><div class=\"c w78 h16 gs190\"><div class=\"t_1 m0_1 xae he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w75 h16 gs191\"><div class=\"t_1 m0_1 x38 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">14.116 </div></div><div class=\"c w78 h16 gs192\"><div class=\"t_1 m0_1 xae he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w102 h18 gs193\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deuda con organismos oficiales </div></div><div class=\"c w75 h18 gs194\"><div class=\"t_1 m0_1 x38 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">10.299 </div></div><div class=\"c w78 h18 gs195\"><div class=\"t_1 m0_1 x38 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">12.039 </div></div><div class=\"c w75 h18 gs196\"><div class=\"t_1 m0_1 x2b he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">8.918 </div></div><div class=\"c w78 h18 gs197\"><div class=\"t_1 m0_1 x38 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">10.267 </div></div><div class=\"c w102 h16 gs198\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Obligaciones y bonos </div></div><div class=\"c w75 h16 gs199\"><div class=\"t_1 m0_1 x38 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">17.000 </div></div><div class=\"c w78 h16 gs19a\"><div class=\"t_1 m0_1 x38 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">17.000 </div></div><div class=\"c w75 h16 gs19b\"><div class=\"t_1 m0_1 x38 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">16.831 </div></div><div class=\"c w78 h16 gs19c\"><div class=\"t_1 m0_1 x38 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">16.769 </div></div><div class=\"c w102 h16 gs19d\"><div class=\"t_1 m0_1 xc hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c w75 h16 gs19e\"><div class=\"t_1 m0_1 x38 hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">41.415 </div></div><div class=\"c w78 h16 gs19f\"><div class=\"t_1 m0_1 x38 hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">29.039 </div></div><div class=\"c w75 h16 gs1a0\"><div class=\"t_1 m0_1 x38 hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">39.865 </div></div><div class=\"c w78 h16 gs1a1\"><div class=\"t_1 m0_1 x38 hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">27.036 </div></div><div class=\"c w102 h28 gs1a2\"><div class=\"t_1 m0_1 xc hc y103 ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Corriente </div></div><div class=\"c w102 h16 gs1a3\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Pr\u00e9stamos Bancarios </div></div><div class=\"c w75 h16 gs1a4\"><div class=\"t_1 m0_1 x37 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">884<span class=\"ls0_1\"> </span></div></div><div class=\"c w78 h16 gs1a5\"><div class=\"t_1 m0_1 x2b he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">3.226 </div></div><div class=\"c w75 h16 gs1a6\"><div class=\"t_1 m0_1 x37 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">884<span class=\"ls0_1\"> </span></div></div><div class=\"c w78 h16 gs1a7\"><div class=\"t_1 m0_1 x2b he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">3.226 </div></div><div class=\"c w102 h16 gs1a8\"><div class=\"t_1 m0_1 xc he y58 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00f3lizas de cr\u00e9dito </div></div><div class=\"c w75 h16 gs1a9\"><div class=\"t_1 m0_1 x2b he y58 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">4.718 </div></div><div class=\"c w78 h16 gs1aa\"><div class=\"t_1 m0_1 x2b he y58 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">6.458 </div></div><div class=\"c w75 h16 gs1ab\"><div class=\"t_1 m0_1 x2b he y58 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">4.718 </div></div><div class=\"c w78 h16 gs1ac\"><div class=\"t_1 m0_1 x2b he y58 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">6.458 </div></div><div class=\"c w102 h17 gs1ad\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deuda por intereses </div></div><div class=\"c w75 h17 gs1ae\"><div class=\"t_1 m0_1 x37 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">133<span class=\"ls0_1\"> </span></div></div><div class=\"c w78 h17 gs1af\"><div class=\"t_1 m0_1 x63 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">41<span class=\"ls0_1\"> </span></div></div><div class=\"c w75 h17 gs1b0\"><div class=\"t_1 m0_1 x37 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">133<span class=\"ls0_1\"> </span></div></div><div class=\"c w78 h17 gs1b1\"><div class=\"t_1 m0_1 x36 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">41<span class=\"ls0_1\"> </span></div></div><div class=\"c w102 h16 gs1b2\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deuda con organismos oficiales </div></div><div class=\"c w75 h16 gs1b3\"><div class=\"t_1 m0_1 x2b he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.753 </div></div><div class=\"c w78 h16 gs1b4\"><div class=\"t_1 m0_1 x2b he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2.902 </div></div><div class=\"c w75 h16 gs1b5\"><div class=\"t_1 m0_1 x2b he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.753 </div></div><div class=\"c w78 h16 gs1b6\"><div class=\"t_1 m0_1 x2b he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2.435 </div></div><div class=\"c w102 h16 gs1b7\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Obligaciones y bonos </div></div><div class=\"c w75 h16 gs1b8\"><div class=\"t_1 m0_1 x37 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">405<span class=\"ls0_1\"> </span></div></div><div class=\"c w78 h16 gs1b9\"><div class=\"t_1 m0_1 x3a he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">405<span class=\"ls0_1\"> </span></div></div><div class=\"c w75 h16 gs1ba\"><div class=\"t_1 m0_1 x37 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">405<span class=\"ls0_1\"> </span></div></div><div class=\"c w78 h16 gs1bb\"><div class=\"t_1 m0_1 x37 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">405<span class=\"ls0_1\"> </span></div></div><div class=\"c w102 h16 gs1bc\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otras deudas </div></div><div class=\"c w75 h16 gs1bd\"><div class=\"t_1 m0_1 x36 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">73<span class=\"ls0_1\"> </span></div></div><div class=\"c w78 h16 gs1be\"><div class=\"t_1 m0_1 x3a he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">260<span class=\"ls0_1\"> </span></div></div><div class=\"c w75 h16 gs1bf\"><div class=\"t_1 m0_1 x36 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">73<span class=\"ls0_1\"> </span></div></div><div class=\"c w78 h16 gs1c0\"><div class=\"t_1 m0_1 x37 he y6a ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">260<span class=\"ls0_1\"> </span></div></div><div class=\"c w102 h16 gs1c1\"><div class=\"t_1 m0_1 xc hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c w75 h16 gs1c2\"><div class=\"t_1 m0_1 x2b hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">7.966 </div></div><div class=\"c w78 h16 gs1c3\"><div class=\"t_1 m0_1 x38 hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">13.292 </div></div><div class=\"c w75 h16 gs1c4\"><div class=\"t_1 m0_1 x2b hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">7.966 </div></div><div class=\"c w78 h16 gs1c5\"><div class=\"t_1 m0_1 x38 hc y6a ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">12.825 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "<div class=\"c w1_1 h0_1 gs15d\"><div class=\"t_1 m0_1 x6d h30 y7ae ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x7b h7 y5dc ff3 fs1_1 fc0_1 sc0_1 ls2 ws0_1\">21.1<span class=\"ls0_1\"> De<span class=\"__1 _b\"></span>udas<span class=\"__1 _3\"></span> co<span class=\"__1 _b\"></span>n en<span class=\"__1 _b\"></span>tida<span class=\"__1 _b\"></span>des <span class=\"__1 _b\"></span>de c<span class=\"__1 _b\"></span>r\u00e9di<span class=\"__1 _b\"></span>to </span></div><div class=\"t_1 m0_1 x2d h2_1 y5dd ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x2d h2_1 y5de ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">Las <span class=\"__1 _b\"></span>deudas <span class=\"__1 _b\"></span>no <span class=\"__1 _b\"></span>corrientes <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>corrientes <span class=\"__1 _b\"></span>est\u00e1n <span class=\"__1 _14\"></span>c<span class=\"__1 _2\"></span>ompuestas<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>pr\u00e9stamos <span class=\"__1 _b\"></span>bancarios <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>p\u00f3lizas <span class=\"__1 _14\"></span>de<span class=\"__1 _9\"></span> <span class=\"__1 _b\"></span>cr\u00e9dito, <span class=\"__1 _b\"></span>seg\u00fan </div><div class=\"t_1 m0_1 x2d h8 y5df ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">se muestra en el cuadro si<span class=\"__1 _2\"></span>guiente al 31 de dici<span class=\"__1 _2\"></span>embre de <span class=\"__1 _2\"></span>2<span class=\"__1 _2\"></span>024 y 2023:<span class=\"__1 _2\"></span><span class=\"ff4 fs4\"> </span></div><div class=\"t_1 m0_1 x6d h8 y7af ff4 fs4 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c wee h4a gs15e\"><div class=\"t_1 m0_1 x1d hc y3e9 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">N\u00ba de </div><div class=\"t_1 m0_1 x52 hc y83 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">productos </div></div><div class=\"c wef h4a gs15f\"><div class=\"t_1 m0_1 xc hc y3eb ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Vtos </div></div><div class=\"c w7a h4a gs160\"><div class=\"t_1 m0_1 xc hc y3eb ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c wf0 h4a gs161\"><div class=\"t_1 m0_1 x1d hc y3e9 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">N\u00ba de </div><div class=\"t_1 m0_1 x52 hc y83 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">productos </div></div><div class=\"c wf1 h4a gs162\"><div class=\"t_1 m0_1 xc hc y3eb ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Vtos </div></div><div class=\"c w7a h4a gs163\"><div class=\"t_1 m0_1 xc hc y3eb ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c wed h1d gs164\"><div class=\"t_1 m0_1 x117 h86 y98 ff8 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Pr\u00e9stamos bancarios </div></div><div class=\"c wee h1d gs165\"><div class=\"t_1 m0_1 xae hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">1 </div></div><div class=\"c wef h1d gs166\"><div class=\"t_1 m0_1 xc hc y98 ff3 fs5 fc0_1 sc0_1 ls3 ws0_1\">2029<span class=\"ls0_1\"> </span></div></div><div class=\"c w7a h1d gs167\"><div class=\"t_1 m0_1 x1b hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">14.116 </div></div><div class=\"c wf0 h1d gs168\"><div class=\"t_1 m0_1 x3b hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w7a h1d gs169\"><div class=\"t_1 m0_1 x21 hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c wed h16 gs16a\"><div class=\"t_1 m0_1 x5b ha y58 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Total deuda no corriente </div></div><div class=\"c wee h16 gs16b\"><div class=\"t_1 m0_1 xae hc y58 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">1 </div></div><div class=\"c w7a h16 gs16c\"><div class=\"t_1 m0_1 x1b hc y58 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">14.116 </div></div><div class=\"c wf0 h16 gs16d\"><div class=\"t_1 m0_1 x3b hc y58 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w7a h16 gs16e\"><div class=\"t_1 m0_1 x21 hc y58 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c wed h28 gs16f\"><div class=\"t_1 m0_1 x117 h86 y103 ff8 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Pr\u00e9stamos bancarios </div></div><div class=\"c wee h28 gs170\"><div class=\"t_1 m0_1 xae hc y103 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">1 </div></div><div class=\"c w7a h28 gs171\"><div class=\"t_1 m0_1 x23 hc y103 ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">884<span class=\"ls0_1\"> </span></div></div><div class=\"c wf0 h28 gs172\"><div class=\"t_1 m0_1 xae hc y103 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">2 </div></div><div class=\"c w7a h28 gs173\"><div class=\"t_1 m0_1 x29 hc y103 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">3.226 </div></div><div class=\"c wed h9 gs174\"><div class=\"t_1 m0_1 x126 h86 y103 ff8 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">P\u00f3lizas de cr\u00e9dito </div></div><div class=\"c wee h9 gs175\"><div class=\"t_1 m0_1 xae hc y103 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">7 </div></div><div class=\"c w7a h9 gs176\"><div class=\"t_1 m0_1 x29 hc y103 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">4.718 </div></div><div class=\"c wf0 h9 gs177\"><div class=\"t_1 m0_1 xae hc y103 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">7 </div></div><div class=\"c w7a h9 gs178\"><div class=\"t_1 m0_1 x29 hc y103 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">6.458 </div></div><div class=\"c wed h28 gs179\"><div class=\"t_1 m0_1 x19 h86 y107 ff8 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Deudas por intereses y otras deudas </div></div><div class=\"c wee h28 gs17a\"><div class=\"t_1 m0_1 x3b hc y107 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w7a h28 gs17b\"><div class=\"t_1 m0_1 x23 hc y107 ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">206<span class=\"ls0_1\"> </span></div></div><div class=\"c wf0 h28 gs17c\"><div class=\"t_1 m0_1 x3b hc y107 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w7a h28 gs17d\"><div class=\"t_1 m0_1 x23 hc y107 ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">301<span class=\"ls0_1\"> </span></div></div><div class=\"c wed h16 gs17e\"><div class=\"t_1 m0_1 xfd ha y58 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Total deuda corriente </div></div><div class=\"c wee h16 gs17f\"><div class=\"t_1 m0_1 xae hc y58 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">8 </div></div><div class=\"c w7a h16 gs180\"><div class=\"t_1 m0_1 x29 hc y58 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">5.808 </div></div><div class=\"c wf0 h16 gs181\"><div class=\"t_1 m0_1 xae hc y58 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">9 </div></div><div class=\"c w7a h16 gs182\"><div class=\"t_1 m0_1 x29 hc y58 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">9.985 </div></div>Deuda no corriente<span class=\"__1 _2\"></span> En <span class=\"__1 _2\"></span>2024 el <span class=\"__1 _2\"></span>Grupo ha <span class=\"__1 _2\"></span>contratado un <span class=\"__1 _2\"></span>nuevo pr\u00e9stamo<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>bancario por importe de <span class=\"__1 _2\"></span>15.000 miles <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>euro<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>a tipo <span class=\"__1 _2\"></span>de inter\u00e9s fi<span class=\"__1 _b\"></span>j<span class=\"__1 _2\"></span>o y a u<span class=\"__1 _3\"></span>n plazo de<span class=\"__1 _3\"></span> cinco a\u00f1o<span class=\"__1 _3\"></span>s con uno de<span class=\"__1 _3\"></span> caren<span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ia. Deuda corriente<span class=\"__1 _2\"></span> Las deudas corrientes c<span class=\"__1 _2\"></span>on entidades de cr<span class=\"__1 _2\"></span>\u00e9dito se desglosa<span class=\"__1 _2\"></span>n de la siguiente <span class=\"__1 _2\"></span>forma<span class=\"__1 _2\"></span>: Desglose deuda corriente con entidades de cr\u00e9dito (Miles de Euros) 31/12/2024 31/12/2023 Pr\u00e9stamos bancarios 884<span class=\"ls0_1\"> </span>3.226 P\u00f3lizas de cr\u00e9dito 4.718 6.458 Deudas por intereses y otras deudas 206<span class=\"ls0_1\"> </span>301<span class=\"ls0_1\"> </span>Total 5.808 9.985 A 31 de diciembre d<span class=\"__1 _2\"></span>e 2024 s<span class=\"__1 _2\"></span>olo hay un pr\u00e9stam<span class=\"__1 _2\"></span>o bancario q<span class=\"__1 _2\"></span>ue est\u00e1 sujeto<span class=\"__1 _2\"></span> a un tipo fijo de<span class=\"__1 _2\"></span>l 3,10%.<span class=\"__1 _2\"></span> Algunas <span class=\"__1 _b\"></span>p\u00f3lizas <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>cr\u00e9dito <span class=\"__1 _b\"></span>tienen <span class=\"__1 _b\"></span>pr\u00f3rroga <span class=\"__1 _b\"></span>t\u00e1cit<span class=\"__1 _2\"></span>a <span class=\"__1 _b\"></span>si <span class=\"__1 _b\"></span>bien <span class=\"__1 _b\"></span>la <span class=\"__1 _14\"></span>m<span class=\"__1 _2\"></span>ayor\u00eda <span class=\"__1 _b\"></span>son <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>renovaci\u00f3n <span class=\"__1 _b\"></span>anual. <span class=\"__1 _b\"></span>A <span class=\"__1 _b\"></span>31 <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>diciembre<span class=\"__1 _2\"></span> de <span class=\"ls0_1\">2024, e<span class=\"__1 _2\"></span>l Grupo tiene <span class=\"__1 _2\"></span>firmadas <span class=\"__1 _2\"></span>7 p\u00f3lizas d<span class=\"__1 _2\"></span>e cr\u00e9dito (<span class=\"__1 _2\"></span>7 p\u00f3lizas de cr<span class=\"__1 _2\"></span>\u00e9dito a d<span class=\"__1 _2\"></span>iciembre de 202<span class=\"__1 _2\"></span>3) p<span class=\"__1 _2\"></span>or un l\u00edmit<span class=\"__1 _2\"></span>e </span>total <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>1<span class=\"__1 _2\"></span>9.500 <span class=\"__1 _2\"></span>miles <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>eur<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>(<span class=\"__1 _2\"></span><span class=\"ls8\">14.500</span> <span class=\"__1 _2\"></span>mi<span class=\"__1 _2\"></span>les <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>euros<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>202<span class=\"__1 _2\"></span>3<span class=\"ls12\">).</span> <span class=\"__1 _2\"></span>P\u00f3lizas <span class=\"__1 _9\"></span>que <span class=\"__1 _2\"></span>repr<span class=\"__1 _2\"></span>esentan <span class=\"__1 _2\"></span>aproxima<span class=\"__1 _2\"></span>damente el <span class=\"__1 _10\"></span><span class=\"ls8\">24%</span> <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _10\"></span>l\u00edmite <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>isponible <span class=\"__1 _c\"></span>est\u00e1n <span class=\"__1 _10\"></span>sujetas <span class=\"__1 _c\"></span>a <span class=\"__1 _10\"></span>inter\u00e9s <span class=\"__1 _10\"></span>v<span class=\"__1 _2\"></span>ariable <span class=\"__1 _10\"></span>consist<span class=\"__1 _2\"></span>ente <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>Eur<span class=\"__1 _2\"></span>ibor <span class=\"__1 _10\"></span>m\u00e1s <span class=\"__1 _c\"></span>un <span class=\"__1 _10\"></span>diferencia<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>que oscila entre el 1,75% y el 2,<span class=\"ls8\">75</span>%. Las dem\u00e1s est\u00e1n sujetas a <span class=\"__1 _3\"></span>tipo de inter\u00e9s fijo, que oscila entre el 1,20% <span class=\"__1 _3\"></span>y el 1,75%. Los tipos de inter\u00e9s ef<span class=\"__1 _2\"></span>ectivos a 31 de <span class=\"__1 _2\"></span>diciembre son:<span class=\"__1 _2\"></span> Tipos de inter\u00e9s efectivo 31/12/2024 31/12/2023 Descubiertos bancarios n/a n/a Pr\u00e9stamos bancarios 3,10% 2,96% P\u00f3lizas de cr\u00e9dito 5,18% 4,69% Descuento de efectos n/a n/a La exposici\u00f3n del <span class=\"__1 _b\"></span>Grupo a las deudas <span class=\"__1 _b\"></span>fi<span class=\"__1 _2\"></span>nancieras a <span class=\"__1 _3\"></span>tipo variable a <span class=\"__1 _b\"></span>3<span class=\"__1 _2\"></span>1 de <span class=\"__1 _b\"></span>dic<span class=\"__1 _2\"></span>iembre de 2024<span class=\"__1 _2\"></span> es <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> 2.894 <span class=\"__1 _3\"></span>miles de euros (2.991 m<span class=\"__1 _2\"></span>iles de euros<span class=\"__1 _2\"></span> en 2023), refere<span class=\"__1 _2\"></span>nciad<span class=\"__1 _2\"></span>o principalmente a<span class=\"__1 _2\"></span>l Euribor a tres meses.<span class=\"__1 _2\"></span> En <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>tabla <span class=\"__1 _9\"></span>siguie<span class=\"__1 _2\"></span>nte <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>pr<span class=\"__1 _2\"></span>esenta <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>onciliaci\u00f3n <span class=\"__1 _9\"></span>del <span class=\"__1 _10\"></span>movimiento <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>pasivos <span class=\"__1 _9\"></span>financieros <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>flujos <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e efectivo de<span class=\"__1 _2\"></span> las <span class=\"__1 _2\"></span>actividades <span class=\"__1 _2\"></span>de f<span class=\"__1 _2\"></span>inanciaci\u00f3n, <span class=\"__1 _2\"></span>incluyendo <span class=\"__1 _2\"></span>tanto los<span class=\"__1 _2\"></span> derivad<span class=\"__1 _2\"></span>os de <span class=\"__1 _2\"></span>flujos <span class=\"__1 _2\"></span>de efectivo <span class=\"__1 _2\"></span>como <span class=\"__1 _2\"></span>los que<span class=\"__1 _2\"></span> no implican flujos de <span class=\"__1 _2\"></span>efectivo (tales como rec<span class=\"__1 _2\"></span>lasificaciones entre<span class=\"__1 _2\"></span> no co<span class=\"__1 _2\"></span>rriente y<span class=\"__1 _2\"></span> corriente)<span class=\"__1 _22\"> </span>.<span class=\"__1 _22\"> </span> Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31/12/2023 Flujos de Efectivo Reclasificaci\u00f3n a corto plazo Otros 31/12/2024 Pr\u00e9stamos bancarios no corriente - 15.000 (884) - 14.116 Pr\u00e9stamos bancarios corriente 3.226 (3.230) 884<span class=\"ls0_1\"> </span>4 884<span class=\"ls0_1\"> </span>Obligaciones y otros valores negociables no corriente 16.769 - - 62<span class=\"ls0_1\"> </span>16.831 Obligaciones y otros valores negociables corriente 405<span class=\"ls0_1\"> </span>(810) - 810<span class=\"ls0_1\"> </span>405<span class=\"ls0_1\"> </span>P\u00f3lizas de cr\u00e9dito 6.458 (938) - (802) 4.718 Deudas por intereses y otras deudas 301<span class=\"ls0_1\"> </span>- - (95) 206<span class=\"ls0_1\"> </span>Deuda financiera con organismos oficiales no corriente 10.267 414<span class=\"ls0_1\"> </span>(1.745) (18) 8.918 Deuda financiera con organismos oficiales corriente 2.435 (2.466) 1.745 39<span class=\"ls0_1\"> </span>1.753 Deuda por arrendamientos a no corriente 1.828 - (1.197) 732<span class=\"ls0_1\"> </span>1.363 Deuda por arrendamientos a corriente 1.980 (2.115) 1.197 819<span class=\"ls0_1\"> </span>1.881 Total pasivos por actividades de financiaci\u00f3n 43.669 5.855 - 1.551 51.075 Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31<span class=\"ls0_1\">/12/2022 </span>Flujos<span class=\"ls0_1\"> de </span>Efectivo Reclasificaci\u00f3n a corto plazo Otros 31<span class=\"ls0_1\">/12/2023 </span>Pr\u00e9stamos bancarios no corriente 231<span class=\"ls0_1\"> </span>- (<span class=\"ls3\">231)</span> - - Pr\u00e9stamos bancarios corriente 4.430 (1.439) 231<span class=\"ls0_1\"> </span>4 3.226 Obligaciones y otros valores negociables no corriente 16.709 - - 60<span class=\"ls0_1\"> </span>16.769 Obligaciones y otros valores negociables corriente 405<span class=\"ls0_1\"> </span>(810) - 810<span class=\"ls0_1\"> </span>405<span class=\"ls0_1\"> </span>P\u00f3lizas de cr\u00e9dito 3.506 3.066 - (114) 6.458 Efectos y certificaciones descontados y l\u00edneas COMEX 721<span class=\"ls0_1\"> </span>(721) - - - Deudas por intereses y otras deudas 272<span class=\"ls0_1\"> </span>(1<span class=\"ls0_1\">) </span>- 30<span class=\"ls0_1\"> </span>301<span class=\"ls0_1\"> </span>Deuda financiera con organismos oficiales no corriente 8.943 4.842 (2.263) (1.255) 10.267 Deuda financiera con organismos oficiales corriente 3.791 (4.084) 2.263 465<span class=\"ls0_1\"> </span>2.435 Deuda por arrendamientos a no corriente 2.014 - (1.457) 1.271 1.828 Deuda por arrendamientos a corriente 1.608 (2.006) 1.457 921<span class=\"ls0_1\"> </span>1.980 Total pasivos por actividades de financiaci\u00f3n 42.630 (1.153) - 2.192 43.669 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "En <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>tabla <span class=\"__1 _9\"></span>siguie<span class=\"__1 _2\"></span>nte <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>pr<span class=\"__1 _2\"></span>esenta <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>onciliaci\u00f3n <span class=\"__1 _9\"></span>del <span class=\"__1 _10\"></span>movimiento <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>pasivos <span class=\"__1 _9\"></span>financieros <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>flujos <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e efectivo de<span class=\"__1 _2\"></span> las <span class=\"__1 _2\"></span>actividades <span class=\"__1 _2\"></span>de f<span class=\"__1 _2\"></span>inanciaci\u00f3n, <span class=\"__1 _2\"></span>incluyendo <span class=\"__1 _2\"></span>tanto los<span class=\"__1 _2\"></span> derivad<span class=\"__1 _2\"></span>os de <span class=\"__1 _2\"></span>flujos <span class=\"__1 _2\"></span>de efectivo <span class=\"__1 _2\"></span>como <span class=\"__1 _2\"></span>los que<span class=\"__1 _2\"></span> no implican flujos de <span class=\"__1 _2\"></span>efectivo (tales como rec<span class=\"__1 _2\"></span>lasificaciones entre<span class=\"__1 _2\"></span> no co<span class=\"__1 _2\"></span>rriente y<span class=\"__1 _2\"></span> corriente)<span class=\"__1 _22\"> </span>.<span class=\"__1 _22\"> </span>Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31/12/2023 Flujos de Efectivo Reclasificaci\u00f3n a corto plazo Otros 31/12/2024 Pr\u00e9stamos bancarios no corriente - 15.000 (884) - 14.116 Pr\u00e9stamos bancarios corriente 3.226 (3.230) 884<span class=\"ls0_1\"> </span>4 884<span class=\"ls0_1\"> </span>Obligaciones y otros valores negociables no corriente 16.769 - - 62<span class=\"ls0_1\"> </span>16.831 Obligaciones y otros valores negociables corriente 405<span class=\"ls0_1\"> </span>(810) - 810<span class=\"ls0_1\"> </span>405<span class=\"ls0_1\"> </span>P\u00f3lizas de cr\u00e9dito 6.458 (938) - (802) 4.718 Deudas por intereses y otras deudas 301<span class=\"ls0_1\"> </span>- - (95) 206<span class=\"ls0_1\"> </span>Deuda financiera con organismos oficiales no corriente 10.267 414<span class=\"ls0_1\"> </span>(1.745) (18) 8.918 Deuda financiera con organismos oficiales corriente 2.435 (2.466) 1.745 39<span class=\"ls0_1\"> </span>1.753 Deuda por arrendamientos a no corriente 1.828 - (1.197) 732<span class=\"ls0_1\"> </span>1.363 Deuda por arrendamientos a corriente 1.980 (2.115) 1.197 819<span class=\"ls0_1\"> </span>1.881 Total pasivos por actividades de financiaci\u00f3n 43.669 5.855 - 1.551 51.075 Movimiento pasivos por actividades de financiaci\u00f3n (Miles de Euros) 31<span class=\"ls0_1\">/12/2022 </span>Flujos<span class=\"ls0_1\"> de </span>Efectivo Reclasificaci\u00f3n a corto plazo Otros 31<span class=\"ls0_1\">/12/2023 </span>Pr\u00e9stamos bancarios no corriente 231<span class=\"ls0_1\"> </span>- (<span class=\"ls3\">231)</span> - - Pr\u00e9stamos bancarios corriente 4.430 (1.439) 231<span class=\"ls0_1\"> </span>4 3.226 Obligaciones y otros valores negociables no corriente 16.709 - - 60<span class=\"ls0_1\"> </span>16.769 Obligaciones y otros valores negociables corriente 405<span class=\"ls0_1\"> </span>(810) - 810<span class=\"ls0_1\"> </span>405<span class=\"ls0_1\"> </span>P\u00f3lizas de cr\u00e9dito 3.506 3.066 - (114) 6.458 Efectos y certificaciones descontados y l\u00edneas COMEX 721<span class=\"ls0_1\"> </span>(721) - - - Deudas por intereses y otras deudas 272<span class=\"ls0_1\"> </span>(1<span class=\"ls0_1\">) </span>- 30<span class=\"ls0_1\"> </span>301<span class=\"ls0_1\"> </span>Deuda financiera con organismos oficiales no corriente 8.943 4.842 (2.263) (1.255) 10.267 Deuda financiera con organismos oficiales corriente 3.791 (4.084) 2.263 465<span class=\"ls0_1\"> </span>2.435 Deuda por arrendamientos a no corriente 2.014 - (1.457) 1.271 1.828 Deuda por arrendamientos a corriente 1.608 (2.006) 1.457 921<span class=\"ls0_1\"> </span>1.980 Total pasivos por actividades de financiaci\u00f3n 42.630 (1.153) - 2.192 43.669 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "22.2<span class=\"ls0_1\"> Im<span class=\"__1 _b\"></span>puest<span class=\"__1 _b\"></span>os <span class=\"__1 _3\"></span>dif<span class=\"__1 _3\"></span>er<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>os </span>El an\u00e1lisis de los act<span class=\"__1 _2\"></span>ivos y pasivos por <span class=\"__1 _2\"></span>impuesto diferi<span class=\"__1 _2\"></span>do es el siguiente:<span class=\"__1 _9\"></span> Activo por impuesto diferido neto (Miles de Euros) 31<span class=\"ls0_1\">/12/2024 </span>31<span class=\"ls0_1\">/12/2023 </span>Activo por impuesto diferido 36.441 32.172 Pasivo por impuesto diferido (429) (703) Total 36.012 31.469 Los m<span class=\"__1 _2\"></span>ovimientos <span class=\"__1 _2\"></span>brutos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>habidos <span class=\"__1 _2\"></span>durante<span class=\"__1 _2\"></span> e<span class=\"__1 _2\"></span>l <span class=\"__1 _2\"></span>ejercicio <span class=\"__1 _2\"></span>e<span class=\"__1 _2\"></span>n l<span class=\"__1 _2\"></span>os <span class=\"__1 _9\"></span>activos <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>asivos <span class=\"__1 _2\"></span>por <span class=\"__1 _2\"></span>impuesto<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>diferido, <span class=\"__1 _2\"></span>han <span class=\"__1 _2\"></span>sido los siguientes:<span class=\"__1 _2\"></span><span class=\"ff4 fs4\"> </span>Activos <span class=\"__1 _f\"> </span>por <span class=\"__1 _f\"> </span>impuesto <span class=\"__1 _f\"> </span>diferido  (Miles de Euros) Bases imponibles negativas y deducciones Retenci\u00f3n Withholding tax Activos fijos e intangibles Otros TOTAL Al 1 de enero de 2023 19.577 10.116 983<span class=\"ls0_1\"> </span>323<span class=\"ls0_1\"> </span>30.999 Cobro monetizaci\u00f3n (4.302) - - 12<span class=\"ls0_1\"> </span>(4.290) Imputados a resultados 6.050 - (490) (96) 5.464 Al 31 de diciembre de 2023 21.325 10.116 493<span class=\"ls0_1\"> </span>239<span class=\"ls0_1\"> </span>32.173 Cobro monetizaci\u00f3n (10.000) (10.000) Imputados a resultados 14.825 - (483) (73) 14.269 Al 31 de diciembre de 2024 26.150 10.116 10<span class=\"ls0_1\"> </span>166<span class=\"ls0_1\"> </span>36.442 La <span class=\"__1 _c\"></span>columna <span class=\"__1 _d\"> </span>\u201cBases <span class=\"__1 _d\"> </span>imponibles <span class=\"__1 _d\"></span>negativas<span class=\"__1 _2\"></span><span class=\"ff2_1\"> <span class=\"__1 _c\"></span>y <span class=\"__1 _d\"></span>deducciones</span>\u201d <span class=\"__1 _d\"> </span>incluye <span class=\"__1 _c\"></span><span class=\"ff2_1\">c<span class=\"__1 _2\"></span>r\u00e9ditos <span class=\"__1 _d\"></span>fiscales <span class=\"__1 _c\"></span>por <span class=\"__1 _d\"></span>bases <span class=\"__1 _d\"></span>imponibles, </span>deducciones pen<span class=\"__1 _2\"></span>dientes de compe<span class=\"__1 _2\"></span>nsar <span class=\"lse\">y </span>la monet<span class=\"__1 _2\"></span>izaci\u00f3n de deducc<span class=\"__1 _2\"></span>iones act<span class=\"__1 _2\"></span>ivadas en el bal<span class=\"__1 _2\"></span>ance. De los <span class=\"__1 _3\"></span>activos por impuesto diferido se espera <span class=\"__1 _3\"></span>compens<span class=\"__1 _2\"></span>ar en <span class=\"__1 _3\"></span>un per\u00edodo inferior a 12 <span class=\"__1 _3\"></span>meses 5.000 miles de euros. La  columna  \u201cRetenci\u00f3n  Withholding  tax\u201d  a  31  de  di<span class=\"__1 _3\"></span>ciembre  de <span class=\"__1 _7\"> </span><span class=\"ff2_1\">2024  y  2023  recoge  las  retenciones </span>practicadas sobre los i<span class=\"__1 _2\"></span>ngresos por royalties y<span class=\"__1 _2\"></span> por los cobros r<span class=\"__1 _2\"></span>ecibidos de acuerdo<span class=\"__1 _2\"></span>s de licencia.<span class=\"__1 _9\"></span> Pasivos por impuesto diferido (Miles de Euros) Subvenciones de<span class=\"ls0_1\"> capital y </span>otros Al 1 de enero de 2023 (470) Imputados a resultados (233) Al 31 de diciembre de 2023 (703) Imputados a resultados 274<span class=\"ls0_1\"> </span>Al 31 de diciembre de 2024 (429) Los <span class=\"__1 _9\"></span>activos <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>i<span class=\"__1 _2\"></span>mpuesto <span class=\"__1 _9\"></span>diferido <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>rec<span class=\"__1 _2\"></span>onocen <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>funci\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>beneficios<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>fiscales <span class=\"__1 _9\"></span>futuros <span class=\"__1 _9\"></span>que <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>Grupo espera generar en bas<span class=\"__1 _2\"></span>e a los planes de ne<span class=\"__1 _2\"></span>gocios actuales. <span class=\"__1 _9\"></span> El Grupo <span class=\"__1 _b\"></span>h<span class=\"__1 _2\"></span>a realizado un <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span>n\u00e1lisis de los <span class=\"__1 _3\"></span>importes de bases imponibles <span class=\"__1 _3\"></span>negativas pendientes<span class=\"__1 _9\"></span> de <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ompensar. Como consecuencia de <span class=\"__1 _3\"></span>ese an\u00e1lisis, el <span class=\"__1 _b\"></span>Grupo no ha <span class=\"__1 _3\"></span>tomado en consideraci\u00f3n bases i<span class=\"__1 _3\"></span>mponibles pendien<span class=\"__1 _9\"></span>tes de compensar por imp<span class=\"__1 _2\"></span>orte de 4<span class=\"__1 _2\"></span>12.611 miles d<span class=\"__1 _2\"></span>e euros (378.1<span class=\"__1 _2\"></span>58 miles de euros <span class=\"__1 _2\"></span>en 202<span class=\"__1 _2\"></span>3).  A <span class=\"__1 _11\"> </span>la  misma <span class=\"__1 _a\"> </span>fecha,  adicionalmente,  existen  deducci<span class=\"__1 _2\"></span>ones  por <span class=\"__1 _a\"> </span>actividad<span class=\"__1 _2\"></span>es  de<span class=\"__1 _3\"></span>  investigaci\u00f3n <span class=\"__1 _11\"> </span>y  desarrollo pendientes <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>aplicar <span class=\"__1 _10\"></span>que<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>tampoco <span class=\"__1 _10\"></span>han <span class=\"__1 _10\"></span>si<span class=\"__1 _2\"></span>do <span class=\"__1 _9\"></span>rec<span class=\"__1 _2\"></span>onocid<span class=\"__1 _2\"></span>as <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>el <span class=\"__1 _10\"></span>balance <span class=\"__1 _10\"></span>por <span class=\"__1 _c\"></span>importe <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>202.4<span class=\"__1 _2\"></span>78 <span class=\"__1 _10\"></span>miles <span class=\"__1 _10\"></span>de euros (200.048 m<span class=\"__1 _2\"></span>iles de euros en 20<span class=\"__1 _2\"></span>23<span class=\"ls12\">).</span> Al <span class=\"__1 _d\"></span>31 <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>diciembre <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>2024 <span class=\"__1 _8\"> </span>el <span class=\"__1 _c\"></span>Gru<span class=\"__1 _2\"></span>po <span class=\"__1 _d\"></span>tiene <span class=\"__1 _d\"></span>registra<span class=\"__1 _2\"></span>do <span class=\"__1 _d\"></span>un <span class=\"__1 _d\"></span>activo <span class=\"__1 _d\"></span>por <span class=\"__1 _d\"></span>cr\u00e9d<span class=\"__1 _2\"></span>itos <span class=\"__1 _d\"></span>fiscales <span class=\"__1 _d\"></span>correspondiente <span class=\"__1 _8\"> </span>a deducciones <span class=\"__1 _10\"></span>generad<span class=\"__1 _2\"></span>as <span class=\"__1 _10\"></span>que <span class=\"__1 _10\"></span>se <span class=\"__1 _c\"></span>encuentran <span class=\"__1 _10\"></span>pend<span class=\"__1 _2\"></span>ientes <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>ap<span class=\"__1 _2\"></span>licaci\u00f3n <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>monetiza<span class=\"__1 _2\"></span>ci\u00f3n <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>deducc<span class=\"__1 _2\"></span>iones <span class=\"__1 _10\"></span>por importe de 7.370 m<span class=\"__1 _2\"></span>iles de euros y <span class=\"__1 _2\"></span>5.000 miles de<span class=\"__1 _2\"></span> euros, respectiva<span class=\"__1 _2\"></span>mente.<span class=\"__1 _2\"></span> Las ant<span class=\"__1 _2\"></span>eriores <span class=\"__1 _2\"></span>bases <span class=\"__1 _2\"></span>impo<span class=\"__1 _2\"></span>nibles <span class=\"__1 _2\"></span>pend<span class=\"__1 _2\"></span>ientes <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>com<span class=\"__1 _2\"></span>pensar <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>deduccion<span class=\"__1 _2\"></span>es, n<span class=\"__1 _2\"></span>o ha<span class=\"__1 _2\"></span>n s<span class=\"__1 _2\"></span>ido <span class=\"__1 _2\"></span>reconocidas <span class=\"__1 _2\"></span>en relaci\u00f3n <span class=\"__1 _b\"></span>con <span class=\"__1 _3\"></span>activos <span class=\"__1 _b\"></span>por impuesto <span class=\"__1 _b\"></span>diferido <span class=\"__1 _3\"></span>al <span class=\"__1 _b\"></span>cierr<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>ada <span class=\"__1 _b\"></span>uno<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>l<span class=\"__1 _2\"></span>os <span class=\"__1 _b\"></span>ejercicios 20<span class=\"__1 _2\"></span>24 <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>2<span class=\"__1 _2\"></span>023 <span class=\"__1 _b\"></span>com<span class=\"__1 _2\"></span>o <span class=\"__1 _b\"></span>resultado del <span class=\"__1 _b\"></span>an\u00e1lisis <span class=\"__1 _b\"></span>realizado <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>el<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>Grupo <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>relaci\u00f3n <span class=\"__1 _b\"></span>con <span class=\"__1 _3\"></span>lo <span class=\"__1 _b\"></span>indicado <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>Nota <span class=\"__1 _3\"></span>4 <span class=\"__1 _b\"></span>\"Es<span class=\"__1 _2\"></span>timac<span class=\"__1 _2\"></span>iones <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>juicios <span class=\"__1 _b\"></span>co<span class=\"__1 _2\"></span>ntables\". La <span class=\"__1 _d\"></span>siguiente <span class=\"__1 _d\"></span>tabla <span class=\"__1 _d\"></span>mues<span class=\"__1 _2\"></span>tra <span class=\"__1 _d\"></span>las <span class=\"__1 _d\"></span>fechas <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>va<span class=\"__1 _2\"></span>lidez <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>deducciones<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>pendientes <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>aplicar <span class=\"__1 _d\"></span>que<span class=\"__1 _2\"></span> <span class=\"__1 _d\"></span>tienen <span class=\"__1 _d\"></span>una caducidad determinada<span class=\"__1 _2\"></span> a 31 de dici<span class=\"__1 _2\"></span>embre de 20<span class=\"__1 _2\"></span>24: Cr\u00e9ditos fiscales generados por (Miles de euros): Importe total 2025<span class=\"ls0_1\"> </span>2026<span class=\"ls0_1\"> </span>2027<span class=\"ls0_1\"> </span>2028<span class=\"ls0_1\"> </span>2029<span class=\"ls0_1\"> </span>2030<span class=\"ls0_1\"> </span>2031<span class=\"ls0_1\"> </span>2032 y siguientes Deducciones pendientes aplicaci\u00f3n I+D 214.848 10.760 9.977 11.332 9.697 9.376 9.280 8.078 146.348 TOTAL 214.848 10.760 9.977 11.332 9.697 9.376 9.280 8.078 146.348 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "22.3<span class=\"ls0_1\"> Im<span class=\"__1 _b\"></span>puest<span class=\"__1 _b\"></span>o s<span class=\"__1 _3\"></span>obr<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>las<span class=\"__1 _b\"></span> gan<span class=\"__1 _b\"></span>anc<span class=\"__1 _3\"></span>ias<span class=\"__1 _b\"></span> </span>En <span class=\"__1 _c\"></span>2024, <span class=\"__1 _d\"></span>la <span class=\"__1 _c\"></span>declaraci\u00f3<span class=\"__1 _2\"></span>n <span class=\"__1 _c\"></span>del <span class=\"__1 _c\"></span>Impu<span class=\"__1 _2\"></span>esto <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>Sociedades <span class=\"__1 _d\"></span>se <span class=\"__1 _c\"></span>presenta <span class=\"__1 _c\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _c\"></span>forma <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>onjunta <span class=\"__1 _d\"></span>por <span class=\"__1 _c\"></span>el <span class=\"__1 _c\"></span>Gru<span class=\"__1 _2\"></span>po <span class=\"__1 _c\"></span>fiscal<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span> compuesto <span class=\"__1 _c\"></span>por <span class=\"__1 _c\"></span>Pharma<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>M<span class=\"__1 _2\"></span>ar, <span class=\"__1 _c\"></span>S.A. <span class=\"__1 _c\"></span>ySy<span class=\"__1 _2\"></span>lentis, <span class=\"__1 _c\"></span>S.A.U. <span class=\"__1 _c\"></span>Las <span class=\"__1 _c\"></span>otras <span class=\"__1 _c\"></span>soci<span class=\"__1 _2\"></span>edades, <span class=\"__1 _c\"></span>a <span class=\"__1 _c\"></span>saber <span class=\"__1 _d\"></span><span class=\"ff6\">\u2014</span> <span class=\"__1 _10\"></span>P<span class=\"__1 _2\"></span>harma <span class=\"__1 _c\"></span>Mar <span class=\"__1 _c\"></span>USA, PharmaMar <span class=\"__1 _9\"></span>AG, <span class=\"__1 _9\"></span>Pharma<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>M<span class=\"__1 _2\"></span>ar <span class=\"__1 _9\"></span>SARL, <span class=\"__1 _9\"></span>Pharma <span class=\"__1 _9\"></span>Mar<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>Gm<span class=\"__1 _2\"></span>bH<span class=\"__1 _2\"></span>, <span class=\"__1 _9\"></span>Pharma <span class=\"__1 _9\"></span>Mar <span class=\"__1 _9\"></span>Srl, <span class=\"__1 _9\"></span>Phar<span class=\"__1 _2\"></span>ma <span class=\"__1 _9\"></span>Mar <span class=\"__1 _9\"></span>sprl, <span class=\"__1 _9\"></span>Pharma <span class=\"__1 _9\"></span>Mar Ges.m.b.H.AT, tributan <span class=\"__1 _2\"></span>en r\u00e9gimen indivi<span class=\"__1 _2\"></span>dual.<span class=\"__1 _2\"></span> La conciliaci<span class=\"__1 _2\"></span>\u00f3n de <span class=\"__1 _2\"></span>la d<span class=\"__1 _2\"></span>iferencia <span class=\"__1 _2\"></span>entre <span class=\"__1 _2\"></span>aplicar <span class=\"__1 _2\"></span>al resu<span class=\"__1 _2\"></span>ltado antes<span class=\"__1 _2\"></span> de <span class=\"__1 _2\"></span>impuestos <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>tipo <span class=\"__1 _2\"></span>impositivo <span class=\"__1 _2\"></span>del 25% <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>el gasto por impuesto reg<span class=\"__1 _2\"></span>istrado se muestra <span class=\"__1 _2\"></span>en la sigui<span class=\"__1 _2\"></span>ente ta<span class=\"__1 _2\"></span>bla:  Conciliaci\u00f3n gasto por impuesto registrado  (Miles de Euros) 31/12/2024 31/12/2023 Resultado antes de impuestos 11.985 (3.623) Tipo impositivo (25%) (2.996) 906<span class=\"ls0_1\"> </span>Efecto fiscal de:   <span class=\"ls0_1\">- Ingresos exentos y otros conceptos menores </span>11.813 10.713   <span class=\"ls0_1\">- Otros ajustes </span>5.323 (6.859) Ingreso (gasto) por impuesto 14.140 4.760 De <span class=\"__1 _b\"></span>la <span class=\"__1 _14\"></span>tab<span class=\"__1 _2\"></span>la <span class=\"__1 _b\"></span>anterior <span class=\"__1 _b\"></span>los <span class=\"__1 _14\"></span>i<span class=\"__1 _2\"></span>ngresos <span class=\"__1 _b\"></span>exentos <span class=\"__1 _b\"></span>recogen <span class=\"__1 _b\"></span>principalmente <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>ingresos <span class=\"__1 _b\"></span>no <span class=\"__1 _b\"></span>tributables <span class=\"__1 _b\"></span>correspondientes al ajuste de los ingresos <span class=\"__1 _2\"></span>de licencias y royal<span class=\"__1 _2\"></span>ties recibidos<span class=\"__1 _2\"></span> en el extranjero. <span class=\"__1 _9\"></span> En <span class=\"__1 _9\"></span>la <span class=\"__1 _10\"></span>l\u00ednea <span class=\"__1 _10\"></span>otros <span class=\"__1 _10\"></span>ajustes,<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>recog<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>efec<span class=\"__1 _2\"></span>to <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>no <span class=\"__1 _10\"></span>reconocer <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>su <span class=\"__1 _10\"></span>totalidad <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>impuesto <span class=\"__1 _10\"></span>anticipado <span class=\"__1 _10\"></span>que surgir\u00eda <span class=\"__1 _11\"> </span>de <span class=\"__1 _11\"> </span>las <span class=\"__1 _11\"> </span>p\u00e9rdidas  fiscales <span class=\"__1 _a\"> </span>ge<span class=\"__1 _2\"></span>neradas <span class=\"__1 _a\"> </span>e<span class=\"__1 _2\"></span>n  el <span class=\"__1 _a\"> </span>ejercicio<span class=\"__1 _9\"></span><span class=\"ls1e\">  </span>asi <span class=\"__1 _11\"> </span>como  el <span class=\"__1 _a\"> </span>movimiento  originado<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>por<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>el reconocimiento <span class=\"__1 _2\"></span>de las deducc<span class=\"__1 _2\"></span>iones por investigaci\u00f3n y <span class=\"__1 _2\"></span>desarrollo. <span class=\"__1 _2\"></span> La conciliaci\u00f3n d<span class=\"__1 _2\"></span>el gasto / (ingreso) por i<span class=\"__1 _2\"></span>mpues<span class=\"__1 _2\"></span>to de sociedades e<span class=\"__1 _2\"></span>n la cuenta de <span class=\"__1 _2\"></span>resultados es como sig<span class=\"__1 _2\"></span>ue:<span class=\"__1 _2\"></span> (Gasto)/ Ingreso por impuesto (Miles de Euros) 31<span class=\"ls0_1\">/12/2024 </span>31<span class=\"ls0_1\">/12/2023 </span>Impuesto corriente  (<span class=\"ls3\">403)</span> (<span class=\"ls3\">471)</span> Impuesto diferido 14.543 5.231 Total 14.140 4.760 En <span class=\"__1 _2\"></span>general, <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>tipo <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>gravamen<span class=\"__1 _2\"></span> ap<span class=\"__1 _2\"></span>licable <span class=\"__1 _2\"></span>al <span class=\"__1 _2\"></span>Grupo <span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>tipo <span class=\"__1 _2\"></span>imp<span class=\"__1 _2\"></span>ositivo <span class=\"__1 _2\"></span>legalmente <span class=\"__1 _2\"></span>esta<span class=\"__1 _2\"></span>blecido <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>Espa\u00f1a (25%), salvo<span class=\"__1 _2\"></span> por <span class=\"__1 _2\"></span>las op<span class=\"__1 _2\"></span>eraciones c<span class=\"__1 _2\"></span>uyos resul<span class=\"__1 _2\"></span>tados trib<span class=\"__1 _2\"></span>utan en <span class=\"__1 _2\"></span>Italia a<span class=\"__1 _2\"></span> un <span class=\"__1 _2\"></span>tipo de<span class=\"__1 _2\"></span> 30% <span class=\"__1 _2\"></span>aproxim<span class=\"__1 _2\"></span>adamente. <span class=\"__1 _2\"></span>El impacto de las diferenc<span class=\"__1 _2\"></span>ias en los tipos i<span class=\"__1 _2\"></span>mpos<span class=\"__1 _2\"></span>itivos aplic<span class=\"__1 _2\"></span>ables a otras filiales extra<span class=\"__1 _2\"></span>njeras no es sign<span class=\"__1 _2\"></span>ificativo. <span class=\"__1 _2\"></span> Con <span class=\"__1 _3\"></span>fecha 6 <span class=\"__1 _3\"></span>de enero de<span class=\"__1 _3\"></span> 2015, <span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>e <span class=\"__1 _3\"></span>recibi\u00f3 de la <span class=\"__1 _b\"></span>Agenc<span class=\"__1 _2\"></span>ia Tribu<span class=\"__1 _3\"></span>taria la comunicaci\u00f3n de<span class=\"__1 _3\"></span> inicio <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _3\"></span>actuaci\u00f3n de comprobaci\u00f3n <span class=\"__1 _9\"></span>e <span class=\"__1 _2\"></span>i<span class=\"__1 _2\"></span>nvestigaci\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>ar\u00e1cter <span class=\"__1 _9\"></span>parcial <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>impuest<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>de <span class=\"__1 _9\"></span>socieda<span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>es <span class=\"__1 _9\"></span>para <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>ejercicios <span class=\"__1 _9\"></span>2010 <span class=\"__1 _2\"></span>a 2012 <span class=\"__1 _a\"> </span>limitado <span class=\"__1 _a\"> </span>a <span class=\"__1 _11\"> </span>la <span class=\"__1 _a\"> </span>comprobaci\u00f3n <span class=\"__1 _a\"> </span>de  los <span class=\"__1 _8\"> </span>ingresos <span class=\"__1 _11\"> </span>procedentes <span class=\"__1 _11\"> </span>de <span class=\"__1 _a\"> </span>determinad<span class=\"__1 _2\"></span>o <span class=\"__1 _a\"> </span>inmovilizado <span class=\"__1 _11\"> </span>inmaterial declarado por Pharm<span class=\"__1 _2\"></span>a Mar.  El 20<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>enero <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>2015, <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>sociedad <span class=\"__1 _2\"></span>dominante<span class=\"__1 _2\"></span> s<span class=\"__1 _2\"></span>olicit\u00f3 <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>Agencia <span class=\"__1 _2\"></span>Tribut<span class=\"__1 _2\"></span>aria <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>actuaci\u00f3n <span class=\"__1 _9\"></span>ins<span class=\"__1 _9\"></span>pectora iniciada <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>car\u00e1c<span class=\"__1 _2\"></span>ter <span class=\"__1 _2\"></span>parcial <span class=\"__1 _9\"></span>tuviera <span class=\"__1 _2\"></span>alcance <span class=\"__1 _2\"></span>g<span class=\"__1 _2\"></span>eneral <span class=\"__1 _2\"></span>en <span class=\"__1 _9\"></span>relaci\u00f3n <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>los <span class=\"__1 _9\"></span>tributos <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>periodos<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>afectados <span class=\"__1 _2\"></span>por <span class=\"__1 _9\"></span>la actuaci\u00f3n. Como <span class=\"__1 _d\"></span>consecuencia, <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"></span>mes <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>junio <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>2015, <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"></span>recibi\u00f3 <span class=\"__1 _d\"></span>comun<span class=\"__1 _2\"></span>icaci\u00f3n <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>inicio <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>actuaciones <span class=\"__1 _d\"></span>de comprobaci\u00f3n e investi<span class=\"__1 _2\"></span>gaci\u00f3n. <span class=\"__1 _2\"></span>Estas comprendiero<span class=\"__1 _2\"></span>n los s<span class=\"__1 _2\"></span>iguientes periodos y sociedad<span class=\"__1 _2\"></span>es del Grupo:<span class=\"__1 _9\"></span> Impuesto sobre Sociedades IVA IRPF Residentes IRPF No Residentes Rendimiento capital mobiliario Zeltia, S.A.  2010<span class=\"ls0_1\">-2013 </span>2011<span class=\"ls0_1\">-2013 </span>2T 2011 - 4T 2013<span class=\"ls0_1\"> </span>2T 2011 - 4T 2013 2T 2011 - 4T 2013<span class=\"ls0_1\"> </span>Gen\u00f3mica, S.A.U. 2010<span class=\"ls0_1\">-2013 </span>2011<span class=\"ls0_1\">-2013 </span>2T 2011 - 4T 2013<span class=\"ls0_1\"> </span>2T 2011 - 4T 2013 2T 2011 - 4T 2013<span class=\"ls0_1\"> </span>PharmaMar, S.A.U. 2010<span class=\"ls0_1\">-2013 </span>2011<span class=\"ls0_1\">-2013 </span>2T 2011 - 4T 2013<span class=\"ls0_1\"> </span>2T 2011 - 4T 2013 - Zelnova, S.A.  2010<span class=\"ls0_1\">-2013 </span>06/2011-<span class=\"__1 _22\"> </span>2013<span class=\"ls0_1\"> </span>1T 2012 - 4T 2013<span class=\"ls0_1\"> </span>- - Xylazel, S.A. 2010<span class=\"ls0_1\">-2013 </span>06/2011-<span class=\"__1 _22\"> </span>2013<span class=\"ls0_1\"> </span>1T 2012 - 4T 2013<span class=\"ls0_1\"> </span>- - En <span class=\"__1 _8\"> </span>el <span class=\"__1 _a\"> </span>mes <span class=\"__1 _8\"> </span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _8\"> </span>sep<span class=\"__1 _2\"></span>tiembre <span class=\"__1 _8\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>2016 <span class=\"__1 _a\"> </span>finalizaron <span class=\"__1 _a\"> </span>las <span class=\"__1 _8\"> </span>a<span class=\"__1 _2\"></span>ctuaciones <span class=\"__1 _a\"> </span>inspectoras. <span class=\"__1 _a\"> </span>La <span class=\"__1 _a\"> </span>sociedad <span class=\"__1 _a\"> </span>firm\u00f3 <span class=\"__1 _a\"> </span>acta <span class=\"__1 _8\"> </span>en<span class=\"__1 _2\"></span> conformidad, <span class=\"__1 _c\"></span>que <span class=\"__1 _c\"></span>supon\u00eda <span class=\"__1 _d\"></span>la <span class=\"__1 _10\"></span>red<span class=\"__1 _2\"></span>ucci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>bases <span class=\"__1 _c\"></span>imp<span class=\"__1 _2\"></span>onibles <span class=\"__1 _10\"></span>y <span class=\"__1 _c\"></span>f<span class=\"__1 _2\"></span>irm\u00f3 <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>disconfor<span class=\"__1 _2\"></span>midad <span class=\"__1 _10\"></span>res<span class=\"__1 _2\"></span>pecto <span class=\"__1 _c\"></span>a <span class=\"__1 _c\"></span>actas levantadas <span class=\"__1 _10\"></span>so<span class=\"__1 _2\"></span>bre <span class=\"__1 _10\"></span>Impues<span class=\"__1 _2\"></span>to <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>ociedades, <span class=\"__1 _10\"></span>r<span class=\"__1 _2\"></span>etenciones <span class=\"__1 _c\"></span>e <span class=\"__1 _10\"></span>ingresos<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>cue<span class=\"__1 _2\"></span>nta <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>IRPF, <span class=\"__1 _10\"></span>I<span class=\"__1 _2\"></span>mpuesto <span class=\"__1 _10\"></span>s<span class=\"__1 _2\"></span>obre <span class=\"__1 _10\"></span>el valor <span class=\"__1 _10\"></span>a\u00f1adido <span class=\"__1 _10\"></span>e <span class=\"__1 _9\"></span>Im<span class=\"__1 _2\"></span>puesto <span class=\"__1 _10\"></span>sobre <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>renta <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>no <span class=\"__1 _9\"></span>res<span class=\"__1 _2\"></span>identes. <span class=\"__1 _10\"></span>Actualmen<span class=\"__1 _2\"></span>te <span class=\"__1 _9\"></span>pe<span class=\"__1 _2\"></span>nden <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>Aud<span class=\"__1 _2\"></span>iencia <span class=\"__1 _10\"></span>Nacional una reclamaci\u00f3n y<span class=\"__1 _2\"></span> una del Tribunal <span class=\"__1 _2\"></span>Superior. Hay <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>in<span class=\"__1 _2\"></span>dicar <span class=\"__1 _9\"></span>que <span class=\"__1 _10\"></span>las <span class=\"__1 _9\"></span>cuotas <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _9\"></span>impuesto<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>sobre <span class=\"__1 _9\"></span>Soc<span class=\"__1 _2\"></span>iedades <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>Gru<span class=\"__1 _2\"></span>po <span class=\"__1 _9\"></span>fiscal <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>cada <span class=\"__1 _10\"></span>uno <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _10\"></span>a\u00f1os<span class=\"__1 _2\"></span> resultantes de la pro<span class=\"__1 _2\"></span>puesta de regul<span class=\"__1 _2\"></span>arizaci\u00f3n fiscal de<span class=\"__1 _2\"></span>l acta de disc<span class=\"__1 _2\"></span>onformidad son toda<span class=\"__1 _9\"></span>s e<span class=\"__1 _2\"></span>llas cero, ya que<span class=\"__1 _22\"> </span>las  sociedades  y  el  Gru<span class=\"__1 _2\"></span>po  fiscal  dispo<span class=\"__1 _2\"></span>nen  de  bases  impon<span class=\"__1 _2\"></span>ibles  negativas <span class=\"__1 _7\"> </span>acumuladas  de  ejercicios anteriores, <span class=\"__1 _9\"></span>as\u00ed <span class=\"__1 _9\"></span>como <span class=\"__1 _9\"></span>deducc<span class=\"__1 _2\"></span>iones <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>cuo<span class=\"__1 _2\"></span>ta <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>doble <span class=\"__1 _9\"></span>imposici\u00f3n <span class=\"__1 _9\"></span>inter<span class=\"__1 _2\"></span>nacional, <span class=\"__1 _9\"></span>que <span class=\"__1 _9\"></span>fueron <span class=\"__1 _9\"></span>aplicadas <span class=\"__1 _9\"></span>en<span class=\"__1 _2\"></span> dicha propuesta, de <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>onformidad con la normativa vigente <span class=\"__1 _b\"></span>e<span class=\"__1 _2\"></span>n cada a\u00f1o. <span class=\"__1 _b\"></span>Por ello, en todo caso, <span class=\"__1 _3\"></span>incluso en el peor escenar<span class=\"__1 _2\"></span>io de que n<span class=\"__1 _2\"></span>inguno d<span class=\"__1 _2\"></span>e los rec<span class=\"__1 _2\"></span>ursos del G<span class=\"__1 _2\"></span>rupo fiscal pros<span class=\"__1 _2\"></span>perase, las <span class=\"__1 _2\"></span>cuotas a pa<span class=\"__1 _2\"></span>gar ser\u00edan <span class=\"__1 _2\"></span>cero y tampoco se deveng<span class=\"__1 _2\"></span>ar\u00edan intereses de <span class=\"__1 _2\"></span>demora.<span class=\"__1 _2\"></span> El <span class=\"__1 _b\"></span>montante <span class=\"__1 _b\"></span>que <span class=\"__1 _3\"></span>supondr\u00eda la <span class=\"__1 _14\"></span>s<span class=\"__1 _2\"></span>uma <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>las<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>cuotas, <span class=\"__1 _b\"></span>inter<span class=\"__1 _2\"></span>eses <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span>mora <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>sancione<span class=\"__1 _2\"></span>s, <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>cas<span class=\"__1 _2\"></span>o <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>ningu<span class=\"__1 _2\"></span>no de  los  recurs<span class=\"__1 _2\"></span>os  prosperas<span class=\"__1 _2\"></span>e,  no  significar\u00ed<span class=\"__1 _2\"></span>a  para  el<span class=\"__1 _2\"></span>  Grupo  una  r<span class=\"__1 _2\"></span>educci\u00f3n  si<span class=\"__1 _2\"></span>gnificativa  de  l<span class=\"__1 _2\"></span>os  activos reconocidos",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "23.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>IM<span class=\"__1 _3\"></span>POR<span class=\"__1 _b\"></span>TE NE<span class=\"__1 _b\"></span>TO D<span class=\"__1 _3\"></span>E L<span class=\"__1 _b\"></span>A CI<span class=\"__1 _b\"></span>FRA <span class=\"__1 _3\"></span>DE <span class=\"__1 _b\"></span>NEGOC<span class=\"__1 _b\"></span>IOS<span class=\"__1 _3\"></span>  </span>A <span class=\"__1 _3\"></span>31<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> di<span class=\"__1 _3\"></span>cie<span class=\"__1 _b\"></span>mbre<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e <span class=\"ls2\">2024</span> y<span class=\"__1 _3\"></span> 20<span class=\"__1 _b\"></span>23, <span class=\"__1 _b\"></span>el d<span class=\"__1 _b\"></span>esgl<span class=\"__1 _b\"></span>ose d<span class=\"__1 _b\"></span>e l<span class=\"__1 _3\"></span>a c<span class=\"__1 _3\"></span>if<span class=\"__1 _3\"></span>ra<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>nego<span class=\"__1 _b\"></span>cios <span class=\"__1 _b\"></span>es e<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>sig<span class=\"__1 _b\"></span>uien<span class=\"__1 _b\"></span>te: Desglose de Ingresos (Miles de Euros) 31<span class=\"ls0_1\">/12/2024 </span>31<span class=\"ls0_1\">/12/2023 </span>Ventas de producto 116.525 118.699 Descuentos (49.983) (46.826) 66.542 71.873 Acuerdos de licencia y desarrollo 46.518 33.590 Royalties 61.347 52.178 Prestaci\u00f3n de servicios 448<span class=\"ls0_1\"> </span>512<span class=\"ls0_1\"> </span>Total 174.855 158.153 Del <span class=\"__1 _2\"></span>total <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>ventas <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>produc<span class=\"__1 _2\"></span>to <span class=\"__1 _2\"></span>2024<span class=\"__1 _2\"></span><span class=\"lsa\">, <span class=\"__1 _2\"></span></span>21.<span class=\"__1 _2\"></span>405 <span class=\"__1 _2\"></span>miles <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>euros <span class=\"__1 _9\"></span>correspondieron <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>cl<span class=\"__1 _2\"></span>ientes <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>ector <span class=\"__1 _2\"></span>p\u00fab<span class=\"__1 _2\"></span>lico <span class=\"__1 _2\"></span>y 45.137  miles  de<span class=\"__1 _3\"></span>  euros  a <span class=\"__1 _a\"> </span>clientes  del  sector <span class=\"__1 _a\"> </span>pr<span class=\"__1 _2\"></span>ivado  (22.972<span class=\"__1 _2\"></span>  miles <span class=\"__1 _a\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _11\"> </span>euros  y  48.901 <span class=\"__1 _11\"> </span>miles  de <span class=\"__1 _11\"> </span>euros respectivamente en 20<span class=\"__1 _2\"></span>23), <span class=\"__1 _2\"></span> El<span class=\"__1 _b\"></span> desg<span class=\"__1 _b\"></span>lose<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>la c<span class=\"__1 _3\"></span>if<span class=\"__1 _3\"></span>ra <span class=\"__1 _b\"></span>de n<span class=\"__1 _b\"></span>egoc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>s p<span class=\"__1 _3\"></span>or <span class=\"__1 _b\"></span>seg<span class=\"__1 _3\"></span>men<span class=\"__1 _b\"></span>tos <span class=\"__1 _3\"></span>y <span class=\"__1 _b\"></span>zona<span class=\"__1 _b\"></span>s ge<span class=\"__1 _3\"></span>og<span class=\"__1 _3\"></span>r\u00e1fi<span class=\"__1 _b\"></span>cas <span class=\"__1 _b\"></span>se r<span class=\"__1 _3\"></span>eco<span class=\"__1 _b\"></span>ge e<span class=\"__1 _b\"></span>n l<span class=\"__1 _b\"></span>a No<span class=\"__1 _3\"></span>ta <span class=\"__1 _b\"></span>5. El<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>Grup<span class=\"__1 _b\"></span>o <span class=\"__1 _9\"></span>ma<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>vario<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>acu<span class=\"__1 _b\"></span>erdo<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>li<span class=\"__1 _3\"></span>cen<span class=\"__1 _b\"></span>cia<span class=\"__1 _3\"></span>s, <span class=\"__1 _2\"></span>co-d<span class=\"__1 _b\"></span>esarr<span class=\"__1 _3\"></span>ol<span class=\"__1 _3\"></span>lo<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>con vari<span class=\"__1 _b\"></span>as <span class=\"__1 _2\"></span>empr<span class=\"__1 _3\"></span>es<span class=\"__1 _3\"></span>a<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>farm<span class=\"__1 _b\"></span>ac\u00e9ut<span class=\"__1 _b\"></span>ica<span class=\"__1 _b\"></span>s. <span class=\"__1 _2\"></span>El <span class=\"__1 _2\"></span>det<span class=\"__1 _b\"></span>alle<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>y lo<span class=\"__1 _b\"></span>s <span class=\"__1 _10\"></span>movi<span class=\"__1 _b\"></span>mie<span class=\"__1 _3\"></span>nto<span class=\"__1 _b\"></span>s <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>ingr<span class=\"__1 _3\"></span>eso<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>de<span class=\"__1 _3\"></span>riv<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>esto<span class=\"__1 _3\"></span>s <span class=\"__1 _9\"></span>acu<span class=\"__1 _b\"></span>erdo<span class=\"__1 _3\"></span>s, <span class=\"__1 _9\"></span>incl<span class=\"__1 _b\"></span>uid<span class=\"__1 _3\"></span>os <span class=\"__1 _9\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _9\"></span>roya<span class=\"__1 _b\"></span>ltie<span class=\"__1 _b\"></span>s, <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span><span class=\"ls2\">2024</span> <span class=\"__1 _10\"></span>y <span class=\"__1 _9\"></span>2023<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>son <span class=\"__1 _9\"></span>los sig<span class=\"__1 _b\"></span>uie<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span>s: Desglose Royalties y Licencias (Miles de Euros) 31/12/2024 31/12/2023 Jazz Pharmaceuticals Zepzelca (lurbinectedina) 55.789 48.368 Grupo Johnson &amp; Johnson Yondelis (trabectedina) 4.476 3.068 Taiho Pharmaceuticals  Co. Yondelis (trabectedina) 719<span class=\"ls0_1\"> </span>742<span class=\"ls0_1\"> </span>Luye Zepzelca (lurbinectedina) 363<span class=\"ls0_1\"> </span>- Total Royalties 61.347 52.178 Jazz Pharmaceuticals  Zepzelca (lurbinectedina) 22.962 23.050 Grupo Johnson &amp; Johnson Yondelis (trabectedina) 17.934 9.442 Luye Zepzelca (lurbinectedina) 4.408 - Boryung Zepzelca (lurbinectedina) 440<span class=\"ls0_1\"> </span>440<span class=\"ls0_1\"> </span>Lotus Zepzelca (lurbinectedina) 407<span class=\"ls0_1\"> </span>293<span class=\"ls0_1\"> </span>Otros contratos 367<span class=\"ls0_1\"> </span>365<span class=\"ls0_1\"> </span>Total Licencias 46.518 33.590 Total 107.865 85.768<span class=\"__1 _22\"> </span>23.1<span class=\"ls0_1\"> Y<span class=\"__1 _3\"></span>ond<span class=\"__1 _3\"></span>eli<span class=\"__1 _b\"></span>s </span>Janssen Products L<span class=\"__1 _2\"></span>P  En <span class=\"__1 _2\"></span>2001 <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _2\"></span>firm\u00f3 <span class=\"__1 _9\"></span>un <span class=\"__1 _2\"></span>acuerdo <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>licencia <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>-desarr<span class=\"__1 _2\"></span>ollo <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>Ortho <span class=\"__1 _9\"></span>Biotech <span class=\"__1 _2\"></span>Products <span class=\"__1 _9\"></span>L.P. <span class=\"__1 _2\"></span>(<span class=\"__1 _2\"></span>OB<span class=\"__1 _2\"></span>P, <span class=\"__1 _2\"></span>hoy<span class=\"__1 _2\"></span> Janssen <span class=\"__1 _9\"></span>Products, <span class=\"__1 _9\"></span>L.P.), <span class=\"__1 _2\"></span>f<span class=\"__1 _2\"></span>ilial <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>grupo <span class=\"__1 _9\"></span>norteamericano <span class=\"__1 _9\"></span>Johnson <span class=\"__1 _9\"></span>&amp; <span class=\"__1 _9\"></span>Johnson <span class=\"__1 _9\"></span>(J&amp;J). <span class=\"__1 _9\"></span>Dicho <span class=\"__1 _2\"></span>acuerdo <span class=\"__1 _9\"></span>incluye,<span class=\"__1 _2\"></span> un cobro <span class=\"__1 _2\"></span>inicial reci<span class=\"__1 _2\"></span>bido a <span class=\"__1 _2\"></span>la fecha<span class=\"__1 _2\"></span> del c<span class=\"__1 _2\"></span>ontrato (u<span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>-front), <span class=\"__1 _2\"></span>as\u00ed com<span class=\"__1 _2\"></span>o ciertos<span class=\"__1 _2\"></span> cobros<span class=\"__1 _2\"></span> posteriores <span class=\"__1 _2\"></span>(milestones)<span class=\"__1 _2\"></span>, cuyo <span class=\"__1 _c\"></span>cobro<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>est\u00e1 <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>ujeto <span class=\"__1 _c\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>que<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>se <span class=\"__1 _d\"></span>alcancen <span class=\"__1 _c\"></span>ciertos<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>hi<span class=\"__1 _2\"></span>tos <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>desarrollo <span class=\"__1 _c\"></span>y <span class=\"__1 _d\"></span>regulator<span class=\"__1 _9\"></span>ios <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>Yondel<span class=\"__1 _2\"></span>is. <span class=\"__1 _c\"></span>Dichos cobros <span class=\"__1 _8\"> </span>(up-front <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>milestones)<span class=\"__1 _2\"></span>, <span class=\"__1 _8\"> </span>percibidos <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>forma <span class=\"__1 _8\"> </span>irrevocable <span class=\"__1 _8\"> </span>una <span class=\"__1 _8\"> </span>vez <span class=\"__1 _8\"> </span>alcanzadas <span class=\"__1 _8\"> </span>las <span class=\"__1 _8\"> </span>fech<span class=\"__1 _2\"></span>as <span class=\"__1 _8\"> </span>e <span class=\"__1 _8\"> </span>hitos correspondientes, <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>on <span class=\"__1 _9\"></span>registrados <span class=\"__1 _9\"></span>inicia<span class=\"__1 _2\"></span>lmente <span class=\"__1 _9\"></span>como <span class=\"__1 _9\"></span>i<span class=\"__1 _2\"></span>ngresos <span class=\"__1 _9\"></span>diferidos <span class=\"__1 _9\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>reconocen <span class=\"__1 _9\"></span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _9\"></span>ingreso <span class=\"__1 _9\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>lo largo de la vida de<span class=\"__1 _2\"></span>l contrat<span class=\"__1 _2\"></span>o suscrito, que incluye dos <span class=\"__1 _2\"></span>fases diferenciadas: <span class=\"__1 _2\"></span>desarrollo y c<span class=\"__1 _2\"></span>omercializaci\u00f3n. <span class=\"__1 _9\"></span> La <span class=\"__1 _b\"></span>Socied<span class=\"__1 _2\"></span>ad <span class=\"__1 _b\"></span>ha <span class=\"__1 _3\"></span>cumplido <span class=\"__1 _3\"></span>todas las <span class=\"__1 _b\"></span>obligaciones <span class=\"__1 _b\"></span>corr<span class=\"__1 _2\"></span>espondie<span class=\"__1 _2\"></span>ntes, <span class=\"__1 _b\"></span>habi<span class=\"__1 _2\"></span>\u00e9ndose <span class=\"__1 _b\"></span>inc<span class=\"__1 _2\"></span>urrido <span class=\"__1 _b\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>todos<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>gas<span class=\"__1 _2\"></span>tos necesarios <span class=\"__1 _d\"></span>por <span class=\"__1 _8\"> </span>parte <span class=\"__1 _c\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _d\"></span>Pharma <span class=\"__1 _d\"></span>Mar. <span class=\"__1 _8\"> </span>En <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>onsecuenc<span class=\"__1 _2\"></span>ia, <span class=\"__1 _d\"></span>desde <span class=\"__1 _d\"></span>entonce<span class=\"__1 _9\"></span>s <span class=\"__1 _d\"></span>Pharma <span class=\"__1 _d\"></span>Mar <span class=\"__1 _d\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _d\"></span>ha <span class=\"__1 _d\"></span>registrado<span class=\"__1 _2\"></span> ning\u00fan importe bajo <span class=\"__1 _2\"></span>este concepto.<span class=\"__1 _2\"></span>  El <span class=\"__1 _2\"></span>importe <span class=\"__1 _9\"></span>atribuido <span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>fase <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>comercia<span class=\"__1 _2\"></span>lizaci\u00f3n <span class=\"__1 _2\"></span>corr<span class=\"__1 _2\"></span>esponde <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>roya<span class=\"__1 _2\"></span>lties <span class=\"__1 _2\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>reconocen <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>funci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _2\"></span>de su <span class=\"__1 _b\"></span>devengo. <span class=\"__1 _b\"></span>En <span class=\"__1 _b\"></span>2024 <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>han <span class=\"__1 _b\"></span>reconocido <span class=\"__1 _b\"></span>royalties <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>importe <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>4.<span class=\"__1 _2\"></span>476 <span class=\"__1 _b\"></span>miles <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>euros <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>ventas <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>Yondelis (<span class=\"ls8\">3.06</span>8 miles de e<span class=\"__1 _2\"></span>uros en <span class=\"ls9\">20</span>23<span class=\"ls12\">).</span> En <span class=\"__1 _9\"></span>2024 <span class=\"__1 _10\"></span>Pharma <span class=\"__1 _10\"></span>Mar, <span class=\"__1 _10\"></span>S.A. <span class=\"__1 _10\"></span>ha <span class=\"__1 _9\"></span>recibido <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>Janssen <span class=\"__1 _10\"></span>dos <span class=\"__1 _10\"></span>cobros, <span class=\"__1 _9\"></span>el <span class=\"__1 _10\"></span>primero <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>importe <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>9.442 <span class=\"__1 _10\"></span>miles <span class=\"__1 _10\"></span>de d\u00f3lares <span class=\"__1 _9\"></span>(8.715 <span class=\"__1 _9\"></span>miles <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>euros) <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span>gosto <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>egundo <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>m<span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>n<span class=\"__1 _2\"></span>oviembre <span class=\"__1 _9\"></span>po<span class=\"__1 _9\"></span>r <span class=\"__1 _9\"></span>importe <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>10.000<span class=\"__1 _2\"></span> miles de d\u00f3lares<span class=\"__1 _2\"></span> (9.219 miles<span class=\"__1 _2\"></span> de euros ) a<span class=\"__1 _2\"></span>l alcanzar u<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>hito comerci<span class=\"__1 _2\"></span>al establecid<span class=\"__1 _2\"></span>o en el acuerd<span class=\"__1 _2\"></span>o de licencia<span class=\"__1 _2\"></span> relativo a Yondelis en <span class=\"__1 _2\"></span>Estados Unidos (1<span class=\"__1 _2\"></span>0.000 miles d<span class=\"__1 _2\"></span>e d\u00f3lares  <span class=\"__1 _2\"></span>-9.442 m<span class=\"__1 _2\"></span>iles de euros<span class=\"__1 _2\"></span>- en 2023).<span class=\"__1 _2\"></span> Nuevos Acuerdos<span class=\"__1 _2\"></span> En <span class=\"__1 _c\"></span>2<span class=\"__1 _2\"></span>019, <span class=\"__1 _d\"></span>Pharma <span class=\"__1 _d\"></span>Mar <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>Janssen <span class=\"__1 _d\"></span>suscribieron <span class=\"__1 _d\"></span>un <span class=\"__1 _d\"></span>ac<span class=\"__1 _2\"></span>uerdo <span class=\"__1 _d\"></span>marco <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>tr<span class=\"__1 _2\"></span>ansferen<span class=\"__1 _2\"></span>cia <span class=\"__1 _d\"></span>bajo <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _d\"></span>cual <span class=\"__1 _d\"></span>Janssen transfiri\u00f3 <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>Pharma <span class=\"__1 _10\"></span>Mar <span class=\"__1 _9\"></span>todos <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>derechos <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>obre <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>compuesto <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>resto <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>territorios<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>licenciados <span class=\"__1 _9\"></span>a Janssen, <span class=\"__1 _10\"></span>es <span class=\"__1 _10\"></span>decir, <span class=\"__1 _10\"></span>todos <span class=\"__1 _10\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>pa\u00edses<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>del <span class=\"__1 _10\"></span>mun<span class=\"__1 _2\"></span>do <span class=\"__1 _9\"></span>ex<span class=\"__1 _2\"></span>cepto <span class=\"__1 _c\"></span>EE.UU, <span class=\"__1 _c\"></span>Europa <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>Jap\u00f3n <span class=\"__1 _10\"></span>(este <span class=\"__1 _10\"></span>\u00faltimo <span class=\"__1 _10\"></span>licenc<span class=\"__1 _2\"></span>iado <span class=\"__1 _9\"></span>a<span class=\"__1 _2\"></span> Taiho Pharmaceutica<span class=\"__1 _2\"></span>ls Co. Ltd). <span class=\"__1 _2\"></span> Como <span class=\"__1 _d\"></span>cons<span class=\"__1 _2\"></span>ecuencia <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>lo <span class=\"__1 _8\"> </span>anterior, <span class=\"__1 _d\"></span>desde <span class=\"__1 _8\"> </span>dicho <span class=\"__1 _d\"></span>acu<span class=\"__1 _2\"></span>erdo <span class=\"__1 _d\"></span>de <span class=\"__1 _8\"> </span>transferencia, <span class=\"__1 _8\"> </span>Pha<span class=\"__1 _2\"></span>rma <span class=\"__1 _d\"></span>Mar <span class=\"__1 _8\"> </span>ha <span class=\"__1 _d\"></span>suscrito <span class=\"__1 _8\"> </span>los siguientes acuerdos <span class=\"__1 _b\"></span>para la <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>omercializaci\u00f3n de <span class=\"__1 _b\"></span>Yonde<span class=\"__1 _2\"></span>lis<span class=\"lsa\">, </span>completando <span class=\"__1 _3\"></span>pr\u00e1cticam<span class=\"__1 _2\"></span>ente <span class=\"__1 _b\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>geograf\u00ed<span class=\"__1 _2\"></span>a mu<span class=\"__1 _3\"></span>ndial<span class=\"__1 _2\"></span>: En <span class=\"__1 _9\"></span>2020, <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>acuerdos <span class=\"__1 _10\"></span>alcanz<span class=\"__1 _2\"></span>ados <span class=\"__1 _9\"></span>fueron <span class=\"__1 _9\"></span>siete <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>to<span class=\"__1 _2\"></span>tal: <span class=\"__1 _9\"></span> <span class=\"__1 _9\"></span>i) <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>Valeo, <span class=\"__1 _9\"></span>para <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>territorio <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>Canad<span class=\"__1 _2\"></span>\u00e1; <span class=\"__1 _9\"></span>ii) <span class=\"__1 _9\"></span>con Adium <span class=\"__1 _10\"></span>Pharma <span class=\"__1 _10\"></span>para <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>co<span class=\"__1 _2\"></span>mercializaci\u00f3n <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>Yond<span class=\"__1 _2\"></span>elis <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>Arg<span class=\"__1 _2\"></span>entina, <span class=\"__1 _10\"></span>Bolivia, <span class=\"__1 _10\"></span>Bra<span class=\"__1 _2\"></span>sil, <span class=\"__1 _9\"></span>Ch<span class=\"__1 _2\"></span>ile, <span class=\"__1 _10\"></span>Colombia, <span class=\"__1 _10\"></span>Cos<span class=\"__1 _2\"></span>ta Rica, <span class=\"__1 _8\"> </span>Curazao, <span class=\"__1 _a\"> </span>Republica <span class=\"__1 _a\"> </span>Dominicana, <span class=\"__1 _a\"> </span>Ecuador, <span class=\"__1 _a\"> </span>El <span class=\"__1 _8\"> </span>Salva<span class=\"__1 _2\"></span>dor, <span class=\"__1 _8\"> </span>Guate<span class=\"__1 _2\"></span>mala, <span class=\"__1 _8\"> </span>H<span class=\"__1 _2\"></span>o<span class=\"__1 _2\"></span>nduras, <span class=\"__1 _8\"> </span>J<span class=\"__1 _2\"></span>amaica, <span class=\"__1 _8\"> </span>M\u00e9x<span class=\"__1 _2\"></span>ico, Nicaragua, <span class=\"__1 _9\"></span>Pana<span class=\"__1 _2\"></span>m\u00e1, <span class=\"__1 _9\"></span>Parag<span class=\"__1 _2\"></span>uay, <span class=\"__1 _9\"></span>Per\u00fa, <span class=\"__1 _9\"></span>Tr<span class=\"__1 _2\"></span>inidad <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>Tob<span class=\"__1 _2\"></span>ago, <span class=\"__1 _9\"></span>Ur<span class=\"__1 _2\"></span>uguay <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>Venezuela, <span class=\"__1 _9\"></span>iii) <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>acuerdo <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>licencia suscrito con Onko I<span class=\"__1 _2\"></span>lak San <span class=\"__1 _2\"></span>para la comerc<span class=\"__1 _2\"></span>ializaci\u00f3n en Tur<span class=\"__1 _2\"></span>qu\u00eda, iv) e<span class=\"__1 _2\"></span>l acuerdo sus<span class=\"__1 _2\"></span>crito con Key O<span class=\"__1 _2\"></span>ncologics para <span class=\"__1 _9\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>comerci<span class=\"__1 _2\"></span>alizaci\u00f3n <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>Republica <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>Sud\u00e1frica, <span class=\"__1 _10\"></span>Namibia <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>Botsuana, <span class=\"__1 _10\"></span>v) <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>acuerdo <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>uscrito <span class=\"__1 _9\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>TTY<span class=\"__1 _2\"></span> para la <span class=\"__1 _2\"></span>comerc<span class=\"__1 _2\"></span>ializaci\u00f3n <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>distribuci\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>Yonde<span class=\"__1 _2\"></span>lis e<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>Taiw\u00e1n, <span class=\"__1 _2\"></span>Hong <span class=\"__1 _2\"></span>Kong <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>Macao, <span class=\"__1 _2\"></span>vi) <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>acuerdo <span class=\"__1 _2\"></span>susc<span class=\"__1 _2\"></span>rito con STADA <span class=\"__1 _2\"></span>para co<span class=\"__1 _2\"></span>mercializar <span class=\"__1 _2\"></span>Yondelis e<span class=\"__1 _2\"></span>n la reg<span class=\"__1 _2\"></span>i\u00f3n d<span class=\"__1 _2\"></span>e Oriente Me<span class=\"__1 _2\"></span>dio<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>y Norte <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>\u00c1frica y, <span class=\"__1 _2\"></span>por \u00faltim<span class=\"__1 _2\"></span>o, vii)el acuerdo <span class=\"__1 _9\"></span>suscr<span class=\"__1 _2\"></span>ito <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>R<span class=\"__1 _2\"></span>-Ph<span class=\"__1 _2\"></span>arm <span class=\"__1 _9\"></span>para <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>comercia<span class=\"__1 _2\"></span>lizaci\u00f3n <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>Rusia, <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>resto <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>pa\u00eds<span class=\"__1 _2\"></span>es <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>la <span class=\"__1 _10\"></span>Comunidad <span class=\"__1 _10\"></span>de Estados Independient<span class=\"__1 _2\"></span>es y Georgia. <span class=\"__1 _2\"></span> En  2019 <span class=\"__1 _7\"> </span>Pharma <span class=\"__1 _7\"> </span>Mar  suscr<span class=\"__1 _2\"></span>ibi\u00f3  dos  acu<span class=\"__1 _2\"></span>erdos <span class=\"__1 _7\"> </span>para  la  c<span class=\"__1 _2\"></span>omercializaci\u00f3n <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>Yondeli<span class=\"__1 _2\"></span>s: <span class=\"__1 _7\"> </span>el  primero <span class=\"__1 _7\"> </span>con Specialised <span class=\"__1 _10\"></span>Therapeut<span class=\"__1 _2\"></span>ics <span class=\"__1 _10\"></span>Asia, <span class=\"__1 _10\"></span>Pte. <span class=\"__1 _10\"></span>Ltd. <span class=\"__1 _10\"></span>(STA) <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>ara <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>comercializaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>Australia, <span class=\"__1 _10\"></span>N<span class=\"__1 _2\"></span>ueva <span class=\"__1 _10\"></span>Zelanda <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>el<span class=\"__1 _2\"></span> Sudeste <span class=\"__1 _c\"></span>As<span class=\"__1 _2\"></span>i\u00e1tico, <span class=\"__1 _d\"></span>y <span class=\"__1 _c\"></span>el <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>egundo <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _c\"></span>Me<span class=\"__1 _2\"></span>gapharm <span class=\"__1 _d\"></span>Ltd. <span class=\"__1 _d\"></span>para <span class=\"__1 _c\"></span>la <span class=\"__1 _d\"></span>comercializaci\u00f3n <span class=\"__1 _d\"></span>en <span class=\"__1 _c\"></span>Israel <span class=\"__1 _d\"></span>y <span class=\"__1 _c\"></span>en <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>terr<span class=\"__1 _2\"></span>itorio conocido como Autori<span class=\"__1 _2\"></span>dad Palest<span class=\"__1 _2\"></span>ina.  En los <span class=\"__1 _2\"></span>tod<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>casos <span class=\"__1 _2\"></span>Phar<span class=\"__1 _2\"></span>ma Mar<span class=\"__1 _2\"></span> c<span class=\"__1 _2\"></span>onservar\u00e1 <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>derechos <span class=\"__1 _2\"></span>exc<span class=\"__1 _2\"></span>lusivos de <span class=\"__1 _9\"></span>producci\u00f3n <span class=\"__1 _2\"></span>sobre e<span class=\"__1 _2\"></span>l pro<span class=\"__1 _2\"></span>ducto <span class=\"__1 _2\"></span>y vender\u00e1 el producto a <span class=\"__1 _2\"></span>los s<span class=\"__1 _2\"></span>ocios para su uso co<span class=\"__1 _2\"></span>mercial y cl\u00ednico.<span class=\"__1 _2\"></span> A <span class=\"__1 _2\"></span>31 <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>diciembre <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>2024, <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>ventas <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>onjuntas <span class=\"__1 _9\"></span>procedentes <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>estos <span class=\"__1 _10\"></span>nuevos <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span>cuerdos <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>Yondelis <span class=\"__1 _2\"></span>ha<span class=\"__1 _2\"></span>n ascendido a 9.391 <span class=\"__1 _2\"></span>miles de euros<span class=\"__1 _2\"></span> (6.632 <span class=\"__1 _2\"></span>miles en 202<span class=\"__1 _2\"></span>3).  Taiho Pharmaceutical C<span class=\"__1 _2\"></span>o En <span class=\"__1 _d\"></span>2009, <span class=\"__1 _d\"> </span>Ph<span class=\"__1 _2\"></span>arma <span class=\"__1 _d\"></span>Mar <span class=\"__1 _d\"> </span>fir<span class=\"__1 _2\"></span>m\u00f3 <span class=\"__1 _d\"></span>con <span class=\"__1 _d\"></span>Taih<span class=\"__1 _2\"></span>o <span class=\"__1 _d\"></span>Pharmaceut<span class=\"__1 _2\"></span>ical <span class=\"__1 _d\"></span>Co. <span class=\"__1 _d\"></span>un <span class=\"__1 _8\"> </span>acuerdo <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>licencia <span class=\"__1 _8\"> </span>para <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"></span>desarrollo <span class=\"__1 _d\"></span>y comercializaci\u00f3n de <span class=\"__1 _2\"></span>Yondel<span class=\"__1 _2\"></span>is para el mercad<span class=\"__1 _2\"></span>o japon\u00e9s<span class=\"__1 _22\"> </span>.<span class=\"__1 _22\"> </span>Los compromisos as<span class=\"__1 _2\"></span>umidos por el Grupo co<span class=\"__1 _2\"></span>mo resultado del<span class=\"__1 _2\"></span> acuerdo<span class=\"__1 _2\"></span> <span class=\"ls9\">ha</span>n sido totalmente <span class=\"__1 _2\"></span>cumplido<span class=\"lse\">s.</span>  <span class=\"__1 _2\"></span> En <span class=\"__1 _c\"></span>2<span class=\"__1 _2\"></span>015, <span class=\"__1 _d\"></span>Taiho <span class=\"__1 _d\"></span>obtuvo <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>la <span class=\"__1 _d\"></span>agencia <span class=\"__1 _d\"></span>reguladora <span class=\"__1 _d\"></span>japonesa <span class=\"__1 _d\"></span>(PMD<span class=\"__1 _2\"></span>A) <span class=\"__1 _d\"></span>autorizaci\u00f3n <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>comercializaci\u00f3n <span class=\"__1 _d\"></span>de Yondelis para el trat<span class=\"__1 _2\"></span>amiento de varios s<span class=\"__1 _2\"></span>ubtipos de sar<span class=\"__1 _2\"></span>coma de tejidos blan<span class=\"__1 _2\"></span>dos.<span class=\"__1 _2\"></span> E<span class=\"ls8\">n </span>2024, <span class=\"__1 _b\"></span>se reconocieron<span class=\"__1 _2\"></span> ingresos <span class=\"__1 _3\"></span>por los <span class=\"__1 _3\"></span>royalties recibidos de <span class=\"__1 _3\"></span>Taiho por las <span class=\"__1 _b\"></span>v<span class=\"__1 _2\"></span>entas de <span class=\"__1 _b\"></span>Y<span class=\"__1 _2\"></span>ondelis en <span class=\"__1 _b\"></span>J<span class=\"__1 _2\"></span>ap\u00f3n<span class=\"ls11\">, </span>por importe de 7<span class=\"ls9\">19</span> miles d<span class=\"__1 _2\"></span>e euros (<span class=\"ls9\">74</span>1 miles de euro<span class=\"__1 _2\"></span>s en 2023).<span class=\"__1 _2\"></span> 23.2<span class=\"ls0_1\"> Ze<span class=\"__1 _b\"></span>pzelc<span class=\"__1 _b\"></span>a </span>A <span class=\"__1 _8\"> </span>31 <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>diciembre <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>2024, <span class=\"__1 _a\"> </span>la <span class=\"__1 _8\"> </span>Sociedad <span class=\"__1 _a\"> </span>ha <span class=\"__1 _8\"> </span>suscrit<span class=\"__1 _2\"></span>o <span class=\"__1 _a\"> </span>los <span class=\"__1 _8\"> </span>siguientes <span class=\"__1 _a\"> </span>acuerdos <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>licencia, <span class=\"__1 _8\"> </span>d<span class=\"__1 _2\"></span>esarrollo <span class=\"__1 _8\"> </span>y comercializaci\u00f3n co<span class=\"__1 _2\"></span>n diferentes socios<span class=\"__1 _2\"></span>:  Jazz Pharmaceuticals<span class=\"__1 _2\"></span> El <span class=\"__1 _9\"></span>19 <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>dic<span class=\"__1 _2\"></span>iembre <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>201<span class=\"__1 _2\"></span>9 <span class=\"__1 _9\"></span>Pharma <span class=\"__1 _10\"></span>Mar, <span class=\"__1 _10\"></span>y <span class=\"__1 _9\"></span>Jaz<span class=\"__1 _2\"></span>z <span class=\"__1 _9\"></span>Pharmaceut<span class=\"__1 _2\"></span>icals <span class=\"__1 _9\"></span>susc<span class=\"__1 _2\"></span>ribieron <span class=\"__1 _9\"></span>un <span class=\"__1 _10\"></span>contrato <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>lice<span class=\"__1 _2\"></span>ncia <span class=\"__1 _9\"></span>en<span class=\"__1 _2\"></span> exclusiva para comercializ<span class=\"__1 _2\"></span>ar en Estados Uni<span class=\"__1 _2\"></span>dos el compuesto antitum<span class=\"__1 _2\"></span>oral Zepzelca para c\u00e1ncer d<span class=\"__1 _2\"></span>e pulm\u00f3n microc\u00edtico <span class=\"__1 _d\"></span>recurrente. <span class=\"__1 _d\"> </span>La <span class=\"__1 _8\"> </span>eficacia <span class=\"__1 _d\"></span>del <span class=\"__1 _d\"></span>acu<span class=\"__1 _2\"></span>erdo <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"></span>pr<span class=\"__1 _2\"></span>odujo <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>enero <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>202<span class=\"__1 _2\"></span>0 <span class=\"__1 _d\"></span>con <span class=\"__1 _d\"></span>la <span class=\"__1 _d\"></span>autorizac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>las autoridades <span class=\"__1 _15\"> </span>antimonopo<span class=\"__1 _2\"></span>lio <span class=\"__1 _15\"> </span>de <span class=\"__1 _15\"> </span>Estados <span class=\"__1 _15\"> </span>Unidos, <span class=\"__1 _15\"> </span>de <span class=\"__1 _15\"> </span>conformid<span class=\"__1 _2\"></span>ad <span class=\"__1 _18\"> </span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _15\"> </span>la <span class=\"__1 _15\"> </span>Hart<span class=\"__1 _9\"></span>-Scott-Rodino <span class=\"__1 _15\"> </span>Anti<span class=\"__1 _2\"></span>trust Improvements Act of <span class=\"__1 _2\"></span>1976. Lo<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"> </span>com<span class=\"__1 _b\"></span>prom<span class=\"__1 _b\"></span>isos<span class=\"__1 _3\"></span> <span class=\"__1 _7\"> </span>asu<span class=\"__1 _b\"></span>mido<span class=\"__1 _b\"></span>s <span class=\"__1 _7\"> </span>por<span class=\"__1 _3\"></span> <span class=\"__1 _7\"> </span>el  Grup<span class=\"__1 _b\"></span>o <span class=\"__1 _7\"> </span>como<span class=\"__1 _b\"></span> <span class=\"__1 _7\"> </span>res<span class=\"__1 _b\"></span>ulta<span class=\"__1 _b\"></span>do <span class=\"__1 _7\"> </span>de<span class=\"__1 _3\"></span>l <span class=\"__1 _7\"> </span>ac<span class=\"__1 _3\"></span>uerd<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"> </span>in<span class=\"__1 _b\"></span>cluye<span class=\"__1 _b\"></span>n <span class=\"__1 _7\"> </span>fu<span class=\"__1 _3\"></span>nd<span class=\"__1 _3\"></span>ame<span class=\"__1 _b\"></span>ntal<span class=\"__1 _b\"></span>men<span class=\"__1 _3\"></span>te  los sig<span class=\"__1 _b\"></span>uie<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span>s: \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Actividades de I+D: El Grupo se compromete a finalizar y llevar a <span class=\"__1 _b\"></span>ca<span class=\"__1 _2\"></span>bo determinados estudios de la </span>mol\u00e9cula <span class=\"__1 _2\"></span>licenciada <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>requerir\u00e1 <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>FDA. <span class=\"__1 _2\"></span>Estos <span class=\"__1 _2\"></span>estudios <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>podr\u00eda <span class=\"__1 _2\"></span>realizar <span class=\"__1 _2\"></span>un <span class=\"__1 _2\"></span>terc<span class=\"__1 _2\"></span>ero, de <span class=\"__1 _2\"></span>ah\u00ed <span class=\"__1 _2\"></span>que se considere un serv<span class=\"__1 _2\"></span>icio distinto y por ta<span class=\"__1 _2\"></span>nto una oblig<span class=\"__1 _2\"></span>aci\u00f3n de cumplimiento<span class=\"__1 _9\"></span>. \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Fabricaci\u00f3n: El Grupo asume<span class=\"__1 _2\"></span> en exclusiva la fabricaci<span class=\"__1 _2\"></span>\u00f3n del medicamento<span class=\"__1 _2\"></span>, que ser\u00e1 suministrado a </span>Jazz Pharmaceuticals<span class=\"__1 _2\"></span>. \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Actividades <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>Farm<span class=\"__1 _2\"></span>acovigilanci<span class=\"__1 _2\"></span>a: <span class=\"__1 _d\"></span>El <span class=\"__1 _d\"></span>Grupo <span class=\"__1 _d\"> </span>as<span class=\"__1 _2\"></span>ume <span class=\"__1 _d\"> </span>es<span class=\"__1 _2\"></span>ta <span class=\"__1 _d\"></span>funci\u00f3<span class=\"__1 _2\"></span>n <span class=\"__1 _8\"> </span>en <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>u <span class=\"__1 _d\"></span>nombr<span class=\"__1 _2\"></span>e <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>J<span class=\"__1 _2\"></span>azz </span>Pharmaceuticals.<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Otorgamiento <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>la <span class=\"__1 _8\"> </span>l<span class=\"__1 _2\"></span>icencia <span class=\"__1 _a\"> </span>del <span class=\"__1 _8\"> </span>compu<span class=\"__1 _2\"></span>esto <span class=\"__1 _a\"> </span>Lurbinectedina, <span class=\"__1 _a\"> </span>que <span class=\"__1 _a\"> </span>lleva <span class=\"__1 _a\"> </span>consigo <span class=\"__1 _a\"> </span>la  cesi\u00f3n <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>los </span>derechos de comerc<span class=\"__1 _2\"></span>ializaci\u00f3n e<span class=\"__1 _2\"></span>n el territorio licencia<span class=\"__1 _2\"></span>do<span class=\"lsa\">. </span> En enero de 2020, con la entrada en vigor del acuerdo<span class=\"__1 _2\"></span>, <span class=\"ff6\">Pharm<span class=\"__1 _2\"></span>a Mar recibi\u00f3, un cobro \u201cup front\u201d por import<span class=\"__1 _2\"></span>e </span>de <span class=\"__1 _b\"></span>200 <span class=\"__1 _b\"></span>millones <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>d\u00f3lares <span class=\"__1 _b\"></span>(181 <span class=\"__1 _b\"></span>millones <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>euros). <span class=\"__1 _b\"></span>Pos<span class=\"__1 _2\"></span>teriormente, <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>mes <span class=\"__1 _b\"></span>junio <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>produjo <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>aprob<span class=\"__1 _2\"></span>aci\u00f3n de la FDA a<span class=\"__1 _2\"></span>mericana par<span class=\"__1 _2\"></span>a comercializaci<span class=\"__1 _2\"></span>\u00f3n de Zepz<span class=\"__1 _2\"></span>elca en Es<span class=\"__1 _2\"></span>tados Unidos<span class=\"__1 _2\"></span> bajo proc<span class=\"__1 _2\"></span>edimiento ace<span class=\"__1 _9\"></span>lerado. Pharma Ma<span class=\"__1 _3\"></span>r recibi\u00f3 <span class=\"__1 _3\"></span>al <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>umplirse este <span class=\"__1 _b\"></span>hito un <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>obro de <span class=\"__1 _b\"></span>J<span class=\"__1 _2\"></span>azz Pharmaceuticals <span class=\"__1 _3\"></span>por importe <span class=\"__1 _b\"></span>de 100 <span class=\"__1 _3\"></span>millones de d\u00f3lares <span class=\"__1 _2\"></span>(88,5 <span class=\"__1 _2\"></span>millones<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>euros). <span class=\"__1 _9\"></span><span class=\"ff6\">Tanto <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>ingres<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>procedent<span class=\"__1 _2\"></span>e d<span class=\"__1 _2\"></span>e \u201cu<span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span></span>-<span class=\"ff6\">front\u201d <span class=\"__1 _2\"></span>como <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>proce<span class=\"__1 _2\"></span>dente <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>hito <span class=\"__1 _9\"></span>de </span>desarrollo <span class=\"__1 _7\"> </span>cumplido, <span class=\"__1 _7\"> </span>se  han <span class=\"__1 _7\"> </span>reconoc<span class=\"__1 _2\"></span>ido <span class=\"__1 _7\"> </span>como <span class=\"__1 _7\"> </span>ingreso <span class=\"__1 _7\"> </span>en  la <span class=\"__1 _7\"> </span>cuenta <span class=\"__1 _7\"> </span>de  res<span class=\"__1 _2\"></span>ultados <span class=\"__1 _7\"> </span>en  los <span class=\"__1 _7\"> </span>diferentes<span class=\"__1 _2\"></span> ejercicios,en <span class=\"__1 _b\"></span>func<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>cumplimiento <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>co<span class=\"__1 _2\"></span>mpromisos <span class=\"__1 _b\"></span>adquiridos <span class=\"__1 _b\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _b\"></span>Pharma <span class=\"__1 _b\"></span>Mar <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>virtud <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _b\"></span>contrato. <span class=\"__1 _9\"></span> A <span class=\"__1 _c\"></span>31 <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>diciembre <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>2024 <span class=\"__1 _c\"></span>ha <span class=\"__1 _c\"></span>corr<span class=\"__1 _2\"></span>espondido <span class=\"__1 _c\"></span>rec<span class=\"__1 _2\"></span>onocer <span class=\"__1 _d\"></span>ingresos <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _c\"></span>importe <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>22.962 <span class=\"__1 _c\"></span>mi<span class=\"__1 _2\"></span>les <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>euros<span class=\"__1 _2\"></span> (23.050 miles de euros<span class=\"__1 _2\"></span> en 2023<span class=\"ls12\">).<span class=\"__1 _2\"></span></span> En <span class=\"__1 _d\"></span>2024<span class=\"lsa\">, <span class=\"__1 _d\"> </span></span>P<span class=\"__1 _2\"></span>harma <span class=\"__1 _d\"></span>Mar <span class=\"__1 _8\"> </span>ha <span class=\"__1 _d\"></span>recibido <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>Jaz<span class=\"__1 _2\"></span>z <span class=\"__1 _d\"></span>Pharmac<span class=\"__1 _2\"></span>euticals <span class=\"__1 _d\"></span>royalties <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>orrespondientes <span class=\"__1 _8\"> </span>a <span class=\"__1 _d\"></span>las <span class=\"__1 _d\"></span>ventas <span class=\"__1 _d\"></span>d<span class=\"__1 _2\"></span>e Zepzelca en Estados<span class=\"__1 _2\"></span> Unidos por importe de <span class=\"__1 _2\"></span>55.<span class=\"__1 _2\"></span>789 miles de e<span class=\"__1 _2\"></span>uros (48.368 <span class=\"__1 _2\"></span>miles de euros<span class=\"__1 _2\"></span> en 2023) Luye Pharma Group<span class=\"__1 _2\"></span> En <span class=\"__1 _9\"></span>abril <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>2019, <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>Gr<span class=\"__1 _2\"></span>upo <span class=\"__1 _10\"></span>suscribi\u00f3 <span class=\"__1 _9\"></span>un <span class=\"__1 _10\"></span>Acuerdo <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>licencia <span class=\"__1 _9\"></span>con <span class=\"__1 _10\"></span>Luye <span class=\"__1 _9\"></span>P<span class=\"__1 _2\"></span>harma <span class=\"__1 _10\"></span>Group <span class=\"__1 _9\"></span>para <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>des<span class=\"__1 _2\"></span>arrollo <span class=\"__1 _9\"></span>y comercializaci\u00f3n <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>Zepzelca <span class=\"__1 _19\"> </span>en <span class=\"__1 _19\"> </span>c\u00e1ncer <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>pulm\u00f3n <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>c\u00e9lula <span class=\"__1 _19\"> </span>peque\u00f1a <span class=\"__1 _19\"> </span>y <span class=\"__1 _19\"> </span>potencialmente <span class=\"__1 _19\"> </span>en <span class=\"__1 _19\"> </span>otras indicaciones, <span class=\"__1 _c\"></span>para <span class=\"__1 _c\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>terr<span class=\"__1 _2\"></span>itorios <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>China,<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>Ho<span class=\"__1 _2\"></span>ng <span class=\"__1 _c\"></span>Kong <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>Mac<span class=\"__1 _2\"></span>ao. <span class=\"__1 _c\"></span>En <span class=\"__1 _c\"></span>virtud <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>ste <span class=\"__1 _10\"></span>ac<span class=\"__1 _2\"></span>uerdo <span class=\"__1 _c\"></span>Pharma<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>Mar<span class=\"__1 _2\"></span> recibi\u00f3 un <span class=\"__1 _2\"></span>pago i<span class=\"__1 _2\"></span>nicial de <span class=\"__1 _2\"></span>5.000 mi<span class=\"__1 _2\"></span>les de <span class=\"__1 _2\"></span>d\u00f3lares (4.4<span class=\"__1 _2\"></span>52 miles <span class=\"__1 _2\"></span>de euros). <span class=\"__1 _2\"></span>Luye s<span class=\"__1 _2\"></span>e c<span class=\"__1 _2\"></span>ompromete <span class=\"__1 _2\"></span>a desarrollar Zepzelca  para <span class=\"__1 _a\"> </span>el  tratamiento  del <span class=\"__1 _a\"> </span>c\u00e1nc<span class=\"__1 _2\"></span>er  de<span class=\"__1 _3\"></span>  pulm\u00f3n  mi<span class=\"__1 _3\"></span>croc\u00edtico  en <span class=\"__1 _a\"> </span>C<span class=\"__1 _2\"></span>hina,  mientras <span class=\"__1 _a\"> </span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _11\"> </span>Pharma  Mar conservar\u00e1 <span class=\"__1 _c\"></span>los <span class=\"__1 _c\"></span>derechos <span class=\"__1 _c\"></span>exclusivos <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>producci\u00f3n.<span class=\"__1 _2\"></span>E<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>dicie<span class=\"__1 _2\"></span>mbre <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>2023, <span class=\"__1 _c\"></span>Luye <span class=\"__1 _c\"></span>r<span class=\"__1 _2\"></span>ecibi\u00f3 <span class=\"__1 _10\"></span>a<span class=\"__1 _2\"></span>utorizaci\u00f3n <span class=\"__1 _c\"></span>para comercializaci\u00f3n de Ze<span class=\"__1 _2\"></span>pzelca en el terr<span class=\"__1 _2\"></span>itorio de Hong <span class=\"__1 _2\"></span>Kong y<span class=\"__1 _2\"></span> Macao<span class=\"__1 _22\"> </span>En diciembre de 2024,  Luye Pharma Group, ha recibido la aprobaci\u00f3<span class=\"__1 _2\"></span>n condicional para la comercializaci\u00f3<span class=\"__1 _2\"></span>n de <span class=\"__1 _8\"> </span>Zepzelca<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>por <span class=\"__1 _a\"> </span>parte <span class=\"__1 _8\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>la <span class=\"__1 _8\"> </span>Administrac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _8\"> </span>Nac<span class=\"__1 _2\"></span>ional <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>Produc<span class=\"__1 _2\"></span>tos <span class=\"__1 _8\"> </span>M\u00e9d<span class=\"__1 _2\"></span>icos <span class=\"__1 _a\"> </span>(NMPA, <span class=\"__1 _8\"> </span>Nati<span class=\"__1 _2\"></span>onal <span class=\"__1 _8\"> </span>Med<span class=\"__1 _2\"></span>ical Products  A<span class=\"__1 _2\"></span>dministration) <span class=\"__1 _7\"> </span>de  Ch<span class=\"__1 _2\"></span>ina, <span class=\"__1 _7\"> </span>para  el <span class=\"__1 _7\"> </span>tratamiento<span class=\"__1 _2\"></span> <span class=\"__1 _7\"> </span>de  paci<span class=\"__1 _2\"></span>entes <span class=\"__1 _7\"> </span>adultos  c<span class=\"__1 _2\"></span>on  c\u00e1nc<span class=\"__1 _2\"></span>er  de <span class=\"__1 _7\"> </span>pulm\u00f3n microc\u00edtico. E<span class=\"__1 _2\"></span>n relaci\u00f3n <span class=\"__1 _2\"></span>a e<span class=\"__1 _2\"></span>sta aprobac<span class=\"__1 _2\"></span>i\u00f3n, Ph<span class=\"__1 _2\"></span>arma M<span class=\"__1 _2\"></span>ar ha <span class=\"__1 _2\"></span>recibido 5.<span class=\"__1 _2\"></span>000 m<span class=\"__1 _2\"></span>iles <span class=\"__1 _2\"></span>de d\u00f3lares<span class=\"__1 _2\"></span> (4.408<span class=\"__1 _2\"></span> miles <span class=\"__1 _2\"></span>de euros). Specialised Therapeut<span class=\"__1 _2\"></span>ics Asia Pte, Ltd <span class=\"__1 _2\"></span> En <span class=\"__1 _10\"></span>mayo <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>2017, <span class=\"__1 _c\"></span>Phar<span class=\"__1 _2\"></span>ma <span class=\"__1 _10\"></span>Mar <span class=\"__1 _c\"></span>firm\u00f3 <span class=\"__1 _10\"></span>u<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>acuerdo <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>icencia <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>S<span class=\"__1 _2\"></span>pecialised <span class=\"__1 _10\"></span>Th<span class=\"__1 _2\"></span>erapeutics <span class=\"__1 _10\"></span>Asi<span class=\"__1 _2\"></span>a <span class=\"__1 _10\"></span>Pte, <span class=\"__1 _10\"></span>L<span class=\"__1 _2\"></span>td (STA), <span class=\"__1 _10\"></span>establecida <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>Singapur, <span class=\"__1 _10\"></span>para<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>comercializar <span class=\"__1 _c\"></span>Z<span class=\"__1 _2\"></span>epzelca<span class=\"ls11\">. <span class=\"__1 _10\"></span></span>Pharma <span class=\"__1 _10\"></span>Mar<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>recibi\u00f3 <span class=\"__1 _c\"></span>un <span class=\"__1 _10\"></span>pago <span class=\"__1 _10\"></span>inicia<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>17<span class=\"__1 _2\"></span>9 miles de euros.<span class=\"__1 _2\"></span> En <span class=\"__1 _9\"></span>re<span class=\"__1 _2\"></span>laci\u00f3n <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>este <span class=\"__1 _10\"></span>acuerdo <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>icencia, <span class=\"__1 _10\"></span>STA <span class=\"__1 _10\"></span>suscribi\u00f3 <span class=\"__1 _d\"></span>en <span class=\"__1 _9\"></span>mayo <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>2017, <span class=\"__1 _10\"></span>acciones<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span><span class=\"ls8\">de <span class=\"__1 _c\"></span></span>Pharma <span class=\"__1 _10\"></span>Mar<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>por importe total de 2.2<span class=\"__1 _2\"></span>11 miles de euros<span class=\"__1 _2\"></span>. En 2021 <span class=\"__1 _b\"></span>Ze<span class=\"__1 _2\"></span>pzelca fue <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span>probado para la <span class=\"__1 _b\"></span>indicac<span class=\"__1 _2\"></span>i\u00f3n de <span class=\"__1 _3\"></span>pulm\u00f3n en <span class=\"__1 _b\"></span>A<span class=\"__1 _2\"></span>ustralia y <span class=\"__1 _3\"></span>Singapur, territorios licenciados a <span class=\"__1 _9\"></span>STA. <span class=\"__1 _9\"></span>Estas <span class=\"__1 _10\"></span>aprobacione<span class=\"__1 _2\"></span>s <span class=\"__1 _9\"></span>devengaron <span class=\"__1 _9\"></span>u<span class=\"__1 _2\"></span>nos <span class=\"__1 _9\"></span>hitos <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>egulatorios <span class=\"__1 _9\"></span>por <span class=\"__1 _10\"></span>import<span class=\"__1 _9\"></span>e <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>450 <span class=\"__1 _9\"></span>miles <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>d\u00f3lares <span class=\"__1 _9\"></span>(<span class=\"__1 _2\"></span>380 miles <span class=\"__1 _b\"></span>de euros). <span class=\"__1 _b\"></span>Se han <span class=\"__1 _b\"></span>reconoci<span class=\"__1 _2\"></span>do <span class=\"__1 _b\"></span>en 2024 ingresos <span class=\"__1 _b\"></span>por importe <span class=\"__1 _b\"></span>de 116 <span class=\"__1 _b\"></span>mil<span class=\"__1 _2\"></span>es <span class=\"__1 _b\"></span>de euros <span class=\"__1 _b\"></span>(<span class=\"__1 _2\"></span><span class=\"ls8\">115</span> <span class=\"__1 _3\"></span>miles <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>euros en 2023<span class=\"ls12\">).</span><span class=\"ff4\"> </span>Boryung Pharmace<span class=\"__1 _2\"></span>utical En <span class=\"__1 _2\"></span>noviembre<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>20<span class=\"__1 _2\"></span>17, <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>firm\u00f3 <span class=\"__1 _2\"></span>un<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>acuerdo <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>licenc<span class=\"__1 _2\"></span>ia <span class=\"__1 _2\"></span>con <span class=\"__1 _9\"></span>Boryung <span class=\"__1 _9\"></span>Pharma <span class=\"__1 _2\"></span>par<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>comerci<span class=\"__1 _2\"></span>alizar <span class=\"__1 _10\"></span>Zepz<span class=\"__1 _2\"></span>elca en Corea del Sur. <span class=\"__1 _2\"></span>Pharma Mar rec<span class=\"__1 _2\"></span>ibi\u00f3 1.000 miles<span class=\"__1 _2\"></span> de euros<span class=\"__1 _2\"></span>. En 2020 <span class=\"__1 _3\"></span>y 2019 <span class=\"__1 _3\"></span>se recibieron 450 miles de <span class=\"__1 _b\"></span>euros y 300 miles de euros <span class=\"__1 _3\"></span>respectiva<span class=\"__1 _2\"></span>mente por el<span class=\"__1 _b\"></span> cum<span class=\"__1 _2\"></span>plim<span class=\"__1 _2\"></span>iento de determinados hitos regu<span class=\"__1 _2\"></span>latorios: presentaci\u00f3n d<span class=\"__1 _2\"></span>e la Solicitud de registro ante FDA en <span class=\"__1 _2\"></span>2019 y aprobaci\u00f3n<span class=\"__1 _2\"></span> para comercializaci\u00f3n p<span class=\"__1 _2\"></span>or parte de la FDA <span class=\"__1 _2\"></span>en 2020.<span class=\"__1 _2\"></span> En <span class=\"__1 _d\"></span>2022 <span class=\"__1 _8\"> </span>Zepzelca <span class=\"__1 _d\"></span>fue <span class=\"__1 _8\"> </span>aprobado <span class=\"__1 _d\"> </span>para <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>ind<span class=\"__1 _2\"></span>icaci\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _8\"> </span>pulm\u00f3n <span class=\"__1 _d\"></span>en <span class=\"__1 _8\"> </span>Corea <span class=\"__1 _d\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _d\"> </span>Sur, <span class=\"__1 _8\"> </span>territorio<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>licenciado <span class=\"__1 _8\"> </span>a Boryung, <span class=\"__1 _9\"></span>devengado <span class=\"__1 _9\"></span>un <span class=\"__1 _10\"></span>hito <span class=\"__1 _9\"></span>regulatorio <span class=\"__1 _9\"></span>por <span class=\"__1 _10\"></span>importe <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>1.000 <span class=\"__1 _9\"></span>m<span class=\"__1 _2\"></span>iles <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>euros. <span class=\"__1 _9\"></span>Se <span class=\"__1 _9\"></span>han <span class=\"__1 _9\"></span>recon<span class=\"__1 _2\"></span>ocido <span class=\"__1 _9\"></span>en <span class=\"__1 _c\"></span>2024<span class=\"__1 _2\"></span> ingresos por importe d<span class=\"__1 _2\"></span>e 440 miles d<span class=\"__1 _2\"></span>e euros (440<span class=\"__1 _2\"></span> miles de euros<span class=\"__1 _2\"></span> en 2023).<span class=\"__1 _2\"></span><span class=\"ff4\"> </span>Otros acuerdos<span class=\"__1 _2\"></span> En <span class=\"__1 _d\"></span>2023, <span class=\"__1 _d\"></span>Ph<span class=\"__1 _2\"></span>arma <span class=\"__1 _d\"></span>Mar <span class=\"__1 _d\"> </span>s<span class=\"__1 _2\"></span>uscribi\u00f3 <span class=\"__1 _d\"></span>un <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>ontrato <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"> </span>lice<span class=\"__1 _2\"></span>ncia <span class=\"__1 _d\"></span>con <span class=\"__1 _8\"> </span>Key <span class=\"__1 _d\"></span>Oncologics <span class=\"__1 _8\"> </span>para <span class=\"__1 _d\"></span>la <span class=\"__1 _d\"></span>comercializaci\u00f3n <span class=\"__1 _d\"> </span>y<span class=\"__1 _2\"></span> distribuci\u00f3n de lurbinectedina, registrado como Zepzelca, su antitumoral de origen marino para el c\u00e1ncer de pulm\u00f3n <span class=\"__1 _2\"></span>de c<span class=\"__1 _2\"></span>\u00e9lula <span class=\"__1 _2\"></span>peque\u00f1a <span class=\"__1 _9\"></span>(CPCP), <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>Sud\u00e1frica, <span class=\"__1 _2\"></span>Namibia, <span class=\"__1 _2\"></span>Z<span class=\"__1 _2\"></span>imbabue, <span class=\"__1 _2\"></span>Mozamb<span class=\"__1 _2\"></span>ique,<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>Suazilandia, <span class=\"__1 _2\"></span>Lesoto <span class=\"__1 _2\"></span>y Botsuana. En <span class=\"__1 _8\"> </span>202<span class=\"__1 _2\"></span>1 <span class=\"__1 _8\"> </span>P<span class=\"__1 _2\"></span>harma <span class=\"__1 _a\"> </span>Mar <span class=\"__1 _a\"> </span> <span class=\"__1 _a\"> </span>su<span class=\"__1 _2\"></span>scribi\u00f3 <span class=\"__1 _a\"> </span>los <span class=\"__1 _a\"> </span>siguientes <span class=\"__1 _11\"> </span>acuerdos <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>licencia <span class=\"__1 _a\"> </span>con<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>Adi<span class=\"__1 _2\"></span>um <span class=\"__1 _a\"> </span>Pharma <span class=\"__1 _a\"> </span>S.A. <span class=\"__1 _a\"> </span>para <span class=\"__1 _a\"> </span>la comercializaci\u00f3n de <span class=\"__1 _b\"></span>Z<span class=\"__1 _2\"></span>epzelca en <span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>Argentina, Bolivia, <span class=\"__1 _3\"></span>Brasil, Chile, <span class=\"__1 _b\"></span>Co<span class=\"__1 _2\"></span>lombia, Costa Rica, <span class=\"__1 _b\"></span>Curazao, Ecuador, El <span class=\"__1 _a\"> </span><span class=\"ls0_1\">Salvador, <span class=\"__1 _a\"> </span>Guatemal<span class=\"__1 _2\"></span>a, <span class=\"__1 _a\"> </span>Honduras, <span class=\"__1 _a\"> </span>Jamaica, <span class=\"__1 _a\"> </span>M\u00e9xico, <span class=\"__1 _a\"> </span>Nicaragua, <span class=\"__1 _a\"> </span>Pa<span class=\"__1 _2\"></span>nam\u00e1, <span class=\"__1 _8\"> </span>P<span class=\"__1 _2\"></span>araguay, <span class=\"__1 _a\"> </span>Per\u00fa, <span class=\"__1 _a\"> </span>Rep\u00fablica<span class=\"__1 _2\"></span> </span>Dominicana, <span class=\"__1 _1a\"> </span>Trinidad <span class=\"__1 _1a\"> </span>y <span class=\"__1 _13\"> </span>Tobago, <span class=\"__1 _15\"> </span>Urug<span class=\"__1 _2\"></span>uay <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>Venezuela<span class=\"__1 _9\"></span>; <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>Lotus <span class=\"__1 _1a\"> </span>Phar<span class=\"__1 _2\"></span>maceutical <span class=\"__1 _1a\"> </span>CO. <span class=\"__1 _1a\"> </span>para <span class=\"__1 _13\"> </span>su comercializaci\u00f3n <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>Taiw\u00e1n <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>con <span class=\"__1 _8\"> </span>Eczacibasi <span class=\"__1 _8\"> </span>Pharmaceuticals <span class=\"__1 _8\"> </span>Marketing <span class=\"__1 _8\"> </span>Co. <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>comercializaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _8\"> </span>en Turqu\u00eda. En <span class=\"__1 _9\"></span>20<span class=\"__1 _2\"></span>20 <span class=\"__1 _9\"></span>P<span class=\"__1 _2\"></span>harmamar <span class=\"__1 _10\"></span>suscr<span class=\"__1 _2\"></span>ibi\u00f3 <span class=\"__1 _10\"></span>un <span class=\"__1 _10\"></span>acuerdo <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>distribu<span class=\"__1 _2\"></span>ci\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _c\"></span>Zepzelca <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>I<span class=\"__1 _2\"></span>mpilo <span class=\"__1 _10\"></span>Pharma <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>Europa <span class=\"__1 _10\"></span>del Este, Reino Unido, Irlan<span class=\"__1 _2\"></span>da, Pa\u00edses N\u00f3rdicos<span class=\"__1 _2\"></span> y algunos pa\u00edses<span class=\"__1 _2\"></span> de Oriente Med<span class=\"__1 _2\"></span>io",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "23.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>IM<span class=\"__1 _3\"></span>POR<span class=\"__1 _b\"></span>TE NE<span class=\"__1 _b\"></span>TO D<span class=\"__1 _3\"></span>E L<span class=\"__1 _b\"></span>A CI<span class=\"__1 _b\"></span>FRA <span class=\"__1 _3\"></span>DE <span class=\"__1 _b\"></span>NEGOC<span class=\"__1 _b\"></span>IOS<span class=\"__1 _3\"></span>  </span>A <span class=\"__1 _3\"></span>31<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> di<span class=\"__1 _3\"></span>cie<span class=\"__1 _b\"></span>mbre<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e <span class=\"ls2\">2024</span> y<span class=\"__1 _3\"></span> 20<span class=\"__1 _b\"></span>23, <span class=\"__1 _b\"></span>el d<span class=\"__1 _b\"></span>esgl<span class=\"__1 _b\"></span>ose d<span class=\"__1 _b\"></span>e l<span class=\"__1 _3\"></span>a c<span class=\"__1 _3\"></span>if<span class=\"__1 _3\"></span>ra<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>nego<span class=\"__1 _b\"></span>cios <span class=\"__1 _b\"></span>es e<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>sig<span class=\"__1 _b\"></span>uien<span class=\"__1 _b\"></span>te: Desglose de Ingresos (Miles de Euros) 31<span class=\"ls0_1\">/12/2024 </span>31<span class=\"ls0_1\">/12/2023 </span>Ventas de producto 116.525 118.699 Descuentos (49.983) (46.826) 66.542 71.873 Acuerdos de licencia y desarrollo 46.518 33.590 Royalties 61.347 52.178 Prestaci\u00f3n de servicios 448<span class=\"ls0_1\"> </span>512<span class=\"ls0_1\"> </span>Total 174.855 158.153 Del <span class=\"__1 _2\"></span>total <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>ventas <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>produc<span class=\"__1 _2\"></span>to <span class=\"__1 _2\"></span>2024<span class=\"__1 _2\"></span><span class=\"lsa\">, <span class=\"__1 _2\"></span></span>21.<span class=\"__1 _2\"></span>405 <span class=\"__1 _2\"></span>miles <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>euros <span class=\"__1 _9\"></span>correspondieron <span class=\"__1 _9\"></span>a <span class=\"__1 _2\"></span>cl<span class=\"__1 _2\"></span>ientes <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>ector <span class=\"__1 _2\"></span>p\u00fab<span class=\"__1 _2\"></span>lico <span class=\"__1 _2\"></span>y 45.137  miles  de<span class=\"__1 _3\"></span>  euros  a <span class=\"__1 _a\"> </span>clientes  del  sector <span class=\"__1 _a\"> </span>pr<span class=\"__1 _2\"></span>ivado  (22.972<span class=\"__1 _2\"></span>  miles <span class=\"__1 _a\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _11\"> </span>euros  y  48.901 <span class=\"__1 _11\"> </span>miles  de <span class=\"__1 _11\"> </span>euros respectivamente en 20<span class=\"__1 _2\"></span>23), <span class=\"__1 _2\"></span> El<span class=\"__1 _b\"></span> desg<span class=\"__1 _b\"></span>lose<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>la c<span class=\"__1 _3\"></span>if<span class=\"__1 _3\"></span>ra <span class=\"__1 _b\"></span>de n<span class=\"__1 _b\"></span>egoc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>s p<span class=\"__1 _3\"></span>or <span class=\"__1 _b\"></span>seg<span class=\"__1 _3\"></span>men<span class=\"__1 _b\"></span>tos <span class=\"__1 _3\"></span>y <span class=\"__1 _b\"></span>zona<span class=\"__1 _b\"></span>s ge<span class=\"__1 _3\"></span>og<span class=\"__1 _3\"></span>r\u00e1fi<span class=\"__1 _b\"></span>cas <span class=\"__1 _b\"></span>se r<span class=\"__1 _3\"></span>eco<span class=\"__1 _b\"></span>ge e<span class=\"__1 _b\"></span>n l<span class=\"__1 _b\"></span>a No<span class=\"__1 _3\"></span>ta <span class=\"__1 _b\"></span>5. El<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>Grup<span class=\"__1 _b\"></span>o <span class=\"__1 _9\"></span>ma<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>vario<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>acu<span class=\"__1 _b\"></span>erdo<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>li<span class=\"__1 _3\"></span>cen<span class=\"__1 _b\"></span>cia<span class=\"__1 _3\"></span>s, <span class=\"__1 _2\"></span>co-d<span class=\"__1 _b\"></span>esarr<span class=\"__1 _3\"></span>ol<span class=\"__1 _3\"></span>lo<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>con vari<span class=\"__1 _b\"></span>as <span class=\"__1 _2\"></span>empr<span class=\"__1 _3\"></span>es<span class=\"__1 _3\"></span>a<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>farm<span class=\"__1 _b\"></span>ac\u00e9ut<span class=\"__1 _b\"></span>ica<span class=\"__1 _b\"></span>s. <span class=\"__1 _2\"></span>El <span class=\"__1 _2\"></span>det<span class=\"__1 _b\"></span>alle<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>y lo<span class=\"__1 _b\"></span>s <span class=\"__1 _10\"></span>movi<span class=\"__1 _b\"></span>mie<span class=\"__1 _3\"></span>nto<span class=\"__1 _b\"></span>s <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>ingr<span class=\"__1 _3\"></span>eso<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>de<span class=\"__1 _3\"></span>riv<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>esto<span class=\"__1 _3\"></span>s <span class=\"__1 _9\"></span>acu<span class=\"__1 _b\"></span>erdo<span class=\"__1 _3\"></span>s, <span class=\"__1 _9\"></span>incl<span class=\"__1 _b\"></span>uid<span class=\"__1 _3\"></span>os <span class=\"__1 _9\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _9\"></span>roya<span class=\"__1 _b\"></span>ltie<span class=\"__1 _b\"></span>s, <span class=\"__1 _9\"></span>en <span class=\"__1 _10\"></span><span class=\"ls2\">2024</span> <span class=\"__1 _10\"></span>y <span class=\"__1 _9\"></span>2023<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>son <span class=\"__1 _9\"></span>los sig<span class=\"__1 _b\"></span>uie<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span>s: Desglose Royalties y Licencias (Miles de Euros) 31/12/2024 31/12/2023 Jazz Pharmaceuticals Zepzelca (lurbinectedina) 55.789 48.368 Grupo Johnson &amp; Johnson Yondelis (trabectedina) 4.476 3.068 Taiho Pharmaceuticals  Co. Yondelis (trabectedina) 719<span class=\"ls0_1\"> </span>742<span class=\"ls0_1\"> </span>Luye Zepzelca (lurbinectedina) 363<span class=\"ls0_1\"> </span>- Total Royalties 61.347 52.178 Jazz Pharmaceuticals  Zepzelca (lurbinectedina) 22.962 23.050 Grupo Johnson &amp; Johnson Yondelis (trabectedina) 17.934 9.442 Luye Zepzelca (lurbinectedina) 4.408 - Boryung Zepzelca (lurbinectedina) 440<span class=\"ls0_1\"> </span>440<span class=\"ls0_1\"> </span>Lotus Zepzelca (lurbinectedina) 407<span class=\"ls0_1\"> </span>293<span class=\"ls0_1\"> </span>Otros contratos 367<span class=\"ls0_1\"> </span>365<span class=\"ls0_1\"> </span>Total Licencias 46.518 33.590 Total 107.865 85.768<span class=\"__1 _22\"> </span> 23.1<span class=\"ls0_1\"> Y<span class=\"__1 _3\"></span>ond<span class=\"__1 _3\"></span>eli<span class=\"__1 _b\"></span>s </span>Janssen Products L<span class=\"__1 _2\"></span>P  En <span class=\"__1 _2\"></span>2001 <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>G<span class=\"__1 _2\"></span>rupo <span class=\"__1 _2\"></span>firm\u00f3 <span class=\"__1 _9\"></span>un <span class=\"__1 _2\"></span>acuerdo <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>licencia <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>co<span class=\"__1 _2\"></span>-desarr<span class=\"__1 _2\"></span>ollo <span class=\"__1 _2\"></span>con <span class=\"__1 _2\"></span>Ortho <span class=\"__1 _9\"></span>Biotech <span class=\"__1 _2\"></span>Products <span class=\"__1 _9\"></span>L.P. <span class=\"__1 _2\"></span>(<span class=\"__1 _2\"></span>OB<span class=\"__1 _2\"></span>P, <span class=\"__1 _2\"></span>hoy<span class=\"__1 _2\"></span> Janssen <span class=\"__1 _9\"></span>Products, <span class=\"__1 _9\"></span>L.P.), <span class=\"__1 _2\"></span>f<span class=\"__1 _2\"></span>ilial <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>grupo <span class=\"__1 _9\"></span>norteamericano <span class=\"__1 _9\"></span>Johnson <span class=\"__1 _9\"></span>&amp; <span class=\"__1 _9\"></span>Johnson <span class=\"__1 _9\"></span>(J&amp;J). <span class=\"__1 _9\"></span>Dicho <span class=\"__1 _2\"></span>acuerdo <span class=\"__1 _9\"></span>incluye,<span class=\"__1 _2\"></span> un cobro <span class=\"__1 _2\"></span>inicial reci<span class=\"__1 _2\"></span>bido a <span class=\"__1 _2\"></span>la fecha<span class=\"__1 _2\"></span> del c<span class=\"__1 _2\"></span>ontrato (u<span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span>-front), <span class=\"__1 _2\"></span>as\u00ed com<span class=\"__1 _2\"></span>o ciertos<span class=\"__1 _2\"></span> cobros<span class=\"__1 _2\"></span> posteriores <span class=\"__1 _2\"></span>(milestones)<span class=\"__1 _2\"></span>, cuyo <span class=\"__1 _c\"></span>cobro<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>est\u00e1 <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>ujeto <span class=\"__1 _c\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>que<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>se <span class=\"__1 _d\"></span>alcancen <span class=\"__1 _c\"></span>ciertos<span class=\"__1 _2\"></span> <span class=\"__1 _c\"></span>hi<span class=\"__1 _2\"></span>tos <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>desarrollo <span class=\"__1 _c\"></span>y <span class=\"__1 _d\"></span>regulator<span class=\"__1 _9\"></span>ios <span class=\"__1 _d\"></span>de <span class=\"__1 _c\"></span>Yondel<span class=\"__1 _2\"></span>is. <span class=\"__1 _c\"></span>Dichos cobros <span class=\"__1 _8\"> </span>(up-front <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>milestones)<span class=\"__1 _2\"></span>, <span class=\"__1 _8\"> </span>percibidos <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>forma <span class=\"__1 _8\"> </span>irrevocable <span class=\"__1 _8\"> </span>una <span class=\"__1 _8\"> </span>vez <span class=\"__1 _8\"> </span>alcanzadas <span class=\"__1 _8\"> </span>las <span class=\"__1 _8\"> </span>fech<span class=\"__1 _2\"></span>as <span class=\"__1 _8\"> </span>e <span class=\"__1 _8\"> </span>hitos correspondientes, <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>on <span class=\"__1 _9\"></span>registrados <span class=\"__1 _9\"></span>inicia<span class=\"__1 _2\"></span>lmente <span class=\"__1 _9\"></span>como <span class=\"__1 _9\"></span>i<span class=\"__1 _2\"></span>ngresos <span class=\"__1 _9\"></span>diferidos <span class=\"__1 _9\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>reconocen <span class=\"__1 _9\"></span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _9\"></span>ingreso <span class=\"__1 _9\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>lo largo de la vida de<span class=\"__1 _2\"></span>l contrat<span class=\"__1 _2\"></span>o suscrito, que incluye dos <span class=\"__1 _2\"></span>fases diferenciadas: <span class=\"__1 _2\"></span>desarrollo y c<span class=\"__1 _2\"></span>omercializaci\u00f3n. <span class=\"__1 _9\"></span> La <span class=\"__1 _b\"></span>Socied<span class=\"__1 _2\"></span>ad <span class=\"__1 _b\"></span>ha <span class=\"__1 _3\"></span>cumplido <span class=\"__1 _3\"></span>todas las <span class=\"__1 _b\"></span>obligaciones <span class=\"__1 _b\"></span>corr<span class=\"__1 _2\"></span>espondie<span class=\"__1 _2\"></span>ntes, <span class=\"__1 _b\"></span>habi<span class=\"__1 _2\"></span>\u00e9ndose <span class=\"__1 _b\"></span>inc<span class=\"__1 _2\"></span>urrido <span class=\"__1 _b\"></span>en<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>todos<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>gas<span class=\"__1 _2\"></span>tos necesarios <span class=\"__1 _d\"></span>por <span class=\"__1 _8\"> </span>parte <span class=\"__1 _c\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _d\"></span>Pharma <span class=\"__1 _d\"></span>Mar. <span class=\"__1 _8\"> </span>En <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>onsecuenc<span class=\"__1 _2\"></span>ia, <span class=\"__1 _d\"></span>desde <span class=\"__1 _d\"></span>entonce<span class=\"__1 _9\"></span>s <span class=\"__1 _d\"></span>Pharma <span class=\"__1 _d\"></span>Mar <span class=\"__1 _d\"></span>n<span class=\"__1 _2\"></span>o <span class=\"__1 _d\"></span>ha <span class=\"__1 _d\"></span>registrado<span class=\"__1 _2\"></span> ning\u00fan importe bajo <span class=\"__1 _2\"></span>este concepto.<span class=\"__1 _2\"></span>  El <span class=\"__1 _2\"></span>importe <span class=\"__1 _9\"></span>atribuido <span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>la <span class=\"__1 _2\"></span>fase <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>comercia<span class=\"__1 _2\"></span>lizaci\u00f3n <span class=\"__1 _2\"></span>corr<span class=\"__1 _2\"></span>esponde <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>roya<span class=\"__1 _2\"></span>lties <span class=\"__1 _2\"></span>que <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>reconocen <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>funci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _2\"></span>de su <span class=\"__1 _b\"></span>devengo. <span class=\"__1 _b\"></span>En <span class=\"__1 _b\"></span>2024 <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>han <span class=\"__1 _b\"></span>reconocido <span class=\"__1 _b\"></span>royalties <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>importe <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>4.<span class=\"__1 _2\"></span>476 <span class=\"__1 _b\"></span>miles <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>euros <span class=\"__1 _b\"></span>por <span class=\"__1 _b\"></span>ventas <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>Yondelis (<span class=\"ls8\">3.06</span>8 miles de e<span class=\"__1 _2\"></span>uros en <span class=\"ls9\">20</span>23<span class=\"ls12\">).</span> En <span class=\"__1 _9\"></span>2024 <span class=\"__1 _10\"></span>Pharma <span class=\"__1 _10\"></span>Mar, <span class=\"__1 _10\"></span>S.A. <span class=\"__1 _10\"></span>ha <span class=\"__1 _9\"></span>recibido <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>Janssen <span class=\"__1 _10\"></span>dos <span class=\"__1 _10\"></span>cobros, <span class=\"__1 _9\"></span>el <span class=\"__1 _10\"></span>primero <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>importe <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>9.442 <span class=\"__1 _10\"></span>miles <span class=\"__1 _10\"></span>de d\u00f3lares <span class=\"__1 _9\"></span>(8.715 <span class=\"__1 _9\"></span>miles <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>euros) <span class=\"__1 _9\"></span>en <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span>gosto <span class=\"__1 _2\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>s<span class=\"__1 _2\"></span>egundo <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _2\"></span>m<span class=\"__1 _2\"></span>es <span class=\"__1 _2\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>n<span class=\"__1 _2\"></span>oviembre <span class=\"__1 _9\"></span>po<span class=\"__1 _9\"></span>r <span class=\"__1 _9\"></span>importe <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>10.000<span class=\"__1 _2\"></span> miles de d\u00f3lares<span class=\"__1 _2\"></span> (9.219 miles<span class=\"__1 _2\"></span> de euros ) a<span class=\"__1 _2\"></span>l alcanzar u<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>hito comerci<span class=\"__1 _2\"></span>al establecid<span class=\"__1 _2\"></span>o en el acuerd<span class=\"__1 _2\"></span>o de licencia<span class=\"__1 _2\"></span> relativo a Yondelis en <span class=\"__1 _2\"></span>Estados Unidos (1<span class=\"__1 _2\"></span>0.000 miles d<span class=\"__1 _2\"></span>e d\u00f3lares  <span class=\"__1 _2\"></span>-9.442 m<span class=\"__1 _2\"></span>iles de euros<span class=\"__1 _2\"></span>- en 2023).<span class=\"__1 _2\"></span> Nuevos Acuerdos<span class=\"__1 _2\"></span> En <span class=\"__1 _c\"></span>2<span class=\"__1 _2\"></span>019, <span class=\"__1 _d\"></span>Pharma <span class=\"__1 _d\"></span>Mar <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>Janssen <span class=\"__1 _d\"></span>suscribieron <span class=\"__1 _d\"></span>un <span class=\"__1 _d\"></span>ac<span class=\"__1 _2\"></span>uerdo <span class=\"__1 _d\"></span>marco <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>tr<span class=\"__1 _2\"></span>ansferen<span class=\"__1 _2\"></span>cia <span class=\"__1 _d\"></span>bajo <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _d\"></span>cual <span class=\"__1 _d\"></span>Janssen transfiri\u00f3 <span class=\"__1 _9\"></span>a <span class=\"__1 _9\"></span>Pharma <span class=\"__1 _10\"></span>Mar <span class=\"__1 _9\"></span>todos <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>derechos <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>obre <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>compuesto <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>el <span class=\"__1 _9\"></span>resto <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>territorios<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>licenciados <span class=\"__1 _9\"></span>a Janssen, <span class=\"__1 _10\"></span>es <span class=\"__1 _10\"></span>decir, <span class=\"__1 _10\"></span>todos <span class=\"__1 _10\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>pa\u00edses<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>del <span class=\"__1 _10\"></span>mun<span class=\"__1 _2\"></span>do <span class=\"__1 _9\"></span>ex<span class=\"__1 _2\"></span>cepto <span class=\"__1 _c\"></span>EE.UU, <span class=\"__1 _c\"></span>Europa <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>Jap\u00f3n <span class=\"__1 _10\"></span>(este <span class=\"__1 _10\"></span>\u00faltimo <span class=\"__1 _10\"></span>licenc<span class=\"__1 _2\"></span>iado <span class=\"__1 _9\"></span>a<span class=\"__1 _2\"></span> Taiho Pharmaceutica<span class=\"__1 _2\"></span>ls Co. Ltd). <span class=\"__1 _2\"></span> Como <span class=\"__1 _d\"></span>cons<span class=\"__1 _2\"></span>ecuencia <span class=\"__1 _8\"> </span>de <span class=\"__1 _d\"></span>lo <span class=\"__1 _8\"> </span>anterior, <span class=\"__1 _d\"></span>desde <span class=\"__1 _8\"> </span>dicho <span class=\"__1 _d\"></span>acu<span class=\"__1 _2\"></span>erdo <span class=\"__1 _d\"></span>de <span class=\"__1 _8\"> </span>transferencia, <span class=\"__1 _8\"> </span>Pha<span class=\"__1 _2\"></span>rma <span class=\"__1 _d\"></span>Mar <span class=\"__1 _8\"> </span>ha <span class=\"__1 _d\"></span>suscrito <span class=\"__1 _8\"> </span>los siguientes acuerdos <span class=\"__1 _b\"></span>para la <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>omercializaci\u00f3n de <span class=\"__1 _b\"></span>Yonde<span class=\"__1 _2\"></span>lis<span class=\"lsa\">, </span>completando <span class=\"__1 _3\"></span>pr\u00e1cticam<span class=\"__1 _2\"></span>ente <span class=\"__1 _b\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>geograf\u00ed<span class=\"__1 _2\"></span>a mu<span class=\"__1 _3\"></span>ndial<span class=\"__1 _2\"></span>: En <span class=\"__1 _9\"></span>2020, <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>acuerdos <span class=\"__1 _10\"></span>alcanz<span class=\"__1 _2\"></span>ados <span class=\"__1 _9\"></span>fueron <span class=\"__1 _9\"></span>siete <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>to<span class=\"__1 _2\"></span>tal: <span class=\"__1 _9\"></span> <span class=\"__1 _9\"></span>i) <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>Valeo, <span class=\"__1 _9\"></span>para <span class=\"__1 _9\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>territorio <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>Canad<span class=\"__1 _2\"></span>\u00e1; <span class=\"__1 _9\"></span>ii) <span class=\"__1 _9\"></span>con Adium <span class=\"__1 _10\"></span>Pharma <span class=\"__1 _10\"></span>para <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>co<span class=\"__1 _2\"></span>mercializaci\u00f3n <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>Yond<span class=\"__1 _2\"></span>elis <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>Arg<span class=\"__1 _2\"></span>entina, <span class=\"__1 _10\"></span>Bolivia, <span class=\"__1 _10\"></span>Bra<span class=\"__1 _2\"></span>sil, <span class=\"__1 _9\"></span>Ch<span class=\"__1 _2\"></span>ile, <span class=\"__1 _10\"></span>Colombia, <span class=\"__1 _10\"></span>Cos<span class=\"__1 _2\"></span>ta Rica, <span class=\"__1 _8\"> </span>Curazao, <span class=\"__1 _a\"> </span>Republica <span class=\"__1 _a\"> </span>Dominicana, <span class=\"__1 _a\"> </span>Ecuador, <span class=\"__1 _a\"> </span>El <span class=\"__1 _8\"> </span>Salva<span class=\"__1 _2\"></span>dor, <span class=\"__1 _8\"> </span>Guate<span class=\"__1 _2\"></span>mala, <span class=\"__1 _8\"> </span>H<span class=\"__1 _2\"></span>o<span class=\"__1 _2\"></span>nduras, <span class=\"__1 _8\"> </span>J<span class=\"__1 _2\"></span>amaica, <span class=\"__1 _8\"> </span>M\u00e9x<span class=\"__1 _2\"></span>ico, Nicaragua, <span class=\"__1 _9\"></span>Pana<span class=\"__1 _2\"></span>m\u00e1, <span class=\"__1 _9\"></span>Parag<span class=\"__1 _2\"></span>uay, <span class=\"__1 _9\"></span>Per\u00fa, <span class=\"__1 _9\"></span>Tr<span class=\"__1 _2\"></span>inidad <span class=\"__1 _9\"></span>y <span class=\"__1 _9\"></span>Tob<span class=\"__1 _2\"></span>ago, <span class=\"__1 _9\"></span>Ur<span class=\"__1 _2\"></span>uguay <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>Venezuela, <span class=\"__1 _9\"></span>iii) <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>acuerdo <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>licencia suscrito con Onko I<span class=\"__1 _2\"></span>lak San <span class=\"__1 _2\"></span>para la comerc<span class=\"__1 _2\"></span>ializaci\u00f3n en Tur<span class=\"__1 _2\"></span>qu\u00eda, iv) e<span class=\"__1 _2\"></span>l acuerdo sus<span class=\"__1 _2\"></span>crito con Key O<span class=\"__1 _2\"></span>ncologics para <span class=\"__1 _9\"></span>la<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>comerci<span class=\"__1 _2\"></span>alizaci\u00f3n <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>Republica <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>Sud\u00e1frica, <span class=\"__1 _10\"></span>Namibia <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>Botsuana, <span class=\"__1 _10\"></span>v) <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>acuerdo <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>uscrito <span class=\"__1 _9\"></span>co<span class=\"__1 _2\"></span>n <span class=\"__1 _9\"></span>TTY<span class=\"__1 _2\"></span> para la <span class=\"__1 _2\"></span>comerc<span class=\"__1 _2\"></span>ializaci\u00f3n <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>distribuci\u00f3n <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>Yonde<span class=\"__1 _2\"></span>lis e<span class=\"__1 _2\"></span>n <span class=\"__1 _2\"></span>Taiw\u00e1n, <span class=\"__1 _2\"></span>Hong <span class=\"__1 _2\"></span>Kong <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>Macao, <span class=\"__1 _2\"></span>vi) <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>acuerdo <span class=\"__1 _2\"></span>susc<span class=\"__1 _2\"></span>rito con STADA <span class=\"__1 _2\"></span>para co<span class=\"__1 _2\"></span>mercializar <span class=\"__1 _2\"></span>Yondelis e<span class=\"__1 _2\"></span>n la reg<span class=\"__1 _2\"></span>i\u00f3n d<span class=\"__1 _2\"></span>e Oriente Me<span class=\"__1 _2\"></span>dio<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>y Norte <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>\u00c1frica y, <span class=\"__1 _2\"></span>por \u00faltim<span class=\"__1 _2\"></span>o, vii)el acuerdo <span class=\"__1 _9\"></span>suscr<span class=\"__1 _2\"></span>ito <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>R<span class=\"__1 _2\"></span>-Ph<span class=\"__1 _2\"></span>arm <span class=\"__1 _9\"></span>para <span class=\"__1 _9\"></span>l<span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>comercia<span class=\"__1 _2\"></span>lizaci\u00f3n <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>Rusia, <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>resto <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>pa\u00eds<span class=\"__1 _2\"></span>es <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>la <span class=\"__1 _10\"></span>Comunidad <span class=\"__1 _10\"></span>de Estados Independient<span class=\"__1 _2\"></span>es y Georgia. <span class=\"__1 _2\"></span> En  2019 <span class=\"__1 _7\"> </span>Pharma <span class=\"__1 _7\"> </span>Mar  suscr<span class=\"__1 _2\"></span>ibi\u00f3  dos  acu<span class=\"__1 _2\"></span>erdos <span class=\"__1 _7\"> </span>para  la  c<span class=\"__1 _2\"></span>omercializaci\u00f3n <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>Yondeli<span class=\"__1 _2\"></span>s: <span class=\"__1 _7\"> </span>el  primero <span class=\"__1 _7\"> </span>con Specialised <span class=\"__1 _10\"></span>Therapeut<span class=\"__1 _2\"></span>ics <span class=\"__1 _10\"></span>Asia, <span class=\"__1 _10\"></span>Pte. <span class=\"__1 _10\"></span>Ltd. <span class=\"__1 _10\"></span>(STA) <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>ara <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>comercializaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>Australia, <span class=\"__1 _10\"></span>N<span class=\"__1 _2\"></span>ueva <span class=\"__1 _10\"></span>Zelanda <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>el<span class=\"__1 _2\"></span> Sudeste <span class=\"__1 _c\"></span>As<span class=\"__1 _2\"></span>i\u00e1tico, <span class=\"__1 _d\"></span>y <span class=\"__1 _c\"></span>el <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>egundo <span class=\"__1 _c\"></span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _c\"></span>Me<span class=\"__1 _2\"></span>gapharm <span class=\"__1 _d\"></span>Ltd. <span class=\"__1 _d\"></span>para <span class=\"__1 _c\"></span>la <span class=\"__1 _d\"></span>comercializaci\u00f3n <span class=\"__1 _d\"></span>en <span class=\"__1 _c\"></span>Israel <span class=\"__1 _d\"></span>y <span class=\"__1 _c\"></span>en <span class=\"__1 _d\"></span>el <span class=\"__1 _c\"></span>terr<span class=\"__1 _2\"></span>itorio conocido como Autori<span class=\"__1 _2\"></span>dad Palest<span class=\"__1 _2\"></span>ina.  En los <span class=\"__1 _2\"></span>tod<span class=\"__1 _2\"></span>os <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>casos <span class=\"__1 _2\"></span>Phar<span class=\"__1 _2\"></span>ma Mar<span class=\"__1 _2\"></span> c<span class=\"__1 _2\"></span>onservar\u00e1 <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>derechos <span class=\"__1 _2\"></span>exc<span class=\"__1 _2\"></span>lusivos de <span class=\"__1 _9\"></span>producci\u00f3n <span class=\"__1 _2\"></span>sobre e<span class=\"__1 _2\"></span>l pro<span class=\"__1 _2\"></span>ducto <span class=\"__1 _2\"></span>y vender\u00e1 el producto a <span class=\"__1 _2\"></span>los s<span class=\"__1 _2\"></span>ocios para su uso co<span class=\"__1 _2\"></span>mercial y cl\u00ednico.<span class=\"__1 _2\"></span> A <span class=\"__1 _2\"></span>31 <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>diciembre <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>2024, <span class=\"__1 _9\"></span>las <span class=\"__1 _9\"></span>ventas <span class=\"__1 _2\"></span>c<span class=\"__1 _2\"></span>onjuntas <span class=\"__1 _9\"></span>procedentes <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>estos <span class=\"__1 _10\"></span>nuevos <span class=\"__1 _2\"></span>a<span class=\"__1 _2\"></span>cuerdos <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>Yondelis <span class=\"__1 _2\"></span>ha<span class=\"__1 _2\"></span>n ascendido a 9.391 <span class=\"__1 _2\"></span>miles de euros<span class=\"__1 _2\"></span> (6.632 <span class=\"__1 _2\"></span>miles en 202<span class=\"__1 _2\"></span>3).  Taiho Pharmaceutical C<span class=\"__1 _2\"></span>o En <span class=\"__1 _d\"></span>2009, <span class=\"__1 _d\"> </span>Ph<span class=\"__1 _2\"></span>arma <span class=\"__1 _d\"></span>Mar <span class=\"__1 _d\"> </span>fir<span class=\"__1 _2\"></span>m\u00f3 <span class=\"__1 _d\"></span>con <span class=\"__1 _d\"></span>Taih<span class=\"__1 _2\"></span>o <span class=\"__1 _d\"></span>Pharmaceut<span class=\"__1 _2\"></span>ical <span class=\"__1 _d\"></span>Co. <span class=\"__1 _d\"></span>un <span class=\"__1 _8\"> </span>acuerdo <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>licencia <span class=\"__1 _8\"> </span>para <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"></span>desarrollo <span class=\"__1 _d\"></span>y comercializaci\u00f3n de <span class=\"__1 _2\"></span>Yondel<span class=\"__1 _2\"></span>is para el mercad<span class=\"__1 _2\"></span>o japon\u00e9s<span class=\"__1 _22\"> </span>Los compromisos as<span class=\"__1 _2\"></span>umidos por el Grupo co<span class=\"__1 _2\"></span>mo resultado del<span class=\"__1 _2\"></span> acuerdo<span class=\"__1 _2\"></span> <span class=\"ls9\">ha</span>n sido totalmente <span class=\"__1 _2\"></span>cumplido<span class=\"lse\">s.</span>  <span class=\"__1 _2\"></span> En <span class=\"__1 _c\"></span>2<span class=\"__1 _2\"></span>015, <span class=\"__1 _d\"></span>Taiho <span class=\"__1 _d\"></span>obtuvo <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>la <span class=\"__1 _d\"></span>agencia <span class=\"__1 _d\"></span>reguladora <span class=\"__1 _d\"></span>japonesa <span class=\"__1 _d\"></span>(PMD<span class=\"__1 _2\"></span>A) <span class=\"__1 _d\"></span>autorizaci\u00f3n <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>comercializaci\u00f3n <span class=\"__1 _d\"></span>de Yondelis para el trat<span class=\"__1 _2\"></span>amiento de varios s<span class=\"__1 _2\"></span>ubtipos de sar<span class=\"__1 _2\"></span>coma de tejidos blan<span class=\"__1 _2\"></span>dos.<span class=\"__1 _2\"></span> E<span class=\"ls8\">n </span>2024, <span class=\"__1 _b\"></span>se reconocieron<span class=\"__1 _2\"></span> ingresos <span class=\"__1 _3\"></span>por los <span class=\"__1 _3\"></span>royalties recibidos de <span class=\"__1 _3\"></span>Taiho por las <span class=\"__1 _b\"></span>v<span class=\"__1 _2\"></span>entas de <span class=\"__1 _b\"></span>Y<span class=\"__1 _2\"></span>ondelis en <span class=\"__1 _b\"></span>J<span class=\"__1 _2\"></span>ap\u00f3n<span class=\"ls11\">, </span>por importe de 7<span class=\"ls9\">19</span> miles d<span class=\"__1 _2\"></span>e euros (<span class=\"ls9\">74</span>1 miles de euro<span class=\"__1 _2\"></span>s en 2023).<span class=\"__1 _2\"></span> 23.2<span class=\"ls0_1\"> Ze<span class=\"__1 _b\"></span>pzelc<span class=\"__1 _b\"></span>a </span>A <span class=\"__1 _8\"> </span>31 <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>diciembre <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>2024, <span class=\"__1 _a\"> </span>la <span class=\"__1 _8\"> </span>Sociedad <span class=\"__1 _a\"> </span>ha <span class=\"__1 _8\"> </span>suscrit<span class=\"__1 _2\"></span>o <span class=\"__1 _a\"> </span>los <span class=\"__1 _8\"> </span>siguientes <span class=\"__1 _a\"> </span>acuerdos <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>licencia, <span class=\"__1 _8\"> </span>d<span class=\"__1 _2\"></span>esarrollo <span class=\"__1 _8\"> </span>y comercializaci\u00f3n co<span class=\"__1 _2\"></span>n diferentes socios<span class=\"__1 _2\"></span>:  Jazz Pharmaceuticals<span class=\"__1 _2\"></span> El <span class=\"__1 _9\"></span>19 <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>dic<span class=\"__1 _2\"></span>iembre <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>201<span class=\"__1 _2\"></span>9 <span class=\"__1 _9\"></span>Pharma <span class=\"__1 _10\"></span>Mar, <span class=\"__1 _10\"></span>y <span class=\"__1 _9\"></span>Jaz<span class=\"__1 _2\"></span>z <span class=\"__1 _9\"></span>Pharmaceut<span class=\"__1 _2\"></span>icals <span class=\"__1 _9\"></span>susc<span class=\"__1 _2\"></span>ribieron <span class=\"__1 _9\"></span>un <span class=\"__1 _10\"></span>contrato <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>lice<span class=\"__1 _2\"></span>ncia <span class=\"__1 _9\"></span>en<span class=\"__1 _2\"></span> exclusiva para comercializ<span class=\"__1 _2\"></span>ar en Estados Uni<span class=\"__1 _2\"></span>dos el compuesto antitum<span class=\"__1 _2\"></span>oral Zepzelca para c\u00e1ncer d<span class=\"__1 _2\"></span>e pulm\u00f3n microc\u00edtico <span class=\"__1 _d\"></span>recurrente. <span class=\"__1 _d\"> </span>La <span class=\"__1 _8\"> </span>eficacia <span class=\"__1 _d\"></span>del <span class=\"__1 _d\"></span>acu<span class=\"__1 _2\"></span>erdo <span class=\"__1 _d\"></span>se <span class=\"__1 _d\"></span>pr<span class=\"__1 _2\"></span>odujo <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>enero <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>202<span class=\"__1 _2\"></span>0 <span class=\"__1 _d\"></span>con <span class=\"__1 _d\"></span>la <span class=\"__1 _d\"></span>autorizac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>las autoridades <span class=\"__1 _15\"> </span>antimonopo<span class=\"__1 _2\"></span>lio <span class=\"__1 _15\"> </span>de <span class=\"__1 _15\"> </span>Estados <span class=\"__1 _15\"> </span>Unidos, <span class=\"__1 _15\"> </span>de <span class=\"__1 _15\"> </span>conformid<span class=\"__1 _2\"></span>ad <span class=\"__1 _18\"> </span>c<span class=\"__1 _2\"></span>on <span class=\"__1 _15\"> </span>la <span class=\"__1 _15\"> </span>Hart<span class=\"__1 _9\"></span>-Scott-Rodino <span class=\"__1 _15\"> </span>Anti<span class=\"__1 _2\"></span>trust Improvements Act of <span class=\"__1 _2\"></span>1976. Lo<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"> </span>com<span class=\"__1 _b\"></span>prom<span class=\"__1 _b\"></span>isos<span class=\"__1 _3\"></span> <span class=\"__1 _7\"> </span>asu<span class=\"__1 _b\"></span>mido<span class=\"__1 _b\"></span>s <span class=\"__1 _7\"> </span>por<span class=\"__1 _3\"></span> <span class=\"__1 _7\"> </span>el  Grup<span class=\"__1 _b\"></span>o <span class=\"__1 _7\"> </span>como<span class=\"__1 _b\"></span> <span class=\"__1 _7\"> </span>res<span class=\"__1 _b\"></span>ulta<span class=\"__1 _b\"></span>do <span class=\"__1 _7\"> </span>de<span class=\"__1 _3\"></span>l <span class=\"__1 _7\"> </span>ac<span class=\"__1 _3\"></span>uerd<span class=\"__1 _3\"></span>o <span class=\"__1 _7\"> </span>in<span class=\"__1 _b\"></span>cluye<span class=\"__1 _b\"></span>n <span class=\"__1 _7\"> </span>fu<span class=\"__1 _3\"></span>nd<span class=\"__1 _3\"></span>ame<span class=\"__1 _b\"></span>ntal<span class=\"__1 _b\"></span>men<span class=\"__1 _3\"></span>te  los sig<span class=\"__1 _b\"></span>uie<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span>s: \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Actividades de I+D: El Grupo se compromete a finalizar y llevar a <span class=\"__1 _b\"></span>ca<span class=\"__1 _2\"></span>bo determinados estudios de la </span>mol\u00e9cula <span class=\"__1 _2\"></span>licenciada <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>requerir\u00e1 <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>FDA. <span class=\"__1 _2\"></span>Estos <span class=\"__1 _2\"></span>estudios <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>podr\u00eda <span class=\"__1 _2\"></span>realizar <span class=\"__1 _2\"></span>un <span class=\"__1 _2\"></span>terc<span class=\"__1 _2\"></span>ero, de <span class=\"__1 _2\"></span>ah\u00ed <span class=\"__1 _2\"></span>que se considere un serv<span class=\"__1 _2\"></span>icio distinto y por ta<span class=\"__1 _2\"></span>nto una oblig<span class=\"__1 _2\"></span>aci\u00f3n de cumplimiento<span class=\"__1 _9\"></span>. \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Fabricaci\u00f3n: El Grupo asume<span class=\"__1 _2\"></span> en exclusiva la fabricaci<span class=\"__1 _2\"></span>\u00f3n del medicamento<span class=\"__1 _2\"></span>, que ser\u00e1 suministrado a </span>Jazz Pharmaceuticals<span class=\"__1 _2\"></span>. \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Actividades <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>Farm<span class=\"__1 _2\"></span>acovigilanci<span class=\"__1 _2\"></span>a: <span class=\"__1 _d\"></span>El <span class=\"__1 _d\"></span>Grupo <span class=\"__1 _d\"> </span>as<span class=\"__1 _2\"></span>ume <span class=\"__1 _d\"> </span>es<span class=\"__1 _2\"></span>ta <span class=\"__1 _d\"></span>funci\u00f3<span class=\"__1 _2\"></span>n <span class=\"__1 _8\"> </span>en <span class=\"__1 _c\"></span>s<span class=\"__1 _2\"></span>u <span class=\"__1 _d\"></span>nombr<span class=\"__1 _2\"></span>e <span class=\"__1 _d\"></span>y <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>el <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"> </span>J<span class=\"__1 _2\"></span>azz </span>Pharmaceuticals.<span class=\"__1 _2\"></span> \u2022<span class=\"ff2_1\"> <span class=\"__1 _21\"> </span>Otorgamiento <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>la <span class=\"__1 _8\"> </span>l<span class=\"__1 _2\"></span>icencia <span class=\"__1 _a\"> </span>del <span class=\"__1 _8\"> </span>compu<span class=\"__1 _2\"></span>esto <span class=\"__1 _a\"> </span>Lurbinectedina, <span class=\"__1 _a\"> </span>que <span class=\"__1 _a\"> </span>lleva <span class=\"__1 _a\"> </span>consigo <span class=\"__1 _a\"> </span>la  cesi\u00f3n <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>los </span>derechos de comerc<span class=\"__1 _2\"></span>ializaci\u00f3n e<span class=\"__1 _2\"></span>n el territorio licencia<span class=\"__1 _2\"></span>do<span class=\"lsa\">. </span> En enero de 2020, con la entrada en vigor del acuerdo<span class=\"__1 _2\"></span>, <span class=\"ff6\">Pharm<span class=\"__1 _2\"></span>a Mar recibi\u00f3, un cobro \u201cup front\u201d por import<span class=\"__1 _2\"></span>e </span>de <span class=\"__1 _b\"></span>200 <span class=\"__1 _b\"></span>millones <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>d\u00f3lares <span class=\"__1 _b\"></span>(181 <span class=\"__1 _b\"></span>millones <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>euros). <span class=\"__1 _b\"></span>Pos<span class=\"__1 _2\"></span>teriormente, <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>mes <span class=\"__1 _b\"></span>junio <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>produjo <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>aprob<span class=\"__1 _2\"></span>aci\u00f3n de la FDA a<span class=\"__1 _2\"></span>mericana par<span class=\"__1 _2\"></span>a comercializaci<span class=\"__1 _2\"></span>\u00f3n de Zepz<span class=\"__1 _2\"></span>elca en Es<span class=\"__1 _2\"></span>tados Unidos<span class=\"__1 _2\"></span> bajo proc<span class=\"__1 _2\"></span>edimiento ace<span class=\"__1 _9\"></span>lerado. Pharma Ma<span class=\"__1 _3\"></span>r recibi\u00f3 <span class=\"__1 _3\"></span>al <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>umplirse este <span class=\"__1 _b\"></span>hito un <span class=\"__1 _b\"></span>c<span class=\"__1 _2\"></span>obro de <span class=\"__1 _b\"></span>J<span class=\"__1 _2\"></span>azz Pharmaceuticals <span class=\"__1 _3\"></span>por importe <span class=\"__1 _b\"></span>de 100 <span class=\"__1 _3\"></span>millones de d\u00f3lares <span class=\"__1 _2\"></span>(88,5 <span class=\"__1 _2\"></span>millones<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>euros). <span class=\"__1 _9\"></span><span class=\"ff6\">Tanto <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>ingres<span class=\"__1 _2\"></span>o <span class=\"__1 _2\"></span>procedent<span class=\"__1 _2\"></span>e d<span class=\"__1 _2\"></span>e \u201cu<span class=\"__1 _2\"></span>p<span class=\"__1 _2\"></span></span>-<span class=\"ff6\">front\u201d <span class=\"__1 _2\"></span>como <span class=\"__1 _2\"></span>el <span class=\"__1 _2\"></span>proce<span class=\"__1 _2\"></span>dente <span class=\"__1 _2\"></span>del <span class=\"__1 _2\"></span>hito <span class=\"__1 _9\"></span>de </span>desarrollo <span class=\"__1 _7\"> </span>cumplido, <span class=\"__1 _7\"> </span>se  han <span class=\"__1 _7\"> </span>reconoc<span class=\"__1 _2\"></span>ido <span class=\"__1 _7\"> </span>como <span class=\"__1 _7\"> </span>ingreso <span class=\"__1 _7\"> </span>en  la <span class=\"__1 _7\"> </span>cuenta <span class=\"__1 _7\"> </span>de  res<span class=\"__1 _2\"></span>ultados <span class=\"__1 _7\"> </span>en  los <span class=\"__1 _7\"> </span>diferentes<span class=\"__1 _2\"></span> ejercicios,en <span class=\"__1 _b\"></span>func<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>cumplimiento <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>co<span class=\"__1 _2\"></span>mpromisos <span class=\"__1 _b\"></span>adquiridos <span class=\"__1 _b\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _b\"></span>Pharma <span class=\"__1 _b\"></span>Mar <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>virtud <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _b\"></span>contrato. <span class=\"__1 _9\"></span> A <span class=\"__1 _c\"></span>31 <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>diciembre <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>2024 <span class=\"__1 _c\"></span>ha <span class=\"__1 _c\"></span>corr<span class=\"__1 _2\"></span>espondido <span class=\"__1 _c\"></span>rec<span class=\"__1 _2\"></span>onocer <span class=\"__1 _d\"></span>ingresos <span class=\"__1 _10\"></span>p<span class=\"__1 _2\"></span>or <span class=\"__1 _c\"></span>importe <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>22.962 <span class=\"__1 _c\"></span>mi<span class=\"__1 _2\"></span>les <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>euros<span class=\"__1 _2\"></span> (23.050 miles de euros<span class=\"__1 _2\"></span> en 2023<span class=\"ls12\">).<span class=\"__1 _2\"></span></span> En <span class=\"__1 _d\"></span>2024<span class=\"lsa\">, <span class=\"__1 _d\"> </span></span>P<span class=\"__1 _2\"></span>harma <span class=\"__1 _d\"></span>Mar <span class=\"__1 _8\"> </span>ha <span class=\"__1 _d\"></span>recibido <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"></span>Jaz<span class=\"__1 _2\"></span>z <span class=\"__1 _d\"></span>Pharmac<span class=\"__1 _2\"></span>euticals <span class=\"__1 _d\"></span>royalties <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>orrespondientes <span class=\"__1 _8\"> </span>a <span class=\"__1 _d\"></span>las <span class=\"__1 _d\"></span>ventas <span class=\"__1 _d\"></span>d<span class=\"__1 _2\"></span>e Zepzelca en Estados<span class=\"__1 _2\"></span> Unidos por importe de <span class=\"__1 _2\"></span>55.<span class=\"__1 _2\"></span>789 miles de e<span class=\"__1 _2\"></span>uros (48.368 <span class=\"__1 _2\"></span>miles de euros<span class=\"__1 _2\"></span> en 2023) Luye Pharma Group<span class=\"__1 _2\"></span> En <span class=\"__1 _9\"></span>abril <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>2019, <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>Gr<span class=\"__1 _2\"></span>upo <span class=\"__1 _10\"></span>suscribi\u00f3 <span class=\"__1 _9\"></span>un <span class=\"__1 _10\"></span>Acuerdo <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>licencia <span class=\"__1 _9\"></span>con <span class=\"__1 _10\"></span>Luye <span class=\"__1 _9\"></span>P<span class=\"__1 _2\"></span>harma <span class=\"__1 _10\"></span>Group <span class=\"__1 _9\"></span>para <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>des<span class=\"__1 _2\"></span>arrollo <span class=\"__1 _9\"></span>y comercializaci\u00f3n <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>Zepzelca <span class=\"__1 _19\"> </span>en <span class=\"__1 _19\"> </span>c\u00e1ncer <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>pulm\u00f3n <span class=\"__1 _19\"> </span>de <span class=\"__1 _19\"> </span>c\u00e9lula <span class=\"__1 _19\"> </span>peque\u00f1a <span class=\"__1 _19\"> </span>y <span class=\"__1 _19\"> </span>potencialmente <span class=\"__1 _19\"> </span>en <span class=\"__1 _19\"> </span>otras indicaciones, <span class=\"__1 _c\"></span>para <span class=\"__1 _c\"></span>los<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>terr<span class=\"__1 _2\"></span>itorios <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>China,<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>Ho<span class=\"__1 _2\"></span>ng <span class=\"__1 _c\"></span>Kong <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>Mac<span class=\"__1 _2\"></span>ao. <span class=\"__1 _c\"></span>En <span class=\"__1 _c\"></span>virtud <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>ste <span class=\"__1 _10\"></span>ac<span class=\"__1 _2\"></span>uerdo <span class=\"__1 _c\"></span>Pharma<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>Mar<span class=\"__1 _2\"></span> recibi\u00f3 un <span class=\"__1 _2\"></span>pago i<span class=\"__1 _2\"></span>nicial de <span class=\"__1 _2\"></span>5.000 mi<span class=\"__1 _2\"></span>les de <span class=\"__1 _2\"></span>d\u00f3lares (4.4<span class=\"__1 _2\"></span>52 miles <span class=\"__1 _2\"></span>de euros). <span class=\"__1 _2\"></span>Luye s<span class=\"__1 _2\"></span>e c<span class=\"__1 _2\"></span>ompromete <span class=\"__1 _2\"></span>a desarrollar Zepzelca  para <span class=\"__1 _a\"> </span>el  tratamiento  del <span class=\"__1 _a\"> </span>c\u00e1nc<span class=\"__1 _2\"></span>er  de<span class=\"__1 _3\"></span>  pulm\u00f3n  mi<span class=\"__1 _3\"></span>croc\u00edtico  en <span class=\"__1 _a\"> </span>C<span class=\"__1 _2\"></span>hina,  mientras <span class=\"__1 _a\"> </span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _11\"> </span>Pharma  Mar conservar\u00e1 <span class=\"__1 _c\"></span>los <span class=\"__1 _c\"></span>derechos <span class=\"__1 _c\"></span>exclusivos <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>producci\u00f3n.<span class=\"__1 _2\"></span>E<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>dicie<span class=\"__1 _2\"></span>mbre <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>2023, <span class=\"__1 _c\"></span>Luye <span class=\"__1 _c\"></span>r<span class=\"__1 _2\"></span>ecibi\u00f3 <span class=\"__1 _10\"></span>a<span class=\"__1 _2\"></span>utorizaci\u00f3n <span class=\"__1 _c\"></span>para comercializaci\u00f3n de Ze<span class=\"__1 _2\"></span>pzelca en el terr<span class=\"__1 _2\"></span>itorio de Hong <span class=\"__1 _2\"></span>Kong y<span class=\"__1 _2\"></span> Macao<span class=\"__1 _22\"> </span>En diciembre de 2024,  Luye Pharma Group, ha recibido la aprobaci\u00f3<span class=\"__1 _2\"></span>n condicional para la comercializaci\u00f3<span class=\"__1 _2\"></span>n de <span class=\"__1 _8\"> </span>Zepzelca<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>por <span class=\"__1 _a\"> </span>parte <span class=\"__1 _8\"> </span>de<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>la <span class=\"__1 _8\"> </span>Administrac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _8\"> </span>Nac<span class=\"__1 _2\"></span>ional <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>Produc<span class=\"__1 _2\"></span>tos <span class=\"__1 _8\"> </span>M\u00e9d<span class=\"__1 _2\"></span>icos <span class=\"__1 _a\"> </span>(NMPA, <span class=\"__1 _8\"> </span>Nati<span class=\"__1 _2\"></span>onal <span class=\"__1 _8\"> </span>Med<span class=\"__1 _2\"></span>ical Products  A<span class=\"__1 _2\"></span>dministration) <span class=\"__1 _7\"> </span>de  Ch<span class=\"__1 _2\"></span>ina, <span class=\"__1 _7\"> </span>para  el <span class=\"__1 _7\"> </span>tratamiento<span class=\"__1 _2\"></span> <span class=\"__1 _7\"> </span>de  paci<span class=\"__1 _2\"></span>entes <span class=\"__1 _7\"> </span>adultos  c<span class=\"__1 _2\"></span>on  c\u00e1nc<span class=\"__1 _2\"></span>er  de <span class=\"__1 _7\"> </span>pulm\u00f3n microc\u00edtico. E<span class=\"__1 _2\"></span>n relaci\u00f3n <span class=\"__1 _2\"></span>a e<span class=\"__1 _2\"></span>sta aprobac<span class=\"__1 _2\"></span>i\u00f3n, Ph<span class=\"__1 _2\"></span>arma M<span class=\"__1 _2\"></span>ar ha <span class=\"__1 _2\"></span>recibido 5.<span class=\"__1 _2\"></span>000 m<span class=\"__1 _2\"></span>iles <span class=\"__1 _2\"></span>de d\u00f3lares<span class=\"__1 _2\"></span> (4.408<span class=\"__1 _2\"></span> miles <span class=\"__1 _2\"></span>de euros). Specialised Therapeut<span class=\"__1 _2\"></span>ics Asia Pte, Ltd <span class=\"__1 _2\"></span> En <span class=\"__1 _10\"></span>mayo <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>2017, <span class=\"__1 _c\"></span>Phar<span class=\"__1 _2\"></span>ma <span class=\"__1 _10\"></span>Mar <span class=\"__1 _c\"></span>firm\u00f3 <span class=\"__1 _10\"></span>u<span class=\"__1 _2\"></span>n <span class=\"__1 _10\"></span>acuerdo <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>icencia <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>S<span class=\"__1 _2\"></span>pecialised <span class=\"__1 _10\"></span>Th<span class=\"__1 _2\"></span>erapeutics <span class=\"__1 _10\"></span>Asi<span class=\"__1 _2\"></span>a <span class=\"__1 _10\"></span>Pte, <span class=\"__1 _10\"></span>L<span class=\"__1 _2\"></span>td (STA), <span class=\"__1 _10\"></span>establecida <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>Singapur, <span class=\"__1 _10\"></span>para<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>comercializar <span class=\"__1 _c\"></span>Z<span class=\"__1 _2\"></span>epzelca<span class=\"ls11\">. <span class=\"__1 _10\"></span></span>Pharma <span class=\"__1 _10\"></span>Mar<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>recibi\u00f3 <span class=\"__1 _c\"></span>un <span class=\"__1 _10\"></span>pago <span class=\"__1 _10\"></span>inicia<span class=\"__1 _2\"></span>l <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>17<span class=\"__1 _2\"></span>9 miles de euros.<span class=\"__1 _2\"></span> En <span class=\"__1 _9\"></span>re<span class=\"__1 _2\"></span>laci\u00f3n <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>este <span class=\"__1 _10\"></span>acuerdo <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>icencia, <span class=\"__1 _10\"></span>STA <span class=\"__1 _10\"></span>suscribi\u00f3 <span class=\"__1 _d\"></span>en <span class=\"__1 _9\"></span>mayo <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>2017, <span class=\"__1 _10\"></span>acciones<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span><span class=\"ls8\">de <span class=\"__1 _c\"></span></span>Pharma <span class=\"__1 _10\"></span>Mar<span class=\"__1 _2\"></span> <span class=\"__1 _10\"></span>por importe total de 2.2<span class=\"__1 _2\"></span>11 miles de euros<span class=\"__1 _2\"></span>. En 2021 <span class=\"__1 _b\"></span>Ze<span class=\"__1 _2\"></span>pzelca fue <span class=\"__1 _b\"></span>a<span class=\"__1 _2\"></span>probado para la <span class=\"__1 _b\"></span>indicac<span class=\"__1 _2\"></span>i\u00f3n de <span class=\"__1 _3\"></span>pulm\u00f3n en <span class=\"__1 _b\"></span>A<span class=\"__1 _2\"></span>ustralia y <span class=\"__1 _3\"></span>Singapur, territorios licenciados a <span class=\"__1 _9\"></span>STA. <span class=\"__1 _9\"></span>Estas <span class=\"__1 _10\"></span>aprobacione<span class=\"__1 _2\"></span>s <span class=\"__1 _9\"></span>devengaron <span class=\"__1 _9\"></span>u<span class=\"__1 _2\"></span>nos <span class=\"__1 _9\"></span>hitos <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>egulatorios <span class=\"__1 _9\"></span>por <span class=\"__1 _10\"></span>import<span class=\"__1 _9\"></span>e <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>450 <span class=\"__1 _9\"></span>miles <span class=\"__1 _9\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>d\u00f3lares <span class=\"__1 _9\"></span>(<span class=\"__1 _2\"></span>380 miles <span class=\"__1 _b\"></span>de euros). <span class=\"__1 _b\"></span>Se han <span class=\"__1 _b\"></span>reconoci<span class=\"__1 _2\"></span>do <span class=\"__1 _b\"></span>en 2024 ingresos <span class=\"__1 _b\"></span>por importe <span class=\"__1 _b\"></span>de 116 <span class=\"__1 _b\"></span>mil<span class=\"__1 _2\"></span>es <span class=\"__1 _b\"></span>de euros <span class=\"__1 _b\"></span>(<span class=\"__1 _2\"></span><span class=\"ls8\">115</span> <span class=\"__1 _3\"></span>miles <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>euros en 2023<span class=\"ls12\">).</span><span class=\"ff4\"> </span>Boryung Pharmace<span class=\"__1 _2\"></span>utical En <span class=\"__1 _2\"></span>noviembre<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>20<span class=\"__1 _2\"></span>17, <span class=\"__1 _2\"></span>se <span class=\"__1 _9\"></span>firm\u00f3 <span class=\"__1 _2\"></span>un<span class=\"__1 _2\"></span> <span class=\"__1 _2\"></span>acuerdo <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _2\"></span>licenc<span class=\"__1 _2\"></span>ia <span class=\"__1 _2\"></span>con <span class=\"__1 _9\"></span>Boryung <span class=\"__1 _9\"></span>Pharma <span class=\"__1 _2\"></span>par<span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>comerci<span class=\"__1 _2\"></span>alizar <span class=\"__1 _10\"></span>Zepz<span class=\"__1 _2\"></span>elca en Corea del Sur. <span class=\"__1 _2\"></span>Pharma Mar rec<span class=\"__1 _2\"></span>ibi\u00f3 1.000 miles<span class=\"__1 _2\"></span> de euros<span class=\"__1 _2\"></span>. En 2020 <span class=\"__1 _3\"></span>y 2019 <span class=\"__1 _3\"></span>se recibieron 450 miles de <span class=\"__1 _b\"></span>euros y 300 miles de euros <span class=\"__1 _3\"></span>respectiva<span class=\"__1 _2\"></span>mente por el<span class=\"__1 _b\"></span> cum<span class=\"__1 _2\"></span>plim<span class=\"__1 _2\"></span>iento de determinados hitos regu<span class=\"__1 _2\"></span>latorios: presentaci\u00f3n d<span class=\"__1 _2\"></span>e la Solicitud de registro ante FDA en <span class=\"__1 _2\"></span>2019 y aprobaci\u00f3n<span class=\"__1 _2\"></span> para comercializaci\u00f3n p<span class=\"__1 _2\"></span>or parte de la FDA <span class=\"__1 _2\"></span>en 2020.<span class=\"__1 _2\"></span> En <span class=\"__1 _d\"></span>2022 <span class=\"__1 _8\"> </span>Zepzelca <span class=\"__1 _d\"></span>fue <span class=\"__1 _8\"> </span>aprobado <span class=\"__1 _d\"> </span>para <span class=\"__1 _8\"> </span>la <span class=\"__1 _d\"></span>ind<span class=\"__1 _2\"></span>icaci\u00f3n <span class=\"__1 _d\"> </span>de <span class=\"__1 _8\"> </span>pulm\u00f3n <span class=\"__1 _d\"></span>en <span class=\"__1 _8\"> </span>Corea <span class=\"__1 _d\"></span>d<span class=\"__1 _2\"></span>el <span class=\"__1 _d\"> </span>Sur, <span class=\"__1 _8\"> </span>territorio<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>licenciado <span class=\"__1 _8\"> </span>a Boryung, <span class=\"__1 _9\"></span>devengado <span class=\"__1 _9\"></span>un <span class=\"__1 _10\"></span>hito <span class=\"__1 _9\"></span>regulatorio <span class=\"__1 _9\"></span>por <span class=\"__1 _10\"></span>importe <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>1.000 <span class=\"__1 _9\"></span>m<span class=\"__1 _2\"></span>iles <span class=\"__1 _2\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>euros. <span class=\"__1 _9\"></span>Se <span class=\"__1 _9\"></span>han <span class=\"__1 _9\"></span>recon<span class=\"__1 _2\"></span>ocido <span class=\"__1 _9\"></span>en <span class=\"__1 _c\"></span>2024<span class=\"__1 _2\"></span> ingresos por importe d<span class=\"__1 _2\"></span>e 440 miles d<span class=\"__1 _2\"></span>e euros (440<span class=\"__1 _2\"></span> miles de euros<span class=\"__1 _2\"></span> en 2023).<span class=\"__1 _2\"></span><span class=\"ff4\"> </span>Otros acuerdos<span class=\"__1 _2\"></span> En <span class=\"__1 _d\"></span>2023, <span class=\"__1 _d\"></span>Ph<span class=\"__1 _2\"></span>arma <span class=\"__1 _d\"></span>Mar <span class=\"__1 _d\"> </span>s<span class=\"__1 _2\"></span>uscribi\u00f3 <span class=\"__1 _d\"></span>un <span class=\"__1 _d\"> </span>c<span class=\"__1 _2\"></span>ontrato <span class=\"__1 _d\"></span>de <span class=\"__1 _d\"> </span>lice<span class=\"__1 _2\"></span>ncia <span class=\"__1 _d\"></span>con <span class=\"__1 _8\"> </span>Key <span class=\"__1 _d\"></span>Oncologics <span class=\"__1 _8\"> </span>para <span class=\"__1 _d\"></span>la <span class=\"__1 _d\"></span>comercializaci\u00f3n <span class=\"__1 _d\"> </span>y<span class=\"__1 _2\"></span> distribuci\u00f3n de lurbinectedina, registrado como Zepzelca, su antitumoral de origen marino para el c\u00e1ncer de pulm\u00f3n <span class=\"__1 _2\"></span>de c<span class=\"__1 _2\"></span>\u00e9lula <span class=\"__1 _2\"></span>peque\u00f1a <span class=\"__1 _9\"></span>(CPCP), <span class=\"__1 _2\"></span>en <span class=\"__1 _2\"></span>Sud\u00e1frica, <span class=\"__1 _2\"></span>Namibia, <span class=\"__1 _2\"></span>Z<span class=\"__1 _2\"></span>imbabue, <span class=\"__1 _2\"></span>Mozamb<span class=\"__1 _2\"></span>ique,<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>Suazilandia, <span class=\"__1 _2\"></span>Lesoto <span class=\"__1 _2\"></span>y Botsuana. En <span class=\"__1 _8\"> </span>202<span class=\"__1 _2\"></span>1 <span class=\"__1 _8\"> </span>P<span class=\"__1 _2\"></span>harma <span class=\"__1 _a\"> </span>Mar <span class=\"__1 _a\"> </span> <span class=\"__1 _a\"> </span>su<span class=\"__1 _2\"></span>scribi\u00f3 <span class=\"__1 _a\"> </span>los <span class=\"__1 _a\"> </span>siguientes <span class=\"__1 _11\"> </span>acuerdos <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>licencia <span class=\"__1 _a\"> </span>con<span class=\"__1 _2\"></span> <span class=\"__1 _a\"> </span>Adi<span class=\"__1 _2\"></span>um <span class=\"__1 _a\"> </span>Pharma <span class=\"__1 _a\"> </span>S.A. <span class=\"__1 _a\"> </span>para <span class=\"__1 _a\"> </span>la comercializaci\u00f3n de <span class=\"__1 _b\"></span>Z<span class=\"__1 _2\"></span>epzelca en <span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>Argentina, Bolivia, <span class=\"__1 _3\"></span>Brasil, Chile, <span class=\"__1 _b\"></span>Co<span class=\"__1 _2\"></span>lombia, Costa Rica, <span class=\"__1 _b\"></span>Curazao, Ecuador, El <span class=\"__1 _a\"> </span><span class=\"ls0_1\">Salvador, <span class=\"__1 _a\"> </span>Guatemal<span class=\"__1 _2\"></span>a, <span class=\"__1 _a\"> </span>Honduras, <span class=\"__1 _a\"> </span>Jamaica, <span class=\"__1 _a\"> </span>M\u00e9xico, <span class=\"__1 _a\"> </span>Nicaragua, <span class=\"__1 _a\"> </span>Pa<span class=\"__1 _2\"></span>nam\u00e1, <span class=\"__1 _8\"> </span>P<span class=\"__1 _2\"></span>araguay, <span class=\"__1 _a\"> </span>Per\u00fa, <span class=\"__1 _a\"> </span>Rep\u00fablica<span class=\"__1 _2\"></span> </span>Dominicana, <span class=\"__1 _1a\"> </span>Trinidad <span class=\"__1 _1a\"> </span>y <span class=\"__1 _13\"> </span>Tobago, <span class=\"__1 _15\"> </span>Urug<span class=\"__1 _2\"></span>uay <span class=\"__1 _1a\"> </span>y <span class=\"__1 _1a\"> </span>Venezuela<span class=\"__1 _9\"></span>; <span class=\"__1 _1a\"> </span>con <span class=\"__1 _1a\"> </span>Lotus <span class=\"__1 _1a\"> </span>Phar<span class=\"__1 _2\"></span>maceutical <span class=\"__1 _1a\"> </span>CO. <span class=\"__1 _1a\"> </span>para <span class=\"__1 _13\"> </span>su comercializaci\u00f3n <span class=\"__1 _8\"> </span>en <span class=\"__1 _8\"> </span>Taiw\u00e1n <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>con <span class=\"__1 _8\"> </span>Eczacibasi <span class=\"__1 _8\"> </span>Pharmaceuticals <span class=\"__1 _8\"> </span>Marketing <span class=\"__1 _8\"> </span>Co. <span class=\"__1 _8\"> </span>para <span class=\"__1 _8\"> </span>comercializaci<span class=\"__1 _2\"></span>\u00f3n <span class=\"__1 _8\"> </span>en Turqu\u00eda. En <span class=\"__1 _9\"></span>20<span class=\"__1 _2\"></span>20 <span class=\"__1 _9\"></span>P<span class=\"__1 _2\"></span>harmamar <span class=\"__1 _10\"></span>suscr<span class=\"__1 _2\"></span>ibi\u00f3 <span class=\"__1 _10\"></span>un <span class=\"__1 _10\"></span>acuerdo <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>distribu<span class=\"__1 _2\"></span>ci\u00f3n <span class=\"__1 _9\"></span>de <span class=\"__1 _c\"></span>Zepzelca <span class=\"__1 _10\"></span>con <span class=\"__1 _10\"></span>I<span class=\"__1 _2\"></span>mpilo <span class=\"__1 _10\"></span>Pharma <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>Europa <span class=\"__1 _10\"></span>del Este, Reino Unido, Irlan<span class=\"__1 _2\"></span>da, Pa\u00edses N\u00f3rdicos<span class=\"__1 _2\"></span> y algunos pa\u00edses<span class=\"__1 _2\"></span> de Oriente Med<span class=\"__1 _2\"></span>io. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "Dichos cobros <span class=\"__1 _8\"> </span>(up-front <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>milestones)<span class=\"__1 _2\"></span>, <span class=\"__1 _8\"> </span>percibidos <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>forma <span class=\"__1 _8\"> </span>irrevocable <span class=\"__1 _8\"> </span>una <span class=\"__1 _8\"> </span>vez <span class=\"__1 _8\"> </span>alcanzadas <span class=\"__1 _8\"> </span>las <span class=\"__1 _8\"> </span>fech<span class=\"__1 _2\"></span>as <span class=\"__1 _8\"> </span>e <span class=\"__1 _8\"> </span>hitos correspondientes, <span class=\"__1 _9\"></span>s<span class=\"__1 _2\"></span>on <span class=\"__1 _9\"></span>registrados <span class=\"__1 _9\"></span>inicia<span class=\"__1 _2\"></span>lmente <span class=\"__1 _9\"></span>como <span class=\"__1 _9\"></span>i<span class=\"__1 _2\"></span>ngresos <span class=\"__1 _9\"></span>diferidos <span class=\"__1 _9\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>reconocen <span class=\"__1 _9\"></span>co<span class=\"__1 _2\"></span>mo <span class=\"__1 _9\"></span>ingreso <span class=\"__1 _9\"></span>a<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>lo largo de la vida de<span class=\"__1 _2\"></span>l contrat<span class=\"__1 _2\"></span>o suscrito, que incluye dos <span class=\"__1 _2\"></span>fases diferenciadas: <span class=\"__1 _2\"></span>desarrollo y c<span class=\"__1 _2\"></span>omercializaci\u00f3n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "24.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>GAS<span class=\"__1 _b\"></span>TOS D<span class=\"__1 _b\"></span>E IN<span class=\"__1 _b\"></span>VEST<span class=\"__1 _b\"></span>IGACI<span class=\"__1 _b\"></span>\u00d3N Y<span class=\"__1 _b\"></span> DES<span class=\"__1 _b\"></span>ARROL<span class=\"__1 _b\"></span>LO </span>En <span class=\"__1 _b\"></span>la siguiente tabla <span class=\"__1 _b\"></span>se muestran l<span class=\"__1 _3\"></span>as cantidades <span class=\"__1 _b\"></span>desti<span class=\"__1 _2\"></span>nadas <span class=\"__1 _3\"></span>a I+D <span class=\"__1 _b\"></span>por segmento de<span class=\"__1 _3\"></span> acti<span class=\"__1 _3\"></span>vidad en 2024 y <span class=\"__1 _3\"></span>2023<span class=\"__1 _22\"> </span>Gastos de investigaci\u00f3n y desarrollo 2024 (Miles de Euros) Oncolog\u00eda Rnai TOTAL Total gasto 94.428 9.074 103.502 Gastos de investigaci\u00f3n y desarrollo 94.428 9.074 103.502 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 25.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>GAS<span class=\"__1 _b\"></span>TOS G<span class=\"__1 _b\"></span>ENER<span class=\"__1 _3\"></span>ALE<span class=\"__1 _b\"></span>S Y<span class=\"__1 _3\"></span> DE<span class=\"__1 _b\"></span> ADM<span class=\"__1 _3\"></span>INI<span class=\"__1 _b\"></span>STRA<span class=\"__1 _3\"></span>CI\u00d3<span class=\"__1 _3\"></span>N <span class=\"__1 _b\"></span> </span>Lo<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>coste<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>gene<span class=\"__1 _b\"></span>rale<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>adm<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>raci<span class=\"__1 _3\"></span>\u00f3n a <span class=\"__1 _9\"></span>ni<span class=\"__1 _b\"></span>vel <span class=\"__1 _2\"></span>con<span class=\"__1 _b\"></span>soli<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>ascen<span class=\"__1 _b\"></span>dier<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>a <span class=\"__1 _10\"></span>24.372 <span class=\"__1 _9\"></span>mil<span class=\"__1 _b\"></span>es <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>euro<span class=\"__1 _b\"></span>s, <span class=\"__1 _2\"></span>un <span class=\"__1 _2\"></span>3<span class=\"__1 _2\"></span>3,5% m\u00e1s <span class=\"__1 _9\"></span>con<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>respe<span class=\"__1 _b\"></span>cto a <span class=\"__1 _2\"></span>202<span class=\"__1 _b\"></span>3 <span class=\"__1 _2\"></span>(18.263 <span class=\"__1 _2\"></span>mil<span class=\"__1 _b\"></span>es <span class=\"__1 _2\"></span>de euro<span class=\"__1 _b\"></span>s). <span class=\"__1 _2\"></span>El<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>in<span class=\"__1 _3\"></span>cre<span class=\"__1 _3\"></span>me<span class=\"__1 _3\"></span>nto<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>deb<span class=\"__1 _b\"></span>e <span class=\"__1 _2\"></span>pri<span class=\"__1 _b\"></span>ncip<span class=\"__1 _3\"></span>al<span class=\"__1 _b\"></span>ment<span class=\"__1 _3\"></span>e a <span class=\"__1 _2\"></span>la inco<span class=\"__1 _b\"></span>rpora<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>d<span class=\"__1 _3\"></span>e lo<span class=\"__1 _b\"></span>s cost<span class=\"__1 _b\"></span>es d<span class=\"__1 _b\"></span>e l<span class=\"__1 _3\"></span>a p<span class=\"__1 _b\"></span>lan<span class=\"__1 _3\"></span>ta <span class=\"__1 _b\"></span>de p<span class=\"__1 _b\"></span>rodu<span class=\"__1 _b\"></span>cci\u00f3n<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>olig<span class=\"__1 _b\"></span>onuc<span class=\"__1 _b\"></span>le\u00f3t<span class=\"__1 _b\"></span>idos <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>seg<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>o RN<span class=\"__1 _3\"></span>Ai<span class=\"__1 _22\"> </span><span class=\"__1 _3\"></span>. 26.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>GAS<span class=\"__1 _b\"></span>TOS D<span class=\"__1 _b\"></span>E CO<span class=\"__1 _3\"></span>ME<span class=\"__1 _3\"></span>RCI<span class=\"__1 _b\"></span>ALIZ<span class=\"__1 _b\"></span>ACI\u00d3N<span class=\"__1 _b\"></span> </span>Lo<span class=\"__1 _3\"></span>s ga<span class=\"__1 _b\"></span>stos <span class=\"__1 _3\"></span>com<span class=\"__1 _b\"></span>ercia<span class=\"__1 _b\"></span>les <span class=\"__1 _b\"></span>y de m<span class=\"__1 _3\"></span>ark<span class=\"__1 _3\"></span>eti<span class=\"__1 _b\"></span>ng se <span class=\"__1 _3\"></span><span class=\"ls2\">han<span class=\"ls0_1\"> reducido <span class=\"__1 _2\"></span></span>en 2024<span class=\"ls0_1\"> alca<span class=\"__1 _3\"></span>nza<span class=\"__1 _b\"></span>ndo l<span class=\"__1 _b\"></span>os 22.809 mile<span class=\"__1 _b\"></span>s de e<span class=\"__1 _b\"></span>uros f<span class=\"__1 _b\"></span>rent<span class=\"__1 _3\"></span>e a<span class=\"__1 _b\"></span> </span></span>lo<span class=\"__1 _b\"></span>s  23.542 m<span class=\"__1 _3\"></span>il<span class=\"__1 _b\"></span><span class=\"ls2\">es<span class=\"__1 _2\"></span><span class=\"ls0_1\"> </span>de eu<span class=\"ls0_1\">ro<span class=\"__1 _b\"></span>s del<span class=\"__1 _b\"></span> eje<span class=\"__1 _b\"></span>rcici<span class=\"__1 _b\"></span>o 2<span class=\"__1 _3\"></span>02<span class=\"__1 _3\"></span>3<span class=\"__1 _22\"> </span></span></span>29.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>GAS<span class=\"__1 _b\"></span>TOS P<span class=\"__1 _b\"></span>OR P<span class=\"__1 _b\"></span>REST<span class=\"__1 _3\"></span>ACI<span class=\"__1 _b\"></span>ONES<span class=\"__1 _b\"></span> A E<span class=\"__1 _b\"></span>MPLE<span class=\"__1 _b\"></span>ADOS </span>El<span class=\"__1 _b\"></span> desg<span class=\"__1 _b\"></span>lose<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>los <span class=\"__1 _3\"></span>ga<span class=\"__1 _3\"></span>sto<span class=\"__1 _3\"></span>s p<span class=\"__1 _b\"></span>or p<span class=\"__1 _b\"></span>resta<span class=\"__1 _b\"></span>cio<span class=\"__1 _b\"></span>nes a<span class=\"__1 _b\"></span> emp<span class=\"__1 _b\"></span>lea<span class=\"__1 _3\"></span>dos<span class=\"__1 _b\"></span> es <span class=\"__1 _b\"></span>como<span class=\"__1 _3\"></span> si<span class=\"__1 _b\"></span>gue:<span class=\"__1 _b\"></span> Gastos por prestaciones a empleados (Miles de Euros) 31/12/2024 31/12/2023 Sueldos y salarios 47.361 42.479 Indemnizaciones 1.162 376<span class=\"ls0_1\"> </span>Cotizaciones Seguridad Social 8.342 7.859 Coste por pensiones 64<span class=\"ls0_1\"> </span>66<span class=\"ls0_1\"> </span>Planes de acciones 243<span class=\"ls0_1\"> </span>294<span class=\"ls0_1\"> </span>Otras cargas sociales 1.975 1.970 Exceso de provisi\u00f3n por retribuciones al personal (14) - Total 59.133 53.044<span class=\"__1 _22\"> </span>30.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>RE<span class=\"__1 _3\"></span>SUL<span class=\"__1 _b\"></span>TADOS<span class=\"__1 _b\"></span> FINA<span class=\"__1 _b\"></span>NCIE<span class=\"__1 _b\"></span>ROS <span class=\"__1 _b\"></span>NETOS<span class=\"__1 _b\"></span> </span>Resultados financieros netos (Miles de Euros) 31/12/2024 31/12/2023 Por deudas con terceros y gastos asimilados (2.469) (2.416) P\u00e9rdidas en inversiones financieras (17) Diferencias negativas de cambio (6.059) (6.994) Gastos Financieros (8.528) (9.427) Otros intereses e ingresos asimilados 5.665 4.103 Beneficios en inversiones financieras 15<span class=\"ls0_1\"> </span>218<span class=\"ls0_1\"> </span>Diferencias positivas de cambio 8.365 5.310 Ingresos Financieros 14.045 9.631 Total resultado financiero neto 5.517 204<span class=\"ls0_1\"> </span>En<span class=\"__1 _3\"></span> <span class=\"ls2\">2024</span> y <span class=\"__1 _2\"></span>20<span class=\"__1 _3\"></span>23<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>la<span class=\"__1 _3\"></span>s dif<span class=\"__1 _b\"></span>ere<span class=\"__1 _b\"></span>ncia<span class=\"__1 _b\"></span>s de ca<span class=\"__1 _3\"></span>mb<span class=\"__1 _3\"></span>io en<span class=\"__1 _b\"></span> su may<span class=\"__1 _3\"></span>or<span class=\"__1 _b\"></span>\u00eda son<span class=\"__1 _b\"></span> conse<span class=\"__1 _b\"></span>cue<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>a de<span class=\"__1 _3\"></span> la p<span class=\"__1 _b\"></span>uesta<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>a va<span class=\"__1 _b\"></span>lor<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de me<span class=\"__1 _b\"></span>rcad<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>de<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span>p\u00f3<span class=\"__1 _3\"></span>sit<span class=\"__1 _b\"></span>os ma<span class=\"__1 _b\"></span>nten<span class=\"__1 _b\"></span>ido<span class=\"__1 _3\"></span>s e<span class=\"__1 _b\"></span>n d\u00f3<span class=\"__1 _b\"></span>lare<span class=\"__1 _3\"></span>s a<span class=\"__1 _b\"></span>meri<span class=\"__1 _3\"></span>can<span class=\"__1 _b\"></span>os<span class=\"__1 _22\"> </span>.<span class=\"__1 _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "24.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>GAS<span class=\"__1 _b\"></span>TOS D<span class=\"__1 _b\"></span>E IN<span class=\"__1 _b\"></span>VEST<span class=\"__1 _b\"></span>IGACI<span class=\"__1 _b\"></span>\u00d3N Y<span class=\"__1 _b\"></span> DES<span class=\"__1 _b\"></span>ARROL<span class=\"__1 _b\"></span>LO </span>En <span class=\"__1 _b\"></span>la siguiente tabla <span class=\"__1 _b\"></span>se muestran l<span class=\"__1 _3\"></span>as cantidades <span class=\"__1 _b\"></span>desti<span class=\"__1 _2\"></span>nadas <span class=\"__1 _3\"></span>a I+D <span class=\"__1 _b\"></span>por segmento de<span class=\"__1 _3\"></span> acti<span class=\"__1 _3\"></span>vidad en 2024 y <span class=\"__1 _3\"></span>2023<span class=\"__1 _22\"> </span><div class=\"c w9f hb9 gs1c7\"><div class=\"t_1 m0_1 xc ha y8a6 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos de investigaci\u00f3n y desarrollo 2024 </div><div class=\"t_1 m0_1 xc ha y67 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Miles de Euros) </div></div><div class=\"c w7f hb9 gs1c8\"><div class=\"t_1 m0_1 x18 hc y3a9 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Oncolog\u00eda </div></div><div class=\"c w7e hb9 gs1c9\"><div class=\"t_1 m0_1 x56 hc y3a9 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Rnai </div></div><div class=\"c w7f hb9 gs1ca\"><div class=\"t_1 m0_1 x35 hc y3a9 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">TOTAL </div></div><div class=\"c w9f hba gs1cb\"><div class=\"t_1 m0_1 xc he y107 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Total gasto </div></div><div class=\"c w7f hba gs1cc\"><div class=\"t_1 m0_1 x29 he y107 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">94.428 </div></div><div class=\"c w7e hba gs1cd\"><div class=\"t_1 m0_1 x60 he y107 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">9.074 </div></div><div class=\"c w7f hba gs1ce\"><div class=\"t_1 m0_1 x57 hc y107 ff3 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">103.502 </div></div><div class=\"c w9f h1d gs1cf\"><div class=\"t_1 m0_1 xc hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Gastos de investigaci\u00f3n y desarrollo </div></div><div class=\"c w7f h1d gs1d0\"><div class=\"t_1 m0_1 x29 hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">94.428 </div></div><div class=\"c w7e h1d gs1d1\"><div class=\"t_1 m0_1 x60 hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">9.074 </div></div><div class=\"c w7f h1d gs1d2\"><div class=\"t_1 m0_1 x57 hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">103.502 </div></div><div class=\"c wf3 hbb gs1d3\"><div class=\"t_1 m0_1 xc ha y622 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Gastos de investigaci\u00f3n y desarrollo 2023 </div><div class=\"t_1 m0_1 xc ha y569 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Miles de Euros) </div></div><div class=\"c wec hbb gs1d4\"><div class=\"t_1 m0_1 x18 hc y3f5 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Oncolog\u00eda </div></div><div class=\"c w8b hbb gs1d5\"><div class=\"t_1 m0_1 x56 hc y3f5 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Rnai </div></div><div class=\"c wec hbb gs1d6\"><div class=\"t_1 m0_1 x35 hc y3f5 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">TOTAL </div></div><div class=\"c wf3 h16 gs1d7\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Total gasto </div></div><div class=\"c wec h16 gs1d8\"><div class=\"t_1 m0_1 x29 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">83.633 </div></div><div class=\"c w8b h16 gs1d9\"><div class=\"t_1 m0_1 x29 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">15.669 </div></div><div class=\"c wec h16 gs1da\"><div class=\"t_1 m0_1 x29 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">99.302 </div></div><div class=\"c wf3 h1d gs1db\"><div class=\"t_1 m0_1 xc hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Gastos de investigaci\u00f3n y desarrollo </div></div><div class=\"c wec h1d gs1dc\"><div class=\"t_1 m0_1 x29 hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">83.633 </div></div><div class=\"c w8b h1d gs1dd\"><div class=\"t_1 m0_1 x29 hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">15.669 </div></div><div class=\"c wec h1d gs1de\"><div class=\"t_1 m0_1 x29 hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">99.302 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "25.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>GAS<span class=\"__1 _b\"></span>TOS G<span class=\"__1 _b\"></span>ENER<span class=\"__1 _3\"></span>ALE<span class=\"__1 _b\"></span>S Y<span class=\"__1 _3\"></span> DE<span class=\"__1 _b\"></span> ADM<span class=\"__1 _3\"></span>INI<span class=\"__1 _b\"></span>STRA<span class=\"__1 _3\"></span>CI\u00d3<span class=\"__1 _3\"></span>N <span class=\"__1 _b\"></span> </span>Lo<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>coste<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>gene<span class=\"__1 _b\"></span>rale<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>adm<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>raci<span class=\"__1 _3\"></span>\u00f3n a <span class=\"__1 _9\"></span>ni<span class=\"__1 _b\"></span>vel <span class=\"__1 _2\"></span>con<span class=\"__1 _b\"></span>soli<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>ascen<span class=\"__1 _b\"></span>dier<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>a <span class=\"__1 _10\"></span>24.372 <span class=\"__1 _9\"></span>mil<span class=\"__1 _b\"></span>es <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>euro<span class=\"__1 _b\"></span>s, <span class=\"__1 _2\"></span>un <span class=\"__1 _2\"></span>3<span class=\"__1 _2\"></span>3,5% m\u00e1s <span class=\"__1 _9\"></span>con<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>respe<span class=\"__1 _b\"></span>cto a <span class=\"__1 _2\"></span>202<span class=\"__1 _b\"></span>3 <span class=\"__1 _2\"></span>(18.263 <span class=\"__1 _2\"></span>mil<span class=\"__1 _b\"></span>es <span class=\"__1 _2\"></span>de euro<span class=\"__1 _b\"></span>s). <span class=\"__1 _2\"></span>El<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>in<span class=\"__1 _3\"></span>cre<span class=\"__1 _3\"></span>me<span class=\"__1 _3\"></span>nto<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>deb<span class=\"__1 _b\"></span>e <span class=\"__1 _2\"></span>pri<span class=\"__1 _b\"></span>ncip<span class=\"__1 _3\"></span>al<span class=\"__1 _b\"></span>ment<span class=\"__1 _3\"></span>e a <span class=\"__1 _2\"></span>la inco<span class=\"__1 _b\"></span>rpora<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>d<span class=\"__1 _3\"></span>e lo<span class=\"__1 _b\"></span>s cost<span class=\"__1 _b\"></span>es d<span class=\"__1 _b\"></span>e l<span class=\"__1 _3\"></span>a p<span class=\"__1 _b\"></span>lan<span class=\"__1 _3\"></span>ta <span class=\"__1 _b\"></span>de p<span class=\"__1 _b\"></span>rodu<span class=\"__1 _b\"></span>cci\u00f3n<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>olig<span class=\"__1 _b\"></span>onuc<span class=\"__1 _b\"></span>le\u00f3t<span class=\"__1 _b\"></span>idos <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>seg<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>o RN<span class=\"__1 _3\"></span>Ai<span class=\"__1 _22\"> </span><span class=\"__1 _3\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "25.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>GAS<span class=\"__1 _b\"></span>TOS G<span class=\"__1 _b\"></span>ENER<span class=\"__1 _3\"></span>ALE<span class=\"__1 _b\"></span>S Y<span class=\"__1 _3\"></span> DE<span class=\"__1 _b\"></span> ADM<span class=\"__1 _3\"></span>INI<span class=\"__1 _b\"></span>STRA<span class=\"__1 _3\"></span>CI\u00d3<span class=\"__1 _3\"></span>N <span class=\"__1 _b\"></span> </span>Lo<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>coste<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>gene<span class=\"__1 _b\"></span>rale<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>adm<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>raci<span class=\"__1 _3\"></span>\u00f3n a <span class=\"__1 _9\"></span>ni<span class=\"__1 _b\"></span>vel <span class=\"__1 _2\"></span>con<span class=\"__1 _b\"></span>soli<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>ascen<span class=\"__1 _b\"></span>dier<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>a <span class=\"__1 _10\"></span>24.372 <span class=\"__1 _9\"></span>mil<span class=\"__1 _b\"></span>es <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>euro<span class=\"__1 _b\"></span>s, <span class=\"__1 _2\"></span>un <span class=\"__1 _2\"></span>3<span class=\"__1 _2\"></span>3,5% m\u00e1s <span class=\"__1 _9\"></span>con<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>respe<span class=\"__1 _b\"></span>cto a <span class=\"__1 _2\"></span>202<span class=\"__1 _b\"></span>3 <span class=\"__1 _2\"></span>(18.263 <span class=\"__1 _2\"></span>mil<span class=\"__1 _b\"></span>es <span class=\"__1 _2\"></span>de euro<span class=\"__1 _b\"></span>s). <span class=\"__1 _2\"></span>El<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>in<span class=\"__1 _3\"></span>cre<span class=\"__1 _3\"></span>me<span class=\"__1 _3\"></span>nto<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>deb<span class=\"__1 _b\"></span>e <span class=\"__1 _2\"></span>pri<span class=\"__1 _b\"></span>ncip<span class=\"__1 _3\"></span>al<span class=\"__1 _b\"></span>ment<span class=\"__1 _3\"></span>e a <span class=\"__1 _2\"></span>la inco<span class=\"__1 _b\"></span>rpora<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>d<span class=\"__1 _3\"></span>e lo<span class=\"__1 _b\"></span>s cost<span class=\"__1 _b\"></span>es d<span class=\"__1 _b\"></span>e l<span class=\"__1 _3\"></span>a p<span class=\"__1 _b\"></span>lan<span class=\"__1 _3\"></span>ta <span class=\"__1 _b\"></span>de p<span class=\"__1 _b\"></span>rodu<span class=\"__1 _b\"></span>cci\u00f3n<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>olig<span class=\"__1 _b\"></span>onuc<span class=\"__1 _b\"></span>le\u00f3t<span class=\"__1 _b\"></span>idos <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>seg<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>o RN<span class=\"__1 _3\"></span>Ai<span class=\"__1 _22\"> </span>28.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>GAS<span class=\"__1 _b\"></span>TOS P<span class=\"__1 _b\"></span>OR N<span class=\"__1 _3\"></span>ATU<span class=\"__1 _b\"></span>RALE<span class=\"__1 _b\"></span>ZA </span>La<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>ribu<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n de<span class=\"__1 _b\"></span> los<span class=\"__1 _b\"></span> gast<span class=\"__1 _b\"></span>os <span class=\"__1 _b\"></span><span class=\"ls2\">en 2024 y<span class=\"__1 _2\"></span> 2023 <span class=\"ls0_1\">por<span class=\"__1 _3\"></span> na<span class=\"__1 _b\"></span>tura<span class=\"__1 _b\"></span>leza <span class=\"__1 _b\"></span>y a<span class=\"__1 _3\"></span>cti<span class=\"__1 _b\"></span>vida<span class=\"__1 _3\"></span>d<span class=\"ls4\">, fue</span> <span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span> si<span class=\"__1 _b\"></span>guie<span class=\"__1 _b\"></span>nte:<span class=\"__1 _b\"></span> </span></span>Diciembre 2024<span class=\"__1 _3\"></span> Coste de ventas Gastos comercializaci\u00f3<span class=\"__1 _3\"></span>n Gastos administraci\u00f3n<span class=\"__1 _3\"></span> Gastos I+D Gastos Corporaci\u00f3n Otras ganancias netas Total (+/-) Variaci\u00f3n de e<span class=\"__1 _b\"></span>x<span class=\"__1 _2\"></span>istencias de<span class=\"__1 _3\"></span> productos termina<span class=\"__1 _3\"></span>dos y en curso d<span class=\"__1 _b\"></span>e fabricaci\u00f3n (8.183) - 21.371 (1.242) - - 11.946 (+) Trabajos reali<span class=\"__1 _3\"></span>zados por la empresa para <span class=\"__1 _3\"></span>su activo - - - - - - - (-) Aprovisionamien<span class=\"__1 _3\"></span>tos - (174)<span class=\"ls0_1\"> </span>(18.518) (6.464) - - (25.156) (+) Otros ingreso<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span> de explota<span class=\"__1 _3\"></span>ci\u00f3n - - - - - 72<span class=\"ls0_1\"> </span>72<span class=\"ls0_1\"> </span>(-) Gastos de per<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>onal - (12.056) (16.277) (24.144) (6.656) - (59.133) (-) Otros gasto<span class=\"__1 _3\"></span>s de explotaci\u00f3n - (9.714) (9.371) (67.846) (6.031) - (92.962) (-) Amortizaci\u00f3n de<span class=\"__1 _3\"></span>l inmovilizado<span class=\"__1 _3\"></span> - (868)<span class=\"ls0_1\"> </span>(1.637) (3.807) (459)<span class=\"ls0_1\"> </span>- (6.771) (+) Imputaci\u00f3n de<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>subvencione<span class=\"__1 _3\"></span>s de inmovilizado no f<span class=\"__1 _3\"></span>inanciero y otra<span class=\"__1 _3\"></span>s - - - - - 2.569 2.569 (+/-)    Deterioro <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> resultado por<span class=\"__1 _b\"></span> enajenaciones del<span class=\"__1 _3\"></span> inmovilizado - - - - (51<span class=\"ff4 fs4 ls0_1\">) </span>284<span class=\"ls0_1\"> </span>233<span class=\"ls0_1\"> </span>(+/-) Otros resul<span class=\"__1 _3\"></span>tados - 3 60<span class=\"ls0_1\"> </span>1 (11)<span class=\"ls0_1\"> </span>762<span class=\"ls0_1\"> </span>815<span class=\"ls0_1\"> </span>Total (8.183)  (22.809)  (24.372)  (103.502)  (13.208)  3.687  (168.387)  Diciembre 2023<span class=\"__1 _3\"></span> Coste de ventas Gastos comercializaci\u00f3<span class=\"__1 _3\"></span>n Gastos administraci\u00f3n<span class=\"__1 _3\"></span> Gastos I+D Gastos Corporaci\u00f3n Otras ganancias netas Total (+/-) Variaci\u00f3n de e<span class=\"__1 _b\"></span>x<span class=\"__1 _2\"></span>istencias de<span class=\"__1 _3\"></span> productos term<span class=\"__1 _3\"></span>inados y en cur<span class=\"__1 _3\"></span>so de fabricaci\u00f3n (9.145)<span class=\"ff4 fs4\"> </span>- 26.532 (5.944)<span class=\"ff4 fs4\"> </span>- (1<span class=\"ff4 fs4 ls0_1\">) </span>11.442 (+) Trabajos reali<span class=\"__1 _3\"></span>zados por la empresa para <span class=\"__1 _3\"></span>su activo - - - - - - - (-) Aprovisionamien<span class=\"__1 _3\"></span>tos (276<span class=\"ff4 fs4 ls0_1\">) </span>(208)<span class=\"ff4 fs4 ls0_1\"> </span>(22.044) (5.947) - (32<span class=\"ff4 fs4 ls0_1\">) </span>(28.507) (+) Otros ingreso<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span> de explotaci\u00f3n<span class=\"__1 _3\"></span> - - - - - 432<span class=\"ls0_1\"> </span>432<span class=\"ls0_1\"> </span>(-) Gastos de per<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>onal (116<span class=\"ff4 fs4 ls0_1\">) </span>(11.611) (12.418) (22.947) (5.948)<span class=\"ff4 fs4\"> </span>(4<span class=\"ff4 fs4 ls0_1\">) </span>(53.044) (-) Otros gasto<span class=\"__1 _3\"></span>s de explotaci\u00f3n (42<span class=\"ff4 fs4 ls0_1\">) </span>(10.855)<span class=\"ff4 fs4\"> </span>(8.832) (61.592) (6.112)<span class=\"ff4 fs4\"> </span>(1<span class=\"ff4 fs4 ls0_1\">) </span>(87.434) (-) Amortizaci\u00f3n de<span class=\"__1 _3\"></span>l inmovilizado<span class=\"__1 _3\"></span> (34<span class=\"ff4 fs4 ls0_1\">) </span>(898)<span class=\"ls0_1\"> </span>(1.502) (2.876) (446)<span class=\"ls0_1\"> </span>- (5.756) (+) Imputaci\u00f3n de<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>subvencione<span class=\"__1 _3\"></span>s de inmovilizado no f<span class=\"__1 _3\"></span>inanciero y otra<span class=\"__1 _3\"></span>s - - - - - 986<span class=\"ls0_1\"> </span>986<span class=\"ls0_1\"> </span>(+/-)    Deterioro <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> resultado por<span class=\"__1 _b\"></span> enajenaciones del<span class=\"__1 _3\"></span> inmovilizado - - 1 - (6<span class=\"ff4 fs4 ls0_1\">) </span>(175)<span class=\"ls0_1\"> </span>(180)<span class=\"ff4 fs4 ls0_1\"> </span>(+/-) Otros resul<span class=\"__1 _3\"></span>tados - 30<span class=\"ls0_1\"> </span>- 4 - 47<span class=\"ls0_1\"> </span>81<span class=\"ls0_1\"> </span>Total (9.613)<span class=\"ffa fs4\">  </span>(23.542)  (18.263)  (99.302)  (12.512)<span class=\"ffa fs4\">  </span>1.252  (161.980)  Otr<span class=\"__1 _3\"></span>os<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>gast<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> inc<span class=\"__1 _3\"></span>lu<span class=\"__1 _3\"></span>yen<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>prin<span class=\"__1 _b\"></span>cip<span class=\"__1 _3\"></span>al<span class=\"__1 _b\"></span>ment<span class=\"__1 _3\"></span>e gas<span class=\"__1 _3\"></span>tos<span class=\"__1 _3\"></span> rela<span class=\"__1 _b\"></span>cion<span class=\"__1 _b\"></span>ado<span class=\"__1 _3\"></span>s con<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>se<span class=\"__1 _b\"></span>rvic<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>s reci<span class=\"__1 _b\"></span>bid<span class=\"__1 _3\"></span>os,<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>co<span class=\"__1 _3\"></span>mun<span class=\"__1 _b\"></span>icac<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s, sum<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>ros,<span class=\"__1 _b\"></span> via<span class=\"__1 _b\"></span>jes,<span class=\"__1 _b\"></span> segu<span class=\"__1 _b\"></span>rida<span class=\"__1 _b\"></span>d, <span class=\"__1 _b\"></span>y ret<span class=\"__1 _b\"></span>rib<span class=\"__1 _3\"></span>uci<span class=\"__1 _b\"></span>one<span class=\"__1 _b\"></span>s de <span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>mi<span class=\"__1 _3\"></span>ni<span class=\"__1 _3\"></span>str<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>ore<span class=\"__1 _b\"></span>s, en<span class=\"__1 _b\"></span>tre<span class=\"__1 _3\"></span> o<span class=\"__1 _3\"></span>tro<span class=\"__1 _b\"></span>s",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "27.<span class=\"ls0_1\"> <span class=\"__1 _8\"> </span>OT<span class=\"__1 _3\"></span>RAS<span class=\"__1 _b\"></span> GANA<span class=\"__1 _b\"></span>NCIA<span class=\"__1 _b\"></span>S / <span class=\"__1 _b\"></span>(PER<span class=\"__1 _3\"></span>DID<span class=\"__1 _b\"></span>AS)- <span class=\"__1 _b\"></span>NETA<span class=\"__1 _3\"></span>S<span class=\"__1 _3\"></span> </span>El<span class=\"__1 _b\"></span> desg<span class=\"__1 _b\"></span>lose<span class=\"__1 _b\"></span> los<span class=\"__1 _3\"></span> o<span class=\"__1 _3\"></span>tro<span class=\"__1 _b\"></span>s re<span class=\"__1 _3\"></span>sul<span class=\"__1 _b\"></span>tad<span class=\"__1 _b\"></span>os, p<span class=\"__1 _b\"></span>or t<span class=\"__1 _b\"></span>ipo,<span class=\"__1 _b\"></span> es e<span class=\"__1 _b\"></span>l <span class=\"__1 _3\"></span>sig<span class=\"__1 _b\"></span>uien<span class=\"__1 _b\"></span>te: <div class=\"c w9f h1d gs1e0\"><div class=\"t_1 m0_1 xc ha y98 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Desglose otros resultados netos (Miles de Euros) </div></div><div class=\"c w7f h1d gs1e1\"><div class=\"t_1 m0_1 x52 hc y98 ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">31<span class=\"ls0_1\">/12/2024 </span></div></div><div class=\"c w7e h1d gs1e2\"><div class=\"t_1 m0_1 x52 hc y98 ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">31<span class=\"ls0_1\">/12/2023 </span></div></div><div class=\"c w9f h65 gs1e3\"><div class=\"t_1 m0_1 xc he y405 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Subvenciones de capital </div></div><div class=\"c w7f h65 gs1e4\"><div class=\"t_1 m0_1 x60 he y405 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2.570 </div></div><div class=\"c w7e h65 gs1e5\"><div class=\"t_1 m0_1 x24 he y405 ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">999<span class=\"ls0_1\"> </span></div></div><div class=\"c w9f hbc gs1e6\"><div class=\"t_1 m0_1 xc he y401 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otros resultados </div></div><div class=\"c w7f hbc gs1e7\"><div class=\"t_1 m0_1 x60 he y401 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.117 </div></div><div class=\"c w7e hbc gs1e8\"><div class=\"t_1 m0_1 x24 he y401 ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">253<span class=\"ls0_1\"> </span></div></div><div class=\"c w9f h1e gs1e9\"><div class=\"t_1 m0_1 xc hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c w7f h1e gs1ea\"><div class=\"t_1 m0_1 x60 hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">3.687 </div></div><div class=\"c w7e h1e gs1eb\"><div class=\"t_1 m0_1 x60 hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">1.252 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "27.<span class=\"ls0_1\"> <span class=\"__1 _8\"> </span>OT<span class=\"__1 _3\"></span>RAS<span class=\"__1 _b\"></span> GANA<span class=\"__1 _b\"></span>NCIA<span class=\"__1 _b\"></span>S / <span class=\"__1 _b\"></span>(PER<span class=\"__1 _3\"></span>DID<span class=\"__1 _b\"></span>AS)- <span class=\"__1 _b\"></span>NETA<span class=\"__1 _3\"></span>S<span class=\"__1 _3\"></span> </span>El<span class=\"__1 _b\"></span> desg<span class=\"__1 _b\"></span>lose<span class=\"__1 _b\"></span> los<span class=\"__1 _3\"></span> o<span class=\"__1 _3\"></span>tro<span class=\"__1 _b\"></span>s re<span class=\"__1 _3\"></span>sul<span class=\"__1 _b\"></span>tad<span class=\"__1 _b\"></span>os, p<span class=\"__1 _b\"></span>or t<span class=\"__1 _b\"></span>ipo,<span class=\"__1 _b\"></span> es e<span class=\"__1 _b\"></span>l <span class=\"__1 _3\"></span>sig<span class=\"__1 _b\"></span>uien<span class=\"__1 _b\"></span>te: Desglose otros resultados netos (Miles de Euros) 31<span class=\"ls0_1\">/12/2024 </span>31<span class=\"ls0_1\">/12/2023 </span>Subvenciones de capital 2.570 999<span class=\"ls0_1\"> </span>Otros resultados 1.117 253<span class=\"ls0_1\"> </span>Total 3.687 1.252 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "<div class=\"c w1_1 h0_1 gs1ed\"><div class=\"t_1 m0_1 x6d h2_1 y8c3 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">   </div><div class=\"t_1 m0_1 x6d hbd y8c4 ff3 fs8 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x6d h7 yf9 ff3 fs1_1 fc0_1 sc0_1 ls2 ws0_1\">28.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>GAS<span class=\"__1 _b\"></span>TOS P<span class=\"__1 _b\"></span>OR N<span class=\"__1 _3\"></span>ATU<span class=\"__1 _b\"></span>RALE<span class=\"__1 _b\"></span>ZA </span></div><div class=\"t_1 m0_1 x6d h2_1 y3c5 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x6d h2_1 y8c5 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">La<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>ribu<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n de<span class=\"__1 _b\"></span> los<span class=\"__1 _b\"></span> gast<span class=\"__1 _b\"></span>os <span class=\"__1 _b\"></span><span class=\"ls2\">en 2024 y<span class=\"__1 _2\"></span> 2023 <span class=\"ls0_1\">por<span class=\"__1 _3\"></span> na<span class=\"__1 _b\"></span>tura<span class=\"__1 _b\"></span>leza <span class=\"__1 _b\"></span>y a<span class=\"__1 _3\"></span>cti<span class=\"__1 _b\"></span>vida<span class=\"__1 _3\"></span>d<span class=\"ls4\">, fue</span> <span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span> si<span class=\"__1 _b\"></span>guie<span class=\"__1 _b\"></span>nte:<span class=\"__1 _b\"></span> </span></span></div><div class=\"t_1 m0_1 x6d h8 y8c6 ff4 fs4 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c w122 h74 gs1ee\"><div class=\"t_1 m0_1 xc h2d y58d ff3 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">Diciembre 2024<span class=\"__1 _3\"></span> </div></div><div class=\"c w5c h74 gs1ef\"><div class=\"t_1 m0_1 x6b h2d y8c8 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Coste de </div><div class=\"t_1 m0_1 xe h2d y3eb ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">ventas </div></div><div class=\"c w123 h74 gs1f0\"><div class=\"t_1 m0_1 x5d h2d y8c8 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Gastos </div><div class=\"t_1 m0_1 x18 h2d y3eb ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">comercializaci\u00f3<span class=\"__1 _3\"></span>n </div></div><div class=\"c w124 h74 gs1f1\"><div class=\"t_1 m0_1 x38 h2d y8c8 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Gastos </div><div class=\"t_1 m0_1 x10 h2d y3eb ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">administraci\u00f3n<span class=\"__1 _3\"></span> </div></div><div class=\"c w71 h74 gs1f2\"><div class=\"t_1 m0_1 x18 h2d y8c8 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Gastos </div><div class=\"t_1 m0_1 x1a h2d y3eb ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">I+D </div></div><div class=\"c w125 h74 gs1f3\"><div class=\"t_1 m0_1 x1a h2d y8c8 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Gastos </div><div class=\"t_1 m0_1 xc h2d y3eb ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Corporaci\u00f3n </div></div><div class=\"c wfc h74 gs1f4\"><div class=\"t_1 m0_1 x1d h2d y64f ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Otras </div><div class=\"t_1 m0_1 x18 h2d y58d ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">ganancias </div><div class=\"t_1 m0_1 x1d h2d y2f ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">netas </div></div><div class=\"c w126 h74 gs1f5\"><div class=\"t_1 m0_1 x53 h2d y58d ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c w127 h6d gs1f6\"><div class=\"t_1 m0_1 xc h30 y8ca ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(+/-) Variaci\u00f3n de e<span class=\"__1 _b\"></span>x<span class=\"__1 _2\"></span>istencias de<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 xc h30 y50a ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">productos termina<span class=\"__1 _3\"></span>dos y en curso d<span class=\"__1 _b\"></span>e </div><div class=\"t_1 m0_1 xc h30 y69 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">fabricaci\u00f3n </div></div><div class=\"c w128 h6d gs1f7\"><div class=\"t_1 m0_1 xe h30 y50a ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(8.183) </div></div><div class=\"c w129 h6d gs1f8\"><div class=\"t_1 m0_1 x24 h30 y50a ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12a h6d gs1f9\"><div class=\"t_1 m0_1 x2c h30 y50a ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">21.371 </div></div><div class=\"c w12b h6d gs1fa\"><div class=\"t_1 m0_1 x10 h30 y50a ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(1.242) </div></div><div class=\"c w12c h6d gs1fb\"><div class=\"t_1 m0_1 x29 h30 y50a ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12d h6d gs1fc\"><div class=\"t_1 m0_1 x29 h30 y50a ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12e h6d gs1fd\"><div class=\"t_1 m0_1 x10 h30 y50a ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">11.946 </div></div><div class=\"c w127 hbe gs1fe\"><div class=\"t_1 m0_1 xc h30 y8cb ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(+) Trabajos reali<span class=\"__1 _3\"></span>zados por la </div><div class=\"t_1 m0_1 xc h30 y8cc ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">empresa para <span class=\"__1 _3\"></span>su activo </div></div><div class=\"c w128 hbe gs1ff\"><div class=\"t_1 m0_1 x57 h30 y8cd ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w129 hbe gs200\"><div class=\"t_1 m0_1 x24 h30 y8cd ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12a hbe gs201\"><div class=\"t_1 m0_1 x37 h30 y8cd ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12b hbe gs202\"><div class=\"t_1 m0_1 x56 h30 y8cd ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12c hbe gs203\"><div class=\"t_1 m0_1 x29 h30 y8cd ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12d hbe gs204\"><div class=\"t_1 m0_1 x29 h30 y8cd ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12e hbe gs205\"><div class=\"t_1 m0_1 x56 h30 y8cd ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w127 h34 gs206\"><div class=\"t_1 m0_1 xc h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(-) Aprovisionamien<span class=\"__1 _3\"></span>tos </div></div><div class=\"c w128 h34 gs207\"><div class=\"t_1 m0_1 x57 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w129 h34 gs208\"><div class=\"t_1 m0_1 x1e h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(174)<span class=\"ls0_1\"> </span></div></div><div class=\"c w12a h34 gs209\"><div class=\"t_1 m0_1 x1b h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(18.518) </div></div><div class=\"c w12b h34 gs20a\"><div class=\"t_1 m0_1 x10 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(6.464) </div></div><div class=\"c w12c h34 gs20b\"><div class=\"t_1 m0_1 x29 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12d h34 gs20c\"><div class=\"t_1 m0_1 x29 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12e h34 gs20d\"><div class=\"t_1 m0_1 x52 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(25.156) </div></div><div class=\"c w127 h34 gs20e\"><div class=\"t_1 m0_1 xc h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(+) Otros ingreso<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span> de explota<span class=\"__1 _3\"></span>ci\u00f3n </div></div><div class=\"c w128 h34 gs20f\"><div class=\"t_1 m0_1 x57 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w129 h34 gs210\"><div class=\"t_1 m0_1 x24 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12a h34 gs211\"><div class=\"t_1 m0_1 x37 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12b h34 gs212\"><div class=\"t_1 m0_1 x56 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12c h34 gs213\"><div class=\"t_1 m0_1 x29 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12d h34 gs214\"><div class=\"t_1 m0_1 x54 h30 y14b ff2_1 fs3 fc0_1 sc0_1 lsc ws0_1\">72<span class=\"ls0_1\"> </span></div></div><div class=\"c w12e h34 gs215\"><div class=\"t_1 m0_1 x1d h30 y14b ff2_1 fs3 fc0_1 sc0_1 lsc ws0_1\">72<span class=\"ls0_1\"> </span></div></div><div class=\"c w127 h34 gs216\"><div class=\"t_1 m0_1 xc h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(-) Gastos de per<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>onal </div></div><div class=\"c w128 h34 gs217\"><div class=\"t_1 m0_1 x57 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w129 h34 gs218\"><div class=\"t_1 m0_1 x2c h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(12.056) </div></div><div class=\"c w12a h34 gs219\"><div class=\"t_1 m0_1 x1b h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(16.277) </div></div><div class=\"c w12b h34 gs21a\"><div class=\"t_1 m0_1 x52 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(24.144) </div></div><div class=\"c w12c h34 gs21b\"><div class=\"t_1 m0_1 x1a h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(6.656) </div></div><div class=\"c w12d h34 gs21c\"><div class=\"t_1 m0_1 x29 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12e h34 gs21d\"><div class=\"t_1 m0_1 x52 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(59.133) </div></div><div class=\"c w127 h34 gs21e\"><div class=\"t_1 m0_1 xc h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(-) Otros gasto<span class=\"__1 _3\"></span>s de explotaci\u00f3n </div></div><div class=\"c w128 h34 gs21f\"><div class=\"t_1 m0_1 x57 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w129 h34 gs220\"><div class=\"t_1 m0_1 x29 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(9.714) </div></div><div class=\"c w12a h34 gs221\"><div class=\"t_1 m0_1 x38 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(9.371) </div></div><div class=\"c w12b h34 gs222\"><div class=\"t_1 m0_1 x52 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(67.846) </div></div><div class=\"c w12c h34 gs223\"><div class=\"t_1 m0_1 x1a h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(6.031) </div></div><div class=\"c w12d h34 gs224\"><div class=\"t_1 m0_1 x29 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12e h34 gs225\"><div class=\"t_1 m0_1 x52 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(92.962) </div></div><div class=\"c w127 h34 gs226\"><div class=\"t_1 m0_1 xc h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(-) Amortizaci\u00f3n de<span class=\"__1 _3\"></span>l inmovilizado<span class=\"__1 _3\"></span> </div></div><div class=\"c w128 h34 gs227\"><div class=\"t_1 m0_1 x57 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w129 h34 gs228\"><div class=\"t_1 m0_1 x1e h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(868)<span class=\"ls0_1\"> </span></div></div><div class=\"c w12a h34 gs229\"><div class=\"t_1 m0_1 x38 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(1.637) </div></div><div class=\"c w12b h34 gs22a\"><div class=\"t_1 m0_1 x10 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(3.807) </div></div><div class=\"c w12c h34 gs22b\"><div class=\"t_1 m0_1 x19 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(459)<span class=\"ls0_1\"> </span></div></div><div class=\"c w12d h34 gs22c\"><div class=\"t_1 m0_1 x29 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12e h34 gs22d\"><div class=\"t_1 m0_1 x10 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(6.771) </div></div><div class=\"c w127 h32 gs22e\"><div class=\"t_1 m0_1 xc h30 y142 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(+) Imputaci\u00f3n de<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>subvencione<span class=\"__1 _3\"></span>s de </div><div class=\"t_1 m0_1 xc h30 y143 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">inmovilizado no f<span class=\"__1 _3\"></span>inanciero y otra<span class=\"__1 _3\"></span>s </div></div><div class=\"c w128 h32 gs22f\"><div class=\"t_1 m0_1 x57 h30 y145 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w129 h32 gs230\"><div class=\"t_1 m0_1 x24 h30 y145 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12a h32 gs231\"><div class=\"t_1 m0_1 x37 h30 y145 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12b h32 gs232\"><div class=\"t_1 m0_1 x56 h30 y145 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12c h32 gs233\"><div class=\"t_1 m0_1 x29 h30 y145 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12d h32 gs234\"><div class=\"t_1 m0_1 x1d h30 y145 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">2.569 </div></div><div class=\"c w12e h32 gs235\"><div class=\"t_1 m0_1 x13 h30 y145 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">2.569 </div></div><div class=\"c w127 h32 gs236\"><div class=\"t_1 m0_1 xc h30 y8d4 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(+/-)    Deterioro <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> resultado por<span class=\"__1 _b\"></span> </div><div class=\"t_1 m0_1 xc h30 y143 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">enajenaciones del<span class=\"__1 _3\"></span> inmovilizado </div></div><div class=\"c w128 h32 gs237\"><div class=\"t_1 m0_1 x57 h30 y145 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w129 h32 gs238\"><div class=\"t_1 m0_1 x24 h30 y145 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12a h32 gs239\"><div class=\"t_1 m0_1 x37 h30 y145 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12b h32 gs23a\"><div class=\"t_1 m0_1 x56 h30 y145 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12c h32 gs23b\"><div class=\"t_1 m0_1 x57 h8 y3ae ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(51<span class=\"ff4 fs4 ls0_1\">) </span></div></div><div class=\"c w12d h32 gs23c\"><div class=\"t_1 m0_1 x57 h30 y145 ff2_1 fs3 fc0_1 sc0_1 lsc ws0_1\">284<span class=\"ls0_1\"> </span></div></div><div class=\"c w12e h32 gs23d\"><div class=\"t_1 m0_1 x1a h30 y145 ff2_1 fs3 fc0_1 sc0_1 lsc ws0_1\">233<span class=\"ls0_1\"> </span></div></div><div class=\"c w127 h34 gs23e\"><div class=\"t_1 m0_1 xc h30 y3fb ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(+/-) Otros resul<span class=\"__1 _3\"></span>tados </div></div><div class=\"c w128 h34 gs23f\"><div class=\"t_1 m0_1 x57 h30 y3fb ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w129 h34 gs240\"><div class=\"t_1 m0_1 x9a h30 y3fb ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">3 </div></div><div class=\"c w12a h34 gs241\"><div class=\"t_1 m0_1 x2a h30 y3fb ff2_1 fs3 fc0_1 sc0_1 lsc ws0_1\">60<span class=\"ls0_1\"> </span></div></div><div class=\"c w12b h34 gs242\"><div class=\"t_1 m0_1 x56 h30 y3fb ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">1 </div></div><div class=\"c w12c h34 gs243\"><div class=\"t_1 m0_1 x57 h30 y3fb ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(11)<span class=\"ls0_1\"> </span></div></div><div class=\"c w12d h34 gs244\"><div class=\"t_1 m0_1 x57 h30 y3fb ff2_1 fs3 fc0_1 sc0_1 lsc ws0_1\">762<span class=\"ls0_1\"> </span></div></div><div class=\"c w12e h34 gs245\"><div class=\"t_1 m0_1 x1a h30 y3fb ff2_1 fs3 fc0_1 sc0_1 lsc ws0_1\">815<span class=\"ls0_1\"> </span></div></div><div class=\"c w122 h61 gs246\"><div class=\"t_1 m0_1 x13b h2d y3a3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c w5c h61 gs247\"><div class=\"t_1 m0_1 xe h2d y3a3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">(8.183)  </div></div><div class=\"c w123 h61 gs248\"><div class=\"t_1 m0_1 x2c h2d y3a3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">(22.809)  </div></div><div class=\"c w124 h61 gs249\"><div class=\"t_1 m0_1 x1b h2d y3a3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">(24.372)  </div></div><div class=\"c w71 h61 gs24a\"><div class=\"t_1 m0_1 xc h2d y3a3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">(103.502)  </div></div><div class=\"c w125 h61 gs24b\"><div class=\"t_1 m0_1 x55 h2d y3a3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">(13.208)  </div></div><div class=\"c wfc h61 gs24c\"><div class=\"t_1 m0_1 x1d h2d y3a3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">3.687  </div></div><div class=\"c w126 h61 gs24d\"><div class=\"t_1 m0_1 xc h2d y3a3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">(168.387)  </div></div>Diciembre 2023<span class=\"__1 _3\"></span> Coste de ventas Gastos comercializaci\u00f3<span class=\"__1 _3\"></span>n Gastos administraci\u00f3n<span class=\"__1 _3\"></span> Gastos I+D Gastos Corporaci\u00f3n Otras ganancias netas Total (+/-) Variaci\u00f3n de e<span class=\"__1 _b\"></span>x<span class=\"__1 _2\"></span>istencias de<span class=\"__1 _3\"></span> productos term<span class=\"__1 _3\"></span>inados y en cur<span class=\"__1 _3\"></span>so de fabricaci\u00f3n (9.145)<span class=\"ff4 fs4\"> </span>- 26.532 (5.944)<span class=\"ff4 fs4\"> </span>- (1<span class=\"ff4 fs4 ls0_1\">) </span>11.442 (+) Trabajos reali<span class=\"__1 _3\"></span>zados por la empresa para <span class=\"__1 _3\"></span>su activo - - - - - - - (-) Aprovisionamien<span class=\"__1 _3\"></span>tos (276<span class=\"ff4 fs4 ls0_1\">) </span>(208)<span class=\"ff4 fs4 ls0_1\"> </span>(22.044) (5.947) - (32<span class=\"ff4 fs4 ls0_1\">) </span>(28.507) (+) Otros ingreso<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span> de explotaci\u00f3n<span class=\"__1 _3\"></span> - - - - - 432<span class=\"ls0_1\"> </span>432<span class=\"ls0_1\"> </span>(-) Gastos de per<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>onal (116<span class=\"ff4 fs4 ls0_1\">) </span>(11.611) (12.418) (22.947) (5.948)<span class=\"ff4 fs4\"> </span>(4<span class=\"ff4 fs4 ls0_1\">) </span>(53.044) (-) Otros gasto<span class=\"__1 _3\"></span>s de explotaci\u00f3n (42<span class=\"ff4 fs4 ls0_1\">) </span>(10.855)<span class=\"ff4 fs4\"> </span>(8.832) (61.592) (6.112)<span class=\"ff4 fs4\"> </span>(1<span class=\"ff4 fs4 ls0_1\">) </span>(87.434) (-) Amortizaci\u00f3n de<span class=\"__1 _3\"></span>l inmovilizado<span class=\"__1 _3\"></span> (34<span class=\"ff4 fs4 ls0_1\">) </span>(898)<span class=\"ls0_1\"> </span>(1.502) (2.876) (446)<span class=\"ls0_1\"> </span>- (5.756) (+) Imputaci\u00f3n de<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>subvencione<span class=\"__1 _3\"></span>s de inmovilizado no f<span class=\"__1 _3\"></span>inanciero y otra<span class=\"__1 _3\"></span>s - - - - - 986<span class=\"ls0_1\"> </span>986<span class=\"ls0_1\"> </span>(+/-)    Deterioro <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> resultado por<span class=\"__1 _b\"></span> enajenaciones del<span class=\"__1 _3\"></span> inmovilizado - - 1 - (6<span class=\"ff4 fs4 ls0_1\">) </span>(175)<span class=\"ls0_1\"> </span>(180)<span class=\"ff4 fs4 ls0_1\"> </span>(+/-) Otros resul<span class=\"__1 _3\"></span>tados - 30<span class=\"ls0_1\"> </span>- 4 - 47<span class=\"ls0_1\"> </span>81<span class=\"ls0_1\"> </span>Total (9.613)<span class=\"ffa fs4\">  </span>(23.542)  (18.263)  (99.302)  (12.512)<span class=\"ffa fs4\">  </span>1.252  (161.980)  Otr<span class=\"__1 _3\"></span>os<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>gast<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> inc<span class=\"__1 _3\"></span>lu<span class=\"__1 _3\"></span>yen<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>prin<span class=\"__1 _b\"></span>cip<span class=\"__1 _3\"></span>al<span class=\"__1 _b\"></span>ment<span class=\"__1 _3\"></span>e gas<span class=\"__1 _3\"></span>tos<span class=\"__1 _3\"></span> rela<span class=\"__1 _b\"></span>cion<span class=\"__1 _b\"></span>ado<span class=\"__1 _3\"></span>s con<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>se<span class=\"__1 _b\"></span>rvic<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>s reci<span class=\"__1 _b\"></span>bid<span class=\"__1 _3\"></span>os,<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>co<span class=\"__1 _3\"></span>mun<span class=\"__1 _b\"></span>icac<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s, sum<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>ros,<span class=\"__1 _b\"></span> via<span class=\"__1 _b\"></span>jes,<span class=\"__1 _b\"></span> segu<span class=\"__1 _b\"></span>rida<span class=\"__1 _b\"></span>d, <span class=\"__1 _b\"></span>y ret<span class=\"__1 _b\"></span>rib<span class=\"__1 _3\"></span>uci<span class=\"__1 _b\"></span>one<span class=\"__1 _b\"></span>s de <span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>mi<span class=\"__1 _3\"></span>ni<span class=\"__1 _3\"></span>str<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>ore<span class=\"__1 _b\"></span>s, en<span class=\"__1 _b\"></span>tre<span class=\"__1 _3\"></span> o<span class=\"__1 _3\"></span>tro<span class=\"__1 _b\"></span>s",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "Diciembre 2024<span class=\"__1 _3\"></span> Coste de ventas Gastos comercializaci\u00f3<span class=\"__1 _3\"></span>n Gastos administraci\u00f3n<span class=\"__1 _3\"></span> Gastos I+D Gastos Corporaci\u00f3n Otras ganancias netas Total (+/-) Variaci\u00f3n de e<span class=\"__1 _b\"></span>x<span class=\"__1 _2\"></span>istencias de<span class=\"__1 _3\"></span> productos termina<span class=\"__1 _3\"></span>dos y en curso d<span class=\"__1 _b\"></span>e fabricaci\u00f3n (8.183) - 21.371 (1.242) - - 11.946 (+) Trabajos reali<span class=\"__1 _3\"></span>zados por la empresa para <span class=\"__1 _3\"></span>su activo - - - - - - - (-) Aprovisionamien<span class=\"__1 _3\"></span>tos - (174)<span class=\"ls0_1\"> </span>(18.518) (6.464) - - (25.156) (+) Otros ingreso<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span> de explota<span class=\"__1 _3\"></span>ci\u00f3n - - - - - 72<span class=\"ls0_1\"> </span>72<span class=\"ls0_1\"> </span>(-) Gastos de per<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>onal - (12.056) (16.277) (24.144) (6.656) - (59.133) (-) Otros gasto<span class=\"__1 _3\"></span>s de explotaci\u00f3n - (9.714) (9.371) (67.846) (6.031) - (92.962) (-) Amortizaci\u00f3n de<span class=\"__1 _3\"></span>l inmovilizado<span class=\"__1 _3\"></span> - (868)<span class=\"ls0_1\"> </span>(1.637) (3.807) (459)<span class=\"ls0_1\"> </span>- (6.771) (+) Imputaci\u00f3n de<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>subvencione<span class=\"__1 _3\"></span>s de inmovilizado no f<span class=\"__1 _3\"></span>inanciero y otra<span class=\"__1 _3\"></span>s - - - - - 2.569 2.569 (+/-)    Deterioro <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> resultado por<span class=\"__1 _b\"></span> enajenaciones del<span class=\"__1 _3\"></span> inmovilizado - - - - (51<span class=\"ff4 fs4 ls0_1\">) </span>284<span class=\"ls0_1\"> </span>233<span class=\"ls0_1\"> </span>(+/-) Otros resul<span class=\"__1 _3\"></span>tados - 3 60<span class=\"ls0_1\"> </span>1 (11)<span class=\"ls0_1\"> </span>762<span class=\"ls0_1\"> </span>815<span class=\"ls0_1\"> </span>Total (8.183)  (22.809)  (24.372)  (103.502)  (13.208)  3.687  (168.387)  <div class=\"c w122 hc0 gs24f\"><div class=\"t_1 m0_1 xc h2d y3b3 ff3 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">Diciembre 2023<span class=\"__1 _3\"></span> </div></div><div class=\"c w5c hc0 gs250\"><div class=\"t_1 m0_1 x6b h2d y8c8 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Coste de </div><div class=\"t_1 m0_1 xe h2d y3eb ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">ventas </div></div><div class=\"c w123 hc0 gs251\"><div class=\"t_1 m0_1 x5d h2d y8c8 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Gastos </div><div class=\"t_1 m0_1 x18 h2d y3eb ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">comercializaci\u00f3<span class=\"__1 _3\"></span>n </div></div><div class=\"c w124 hc0 gs252\"><div class=\"t_1 m0_1 x38 h2d y8c8 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Gastos </div><div class=\"t_1 m0_1 x10 h2d y3eb ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">administraci\u00f3n<span class=\"__1 _3\"></span> </div></div><div class=\"c w126 hc0 gs253\"><div class=\"t_1 m0_1 x18 h2d y8c8 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Gastos </div><div class=\"t_1 m0_1 x1a h2d y3eb ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">I+D </div></div><div class=\"c w125 hc0 gs254\"><div class=\"t_1 m0_1 x1a h2d y8c8 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Gastos </div><div class=\"t_1 m0_1 xc h2d y3eb ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Corporaci\u00f3n </div></div><div class=\"c w12f hc0 gs255\"><div class=\"t_1 m0_1 x1d h2d y64f ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Otras </div><div class=\"t_1 m0_1 x10 h2d y3b3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">ganancias </div><div class=\"t_1 m0_1 x1d h2d y2f ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">netas </div></div><div class=\"c w71 hc0 gs256\"><div class=\"t_1 m0_1 x53 h2d y3b3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c w127 h6d gs257\"><div class=\"t_1 m0_1 xc h30 y8ca ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(+/-) Variaci\u00f3n de e<span class=\"__1 _b\"></span>x<span class=\"__1 _2\"></span>istencias de<span class=\"__1 _3\"></span> </div><div class=\"t_1 m0_1 xc h30 y8da ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">productos term<span class=\"__1 _3\"></span>inados y en cur<span class=\"__1 _3\"></span>so de </div><div class=\"t_1 m0_1 xc h30 y69 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">fabricaci\u00f3n </div></div><div class=\"c w128 h6d gs258\"><div class=\"t_1 m0_1 xe h8 y8da ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(9.145)<span class=\"ff4 fs4\"> </span></div></div><div class=\"c w129 h6d gs259\"><div class=\"t_1 m0_1 x24 h30 y8da ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12a h6d gs25a\"><div class=\"t_1 m0_1 x2c h30 y8da ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">26.532 </div></div><div class=\"c w130 h6d gs25b\"><div class=\"t_1 m0_1 x10 h8 y8da ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(5.944)<span class=\"ff4 fs4\"> </span></div></div><div class=\"c w12c h6d gs25c\"><div class=\"t_1 m0_1 x29 h30 y8da ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c wba h6d gs25d\"><div class=\"t_1 m0_1 x1b h8 yb2 ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(1<span class=\"ff4 fs4 ls0_1\">) </span></div></div><div class=\"c w131 h6d gs25e\"><div class=\"t_1 m0_1 x10 h30 y8da ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">11.442 </div></div><div class=\"c w127 hc1 gs25f\"><div class=\"t_1 m0_1 xc h30 y8db ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(+) Trabajos reali<span class=\"__1 _3\"></span>zados por la </div><div class=\"t_1 m0_1 xc h30 y406 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">empresa para <span class=\"__1 _3\"></span>su activo </div></div><div class=\"c w128 hc1 gs260\"><div class=\"t_1 m0_1 x57 h30 y50a ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w129 hc1 gs261\"><div class=\"t_1 m0_1 x24 h30 y50a ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12a hc1 gs262\"><div class=\"t_1 m0_1 x37 h30 y50a ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w130 hc1 gs263\"><div class=\"t_1 m0_1 x56 h30 y50a ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12c hc1 gs264\"><div class=\"t_1 m0_1 x29 h30 y50a ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c wba hc1 gs265\"><div class=\"t_1 m0_1 x29 h30 y50a ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w131 hc1 gs266\"><div class=\"t_1 m0_1 x56 h30 y50a ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w127 h34 gs267\"><div class=\"t_1 m0_1 xc h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(-) Aprovisionamien<span class=\"__1 _3\"></span>tos </div></div><div class=\"c w128 h34 gs268\"><div class=\"t_1 m0_1 x55 h8 y6a ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(276<span class=\"ff4 fs4 ls0_1\">) </span></div></div><div class=\"c w129 h34 gs269\"><div class=\"t_1 m0_1 x1e h8 y14b ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(208)<span class=\"ff4 fs4 ls0_1\"> </span></div></div><div class=\"c w12a h34 gs26a\"><div class=\"t_1 m0_1 x1b h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(22.044) </div></div><div class=\"c w130 h34 gs26b\"><div class=\"t_1 m0_1 x10 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(5.947) </div></div><div class=\"c w12c h34 gs26c\"><div class=\"t_1 m0_1 x29 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c wba h34 gs26d\"><div class=\"t_1 m0_1 x57 h8 y6a ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(32<span class=\"ff4 fs4 ls0_1\">) </span></div></div><div class=\"c w131 h34 gs26e\"><div class=\"t_1 m0_1 x52 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(28.507) </div></div><div class=\"c w127 h34 gs26f\"><div class=\"t_1 m0_1 xc h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(+) Otros ingreso<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span> de explotaci\u00f3n<span class=\"__1 _3\"></span> </div></div><div class=\"c w128 h34 gs270\"><div class=\"t_1 m0_1 x57 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w129 h34 gs271\"><div class=\"t_1 m0_1 x24 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12a h34 gs272\"><div class=\"t_1 m0_1 x37 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w130 h34 gs273\"><div class=\"t_1 m0_1 x56 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12c h34 gs274\"><div class=\"t_1 m0_1 x29 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c wba h34 gs275\"><div class=\"t_1 m0_1 x57 h30 y14b ff2_1 fs3 fc0_1 sc0_1 lsc ws0_1\">432<span class=\"ls0_1\"> </span></div></div><div class=\"c w131 h34 gs276\"><div class=\"t_1 m0_1 x1a h30 y14b ff2_1 fs3 fc0_1 sc0_1 lsc ws0_1\">432<span class=\"ls0_1\"> </span></div></div><div class=\"c w127 h34 gs277\"><div class=\"t_1 m0_1 xc h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(-) Gastos de per<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span>onal </div></div><div class=\"c w128 h34 gs278\"><div class=\"t_1 m0_1 x55 h8 y3b4 ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(116<span class=\"ff4 fs4 ls0_1\">) </span></div></div><div class=\"c w129 h34 gs279\"><div class=\"t_1 m0_1 x2c h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(11.611) </div></div><div class=\"c w12a h34 gs27a\"><div class=\"t_1 m0_1 x1b h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(12.418) </div></div><div class=\"c w130 h34 gs27b\"><div class=\"t_1 m0_1 x52 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(22.947) </div></div><div class=\"c w12c h34 gs27c\"><div class=\"t_1 m0_1 x22 h8 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(5.948)<span class=\"ff4 fs4\"> </span></div></div><div class=\"c wba h34 gs27d\"><div class=\"t_1 m0_1 x1b h8 y3b4 ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(4<span class=\"ff4 fs4 ls0_1\">) </span></div></div><div class=\"c w131 h34 gs27e\"><div class=\"t_1 m0_1 x52 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(53.044) </div></div><div class=\"c w127 h34 gs27f\"><div class=\"t_1 m0_1 xc h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(-) Otros gasto<span class=\"__1 _3\"></span>s de explotaci\u00f3n </div></div><div class=\"c w128 h34 gs280\"><div class=\"t_1 m0_1 x1a h8 y3b4 ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(42<span class=\"ff4 fs4 ls0_1\">) </span></div></div><div class=\"c w129 h34 gs281\"><div class=\"t_1 m0_1 x2c h8 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(10.855)<span class=\"ff4 fs4\"> </span></div></div><div class=\"c w12a h34 gs282\"><div class=\"t_1 m0_1 x38 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(8.832) </div></div><div class=\"c w130 h34 gs283\"><div class=\"t_1 m0_1 x52 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(61.592) </div></div><div class=\"c w12c h34 gs284\"><div class=\"t_1 m0_1 x22 h8 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(6.112)<span class=\"ff4 fs4\"> </span></div></div><div class=\"c wba h34 gs285\"><div class=\"t_1 m0_1 x1b h8 y3b4 ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(1<span class=\"ff4 fs4 ls0_1\">) </span></div></div><div class=\"c w131 h34 gs286\"><div class=\"t_1 m0_1 x52 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(87.434) </div></div><div class=\"c w127 hc2 gs287\"><div class=\"t_1 m0_1 xc h30 y8df ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(-) Amortizaci\u00f3n de<span class=\"__1 _3\"></span>l inmovilizado<span class=\"__1 _3\"></span> </div></div><div class=\"c w128 hc2 gs288\"><div class=\"t_1 m0_1 x1a h8 y558 ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(34<span class=\"ff4 fs4 ls0_1\">) </span></div></div><div class=\"c w129 hc2 gs289\"><div class=\"t_1 m0_1 x1e h30 y8df ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(898)<span class=\"ls0_1\"> </span></div></div><div class=\"c w12a hc2 gs28a\"><div class=\"t_1 m0_1 x38 h30 y8df ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(1.502) </div></div><div class=\"c w130 hc2 gs28b\"><div class=\"t_1 m0_1 x10 h30 y8df ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(2.876) </div></div><div class=\"c w12c hc2 gs28c\"><div class=\"t_1 m0_1 x19 h30 y8df ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(446)<span class=\"ls0_1\"> </span></div></div><div class=\"c wba hc2 gs28d\"><div class=\"t_1 m0_1 x29 h30 y8df ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w131 hc2 gs28e\"><div class=\"t_1 m0_1 x10 h30 y8df ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(5.756) </div></div><div class=\"c w127 h32 gs28f\"><div class=\"t_1 m0_1 xc h30 y142 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(+) Imputaci\u00f3n de<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>subvencione<span class=\"__1 _3\"></span>s de </div><div class=\"t_1 m0_1 xc h30 y143 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">inmovilizado no f<span class=\"__1 _3\"></span>inanciero y otra<span class=\"__1 _3\"></span>s </div></div><div class=\"c w128 h32 gs290\"><div class=\"t_1 m0_1 x57 h30 y145 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w129 h32 gs291\"><div class=\"t_1 m0_1 x24 h30 y145 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12a h32 gs292\"><div class=\"t_1 m0_1 x37 h30 y145 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w130 h32 gs293\"><div class=\"t_1 m0_1 x56 h30 y145 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12c h32 gs294\"><div class=\"t_1 m0_1 x29 h30 y145 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c wba h32 gs295\"><div class=\"t_1 m0_1 x57 h30 y145 ff2_1 fs3 fc0_1 sc0_1 lsc ws0_1\">986<span class=\"ls0_1\"> </span></div></div><div class=\"c w131 h32 gs296\"><div class=\"t_1 m0_1 x1a h30 y145 ff2_1 fs3 fc0_1 sc0_1 lsc ws0_1\">986<span class=\"ls0_1\"> </span></div></div><div class=\"c w127 h31 gs297\"><div class=\"t_1 m0_1 xc h30 y142 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(+/-)    Deterioro <span class=\"__1 _b\"></span>y<span class=\"__1 _2\"></span> resultado por<span class=\"__1 _b\"></span> </div><div class=\"t_1 m0_1 xc h30 y143 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">enajenaciones del<span class=\"__1 _3\"></span> inmovilizado </div></div><div class=\"c w128 h31 gs298\"><div class=\"t_1 m0_1 x57 h30 y141 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w129 h31 gs299\"><div class=\"t_1 m0_1 x24 h30 y141 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12a h31 gs29a\"><div class=\"t_1 m0_1 x23 h30 y141 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">1 </div></div><div class=\"c w130 h31 gs29b\"><div class=\"t_1 m0_1 x56 h30 y141 ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w12c h31 gs29c\"><div class=\"t_1 m0_1 x54 h8 y535 ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(6<span class=\"ff4 fs4 ls0_1\">) </span></div></div><div class=\"c wba h31 gs29d\"><div class=\"t_1 m0_1 x19 h30 y141 ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(175)<span class=\"ls0_1\"> </span></div></div><div class=\"c w131 h31 gs29e\"><div class=\"t_1 m0_1 x53 h8 y141 ff2_1 fs3 fc0_1 sc0_1 ls1f ws0_1\">(180)<span class=\"ff4 fs4 ls0_1\"> </span></div></div><div class=\"c w127 h34 gs29f\"><div class=\"t_1 m0_1 xc h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">(+/-) Otros resul<span class=\"__1 _3\"></span>tados </div></div><div class=\"c w128 h34 gs2a0\"><div class=\"t_1 m0_1 x57 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w129 h34 gs2a1\"><div class=\"t_1 m0_1 x23 h30 y14b ff2_1 fs3 fc0_1 sc0_1 lsc ws0_1\">30<span class=\"ls0_1\"> </span></div></div><div class=\"c w12a h34 gs2a2\"><div class=\"t_1 m0_1 x37 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w130 h34 gs2a3\"><div class=\"t_1 m0_1 x56 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">4 </div></div><div class=\"c w12c h34 gs2a4\"><div class=\"t_1 m0_1 x29 h30 y14b ff2_1 fs3 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c wba h34 gs2a5\"><div class=\"t_1 m0_1 x54 h30 y14b ff2_1 fs3 fc0_1 sc0_1 lsc ws0_1\">47<span class=\"ls0_1\"> </span></div></div><div class=\"c w131 h34 gs2a6\"><div class=\"t_1 m0_1 x1d h30 y14b ff2_1 fs3 fc0_1 sc0_1 lsc ws0_1\">81<span class=\"ls0_1\"> </span></div></div><div class=\"c w122 h61 gs2a7\"><div class=\"t_1 m0_1 x13b h2d y3a3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c w5c h61 gs2a8\"><div class=\"t_1 m0_1 xe hc3 y3a3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">(9.613)<span class=\"ffa fs4\">  </span></div></div><div class=\"c w123 h61 gs2a9\"><div class=\"t_1 m0_1 x2c h2d y3a3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">(23.542)  </div></div><div class=\"c w124 h61 gs2aa\"><div class=\"t_1 m0_1 x1b h2d y3a3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">(18.263)  </div></div><div class=\"c w126 h61 gs2ab\"><div class=\"t_1 m0_1 x52 h2d y3a3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">(99.302)  </div></div><div class=\"c w125 h61 gs2ac\"><div class=\"t_1 m0_1 x55 hc3 y3a3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">(12.512)<span class=\"ffa fs4\">  </span></div></div><div class=\"c w12f h61 gs2ad\"><div class=\"t_1 m0_1 x1d h2d y3a3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">1.252  </div></div><div class=\"c w71 h61 gs2ae\"><div class=\"t_1 m0_1 xc h2d y3a3 ff3 fs3 fc1_1 sc0_1 ls0_1 ws0_1\">(161.980)  </div></div>29.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>GAS<span class=\"__1 _b\"></span>TOS P<span class=\"__1 _b\"></span>OR P<span class=\"__1 _b\"></span>REST<span class=\"__1 _3\"></span>ACI<span class=\"__1 _b\"></span>ONES<span class=\"__1 _b\"></span> A E<span class=\"__1 _b\"></span>MPLE<span class=\"__1 _b\"></span>ADOS </span>El<span class=\"__1 _b\"></span> desg<span class=\"__1 _b\"></span>lose<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>los <span class=\"__1 _3\"></span>ga<span class=\"__1 _3\"></span>sto<span class=\"__1 _3\"></span>s p<span class=\"__1 _b\"></span>or p<span class=\"__1 _b\"></span>resta<span class=\"__1 _b\"></span>cio<span class=\"__1 _b\"></span>nes a<span class=\"__1 _b\"></span> emp<span class=\"__1 _b\"></span>lea<span class=\"__1 _3\"></span>dos<span class=\"__1 _b\"></span> es <span class=\"__1 _b\"></span>como<span class=\"__1 _3\"></span> si<span class=\"__1 _b\"></span>gue:<span class=\"__1 _b\"></span> Gastos por prestaciones a empleados (Miles de Euros) 31/12/2024 31/12/2023 Sueldos y salarios 47.361 42.479 Indemnizaciones 1.162 376<span class=\"ls0_1\"> </span>Cotizaciones Seguridad Social 8.342 7.859 Coste por pensiones 64<span class=\"ls0_1\"> </span>66<span class=\"ls0_1\"> </span>Planes de acciones 243<span class=\"ls0_1\"> </span>294<span class=\"ls0_1\"> </span>Otras cargas sociales 1.975 1.970 Exceso de provisi\u00f3n por retribuciones al personal (14) - Total 59.133 53.044<span class=\"__1 _22\"> </span> El<span class=\"__1 _b\"></span> n\u00fam<span class=\"__1 _b\"></span>ero <span class=\"__1 _3\"></span>med<span class=\"__1 _b\"></span>io <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> emp<span class=\"__1 _b\"></span>lead<span class=\"__1 _b\"></span>os po<span class=\"__1 _b\"></span>r cat<span class=\"__1 _b\"></span>ego<span class=\"__1 _b\"></span>r\u00eda <span class=\"__1 _3\"></span>y d<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>str<span class=\"__1 _3\"></span>ib<span class=\"__1 _3\"></span>uc<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _b\"></span>n po<span class=\"__1 _b\"></span>r sexo<span class=\"__1 _b\"></span>, e<span class=\"__1 _b\"></span>s com<span class=\"__1 _b\"></span>o se<span class=\"__1 _b\"></span> mue<span class=\"__1 _b\"></span>stra <span class=\"__1 _b\"></span>a co<span class=\"__1 _b\"></span>ntin<span class=\"__1 _b\"></span>uaci<span class=\"__1 _b\"></span>\u00f3n:<span class=\"ff3\"> </span>N\u00famero medio empleados por categor\u00eda y sexo  Hombres   Mujeres   Total  2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>2024<span class=\"ls0_1\"> </span>2023<span class=\"ls0_1\"> </span>Consejeros ejecutivos 3 2 - - 3 2 Alta direcci\u00f3n 4 4 4 4 8 8 Direcci\u00f3n 10<span class=\"ls0_1\"> </span>11<span class=\"ls0_1\"> </span>15<span class=\"ls0_1\"> </span>12<span class=\"ls0_1\"> </span>25<span class=\"ls0_1\"> </span>23<span class=\"ls0_1\"> </span>Mandos intermedios 45<span class=\"ls0_1\"> </span>44<span class=\"ls0_1\"> </span>52<span class=\"ls0_1\"> </span>47<span class=\"ls0_1\"> </span>97<span class=\"ls0_1\"> </span>91<span class=\"ls0_1\"> </span>T\u00e9cnicos 118<span class=\"ls0_1\"> </span>115<span class=\"ls0_1\"> </span>167<span class=\"ls0_1\"> </span>182<span class=\"ls0_1\"> </span>285<span class=\"ls0_1\"> </span>297<span class=\"ls0_1\"> </span>Administrativos y asimilables 6 8 59<span class=\"ls0_1\"> </span>62<span class=\"ls0_1\"> </span>65<span class=\"ls0_1\"> </span>70<span class=\"ls0_1\"> </span>Otros 11<span class=\"ls0_1\"> </span>12<span class=\"ls0_1\"> </span>6 6 17<span class=\"ls0_1\"> </span>18<span class=\"ls0_1\"> </span>Total 197<span class=\"ls0_1\"> </span>196<span class=\"ls0_1\"> </span>303<span class=\"ls0_1\"> </span>313<span class=\"ls0_1\"> </span>500<span class=\"ls0_1\"> </span>509<span class=\"ls0_1\"> </span>A 3<span class=\"__1 _b\"></span>1 de di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _b\"></span>bre d<span class=\"__1 _3\"></span>e <span class=\"ls2\">2024</span> de l<span class=\"__1 _b\"></span>os 12<span class=\"__1 _3\"></span> mie<span class=\"__1 _b\"></span>mbro<span class=\"__1 _3\"></span>s de<span class=\"__1 _b\"></span>l Cons<span class=\"__1 _3\"></span>ejo<span class=\"__1 _b\"></span> de Ad<span class=\"__1 _b\"></span>mini<span class=\"__1 _b\"></span>stra<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n cinc<span class=\"__1 _b\"></span>o son<span class=\"__1 _b\"></span> muje<span class=\"__1 _3\"></span>res (<span class=\"__1 _b\"></span>12 mi<span class=\"__1 _b\"></span>embr<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> y <span class=\"__1 _b\"></span>5<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>muje<span class=\"__1 _b\"></span>res <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>202<span class=\"__1 _3\"></span>3).<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>De <span class=\"__1 _14\"></span>los<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span><span class=\"ls2\">36 <span class=\"__1 _b\"></span><span class=\"ls0_1\">dire<span class=\"__1 _b\"></span>ctivo<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>l <span class=\"__1 _b\"></span>Gr<span class=\"__1 _3\"></span>up<span class=\"__1 _3\"></span>o <span class=\"__1 _14\"></span>Pha<span class=\"__1 _3\"></span>rm<span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>Ma<span class=\"__1 _3\"></span>r <span class=\"__1 _14\"></span>(<span class=\"ls2\">33 <span class=\"__1 _b\"></span><span class=\"ls0_1\"> <span class=\"__1 _b\"></span>di<span class=\"__1 _3\"></span>rec<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>vo<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>en<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>20<span class=\"__1 _b\"></span>23),<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>incl<span class=\"__1 _b\"></span>uid<span class=\"__1 _3\"></span>os <span class=\"__1 _14\"></span>los<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>con<span class=\"__1 _3\"></span>se<span class=\"__1 _3\"></span>jer<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> </span></span></span></span>eje<span class=\"__1 _b\"></span>cuti<span class=\"__1 _3\"></span>vo<span class=\"__1 _3\"></span>s, <span class=\"__1 _3\"></span>19<span class=\"__1 _3\"></span> s<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span> m<span class=\"__1 _3\"></span>uje<span class=\"__1 _3\"></span>re<span class=\"__1 _b\"></span>s (1<span class=\"__1 _3\"></span>6 m<span class=\"__1 _b\"></span>ujere<span class=\"__1 _b\"></span>s <span class=\"ls2\">en 202</span>3<span class=\"ls18\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span>El<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>n\u00fam<span class=\"__1 _3\"></span>ero<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>medi<span class=\"__1 _3\"></span>o <span class=\"__1 _14\"></span>de <span class=\"__1 _b\"></span>p<span class=\"__1 _3\"></span>erso<span class=\"__1 _b\"></span>nas <span class=\"__1 _b\"></span>em<span class=\"__1 _b\"></span>ple<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>as <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>soci<span class=\"__1 _3\"></span>eda<span class=\"__1 _b\"></span>des<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>com<span class=\"__1 _b\"></span>pren<span class=\"__1 _b\"></span>dida<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>en <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>Grup<span class=\"__1 _b\"></span>o, <span class=\"__1 _b\"></span>co<span class=\"__1 _b\"></span>n <span class=\"__1 _b\"></span>dive<span class=\"__1 _b\"></span>rsida<span class=\"__1 _b\"></span>d <span class=\"__1 _b\"></span>fu<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>onal<span class=\"__1 _b\"></span> ma<span class=\"__1 _3\"></span>yor<span class=\"__1 _3\"></span> o <span class=\"__1 _b\"></span>igu<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> 33<span class=\"__1 _b\"></span>% es <span class=\"__1 _b\"></span>de 7 <span class=\"__1 _b\"></span>perso<span class=\"__1 _b\"></span>nas <span class=\"__1 _b\"></span>(8 pe<span class=\"__1 _3\"></span>rso<span class=\"__1 _3\"></span>na<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span> <span class=\"ls2\">202</span>3<span class=\"ls18\">)<span class=\"__1 _22\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "<div class=\"c w1_1 h0_1 gs2b0\"><div class=\"t_1 m0_1 x6d h8 y8f5 ff4 fs4 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x6d h7 y8f6 ff2_1 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\">El<span class=\"__1 _b\"></span> n\u00fam<span class=\"__1 _b\"></span>ero <span class=\"__1 _3\"></span>med<span class=\"__1 _b\"></span>io <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> emp<span class=\"__1 _b\"></span>lead<span class=\"__1 _b\"></span>os po<span class=\"__1 _b\"></span>r cat<span class=\"__1 _b\"></span>ego<span class=\"__1 _b\"></span>r\u00eda <span class=\"__1 _3\"></span>y d<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>str<span class=\"__1 _3\"></span>ib<span class=\"__1 _3\"></span>uc<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _b\"></span>n po<span class=\"__1 _b\"></span>r sexo<span class=\"__1 _b\"></span>, e<span class=\"__1 _b\"></span>s com<span class=\"__1 _b\"></span>o se<span class=\"__1 _b\"></span> mue<span class=\"__1 _b\"></span>stra <span class=\"__1 _b\"></span>a co<span class=\"__1 _b\"></span>ntin<span class=\"__1 _b\"></span>uaci<span class=\"__1 _b\"></span>\u00f3n:<span class=\"ff3\"> </span></div><div class=\"t_1 m0_1 x6d h7 y8f7 ff3 fs1_1 fc0_1 sc0_1 ls0_1 ws0_1\"> </div><div class=\"t_1 m0_1 x6d h8 y6b0 ff4 fs4 fc0_1 sc0_1 ls0_1 ws0_1\"> </div></div><div class=\"c w133 hc4 gs2b1\"><div class=\"t_1 m0_1 xc ha y8f9 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">N\u00famero medio empleados por categor\u00eda y sexo </div></div><div class=\"c w135 h8c gs2b2\"><div class=\"t_1 m0_1 x38 hc y405 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\"> Hombres  </div></div><div class=\"c w136 h8c gs2b3\"><div class=\"t_1 m0_1 x1b hc y405 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\"> Mujeres  </div></div><div class=\"c w137 h8c gs2b4\"><div class=\"t_1 m0_1 x1e hc y405 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\"> Total  </div></div><div class=\"c w138 h8c gs2b5\"><div class=\"t_1 m0_1 x55 hc y405 ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c w139 h8c gs2b6\"><div class=\"t_1 m0_1 x55 hc y405 ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c w139 h8c gs2b7\"><div class=\"t_1 m0_1 x55 hc y405 ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c w13a h8c gs2b8\"><div class=\"t_1 m0_1 x10 hc y405 ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c w13b h8c gs2b9\"><div class=\"t_1 m0_1 x55 hc y405 ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">2024<span class=\"ls0_1\"> </span></div></div><div class=\"c w18 h8c gs2ba\"><div class=\"t_1 m0_1 xe hc y405 ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">2023<span class=\"ls0_1\"> </span></div></div><div class=\"c wb6 h59 gs2bb\"><div class=\"t_1 m0_1 xc he ya9 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Consejeros ejecutivos </div></div><div class=\"c w90 h59 gs2bc\"><div class=\"t_1 m0_1 x57 he ya9 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">3 </div></div><div class=\"c w13c h59 gs2bd\"><div class=\"t_1 m0_1 x57 he ya9 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2 </div></div><div class=\"c w13d h59 gs2be\"><div class=\"t_1 m0_1 x1b he ya9 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w13e h59 gs2bf\"><div class=\"t_1 m0_1 x1d he ya9 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">- </div></div><div class=\"c w13c h59 gs2c0\"><div class=\"t_1 m0_1 x57 he ya9 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">3 </div></div><div class=\"c w13f h59 gs2c1\"><div class=\"t_1 m0_1 x1d he ya9 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">2 </div></div><div class=\"c wb6 hc5 gs2c2\"><div class=\"t_1 m0_1 xc he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Alta direcci\u00f3n </div></div><div class=\"c w90 hc5 gs2c3\"><div class=\"t_1 m0_1 x57 he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">4 </div></div><div class=\"c w13c hc5 gs2c4\"><div class=\"t_1 m0_1 x57 he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">4 </div></div><div class=\"c w13d hc5 gs2c5\"><div class=\"t_1 m0_1 x57 he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">4 </div></div><div class=\"c w13e hc5 gs2c6\"><div class=\"t_1 m0_1 x22 he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">4 </div></div><div class=\"c w13c hc5 gs2c7\"><div class=\"t_1 m0_1 x57 he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">8 </div></div><div class=\"c w13f hc5 gs2c8\"><div class=\"t_1 m0_1 x1d he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">8 </div></div><div class=\"c wb6 hc5 gs2c9\"><div class=\"t_1 m0_1 xc he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Direcci\u00f3n </div></div><div class=\"c w90 hc5 gs2ca\"><div class=\"t_1 m0_1 x19 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">10<span class=\"ls0_1\"> </span></div></div><div class=\"c w13c hc5 gs2cb\"><div class=\"t_1 m0_1 x19 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">11<span class=\"ls0_1\"> </span></div></div><div class=\"c w13d hc5 gs2cc\"><div class=\"t_1 m0_1 x19 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">15<span class=\"ls0_1\"> </span></div></div><div class=\"c w13e hc5 gs2cd\"><div class=\"t_1 m0_1 x35 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">12<span class=\"ls0_1\"> </span></div></div><div class=\"c w13c hc5 gs2ce\"><div class=\"t_1 m0_1 x19 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">25<span class=\"ls0_1\"> </span></div></div><div class=\"c w13f hc5 gs2cf\"><div class=\"t_1 m0_1 x1a he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">23<span class=\"ls0_1\"> </span></div></div><div class=\"c wb6 hc5 gs2d0\"><div class=\"t_1 m0_1 xc he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Mandos intermedios </div></div><div class=\"c w90 hc5 gs2d1\"><div class=\"t_1 m0_1 x19 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">45<span class=\"ls0_1\"> </span></div></div><div class=\"c w13c hc5 gs2d2\"><div class=\"t_1 m0_1 x19 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">44<span class=\"ls0_1\"> </span></div></div><div class=\"c w13d hc5 gs2d3\"><div class=\"t_1 m0_1 x19 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">52<span class=\"ls0_1\"> </span></div></div><div class=\"c w13e hc5 gs2d4\"><div class=\"t_1 m0_1 x35 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">47<span class=\"ls0_1\"> </span></div></div><div class=\"c w13c hc5 gs2d5\"><div class=\"t_1 m0_1 x19 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">97<span class=\"ls0_1\"> </span></div></div><div class=\"c w13f hc5 gs2d6\"><div class=\"t_1 m0_1 x1a he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">91<span class=\"ls0_1\"> </span></div></div><div class=\"c wb6 hc5 gs2d7\"><div class=\"t_1 m0_1 xc he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">T\u00e9cnicos </div></div><div class=\"c w90 hc5 gs2d8\"><div class=\"t_1 m0_1 x22 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">118<span class=\"ls0_1\"> </span></div></div><div class=\"c w13c hc5 gs2d9\"><div class=\"t_1 m0_1 x22 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">115<span class=\"ls0_1\"> </span></div></div><div class=\"c w13d hc5 gs2da\"><div class=\"t_1 m0_1 x22 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">167<span class=\"ls0_1\"> </span></div></div><div class=\"c w13e hc5 gs2db\"><div class=\"t_1 m0_1 x13 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">182<span class=\"ls0_1\"> </span></div></div><div class=\"c w13c hc5 gs2dc\"><div class=\"t_1 m0_1 x22 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">285<span class=\"ls0_1\"> </span></div></div><div class=\"c w13f hc5 gs2dd\"><div class=\"t_1 m0_1 x53 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">297<span class=\"ls0_1\"> </span></div></div><div class=\"c wb6 hc5 gs2de\"><div class=\"t_1 m0_1 xc he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Administrativos y asimilables </div></div><div class=\"c w90 hc5 gs2df\"><div class=\"t_1 m0_1 x57 he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">6 </div></div><div class=\"c w13c hc5 gs2e0\"><div class=\"t_1 m0_1 x57 he y39e ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">8 </div></div><div class=\"c w13d hc5 gs2e1\"><div class=\"t_1 m0_1 x19 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">59<span class=\"ls0_1\"> </span></div></div><div class=\"c w13e hc5 gs2e2\"><div class=\"t_1 m0_1 x35 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">62<span class=\"ls0_1\"> </span></div></div><div class=\"c w13c hc5 gs2e3\"><div class=\"t_1 m0_1 x19 he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">65<span class=\"ls0_1\"> </span></div></div><div class=\"c w13f hc5 gs2e4\"><div class=\"t_1 m0_1 x1a he y39e ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">70<span class=\"ls0_1\"> </span></div></div><div class=\"c wb6 h59 gs2e5\"><div class=\"t_1 m0_1 xc he ya9 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Otros </div></div><div class=\"c w90 h59 gs2e6\"><div class=\"t_1 m0_1 x19 he ya9 ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">11<span class=\"ls0_1\"> </span></div></div><div class=\"c w13c h59 gs2e7\"><div class=\"t_1 m0_1 x19 he ya9 ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">12<span class=\"ls0_1\"> </span></div></div><div class=\"c w13d h59 gs2e8\"><div class=\"t_1 m0_1 x57 he ya9 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">6 </div></div><div class=\"c w13e h59 gs2e9\"><div class=\"t_1 m0_1 x22 he ya9 ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">6 </div></div><div class=\"c w13c h59 gs2ea\"><div class=\"t_1 m0_1 x19 he ya9 ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">17<span class=\"ls0_1\"> </span></div></div><div class=\"c w13f h59 gs2eb\"><div class=\"t_1 m0_1 x1a he ya9 ff2_1 fs5 fc0_1 sc0_1 ls3 ws0_1\">18<span class=\"ls0_1\"> </span></div></div><div class=\"c wb6 hc5 gs2ec\"><div class=\"t_1 m0_1 xc hc y39e ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c w90 hc5 gs2ed\"><div class=\"t_1 m0_1 x22 hc y39e ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">197<span class=\"ls0_1\"> </span></div></div><div class=\"c w13c hc5 gs2ee\"><div class=\"t_1 m0_1 x22 hc y39e ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">196<span class=\"ls0_1\"> </span></div></div><div class=\"c w13d hc5 gs2ef\"><div class=\"t_1 m0_1 x22 hc y39e ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">303<span class=\"ls0_1\"> </span></div></div><div class=\"c w13e hc5 gs2f0\"><div class=\"t_1 m0_1 x13 hc y39e ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">313<span class=\"ls0_1\"> </span></div></div><div class=\"c w13c hc5 gs2f1\"><div class=\"t_1 m0_1 x22 hc y39e ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">500<span class=\"ls0_1\"> </span></div></div><div class=\"c w13f hc5 gs2f2\"><div class=\"t_1 m0_1 x53 hc y39e ff3 fs5 fc1_1 sc0_1 ls3 ws0_1\">509<span class=\"ls0_1\"> </span></div></div>A 3<span class=\"__1 _b\"></span>1 de di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _b\"></span>bre d<span class=\"__1 _3\"></span>e <span class=\"ls2\">2024</span> de l<span class=\"__1 _b\"></span>os 12<span class=\"__1 _3\"></span> mie<span class=\"__1 _b\"></span>mbro<span class=\"__1 _3\"></span>s de<span class=\"__1 _b\"></span>l Cons<span class=\"__1 _3\"></span>ejo<span class=\"__1 _b\"></span> de Ad<span class=\"__1 _b\"></span>mini<span class=\"__1 _b\"></span>stra<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n cinc<span class=\"__1 _b\"></span>o son<span class=\"__1 _b\"></span> muje<span class=\"__1 _3\"></span>res (<span class=\"__1 _b\"></span>12 mi<span class=\"__1 _b\"></span>embr<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> y <span class=\"__1 _b\"></span>5<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>muje<span class=\"__1 _b\"></span>res <span class=\"__1 _14\"></span>en <span class=\"__1 _14\"></span>202<span class=\"__1 _3\"></span>3).<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>De <span class=\"__1 _14\"></span>los<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span><span class=\"ls2\">36 <span class=\"__1 _b\"></span><span class=\"ls0_1\">dire<span class=\"__1 _b\"></span>ctivo<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span>l <span class=\"__1 _b\"></span>Gr<span class=\"__1 _3\"></span>up<span class=\"__1 _3\"></span>o <span class=\"__1 _14\"></span>Pha<span class=\"__1 _3\"></span>rm<span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>Ma<span class=\"__1 _3\"></span>r <span class=\"__1 _14\"></span>(<span class=\"ls2\">33 <span class=\"__1 _b\"></span><span class=\"ls0_1\"> <span class=\"__1 _b\"></span>di<span class=\"__1 _3\"></span>rec<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>vo<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>en<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>20<span class=\"__1 _b\"></span>23),<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>incl<span class=\"__1 _b\"></span>uid<span class=\"__1 _3\"></span>os <span class=\"__1 _14\"></span>los<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>con<span class=\"__1 _3\"></span>se<span class=\"__1 _3\"></span>jer<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> </span></span></span></span>eje<span class=\"__1 _b\"></span>cuti<span class=\"__1 _3\"></span>vo<span class=\"__1 _3\"></span>s, <span class=\"__1 _3\"></span>19<span class=\"__1 _3\"></span> s<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span> m<span class=\"__1 _3\"></span>uje<span class=\"__1 _3\"></span>re<span class=\"__1 _b\"></span>s (1<span class=\"__1 _3\"></span>6 m<span class=\"__1 _b\"></span>ujere<span class=\"__1 _b\"></span>s <span class=\"ls2\">en 202</span>3<span class=\"ls18\">).<span class=\"__1 _3\"></span><span class=\"ls0_1\"> </span></span>El<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>n\u00fam<span class=\"__1 _3\"></span>ero<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>medi<span class=\"__1 _3\"></span>o <span class=\"__1 _14\"></span>de <span class=\"__1 _b\"></span>p<span class=\"__1 _3\"></span>erso<span class=\"__1 _b\"></span>nas <span class=\"__1 _b\"></span>em<span class=\"__1 _b\"></span>ple<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>as <span class=\"__1 _14\"></span>por <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>soci<span class=\"__1 _3\"></span>eda<span class=\"__1 _b\"></span>des<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>com<span class=\"__1 _b\"></span>pren<span class=\"__1 _b\"></span>dida<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>en <span class=\"__1 _14\"></span>el <span class=\"__1 _14\"></span>Grup<span class=\"__1 _b\"></span>o, <span class=\"__1 _b\"></span>co<span class=\"__1 _b\"></span>n <span class=\"__1 _b\"></span>dive<span class=\"__1 _b\"></span>rsida<span class=\"__1 _b\"></span>d <span class=\"__1 _b\"></span>fu<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>onal<span class=\"__1 _b\"></span> ma<span class=\"__1 _3\"></span>yor<span class=\"__1 _3\"></span> o <span class=\"__1 _b\"></span>igu<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> 33<span class=\"__1 _b\"></span>% es <span class=\"__1 _b\"></span>de 7 <span class=\"__1 _b\"></span>perso<span class=\"__1 _b\"></span>nas <span class=\"__1 _b\"></span>(8 pe<span class=\"__1 _3\"></span>rso<span class=\"__1 _3\"></span>na<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span> <span class=\"ls2\">202</span>3<span class=\"ls18\">)<span class=\"__1 _22\"> </span></span><span class=\"ls18\">.</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "30.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>RE<span class=\"__1 _3\"></span>SUL<span class=\"__1 _b\"></span>TADOS<span class=\"__1 _b\"></span> FINA<span class=\"__1 _b\"></span>NCIE<span class=\"__1 _b\"></span>ROS <span class=\"__1 _b\"></span>NETOS<span class=\"__1 _b\"></span> </span>Resultados financieros netos (Miles de Euros) 31/12/2024 31/12/2023 Por deudas con terceros y gastos asimilados (2.469) (2.416) P\u00e9rdidas en inversiones financieras (17) Diferencias negativas de cambio (6.059) (6.994) Gastos Financieros (8.528) (9.427) Otros intereses e ingresos asimilados 5.665 4.103 Beneficios en inversiones financieras 15<span class=\"ls0_1\"> </span>218<span class=\"ls0_1\"> </span>Diferencias positivas de cambio 8.365 5.310 Ingresos Financieros 14.045 9.631 Total resultado financiero neto 5.517 204<span class=\"ls0_1\"> </span>En<span class=\"__1 _3\"></span> <span class=\"ls2\">2024</span> y <span class=\"__1 _2\"></span>20<span class=\"__1 _3\"></span>23<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>la<span class=\"__1 _3\"></span>s dif<span class=\"__1 _b\"></span>ere<span class=\"__1 _b\"></span>ncia<span class=\"__1 _b\"></span>s de ca<span class=\"__1 _3\"></span>mb<span class=\"__1 _3\"></span>io en<span class=\"__1 _b\"></span> su may<span class=\"__1 _3\"></span>or<span class=\"__1 _b\"></span>\u00eda son<span class=\"__1 _b\"></span> conse<span class=\"__1 _b\"></span>cue<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>a de<span class=\"__1 _3\"></span> la p<span class=\"__1 _b\"></span>uesta<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>a va<span class=\"__1 _b\"></span>lor<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de me<span class=\"__1 _b\"></span>rcad<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>de<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span>p\u00f3<span class=\"__1 _3\"></span>sit<span class=\"__1 _b\"></span>os ma<span class=\"__1 _b\"></span>nten<span class=\"__1 _b\"></span>ido<span class=\"__1 _3\"></span>s e<span class=\"__1 _b\"></span>n d\u00f3<span class=\"__1 _b\"></span>lare<span class=\"__1 _3\"></span>s a<span class=\"__1 _b\"></span>meri<span class=\"__1 _3\"></span>can<span class=\"__1 _b\"></span>os<span class=\"__1 _22\"> </span>.<span class=\"__1 _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "30.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>RE<span class=\"__1 _3\"></span>SUL<span class=\"__1 _b\"></span>TADOS<span class=\"__1 _b\"></span> FINA<span class=\"__1 _b\"></span>NCIE<span class=\"__1 _b\"></span>ROS <span class=\"__1 _b\"></span>NETOS<span class=\"__1 _b\"></span> </span>Resultados financieros netos (Miles de Euros) 31/12/2024 31/12/2023 Por deudas con terceros y gastos asimilados (2.469) (2.416) P\u00e9rdidas en inversiones financieras (17) Diferencias negativas de cambio (6.059) (6.994) Gastos Financieros (8.528) (9.427) Otros intereses e ingresos asimilados 5.665 4.103 Beneficios en inversiones financieras 15<span class=\"ls0_1\"> </span>218<span class=\"ls0_1\"> </span>Diferencias positivas de cambio 8.365 5.310 Ingresos Financieros 14.045 9.631 Total resultado financiero neto 5.517 204<span class=\"ls0_1\"> </span>En<span class=\"__1 _3\"></span> <span class=\"ls2\">2024</span> y <span class=\"__1 _2\"></span>20<span class=\"__1 _3\"></span>23<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>la<span class=\"__1 _3\"></span>s dif<span class=\"__1 _b\"></span>ere<span class=\"__1 _b\"></span>ncia<span class=\"__1 _b\"></span>s de ca<span class=\"__1 _3\"></span>mb<span class=\"__1 _3\"></span>io en<span class=\"__1 _b\"></span> su may<span class=\"__1 _3\"></span>or<span class=\"__1 _b\"></span>\u00eda son<span class=\"__1 _b\"></span> conse<span class=\"__1 _b\"></span>cue<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>a de<span class=\"__1 _3\"></span> la p<span class=\"__1 _b\"></span>uesta<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>a va<span class=\"__1 _b\"></span>lor<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de me<span class=\"__1 _b\"></span>rcad<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>de<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span>p\u00f3<span class=\"__1 _3\"></span>sit<span class=\"__1 _b\"></span>os ma<span class=\"__1 _b\"></span>nten<span class=\"__1 _b\"></span>ido<span class=\"__1 _3\"></span>s e<span class=\"__1 _b\"></span>n d\u00f3<span class=\"__1 _b\"></span>lare<span class=\"__1 _3\"></span>s a<span class=\"__1 _b\"></span>meri<span class=\"__1 _3\"></span>can<span class=\"__1 _b\"></span>os<span class=\"__1 _22\"> </span>.<span class=\"__1 _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "30.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>RE<span class=\"__1 _3\"></span>SUL<span class=\"__1 _b\"></span>TADOS<span class=\"__1 _b\"></span> FINA<span class=\"__1 _b\"></span>NCIE<span class=\"__1 _b\"></span>ROS <span class=\"__1 _b\"></span>NETOS<span class=\"__1 _b\"></span> </span>Resultados financieros netos (Miles de Euros) 31/12/2024 31/12/2023 Por deudas con terceros y gastos asimilados (2.469) (2.416) P\u00e9rdidas en inversiones financieras (17) Diferencias negativas de cambio (6.059) (6.994) Gastos Financieros (8.528) (9.427) Otros intereses e ingresos asimilados 5.665 4.103 Beneficios en inversiones financieras 15<span class=\"ls0_1\"> </span>218<span class=\"ls0_1\"> </span>Diferencias positivas de cambio 8.365 5.310 Ingresos Financieros 14.045 9.631 Total resultado financiero neto 5.517 204<span class=\"ls0_1\"> </span>En<span class=\"__1 _3\"></span> <span class=\"ls2\">2024</span> y <span class=\"__1 _2\"></span>20<span class=\"__1 _3\"></span>23<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>la<span class=\"__1 _3\"></span>s dif<span class=\"__1 _b\"></span>ere<span class=\"__1 _b\"></span>ncia<span class=\"__1 _b\"></span>s de ca<span class=\"__1 _3\"></span>mb<span class=\"__1 _3\"></span>io en<span class=\"__1 _b\"></span> su may<span class=\"__1 _3\"></span>or<span class=\"__1 _b\"></span>\u00eda son<span class=\"__1 _b\"></span> conse<span class=\"__1 _b\"></span>cue<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>a de<span class=\"__1 _3\"></span> la p<span class=\"__1 _b\"></span>uesta<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>a va<span class=\"__1 _b\"></span>lor<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de me<span class=\"__1 _b\"></span>rcad<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>de<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span>p\u00f3<span class=\"__1 _3\"></span>sit<span class=\"__1 _b\"></span>os ma<span class=\"__1 _b\"></span>nten<span class=\"__1 _b\"></span>ido<span class=\"__1 _3\"></span>s e<span class=\"__1 _b\"></span>n d\u00f3<span class=\"__1 _b\"></span>lare<span class=\"__1 _3\"></span>s a<span class=\"__1 _b\"></span>meri<span class=\"__1 _3\"></span>can<span class=\"__1 _b\"></span>os<span class=\"__1 _22\"> </span>.<span class=\"__1 _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "30.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>RE<span class=\"__1 _3\"></span>SUL<span class=\"__1 _b\"></span>TADOS<span class=\"__1 _b\"></span> FINA<span class=\"__1 _b\"></span>NCIE<span class=\"__1 _b\"></span>ROS <span class=\"__1 _b\"></span>NETOS<span class=\"__1 _b\"></span> </span>Resultados financieros netos (Miles de Euros) 31/12/2024 31/12/2023 Por deudas con terceros y gastos asimilados (2.469) (2.416) P\u00e9rdidas en inversiones financieras (17) Diferencias negativas de cambio (6.059) (6.994) Gastos Financieros (8.528) (9.427) Otros intereses e ingresos asimilados 5.665 4.103 Beneficios en inversiones financieras 15<span class=\"ls0_1\"> </span>218<span class=\"ls0_1\"> </span>Diferencias positivas de cambio 8.365 5.310 Ingresos Financieros 14.045 9.631 Total resultado financiero neto 5.517 204<span class=\"ls0_1\"> </span>En<span class=\"__1 _3\"></span> <span class=\"ls2\">2024</span> y <span class=\"__1 _2\"></span>20<span class=\"__1 _3\"></span>23<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>la<span class=\"__1 _3\"></span>s dif<span class=\"__1 _b\"></span>ere<span class=\"__1 _b\"></span>ncia<span class=\"__1 _b\"></span>s de ca<span class=\"__1 _3\"></span>mb<span class=\"__1 _3\"></span>io en<span class=\"__1 _b\"></span> su may<span class=\"__1 _3\"></span>or<span class=\"__1 _b\"></span>\u00eda son<span class=\"__1 _b\"></span> conse<span class=\"__1 _b\"></span>cue<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>a de<span class=\"__1 _3\"></span> la p<span class=\"__1 _b\"></span>uesta<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>a va<span class=\"__1 _b\"></span>lor<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de me<span class=\"__1 _b\"></span>rcad<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>de<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span>p\u00f3<span class=\"__1 _3\"></span>sit<span class=\"__1 _b\"></span>os ma<span class=\"__1 _b\"></span>nten<span class=\"__1 _b\"></span>ido<span class=\"__1 _3\"></span>s e<span class=\"__1 _b\"></span>n d\u00f3<span class=\"__1 _b\"></span>lare<span class=\"__1 _3\"></span>s a<span class=\"__1 _b\"></span>meri<span class=\"__1 _3\"></span>can<span class=\"__1 _b\"></span>os<span class=\"__1 _22\"> </span>.<span class=\"__1 _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "30.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>RE<span class=\"__1 _3\"></span>SUL<span class=\"__1 _b\"></span>TADOS<span class=\"__1 _b\"></span> FINA<span class=\"__1 _b\"></span>NCIE<span class=\"__1 _b\"></span>ROS <span class=\"__1 _b\"></span>NETOS<span class=\"__1 _b\"></span> </span>Resultados financieros netos (Miles de Euros) 31/12/2024 31/12/2023 Por deudas con terceros y gastos asimilados (2.469) (2.416) P\u00e9rdidas en inversiones financieras (17) Diferencias negativas de cambio (6.059) (6.994) Gastos Financieros (8.528) (9.427) Otros intereses e ingresos asimilados 5.665 4.103 Beneficios en inversiones financieras 15<span class=\"ls0_1\"> </span>218<span class=\"ls0_1\"> </span>Diferencias positivas de cambio 8.365 5.310 Ingresos Financieros 14.045 9.631 Total resultado financiero neto 5.517 204<span class=\"ls0_1\"> </span>En<span class=\"__1 _3\"></span> <span class=\"ls2\">2024</span> y <span class=\"__1 _2\"></span>20<span class=\"__1 _3\"></span>23<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>la<span class=\"__1 _3\"></span>s dif<span class=\"__1 _b\"></span>ere<span class=\"__1 _b\"></span>ncia<span class=\"__1 _b\"></span>s de ca<span class=\"__1 _3\"></span>mb<span class=\"__1 _3\"></span>io en<span class=\"__1 _b\"></span> su may<span class=\"__1 _3\"></span>or<span class=\"__1 _b\"></span>\u00eda son<span class=\"__1 _b\"></span> conse<span class=\"__1 _b\"></span>cue<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>a de<span class=\"__1 _3\"></span> la p<span class=\"__1 _b\"></span>uesta<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>a va<span class=\"__1 _b\"></span>lor<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de me<span class=\"__1 _b\"></span>rcad<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>de<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span>p\u00f3<span class=\"__1 _3\"></span>sit<span class=\"__1 _b\"></span>os ma<span class=\"__1 _b\"></span>nten<span class=\"__1 _b\"></span>ido<span class=\"__1 _3\"></span>s e<span class=\"__1 _b\"></span>n d\u00f3<span class=\"__1 _b\"></span>lare<span class=\"__1 _3\"></span>s a<span class=\"__1 _b\"></span>meri<span class=\"__1 _3\"></span>can<span class=\"__1 _b\"></span>os<span class=\"__1 _22\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "30.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>RE<span class=\"__1 _3\"></span>SUL<span class=\"__1 _b\"></span>TADOS<span class=\"__1 _b\"></span> FINA<span class=\"__1 _b\"></span>NCIE<span class=\"__1 _b\"></span>ROS <span class=\"__1 _b\"></span>NETOS<span class=\"__1 _b\"></span> </span>Resultados financieros netos (Miles de Euros) 31/12/2024 31/12/2023 Por deudas con terceros y gastos asimilados (2.469) (2.416) P\u00e9rdidas en inversiones financieras (17) Diferencias negativas de cambio (6.059) (6.994) Gastos Financieros (8.528) (9.427) Otros intereses e ingresos asimilados 5.665 4.103 Beneficios en inversiones financieras 15<span class=\"ls0_1\"> </span>218<span class=\"ls0_1\"> </span>Diferencias positivas de cambio 8.365 5.310 Ingresos Financieros 14.045 9.631 Total resultado financiero neto 5.517 204<span class=\"ls0_1\"> </span>En<span class=\"__1 _3\"></span> <span class=\"ls2\">2024</span> y <span class=\"__1 _2\"></span>20<span class=\"__1 _3\"></span>23<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>la<span class=\"__1 _3\"></span>s dif<span class=\"__1 _b\"></span>ere<span class=\"__1 _b\"></span>ncia<span class=\"__1 _b\"></span>s de ca<span class=\"__1 _3\"></span>mb<span class=\"__1 _3\"></span>io en<span class=\"__1 _b\"></span> su may<span class=\"__1 _3\"></span>or<span class=\"__1 _b\"></span>\u00eda son<span class=\"__1 _b\"></span> conse<span class=\"__1 _b\"></span>cue<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>a de<span class=\"__1 _3\"></span> la p<span class=\"__1 _b\"></span>uesta<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>a va<span class=\"__1 _b\"></span>lor<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de me<span class=\"__1 _b\"></span>rcad<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>de<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span>p\u00f3<span class=\"__1 _3\"></span>sit<span class=\"__1 _b\"></span>os ma<span class=\"__1 _b\"></span>nten<span class=\"__1 _b\"></span>ido<span class=\"__1 _3\"></span>s e<span class=\"__1 _b\"></span>n d\u00f3<span class=\"__1 _b\"></span>lare<span class=\"__1 _3\"></span>s a<span class=\"__1 _b\"></span>meri<span class=\"__1 _3\"></span>can<span class=\"__1 _b\"></span>os<span class=\"__1 _22\"> </span>.<span class=\"__1 _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "30.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>RE<span class=\"__1 _3\"></span>SUL<span class=\"__1 _b\"></span>TADOS<span class=\"__1 _b\"></span> FINA<span class=\"__1 _b\"></span>NCIE<span class=\"__1 _b\"></span>ROS <span class=\"__1 _b\"></span>NETOS<span class=\"__1 _b\"></span> </span>Resultados financieros netos (Miles de Euros) 31/12/2024 31/12/2023 Por deudas con terceros y gastos asimilados (2.469) (2.416) P\u00e9rdidas en inversiones financieras (17) Diferencias negativas de cambio (6.059) (6.994) Gastos Financieros (8.528) (9.427) Otros intereses e ingresos asimilados 5.665 4.103 Beneficios en inversiones financieras 15<span class=\"ls0_1\"> </span>218<span class=\"ls0_1\"> </span>Diferencias positivas de cambio 8.365 5.310 Ingresos Financieros 14.045 9.631 Total resultado financiero neto 5.517 204<span class=\"ls0_1\"> </span>En<span class=\"__1 _3\"></span> <span class=\"ls2\">2024</span> y <span class=\"__1 _2\"></span>20<span class=\"__1 _3\"></span>23<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>la<span class=\"__1 _3\"></span>s dif<span class=\"__1 _b\"></span>ere<span class=\"__1 _b\"></span>ncia<span class=\"__1 _b\"></span>s de ca<span class=\"__1 _3\"></span>mb<span class=\"__1 _3\"></span>io en<span class=\"__1 _b\"></span> su may<span class=\"__1 _3\"></span>or<span class=\"__1 _b\"></span>\u00eda son<span class=\"__1 _b\"></span> conse<span class=\"__1 _b\"></span>cue<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>a de<span class=\"__1 _3\"></span> la p<span class=\"__1 _b\"></span>uesta<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>a va<span class=\"__1 _b\"></span>lor<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de me<span class=\"__1 _b\"></span>rcad<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>de<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span>p\u00f3<span class=\"__1 _3\"></span>sit<span class=\"__1 _b\"></span>os ma<span class=\"__1 _b\"></span>nten<span class=\"__1 _b\"></span>ido<span class=\"__1 _3\"></span>s e<span class=\"__1 _b\"></span>n d\u00f3<span class=\"__1 _b\"></span>lare<span class=\"__1 _3\"></span>s a<span class=\"__1 _b\"></span>meri<span class=\"__1 _3\"></span>can<span class=\"__1 _b\"></span>os<span class=\"__1 _22\"> </span>.<span class=\"__1 _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "31.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>RE<span class=\"__1 _3\"></span>SUL<span class=\"__1 _b\"></span>TADOS<span class=\"__1 _b\"></span> POR <span class=\"__1 _b\"></span>ACCI<span class=\"__1 _b\"></span>\u00d3N </span>Lo<span class=\"__1 _3\"></span>s resu<span class=\"__1 _b\"></span>ltad<span class=\"__1 _b\"></span>os b\u00e1s<span class=\"__1 _3\"></span>ico<span class=\"__1 _b\"></span>s por a<span class=\"__1 _3\"></span>cci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span> se cal<span class=\"__1 _b\"></span>cula<span class=\"__1 _3\"></span>n di<span class=\"__1 _b\"></span>vidi<span class=\"__1 _b\"></span>endo<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>el<span class=\"__1 _3\"></span> resu<span class=\"__1 _3\"></span>lt<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>o at<span class=\"__1 _3\"></span>rib<span class=\"__1 _b\"></span>uibl<span class=\"__1 _b\"></span>e a <span class=\"__1 _2\"></span>los<span class=\"__1 _3\"></span> acci<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>as de<span class=\"__1 _3\"></span> la S<span class=\"__1 _3\"></span>oci<span class=\"__1 _b\"></span>edad en<span class=\"__1 _3\"></span>tre<span class=\"__1 _b\"></span> el <span class=\"__1 _b\"></span>n\u00fame<span class=\"__1 _b\"></span>ro m<span class=\"__1 _3\"></span>ed<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span> p<span class=\"__1 _3\"></span>onde<span class=\"__1 _b\"></span>rado<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>accio<span class=\"__1 _b\"></span>nes <span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span> c<span class=\"__1 _3\"></span>ir<span class=\"__1 _b\"></span>cula<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n du<span class=\"__1 _b\"></span>rant<span class=\"__1 _b\"></span>e el<span class=\"__1 _b\"></span> ejer<span class=\"__1 _b\"></span>cici<span class=\"__1 _b\"></span>o. Lo<span class=\"__1 _3\"></span>s r<span class=\"__1 _3\"></span>esu<span class=\"__1 _3\"></span>lt<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>os<span class=\"__1 _b\"></span> por <span class=\"__1 _b\"></span>acci<span class=\"__1 _b\"></span>\u00f3n b<span class=\"__1 _b\"></span>\u00e1si<span class=\"__1 _b\"></span>cos e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>eje<span class=\"__1 _b\"></span>rcic<span class=\"__1 _3\"></span>io<span class=\"__1 _b\"></span>s <span class=\"ls2\">2024</span> y <span class=\"__1 _3\"></span>202<span class=\"__1 _b\"></span>3 so<span class=\"__1 _3\"></span>n c<span class=\"__1 _b\"></span>omo <span class=\"__1 _b\"></span>sigu<span class=\"__1 _b\"></span>e: <span class=\"ff4 fs4\"> </span>Resultados por acci\u00f3n (b\u00e1sicas) 31/12/2024 31/12/2023 Resultado atribuible accionistas de la sociedad (Miles de Euros) 26.125 1.137 N\u00ba medio ponderado de acciones ordinarias en circulaci\u00f3n (<span class=\"ff8\">Miles de acciones)</span> 17.539 17.900 Resultados b\u00e1sicos por acci\u00f3n (euros) 1,49 0,06 Lo<span class=\"__1 _3\"></span>s resu<span class=\"__1 _b\"></span>ltad<span class=\"__1 _b\"></span>os dil<span class=\"__1 _b\"></span>uid<span class=\"__1 _b\"></span>os por a<span class=\"__1 _b\"></span>cci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>se ca<span class=\"__1 _3\"></span>l<span class=\"__1 _3\"></span>cul<span class=\"__1 _b\"></span>an aju<span class=\"__1 _b\"></span>stand<span class=\"__1 _b\"></span>o el<span class=\"__1 _3\"></span> n\u00fam<span class=\"__1 _b\"></span>ero me<span class=\"__1 _b\"></span>dio po<span class=\"__1 _3\"></span>nde<span class=\"__1 _b\"></span>rado d<span class=\"__1 _3\"></span>e acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s ord<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>ari<span class=\"__1 _b\"></span>as en<span class=\"__1 _b\"></span> cir<span class=\"__1 _b\"></span>cula<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> par<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>ref<span class=\"__1 _b\"></span>leja<span class=\"__1 _b\"></span>r la<span class=\"__1 _b\"></span> con<span class=\"__1 _b\"></span>versi<span class=\"__1 _b\"></span>\u00f3n d<span class=\"__1 _b\"></span>e to<span class=\"__1 _b\"></span>das l<span class=\"__1 _b\"></span>as <span class=\"__1 _3\"></span>ac<span class=\"__1 _b\"></span>cion<span class=\"__1 _3\"></span>es o<span class=\"__1 _b\"></span>rdin<span class=\"__1 _b\"></span>aria<span class=\"__1 _3\"></span>s p<span class=\"__1 _b\"></span>oten<span class=\"__1 _b\"></span>cial<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>dil<span class=\"__1 _b\"></span>uti<span class=\"__1 _3\"></span>vas.<span class=\"__1 _b\"></span> Lo<span class=\"__1 _3\"></span>s r<span class=\"__1 _3\"></span>esu<span class=\"__1 _3\"></span>lt<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>os<span class=\"__1 _b\"></span> por <span class=\"__1 _b\"></span>acci<span class=\"__1 _b\"></span>\u00f3n d<span class=\"__1 _b\"></span>ilu<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>os en<span class=\"__1 _b\"></span> los<span class=\"__1 _b\"></span> ejer<span class=\"__1 _b\"></span>cici<span class=\"__1 _b\"></span>os <span class=\"ls2\">2024</span> <span class=\"__1 _3\"></span>y 2<span class=\"__1 _3\"></span>02<span class=\"__1 _3\"></span>3 s<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span> co<span class=\"__1 _b\"></span>mo <span class=\"__1 _3\"></span>sig<span class=\"__1 _b\"></span>ue:  Resultados por acci\u00f3n (diluidas) 31/12/2024 31/12/2023 Resultado atribuible accionistas de la sociedad (Miles de Euros) 26.125 1.137 N\u00ba medio ponderado de acciones ordinarias a efectos de la ganancia diluida por<span class=\"__1 _b\"></span> acci\u00f3n <span class=\"ff8\">(Miles de acciones)</span> 17.562 17.916 Resultados diluidos por acci\u00f3n (euros) 1,49 0,06<span class=\"__1 _22\"> </span>La<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>con<span class=\"__1 _3\"></span>cil<span class=\"__1 _b\"></span>iaci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _2\"></span>en<span class=\"__1 _3\"></span>tre<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>N\u00ba <span class=\"__1 _2\"></span>med<span class=\"__1 _b\"></span>io pond<span class=\"__1 _b\"></span>erad<span class=\"__1 _b\"></span>o <span class=\"__1 _9\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>ord<span class=\"__1 _b\"></span>inar<span class=\"__1 _b\"></span>ias en <span class=\"__1 _2\"></span>cir<span class=\"__1 _b\"></span>cula<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>y <span class=\"__1 _2\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>N\u00ba<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>med<span class=\"__1 _b\"></span>io <span class=\"__1 _2\"></span>pon<span class=\"__1 _b\"></span>dera<span class=\"__1 _3\"></span>do de acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s o<span class=\"__1 _b\"></span>rdin<span class=\"__1 _b\"></span>aria<span class=\"__1 _b\"></span>s a <span class=\"__1 _3\"></span>efe<span class=\"__1 _b\"></span>cto<span class=\"__1 _3\"></span>s d<span class=\"__1 _b\"></span>e la<span class=\"__1 _b\"></span> gan<span class=\"__1 _b\"></span>anci<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>di<span class=\"__1 _3\"></span>lu<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>a po<span class=\"__1 _b\"></span>r acci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span> se<span class=\"__1 _3\"></span> p<span class=\"__1 _b\"></span>resen<span class=\"__1 _b\"></span>ta a<span class=\"__1 _b\"></span> co<span class=\"__1 _3\"></span>nti<span class=\"__1 _b\"></span>nua<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n:  Conciliaci\u00f3n acciones b\u00e1sicas vs diluidas 31/12/2024 31/12/2023 N\u00ba medio ponderado de acciones ordinarias en circulaci\u00f3n (Miles de acciones) 17.539 17.900 Ajuste por: Plan de entrega de acciones (Miles de acciones) 23<span class=\"ls0_1\"> </span>16<span class=\"ls0_1\"> </span>N\u00ba <span class=\"__1 _b\"></span>medio <span class=\"__1 _b\"></span>ponderado <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>acciones <span class=\"__1 _b\"></span>ordinarias <span class=\"__1 _14\"></span>a <span class=\"__1 _b\"></span>efec<span class=\"__1 _2\"></span>tos <span class=\"__1 _b\"></span>de <span class=\"__1 _14\"></span>la <span class=\"__1 _b\"></span>ganancia<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>diluid<span class=\"__1 _3\"></span>a por acci\u00f3n 17.562 17.916",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "32.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>TRA<span class=\"__1 _b\"></span>NSACC<span class=\"__1 _b\"></span>IONE<span class=\"__1 _3\"></span>S <span class=\"__1 _3\"></span>CON<span class=\"__1 _3\"></span> P<span class=\"__1 _b\"></span>ARTE<span class=\"__1 _3\"></span>S <span class=\"__1 _3\"></span>VI<span class=\"__1 _3\"></span>NCU<span class=\"__1 _b\"></span>LADAS<span class=\"__1 _b\"></span> </span>A <span class=\"__1 _3\"></span>ef<span class=\"__1 _3\"></span>ect<span class=\"__1 _3\"></span>os<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>esta<span class=\"__1 _b\"></span> not<span class=\"__1 _b\"></span>a se<span class=\"__1 _b\"></span> co<span class=\"__1 _b\"></span>nsid<span class=\"__1 _b\"></span>eran<span class=\"__1 _3\"></span> p<span class=\"__1 _3\"></span>art<span class=\"__1 _b\"></span>es <span class=\"__1 _b\"></span>vincu<span class=\"__1 _b\"></span>lada<span class=\"__1 _b\"></span>s c<span class=\"__1 _b\"></span>on l<span class=\"__1 _b\"></span>a so<span class=\"__1 _b\"></span>cied<span class=\"__1 _b\"></span>ad d<span class=\"__1 _b\"></span>omin<span class=\"__1 _b\"></span>ante<span class=\"__1 _b\"></span>: lo<span class=\"__1 _b\"></span>s a<span class=\"__1 _3\"></span>cci<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>as <span class=\"__1 _b\"></span>sign<span class=\"__1 _3\"></span>if<span class=\"__1 _3\"></span>ica<span class=\"__1 _b\"></span>tivo<span class=\"__1 _b\"></span>s, ad<span class=\"__1 _3\"></span>mi<span class=\"__1 _3\"></span>ni<span class=\"__1 _b\"></span>strad<span class=\"__1 _b\"></span>ores <span class=\"__1 _b\"></span>y di<span class=\"__1 _b\"></span>rect<span class=\"__1 _b\"></span>ivo<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> l<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>So<span class=\"__1 _3\"></span>cie<span class=\"__1 _b\"></span>dad,<span class=\"__1 _b\"></span> fam<span class=\"__1 _b\"></span>ili<span class=\"__1 _3\"></span>are<span class=\"__1 _b\"></span>s pr<span class=\"__1 _b\"></span>\u00f3xim<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> to<span class=\"__1 _b\"></span>dos<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>ll<span class=\"__1 _b\"></span>os y<span class=\"__1 _3\"></span> aq<span class=\"__1 _b\"></span>uel<span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span>s so<span class=\"__1 _b\"></span>cied<span class=\"__1 _b\"></span>ades<span class=\"__1 _3\"></span> en<span class=\"__1 _b\"></span> las<span class=\"__1 _3\"></span> qu<span class=\"__1 _b\"></span>e al<span class=\"__1 _b\"></span>guna<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>la<span class=\"__1 _b\"></span>s per<span class=\"__1 _b\"></span>sonas<span class=\"__1 _3\"></span> m<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span>nada<span class=\"__1 _b\"></span>s pu<span class=\"__1 _3\"></span>eda<span class=\"__1 _b\"></span> eje<span class=\"__1 _3\"></span>rce<span class=\"__1 _b\"></span>r un<span class=\"__1 _b\"></span>a i<span class=\"__1 _b\"></span>nflu<span class=\"__1 _b\"></span>enci<span class=\"__1 _b\"></span>a si<span class=\"__1 _3\"></span>gni<span class=\"__1 _b\"></span>fica<span class=\"__1 _b\"></span>tiva<span class=\"__1 _3\"></span>. So<span class=\"__1 _3\"></span>n <span class=\"__1 _10\"></span>accio<span class=\"__1 _b\"></span>nist<span class=\"__1 _b\"></span>as <span class=\"__1 _10\"></span>sign<span class=\"__1 _b\"></span>ifi<span class=\"__1 _3\"></span>cat<span class=\"__1 _b\"></span>ivo<span class=\"__1 _3\"></span>s <span class=\"__1 _c\"></span>aqu<span class=\"__1 _b\"></span>ell<span class=\"__1 _3\"></span>os <span class=\"__1 _10\"></span>que<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>pose<span class=\"__1 _3\"></span>en <span class=\"__1 _10\"></span>m\u00e1<span class=\"__1 _b\"></span>s <span class=\"__1 _d\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _10\"></span>un <span class=\"__1 _10\"></span>3% <span class=\"__1 _10\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>cap<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>la<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>Soci<span class=\"__1 _3\"></span>ed<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>. <span class=\"__1 _10\"></span>Se <span class=\"__1 _c\"></span>con<span class=\"__1 _b\"></span>sid<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>n di<span class=\"__1 _b\"></span>recti<span class=\"__1 _b\"></span>vos <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span>l <span class=\"__1 _b\"></span>Gru<span class=\"__1 _b\"></span>po <span class=\"__1 _b\"></span>aqu<span class=\"__1 _b\"></span>ello<span class=\"__1 _b\"></span>s <span class=\"__1 _3\"></span>emp<span class=\"__1 _b\"></span>lea<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>que<span class=\"__1 _3\"></span>, <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>pesa<span class=\"__1 _b\"></span>r <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>te<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>r <span class=\"__1 _b\"></span>cont<span class=\"__1 _b\"></span>rato<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>lab<span class=\"__1 _3\"></span>ora<span class=\"__1 _b\"></span>l <span class=\"__1 _b\"></span>(y <span class=\"__1 _b\"></span>no <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> a<span class=\"__1 _3\"></span>lt<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>di<span class=\"__1 _3\"></span>rec<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> d<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>acu<span class=\"__1 _3\"></span>erd<span class=\"__1 _b\"></span>o con<span class=\"__1 _b\"></span> el <span class=\"__1 _b\"></span>Real<span class=\"__1 _b\"></span> Decr<span class=\"__1 _b\"></span>eto <span class=\"__1 _b\"></span>1382<span class=\"__1 _b\"></span>/85)<span class=\"__1 _3\"></span>, d<span class=\"__1 _b\"></span>epen<span class=\"__1 _b\"></span>den <span class=\"__1 _b\"></span>del<span class=\"__1 _3\"></span> pr<span class=\"__1 _b\"></span>esid<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>te <span class=\"__1 _b\"></span>de l<span class=\"__1 _b\"></span>a S<span class=\"__1 _3\"></span>oci<span class=\"__1 _b\"></span>edad<span class=\"__1 _b\"></span>, pr<span class=\"__1 _3\"></span>im<span class=\"__1 _3\"></span>er <span class=\"__1 _b\"></span>ejecu<span class=\"__1 _b\"></span>tivo<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>la m<span class=\"__1 _b\"></span>isma.<span class=\"__1 _3\"></span> 32.1<span class=\"ls0_1\"> Co<span class=\"__1 _b\"></span>nsej<span class=\"__1 _3\"></span>o d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>Ad<span class=\"__1 _3\"></span>min<span class=\"__1 _3\"></span>is<span class=\"__1 _b\"></span>trac<span class=\"__1 _b\"></span>i\u00f3n </span>La <span class=\"__1 _9\"></span>siguient<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>tabla <span class=\"__1 _10\"></span>muestra<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>etribuci\u00f3n <span class=\"__1 _10\"></span>percibida <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>2024 <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>2023 <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>Cons<span class=\"__1 _2\"></span>ejeros <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>Grupo <span class=\"__1 _10\"></span>Pharm<span class=\"__1 _2\"></span>a Mar: <span class=\"ff4 fs4\"> </span>Concepto retributivo (Miles de Euros) 31/12/2024 31/12/2023 Retribuci\u00f3n fija Consejeros ejecutivos 1.932 1.507 Retribuci\u00f3n variable Consejeros ejecutivos 1.380 1.166 Retribuci\u00f3n fija por pertenencia a Consejo de Administraci\u00f3n 852<span class=\"ls0_1\"> </span>846<span class=\"ls0_1\"> </span>Dietas por asistencia a Consejo de Administraci\u00f3n y sus Comisiones 425<span class=\"ls0_1\"> </span>541<span class=\"ls0_1\"> </span>Retribuci\u00f3n fija por pertenencia a comisiones del Consejo 743<span class=\"ls0_1\"> </span>734<span class=\"ls0_1\"> </span>Retribuci\u00f3n Consejero Coordinador 19<span class=\"ls0_1\"> </span>19<span class=\"ls0_1\"> </span>Otras retribuciones 387<span class=\"ls0_1\"> </span>380<span class=\"ls0_1\"> </span>TOTAL  5.738 5.193 En  el  ejercicio  2024  los  ep\u00edgrafes  Retri<span class=\"__1 _2\"></span>buci\u00f3n  fija  de  consejeros<span class=\"__1 _2\"></span>  ejecutivos  y  Retribuci\u00f3n  variab<span class=\"__1 _2\"></span>le  de consejeros ejecutivos, incluye <span class=\"__1 _3\"></span>la <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>emuneraci\u00f3n  <span class=\"__1 _3\"></span>del Consejero Delegado de<span class=\"__1 _3\"></span> Sylentis<span class=\"__1 _2\"></span>,  <span class=\"__1 _b\"></span>figura que no <span class=\"__1 _b\"></span>exist\u00eda en 2023<span class=\"ls0_1\"> </span>En <span class=\"__1 _b\"></span>2024 <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>2023, <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>ep\u00edgraf<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>\u201cOtras <span class=\"__1 _b\"></span>retribuciones\u201d <span class=\"__1 _3\"></span>hace <span class=\"__1 _b\"></span>referencia <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>ci<span class=\"__1 _2\"></span>ertos <span class=\"__1 _b\"></span>beneficios <span class=\"__1 _b\"></span>asiste<span class=\"__1 _2\"></span>nciales <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>especie<span class=\"__1 _2\"></span> que <span class=\"__1 _9\"></span>reciben <span class=\"__1 _10\"></span>Presidente <span class=\"__1 _9\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>Vicepresi<span class=\"__1 _2\"></span>dente<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>Soc<span class=\"__1 _2\"></span>iedad <span class=\"__1 _9\"></span>como <span class=\"__1 _10\"></span>Seguro <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>accide<span class=\"__1 _2\"></span>ntes, <span class=\"__1 _9\"></span>bajo <span class=\"__1 _10\"></span>p\u00f3liza <span class=\"__1 _10\"></span>colectiva para <span class=\"__1 _8\"> </span>los<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>em<span class=\"__1 _2\"></span>pleados <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>la <span class=\"__1 _a\"> </span>Sociedad <span class=\"__1 _a\"> </span>o <span class=\"__1 _a\"> </span>el <span class=\"__1 _a\"> </span>Seguro <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>asistencia <span class=\"__1 _a\"> </span>sanit<span class=\"__1 _2\"></span>aria, <span class=\"__1 _a\"> </span>bajo <span class=\"__1 _a\"> </span>p\u00f3liza <span class=\"__1 _a\"> </span>colectiva <span class=\"__1 _a\"> </span>para <span class=\"__1 _a\"> </span>los empleados <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>la <span class=\"__1 _10\"></span>Socie<span class=\"__1 _2\"></span>dad, <span class=\"__1 _10\"></span>as\u00ed <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _c\"></span>12 <span class=\"__1 _10\"></span>miles <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>eu<span class=\"__1 _2\"></span>ros <span class=\"__1 _10\"></span>que <span class=\"__1 _10\"></span>la <span class=\"__1 _c\"></span>Sociedad <span class=\"__1 _c\"></span>paga <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>concepto <span class=\"__1 _10\"></span>de <span class=\"__1 _d\"></span>primas <span class=\"__1 _c\"></span>de seguros <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>vida<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>ahor<span class=\"__1 _2\"></span>ro <span class=\"__1 _8\"> </span>(seguro <span class=\"__1 _8\"> </span>sobre <span class=\"__1 _a\"> </span>la <span class=\"__1 _8\"> </span>vida<span class=\"__1 _2\"></span>-seguro <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>ahorro) <span class=\"__1 _8\"> </span>a <span class=\"__1 _a\"> </span>favor <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>ada <span class=\"__1 _8\"> </span>uno <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>los<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>dos Consejeros <span class=\"__1 _b\"></span>Ejecutivos.<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span><span class=\"ls20\">El<span class=\"__1 _3\"></span><span class=\"ls0_1\"> <span class=\"__1 _b\"></span>Presidente <span class=\"__1 _b\"></span>cuenta <span class=\"__1 _b\"></span>adem\u00e1s <span class=\"__1 _b\"></span>con, <span class=\"__1 _b\"></span>personal <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>apoyo, <span class=\"__1 _b\"></span>vigilancia <span class=\"__1 _14\"></span>y<span class=\"__1 _9\"></span> <span class=\"__1 _b\"></span>seguridad, <span class=\"__1 _b\"></span>as\u00ed <span class=\"__1 _14\"></span>c<span class=\"__1 _2\"></span>omo </span></span>veh\u00edculo representativo y<span class=\"__1 _2\"></span> adecuado a su<span class=\"__1 _2\"></span>s co<span class=\"__1 _2\"></span>metidos.  Respecto <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>retrib<span class=\"__1 _2\"></span>uci\u00f3n <span class=\"__1 _9\"></span>variab<span class=\"__1 _2\"></span>le <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>onsejero <span class=\"__1 _9\"></span>ejec<span class=\"__1 _2\"></span>utivo, <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>ha <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>evengado <span class=\"__1 _9\"></span>una<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>remunerac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _9\"></span>variab<span class=\"__1 _2\"></span>le <span class=\"__1 _9\"></span>de  1.295 <span class=\"__1 _c\"></span>miles <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>euros, <span class=\"__1 _c\"></span>seg\u00fan <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>evalu<span class=\"__1 _2\"></span>aci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>objet<span class=\"__1 _2\"></span>ivos <span class=\"__1 _c\"></span>aprobada <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>Consejo <span class=\"__1 _d\"></span>de <span class=\"__1 _10\"></span>Admi<span class=\"__1 _2\"></span>nistraci\u00f3n <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>su<span class=\"__1 _2\"></span> sesi\u00f3n de 28 de en<span class=\"__1 _2\"></span>ero de 2025, <span class=\"__1 _2\"></span>a propuesta de<span class=\"__1 _2\"></span> la Comisi\u00f3n de No<span class=\"__1 _2\"></span>mbramientos y<span class=\"__1 _2\"></span> Retribuciones.<span class=\"__1 _9\"></span> La sociedad tiene <span class=\"__1 _3\"></span>suscrita una p\u00f3liza de<span class=\"__1 _3\"></span> seguro de <span class=\"__1 _3\"></span>responsab<span class=\"__1 _2\"></span>ilidad civil a <span class=\"__1 _b\"></span>favor de los miembros del <span class=\"__1 _3\"></span>Consejo de <span class=\"__1 _3\"></span>Administraci\u00f3n. El <span class=\"__1 _b\"></span>impor<span class=\"__1 _2\"></span>te <span class=\"__1 _b\"></span>de la <span class=\"__1 _b\"></span>prima pagada <span class=\"__1 _b\"></span>en 2024 asciende <span class=\"__1 _b\"></span>a <span class=\"ls8\">298</span> <span class=\"__1 _b\"></span>m<span class=\"__1 _2\"></span>iles <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>euros (<span class=\"ls8\">390</span> <span class=\"__1 _b\"></span>miles de <span class=\"__1 _b\"></span>euros en <span class=\"ls0_1\">2023). </span>32.2<span class=\"ls0_1\"> Re<span class=\"__1 _b\"></span>trib<span class=\"__1 _3\"></span>uci<span class=\"__1 _b\"></span>\u00f3n y<span class=\"__1 _b\"></span> pr\u00e9<span class=\"__1 _b\"></span>stam<span class=\"__1 _b\"></span>os a<span class=\"__1 _b\"></span>l pe<span class=\"__1 _b\"></span>rson<span class=\"__1 _3\"></span>al <span class=\"__1 _b\"></span>de A<span class=\"__1 _3\"></span>lt<span class=\"__1 _b\"></span>a Di<span class=\"__1 _3\"></span>re<span class=\"__1 _3\"></span>cc<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _b\"></span>n<span class=\"__1 _2\"></span> </span>La <span class=\"__1 _10\"></span>alta <span class=\"__1 _c\"></span>direcc<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _c\"></span>Soc<span class=\"__1 _2\"></span>iedad <span class=\"__1 _10\"></span>h<span class=\"__1 _2\"></span>a <span class=\"__1 _10\"></span>rec<span class=\"__1 _2\"></span>ibido <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>ma<span class=\"__1 _2\"></span>nera <span class=\"__1 _c\"></span>agregada <span class=\"__1 _10\"></span>r<span class=\"__1 _2\"></span>emuneracio<span class=\"__1 _2\"></span>nes <span class=\"__1 _c\"></span>por <span class=\"__1 _c\"></span>un <span class=\"__1 _10\"></span>total <span class=\"__1 _c\"></span>de <span class=\"__1 _8\"> </span><span class=\"ls8\">3.</span>311 miles de euros (<span class=\"ls8\">2.<span class=\"__1 _2\"></span>867</span> miles<span class=\"__1 _2\"></span> de euros en 20<span class=\"__1 _2\"></span>23).<span class=\"__1 _22\"> </span>32.3<span class=\"ls0_1\"> S<span class=\"__1 _3\"></span>oci<span class=\"__1 _b\"></span>edade<span class=\"__1 _b\"></span>s vi<span class=\"__1 _b\"></span>ncul<span class=\"__1 _3\"></span>ada<span class=\"__1 _b\"></span>s a <span class=\"__1 _b\"></span>cons<span class=\"__1 _b\"></span>ejer<span class=\"__1 _b\"></span>os, <span class=\"__1 _b\"></span>dire<span class=\"__1 _3\"></span>cti<span class=\"__1 _b\"></span>vos<span class=\"__1 _3\"></span> y <span class=\"__1 _b\"></span>fami<span class=\"__1 _b\"></span>liar<span class=\"__1 _b\"></span>es p<span class=\"__1 _b\"></span>r\u00f3xi<span class=\"__1 _3\"></span>mos<span class=\"__1 _3\"></span> </span>En <span class=\"__1 _b\"></span>2024 <span class=\"__1 _b\"></span>una <span class=\"__1 _b\"></span>socieda<span class=\"__1 _2\"></span>d <span class=\"__1 _b\"></span>vinculada<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>uno <span class=\"__1 _b\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>miembro<span class=\"__1 _2\"></span>s <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>Consejo <span class=\"__1 _b\"></span>de<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span>Administraci\u00f3n <span class=\"__1 _b\"></span>ha <span class=\"__1 _b\"></span>presta<span class=\"__1 _2\"></span>do <span class=\"__1 _b\"></span>servicios a una sociedad de<span class=\"__1 _2\"></span>l Grupo por <span class=\"__1 _2\"></span>importe de<span class=\"__1 _2\"></span> 13 miles de euros (<span class=\"__1 _2\"></span>14 miles d<span class=\"__1 _2\"></span>e euros en 20<span class=\"__1 _2\"></span>23). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "32.1<span class=\"ls0_1\"> Co<span class=\"__1 _b\"></span>nsej<span class=\"__1 _3\"></span>o d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>Ad<span class=\"__1 _3\"></span>min<span class=\"__1 _3\"></span>is<span class=\"__1 _b\"></span>trac<span class=\"__1 _b\"></span>i\u00f3n </span>La <span class=\"__1 _9\"></span>siguient<span class=\"__1 _2\"></span>e <span class=\"__1 _9\"></span>tabla <span class=\"__1 _10\"></span>muestra<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>r<span class=\"__1 _2\"></span>etribuci\u00f3n <span class=\"__1 _10\"></span>percibida <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>2024 <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>2023 <span class=\"__1 _10\"></span>por <span class=\"__1 _10\"></span>los <span class=\"__1 _9\"></span>Cons<span class=\"__1 _2\"></span>ejeros <span class=\"__1 _10\"></span>de<span class=\"__1 _2\"></span>l <span class=\"__1 _9\"></span>Grupo <span class=\"__1 _10\"></span>Pharm<span class=\"__1 _2\"></span>a Mar: <span class=\"ff4 fs4\"> </span>Concepto retributivo (Miles de Euros) 31/12/2024 31/12/2023 Retribuci\u00f3n fija Consejeros ejecutivos 1.932 1.507 Retribuci\u00f3n variable Consejeros ejecutivos 1.380 1.166 Retribuci\u00f3n fija por pertenencia a Consejo de Administraci\u00f3n 852<span class=\"ls0_1\"> </span>846<span class=\"ls0_1\"> </span>Dietas por asistencia a Consejo de Administraci\u00f3n y sus Comisiones 425<span class=\"ls0_1\"> </span>541<span class=\"ls0_1\"> </span>Retribuci\u00f3n fija por pertenencia a comisiones del Consejo 743<span class=\"ls0_1\"> </span>734<span class=\"ls0_1\"> </span>Retribuci\u00f3n Consejero Coordinador 19<span class=\"ls0_1\"> </span>19<span class=\"ls0_1\"> </span>Otras retribuciones 387<span class=\"ls0_1\"> </span>380<span class=\"ls0_1\"> </span>TOTAL  5.738 5.193 En  el  ejercicio  2024  los  ep\u00edgrafes  Retri<span class=\"__1 _2\"></span>buci\u00f3n  fija  de  consejeros<span class=\"__1 _2\"></span>  ejecutivos  y  Retribuci\u00f3n  variab<span class=\"__1 _2\"></span>le  de consejeros ejecutivos, incluye <span class=\"__1 _3\"></span>la <span class=\"__1 _b\"></span>r<span class=\"__1 _2\"></span>emuneraci\u00f3n  <span class=\"__1 _3\"></span>del Consejero Delegado de<span class=\"__1 _3\"></span> Sylentis<span class=\"__1 _2\"></span>,  <span class=\"__1 _b\"></span>figura que no <span class=\"__1 _b\"></span>exist\u00eda en 2023<span class=\"ls0_1\"> </span>En <span class=\"__1 _b\"></span>2024 <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>2023, <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>ep\u00edgraf<span class=\"__1 _2\"></span>e <span class=\"__1 _b\"></span>\u201cOtras <span class=\"__1 _b\"></span>retribuciones\u201d <span class=\"__1 _3\"></span>hace <span class=\"__1 _b\"></span>referencia <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>ci<span class=\"__1 _2\"></span>ertos <span class=\"__1 _b\"></span>beneficios <span class=\"__1 _b\"></span>asiste<span class=\"__1 _2\"></span>nciales <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>especie<span class=\"__1 _2\"></span> que <span class=\"__1 _9\"></span>reciben <span class=\"__1 _10\"></span>Presidente <span class=\"__1 _9\"></span>y<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>Vicepresi<span class=\"__1 _2\"></span>dente<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>Soc<span class=\"__1 _2\"></span>iedad <span class=\"__1 _9\"></span>como <span class=\"__1 _10\"></span>Seguro <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>accide<span class=\"__1 _2\"></span>ntes, <span class=\"__1 _9\"></span>bajo <span class=\"__1 _10\"></span>p\u00f3liza <span class=\"__1 _10\"></span>colectiva para <span class=\"__1 _8\"> </span>los<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>em<span class=\"__1 _2\"></span>pleados <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>la <span class=\"__1 _a\"> </span>Sociedad <span class=\"__1 _a\"> </span>o <span class=\"__1 _a\"> </span>el <span class=\"__1 _a\"> </span>Seguro <span class=\"__1 _a\"> </span>de <span class=\"__1 _a\"> </span>asistencia <span class=\"__1 _a\"> </span>sanit<span class=\"__1 _2\"></span>aria, <span class=\"__1 _a\"> </span>bajo <span class=\"__1 _a\"> </span>p\u00f3liza <span class=\"__1 _a\"> </span>colectiva <span class=\"__1 _a\"> </span>para <span class=\"__1 _a\"> </span>los empleados <span class=\"__1 _10\"></span>de <span class=\"__1 _c\"></span>la <span class=\"__1 _10\"></span>Socie<span class=\"__1 _2\"></span>dad, <span class=\"__1 _10\"></span>as\u00ed <span class=\"__1 _10\"></span>c<span class=\"__1 _2\"></span>omo <span class=\"__1 _c\"></span>12 <span class=\"__1 _10\"></span>miles <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>eu<span class=\"__1 _2\"></span>ros <span class=\"__1 _10\"></span>que <span class=\"__1 _10\"></span>la <span class=\"__1 _c\"></span>Sociedad <span class=\"__1 _c\"></span>paga <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>concepto <span class=\"__1 _10\"></span>de <span class=\"__1 _d\"></span>primas <span class=\"__1 _c\"></span>de seguros <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>vida<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>y <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>ahor<span class=\"__1 _2\"></span>ro <span class=\"__1 _8\"> </span>(seguro <span class=\"__1 _8\"> </span>sobre <span class=\"__1 _a\"> </span>la <span class=\"__1 _8\"> </span>vida<span class=\"__1 _2\"></span>-seguro <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>ahorro) <span class=\"__1 _8\"> </span>a <span class=\"__1 _a\"> </span>favor <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>c<span class=\"__1 _2\"></span>ada <span class=\"__1 _8\"> </span>uno <span class=\"__1 _8\"> </span>de <span class=\"__1 _8\"> </span>los<span class=\"__1 _2\"></span> <span class=\"__1 _8\"> </span>dos Consejeros <span class=\"__1 _b\"></span>Ejecutivos.<span class=\"__1 _2\"></span> <span class=\"__1 _b\"></span><span class=\"ls20\">El<span class=\"__1 _3\"></span><span class=\"ls0_1\"> <span class=\"__1 _b\"></span>Presidente <span class=\"__1 _b\"></span>cuenta <span class=\"__1 _b\"></span>adem\u00e1s <span class=\"__1 _b\"></span>con, <span class=\"__1 _b\"></span>personal <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>apoyo, <span class=\"__1 _b\"></span>vigilancia <span class=\"__1 _14\"></span>y<span class=\"__1 _9\"></span> <span class=\"__1 _b\"></span>seguridad, <span class=\"__1 _b\"></span>as\u00ed <span class=\"__1 _14\"></span>c<span class=\"__1 _2\"></span>omo </span></span>veh\u00edculo representativo y<span class=\"__1 _2\"></span> adecuado a su<span class=\"__1 _2\"></span>s co<span class=\"__1 _2\"></span>metidos.  Respecto <span class=\"__1 _9\"></span>a <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>retrib<span class=\"__1 _2\"></span>uci\u00f3n <span class=\"__1 _9\"></span>variab<span class=\"__1 _2\"></span>le <span class=\"__1 _9\"></span>del <span class=\"__1 _9\"></span>c<span class=\"__1 _2\"></span>onsejero <span class=\"__1 _9\"></span>ejec<span class=\"__1 _2\"></span>utivo, <span class=\"__1 _9\"></span>se <span class=\"__1 _10\"></span>ha <span class=\"__1 _9\"></span>d<span class=\"__1 _2\"></span>evengado <span class=\"__1 _9\"></span>una<span class=\"__1 _2\"></span> <span class=\"__1 _9\"></span>remunerac<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _9\"></span>variab<span class=\"__1 _2\"></span>le <span class=\"__1 _9\"></span>de  1.295 <span class=\"__1 _c\"></span>miles <span class=\"__1 _c\"></span>de <span class=\"__1 _d\"></span>euros, <span class=\"__1 _c\"></span>seg\u00fan <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>evalu<span class=\"__1 _2\"></span>aci\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>objet<span class=\"__1 _2\"></span>ivos <span class=\"__1 _c\"></span>aprobada <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>e<span class=\"__1 _2\"></span>l <span class=\"__1 _c\"></span>Consejo <span class=\"__1 _d\"></span>de <span class=\"__1 _10\"></span>Admi<span class=\"__1 _2\"></span>nistraci\u00f3n <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>su<span class=\"__1 _2\"></span> sesi\u00f3n de 28 de en<span class=\"__1 _2\"></span>ero de 2025, <span class=\"__1 _2\"></span>a propuesta de<span class=\"__1 _2\"></span> la Comisi\u00f3n de No<span class=\"__1 _2\"></span>mbramientos y<span class=\"__1 _2\"></span> Retribuciones.<span class=\"__1 _9\"></span> La sociedad tiene <span class=\"__1 _3\"></span>suscrita una p\u00f3liza de<span class=\"__1 _3\"></span> seguro de <span class=\"__1 _3\"></span>responsab<span class=\"__1 _2\"></span>ilidad civil a <span class=\"__1 _b\"></span>favor de los miembros del <span class=\"__1 _3\"></span>Consejo de <span class=\"__1 _3\"></span>Administraci\u00f3n. El <span class=\"__1 _b\"></span>impor<span class=\"__1 _2\"></span>te <span class=\"__1 _b\"></span>de la <span class=\"__1 _b\"></span>prima pagada <span class=\"__1 _b\"></span>en 2024 asciende <span class=\"__1 _b\"></span>a <span class=\"ls8\">298</span> <span class=\"__1 _b\"></span>m<span class=\"__1 _2\"></span>iles <span class=\"__1 _3\"></span>de <span class=\"__1 _3\"></span>euros (<span class=\"ls8\">390</span> <span class=\"__1 _b\"></span>miles de <span class=\"__1 _b\"></span>euros en <span class=\"ls0_1\">2023). </span>32.2<span class=\"ls0_1\"> Re<span class=\"__1 _b\"></span>trib<span class=\"__1 _3\"></span>uci<span class=\"__1 _b\"></span>\u00f3n y<span class=\"__1 _b\"></span> pr\u00e9<span class=\"__1 _b\"></span>stam<span class=\"__1 _b\"></span>os a<span class=\"__1 _b\"></span>l pe<span class=\"__1 _b\"></span>rson<span class=\"__1 _3\"></span>al <span class=\"__1 _b\"></span>de A<span class=\"__1 _3\"></span>lt<span class=\"__1 _b\"></span>a Di<span class=\"__1 _3\"></span>re<span class=\"__1 _3\"></span>cc<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _b\"></span>n<span class=\"__1 _2\"></span> </span>La <span class=\"__1 _10\"></span>alta <span class=\"__1 _c\"></span>direcc<span class=\"__1 _2\"></span>i\u00f3n <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>la <span class=\"__1 _c\"></span>Soc<span class=\"__1 _2\"></span>iedad <span class=\"__1 _10\"></span>h<span class=\"__1 _2\"></span>a <span class=\"__1 _10\"></span>rec<span class=\"__1 _2\"></span>ibido <span class=\"__1 _10\"></span>d<span class=\"__1 _2\"></span>e <span class=\"__1 _10\"></span>ma<span class=\"__1 _2\"></span>nera <span class=\"__1 _c\"></span>agregada <span class=\"__1 _10\"></span>r<span class=\"__1 _2\"></span>emuneracio<span class=\"__1 _2\"></span>nes <span class=\"__1 _c\"></span>por <span class=\"__1 _c\"></span>un <span class=\"__1 _10\"></span>total <span class=\"__1 _c\"></span>de <span class=\"__1 _8\"> </span><span class=\"ls8\">3.</span>311 miles de euros (<span class=\"ls8\">2.<span class=\"__1 _2\"></span>867</span> miles<span class=\"__1 _2\"></span> de euros en 20<span class=\"__1 _2\"></span>23).<span class=\"__1 _22\"> </span>34.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>DE<span class=\"__1 _3\"></span>BER<span class=\"__1 _b\"></span> DE <span class=\"__1 _b\"></span>LEALT<span class=\"__1 _b\"></span>AD  </span>Si<span class=\"__1 _b\"></span>tuaci<span class=\"__1 _b\"></span>one<span class=\"__1 _3\"></span>s d<span class=\"__1 _b\"></span>e con<span class=\"__1 _b\"></span>fli<span class=\"__1 _3\"></span>cto<span class=\"__1 _b\"></span>s de <span class=\"__1 _b\"></span>int<span class=\"__1 _b\"></span>er\u00e9s <span class=\"__1 _b\"></span>de l<span class=\"__1 _b\"></span>os a<span class=\"__1 _3\"></span>dm<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>rado<span class=\"__1 _3\"></span>re<span class=\"__1 _b\"></span>s De <span class=\"__1 _14\"></span>acue<span class=\"__1 _b\"></span>rdo <span class=\"__1 _14\"></span>con <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>com<span class=\"__1 _3\"></span>un<span class=\"__1 _3\"></span>ic<span class=\"__1 _b\"></span>acio<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>ef<span class=\"__1 _b\"></span>ectu<span class=\"__1 _3\"></span>ada<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>po<span class=\"__1 _b\"></span>r <span class=\"__1 _b\"></span>cad<span class=\"__1 _3\"></span>a <span class=\"__1 _14\"></span>uno<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>los <span class=\"__1 _14\"></span>Cons<span class=\"__1 _b\"></span>ejer<span class=\"__1 _3\"></span>os <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>la <span class=\"__1 _14\"></span>Soci<span class=\"__1 _b\"></span>edad<span class=\"__1 _b\"></span>, <span class=\"__1 _b\"></span>ta<span class=\"__1 _3\"></span>nto<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>ell<span class=\"__1 _b\"></span>os <span class=\"__1 _b\"></span>co<span class=\"__1 _3\"></span>mo,<span class=\"__1 _b\"></span> ha<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>do<span class=\"__1 _3\"></span>nd<span class=\"__1 _3\"></span>e <span class=\"__1 _d\"></span>al<span class=\"__1 _3\"></span>can<span class=\"__1 _b\"></span>za <span class=\"__1 _d\"></span>su <span class=\"__1 _c\"></span>cono<span class=\"__1 _3\"></span>cim<span class=\"__1 _b\"></span>ient<span class=\"__1 _b\"></span>o, <span class=\"__1 _d\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>per<span class=\"__1 _b\"></span>sonas<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>a<span class=\"__1 _3\"></span> <span class=\"__1 _d\"> </span>ell<span class=\"__1 _3\"></span>os <span class=\"__1 _d\"></span>vin<span class=\"__1 _b\"></span>cul<span class=\"__1 _b\"></span>adas,<span class=\"__1 _b\"></span> <span class=\"__1 _d\"> </span>se <span class=\"__1 _d\"></span>han <span class=\"__1 _d\"></span>a<span class=\"__1 _b\"></span>bsten<span class=\"__1 _b\"></span>ido<span class=\"__1 _3\"></span> <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"></span>inc<span class=\"__1 _3\"></span>ur<span class=\"__1 _b\"></span>rir <span class=\"__1 _d\"></span>en<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>l<span class=\"__1 _b\"></span>os sup<span class=\"__1 _b\"></span>uest<span class=\"__1 _3\"></span>os d<span class=\"__1 _3\"></span>e con<span class=\"__1 _b\"></span>fli<span class=\"__1 _3\"></span>cto<span class=\"__1 _b\"></span> de in<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>r\u00e9s p<span class=\"__1 _b\"></span>revi<span class=\"__1 _3\"></span>sto<span class=\"__1 _b\"></span>s en el<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>ar<span class=\"__1 _3\"></span>t\u00ed<span class=\"__1 _b\"></span>culo<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>229<span class=\"__1 _b\"></span>.1 de<span class=\"__1 _3\"></span>l Te<span class=\"__1 _3\"></span>xto<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>Ref<span class=\"__1 _b\"></span>undi<span class=\"__1 _b\"></span>do de<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>la<span class=\"__1 _3\"></span> Ley d<span class=\"__1 _3\"></span>e So<span class=\"__1 _b\"></span>cied<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>es d<span class=\"__1 _b\"></span>e Cap<span class=\"__1 _b\"></span>ita<span class=\"__1 _3\"></span>l,<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>excep<span class=\"__1 _b\"></span>to <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>los <span class=\"__1 _10\"></span>cas<span class=\"__1 _b\"></span>os <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>ope<span class=\"__1 _3\"></span>rac<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _10\"></span>vin<span class=\"__1 _b\"></span>cula<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>s <span class=\"__1 _10\"></span>auto<span class=\"__1 _b\"></span>riza<span class=\"__1 _3\"></span>das<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>Cons<span class=\"__1 _b\"></span>ejo <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>Ad<span class=\"__1 _b\"></span>mini<span class=\"__1 _b\"></span>strac<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>la<span class=\"__1 _b\"></span> So<span class=\"__1 _3\"></span>cie<span class=\"__1 _b\"></span>dad <span class=\"__1 _10\"></span>o <span class=\"__1 _10\"></span>sus <span class=\"__1 _10\"></span>Com<span class=\"__1 _b\"></span>isio<span class=\"__1 _b\"></span>nes, <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>la<span class=\"__1 _3\"></span>s <span class=\"__1 _10\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>se <span class=\"__1 _c\"></span>da <span class=\"__1 _10\"></span>cuen<span class=\"__1 _3\"></span>ta<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>Nota<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>29 <span class=\"__1 _c\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>la <span class=\"__1 _10\"></span>Me<span class=\"__1 _3\"></span>mori<span class=\"__1 _3\"></span>a <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>la<span class=\"__1 _3\"></span>s <span class=\"__1 _10\"></span>Cuen<span class=\"__1 _b\"></span>tas <span class=\"__1 _10\"></span>Anua<span class=\"__1 _b\"></span>les In<span class=\"__1 _3\"></span>di<span class=\"__1 _3\"></span>vid<span class=\"__1 _b\"></span>ual<span class=\"__1 _3\"></span>es,<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>No<span class=\"__1 _3\"></span>ta<span class=\"__1 _b\"></span> <span class=\"ls2\">32</span> <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> l<span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>Memo<span class=\"__1 _b\"></span>ria <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>Cuen<span class=\"__1 _b\"></span>tas <span class=\"__1 _b\"></span>An<span class=\"__1 _b\"></span>uale<span class=\"__1 _b\"></span>s C<span class=\"__1 _b\"></span>onso<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>dada<span class=\"__1 _b\"></span>s, <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>apar<span class=\"__1 _b\"></span>tado<span class=\"__1 _b\"></span> D.<span class=\"__1 _b\"></span>3 <span class=\"__1 _b\"></span>del<span class=\"__1 _b\"></span> I<span class=\"__1 _3\"></span>nf<span class=\"__1 _3\"></span>orm<span class=\"__1 _b\"></span>e An<span class=\"__1 _3\"></span>ua<span class=\"__1 _3\"></span>l de Go<span class=\"__1 _b\"></span>bier<span class=\"__1 _b\"></span>no Cor<span class=\"__1 _3\"></span>por<span class=\"__1 _b\"></span>ativ<span class=\"__1 _3\"></span>o cor<span class=\"__1 _3\"></span>re<span class=\"__1 _b\"></span>spon<span class=\"__1 _3\"></span>di<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>te a<span class=\"__1 _3\"></span>l eje<span class=\"__1 _b\"></span>rci<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>cerr<span class=\"__1 _b\"></span>ado a 3<span class=\"__1 _3\"></span>1 de<span class=\"__1 _3\"></span> dic<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>mbre<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de <span class=\"ls2\">2024</span> <span class=\"__1 _2\"></span>qu<span class=\"__1 _3\"></span>e form<span class=\"__1 _b\"></span>a part<span class=\"__1 _b\"></span>e de<span class=\"__1 _3\"></span> l<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>prese<span class=\"__1 _b\"></span>ntes<span class=\"__1 _b\"></span> Cue<span class=\"__1 _b\"></span>ntas <span class=\"__1 _b\"></span>Anu<span class=\"__1 _b\"></span>ale<span class=\"__1 _3\"></span>s y <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>Inf<span class=\"__1 _b\"></span>orme<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>Gest<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>Con<span class=\"__1 _b\"></span>soli<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "33.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>PA<span class=\"__1 _3\"></span>GOS<span class=\"__1 _3\"></span> BA<span class=\"__1 _b\"></span>SADOS<span class=\"__1 _b\"></span> EN <span class=\"__1 _b\"></span>ACCI<span class=\"__1 _3\"></span>ONE<span class=\"__1 _b\"></span>S </span>Al<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>t\u00e9rm<span class=\"__1 _b\"></span>ino de<span class=\"__1 _3\"></span>l eje<span class=\"__1 _3\"></span>rci<span class=\"__1 _b\"></span>cio<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>2024<span class=\"__1 _b\"></span>, <span class=\"__1 _2\"></span>Ph<span class=\"__1 _b\"></span>arma<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>Ma<span class=\"__1 _3\"></span>r y las<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>soc<span class=\"__1 _b\"></span>ieda<span class=\"__1 _b\"></span>des del<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>Gru<span class=\"__1 _3\"></span>po cu<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>n con tr<span class=\"__1 _3\"></span>es<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>Pla<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s de Ent<span class=\"__1 _3\"></span>reg<span class=\"__1 _b\"></span>a de Acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _d\"></span>vige<span class=\"__1 _b\"></span>ntes<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>y <span class=\"__1 _8\"> </span>e<span class=\"__1 _3\"></span>je<span class=\"__1 _b\"></span>cuta<span class=\"__1 _b\"></span>dos,<span class=\"__1 _3\"></span> <span class=\"__1 _8\"> </span>de<span class=\"__1 _b\"></span>stin<span class=\"__1 _b\"></span>ados<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>a <span class=\"__1 _d\"></span>dire<span class=\"__1 _b\"></span>cti<span class=\"__1 _3\"></span>vo<span class=\"__1 _3\"></span>s <span class=\"__1 _d\"></span>y <span class=\"__1 _8\"> </span>em<span class=\"__1 _b\"></span>ple<span class=\"__1 _3\"></span>ado<span class=\"__1 _b\"></span>s <span class=\"__1 _8\"> </span>de<span class=\"__1 _b\"></span>l <span class=\"__1 _d\"> </span>Grupo<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>(e<span class=\"__1 _3\"></span>xcl<span class=\"__1 _b\"></span>uid<span class=\"__1 _3\"></span>os <span class=\"__1 _d\"></span>con<span class=\"__1 _b\"></span>seje<span class=\"__1 _3\"></span>ro<span class=\"__1 _b\"></span>s <span class=\"__1 _8\"> </span>de<span class=\"__1 _b\"></span> Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a <span class=\"__1 _10\"></span>Mar,<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>S.<span class=\"__1 _3\"></span>A.<span class=\"__1 _3\"></span>). <span class=\"__1 _9\"></span>Dic<span class=\"__1 _3\"></span>hos<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>plan<span class=\"__1 _b\"></span>es <span class=\"__1 _10\"></span>fue<span class=\"__1 _b\"></span>ron <span class=\"__1 _9\"></span>ejec<span class=\"__1 _3\"></span>uta<span class=\"__1 _3\"></span>dos<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>2022<span class=\"__1 _b\"></span>, <span class=\"__1 _10\"></span>202<span class=\"__1 _3\"></span>3 <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>20<span class=\"__1 _3\"></span>24<span class=\"__1 _3\"></span>, <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>se <span class=\"__1 _9\"></span>ofre<span class=\"__1 _b\"></span>cier<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>igua<span class=\"__1 _b\"></span>lda<span class=\"__1 _3\"></span>d <span class=\"__1 _10\"></span>de<span class=\"__1 _b\"></span> con<span class=\"__1 _b\"></span>dici<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> a tod<span class=\"__1 _b\"></span>os los e<span class=\"__1 _3\"></span>mp<span class=\"__1 _b\"></span>lea<span class=\"__1 _3\"></span>dos<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>y dir<span class=\"__1 _3\"></span>ect<span class=\"__1 _b\"></span>ivos<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de l<span class=\"__1 _3\"></span>as c<span class=\"__1 _b\"></span>ompa<span class=\"__1 _b\"></span>\u00f1\u00edas<span class=\"__1 _3\"></span> del<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>Grup<span class=\"__1 _b\"></span>o (ex<span class=\"__1 _3\"></span>clu<span class=\"__1 _b\"></span>idos<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>con<span class=\"__1 _3\"></span>se<span class=\"__1 _3\"></span>jer<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> de Ph<span class=\"__1 _b\"></span>arma<span class=\"__1 _b\"></span> Ma<span class=\"__1 _3\"></span>r, <span class=\"__1 _b\"></span>S.A.<span class=\"__1 _b\"></span>), co<span class=\"__1 _b\"></span>ntr<span class=\"__1 _3\"></span>ib<span class=\"__1 _3\"></span>uye<span class=\"__1 _b\"></span>ntes <span class=\"__1 _b\"></span>del<span class=\"__1 _b\"></span> Imp<span class=\"__1 _b\"></span>uest<span class=\"__1 _3\"></span>o s<span class=\"__1 _b\"></span>obre<span class=\"__1 _3\"></span> l<span class=\"__1 _3\"></span>a R<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span> de<span class=\"__1 _b\"></span> las<span class=\"__1 _3\"></span> pe<span class=\"__1 _b\"></span>rsona<span class=\"__1 _b\"></span>s f<span class=\"__1 _3\"></span>\u00edsi<span class=\"__1 _b\"></span>cas <span class=\"__1 _3\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>a 31<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>dicie<span class=\"__1 _b\"></span>mbre<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> 202<span class=\"__1 _b\"></span>1, 20<span class=\"__1 _3\"></span>22<span class=\"__1 _3\"></span> y <span class=\"__1 _3\"></span>20<span class=\"__1 _3\"></span>23<span class=\"__1 _3\"></span>, r<span class=\"__1 _3\"></span>esp<span class=\"__1 _b\"></span>ecti<span class=\"__1 _b\"></span>vame<span class=\"__1 _b\"></span>nte,<span class=\"__1 _b\"></span> tuvi<span class=\"__1 _b\"></span>eran<span class=\"__1 _b\"></span> una<span class=\"__1 _b\"></span> ant<span class=\"__1 _b\"></span>ig\u00fce<span class=\"__1 _b\"></span>dad <span class=\"__1 _b\"></span>m\u00edni<span class=\"__1 _b\"></span>ma d<span class=\"__1 _b\"></span>e se<span class=\"__1 _3\"></span>is <span class=\"__1 _b\"></span>mese<span class=\"__1 _3\"></span>s. <span class=\"__1 _b\"></span> A <span class=\"__1 _14\"></span>con<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>nu<span class=\"__1 _3\"></span>aci<span class=\"__1 _b\"></span>\u00f3n, <span class=\"__1 _14\"></span>se <span class=\"__1 _14\"></span>det<span class=\"__1 _b\"></span>alla<span class=\"__1 _b\"></span>n <span class=\"__1 _b\"></span>la<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>con<span class=\"__1 _b\"></span>dici<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>b<span class=\"__1 _3\"></span>\u00e1si<span class=\"__1 _b\"></span>cas <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>lo<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>re<span class=\"__1 _b\"></span>feri<span class=\"__1 _3\"></span>do<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>Pl<span class=\"__1 _b\"></span>ane<span class=\"__1 _3\"></span>s <span class=\"__1 _14\"></span>de <span class=\"__1 _14\"></span>Ent<span class=\"__1 _3\"></span>reg<span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>Acc<span class=\"__1 _3\"></span>io<span class=\"__1 _b\"></span>nes. <span class=\"__1 _14\"></span>Al<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>com<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>nzo<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span> cada eje<span class=\"__1 _b\"></span>rcici<span class=\"__1 _b\"></span>o, cada<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>una de<span class=\"__1 _3\"></span> las soci<span class=\"__1 _b\"></span>edad<span class=\"__1 _b\"></span>es del Grup<span class=\"__1 _3\"></span>o que<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>han dec<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>o acog<span class=\"__1 _3\"></span>ers<span class=\"__1 _b\"></span>e <span class=\"__1 _2\"></span>a los<span class=\"__1 _3\"></span> Plan<span class=\"__1 _3\"></span>es de Ent<span class=\"__1 _b\"></span>rega de<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>Accio<span class=\"__1 _b\"></span>nes <span class=\"__1 _2\"></span>ha<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>veni<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>faci<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>tand<span class=\"__1 _b\"></span>o <span class=\"__1 _9\"></span>al<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>Con<span class=\"__1 _3\"></span>sejo<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de Admi<span class=\"__1 _b\"></span>nistra<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>Ph<span class=\"__1 _b\"></span>arma<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>Mar <span class=\"__1 _2\"></span>una list<span class=\"__1 _b\"></span>a <span class=\"__1 _9\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>be<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>fi<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>rios de<span class=\"__1 _3\"></span>l <span class=\"__1 _b\"></span>Pla<span class=\"__1 _b\"></span>n -e<span class=\"__1 _b\"></span>s d<span class=\"__1 _3\"></span>eci<span class=\"__1 _b\"></span>r, <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>aque<span class=\"__1 _b\"></span>llo<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>em<span class=\"__1 _3\"></span>pl<span class=\"__1 _3\"></span>ea<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>re\u00fan<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span> l<span class=\"__1 _b\"></span>as <span class=\"__1 _b\"></span>con<span class=\"__1 _b\"></span>dici<span class=\"__1 _b\"></span>ones <span class=\"__1 _b\"></span>fi<span class=\"__1 _b\"></span>jada<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span> e<span class=\"__1 _b\"></span>l a<span class=\"__1 _b\"></span>cue<span class=\"__1 _3\"></span>rdo <span class=\"__1 _b\"></span>cor<span class=\"__1 _b\"></span>resp<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>di<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>te <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> la<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>Junt<span class=\"__1 _3\"></span>a Gen<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>l-. Asi<span class=\"__1 _3\"></span>mi<span class=\"__1 _3\"></span>smo<span class=\"__1 _b\"></span>, <span class=\"__1 _2\"></span>dad<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>qu<span class=\"__1 _3\"></span>e la par<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>cip<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _3\"></span>n en los ref<span class=\"__1 _b\"></span>erid<span class=\"__1 _b\"></span>os Plan<span class=\"__1 _b\"></span>es ha sido<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>volu<span class=\"__1 _b\"></span>ntar<span class=\"__1 _3\"></span>ia<span class=\"__1 _b\"></span>, <span class=\"__1 _2\"></span>\u00fani<span class=\"__1 _b\"></span>came<span class=\"__1 _b\"></span>nte se <span class=\"__1 _2\"></span>ha<span class=\"__1 _3\"></span>n <span class=\"__1 _2\"></span>in<span class=\"__1 _3\"></span>clu<span class=\"__1 _b\"></span>ido en <span class=\"__1 _2\"></span>dich<span class=\"__1 _b\"></span>as <span class=\"__1 _2\"></span>list<span class=\"__1 _b\"></span>as <span class=\"__1 _2\"></span>a <span class=\"__1 _2\"></span>aque<span class=\"__1 _b\"></span>llo<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>empl<span class=\"__1 _b\"></span>ead<span class=\"__1 _3\"></span>os y <span class=\"__1 _9\"></span>di<span class=\"__1 _b\"></span>recti<span class=\"__1 _b\"></span>vos <span class=\"__1 _2\"></span>qu<span class=\"__1 _3\"></span>e <span class=\"__1 _2\"></span>hub<span class=\"__1 _b\"></span>iera<span class=\"__1 _b\"></span>n <span class=\"__1 _9\"></span>d<span class=\"__1 _3\"></span>eci<span class=\"__1 _b\"></span>dido<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>par<span class=\"__1 _b\"></span>tici<span class=\"__1 _3\"></span>pa<span class=\"__1 _3\"></span>r <span class=\"__1 _2\"></span>y <span class=\"__1 _2\"></span>dest<span class=\"__1 _b\"></span>ina<span class=\"__1 _b\"></span>r pa<span class=\"__1 _3\"></span>rte<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de<span class=\"__1 _3\"></span> su salar<span class=\"__1 _3\"></span>io<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>a este<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>Plan<span class=\"__1 _b\"></span>, <span class=\"__1 _2\"></span>asig<span class=\"__1 _b\"></span>n\u00e1nd<span class=\"__1 _b\"></span>ose a cada be<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>fi<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>rio el mism<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>por<span class=\"__1 _b\"></span>centa<span class=\"__1 _b\"></span>je para<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>cal<span class=\"__1 _3\"></span>cul<span class=\"__1 _b\"></span>ar <span class=\"__1 _2\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>n\u00fam<span class=\"__1 _b\"></span>ero<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>accio<span class=\"__1 _b\"></span>nes <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>con<span class=\"__1 _3\"></span>ced<span class=\"__1 _b\"></span>er. <span class=\"__1 _b\"></span>A <span class=\"__1 _b\"></span>la<span class=\"__1 _b\"></span> vi<span class=\"__1 _b\"></span>sta <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>la<span class=\"__1 _b\"></span> r<span class=\"__1 _3\"></span>efe<span class=\"__1 _b\"></span>rida<span class=\"__1 _b\"></span> i<span class=\"__1 _b\"></span>nfor<span class=\"__1 _3\"></span>ma<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n, <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>Con<span class=\"__1 _b\"></span>sejo <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> A<span class=\"__1 _3\"></span>dm<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>istr<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>aco<span class=\"__1 _3\"></span>rd\u00f3<span class=\"__1 _b\"></span> q<span class=\"__1 _3\"></span>ue<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>dich<span class=\"__1 _3\"></span>os<span class=\"__1 _3\"></span> be<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>fi<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>rios <span class=\"__1 _8\"> </span>l<span class=\"__1 _b\"></span>es <span class=\"__1 _8\"> </span>fue<span class=\"__1 _3\"></span>ran<span class=\"__1 _b\"></span> <span class=\"__1 _a\"> </span>ent<span class=\"__1 _b\"></span>rega<span class=\"__1 _b\"></span>das, <span class=\"__1 _8\"> </span>p<span class=\"__1 _3\"></span>or <span class=\"__1 _8\"> </span>su<span class=\"__1 _b\"></span>s <span class=\"__1 _8\"> </span>respe<span class=\"__1 _b\"></span>cti<span class=\"__1 _3\"></span>va<span class=\"__1 _b\"></span>s <span class=\"__1 _a\"> </span>soc<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span>s <span class=\"__1 _8\"> </span>emp<span class=\"__1 _b\"></span>lead<span class=\"__1 _b\"></span>ora<span class=\"__1 _3\"></span>s, <span class=\"__1 _8\"> </span>ac<span class=\"__1 _b\"></span>cion<span class=\"__1 _b\"></span>es <span class=\"__1 _8\"> </span>por<span class=\"__1 _3\"></span> <span class=\"__1 _8\"> </span>val<span class=\"__1 _3\"></span>or <span class=\"__1 _8\"> </span>de<span class=\"__1 _b\"></span>l im<span class=\"__1 _b\"></span>porte<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span>ta<span class=\"__1 _3\"></span>ll<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>o en<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>las<span class=\"__1 _3\"></span> ref<span class=\"__1 _3\"></span>eri<span class=\"__1 _b\"></span>das li<span class=\"__1 _b\"></span>stas (<span class=\"__1 _3\"></span>im<span class=\"__1 _b\"></span>porte<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>qu<span class=\"__1 _3\"></span>e,<span class=\"__1 _3\"></span> en n<span class=\"__1 _3\"></span>in<span class=\"__1 _b\"></span>g\u00fan ca<span class=\"__1 _3\"></span>so,<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>pod<span class=\"__1 _b\"></span>\u00eda sup<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>r lo<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>12<span class=\"__1 _3\"></span>.0<span class=\"__1 _3\"></span>00 e<span class=\"__1 _3\"></span>uro<span class=\"__1 _b\"></span>s anua<span class=\"__1 _b\"></span>les po<span class=\"__1 _3\"></span>r b<span class=\"__1 _b\"></span>enef<span class=\"__1 _b\"></span>icia<span class=\"__1 _b\"></span>rio).<span class=\"__1 _b\"></span> El<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>n\u00fame<span class=\"__1 _b\"></span>ro <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>accio<span class=\"__1 _b\"></span>nes <span class=\"__1 _9\"></span>ent<span class=\"__1 _b\"></span>reg<span class=\"__1 _3\"></span>ado<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>cad<span class=\"__1 _b\"></span>a <span class=\"__1 _10\"></span>be<span class=\"__1 _3\"></span>nef<span class=\"__1 _b\"></span>icia<span class=\"__1 _b\"></span>rio <span class=\"__1 _9\"></span>en <span class=\"__1 _9\"></span>vir<span class=\"__1 _3\"></span>tu<span class=\"__1 _3\"></span>d <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>los<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>Plan<span class=\"__1 _b\"></span>es <span class=\"__1 _10\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>En<span class=\"__1 _b\"></span>treg<span class=\"__1 _3\"></span>a <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>Acci<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>es<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>el res<span class=\"__1 _3\"></span>ul<span class=\"__1 _3\"></span>ta<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span> <span class=\"__1 _8\"> </span>de<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>di<span class=\"__1 _3\"></span>vid<span class=\"__1 _b\"></span>ir <span class=\"__1 _d\"> </span>el <span class=\"__1 _d\"> </span>impor<span class=\"__1 _b\"></span>te <span class=\"__1 _8\"> </span>d<span class=\"__1 _b\"></span>el <span class=\"__1 _d\"> </span>sala<span class=\"__1 _3\"></span>rio<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>des<span class=\"__1 _b\"></span>tina<span class=\"__1 _b\"></span>do <span class=\"__1 _d\"> </span>al <span class=\"__1 _8\"> </span>co<span class=\"__1 _3\"></span>rre<span class=\"__1 _b\"></span>spon<span class=\"__1 _b\"></span>dien<span class=\"__1 _b\"></span>te <span class=\"__1 _d\"></span>Pla<span class=\"__1 _3\"></span>n <span class=\"__1 _d\"></span>entre<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>el <span class=\"__1 _d\"></span>val<span class=\"__1 _b\"></span>or <span class=\"__1 _8\"> </span>o<span class=\"__1 _3\"></span>tor<span class=\"__1 _b\"></span>gado<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>a <span class=\"__1 _d\"> </span>las acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s, y ap<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>cand<span class=\"__1 _3\"></span>o el<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>por<span class=\"__1 _3\"></span>cen<span class=\"__1 _b\"></span>taje d<span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> 100<span class=\"__1 _b\"></span>% (es dec<span class=\"__1 _3\"></span>ir,<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>en<span class=\"__1 _3\"></span>tre<span class=\"__1 _b\"></span>g\u00e1nd<span class=\"__1 _b\"></span>ose un<span class=\"__1 _3\"></span>a can<span class=\"__1 _b\"></span>tid<span class=\"__1 _3\"></span>ad de<span class=\"__1 _3\"></span> acci<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> equ<span class=\"__1 _3\"></span>iva<span class=\"__1 _b\"></span>len<span class=\"__1 _3\"></span>te a la<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>acci<span class=\"__1 _b\"></span>one<span class=\"__1 _3\"></span>s ad<span class=\"__1 _b\"></span>quir<span class=\"__1 _b\"></span>idas<span class=\"__1 _3\"></span> por e<span class=\"__1 _b\"></span>l ben<span class=\"__1 _b\"></span>efic<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span>rio<span class=\"__1 _b\"></span>). En t<span class=\"__1 _3\"></span>odo<span class=\"__1 _b\"></span>s los<span class=\"__1 _3\"></span> Pla<span class=\"__1 _b\"></span>nes,<span class=\"__1 _3\"></span> el va<span class=\"__1 _3\"></span>lo<span class=\"__1 _3\"></span>r oto<span class=\"__1 _b\"></span>rgad<span class=\"__1 _b\"></span>o a la<span class=\"__1 _3\"></span>s acci<span class=\"__1 _b\"></span>ones<span class=\"__1 _b\"></span> fue el<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>me<span class=\"__1 _3\"></span>no<span class=\"__1 _3\"></span>r de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>sig<span class=\"__1 _b\"></span>uie<span class=\"__1 _3\"></span>nte<span class=\"__1 _b\"></span>s: <span class=\"__1 _b\"></span>a) <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>corre<span class=\"__1 _b\"></span>spo<span class=\"__1 _3\"></span>ndi<span class=\"__1 _b\"></span>ent<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>ca<span class=\"__1 _3\"></span>mbi<span class=\"__1 _3\"></span>o <span class=\"__1 _b\"></span>medi<span class=\"__1 _b\"></span>o <span class=\"__1 _3\"></span>pon<span class=\"__1 _b\"></span>dera<span class=\"__1 _b\"></span>do <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>acci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>Phar<span class=\"__1 _b\"></span>ma <span class=\"__1 _b\"></span>Mar <span class=\"__1 _b\"></span>en<span class=\"__1 _b\"></span> e<span class=\"__1 _3\"></span>l <span class=\"__1 _b\"></span>merc<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>o con<span class=\"__1 _b\"></span>tinu<span class=\"__1 _b\"></span>o <span class=\"__1 _10\"></span>en <span class=\"__1 _9\"></span>la <span class=\"__1 _10\"></span>fe<span class=\"__1 _3\"></span>cha<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>eje<span class=\"__1 _b\"></span>cuci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>del<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>Pla<span class=\"__1 _3\"></span>n;<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>o <span class=\"__1 _10\"></span>b)<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>el <span class=\"__1 _9\"></span>cor<span class=\"__1 _b\"></span>respo<span class=\"__1 _b\"></span>ndie<span class=\"__1 _b\"></span>nte <span class=\"__1 _9\"></span>al <span class=\"__1 _9\"></span>camb<span class=\"__1 _3\"></span>io<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>me<span class=\"__1 _b\"></span>dio <span class=\"__1 _9\"></span>simp<span class=\"__1 _b\"></span>le <span class=\"__1 _9\"></span>de <span class=\"__1 _10\"></span>lo<span class=\"__1 _3\"></span>s <span class=\"__1 _9\"></span>camb<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>s me<span class=\"__1 _3\"></span>di<span class=\"__1 _3\"></span>os <span class=\"__1 _d\"></span>po<span class=\"__1 _b\"></span>nder<span class=\"__1 _3\"></span>ado<span class=\"__1 _b\"></span>s <span class=\"__1 _8\"> </span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _d\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>acci\u00f3<span class=\"__1 _b\"></span>n <span class=\"__1 _d\"> </span>de <span class=\"__1 _d\"></span>Pha<span class=\"__1 _b\"></span>rma <span class=\"__1 _d\"></span>Ma<span class=\"__1 _3\"></span>r <span class=\"__1 _d\"></span>en <span class=\"__1 _d\"></span>el<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>merca<span class=\"__1 _b\"></span>do <span class=\"__1 _d\"></span>con<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>nu<span class=\"__1 _3\"></span>o <span class=\"__1 _d\"></span>del<span class=\"__1 _b\"></span> <span class=\"__1 _8\"> </span>me<span class=\"__1 _3\"></span>s <span class=\"__1 _d\"></span>ant<span class=\"__1 _3\"></span>eri<span class=\"__1 _b\"></span>or <span class=\"__1 _d\"></span>a <span class=\"__1 _d\"></span>la <span class=\"__1 _d\"></span>fec<span class=\"__1 _3\"></span>ha<span class=\"__1 _3\"></span> <span class=\"__1 _d\"></span>de eje<span class=\"__1 _b\"></span>cuci<span class=\"__1 _b\"></span>\u00f3n. Lo<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span>rech<span class=\"__1 _b\"></span>os pol<span class=\"__1 _3\"></span>\u00edti<span class=\"__1 _b\"></span>cos y <span class=\"__1 _2\"></span>ec<span class=\"__1 _b\"></span>on\u00f3m<span class=\"__1 _b\"></span>icos de las acci<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>en<span class=\"__1 _b\"></span>treg<span class=\"__1 _3\"></span>ada<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>cor<span class=\"__1 _b\"></span>resp<span class=\"__1 _b\"></span>onde<span class=\"__1 _b\"></span>n <span class=\"__1 _2\"></span>al bene<span class=\"__1 _b\"></span>fici<span class=\"__1 _b\"></span>ario<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de<span class=\"__1 _3\"></span>sde<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>la<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>fec<span class=\"__1 _b\"></span>ha de<span class=\"__1 _3\"></span> l<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>ent<span class=\"__1 _b\"></span>rega<span class=\"__1 _b\"></span> efe<span class=\"__1 _b\"></span>ctiv<span class=\"__1 _3\"></span>a<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> la<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>ac<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span>nes,<span class=\"__1 _3\"></span> s<span class=\"__1 _3\"></span>i <span class=\"__1 _3\"></span>bi<span class=\"__1 _b\"></span>en <span class=\"__1 _3\"></span>sob<span class=\"__1 _b\"></span>re d<span class=\"__1 _b\"></span>ich<span class=\"__1 _b\"></span>as a<span class=\"__1 _b\"></span>ccion<span class=\"__1 _b\"></span>es <span class=\"__1 _3\"></span>se<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span>blec<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>sist<span class=\"__1 _b\"></span>ema <span class=\"__1 _b\"></span>de i<span class=\"__1 _b\"></span>nmov<span class=\"__1 _3\"></span>il<span class=\"__1 _b\"></span>izaci<span class=\"__1 _b\"></span>\u00f3n du<span class=\"__1 _3\"></span>ran<span class=\"__1 _b\"></span>te <span class=\"__1 _10\"></span>tres <span class=\"__1 _9\"></span>a\u00f1os <span class=\"__1 _10\"></span>(pe<span class=\"__1 _b\"></span>riod<span class=\"__1 _b\"></span>o <span class=\"__1 _c\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>fi<span class=\"__1 _b\"></span>deli<span class=\"__1 _b\"></span>zaci<span class=\"__1 _3\"></span>\u00f3n)<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>desd<span class=\"__1 _3\"></span>e <span class=\"__1 _10\"></span>la <span class=\"__1 _10\"></span>refe<span class=\"__1 _b\"></span>rida<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>fech<span class=\"__1 _b\"></span>a; <span class=\"__1 _10\"></span>no <span class=\"__1 _10\"></span>obst<span class=\"__1 _b\"></span>ante<span class=\"__1 _b\"></span>, <span class=\"__1 _c\"></span>sin <span class=\"__1 _10\"></span>pe<span class=\"__1 _3\"></span>rju<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>o <span class=\"__1 _c\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>l<span class=\"__1 _2\"></span>o <span class=\"__1 _10\"></span>ant<span class=\"__1 _3\"></span>eri<span class=\"__1 _b\"></span>or, tra<span class=\"__1 _b\"></span>nscu<span class=\"__1 _b\"></span>rrido<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>un<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>a\u00f1o <span class=\"__1 _10\"></span>y <span class=\"__1 _d\"></span>sei<span class=\"__1 _b\"></span>s <span class=\"__1 _d\"></span>me<span class=\"__1 _b\"></span>ses <span class=\"__1 _c\"></span>desd<span class=\"__1 _b\"></span>e <span class=\"__1 _c\"></span>la <span class=\"__1 _c\"></span>ent<span class=\"__1 _3\"></span>reg<span class=\"__1 _b\"></span>a <span class=\"__1 _d\"></span>e<span class=\"__1 _3\"></span>fect<span class=\"__1 _b\"></span>iva <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>las <span class=\"__1 _c\"></span>acci<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span>, <span class=\"__1 _c\"></span>se <span class=\"__1 _10\"></span>desb<span class=\"__1 _3\"></span>lo<span class=\"__1 _3\"></span>qu<span class=\"__1 _3\"></span>ea<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>el <span class=\"__1 _c\"></span>n\u00fame<span class=\"__1 _b\"></span>ro <span class=\"__1 _c\"></span>de acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s qu<span class=\"__1 _b\"></span>e res<span class=\"__1 _b\"></span>ulte<span class=\"__1 _b\"></span> de di<span class=\"__1 _b\"></span>vidi<span class=\"__1 _b\"></span>r el t<span class=\"__1 _b\"></span>otal<span class=\"__1 _b\"></span> de a<span class=\"__1 _3\"></span>cci<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>es e<span class=\"__1 _b\"></span>ntre<span class=\"__1 _b\"></span>gada<span class=\"__1 _b\"></span>s ent<span class=\"__1 _3\"></span>re d<span class=\"__1 _b\"></span>os. L<span class=\"__1 _3\"></span>a e<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>reg<span class=\"__1 _b\"></span>a de<span class=\"__1 _b\"></span> aque<span class=\"__1 _b\"></span>lla<span class=\"__1 _3\"></span>s acc<span class=\"__1 _3\"></span>io<span class=\"__1 _b\"></span>nes qu<span class=\"__1 _b\"></span>e de<span class=\"__1 _3\"></span>be<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>perm<span class=\"__1 _b\"></span>anece<span class=\"__1 _b\"></span>r i<span class=\"__1 _b\"></span>nmovi<span class=\"__1 _b\"></span>liz<span class=\"__1 _3\"></span>ada<span class=\"__1 _b\"></span>s du<span class=\"__1 _b\"></span>rant<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>todo<span class=\"__1 _b\"></span> el<span class=\"__1 _b\"></span> pe<span class=\"__1 _b\"></span>riod<span class=\"__1 _b\"></span>o de<span class=\"__1 _b\"></span> fi<span class=\"__1 _b\"></span>deli<span class=\"__1 _b\"></span>zaci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span> s<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>some<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span> a<span class=\"__1 _b\"></span> con<span class=\"__1 _3\"></span>di<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n r<span class=\"__1 _3\"></span>eso<span class=\"__1 _b\"></span>luto<span class=\"__1 _b\"></span>ria,<span class=\"__1 _b\"></span> qu<span class=\"__1 _3\"></span>e<span class=\"__1 _3\"></span> se en<span class=\"__1 _b\"></span>tie<span class=\"__1 _3\"></span>nde<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>cum<span class=\"__1 _b\"></span>pli<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span> en cas<span class=\"__1 _3\"></span>o de<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>baj<span class=\"__1 _3\"></span>a vo<span class=\"__1 _b\"></span>lunt<span class=\"__1 _b\"></span>aria<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>del<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>be<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>fi<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>rio o d<span class=\"__1 _3\"></span>e de<span class=\"__1 _3\"></span>spi<span class=\"__1 _b\"></span>do pro<span class=\"__1 _b\"></span>ced<span class=\"__1 _3\"></span>ent<span class=\"__1 _b\"></span>e del<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>mis<span class=\"__1 _3\"></span>mo<span class=\"__1 _3\"></span>. En<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>caso<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>exti<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _b\"></span>del<span class=\"__1 _b\"></span> co<span class=\"__1 _b\"></span>ntra<span class=\"__1 _b\"></span>to <span class=\"__1 _b\"></span>labo<span class=\"__1 _b\"></span>ral <span class=\"__1 _b\"></span>po<span class=\"__1 _3\"></span>r <span class=\"__1 _b\"></span>una<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>causa<span class=\"__1 _b\"></span> d<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>inta<span class=\"__1 _b\"></span> de<span class=\"__1 _b\"></span> l<span class=\"__1 _b\"></span>as <span class=\"__1 _b\"></span>dos <span class=\"__1 _b\"></span>ant<span class=\"__1 _3\"></span>eri<span class=\"__1 _b\"></span>ores <span class=\"__1 _b\"></span>se<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>enti<span class=\"__1 _b\"></span>ende<span class=\"__1 _b\"></span> cu<span class=\"__1 _b\"></span>mpl<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>o <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>per<span class=\"__1 _b\"></span>iodo <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> fi<span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>zaci\u00f3<span class=\"__1 _b\"></span>n. 33.1<span class=\"ls0_1\"> E<span class=\"__1 _3\"></span>je<span class=\"__1 _3\"></span>rc<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>o <span class=\"__1 _19\"> </span>20<span class=\"__1 _b\"></span>21 <span class=\"__1 _19\"> </span>(<span class=\"__1 _3\"></span>Pl<span class=\"__1 _3\"></span>an <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>Ent<span class=\"__1 _3\"></span>re<span class=\"__1 _3\"></span>ga <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>Acci<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>es<span class=\"__1 _3\"></span> <span class=\"__1 _19\"> </span>a<span class=\"__1 _3\"></span>pr<span class=\"__1 _b\"></span>obado<span class=\"__1 _3\"></span> <span class=\"__1 _7\"> </span>por <span class=\"__1 _7\"> </span>la <span class=\"__1 _7\"> </span>Junt<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"> </span>Ge<span class=\"__1 _3\"></span>ner<span class=\"__1 _b\"></span>al <span class=\"__1 _7\"> </span>Ordin<span class=\"__1 _3\"></span>ar<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span> <span class=\"__1 _19\"> </span>de<span class=\"__1 _b\"></span> </span>Acc<span class=\"__1 _b\"></span>ioni<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span>s de<span class=\"__1 _3\"></span> 1<span class=\"__1 _3\"></span>8 <span class=\"__1 _b\"></span>de j<span class=\"__1 _3\"></span>uni<span class=\"__1 _b\"></span>o d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>20<span class=\"__1 _3\"></span>20)<span class=\"__1 _b\"></span> La<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>Jun<span class=\"__1 _3\"></span>ta <span class=\"__1 _14\"></span>Gener<span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>Acci<span class=\"__1 _b\"></span>onist<span class=\"__1 _b\"></span>as <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>P<span class=\"__1 _b\"></span>harm<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>Ma<span class=\"__1 _b\"></span>r, <span class=\"__1 _b\"></span>S.A<span class=\"__1 _b\"></span>. <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>18 <span class=\"__1 _14\"></span>de <span class=\"__1 _b\"></span>jun<span class=\"__1 _b\"></span>io <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>20<span class=\"__1 _b\"></span>20 <span class=\"__1 _b\"></span>apr<span class=\"__1 _3\"></span>ob<span class=\"__1 _3\"></span>\u00f3 <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>n<span class=\"__1 _3\"></span>ue<span class=\"__1 _3\"></span>vo <span class=\"__1 _b\"></span>P<span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>En<span class=\"__1 _b\"></span>treg<span class=\"__1 _3\"></span>a Gra<span class=\"__1 _3\"></span>tu<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>Accio<span class=\"__1 _b\"></span>nes <span class=\"__1 _b\"></span>que<span class=\"__1 _3\"></span> s<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>ejecu<span class=\"__1 _b\"></span>t\u00f3 <span class=\"__1 _b\"></span>en <span class=\"__1 _3\"></span>ab<span class=\"__1 _3\"></span>ril<span class=\"__1 _b\"></span> de<span class=\"__1 _b\"></span> 202<span class=\"__1 _b\"></span>1. <span class=\"__1 _b\"></span>Para <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>ejec<span class=\"__1 _3\"></span>uci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>mis<span class=\"__1 _3\"></span>mo<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>l Gr<span class=\"__1 _b\"></span>upo <span class=\"__1 _b\"></span>acord<span class=\"__1 _b\"></span>\u00f3 d<span class=\"__1 _b\"></span>esti<span class=\"__1 _b\"></span>nar <span class=\"__1 _b\"></span>un m\u00e1<span class=\"__1 _3\"></span>xim<span class=\"__1 _b\"></span>o de<span class=\"__1 _b\"></span> 500<span class=\"__1 _b\"></span>.000<span class=\"__1 _b\"></span> acci<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> su <span class=\"__1 _3\"></span>au<span class=\"__1 _3\"></span>to<span class=\"__1 _b\"></span>carte<span class=\"__1 _3\"></span>ra.<span class=\"__1 _b\"></span> En<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>eje<span class=\"__1 _3\"></span>cuci<span class=\"__1 _b\"></span>\u00f3n de <span class=\"__1 _2\"></span>est<span class=\"__1 _b\"></span>e <span class=\"__1 _2\"></span>Pla<span class=\"__1 _b\"></span>n <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>adju<span class=\"__1 _b\"></span>dica<span class=\"__1 _3\"></span>ron<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>202<span class=\"__1 _b\"></span>1 <span class=\"__1 _2\"></span>un <span class=\"__1 _2\"></span>tota<span class=\"__1 _b\"></span>l <span class=\"__1 _2\"></span>de 8.0<span class=\"__1 _3\"></span>26 accio<span class=\"__1 _b\"></span>nes a <span class=\"__1 _2\"></span>183 ben<span class=\"__1 _3\"></span>efi<span class=\"__1 _b\"></span>ciar<span class=\"__1 _b\"></span>ios a <span class=\"__1 _2\"></span>un preci<span class=\"__1 _b\"></span>o po<span class=\"__1 _3\"></span>r a<span class=\"__1 _b\"></span>cci\u00f3n<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>103,<span class=\"__1 _b\"></span>0164<span class=\"__1 _b\"></span> eur<span class=\"__1 _b\"></span>os<span class=\"__1 _22\"> </span>En<span class=\"__1 _3\"></span> 2<span class=\"__1 _3\"></span>02<span class=\"__1 _3\"></span>2 s<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>bera<span class=\"__1 _3\"></span>ron<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>est<span class=\"__1 _b\"></span>e Pl<span class=\"__1 _b\"></span>an u<span class=\"__1 _b\"></span>n to<span class=\"__1 _b\"></span>tal <span class=\"__1 _b\"></span>de 3<span class=\"__1 _b\"></span>.538<span class=\"__1 _b\"></span> accio<span class=\"__1 _b\"></span>nes En<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>2024<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>se <span class=\"__1 _10\"></span>han <span class=\"__1 _10\"></span>can<span class=\"__1 _b\"></span>cela<span class=\"__1 _b\"></span>do <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>este<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>Pla<span class=\"__1 _b\"></span>n <span class=\"__1 _c\"></span>un <span class=\"__1 _10\"></span>to<span class=\"__1 _3\"></span>ta<span class=\"__1 _3\"></span>l <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>1.5<span class=\"__1 _3\"></span>50<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s, <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>la<span class=\"__1 _b\"></span>s <span class=\"__1 _c\"></span>cua<span class=\"__1 _b\"></span>les<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>47<span class=\"__1 _3\"></span>5 <span class=\"__1 _10\"></span>cor<span class=\"__1 _b\"></span>resp<span class=\"__1 _b\"></span>onde<span class=\"__1 _b\"></span>n <span class=\"__1 _c\"></span>a <span class=\"__1 _10\"></span>las<span class=\"__1 _b\"></span> acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>com<span class=\"__1 _b\"></span>prad<span class=\"__1 _3\"></span>as <span class=\"__1 _3\"></span>po<span class=\"__1 _b\"></span>r lo<span class=\"__1 _b\"></span>s e<span class=\"__1 _3\"></span>mpl<span class=\"__1 _b\"></span>ead<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>y di<span class=\"__1 _3\"></span>rect<span class=\"__1 _b\"></span>ivo<span class=\"__1 _b\"></span>s y <span class=\"__1 _3\"></span>1.<span class=\"__1 _b\"></span>075 <span class=\"__1 _b\"></span>fuer<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span> ap<span class=\"__1 _b\"></span>orta<span class=\"__1 _b\"></span>das p<span class=\"__1 _b\"></span>or el<span class=\"__1 _b\"></span> Gru<span class=\"__1 _b\"></span>po.<span class=\"__1 _3\"></span> En<span class=\"__1 _3\"></span> m<span class=\"__1 _3\"></span>ayo<span class=\"__1 _b\"></span> de 2<span class=\"__1 _b\"></span>024 <span class=\"__1 _b\"></span>este <span class=\"__1 _b\"></span>Plan<span class=\"__1 _3\"></span> ha<span class=\"__1 _3\"></span> l<span class=\"__1 _3\"></span>le<span class=\"__1 _b\"></span>gado <span class=\"__1 _b\"></span>a su <span class=\"__1 _b\"></span>venci<span class=\"__1 _b\"></span>mie<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>o a<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>hab<span class=\"__1 _b\"></span>er t<span class=\"__1 _b\"></span>ranscu<span class=\"__1 _b\"></span>rrid<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>el<span class=\"__1 _3\"></span> p<span class=\"__1 _3\"></span>eri<span class=\"__1 _b\"></span>odo <span class=\"__1 _b\"></span>de f<span class=\"__1 _b\"></span>idel<span class=\"__1 _3\"></span>iza<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>tre<span class=\"__1 _b\"></span>s<span class=\"__1 _2\"></span> a\u00f1<span class=\"__1 _3\"></span>os,<span class=\"__1 _b\"></span> desb<span class=\"__1 _b\"></span>loq<span class=\"__1 _3\"></span>ue\u00e1<span class=\"__1 _b\"></span>ndo<span class=\"__1 _3\"></span>se <span class=\"__1 _3\"></span>la<span class=\"__1 _b\"></span>s ac<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span>nes q<span class=\"__1 _b\"></span>ue p<span class=\"__1 _b\"></span>erma<span class=\"__1 _b\"></span>nec\u00eda<span class=\"__1 _b\"></span>n i<span class=\"__1 _b\"></span>nmo<span class=\"__1 _3\"></span>vil<span class=\"__1 _b\"></span>izad<span class=\"__1 _b\"></span>as. S<span class=\"__1 _b\"></span>e l<span class=\"__1 _3\"></span>ib<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>ron <span class=\"__1 _3\"></span>un<span class=\"__1 _3\"></span> to<span class=\"__1 _b\"></span>tal<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> 2.9<span class=\"__1 _b\"></span>38 a<span class=\"__1 _b\"></span>ccion<span class=\"__1 _b\"></span>es. 33.2<span class=\"ls0_1\"> E<span class=\"__1 _3\"></span>je<span class=\"__1 _3\"></span>rc<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>o <span class=\"__1 _19\"> </span>20<span class=\"__1 _b\"></span>22 <span class=\"__1 _19\"> </span>(<span class=\"__1 _3\"></span>Pl<span class=\"__1 _3\"></span>an <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>Ent<span class=\"__1 _3\"></span>re<span class=\"__1 _3\"></span>ga <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>Acci<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span>es<span class=\"__1 _3\"></span> <span class=\"__1 _19\"> </span>a<span class=\"__1 _3\"></span>pr<span class=\"__1 _b\"></span>obado<span class=\"__1 _3\"></span> <span class=\"__1 _7\"> </span>por <span class=\"__1 _7\"> </span>la <span class=\"__1 _7\"> </span>Junt<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"> </span>Ge<span class=\"__1 _3\"></span>ner<span class=\"__1 _b\"></span>al <span class=\"__1 _7\"> </span>Ordin<span class=\"__1 _3\"></span>ar<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span> <span class=\"__1 _19\"> </span>de<span class=\"__1 _b\"></span> </span>Acc<span class=\"__1 _b\"></span>ioni<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span>s de<span class=\"__1 _3\"></span> 1<span class=\"__1 _3\"></span>5 <span class=\"__1 _b\"></span>de a<span class=\"__1 _3\"></span>br<span class=\"__1 _3\"></span>il <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>20<span class=\"__1 _3\"></span>21) La<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>Junt<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>Gen<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>l <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>Acci<span class=\"__1 _b\"></span>onist<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>Phar<span class=\"__1 _b\"></span>ma <span class=\"__1 _b\"></span>Mar,<span class=\"__1 _b\"></span> S<span class=\"__1 _b\"></span>.A. <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>15<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>abri<span class=\"__1 _b\"></span>l <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>2021 <span class=\"__1 _b\"></span>ap<span class=\"__1 _b\"></span>rob\u00f3 <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>nu<span class=\"__1 _b\"></span>evo <span class=\"__1 _b\"></span>Pl<span class=\"__1 _3\"></span>an <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>Ent<span class=\"__1 _b\"></span>rega<span class=\"__1 _b\"></span> Gra<span class=\"__1 _3\"></span>tu<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>a de Acci<span class=\"__1 _b\"></span>one<span class=\"__1 _3\"></span>s que<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>se eje<span class=\"__1 _3\"></span>cut<span class=\"__1 _b\"></span>\u00f3 <span class=\"__1 _2\"></span>en ma<span class=\"__1 _3\"></span>yo de<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>20<span class=\"__1 _3\"></span>22<span class=\"__1 _3\"></span>. Pa<span class=\"__1 _b\"></span>ra la ejecu<span class=\"__1 _b\"></span>ci\u00f3<span class=\"__1 _b\"></span>n <span class=\"__1 _2\"></span>del<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>mis<span class=\"__1 _3\"></span>mo <span class=\"__1 _2\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>Grup<span class=\"__1 _3\"></span>o acord<span class=\"__1 _b\"></span>\u00f3 <span class=\"__1 _2\"></span>de<span class=\"__1 _b\"></span>stin<span class=\"__1 _b\"></span>ar un<span class=\"__1 _3\"></span> m<span class=\"__1 _3\"></span>\u00e1xi<span class=\"__1 _b\"></span>mo d<span class=\"__1 _b\"></span>e 41<span class=\"__1 _b\"></span>.000<span class=\"__1 _b\"></span> acci<span class=\"__1 _b\"></span>ones <span class=\"__1 _b\"></span>de s<span class=\"__1 _3\"></span>u <span class=\"__1 _3\"></span>au<span class=\"__1 _3\"></span>toc<span class=\"__1 _3\"></span>ar<span class=\"__1 _b\"></span>tera<span class=\"__1 _3\"></span>. En<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>eje<span class=\"__1 _3\"></span>cuci<span class=\"__1 _b\"></span>\u00f3n de <span class=\"__1 _2\"></span>est<span class=\"__1 _b\"></span>e <span class=\"__1 _2\"></span>Pla<span class=\"__1 _b\"></span>n <span class=\"__1 _2\"></span>se <span class=\"__1 _2\"></span>adju<span class=\"__1 _b\"></span>dica<span class=\"__1 _3\"></span>ron<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>202<span class=\"__1 _b\"></span>2 <span class=\"__1 _2\"></span>un <span class=\"__1 _2\"></span>tota<span class=\"__1 _b\"></span>l <span class=\"__1 _2\"></span>de 8.2<span class=\"__1 _3\"></span>44 accio<span class=\"__1 _b\"></span>nes a <span class=\"__1 _2\"></span>167 ben<span class=\"__1 _3\"></span>efi<span class=\"__1 _b\"></span>ciar<span class=\"__1 _b\"></span>ios a <span class=\"__1 _2\"></span>un preci<span class=\"__1 _b\"></span>o po<span class=\"__1 _3\"></span>r a<span class=\"__1 _b\"></span>cci\u00f3n<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>71,5<span class=\"__1 _b\"></span>923 <span class=\"__1 _b\"></span>euro<span class=\"__1 _3\"></span>s. En<span class=\"__1 _3\"></span> 2<span class=\"__1 _3\"></span>02<span class=\"__1 _3\"></span>3 s<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>bera<span class=\"__1 _3\"></span>ron<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>est<span class=\"__1 _b\"></span>e pl<span class=\"__1 _b\"></span>an 3<span class=\"__1 _b\"></span>.694<span class=\"__1 _b\"></span> acci<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span>. En<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>2024<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>se <span class=\"__1 _10\"></span>han <span class=\"__1 _10\"></span>can<span class=\"__1 _b\"></span>cela<span class=\"__1 _b\"></span>do <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>este<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>Pla<span class=\"__1 _b\"></span>n <span class=\"__1 _c\"></span>un <span class=\"__1 _10\"></span>to<span class=\"__1 _3\"></span>ta<span class=\"__1 _3\"></span>l <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>1.0<span class=\"__1 _b\"></span>82 <span class=\"__1 _10\"></span>acci<span class=\"__1 _b\"></span>ones,<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>de <span class=\"__1 _10\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>cua<span class=\"__1 _b\"></span>les<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>428 <span class=\"__1 _10\"></span>co<span class=\"__1 _3\"></span>rre<span class=\"__1 _b\"></span>spon<span class=\"__1 _b\"></span>den <span class=\"__1 _10\"></span>a <span class=\"__1 _10\"></span>las<span class=\"__1 _b\"></span> acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>com<span class=\"__1 _b\"></span>prad<span class=\"__1 _3\"></span>as <span class=\"__1 _3\"></span>po<span class=\"__1 _b\"></span>r lo<span class=\"__1 _b\"></span>s e<span class=\"__1 _3\"></span>mpl<span class=\"__1 _b\"></span>ead<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>y di<span class=\"__1 _3\"></span>rect<span class=\"__1 _b\"></span>ivo<span class=\"__1 _b\"></span>s, y<span class=\"__1 _3\"></span> 6<span class=\"__1 _b\"></span>54 f<span class=\"__1 _b\"></span>uero<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>apo<span class=\"__1 _b\"></span>rtad<span class=\"__1 _b\"></span>as po<span class=\"__1 _b\"></span>r el <span class=\"__1 _b\"></span>Grup<span class=\"__1 _b\"></span>o. A <span class=\"__1 _3\"></span>31<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> di<span class=\"__1 _3\"></span>cie<span class=\"__1 _b\"></span>mbre<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e 2<span class=\"__1 _b\"></span>024 h<span class=\"__1 _b\"></span>ay 3<span class=\"__1 _b\"></span>.468<span class=\"__1 _b\"></span> acci<span class=\"__1 _b\"></span>ones <span class=\"__1 _b\"></span>que <span class=\"__1 _b\"></span>a\u00fan<span class=\"__1 _b\"></span> no <span class=\"__1 _b\"></span>han <span class=\"__1 _b\"></span>sido<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>eve<span class=\"__1 _b\"></span>ngad<span class=\"__1 _b\"></span>as. 33.3<span class=\"ls0_1\"> E<span class=\"__1 _3\"></span>je<span class=\"__1 _3\"></span>rc<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>o <span class=\"__1 _19\"> </span><span class=\"ls2\">202</span>3 <span class=\"__1 _7\"> </span>(Pla<span class=\"__1 _b\"></span>n <span class=\"__1 _19\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _7\"> </span>Entr<span class=\"__1 _3\"></span>ega<span class=\"__1 _b\"></span> <span class=\"__1 _19\"> </span>de <span class=\"__1 _7\"> </span>Acci<span class=\"__1 _b\"></span>ones<span class=\"__1 _b\"></span> <span class=\"__1 _19\"> </span>ap<span class=\"__1 _b\"></span>roba<span class=\"__1 _3\"></span>do <span class=\"__1 _7\"> </span>por <span class=\"__1 _7\"> </span>la <span class=\"__1 _19\"> </span>J<span class=\"__1 _b\"></span>unta<span class=\"__1 _3\"></span> <span class=\"__1 _7\"> </span>Gene<span class=\"__1 _b\"></span>ral <span class=\"__1 _7\"> </span>Ordi<span class=\"__1 _b\"></span>nari<span class=\"__1 _b\"></span>a <span class=\"__1 _19\"> </span>de<span class=\"__1 _b\"></span> </span>Acc<span class=\"__1 _b\"></span>ioni<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span>s de<span class=\"__1 _3\"></span> 2<span class=\"__1 _3\"></span>9 <span class=\"__1 _b\"></span>de j<span class=\"__1 _3\"></span>uni<span class=\"__1 _b\"></span>o d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>20<span class=\"__1 _3\"></span>22) <span class=\"__1 _b\"></span> La<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>Jun<span class=\"__1 _3\"></span>ta <span class=\"__1 _14\"></span>Gener<span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>Acci<span class=\"__1 _b\"></span>onist<span class=\"__1 _b\"></span>as <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>P<span class=\"__1 _b\"></span>harm<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>Ma<span class=\"__1 _b\"></span>r, <span class=\"__1 _b\"></span>S.A<span class=\"__1 _b\"></span>. <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>29 <span class=\"__1 _14\"></span>de <span class=\"__1 _b\"></span>jun<span class=\"__1 _b\"></span>io <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>20<span class=\"__1 _b\"></span>22 <span class=\"__1 _b\"></span>apr<span class=\"__1 _3\"></span>ob<span class=\"__1 _3\"></span>\u00f3 <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>n<span class=\"__1 _3\"></span>ue<span class=\"__1 _3\"></span>vo <span class=\"__1 _b\"></span>P<span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>En<span class=\"__1 _b\"></span>treg<span class=\"__1 _3\"></span>a Gra<span class=\"__1 _3\"></span>tu<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>Accio<span class=\"__1 _b\"></span>nes <span class=\"__1 _b\"></span>que<span class=\"__1 _3\"></span> s<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>ejecu<span class=\"__1 _b\"></span>t\u00f3 <span class=\"__1 _b\"></span>en <span class=\"__1 _3\"></span>ab<span class=\"__1 _3\"></span>ril<span class=\"__1 _b\"></span> de<span class=\"__1 _b\"></span> 202<span class=\"__1 _b\"></span>3. <span class=\"__1 _b\"></span>Para <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>ejec<span class=\"__1 _3\"></span>uci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>mis<span class=\"__1 _3\"></span>mo <span class=\"__1 _b\"></span>el G<span class=\"__1 _3\"></span>rup<span class=\"__1 _b\"></span>o a<span class=\"__1 _3\"></span>cord<span class=\"__1 _b\"></span>\u00f3 d<span class=\"__1 _b\"></span>esti<span class=\"__1 _b\"></span>nar <span class=\"__1 _b\"></span>un m\u00e1<span class=\"__1 _3\"></span>xim<span class=\"__1 _b\"></span>o de<span class=\"__1 _b\"></span> 41.<span class=\"__1 _b\"></span>000 <span class=\"__1 _b\"></span>accio<span class=\"__1 _b\"></span>nes<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> su <span class=\"__1 _3\"></span>au<span class=\"__1 _3\"></span>toc<span class=\"__1 _3\"></span>art<span class=\"__1 _b\"></span>era<span class=\"__1 _3\"></span>. En<span class=\"__1 _3\"></span> ejec<span class=\"__1 _3\"></span>uci<span class=\"__1 _b\"></span>\u00f3n de<span class=\"__1 _3\"></span> este<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>Pl<span class=\"__1 _3\"></span>an<span class=\"__1 _3\"></span> se ad<span class=\"__1 _b\"></span>judi<span class=\"__1 _b\"></span>caron<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>en 2<span class=\"__1 _3\"></span>02<span class=\"__1 _3\"></span>3 un<span class=\"__1 _3\"></span> tot<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span> de 15<span class=\"__1 _b\"></span>.634<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>acci<span class=\"__1 _b\"></span>one<span class=\"__1 _3\"></span>s a 17<span class=\"__1 _3\"></span>7 be<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>fi<span class=\"__1 _3\"></span>cia<span class=\"__1 _b\"></span>rios a<span class=\"__1 _3\"></span> un pr<span class=\"__1 _3\"></span>eci<span class=\"__1 _b\"></span>o po<span class=\"__1 _3\"></span>r a<span class=\"__1 _b\"></span>cci\u00f3n<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>42,2<span class=\"__1 _b\"></span>623 <span class=\"__1 _b\"></span>euro<span class=\"__1 _3\"></span>s. En<span class=\"__1 _3\"></span> 2<span class=\"__1 _3\"></span>02<span class=\"__1 _3\"></span>4 s<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>bera<span class=\"__1 _3\"></span>ron<span class=\"__1 _b\"></span> de <span class=\"__1 _3\"></span>est<span class=\"__1 _b\"></span>e pl<span class=\"__1 _b\"></span>an <span class=\"ls2\">6.784 acciones.</span> En<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>20<span class=\"__1 _3\"></span>24<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>se <span class=\"__1 _2\"></span>han <span class=\"__1 _2\"></span>cance<span class=\"__1 _b\"></span>lad<span class=\"__1 _3\"></span>o <span class=\"__1 _9\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>est<span class=\"__1 _3\"></span>e <span class=\"__1 _2\"></span>Pla<span class=\"__1 _3\"></span>n <span class=\"__1 _2\"></span>un <span class=\"__1 _9\"></span>to<span class=\"__1 _3\"></span>tal<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>2.11<span class=\"__1 _b\"></span>3 <span class=\"__1 _9\"></span>acci<span class=\"__1 _b\"></span>one<span class=\"__1 _3\"></span>s, <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>las <span class=\"__1 _2\"></span>cual<span class=\"__1 _b\"></span>es <span class=\"__1 _9\"></span>1.<span class=\"__1 _b\"></span>033 <span class=\"__1 _2\"></span>corre<span class=\"__1 _b\"></span>spon<span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span>n <span class=\"__1 _2\"></span>a <span class=\"__1 _9\"></span>la<span class=\"__1 _3\"></span>s acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>com<span class=\"__1 _b\"></span>prad<span class=\"__1 _3\"></span>as <span class=\"__1 _3\"></span>po<span class=\"__1 _b\"></span>r lo<span class=\"__1 _b\"></span>s e<span class=\"__1 _3\"></span>mpl<span class=\"__1 _b\"></span>ead<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>y di<span class=\"__1 _3\"></span>rect<span class=\"__1 _b\"></span>ivo<span class=\"__1 _b\"></span>s, y<span class=\"__1 _3\"></span> 1.<span class=\"__1 _b\"></span>080<span class=\"__1 _b\"></span> fue<span class=\"__1 _b\"></span>ron <span class=\"__1 _3\"></span>ap<span class=\"__1 _3\"></span>ort<span class=\"__1 _b\"></span>adas <span class=\"__1 _b\"></span>por e<span class=\"__1 _b\"></span>l Gr<span class=\"__1 _b\"></span>upo.<span class=\"__1 _b\"></span> A <span class=\"__1 _3\"></span>31<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> di<span class=\"__1 _3\"></span>cie<span class=\"__1 _b\"></span>mbre<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e 2<span class=\"__1 _b\"></span>024 h<span class=\"__1 _b\"></span>ay 6<span class=\"__1 _b\"></span>.737<span class=\"__1 _b\"></span> acci<span class=\"__1 _b\"></span>ones <span class=\"__1 _b\"></span>que <span class=\"__1 _3\"></span>a\u00fa<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>no h<span class=\"__1 _b\"></span>an s<span class=\"__1 _3\"></span>id<span class=\"__1 _b\"></span>o de<span class=\"__1 _3\"></span>ven<span class=\"__1 _b\"></span>gada<span class=\"__1 _b\"></span>s. 33.4<span class=\"ls0_1\"> E<span class=\"__1 _3\"></span>je<span class=\"__1 _3\"></span>rc<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>o <span class=\"__1 _19\"> </span>2<span class=\"__1 _b\"></span>024 <span class=\"__1 _7\"> </span>(Pl<span class=\"__1 _b\"></span>an <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>Entr<span class=\"__1 _b\"></span>ega <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>Ac<span class=\"__1 _3\"></span>ci<span class=\"__1 _3\"></span>one<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"> </span>ap<span class=\"__1 _b\"></span>roba<span class=\"__1 _b\"></span>do <span class=\"__1 _7\"> </span>por <span class=\"__1 _7\"> </span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"> </span>Junt<span class=\"__1 _b\"></span>a <span class=\"__1 _19\"> </span>G<span class=\"__1 _3\"></span>en<span class=\"__1 _b\"></span>eral<span class=\"__1 _b\"></span> <span class=\"__1 _19\"> </span>Or<span class=\"__1 _3\"></span>din<span class=\"__1 _3\"></span>ar<span class=\"__1 _3\"></span>ia<span class=\"__1 _3\"></span> <span class=\"__1 _7\"> </span>de<span class=\"__1 _3\"></span> </span>Acc<span class=\"__1 _b\"></span>ioni<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span>s de<span class=\"__1 _3\"></span> 3<span class=\"__1 _3\"></span>1 <span class=\"__1 _b\"></span>de ma<span class=\"__1 _b\"></span>yo <span class=\"__1 _b\"></span>de <span class=\"ls2\">202</span>3)<span class=\"__1 _b\"></span> La<span class=\"__1 _3\"></span> J<span class=\"__1 _3\"></span>un<span class=\"__1 _3\"></span>ta<span class=\"__1 _3\"></span> G<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>l d<span class=\"__1 _b\"></span>e A<span class=\"__1 _b\"></span>ccio<span class=\"__1 _b\"></span>nist<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>Pha<span class=\"__1 _3\"></span>rma<span class=\"__1 _b\"></span> Ma<span class=\"__1 _b\"></span>r, <span class=\"__1 _b\"></span>S.A.<span class=\"__1 _b\"></span> de<span class=\"__1 _b\"></span> 31<span class=\"__1 _b\"></span> de<span class=\"__1 _b\"></span> ma<span class=\"__1 _3\"></span>yo <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>202<span class=\"__1 _3\"></span>3 <span class=\"__1 _b\"></span>apro<span class=\"__1 _b\"></span>b\u00f3 <span class=\"__1 _3\"></span>un<span class=\"__1 _3\"></span> n<span class=\"__1 _b\"></span>uevo<span class=\"__1 _3\"></span> P<span class=\"__1 _b\"></span>lan<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span> En<span class=\"__1 _b\"></span>treg<span class=\"__1 _3\"></span>a<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span> Accio<span class=\"__1 _b\"></span>nes<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>qu<span class=\"__1 _3\"></span>e se eje<span class=\"__1 _b\"></span>cut\u00f3<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>en<span class=\"__1 _3\"></span> abri<span class=\"__1 _3\"></span>l de 20<span class=\"__1 _3\"></span>24<span class=\"__1 _3\"></span>. Par<span class=\"__1 _3\"></span>a la ej<span class=\"__1 _3\"></span>e<span class=\"__1 _3\"></span>cuci<span class=\"__1 _b\"></span>\u00f3n del<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>mism<span class=\"__1 _b\"></span>o <span class=\"__1 _9\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>Grup<span class=\"__1 _b\"></span>o acord<span class=\"__1 _b\"></span>\u00f3 <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span>st<span class=\"__1 _b\"></span>inar<span class=\"__1 _3\"></span> un m\u00e1x<span class=\"__1 _3\"></span>im<span class=\"__1 _b\"></span>o de 41.000 acciones de s<span class=\"__1 _2\"></span>u autocartera.<span class=\"ls0_1\"> </span>En<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>ejecu<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> d<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>est<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>Plan<span class=\"__1 _b\"></span> s<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>adju<span class=\"__1 _3\"></span>di<span class=\"__1 _3\"></span>caro<span class=\"__1 _b\"></span>n <span class=\"__1 _b\"></span>en <span class=\"__1 _b\"></span>202<span class=\"__1 _b\"></span>4 <span class=\"__1 _3\"></span>un <span class=\"__1 _b\"></span>to<span class=\"__1 _b\"></span>tal<span class=\"__1 _b\"></span> d<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>18.<span class=\"__1 _b\"></span>510 <span class=\"__1 _b\"></span>acc<span class=\"__1 _b\"></span>ione<span class=\"__1 _b\"></span>s a<span class=\"__1 _b\"></span> 1<span class=\"__1 _b\"></span>57 <span class=\"__1 _b\"></span>ben<span class=\"__1 _3\"></span>efi<span class=\"__1 _b\"></span>ciar<span class=\"__1 _b\"></span>ios <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>pre<span class=\"__1 _b\"></span>cio <span class=\"__1 _b\"></span>po<span class=\"__1 _3\"></span>r acc<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n d<span class=\"__1 _b\"></span>e 28<span class=\"__1 _b\"></span>,361<span class=\"__1 _b\"></span>6 eu<span class=\"__1 _b\"></span>ros.<span class=\"__1 _b\"></span> En<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>202<span class=\"__1 _b\"></span>4 s<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>han <span class=\"__1 _b\"></span>can<span class=\"__1 _b\"></span>cela<span class=\"__1 _b\"></span>do <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>este<span class=\"__1 _b\"></span> Pl<span class=\"__1 _b\"></span>an <span class=\"__1 _b\"></span>un <span class=\"__1 _b\"></span>tota<span class=\"__1 _3\"></span>l <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>944<span class=\"__1 _b\"></span> ac<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span>nes,<span class=\"__1 _b\"></span> de<span class=\"__1 _b\"></span> la<span class=\"__1 _b\"></span>s c<span class=\"__1 _b\"></span>uale<span class=\"__1 _b\"></span>s 4<span class=\"__1 _b\"></span>72 <span class=\"__1 _b\"></span>corr<span class=\"__1 _3\"></span>esp<span class=\"__1 _b\"></span>onde<span class=\"__1 _b\"></span>n a<span class=\"__1 _b\"></span> l<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _b\"></span>s com<span class=\"__1 _b\"></span>prad<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>por <span class=\"__1 _3\"></span>lo<span class=\"__1 _b\"></span>s em<span class=\"__1 _b\"></span>plea<span class=\"__1 _b\"></span>dos <span class=\"__1 _3\"></span>y d<span class=\"__1 _3\"></span>ire<span class=\"__1 _b\"></span>cti<span class=\"__1 _b\"></span>vos,<span class=\"__1 _3\"></span> y<span class=\"__1 _3\"></span> 4<span class=\"__1 _3\"></span>72 <span class=\"__1 _b\"></span>fuer<span class=\"__1 _b\"></span>on <span class=\"__1 _3\"></span>ap<span class=\"__1 _3\"></span>ort<span class=\"__1 _b\"></span>adas <span class=\"__1 _b\"></span>por e<span class=\"__1 _b\"></span>l Gr<span class=\"__1 _b\"></span>upo.<span class=\"__1 _b\"></span> A <span class=\"__1 _3\"></span>31<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span> dic<span class=\"__1 _b\"></span>iemb<span class=\"__1 _b\"></span>re d<span class=\"__1 _3\"></span>e <span class=\"__1 _3\"></span>202<span class=\"__1 _b\"></span>4 ha<span class=\"__1 _3\"></span>y 1<span class=\"__1 _3\"></span>7.<span class=\"__1 _3\"></span>566<span class=\"__1 _b\"></span> acci<span class=\"__1 _b\"></span>one<span class=\"__1 _3\"></span>s q<span class=\"__1 _3\"></span>ue<span class=\"__1 _3\"></span> a<span class=\"__1 _3\"></span>\u00fan<span class=\"__1 _b\"></span> no <span class=\"__1 _b\"></span>han <span class=\"__1 _b\"></span>sido<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>eve<span class=\"__1 _b\"></span>ngad<span class=\"__1 _b\"></span>as. 33.5<span class=\"ls0_1\"> E<span class=\"__1 _3\"></span>je<span class=\"__1 _3\"></span>rc<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>o <span class=\"__1 _19\"> </span>2<span class=\"__1 _b\"></span>025 <span class=\"__1 _7\"> </span>(Pl<span class=\"__1 _b\"></span>an <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>Entr<span class=\"__1 _b\"></span>ega <span class=\"__1 _7\"> </span>de <span class=\"__1 _7\"> </span>Acc<span class=\"__1 _b\"></span>ione<span class=\"__1 _3\"></span>s <span class=\"__1 _7\"> </span>ap<span class=\"__1 _b\"></span>roba<span class=\"__1 _b\"></span>do <span class=\"__1 _7\"> </span>por <span class=\"__1 _7\"> </span>la<span class=\"__1 _3\"></span> <span class=\"__1 _7\"> </span>Junt<span class=\"__1 _b\"></span>a <span class=\"__1 _19\"> </span>Ge<span class=\"__1 _b\"></span>ner<span class=\"__1 _b\"></span>al <span class=\"__1 _7\"> </span>Ordi<span class=\"__1 _b\"></span>nari<span class=\"__1 _3\"></span>a <span class=\"__1 _7\"> </span>de<span class=\"__1 _b\"></span> </span>Acc<span class=\"__1 _b\"></span>ioni<span class=\"__1 _3\"></span>sta<span class=\"__1 _b\"></span>s de<span class=\"__1 _3\"></span> <span class=\"ls2\">29</span> <span class=\"__1 _b\"></span>de ma<span class=\"__1 _b\"></span>yo <span class=\"__1 _b\"></span>de <span class=\"ls2\">202</span>4)<span class=\"__1 _b\"></span> La<span class=\"__1 _3\"></span> J<span class=\"__1 _3\"></span>un<span class=\"__1 _3\"></span>ta<span class=\"__1 _3\"></span> G<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>l d<span class=\"__1 _b\"></span>e A<span class=\"__1 _b\"></span>ccio<span class=\"__1 _b\"></span>nist<span class=\"__1 _3\"></span>as <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>Pha<span class=\"__1 _3\"></span>rma<span class=\"__1 _b\"></span> Ma<span class=\"__1 _b\"></span>r, <span class=\"__1 _b\"></span>S.A.<span class=\"__1 _b\"></span> de<span class=\"__1 _b\"></span> 29<span class=\"__1 _b\"></span> de<span class=\"__1 _b\"></span> ma<span class=\"__1 _3\"></span>yo <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>202<span class=\"__1 _3\"></span>4 <span class=\"__1 _b\"></span>apro<span class=\"__1 _b\"></span>b\u00f3 <span class=\"__1 _3\"></span>un<span class=\"__1 _3\"></span> n<span class=\"__1 _b\"></span>uevo<span class=\"__1 _3\"></span> P<span class=\"__1 _b\"></span>lan<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span> E<span class=\"__1 _b\"></span>ntre<span class=\"__1 _b\"></span>ga de<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>Acc<span class=\"__1 _3\"></span>io<span class=\"__1 _b\"></span>nes <span class=\"__1 _9\"></span>con <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>fi<span class=\"__1 _3\"></span>nal<span class=\"__1 _b\"></span>idad <span class=\"__1 _9\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>fo<span class=\"__1 _3\"></span>me<span class=\"__1 _3\"></span>nta<span class=\"__1 _b\"></span>r <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>part<span class=\"__1 _b\"></span>icip<span class=\"__1 _b\"></span>aci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>de <span class=\"__1 _9\"></span>los <span class=\"__1 _9\"></span>emp<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>os <span class=\"__1 _9\"></span>y <span class=\"__1 _10\"></span>di<span class=\"__1 _b\"></span>rectiv<span class=\"__1 _3\"></span>os <span class=\"__1 _9\"></span>de <span class=\"__1 _9\"></span>la<span class=\"__1 _3\"></span>s <span class=\"__1 _9\"></span>comp<span class=\"__1 _3\"></span>a\u00f1\u00ed<span class=\"__1 _b\"></span>as <span class=\"__1 _9\"></span>del<span class=\"__1 _b\"></span> Gru<span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>en <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>capi<span class=\"__1 _b\"></span>tal <span class=\"__1 _10\"></span>socia<span class=\"__1 _b\"></span>l <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>Ph<span class=\"__1 _3\"></span>arm<span class=\"__1 _b\"></span>a <span class=\"__1 _c\"></span>Mar, <span class=\"__1 _c\"></span>S.<span class=\"__1 _3\"></span>A.<span class=\"__1 _3\"></span>, <span class=\"__1 _10\"></span>e <span class=\"__1 _d\"></span>i<span class=\"__1 _3\"></span>ncen<span class=\"__1 _b\"></span>tiva<span class=\"__1 _3\"></span>r <span class=\"__1 _c\"></span>su <span class=\"__1 _10\"></span>perm<span class=\"__1 _b\"></span>anen<span class=\"__1 _b\"></span>cia <span class=\"__1 _10\"></span>en <span class=\"__1 _10\"></span>el <span class=\"__1 _10\"></span>Grupo<span class=\"__1 _b\"></span>, <span class=\"__1 _c\"></span>y <span class=\"__1 _c\"></span>en <span class=\"__1 _c\"></span>las<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>mis<span class=\"__1 _3\"></span>ma<span class=\"__1 _3\"></span>s con<span class=\"__1 _b\"></span>dici<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> pa<span class=\"__1 _b\"></span>ra t<span class=\"__1 _3\"></span>od<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>ello<span class=\"__1 _b\"></span>s. <span class=\"__1 _3\"></span>El<span class=\"__1 _3\"></span> n<span class=\"__1 _3\"></span>\u00fam<span class=\"__1 _3\"></span>ero<span class=\"__1 _b\"></span> m\u00e1xi<span class=\"__1 _b\"></span>mo <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>accio<span class=\"__1 _b\"></span>nes <span class=\"__1 _b\"></span>que <span class=\"__1 _3\"></span>pu<span class=\"__1 _3\"></span>ed<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span>stin<span class=\"__1 _b\"></span>arse<span class=\"__1 _3\"></span> a<span class=\"__1 _3\"></span> l<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>eje<span class=\"__1 _3\"></span>cuci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> es<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span> P<span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span>n fu<span class=\"__1 _3\"></span>e <span class=\"__1 _2\"></span>fij<span class=\"__1 _3\"></span>ad<span class=\"__1 _3\"></span>o <span class=\"__1 _2\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>la <span class=\"__1 _2\"></span>ref<span class=\"__1 _3\"></span>eri<span class=\"__1 _b\"></span>da <span class=\"__1 _2\"></span>Jun<span class=\"__1 _b\"></span>ta <span class=\"__1 _2\"></span>Gene<span class=\"__1 _b\"></span>ral <span class=\"__1 _2\"></span>en<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>41.0<span class=\"__1 _b\"></span>00 <span class=\"__1 _2\"></span>acci<span class=\"__1 _b\"></span>one<span class=\"__1 _b\"></span>s, <span class=\"__1 _2\"></span>que <span class=\"__1 _2\"></span>pro<span class=\"__1 _b\"></span>cede<span class=\"__1 _3\"></span>r\u00e1n<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>la<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>autoc<span class=\"__1 _3\"></span>art<span class=\"__1 _b\"></span>era <span class=\"__1 _2\"></span>que<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>la Soci<span class=\"__1 _3\"></span>ed<span class=\"__1 _3\"></span>ad<span class=\"__1 _b\"></span> po<span class=\"__1 _3\"></span>sea<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>en el mo<span class=\"__1 _3\"></span>men<span class=\"__1 _3\"></span>to de<span class=\"__1 _3\"></span> ejecuc<span class=\"__1 _3\"></span>i\u00f3<span class=\"__1 _3\"></span>n del<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>pla<span class=\"__1 _3\"></span>n.<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>La<span class=\"__1 _3\"></span> Junt<span class=\"__1 _3\"></span>a Gener<span class=\"__1 _b\"></span>al det<span class=\"__1 _3\"></span>erm<span class=\"__1 _b\"></span>in\u00f3 com<span class=\"__1 _b\"></span>o <span class=\"__1 _2\"></span>ben<span class=\"__1 _3\"></span>ef<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>ario<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>de est<span class=\"__1 _3\"></span>e Pla<span class=\"__1 _b\"></span>n a <span class=\"__1 _2\"></span>los<span class=\"__1 _b\"></span> em<span class=\"__1 _3\"></span>pl<span class=\"__1 _3\"></span>ea<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>di<span class=\"__1 _3\"></span>re<span class=\"__1 _b\"></span>ctivo<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>del<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>Grup<span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>(ex<span class=\"__1 _b\"></span>clui<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>co<span class=\"__1 _3\"></span>nse<span class=\"__1 _b\"></span>jer<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>d<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>Pha<span class=\"__1 _b\"></span>rma <span class=\"__1 _b\"></span>Ma<span class=\"__1 _b\"></span>r, <span class=\"__1 _b\"></span>S.<span class=\"__1 _3\"></span>A.<span class=\"__1 _3\"></span>) <span class=\"__1 _b\"></span>qu<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>est<span class=\"__1 _b\"></span>\u00e9n <span class=\"__1 _b\"></span>e<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>act<span class=\"__1 _b\"></span>ivo<span class=\"__1 _b\"></span> e<span class=\"__1 _b\"></span>n <span class=\"__1 _b\"></span>el <span class=\"__1 _b\"></span>m<span class=\"__1 _3\"></span>om<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>to<span class=\"__1 _b\"></span> de<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>jecu<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span>l p<span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>y t<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>ga<span class=\"__1 _b\"></span>n a <span class=\"__1 _b\"></span>31 d<span class=\"__1 _b\"></span>e di<span class=\"__1 _b\"></span>ciem<span class=\"__1 _b\"></span>bre <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> 20<span class=\"__1 _b\"></span>24 un<span class=\"__1 _b\"></span>a an<span class=\"__1 _b\"></span>tig<span class=\"__1 _3\"></span>\u00fce<span class=\"__1 _3\"></span>dad<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>seis <span class=\"__1 _b\"></span>mese<span class=\"__1 _3\"></span>s. <span class=\"__1 _3\"></span> La<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>det<span class=\"__1 _b\"></span>ermi<span class=\"__1 _3\"></span>na<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n <span class=\"__1 _10\"></span>del<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>rest<span class=\"__1 _b\"></span>o <span class=\"__1 _10\"></span>de <span class=\"__1 _10\"></span>t\u00e9<span class=\"__1 _3\"></span>rmi<span class=\"__1 _b\"></span>nos <span class=\"__1 _9\"></span>y <span class=\"__1 _c\"></span>con<span class=\"__1 _b\"></span>dici<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>dic<span class=\"__1 _3\"></span>ho <span class=\"__1 _9\"></span>Pla<span class=\"__1 _b\"></span>n <span class=\"__1 _10\"></span>fue<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>dele<span class=\"__1 _b\"></span>gada <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>la <span class=\"__1 _9\"></span>Junta<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>Gen<span class=\"__1 _b\"></span>eral<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>en <span class=\"__1 _9\"></span>el Con<span class=\"__1 _b\"></span>sejo de<span class=\"__1 _3\"></span> Admi<span class=\"__1 _b\"></span>nist<span class=\"__1 _b\"></span>raci\u00f3<span class=\"__1 _b\"></span>n. En el mom<span class=\"__1 _b\"></span>ento<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>de<span class=\"__1 _3\"></span> la <span class=\"__1 _2\"></span>fo<span class=\"__1 _3\"></span>rmu<span class=\"__1 _b\"></span>laci\u00f3<span class=\"__1 _b\"></span>n <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>la<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>pre<span class=\"__1 _3\"></span>sen<span class=\"__1 _b\"></span>tes Cue<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>as Anu<span class=\"__1 _b\"></span>ale<span class=\"__1 _3\"></span>s, el<span class=\"__1 _3\"></span> cita<span class=\"__1 _3\"></span>do Pla<span class=\"__1 _b\"></span>n est<span class=\"__1 _b\"></span>\u00e1 <span class=\"__1 _7\"> </span>pe<span class=\"__1 _b\"></span>ndi<span class=\"__1 _3\"></span>ent<span class=\"__1 _b\"></span>e <span class=\"__1 _7\"> </span>d<span class=\"__1 _3\"></span>e  ejec<span class=\"__1 _3\"></span>u<span class=\"__1 _3\"></span>ci<span class=\"__1 _b\"></span>\u00f3n,  cor<span class=\"__1 _b\"></span>respo<span class=\"__1 _b\"></span>ndi<span class=\"__1 _3\"></span>end<span class=\"__1 _b\"></span>o  al  Cons<span class=\"__1 _b\"></span>ejo  de  Adm<span class=\"__1 _b\"></span>ini<span class=\"__1 _b\"></span>stra<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n  de  Pha<span class=\"__1 _b\"></span>rma  Mar<span class=\"__1 _b\"></span> <span class=\"__1 _7\"> </span>el  fi<span class=\"__1 _b\"></span>jar  la<span class=\"__1 _3\"></span>s con<span class=\"__1 _b\"></span>dici<span class=\"__1 _b\"></span>ones<span class=\"__1 _3\"></span> de<span class=\"__1 _b\"></span>l m<span class=\"__1 _3\"></span>ism<span class=\"__1 _b\"></span>o de<span class=\"__1 _b\"></span>ntro<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>la h<span class=\"__1 _b\"></span>abi<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>taci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span> co<span class=\"__1 _3\"></span>nf<span class=\"__1 _3\"></span>eri<span class=\"__1 _b\"></span>da al<span class=\"__1 _b\"></span> ef<span class=\"__1 _3\"></span>ect<span class=\"__1 _3\"></span>o <span class=\"__1 _3\"></span>por<span class=\"__1 _b\"></span> la <span class=\"__1 _b\"></span>Junt<span class=\"__1 _3\"></span>a G<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>er<span class=\"__1 _b\"></span>al. La<span class=\"__1 _3\"></span> sigu<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>e tab<span class=\"__1 _3\"></span>la<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>muestr<span class=\"__1 _3\"></span>a el n\u00fa<span class=\"__1 _3\"></span>me<span class=\"__1 _3\"></span>ro de<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s de cada<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>pla<span class=\"__1 _b\"></span>n <span class=\"__1 _2\"></span>a 31 de dici<span class=\"__1 _b\"></span>emb<span class=\"__1 _3\"></span>re de <span class=\"__1 _2\"></span><span class=\"ls2\">2024</span>, ajust<span class=\"__1 _b\"></span>adas al<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>efec<span class=\"__1 _b\"></span>to<span class=\"__1 _3\"></span> de<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>con<span class=\"__1 _b\"></span>tra-<span class=\"__1 _3\"></span>spl<span class=\"__1 _b\"></span>it: Plan / Fecha de concesi\u00f3n<span class=\"__1 _2\"></span> Acciones adjudicadas           <span class=\"__1 _2\"></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\u00eda 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=\"__1 _3\"></span>3)          +(4)+(5)<span class=\"__1 _3\"></span>+(6) (1)<span class=\"ls0_1\"> </span>(2)<span class=\"ls0_1\"> </span>(3)<span class=\"ls0_1\"> </span>(4)<span class=\"ls0_1\"> </span>(5)<span class=\"ls0_1\"> </span>(6)<span class=\"ls0_1\"> </span>(3)+(6) Plan 19 junio. 2020/concesi\u00f3n abril 2021 8.026 475<span class=\"ls0_1\"> </span>3.538 - 1.075 2.938 - - 103,02 mar.-<span class=\"lsc\">24</span> Plan 20 abril. 2021/concesi\u00f3n mayo 2022 8.244 428<span class=\"ls0_1\"> </span>3.694 - 654<span class=\"ls0_1\"> </span>- 3.468 3.468 71,59 may.-<span class=\"lsc\">25</span> Plan 21 junio. 2022/concesi\u00f3n abril 2023 15.634 1.033 6.784 - 1.080 - 6.737 6.737 42,26 may.-<span class=\"lsc\">26</span> Plan 22 mayo. 2023/concesi\u00f3n abril 2024 18.510 472<span class=\"ls0_1\"> </span>- 8.783 472<span class=\"ls0_1\"> </span>- 8.783 17.566 28,36 abr.<span class=\"ls0_1\">-</span>27<span class=\"ls0_1\"> </span>50.414 2.408 14.016 8.783 3.281 2.938 18.988 27.771 El<span class=\"__1 _b\"></span> i<span class=\"__1 _b\"></span>mpor<span class=\"__1 _3\"></span>te <span class=\"__1 _b\"></span>re<span class=\"__1 _3\"></span>gi<span class=\"__1 _3\"></span>str<span class=\"__1 _3\"></span>ado<span class=\"__1 _b\"></span> e<span class=\"__1 _b\"></span>n <span class=\"__1 _3\"></span>res<span class=\"__1 _b\"></span>erva<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>co<span class=\"__1 _3\"></span>rre<span class=\"__1 _b\"></span>spon<span class=\"__1 _b\"></span>dien<span class=\"__1 _b\"></span>te <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>am<span class=\"__1 _3\"></span>ort<span class=\"__1 _b\"></span>izaci<span class=\"__1 _b\"></span>\u00f3n <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>lo<span class=\"__1 _b\"></span>s p<span class=\"__1 _b\"></span>lane<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>sob<span class=\"__1 _3\"></span>re <span class=\"__1 _b\"></span>acc<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>as<span class=\"__1 _3\"></span>cie<span class=\"__1 _b\"></span>nde <span class=\"__1 _b\"></span>a <span class=\"__1 _b\"></span>27<span class=\"__1 _3\"></span>3 mi<span class=\"__1 _b\"></span>les <span class=\"__1 _3\"></span>de <span class=\"__1 _b\"></span>euro<span class=\"__1 _3\"></span>s e<span class=\"__1 _b\"></span>n 20<span class=\"__1 _b\"></span>24 (<span class=\"__1 _3\"></span>306<span class=\"__1 _b\"></span> mi<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span>s d<span class=\"__1 _b\"></span>e eu<span class=\"__1 _b\"></span>ros e<span class=\"__1 _3\"></span>n <span class=\"__1 _3\"></span>20<span class=\"__1 _3\"></span>23)<span class=\"__1 _b\"></span>. Asi<span class=\"__1 _b\"></span>mism<span class=\"__1 _b\"></span>o, e<span class=\"__1 _b\"></span>l i<span class=\"__1 _3\"></span>mp<span class=\"__1 _3\"></span>ort<span class=\"__1 _b\"></span>e de<span class=\"__1 _b\"></span> alt<span class=\"__1 _b\"></span>as de<span class=\"__1 _3\"></span>l <span class=\"__1 _3\"></span>pe<span class=\"__1 _3\"></span>rio<span class=\"__1 _b\"></span>do e<span class=\"__1 _b\"></span>s de<span class=\"__1 _3\"></span> 24<span class=\"__1 _b\"></span>6 mi<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span>s de<span class=\"__1 _3\"></span> e<span class=\"__1 _3\"></span>uro<span class=\"__1 _b\"></span>s (31<span class=\"__1 _b\"></span>0 mi<span class=\"__1 _b\"></span>les <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> eu<span class=\"__1 _b\"></span>ros <span class=\"__1 _b\"></span>en 2<span class=\"__1 _b\"></span>023)<span class=\"__1 _3\"></span> y <span class=\"__1 _b\"></span>de b<span class=\"__1 _b\"></span>ajas<span class=\"__1 _3\"></span> 2<span class=\"__1 _3\"></span>1 m<span class=\"__1 _b\"></span>il<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>de e<span class=\"__1 _3\"></span>uro<span class=\"__1 _b\"></span>s (8<span class=\"__1 _b\"></span> mil<span class=\"__1 _b\"></span>es d<span class=\"__1 _b\"></span>e eu<span class=\"__1 _b\"></span>ros <span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span> 20<span class=\"__1 _b\"></span>23). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "35.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>CON<span class=\"__1 _3\"></span>TIN<span class=\"__1 _b\"></span>GENCI<span class=\"__1 _b\"></span>AS </span>Pa<span class=\"__1 _3\"></span>si<span class=\"__1 _3\"></span>vos<span class=\"__1 _b\"></span> cont<span class=\"__1 _b\"></span>inge<span class=\"__1 _b\"></span>ntes<span class=\"__1 _22\"> </span>Se<span class=\"__1 _3\"></span>g\u00fa<span class=\"__1 _3\"></span>n <span class=\"__1 _2\"></span>est<span class=\"__1 _3\"></span>ab<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span>ce <span class=\"__1 _2\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>leg<span class=\"__1 _3\"></span>isl<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _b\"></span>n <span class=\"__1 _9\"></span>vig<span class=\"__1 _b\"></span>ente<span class=\"__1 _b\"></span>, <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>im<span class=\"__1 _3\"></span>pue<span class=\"__1 _b\"></span>sto<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>pued<span class=\"__1 _b\"></span>en <span class=\"__1 _2\"></span>cons<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>rse <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span>fi<span class=\"__1 _b\"></span>nit<span class=\"__1 _3\"></span>iva<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>e <span class=\"__1 _2\"></span>liqu<span class=\"__1 _b\"></span>ida<span class=\"__1 _3\"></span>dos <span class=\"__1 _2\"></span>ha<span class=\"__1 _3\"></span>st<span class=\"__1 _b\"></span>a qu<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>decl<span class=\"__1 _b\"></span>arac<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>pr<span class=\"__1 _b\"></span>esen<span class=\"__1 _b\"></span>tada<span class=\"__1 _b\"></span>s h<span class=\"__1 _3\"></span>aya<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>sido<span class=\"__1 _b\"></span> in<span class=\"__1 _b\"></span>spec<span class=\"__1 _b\"></span>cio<span class=\"__1 _3\"></span>nad<span class=\"__1 _b\"></span>as <span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span>r <span class=\"__1 _3\"></span>la<span class=\"__1 _b\"></span>s au<span class=\"__1 _b\"></span>tori<span class=\"__1 _b\"></span>dade<span class=\"__1 _b\"></span>s fi<span class=\"__1 _b\"></span>scal<span class=\"__1 _b\"></span>es <span class=\"__1 _3\"></span>o <span class=\"__1 _b\"></span>hay<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>trans<span class=\"__1 _b\"></span>curri<span class=\"__1 _b\"></span>do <span class=\"__1 _b\"></span>el<span class=\"__1 _3\"></span> pl<span class=\"__1 _b\"></span>azo de<span class=\"__1 _3\"></span> pres<span class=\"__1 _3\"></span>cri<span class=\"__1 _b\"></span>pci\u00f3<span class=\"__1 _3\"></span>n. E<span class=\"__1 _b\"></span>l Grup<span class=\"__1 _b\"></span>o tie<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span> abie<span class=\"__1 _b\"></span>rtos a i<span class=\"__1 _b\"></span>nspec<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>lo<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>\u00fal<span class=\"__1 _3\"></span>tim<span class=\"__1 _b\"></span>os <span class=\"__1 _2\"></span>cuat<span class=\"__1 _b\"></span>ro a\u00f1o<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span> los<span class=\"__1 _3\"></span> pri<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>pale<span class=\"__1 _b\"></span>s impu<span class=\"__1 _b\"></span>esto<span class=\"__1 _3\"></span>s qu<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>le <span class=\"__1 _b\"></span>son <span class=\"__1 _b\"></span>apli<span class=\"__1 _b\"></span>cabl<span class=\"__1 _b\"></span>es, <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>excep<span class=\"__1 _b\"></span>ci\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>del<span class=\"__1 _3\"></span> I<span class=\"__1 _b\"></span>mpue<span class=\"__1 _b\"></span>sto <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>socie<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>des<span class=\"__1 _b\"></span>, p<span class=\"__1 _3\"></span>ara<span class=\"__1 _b\"></span> el<span class=\"__1 _b\"></span> qu<span class=\"__1 _b\"></span>e t<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>ne <span class=\"__1 _3\"></span>ab<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>rto<span class=\"__1 _b\"></span>s l<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>cin<span class=\"__1 _b\"></span>co l<span class=\"__1 _b\"></span>os <span class=\"__1 _3\"></span>\u00fal<span class=\"__1 _3\"></span>ti<span class=\"__1 _b\"></span>mos a\u00f1<span class=\"__1 _3\"></span>os.<span class=\"__1 _3\"></span> En<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>sept<span class=\"__1 _b\"></span>iemb<span class=\"__1 _b\"></span>re <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>2016<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>con<span class=\"__1 _3\"></span>clu<span class=\"__1 _b\"></span>y\u00f3 <span class=\"__1 _9\"></span>un<span class=\"__1 _3\"></span>a <span class=\"__1 _9\"></span>in<span class=\"__1 _b\"></span>spec<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n <span class=\"__1 _9\"></span>del<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _2\"></span>esp<span class=\"__1 _3\"></span>a\u00f1<span class=\"__1 _3\"></span>ol<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>para<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>lo<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>eje<span class=\"__1 _b\"></span>rcici<span class=\"__1 _b\"></span>os <span class=\"__1 _9\"></span>201<span class=\"__1 _b\"></span>0, <span class=\"__1 _9\"></span>201<span class=\"__1 _b\"></span>1, <span class=\"__1 _9\"></span>2012 <span class=\"__1 _2\"></span>y 20<span class=\"__1 _3\"></span>13<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>en rela<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>con<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>lo<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>impu<span class=\"__1 _b\"></span>esto<span class=\"__1 _3\"></span>s sigu<span class=\"__1 _b\"></span>ient<span class=\"__1 _b\"></span>es: Impu<span class=\"__1 _b\"></span>esto<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>So<span class=\"__1 _3\"></span>cie<span class=\"__1 _b\"></span>dade<span class=\"__1 _b\"></span>s, <span class=\"__1 _2\"></span>IVA<span class=\"__1 _b\"></span>, <span class=\"__1 _2\"></span>IRP<span class=\"__1 _3\"></span>F <span class=\"__1 _2\"></span>(re<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>ones<span class=\"__1 _b\"></span>), <span class=\"__1 _2\"></span>IRP<span class=\"__1 _b\"></span>F <span class=\"__1 _2\"></span>de no-<span class=\"__1 _22\"> </span>res<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>s, <span class=\"__1 _10\"></span>y <span class=\"__1 _d\"></span>re<span class=\"__1 _3\"></span>ten<span class=\"__1 _b\"></span>cio<span class=\"__1 _b\"></span>nes <span class=\"__1 _10\"></span>sobr<span class=\"__1 _b\"></span>e <span class=\"__1 _d\"></span>l<span class=\"__1 _3\"></span>a <span class=\"__1 _c\"></span>ren<span class=\"__1 _3\"></span>ta <span class=\"__1 _10\"></span>del <span class=\"__1 _10\"></span>capi<span class=\"__1 _3\"></span>ta<span class=\"__1 _3\"></span>l <span class=\"__1 _c\"></span>mob<span class=\"__1 _b\"></span>ili<span class=\"__1 _b\"></span>ario<span class=\"__1 _3\"></span>. <span class=\"__1 _c\"></span>La <span class=\"__1 _10\"></span>dire<span class=\"__1 _3\"></span>cci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>Pha<span class=\"__1 _b\"></span>rma <span class=\"__1 _c\"></span>Mar<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>ha <span class=\"__1 _c\"></span>rea<span class=\"__1 _3\"></span>li<span class=\"__1 _3\"></span>zad<span class=\"__1 _b\"></span>o <span class=\"__1 _d\"></span>su<span class=\"__1 _b\"></span>s me<span class=\"__1 _3\"></span>jor<span class=\"__1 _3\"></span>es<span class=\"__1 _3\"></span> esti<span class=\"__1 _3\"></span>mac<span class=\"__1 _b\"></span>ione<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span>l ri<span class=\"__1 _b\"></span>esgo fi<span class=\"__1 _b\"></span>scal qu<span class=\"__1 _3\"></span>e supo<span class=\"__1 _b\"></span>nen la<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>act<span class=\"__1 _b\"></span>as emi<span class=\"__1 _b\"></span>tida<span class=\"__1 _b\"></span>s. Dich<span class=\"__1 _3\"></span>o rie<span class=\"__1 _b\"></span>sgo<span class=\"__1 _3\"></span> fisca<span class=\"__1 _b\"></span>l <span class=\"__1 _2\"></span>no<span class=\"__1 _3\"></span> es sig<span class=\"__1 _b\"></span>nifi<span class=\"__1 _b\"></span>cati<span class=\"__1 _b\"></span>vo en rel<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _b\"></span>n co<span class=\"__1 _3\"></span>n l<span class=\"__1 _b\"></span>os e<span class=\"__1 _b\"></span>stad<span class=\"__1 _b\"></span>os f<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>an<span class=\"__1 _b\"></span>cier<span class=\"__1 _3\"></span>os.<span class=\"__1 _b\"></span> En<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>cua<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>o <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>resto<span class=\"__1 _b\"></span> de<span class=\"__1 _b\"></span> lo<span class=\"__1 _b\"></span>s ej<span class=\"__1 _3\"></span>erc<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>os <span class=\"__1 _b\"></span>abi<span class=\"__1 _3\"></span>ert<span class=\"__1 _b\"></span>os p<span class=\"__1 _b\"></span>ara <span class=\"__1 _b\"></span>ins<span class=\"__1 _3\"></span>pec<span class=\"__1 _b\"></span>ci\u00f3<span class=\"__1 _b\"></span>n, <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>Adm<span class=\"__1 _3\"></span>ini<span class=\"__1 _b\"></span>strad<span class=\"__1 _b\"></span>ores <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>Soci<span class=\"__1 _b\"></span>eda<span class=\"__1 _3\"></span>d <span class=\"__1 _b\"></span>no <span class=\"__1 _b\"></span>espe<span class=\"__1 _3\"></span>ran<span class=\"__1 _b\"></span> qu<span class=\"__1 _b\"></span>e sur<span class=\"__1 _b\"></span>jan <span class=\"__1 _b\"></span>p<span class=\"__1 _3\"></span>asi<span class=\"__1 _b\"></span>vos <span class=\"__1 _b\"></span>ad<span class=\"__1 _b\"></span>icio<span class=\"__1 _b\"></span>nale<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>re<span class=\"__1 _b\"></span>duz<span class=\"__1 _3\"></span>ca <span class=\"__1 _b\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>impo<span class=\"__1 _b\"></span>rte <span class=\"__1 _b\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>lo<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>acti<span class=\"__1 _b\"></span>vos <span class=\"__1 _14\"></span>recon<span class=\"__1 _b\"></span>oci<span class=\"__1 _3\"></span>dos<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>m<span class=\"__1 _3\"></span>od<span class=\"__1 _3\"></span>o <span class=\"__1 _b\"></span>qu<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>las <span class=\"__1 _14\"></span>prese<span class=\"__1 _b\"></span>ntes <span class=\"__1 _14\"></span>cuen<span class=\"__1 _b\"></span>tas<span class=\"__1 _b\"></span> an<span class=\"__1 _3\"></span>ua<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span>s co<span class=\"__1 _b\"></span>nsol<span class=\"__1 _b\"></span>idad<span class=\"__1 _b\"></span>as se<span class=\"__1 _b\"></span> vi<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>n af<span class=\"__1 _b\"></span>ectad<span class=\"__1 _b\"></span>os <span class=\"__1 _3\"></span>sig<span class=\"__1 _b\"></span>nifi<span class=\"__1 _b\"></span>cati<span class=\"__1 _b\"></span>vame<span class=\"__1 _b\"></span>nte.<span class=\"__1 _3\"></span> Act<span class=\"__1 _b\"></span>ivos<span class=\"__1 _3\"></span> co<span class=\"__1 _b\"></span>ntin<span class=\"__1 _b\"></span>gent<span class=\"__1 _3\"></span>es<span class=\"__1 _3\"></span><span class=\"ff2_1\"> </span>El<span class=\"__1 _b\"></span> Grup<span class=\"__1 _b\"></span>o no<span class=\"__1 _b\"></span> tie<span class=\"__1 _b\"></span>ne a<span class=\"__1 _b\"></span>ctivo<span class=\"__1 _b\"></span>s co<span class=\"__1 _b\"></span>nti<span class=\"__1 _b\"></span>ngen<span class=\"__1 _b\"></span>tes a<span class=\"__1 _b\"></span>l 31<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>dici<span class=\"__1 _b\"></span>embr<span class=\"__1 _b\"></span>e de<span class=\"__1 _b\"></span> <span class=\"ls2\">2024</span> (ni<span class=\"__1 _3\"></span> a<span class=\"__1 _3\"></span> <span class=\"ls2\">202</span>3<span class=\"ls18\">).<span class=\"__1 _22\"> </span></span>36.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>COM<span class=\"__1 _b\"></span>PROMI<span class=\"__1 _b\"></span>SOS </span>Com<span class=\"__1 _3\"></span>pro<span class=\"__1 _b\"></span>mis<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>por a<span class=\"__1 _b\"></span>rre<span class=\"__1 _3\"></span>nda<span class=\"__1 _b\"></span>mien<span class=\"__1 _b\"></span>tos <span class=\"__1 _b\"></span>oper<span class=\"__1 _3\"></span>ati<span class=\"__1 _b\"></span>vos La<span class=\"__1 _3\"></span>s cu<span class=\"__1 _b\"></span>otas<span class=\"__1 _b\"></span> m\u00ed<span class=\"__1 _3\"></span>ni<span class=\"__1 _3\"></span>ma<span class=\"__1 _3\"></span>s t<span class=\"__1 _3\"></span>ot<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>f<span class=\"__1 _3\"></span>utu<span class=\"__1 _b\"></span>ras d<span class=\"__1 _b\"></span>e op<span class=\"__1 _b\"></span>era<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span>nes <span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span>r a<span class=\"__1 _b\"></span>rren<span class=\"__1 _b\"></span>dami<span class=\"__1 _b\"></span>ento<span class=\"__1 _b\"></span>s op<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>tivo<span class=\"__1 _b\"></span>s so<span class=\"__1 _b\"></span>n la<span class=\"__1 _b\"></span>s sig<span class=\"__1 _b\"></span>uie<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>es:<span class=\"__1 _22\"> </span>Compromisos por arrendamientos operativos (Miles de Euros) 31/12/2024 31/12/2023 Menos de 1 a\u00f1o 3.400 1.696 Entre 1 y 5 a\u00f1os 3.374 5.087 Total 6.774 6.783 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "35.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>CON<span class=\"__1 _3\"></span>TIN<span class=\"__1 _b\"></span>GENCI<span class=\"__1 _b\"></span>AS </span>Pa<span class=\"__1 _3\"></span>si<span class=\"__1 _3\"></span>vos<span class=\"__1 _b\"></span> cont<span class=\"__1 _b\"></span>inge<span class=\"__1 _b\"></span>ntes<span class=\"__1 _22\"> </span>Se<span class=\"__1 _3\"></span>g\u00fa<span class=\"__1 _3\"></span>n <span class=\"__1 _2\"></span>est<span class=\"__1 _3\"></span>ab<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span>ce <span class=\"__1 _2\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>leg<span class=\"__1 _3\"></span>isl<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _b\"></span>n <span class=\"__1 _9\"></span>vig<span class=\"__1 _b\"></span>ente<span class=\"__1 _b\"></span>, <span class=\"__1 _2\"></span>los <span class=\"__1 _2\"></span>im<span class=\"__1 _3\"></span>pue<span class=\"__1 _b\"></span>sto<span class=\"__1 _3\"></span>s <span class=\"__1 _2\"></span>no<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>pued<span class=\"__1 _b\"></span>en <span class=\"__1 _2\"></span>cons<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>rse <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span>fi<span class=\"__1 _b\"></span>nit<span class=\"__1 _3\"></span>iva<span class=\"__1 _b\"></span>ment<span class=\"__1 _b\"></span>e <span class=\"__1 _2\"></span>liqu<span class=\"__1 _b\"></span>ida<span class=\"__1 _3\"></span>dos <span class=\"__1 _2\"></span>ha<span class=\"__1 _3\"></span>st<span class=\"__1 _b\"></span>a qu<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>las <span class=\"__1 _b\"></span>decl<span class=\"__1 _b\"></span>arac<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>pr<span class=\"__1 _b\"></span>esen<span class=\"__1 _b\"></span>tada<span class=\"__1 _b\"></span>s h<span class=\"__1 _3\"></span>aya<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>sido<span class=\"__1 _b\"></span> in<span class=\"__1 _b\"></span>spec<span class=\"__1 _b\"></span>cio<span class=\"__1 _3\"></span>nad<span class=\"__1 _b\"></span>as <span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span>r <span class=\"__1 _3\"></span>la<span class=\"__1 _b\"></span>s au<span class=\"__1 _b\"></span>tori<span class=\"__1 _b\"></span>dade<span class=\"__1 _b\"></span>s fi<span class=\"__1 _b\"></span>scal<span class=\"__1 _b\"></span>es <span class=\"__1 _3\"></span>o <span class=\"__1 _b\"></span>hay<span class=\"__1 _3\"></span>a <span class=\"__1 _b\"></span>trans<span class=\"__1 _b\"></span>curri<span class=\"__1 _b\"></span>do <span class=\"__1 _b\"></span>el<span class=\"__1 _3\"></span> pl<span class=\"__1 _b\"></span>azo de<span class=\"__1 _3\"></span> pres<span class=\"__1 _3\"></span>cri<span class=\"__1 _b\"></span>pci\u00f3<span class=\"__1 _3\"></span>n. E<span class=\"__1 _b\"></span>l Grup<span class=\"__1 _b\"></span>o tie<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span> abie<span class=\"__1 _b\"></span>rtos a i<span class=\"__1 _b\"></span>nspec<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>lo<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>\u00fal<span class=\"__1 _3\"></span>tim<span class=\"__1 _b\"></span>os <span class=\"__1 _2\"></span>cuat<span class=\"__1 _b\"></span>ro a\u00f1o<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span> los<span class=\"__1 _3\"></span> pri<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>pale<span class=\"__1 _b\"></span>s impu<span class=\"__1 _b\"></span>esto<span class=\"__1 _3\"></span>s qu<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>le <span class=\"__1 _b\"></span>son <span class=\"__1 _b\"></span>apli<span class=\"__1 _b\"></span>cabl<span class=\"__1 _b\"></span>es, <span class=\"__1 _b\"></span>con <span class=\"__1 _b\"></span>excep<span class=\"__1 _b\"></span>ci\u00f3<span class=\"__1 _3\"></span>n <span class=\"__1 _b\"></span>del<span class=\"__1 _3\"></span> I<span class=\"__1 _b\"></span>mpue<span class=\"__1 _b\"></span>sto <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>socie<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>des<span class=\"__1 _b\"></span>, p<span class=\"__1 _3\"></span>ara<span class=\"__1 _b\"></span> el<span class=\"__1 _b\"></span> qu<span class=\"__1 _b\"></span>e t<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>ne <span class=\"__1 _3\"></span>ab<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>rto<span class=\"__1 _b\"></span>s l<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>cin<span class=\"__1 _b\"></span>co l<span class=\"__1 _b\"></span>os <span class=\"__1 _3\"></span>\u00fal<span class=\"__1 _3\"></span>ti<span class=\"__1 _b\"></span>mos a\u00f1<span class=\"__1 _3\"></span>os.<span class=\"__1 _3\"></span> En<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>sept<span class=\"__1 _b\"></span>iemb<span class=\"__1 _b\"></span>re <span class=\"__1 _9\"></span>de <span class=\"__1 _2\"></span>2016<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>se <span class=\"__1 _9\"></span>con<span class=\"__1 _3\"></span>clu<span class=\"__1 _b\"></span>y\u00f3 <span class=\"__1 _9\"></span>un<span class=\"__1 _3\"></span>a <span class=\"__1 _9\"></span>in<span class=\"__1 _b\"></span>spec<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n <span class=\"__1 _9\"></span>del<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>Gru<span class=\"__1 _3\"></span>po <span class=\"__1 _2\"></span>esp<span class=\"__1 _3\"></span>a\u00f1<span class=\"__1 _3\"></span>ol<span class=\"__1 _3\"></span> <span class=\"__1 _9\"></span>para<span class=\"__1 _b\"></span> <span class=\"__1 _10\"></span>lo<span class=\"__1 _b\"></span>s <span class=\"__1 _9\"></span>eje<span class=\"__1 _b\"></span>rcici<span class=\"__1 _b\"></span>os <span class=\"__1 _9\"></span>201<span class=\"__1 _b\"></span>0, <span class=\"__1 _9\"></span>201<span class=\"__1 _b\"></span>1, <span class=\"__1 _9\"></span>2012 <span class=\"__1 _2\"></span>y 20<span class=\"__1 _3\"></span>13<span class=\"__1 _3\"></span> <span class=\"__1 _2\"></span>en rela<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>con<span class=\"__1 _b\"></span> <span class=\"__1 _9\"></span>lo<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>impu<span class=\"__1 _b\"></span>esto<span class=\"__1 _3\"></span>s sigu<span class=\"__1 _b\"></span>ient<span class=\"__1 _b\"></span>es: Impu<span class=\"__1 _b\"></span>esto<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>de <span class=\"__1 _2\"></span>So<span class=\"__1 _3\"></span>cie<span class=\"__1 _b\"></span>dade<span class=\"__1 _b\"></span>s, <span class=\"__1 _2\"></span>IVA<span class=\"__1 _b\"></span>, <span class=\"__1 _2\"></span>IRP<span class=\"__1 _3\"></span>F <span class=\"__1 _2\"></span>(re<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>nci<span class=\"__1 _b\"></span>ones<span class=\"__1 _b\"></span>), <span class=\"__1 _2\"></span>IRP<span class=\"__1 _b\"></span>F <span class=\"__1 _2\"></span>de no-<span class=\"__1 _22\"> </span>res<span class=\"__1 _3\"></span>id<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>te<span class=\"__1 _3\"></span>s, <span class=\"__1 _10\"></span>y <span class=\"__1 _d\"></span>re<span class=\"__1 _3\"></span>ten<span class=\"__1 _b\"></span>cio<span class=\"__1 _b\"></span>nes <span class=\"__1 _10\"></span>sobr<span class=\"__1 _b\"></span>e <span class=\"__1 _d\"></span>l<span class=\"__1 _3\"></span>a <span class=\"__1 _c\"></span>ren<span class=\"__1 _3\"></span>ta <span class=\"__1 _10\"></span>del <span class=\"__1 _10\"></span>capi<span class=\"__1 _3\"></span>ta<span class=\"__1 _3\"></span>l <span class=\"__1 _c\"></span>mob<span class=\"__1 _b\"></span>ili<span class=\"__1 _b\"></span>ario<span class=\"__1 _3\"></span>. <span class=\"__1 _c\"></span>La <span class=\"__1 _10\"></span>dire<span class=\"__1 _3\"></span>cci<span class=\"__1 _3\"></span>\u00f3n<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>de <span class=\"__1 _c\"></span>Pha<span class=\"__1 _b\"></span>rma <span class=\"__1 _c\"></span>Mar<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>ha <span class=\"__1 _c\"></span>rea<span class=\"__1 _3\"></span>li<span class=\"__1 _3\"></span>zad<span class=\"__1 _b\"></span>o <span class=\"__1 _d\"></span>su<span class=\"__1 _b\"></span>s me<span class=\"__1 _3\"></span>jor<span class=\"__1 _3\"></span>es<span class=\"__1 _3\"></span> esti<span class=\"__1 _3\"></span>mac<span class=\"__1 _b\"></span>ione<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>de<span class=\"__1 _3\"></span>l ri<span class=\"__1 _b\"></span>esgo fi<span class=\"__1 _b\"></span>scal qu<span class=\"__1 _3\"></span>e supo<span class=\"__1 _b\"></span>nen la<span class=\"__1 _b\"></span>s <span class=\"__1 _2\"></span>act<span class=\"__1 _b\"></span>as emi<span class=\"__1 _b\"></span>tida<span class=\"__1 _b\"></span>s. Dich<span class=\"__1 _3\"></span>o rie<span class=\"__1 _b\"></span>sgo<span class=\"__1 _3\"></span> fisca<span class=\"__1 _b\"></span>l <span class=\"__1 _2\"></span>no<span class=\"__1 _3\"></span> es sig<span class=\"__1 _b\"></span>nifi<span class=\"__1 _b\"></span>cati<span class=\"__1 _b\"></span>vo en rel<span class=\"__1 _b\"></span>aci\u00f3<span class=\"__1 _b\"></span>n co<span class=\"__1 _3\"></span>n l<span class=\"__1 _b\"></span>os e<span class=\"__1 _b\"></span>stad<span class=\"__1 _b\"></span>os f<span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>an<span class=\"__1 _b\"></span>cier<span class=\"__1 _3\"></span>os.<span class=\"__1 _b\"></span> En<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>cua<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>o <span class=\"__1 _b\"></span>al <span class=\"__1 _b\"></span>resto<span class=\"__1 _b\"></span> de<span class=\"__1 _b\"></span> lo<span class=\"__1 _b\"></span>s ej<span class=\"__1 _3\"></span>erc<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>os <span class=\"__1 _b\"></span>abi<span class=\"__1 _3\"></span>ert<span class=\"__1 _b\"></span>os p<span class=\"__1 _b\"></span>ara <span class=\"__1 _b\"></span>ins<span class=\"__1 _3\"></span>pec<span class=\"__1 _b\"></span>ci\u00f3<span class=\"__1 _b\"></span>n, <span class=\"__1 _b\"></span>los <span class=\"__1 _b\"></span>Adm<span class=\"__1 _3\"></span>ini<span class=\"__1 _b\"></span>strad<span class=\"__1 _b\"></span>ores <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>la <span class=\"__1 _b\"></span>Soci<span class=\"__1 _b\"></span>eda<span class=\"__1 _3\"></span>d <span class=\"__1 _b\"></span>no <span class=\"__1 _b\"></span>espe<span class=\"__1 _3\"></span>ran<span class=\"__1 _b\"></span> qu<span class=\"__1 _b\"></span>e sur<span class=\"__1 _b\"></span>jan <span class=\"__1 _b\"></span>p<span class=\"__1 _3\"></span>asi<span class=\"__1 _b\"></span>vos <span class=\"__1 _b\"></span>ad<span class=\"__1 _b\"></span>icio<span class=\"__1 _b\"></span>nale<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>se <span class=\"__1 _b\"></span>re<span class=\"__1 _b\"></span>duz<span class=\"__1 _3\"></span>ca <span class=\"__1 _b\"></span>el<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>impo<span class=\"__1 _b\"></span>rte <span class=\"__1 _b\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>lo<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>acti<span class=\"__1 _b\"></span>vos <span class=\"__1 _14\"></span>recon<span class=\"__1 _b\"></span>oci<span class=\"__1 _3\"></span>dos<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>m<span class=\"__1 _3\"></span>od<span class=\"__1 _3\"></span>o <span class=\"__1 _b\"></span>qu<span class=\"__1 _b\"></span>e <span class=\"__1 _b\"></span>las <span class=\"__1 _14\"></span>prese<span class=\"__1 _b\"></span>ntes <span class=\"__1 _14\"></span>cuen<span class=\"__1 _b\"></span>tas<span class=\"__1 _b\"></span> an<span class=\"__1 _3\"></span>ua<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span>s co<span class=\"__1 _b\"></span>nsol<span class=\"__1 _b\"></span>idad<span class=\"__1 _b\"></span>as se<span class=\"__1 _b\"></span> vi<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>n af<span class=\"__1 _b\"></span>ectad<span class=\"__1 _b\"></span>os <span class=\"__1 _3\"></span>sig<span class=\"__1 _b\"></span>nifi<span class=\"__1 _b\"></span>cati<span class=\"__1 _b\"></span>vame<span class=\"__1 _b\"></span>nte.<span class=\"__1 _3\"></span> Act<span class=\"__1 _b\"></span>ivos<span class=\"__1 _3\"></span> co<span class=\"__1 _b\"></span>ntin<span class=\"__1 _b\"></span>gent<span class=\"__1 _3\"></span>es<span class=\"__1 _3\"></span><span class=\"ff2_1\"> </span>El<span class=\"__1 _b\"></span> Grup<span class=\"__1 _b\"></span>o no<span class=\"__1 _b\"></span> tie<span class=\"__1 _b\"></span>ne a<span class=\"__1 _b\"></span>ctivo<span class=\"__1 _b\"></span>s co<span class=\"__1 _b\"></span>nti<span class=\"__1 _b\"></span>ngen<span class=\"__1 _b\"></span>tes a<span class=\"__1 _b\"></span>l 31<span class=\"__1 _b\"></span> de <span class=\"__1 _b\"></span>dici<span class=\"__1 _b\"></span>embr<span class=\"__1 _b\"></span>e de<span class=\"__1 _b\"></span> <span class=\"ls2\">2024</span> (ni<span class=\"__1 _3\"></span> a<span class=\"__1 _3\"></span> <span class=\"ls2\">202</span>3<span class=\"ls18\">).<span class=\"__1 _22\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "36.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>COM<span class=\"__1 _b\"></span>PROMI<span class=\"__1 _b\"></span>SOS </span>Com<span class=\"__1 _3\"></span>pro<span class=\"__1 _b\"></span>mis<span class=\"__1 _3\"></span>os <span class=\"__1 _b\"></span>por a<span class=\"__1 _b\"></span>rre<span class=\"__1 _3\"></span>nda<span class=\"__1 _b\"></span>mien<span class=\"__1 _b\"></span>tos <span class=\"__1 _b\"></span>oper<span class=\"__1 _3\"></span>ati<span class=\"__1 _b\"></span>vos La<span class=\"__1 _3\"></span>s cu<span class=\"__1 _b\"></span>otas<span class=\"__1 _b\"></span> m\u00ed<span class=\"__1 _3\"></span>ni<span class=\"__1 _3\"></span>ma<span class=\"__1 _3\"></span>s t<span class=\"__1 _3\"></span>ot<span class=\"__1 _3\"></span>al<span class=\"__1 _3\"></span>es <span class=\"__1 _3\"></span>f<span class=\"__1 _3\"></span>utu<span class=\"__1 _b\"></span>ras d<span class=\"__1 _b\"></span>e op<span class=\"__1 _b\"></span>era<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span>nes <span class=\"__1 _3\"></span>po<span class=\"__1 _3\"></span>r a<span class=\"__1 _b\"></span>rren<span class=\"__1 _b\"></span>dami<span class=\"__1 _b\"></span>ento<span class=\"__1 _b\"></span>s op<span class=\"__1 _3\"></span>era<span class=\"__1 _b\"></span>tivo<span class=\"__1 _b\"></span>s so<span class=\"__1 _b\"></span>n la<span class=\"__1 _b\"></span>s sig<span class=\"__1 _b\"></span>uie<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>es:<span class=\"__1 _22\"> </span><div class=\"c w9f h6f gs312\"><div class=\"t_1 m0_1 xc ha y581 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Compromisos por arrendamientos operativos </div><div class=\"t_1 m0_1 xc ha y93 ff5 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">(Miles de Euros) </div></div><div class=\"c wec h6f gs313\"><div class=\"t_1 m0_1 x52 hc y583 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">31/12/2024 </div></div><div class=\"c w8b h6f gs314\"><div class=\"t_1 m0_1 x52 hc y583 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">31/12/2023 </div></div><div class=\"c w9f h18 gs315\"><div class=\"t_1 m0_1 xc he y67d ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Menos de 1 a\u00f1o </div></div><div class=\"c wec h18 gs316\"><div class=\"t_1 m0_1 x19 he y67d ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">3.400 </div></div><div class=\"c w8b h18 gs317\"><div class=\"t_1 m0_1 x19 he y67d ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">1.696 </div></div><div class=\"c w9f h16 gs318\"><div class=\"t_1 m0_1 xc he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">Entre 1 y 5 a\u00f1os </div></div><div class=\"c wec h16 gs319\"><div class=\"t_1 m0_1 x19 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">3.374 </div></div><div class=\"c w8b h16 gs31a\"><div class=\"t_1 m0_1 x19 he y6a ff2_1 fs5 fc0_1 sc0_1 ls0_1 ws0_1\">5.087 </div></div><div class=\"c w9f h1e gs31b\"><div class=\"t_1 m0_1 xc hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">Total </div></div><div class=\"c wec h1e gs31c\"><div class=\"t_1 m0_1 x19 hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">6.774 </div></div><div class=\"c w8b h1e gs31d\"><div class=\"t_1 m0_1 x19 hc y98 ff3 fs5 fc1_1 sc0_1 ls0_1 ws0_1\">6.783 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "37.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>HON<span class=\"__1 _3\"></span>ORA<span class=\"__1 _3\"></span>RI<span class=\"__1 _b\"></span>OS D<span class=\"__1 _3\"></span>E <span class=\"__1 _3\"></span>AUD<span class=\"__1 _b\"></span>ITOR<span class=\"__1 _3\"></span>ES<span class=\"__1 _3\"></span> DE<span class=\"__1 _b\"></span> CUE<span class=\"__1 _b\"></span>NTAS<span class=\"__1 _3\"></span> </span>Lo<span class=\"__1 _3\"></span>s <span class=\"__1 _10\"></span>hon<span class=\"__1 _b\"></span>orar<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>s <span class=\"__1 _10\"></span>dev<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>ga<span class=\"__1 _3\"></span>dos<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>dur<span class=\"__1 _b\"></span>ante<span class=\"__1 _b\"></span> <span class=\"__1 _c\"></span>el <span class=\"__1 _9\"></span>ejer<span class=\"__1 _3\"></span>cic<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>KPM<span class=\"__1 _b\"></span>G <span class=\"__1 _10\"></span>AUDI<span class=\"__1 _3\"></span>TORE<span class=\"__1 _b\"></span>S, <span class=\"__1 _9\"></span>S.L <span class=\"__1 _10\"></span>y <span class=\"__1 _10\"></span>otr<span class=\"__1 _b\"></span>as <span class=\"__1 _10\"></span>fi<span class=\"__1 _3\"></span>rma<span class=\"__1 _b\"></span>s <span class=\"__1 _c\"></span>de<span class=\"__1 _3\"></span> <span class=\"__1 _10\"></span>la <span class=\"__1 _9\"></span>red <span class=\"__1 _9\"></span>por <span class=\"__1 _9\"></span>los<span class=\"__1 _b\"></span> ser<span class=\"__1 _b\"></span>vici<span class=\"__1 _b\"></span>os d<span class=\"__1 _b\"></span>e a<span class=\"__1 _b\"></span>udit<span class=\"__1 _b\"></span>or\u00eda<span class=\"__1 _3\"></span> d<span class=\"__1 _b\"></span>e P<span class=\"__1 _b\"></span>harm<span class=\"__1 _b\"></span>a M<span class=\"__1 _3\"></span>ar,<span class=\"__1 _b\"></span> S.<span class=\"__1 _b\"></span>A. y<span class=\"__1 _3\"></span> <span class=\"__1 _3\"></span>sus <span class=\"__1 _b\"></span>soc<span class=\"__1 _3\"></span>ie<span class=\"__1 _b\"></span>dad<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>dep<span class=\"__1 _b\"></span>endi<span class=\"__1 _b\"></span>ente<span class=\"__1 _b\"></span>s as<span class=\"__1 _3\"></span>cen<span class=\"__1 _b\"></span>dier<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span> a<span class=\"__1 _b\"></span> 4<span class=\"ls2\">34</span> <span class=\"__1 _b\"></span>mil<span class=\"__1 _b\"></span>es d<span class=\"__1 _b\"></span>e e<span class=\"__1 _b\"></span>uros <span class=\"__1 _b\"></span>en 20<span class=\"__1 _3\"></span>24<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>(438<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _a\"> </span>de<span class=\"__1 _b\"></span>  e<span class=\"__1 _3\"></span>ur<span class=\"__1 _b\"></span>os <span class=\"__1 _a\"> </span>a <span class=\"__1 _a\"> </span>31 <span class=\"__1 _a\"> </span>de<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>dic<span class=\"__1 _3\"></span>ie<span class=\"__1 _b\"></span>mbre <span class=\"__1 _8\"> </span>de <span class=\"__1 _a\"> </span>20<span class=\"__1 _3\"></span>23<span class=\"__1 _3\"></span> <span class=\"__1 _a\"> </span>por <span class=\"__1 _a\"> </span>Pri<span class=\"__1 _b\"></span>cew<span class=\"__1 _3\"></span>at<span class=\"__1 _3\"></span>erh<span class=\"__1 _b\"></span>ouseCo<span class=\"__1 _b\"></span>oper<span class=\"__1 _3\"></span>s <span class=\"__1 _a\"> </span>Aud<span class=\"__1 _b\"></span>itor<span class=\"__1 _3\"></span>es<span class=\"__1 _b\"></span>, <span class=\"__1 _11\"> </span>S.<span class=\"__1 _3\"></span>L.)<span class=\"__1 _b\"></span>. <span class=\"__1 _a\"> </span>Los<span class=\"__1 _b\"></span> ho<span class=\"__1 _3\"></span>no<span class=\"__1 _3\"></span>rar<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>s por<span class=\"__1 _b\"></span> otro<span class=\"__1 _b\"></span>s ser<span class=\"__1 _3\"></span>vic<span class=\"__1 _3\"></span>io<span class=\"__1 _b\"></span>s adi<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span>nal<span class=\"__1 _3\"></span>es re<span class=\"__1 _b\"></span>laci<span class=\"__1 _b\"></span>onad<span class=\"__1 _b\"></span>os de<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>la<span class=\"__1 _3\"></span> aud<span class=\"__1 _3\"></span>it<span class=\"__1 _3\"></span>ori<span class=\"__1 _b\"></span>a asce<span class=\"__1 _3\"></span>ndi<span class=\"__1 _b\"></span>eron<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>en<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>20<span class=\"__1 _3\"></span>24<span class=\"__1 _3\"></span> a <span class=\"__1 _2\"></span><span class=\"ls2\">23</span> mile<span class=\"__1 _b\"></span>s de eur<span class=\"__1 _b\"></span>os (48<span class=\"__1 _b\"></span> <span class=\"__1 _a\"> </span>mile<span class=\"__1 _b\"></span>s <span class=\"__1 _a\"> </span>de <span class=\"__1 _8\"> </span>euro<span class=\"__1 _b\"></span>s <span class=\"__1 _a\"> </span>202<span class=\"__1 _b\"></span>3 <span class=\"__1 _a\"> </span>po<span class=\"__1 _b\"></span>r <span class=\"__1 _a\"> </span>Price<span class=\"__1 _b\"></span>wate<span class=\"__1 _b\"></span>rho<span class=\"__1 _3\"></span>use<span class=\"__1 _b\"></span>Coop<span class=\"__1 _3\"></span>e<span class=\"__1 _3\"></span>rs <span class=\"__1 _8\"> </span>Aud<span class=\"__1 _b\"></span>itor<span class=\"__1 _3\"></span>es,<span class=\"__1 _b\"></span> <span class=\"__1 _11\"> </span>S.<span class=\"__1 _3\"></span>L.<span class=\"__1 _b\"></span>). <span class=\"__1 _a\"> </span>Lo<span class=\"__1 _b\"></span>s <span class=\"__1 _a\"> </span>hon<span class=\"__1 _b\"></span>orari<span class=\"__1 _b\"></span>os <span class=\"__1 _a\"> </span>po<span class=\"__1 _b\"></span>r <span class=\"__1 _a\"> </span>ot<span class=\"__1 _3\"></span>ros<span class=\"__1 _b\"></span> <span class=\"__1 _a\"> </span>servi<span class=\"__1 _b\"></span>cio<span class=\"__1 _b\"></span>s ad<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>onal<span class=\"__1 _b\"></span>es d<span class=\"__1 _b\"></span>isti<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>os <span class=\"__1 _3\"></span>de<span class=\"__1 _3\"></span> l<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>aud<span class=\"__1 _b\"></span>ito<span class=\"__1 _3\"></span>ria<span class=\"__1 _b\"></span> asce<span class=\"__1 _b\"></span>ndie<span class=\"__1 _b\"></span>ron <span class=\"__1 _b\"></span>en 2<span class=\"__1 _b\"></span>024 <span class=\"__1 _3\"></span>a <span class=\"ls2\">65 </span>m<span class=\"__1 _b\"></span>iles<span class=\"__1 _3\"></span> d<span class=\"__1 _3\"></span>e e<span class=\"__1 _b\"></span>uros",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "38.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>ME<span class=\"__1 _3\"></span>DIO<span class=\"__1 _b\"></span> AMBI<span class=\"__1 _b\"></span>ENTE<span class=\"__1 _b\"></span> </span>Dur<span class=\"__1 _b\"></span>ante<span class=\"__1 _b\"></span> 202<span class=\"__1 _b\"></span>4 y 2<span class=\"__1 _b\"></span>023 <span class=\"__1 _b\"></span>no <span class=\"__1 _b\"></span>se h<span class=\"__1 _b\"></span>an r<span class=\"__1 _b\"></span>eali<span class=\"__1 _b\"></span>zado<span class=\"__1 _b\"></span> inve<span class=\"__1 _b\"></span>rsio<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>si<span class=\"__1 _b\"></span>gnif<span class=\"__1 _b\"></span>icat<span class=\"__1 _b\"></span>ivas <span class=\"__1 _b\"></span>en m<span class=\"__1 _b\"></span>ateri<span class=\"__1 _b\"></span>a d<span class=\"__1 _3\"></span>e m<span class=\"__1 _b\"></span>edi<span class=\"__1 _b\"></span>o a<span class=\"__1 _3\"></span>mbi<span class=\"__1 _b\"></span>ent<span class=\"__1 _3\"></span>e. <span class=\"__1 _b\"></span>En 2<span class=\"__1 _b\"></span>024<span class=\"__1 _3\"></span>, c<span class=\"__1 _3\"></span>on<span class=\"__1 _3\"></span> ob<span class=\"__1 _3\"></span>jet<span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>de <span class=\"__1 _14\"></span>redu<span class=\"__1 _b\"></span>cir <span class=\"__1 _14\"></span>las <span class=\"__1 _14\"></span>emis<span class=\"__1 _3\"></span>io<span class=\"__1 _b\"></span>nes <span class=\"__1 _b\"></span>d<span class=\"__1 _3\"></span>e <span class=\"__1 _14\"></span>gase<span class=\"__1 _3\"></span>s <span class=\"__1 _b\"></span>de<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>efe<span class=\"__1 _3\"></span>cto<span class=\"__1 _b\"></span> <span class=\"__1 _3\"></span>in<span class=\"__1 _3\"></span>ver<span class=\"__1 _3\"></span>na<span class=\"__1 _b\"></span>dero<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>y <span class=\"__1 _b\"></span>fom<span class=\"__1 _b\"></span>enta<span class=\"__1 _b\"></span>r <span class=\"__1 _b\"></span>la <span class=\"__1 _14\"></span>aut<span class=\"__1 _3\"></span>op<span class=\"__1 _3\"></span>rodu<span class=\"__1 _b\"></span>cci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>de <span class=\"__1 _14\"></span>ener<span class=\"__1 _b\"></span>g\u00eda <span class=\"__1 _14\"></span>el\u00e9<span class=\"__1 _3\"></span>ctri<span class=\"__1 _b\"></span>ca,<span class=\"__1 _3\"></span> la<span class=\"__1 _b\"></span> So<span class=\"__1 _b\"></span>cied<span class=\"__1 _3\"></span>ad <span class=\"__1 _b\"></span>in<span class=\"__1 _3\"></span>vir<span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>\u00f3 <span class=\"__1 _b\"></span>103 <span class=\"__1 _b\"></span>mil<span class=\"__1 _3\"></span>es <span class=\"__1 _b\"></span>de <span class=\"__1 _3\"></span>eu<span class=\"__1 _3\"></span>ros<span class=\"__1 _3\"></span> e<span class=\"__1 _b\"></span>n l<span class=\"__1 _b\"></span>a i<span class=\"__1 _b\"></span>nsta<span class=\"__1 _3\"></span>la<span class=\"__1 _3\"></span>ci\u00f3<span class=\"__1 _b\"></span>n <span class=\"__1 _b\"></span>y pu<span class=\"__1 _b\"></span>esta<span class=\"__1 _3\"></span> e<span class=\"__1 _b\"></span>n m<span class=\"__1 _b\"></span>archa<span class=\"__1 _b\"></span> de<span class=\"__1 _b\"></span> 10<span class=\"__1 _b\"></span>5 <span class=\"__1 _3\"></span>pan<span class=\"__1 _b\"></span>ele<span class=\"__1 _3\"></span>s <span class=\"__1 _3\"></span>sol<span class=\"__1 _b\"></span>ares <span class=\"__1 _b\"></span>fot<span class=\"__1 _b\"></span>ovol<span class=\"__1 _3\"></span>ta<span class=\"__1 _3\"></span>ico<span class=\"__1 _b\"></span>s que, unidos a los ya existentes podr\u00e1n suministrar hasta el 12% del consumo de <span class=\"__1 _2\"></span><span class=\"ls0_1\">ene<span class=\"__1 _3\"></span>rg<span class=\"__1 _b\"></span>\u00eda e<span class=\"__1 _b\"></span>l\u00e9ct<span class=\"__1 _3\"></span>ric<span class=\"__1 _3\"></span>a <span class=\"__1 _3\"></span>del<span class=\"__1 _b\"></span> la<span class=\"__1 _b\"></span>bora<span class=\"__1 _3\"></span>to<span class=\"__1 _b\"></span>rio<span class=\"__1 _3\"></span> </span>de<span class=\"__1 _3\"></span> Co<span class=\"__1 _b\"></span>lme<span class=\"__1 _3\"></span>nar<span class=\"__1 _b\"></span> Vie<span class=\"__1 _b\"></span>jo. Lo<span class=\"__1 _3\"></span>s gast<span class=\"__1 _3\"></span>os ha<span class=\"__1 _3\"></span>bi<span class=\"__1 _3\"></span>do<span class=\"__1 _3\"></span>s dura<span class=\"__1 _3\"></span>nt<span class=\"__1 _3\"></span>e el<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>ejerc<span class=\"__1 _3\"></span>ici<span class=\"__1 _b\"></span>o 2024<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>rela<span class=\"__1 _b\"></span>tivo<span class=\"__1 _3\"></span>s a la pro<span class=\"__1 _b\"></span>tecci<span class=\"__1 _b\"></span>\u00f3n y <span class=\"__1 _2\"></span>mej<span class=\"__1 _3\"></span>ora<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>del<span class=\"__1 _3\"></span> med<span class=\"__1 _b\"></span>io ambi<span class=\"__1 _b\"></span>ente<span class=\"__1 _b\"></span> <span class=\"__1 _2\"></span>han si<span class=\"__1 _3\"></span>do de 10<span class=\"__1 _3\"></span>6 <span class=\"__1 _3\"></span>mi<span class=\"__1 _3\"></span>le<span class=\"__1 _3\"></span>s d<span class=\"__1 _b\"></span>e eu<span class=\"__1 _b\"></span>ros (1<span class=\"__1 _b\"></span>57 m<span class=\"__1 _b\"></span>ile<span class=\"__1 _b\"></span>s en <span class=\"__1 _b\"></span>2023<span class=\"__1 _b\"></span>).  La<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>Soc<span class=\"__1 _3\"></span>ie<span class=\"__1 _3\"></span>da<span class=\"__1 _3\"></span>d <span class=\"__1 _b\"></span>no<span class=\"__1 _b\"></span> <span class=\"__1 _3\"></span>ti<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>e <span class=\"__1 _b\"></span>con<span class=\"__1 _b\"></span>ocim<span class=\"__1 _b\"></span>ient<span class=\"__1 _b\"></span>o <span class=\"__1 _b\"></span>de <span class=\"__1 _b\"></span>po<span class=\"__1 _b\"></span>sibl<span class=\"__1 _b\"></span>es <span class=\"__1 _b\"></span>cont<span class=\"__1 _b\"></span>inge<span class=\"__1 _b\"></span>ncia<span class=\"__1 _b\"></span>s <span class=\"__1 _b\"></span>rela<span class=\"__1 _b\"></span>cion<span class=\"__1 _b\"></span>adas<span class=\"__1 _b\"></span> c<span class=\"__1 _b\"></span>on <span class=\"__1 _b\"></span>la<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>pr<span class=\"__1 _3\"></span>ote<span class=\"__1 _b\"></span>cci\u00f3n<span class=\"__1 _b\"></span> <span class=\"__1 _b\"></span>del <span class=\"__1 _b\"></span>m<span class=\"__1 _3\"></span>ed<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span> <span class=\"__1 _b\"></span>amb<span class=\"__1 _b\"></span>ient<span class=\"__1 _b\"></span>e, ni<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>ex<span class=\"__1 _3\"></span>ist<span class=\"__1 _b\"></span>en <span class=\"__1 _c\"></span>rie<span class=\"__1 _b\"></span>sgos <span class=\"__1 _10\"></span>que<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>pud<span class=\"__1 _b\"></span>ieran<span class=\"__1 _b\"></span> <span class=\"__1 _d\"></span>ha<span class=\"__1 _b\"></span>bers<span class=\"__1 _3\"></span>e <span class=\"__1 _10\"></span>trans<span class=\"__1 _b\"></span>feri<span class=\"__1 _b\"></span>do <span class=\"__1 _10\"></span>a <span class=\"__1 _d\"></span>ot<span class=\"__1 _b\"></span>ras <span class=\"__1 _10\"></span>enti<span class=\"__1 _b\"></span>dade<span class=\"__1 _b\"></span>s, <span class=\"__1 _c\"></span>por<span class=\"__1 _3\"></span> <span class=\"__1 _c\"></span>lo <span class=\"__1 _10\"></span>tan<span class=\"__1 _3\"></span>to<span class=\"__1 _3\"></span>, <span class=\"__1 _10\"></span>no <span class=\"__1 _c\"></span>ha <span class=\"__1 _10\"></span>sid<span class=\"__1 _3\"></span>o <span class=\"__1 _c\"></span>pre<span class=\"__1 _3\"></span>cis<span class=\"__1 _3\"></span>o <span class=\"__1 _10\"></span>en <span class=\"__1 _c\"></span>el<span class=\"__1 _b\"></span> pre<span class=\"__1 _b\"></span>sent<span class=\"__1 _3\"></span>e e<span class=\"__1 _b\"></span>jerc<span class=\"__1 _3\"></span>i<span class=\"__1 _3\"></span>cio<span class=\"__1 _b\"></span> rea<span class=\"__1 _3\"></span>li<span class=\"__1 _b\"></span>zar d<span class=\"__1 _b\"></span>ota<span class=\"__1 _b\"></span>ci\u00f3n<span class=\"__1 _3\"></span> al<span class=\"__1 _b\"></span>gun<span class=\"__1 _3\"></span>a e<span class=\"__1 _b\"></span>n co<span class=\"__1 _3\"></span>nce<span class=\"__1 _b\"></span>pto <span class=\"__1 _b\"></span>de p<span class=\"__1 _b\"></span>rovis<span class=\"__1 _3\"></span>io<span class=\"__1 _3\"></span>ne<span class=\"__1 _3\"></span>s p<span class=\"__1 _b\"></span>ara <span class=\"__1 _3\"></span>ac<span class=\"__1 _3\"></span>tua<span class=\"__1 _b\"></span>cion<span class=\"__1 _b\"></span>es me<span class=\"__1 _b\"></span>dio<span class=\"__1 _3\"></span>am<span class=\"__1 _3\"></span>bi<span class=\"__1 _3\"></span>en<span class=\"__1 _3\"></span>tal<span class=\"__1 _3\"></span>es",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "39.<span class=\"ls0_1\"> <span class=\"__1 _1f\"></span>HE<span class=\"__1 _3\"></span>CHO<span class=\"__1 _3\"></span>S <span class=\"__1 _3\"></span>POS<span class=\"__1 _b\"></span>TERI<span class=\"__1 _3\"></span>ORE<span class=\"__1 _b\"></span>S AL<span class=\"__1 _3\"></span> CI<span class=\"__1 _b\"></span>ERRE<span class=\"__1 _b\"></span> </span>Desde el cierre del ejercicio hasta la fecha de formulaci\u00f3n de estas cuentas anuales<span class=\"__1 _9\"></span> consolidadas,<span class=\"__1 _2\"></span> no se han producido <span class=\"__1 _13\"> </span>otr<span class=\"__1 _2\"></span>os <span class=\"__1 _1e\"> </span>acontecimientos <span class=\"__1 _1e\"> </span>significat<span class=\"__1 _2\"></span>ivos <span class=\"__1 _13\"> </span>qu<span class=\"__1 _2\"></span>e <span class=\"__1 _13\"> </span>afecte<span class=\"__1 _2\"></span>n <span class=\"__1 _13\"> </span>al <span class=\"__1 _1e\"> </span>contenido <span class=\"__1 _1e\"> </span>de <span class=\"__1 _1e\"> </span>las <span class=\"__1 _1e\"> </span>mismas <span class=\"__1 _1e\"> </span>ni <span class=\"__1 _f\"> </span>otros acontecimientos que por s<span class=\"__1 _2\"></span>u relevancia, deb<span class=\"__1 _2\"></span>an ser objeto de<span class=\"__1 _2\"></span> menci\u00f3n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:959800QWKZ45ZQC2AV58",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}