{
 "documentInfo": {
  "documentType": "https://xbrl.org/2021/xbrl-json",
  "features": {
   "xbrl:canonicalValues": true
  },
  "namespaces": {
   "iberpapelgestionsa": "http://iberpapelgestionsa.com/xbrl/2021",
   "ifrs-full": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
   "iso4217": "http://www.xbrl.org/2003/iso4217",
   "scheme": "http://standards.iso.org/iso/17442",
   "xbrl": "https://xbrl.org/2021",
   "xbrli": "http://www.xbrl.org/2003/instance"
  },
  "taxonomy": [
   "http://iberpapelgestionsa.com/xbrl/2021/959800RG37G8456RGX60-2023-12-31.xsd"
  ]
 },
 "facts": {
  "fact-53": {
   "value": "196978000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssets",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-54": {
   "value": "226685000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssets",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-55": {
   "value": "165330000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PropertyPlantAndEquipment",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-56": {
   "value": "181736000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PropertyPlantAndEquipment",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-57": {
   "value": "9390000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentBiologicalAssets",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-58": {
   "value": "28008000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentBiologicalAssets",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-59": {
   "value": "11019000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-60": {
   "value": "11526000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-61": {
   "value": "4278000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxAssets",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-62": {
   "value": "4168000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxAssets",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-63": {
   "value": "6961000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentFinancialAssets",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-64": {
   "value": "1247000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentFinancialAssets",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-65": {
   "value": "192053000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentAssets",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-66": {
   "value": "162413000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentAssets",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-67": {
   "value": "31457000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Inventories",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-68": {
   "value": "36518000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Inventories",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-69": {
   "value": "41842000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherCurrentReceivables",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-70": {
   "value": "48881000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherCurrentReceivables",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-71": {
   "value": "118754000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-72": {
   "value": "77014000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-73": {
   "value": "389031000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Assets",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-74": {
   "value": "389098000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Assets",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-75": {
   "value": "318406000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-76": {
   "value": "287355000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-77": {
   "value": "6450000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IssuedCapital",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-78": {
   "value": "6624000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IssuedCapital",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-79": {
   "value": "13633000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:SharePremium",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-80": {
   "value": "13633000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:SharePremium",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-81": {
   "value": "1117000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:TreasuryShares",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-82": {
   "value": "5209000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:TreasuryShares",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-83": {
   "value": "-17298000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ReserveOfExchangeDifferencesOnTranslation",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-84": {
   "value": "-11924000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ReserveOfExchangeDifferencesOnTranslation",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-85": {
   "value": "322082000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:GananciasAcumuladasYOtras",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-86": {
   "value": "284231000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:GananciasAcumuladasYOtras",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-87": {
   "value": "-5344000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:DividendoACuenta",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-88": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:DividendoACuenta",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-89": {
   "value": "20431000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentLiabilities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-90": {
   "value": "27001000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentLiabilities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-91": {
   "value": "17962000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:RecursosAjenosNoCorrientes",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-92": {
   "value": "23426000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:RecursosAjenosNoCorrientes",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-93": {
   "value": "256000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxLiabilities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-94": {
   "value": "983000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxLiabilities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-95": {
   "value": "10000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentProvisions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-96": {
   "value": "59000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentProvisions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-97": {
   "value": "2203000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentFinancialLiabilities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-98": {
   "value": "2533000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentFinancialLiabilities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-99": {
   "value": "50194000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentLiabilities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-100": {
   "value": "74742000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentLiabilities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-101": {
   "value": "33186000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherCurrentPayables",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-102": {
   "value": "54281000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherCurrentPayables",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-103": {
   "value": "4186000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-104": {
   "value": "320000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-105": {
   "value": "6331000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:RecursosAjenos",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-106": {
   "value": "14357000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:RecursosAjenos",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-107": {
   "value": "6491000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentProvisions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-108": {
   "value": "5784000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CurrentProvisions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-109": {
   "value": "70625000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Liabilities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-110": {
   "value": "101743000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Liabilities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-111": {
   "value": "389031000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EquityAndLiabilities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-112": {
   "value": "389098000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EquityAndLiabilities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-113": {
   "value": "250762000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Revenue",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-114": {
   "value": "295018000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Revenue",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-115": {
   "value": "11515000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-116": {
   "value": "12245000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-117": {
   "value": "9782000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-118": {
   "value": "-18961000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-119": {
   "value": "95037000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RawMaterialsAndConsumablesUsed",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-120": {
   "value": "104369000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RawMaterialsAndConsumablesUsed",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-121": {
   "value": "22925000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EmployeeBenefitsExpense",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-122": {
   "value": "21194000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EmployeeBenefitsExpense",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-123": {
   "value": "12819000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DepreciationAndAmortisationExpense",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-124": {
   "value": "12473000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DepreciationAndAmortisationExpense",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-125": {
   "value": "-68960000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherOperatingIncomeExpense",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-126": {
   "value": "-170571000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherOperatingIncomeExpense",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-127": {
   "value": "52754000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromOperatingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-128": {
   "value": "17617000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromOperatingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-129": {
   "value": "683000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:FinanceIncomeCost",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-130": {
   "value": "-143000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:FinanceIncomeCost",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-131": {
   "value": "53437000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossBeforeTax",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-132": {
   "value": "17474000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossBeforeTax",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-133": {
   "value": "6312000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-134": {
   "value": "1638000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-135": {
   "value": "47125000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromContinuingOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-136": {
   "value": "15836000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromContinuingOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-137": {
   "value": "47125000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-138": {
   "value": "15836000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-139": {
   "value": "47125000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-140": {
   "value": "15836000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-141": {
   "value": "4.424",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-142": {
   "value": "1.47",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:BasicEarningsLossPerShareFromContinuingOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-143": {
   "value": "4.424",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-144": {
   "value": "1.47",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-145": {
   "value": "47125000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-146": {
   "value": "15836000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-147": {
   "value": "-5374000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-148": {
   "value": "6713000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-149": {
   "value": "-5374000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-150": {
   "value": "6713000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-151": {
   "value": "41751000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-152": {
   "value": "22549000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-153": {
   "value": "41751000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-154": {
   "value": "22549000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-155": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-156": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-157": {
   "value": "41751000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-158": {
   "value": "22549000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-159": {
   "value": "41751000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-160": {
   "value": "22549000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-161": {
   "value": "41751000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-162": {
   "value": "22549000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-163": {
   "value": "6624000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:PreviouslyStatedMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-164": {
   "value": "13633000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:PreviouslyStatedMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-165": {
   "value": "-3084000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:PreviouslyStatedMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-166": {
   "value": "-18637000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:PreviouslyStatedMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-167": {
   "value": "273839000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:PreviouslyStatedMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-168": {
   "value": "-2722000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:PreviouslyStatedMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-169": {
   "value": "269653000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00",
    "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:PreviouslyStatedMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-170": {
   "value": "6624000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-171": {
   "value": "13633000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-172": {
   "value": "-3084000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-173": {
   "value": "-18637000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-174": {
   "value": "273839000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-175": {
   "value": "-2722000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-176": {
   "value": "269653000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-02T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-177": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-178": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-179": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-180": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-181": {
   "value": "15836000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-182": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-183": {
   "value": "15836000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-184": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-185": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-186": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-187": {
   "value": "6713000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-188": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-189": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-190": {
   "value": "6713000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-191": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-192": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-193": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-194": {
   "value": "6713000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-195": {
   "value": "15836000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-196": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-197": {
   "value": "22549000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-198": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-199": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-200": {
   "value": "-2125000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-201": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-202": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-203": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-204": {
   "value": "-2125000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-205": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-206": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-207": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-208": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-209": {
   "value": "5444000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-210": {
   "value": "-2722000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-211": {
   "value": "2722000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-212": {
   "value": "6624000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-213": {
   "value": "13633000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-214": {
   "value": "-5209000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-215": {
   "value": "-11924000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-216": {
   "value": "284231000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-217": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-218": {
   "value": "287355000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-219": {
   "value": "6624000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:PreviouslyStatedMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-220": {
   "value": "13633000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:PreviouslyStatedMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-221": {
   "value": "-5209000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:PreviouslyStatedMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-222": {
   "value": "-11924000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:PreviouslyStatedMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-223": {
   "value": "284231000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:PreviouslyStatedMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-224": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:PreviouslyStatedMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-225": {
   "value": "287355000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:RetrospectiveApplicationAndRetrospectiveRestatementAxis": "ifrs-full:PreviouslyStatedMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-226": {
   "value": "6624000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-227": {
   "value": "13633000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-228": {
   "value": "-5209000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-229": {
   "value": "-11924000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-230": {
   "value": "284231000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-231": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-232": {
   "value": "287355000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-02T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-233": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-234": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-235": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-236": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-237": {
   "value": "47125000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-238": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-239": {
   "value": "47125000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-240": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-241": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-242": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-243": {
   "value": "-5374000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-244": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-245": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-246": {
   "value": "-5374000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-247": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-248": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-249": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-250": {
   "value": "-5374000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-251": {
   "value": "47125000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-252": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-253": {
   "value": "41751000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-254": {
   "value": "174000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ReductionOfIssuedCapital",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-255": {
   "value": "-0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ReductionOfIssuedCapital",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-256": {
   "value": "-4666000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ReductionOfIssuedCapital",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-257": {
   "value": "-0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ReductionOfIssuedCapital",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-258": {
   "value": "4492000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ReductionOfIssuedCapital",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-259": {
   "value": "-0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ReductionOfIssuedCapital",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-260": {
   "value": "-0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ReductionOfIssuedCapital",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-261": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-262": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-263": {
   "value": "-574000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-264": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-265": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-266": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-267": {
   "value": "-574000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-268": {
   "value": "-0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersOfParent",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-269": {
   "value": "-0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersOfParent",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-270": {
   "value": "-0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersOfParent",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-271": {
   "value": "-0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersOfParent",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-272": {
   "value": "4278000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersOfParent",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-273": {
   "value": "5344000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersOfParent",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-274": {
   "value": "9622000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersOfParent",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-275": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-276": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-277": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-278": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-279": {
   "value": "-504000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-280": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-281": {
   "value": "-504000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-282": {
   "value": "6450000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-283": {
   "value": "13633000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-284": {
   "value": "-1117000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-285": {
   "value": "-17298000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-286": {
   "value": "322082000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:GananciasAcumuladasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-287": {
   "value": "-5344000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "iberpapelgestionsa:OperacionesConAccionesPropiasMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-288": {
   "value": "318406000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-289": {
   "value": "33006000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-290": {
   "value": "16134000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-291": {
   "value": "33008000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-292": {
   "value": "18039000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-293": {
   "value": "852000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:InteresesCobradosPagados",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-294": {
   "value": "-446000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:InteresesCobradosPagados",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-295": {
   "value": "-854000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-296": {
   "value": "-1459000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-297": {
   "value": "32758000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-298": {
   "value": "-23706000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-299": {
   "value": "24576000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:CobrosPagosDeInmovilizadoMaterial",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-300": {
   "value": "-12026000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:CobrosPagosDeInmovilizadoMaterial",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-301": {
   "value": "5401000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-302": {
   "value": "9364000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-303": {
   "value": "15376000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:CobrosPagosPorInversionEnActivosBiologicos",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-304": {
   "value": "644000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:CobrosPagosPorInversionEnActivosBiologicos",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-305": {
   "value": "1793000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-306": {
   "value": "2960000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-307": {
   "value": "-23686000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-308": {
   "value": "-21181000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-309": {
   "value": "-574000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:CobrosYPagosPorAccionesPropias",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-310": {
   "value": "-2125000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:CobrosYPagosPorAccionesPropias",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-311": {
   "value": "13490000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-312": {
   "value": "16334000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-313": {
   "value": "9622000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-314": {
   "value": "2722000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-315": {
   "value": "-338000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-316": {
   "value": "531000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-317": {
   "value": "41740000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-318": {
   "value": "-28222000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-319": {
   "value": "77014000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-02T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-320": {
   "value": "105236000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-02T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-321": {
   "value": "118754000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-322": {
   "value": "77014000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-382": {
   "value": "Informaci\u00f3n general IBERPAPEL GESTI\u00d3N, S.A. es una sociedad que al cierre del ejercicio 2023 cuenta con un grupo (en  adelante,  el  Grupo),  formado  por  17  sociedades:  IBERPAPEL  GESTI\u00d3N,  S.A.,  sociedad dominante y 16 dependientes. El Anexo I a estas notas recoge informaci\u00f3n adicional respecto de  las  entidades  incluidas  en  el  per\u00edmetro  de  consolidaci\u00f3n  por  el  m\u00e9todo  de  integraci\u00f3n global. La totalidad de las acciones de la Sociedad dominante est\u00e1n admitidas a cotizaci\u00f3n en las bolsas de Madrid y Bilbao. El Grupo tiene la \u00fanica planta de fabricaci\u00f3n en Hernani y vende fundamentalmente en Europa, siendo  su  actividad  principal  la  fabricaci\u00f3n  y  comercializaci\u00f3n  de  papel  de  escritura  e impresi\u00f3n, tambi\u00e9n comercializa energ\u00eda el\u00e9ctrica. A efectos  de  la preparaci\u00f3n  de  las cuentas  anuales  consolidadas,  se  entiende que existe  un grupo  cuando  la  dominante  tiene  una  o  m\u00e1s  entidades  dependientes,  siendo  \u00e9stas  aquellas sobre las que la dominante tiene el control, bien de forma directa o indirecta. IBERPAPEL GESTI\u00d3N, S.A., sociedad an\u00f3nima dominante del Grupo, se constituy\u00f3 en  Huelva, Espa\u00f1a, el d\u00eda 21 de julio de 1997 como sociedad an\u00f3nima. Se encuentra inscrita en el Registro Mercantil  de  Guip\u00fazcoa,  en  la  hoja  SS-19511,  folio  43  del  tomo  1910,  libro  0,  secci\u00f3n  8\u00aa  de Sociedades. La Junta General de Accionistas celebrada el 30 de mayo de 2023 aprob\u00f3 en su punto tercero del  orden  del  d\u00eda  la  aprobaci\u00f3n  de  la  modificaci\u00f3n  del  art\u00edculo  5\u00ba,  22\u00ba,  24\u00ba  y  28\u00ba  de  los Estatutos Sociales. Dichas  modificaciones  de  los  Estatutos  Sociales  se  inscribieron  en  el  Registro  Mercantil  de Guip\u00fazcoa con fecha 17/07/2023, causando la inscripci\u00f3n 83. El domicilio social de IBERPAPEL GESTI\u00d3N, S.A. se encuentra en San Sebasti\u00e1n, Guip\u00fazcoa, en la Avenida de Sancho el Sabio, N.\u00ba 2-1\u00ba. El  objeto  social  de  la  Sociedad  dominante  est\u00e1  descrito  en  el  art\u00edculo  2\u00ba  de  sus  estatutos sociales, y consiste en: i)  Operaciones  comerciales  de  toda  clase,  en  nombre  y  por  cuenta  propia  o  ajena, referente a cualquier mercader\u00eda u objeto . ii)  Tenencia  y  explotaci\u00f3n  de  cualquier  tipo  de  fincas  urbanas,  r\u00fasticas,  agr\u00edcolas  y forestales e industriales. iii) La  suscripci\u00f3n,  adquisici\u00f3n  derivativa,  tenencia,  disfrute,  administraci\u00f3n, compraventa  o  enajenaci\u00f3n  de  valores  mobiliarios  y  participaciones  sociales,  con exclusi\u00f3n  de  las  actividades  reguladas  por  la  Ley  46/84  y  de  aquellas  sujetas  a normativa espec\u00edfica propia. Durante  los  ejercicios  2023  y  2022  no  se  han  producido  cambios  en  el  per\u00edmetro  de consolidaci\u00f3n. El centro principal de actividad est\u00e1 situado  en Hernani, Barrio de Zicu\u00f1aga,  s/n, Guip\u00fazcoa, direcci\u00f3n de Papelera Guipuzcoana de Zicu\u00f1aga, S.A.U. Estas cuentas anuales consolidadas han sido formuladas por el Consejo de Administraci\u00f3n el 27 de febrero de 2024, las cuales ser\u00e1n presentadas a la Junta General de Accionistas en los plazos  establecidos.  Los  administradores  de  la  Sociedad  dominante  estiman  que  ser\u00e1n aprobadas sin variaciones significativas. El  domicilio  de  la  entidad.  se  encuentra  en  la  Avenida  de  Sancho  el  Sabio,  N.\u00ba  2-1\u00ba,  San Sebasti\u00e1n, Guip\u00fazcoa. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "IBERPAPEL GESTI\u00d3N, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-361": {
   "value": "S.A.",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "  IBERPAPEL  GESTI\u00d3N,  S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "El Grupo tiene la \u00fanica planta de fabricaci\u00f3n en Hernani y vende fundamentalmente en Europa, siendo  su  actividad  principal  la  fabricaci\u00f3n  y  comercializaci\u00f3n  de  papel  de  escritura  e impresi\u00f3n, tambi\u00e9n comercializa energ\u00eda el\u00e9ctrica. El  objeto  social  de  la  Sociedad  dominante  est\u00e1  descrito  en  el  art\u00edculo  2\u00ba  de  sus  estatutos sociales, y consiste en: i)  Operaciones  comerciales  de  toda  clase,  en  nombre  y  por  cuenta  propia  o  ajena, referente a cualquier mercader\u00eda u objeto ii)  Tenencia  y  explotaci\u00f3n  de  cualquier  tipo  de  fincas  urbanas,  r\u00fasticas,  agr\u00edcolas  y forestales e industriales. iii) La  suscripci\u00f3n,  adquisici\u00f3n  derivativa,  tenencia,  disfrute,  administraci\u00f3n, compraventa  o  enajenaci\u00f3n  de  valores  mobiliarios  y  participaciones  sociales,  con exclusi\u00f3n  de  las  actividades  reguladas  por  la  Ley  46/84  y  de  aquellas  sujetas  a normativa espec\u00edfica propia. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-1": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "IBERPAPEL GESTI\u00d3N, S.A",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "San Sebasti\u00e1n, Guip\u00fazcoa, en la Avenida de Sancho el Sabio, N.\u00ba 2-1\u00ba. ",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "Durante  los  ejercicios  2023  y  2022  no  se  han  producido  cambios  en  el  per\u00edmetro  de consolidaci\u00f3n. Principios de consolidaci\u00f3n Dependientes son todas las entidades (incluidas las entidades con cometido especial) sobre las que  el  Grupo  tiene  poder  para  dirigir  las  pol\u00edticas  financieras  y  de  explotaci\u00f3n  que generalmente viene acompa\u00f1ado de una participaci\u00f3n superior a la mitad de los derechos de voto.  A  la  hora  de  evaluar  si  el  Grupo  controla  otra  entidad  se  considera  la  existencia  y  el efecto de los derechos potenciales de voto que sean actualmente ejercitables o convertibles. El Grupo tambi\u00e9n eval\u00faa la existencia de control cuando no posee m\u00e1s del 50% de los derechos de voto, pero es capaz de dirigir las pol\u00edticas financiera y de explotaci\u00f3n mediante un control de  facto.  Este  control  de  facto  puede  surgir  en  circunstancias  en  las  que  el  n\u00famero  de  los derechos de voto del Grupo en comparaci\u00f3n con el n\u00famero y dispersi\u00f3n de las participaciones de  otros  accionistas  otorga  al  Grupo  el  poder  para  dirigir  las  pol\u00edticas  financieras  y  de explotaci\u00f3n, etc.  Las dependientes se consolidan a partir de la fecha en que se transfiere el control al Grupo, y se excluyen de la consolidaci\u00f3n en la fecha en que cesa el mismo. Se  eliminan  las  transacciones  inter-compa\u00f1\u00eda,  los  saldos  y  los  ingresos  y  gastos  en transacciones  entre  entidades  del  Grupo.  Tambi\u00e9n  se  eliminan  las  p\u00e9rdidas  y  ganancias  que surjan de transacciones intragrupo que se reconozcan como activos. Las pol\u00edticas contables de las  dependientes  se  han  modificado  en  los  casos  en  que  ha  sido  necesario  para  asegurar  la uniformidad con las pol\u00edticas adoptadas por el Grupo. En  el  Anexo  I  a  estas  notas  se  desglosan  los  datos  de  identificaci\u00f3n  de  las  16  sociedades dependientes incluidas en el per\u00edmetro de consolidaci\u00f3n por el m\u00e9todo de integraci\u00f3n global.   ANEXO I  (Sociedades Dependientes incluidas en el Per\u00edmetro de Consolidaci\u00f3n)   Denominaci\u00f3n Social Domicilio Participaci\u00f3n Sociedad Titular de la Participaci\u00f3n Supuesto por el que consolida Actividad Auditor Coste en Mls. Euro    % Sobre Nominal Directa % Sobre Nominal Indirecta Papelera Guipuzcoana de Zicu\u00f1aga, S.A.U. B\u00ba de Zicu\u00f1aga, S/N Hernani (Espa\u00f1a) 41.516 100 Iberpapel Gesti\u00f3n, S.A. a 1 A Distribuidora Papelera, S.A.U. C/ Vel\u00e1zquez, 105 Madrid (Espa\u00f1a) 222 100 Iberpapel Gesti\u00f3n, S.A. a 2 A Moliner, Dom\u00ednguez y Cia., S.A.U. C/Francesc Layret,52 3\u00ba 1\u00aa Badalona (Espa\u00f1a) 60 100 Iberpapel Gesti\u00f3n, S.A. a 2 A Ibereucaliptos, S.A.U. C/ Real, 14. La Palma del Condado (Espa\u00f1a) 3.993 100 Iberpapel Gesti\u00f3n, S.A. a 3 A Central de Suministros de Artes Gr\u00e1ficas Papel, S.A.U. C/ Vel\u00e1zquez, 105 Madrid (Espa\u00f1a) 60 100 Iberpapel Gesti\u00f3n, S.A. a 2 A Iberbarna Papel, S.A.U. C/Francesc Layret,52 3\u00ba 1\u00aa Badalona (Espa\u00f1a) 460 100 Iberpapel Gesti\u00f3n, S.A. a 2 A Zicupap, S.A.U. Avda. Sancho el Sabio, 2- 1\u00ba. San Sebasti\u00e1n (Espa\u00f1a) 60 100 Iberpapel Gesti\u00f3n, S.A. a 4 A Iberpapel On Line, S.L.U. Avda. Sancho el Sabio, 2- 1\u00ba. San Sebasti\u00e1n (Espa\u00f1a) 6 100 Iberpapel Gesti\u00f3n, S.A. a 2 A Copaimex, S.A.U. Avda. Sancho el Sabio, 2- 1\u00ba. San Sebasti\u00e1n (Espa\u00f1a) 475 100 Papelera Guipuzcoana de Zicu\u00f1aga, S.A.U. a 4 A Iberpapel Argentina, S.A. C/ General Urquiza, 137. Col\u00f3n (Argentina) 4.652 100 Ibereucaliptos, S.A.U.  Iberbarna Papel, S.A.U  a 3 B Forestal Los Gurises Entrerrianos, S.A. C/ General Urquiza, 137. Col\u00f3n (Argentina) 1.388 100 Ibereucaliptos, S.A.U.  Iberbarna Papel, S.A.U  a 3 B Forestal Santa Mar\u00eda, S.A. C/ General Urquiza, 137. Col\u00f3n (Argentina) 1.351 100 Ibereucaliptos, S.A.U.  Iberbarna Papel, S.A.U  a 3 B Forestal Loma Alta, S.A. C/ General Urquiza, 137. Col\u00f3n (Argentina) 2.497 100 Ibereucaliptos, S.A.U.  Iberbarna Papel, S.A.U  a 3 B Forestal Vonger, S.A. C/ General Urquiza, 137. Col\u00f3n (Argentina) 611 100 Ibereucaliptos, S.A.U.  Iberbarna Papel, S.A.U  a 3 B Los Eucaliptus, S.A. Paraje Constancia Padrones, N.\u00ba 22-2982- y 9370 Paysand\u00fa. (Uruguay) 2.313 100 Ibereucaliptos, S.A.U. a 6 B Samakil, S.A. Circunvalaci\u00f3n Dr. Enrique Tarigo, 1335 oficina 1101 Montevideo (Uruguay) 14 100 Ibereucaliptos, S.A.U. a 5 B ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "El centro principal de actividad est\u00e1 situado  en Hernani, Barrio de Zicu\u00f1aga,  s/n, Guip\u00fazcoa, direcci\u00f3n de Papelera Guipuzcoana de Zicu\u00f1aga, S.A.U. ",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "Estas <span class=\"_ _2\"></span>cuent<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>anual<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>conso<span class=\"_ _0\"></span>lidadas <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>sid<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>fo<span class=\"_ _0\"></span>rmuladas <span class=\"_ _2\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Con<span class=\"_ _0\"></span>sejo <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Admin<span class=\"_ _0\"></span>istraci\u00f3n <span class=\"_ _2\"></span>el 27 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>febrero <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>20<span class=\"_ _0\"></span>24, <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>cual<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>ser\u00e1n <span class=\"_ _2\"></span>presentada<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Junta <span class=\"_ _2\"></span>G<span class=\"_ _0\"></span>eneral <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Accionist<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los plazos <span class=\"_ _12\"> </span>estable<span class=\"_ _0\"></span>cidos. <span class=\"_ _12\"> </span>Los <span class=\"_ _1a\"> </span>admi<span class=\"_ _0\"></span>nistradores <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _1a\"> </span>Sociedad <span class=\"_ _12\"> </span>domin<span class=\"_ _0\"></span>ante <span class=\"_ _12\"> </span>estiman <span class=\"_ _1a\"> </span>que <span class=\"_ _12\"> </span>ser\u00e1n aprobadas sin variacion<span class=\"_ _0\"></span>es significativas.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "El  domicilio  de  la  entidad.  se  encuentra  en  la  Avenida  de  Sancho  el  Sabio,  N.\u00ba  2-1\u00ba,  San Sebasti\u00e1n, Guip\u00fazcoa. ",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "Resum<span class=\"_ _0\"></span>en de las princip<span class=\"_ _0\"></span>ales pol\u00edticas<span class=\"_ _0\"></span> contables<span class=\"_ _0\"></span> A con<span class=\"_ _0\"></span>tinuaci\u00f3n<span class=\"lsd\">, <span class=\"_ _0\"></span></span>se <span class=\"_ _0\"></span>describen <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>principales <span class=\"_ _0\"></span>pol\u00edticas<span class=\"_ _0\"></span> contabl<span class=\"_ _0\"></span>es adoptad<span class=\"_ _0\"></span>as en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a preparaci\u00f3n <span class=\"_ _0\"></span>de estas <span class=\"_ _0\"></span>cuent<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>anuales <span class=\"_ _16\"></span>consolidadas. <span class=\"_ _0\"></span>Estas <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ol\u00edticas <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>han <span class=\"_ _16\"></span>aplicado <span class=\"_ _0\"></span>uniformem<span class=\"_ _0\"></span>ente <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>dos los ejercicios presentados,<span class=\"_ _0\"></span> salvo que se indique <span class=\"_ _0\"></span>lo co<span class=\"_ _0\"></span>ntrario.  <span class=\"_ _13\"> </span><span class=\"ff3\">B<span class=\"_ _0\"></span>ases de presentaci\u00f3n <span class=\"_ _0\"></span> </span>Las <span class=\"_ _2\"></span>cuentas <span class=\"_ _2\"></span>anuales <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span>solidadas <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>dici<span class=\"_ _0\"></span>embre <span class=\"_ _2\"></span>de <span class=\"_ _3\"> </span>2023 <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>han <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>reparado <span class=\"_ _2\"></span>de acuerdo <span class=\"_ _4\"> </span>con <span class=\"_ _3\"> </span>las <span class=\"_ _4\"> </span>Normas <span class=\"_ _3\"> </span>Int<span class=\"_ _0\"></span>ernacionales <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>Informaci\u00f3n <span class=\"_ _4\"> </span>Financiera <span class=\"_ _3\"> </span>(<span class=\"_ _0\"></span>NIIF) <span class=\"_ _3\"> </span>ad<span class=\"_ _0\"></span>optadas <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _3\"> </span>su utilizaci\u00f3n en <span class=\"_ _0\"></span>la Uni\u00f3n <span class=\"_ _0\"></span>Europea y<span class=\"_ _0\"></span> aprobadas <span class=\"_ _0\"></span>por los <span class=\"_ _0\"></span>Reglamentos <span class=\"_ _0\"></span>de la Comi<span class=\"_ _0\"></span>si\u00f3n E<span class=\"_ _0\"></span>uropea y que<span class=\"_ _0\"></span> est\u00e1n <span class=\"_ _0\"></span>vigentes <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e di<span class=\"_ _0\"></span>ciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23, las<span class=\"_ _0\"></span> in<span class=\"_ _0\"></span>terpretaciones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>CNIIF <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>legislaci\u00f3n <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ercantil aplicable a las entidades q<span class=\"_ _0\"></span>ue preparan inform<span class=\"_ _0\"></span>aci\u00f3n conforme <span class=\"_ _0\"></span>a las NIIF<span class=\"_ _0\"></span>-UE.<span class=\"_ _0\"></span> Las cuentas an<span class=\"_ _0\"></span>uales consol<span class=\"_ _0\"></span>idadas se han p<span class=\"_ _0\"></span>reparado bajo<span class=\"_ _0\"></span> el enfoque d<span class=\"_ _0\"></span>el coste hist\u00f3rico, <span class=\"_ _0\"></span>aunque modificado por la valoraci<span class=\"_ _0\"></span>\u00f3n atend<span class=\"_ _0\"></span>iendo a la NIC 41<span class=\"_ _0\"></span> de la masa forest<span class=\"_ _0\"></span>al. La <span class=\"_ _16\"></span>pr<span class=\"_ _0\"></span>eparaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cuentas <span class=\"_ _2\"></span>anuales <span class=\"_ _2\"></span>consolidadas <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>arreglo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>NIIF <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>xige <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>uso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ciertas<span class=\"_ _0\"></span> estimaciones <span class=\"_ _4\"> </span>contables <span class=\"_ _4\"> </span>cr\u00edticas<span class=\"_ _0\"></span>, <span class=\"_ _4\"> </span>as\u00ed <span class=\"_ _4\"> </span>como  que<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>direcci\u00f3n  ejerza <span class=\"_ _4\"> </span>su <span class=\"_ _4\"> </span>juicio <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>proceso <span class=\"_ _4\"> </span>de aplicar <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _4\"> </span>pol\u00edticas <span class=\"_ _4\"> </span>contables <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Grupo. <span class=\"_ _4\"> </span>En <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>Nota <span class=\"_ _4\"> </span>4 <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>rev<span class=\"_ _0\"></span>elan <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"> </span>\u00e1<span class=\"_ _0\"></span>reas <span class=\"_ _4\"> </span>que <span class=\"_ _3\"> </span>impl<span class=\"_ _0\"></span>ican <span class=\"_ _3\"> </span>un mayor <span class=\"_ _15\"> </span>grado <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>j<span class=\"_ _0\"></span>uicio <span class=\"_ _17\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>complejidad <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>las <span class=\"_ _15\"> </span>\u00e1reas <span class=\"_ _15\"> </span>donde <span class=\"_ _15\"> </span>las <span class=\"_ _15\"> </span>hip\u00f3tesis <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>estim<span class=\"_ _16\"></span>aciones <span class=\"_ _15\"> </span>son significativas.  <span class=\"_ _13\"> </span><span class=\"ff3\">Princip<span class=\"_ _0\"></span>ios de consolid<span class=\"_ _0\"></span>aci\u00f3n </span>Dependientes son<span class=\"_ _0\"></span> todas las <span class=\"_ _0\"></span>entidades (incluid<span class=\"_ _0\"></span>as las <span class=\"_ _0\"></span>entidades con <span class=\"_ _0\"></span>cometido <span class=\"_ _0\"></span>especial) sobre l<span class=\"_ _0\"></span>as que <span class=\"_ _1b\"> </span>el <span class=\"_ _1b\"> </span>Grupo <span class=\"_ _1b\"> </span>tiene<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>poder <span class=\"_ _1b\"> </span>para <span class=\"_ _1b\"> </span>dirigir <span class=\"_ _1b\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _1a\"> </span>p<span class=\"_ _0\"></span>ol\u00edticas<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>financieras <span class=\"_ _1b\"> </span>y <span class=\"_ _1b\"> </span>de <span class=\"_ _10\"> </span>explotaci\u00f3n <span class=\"_ _1a\"> </span>q<span class=\"_ _0\"></span>ue generalmente <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _2\"></span>acompa\u00f1ado <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>una <span class=\"_ _2\"></span>participaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _16\"></span>superior<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _16\"></span>mitad<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>erechos <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> voto. <span class=\"_ _4\"> </span>A <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>hora <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>evaluar <span class=\"_ _3\"> </span>si <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>controla <span class=\"_ _4\"> </span>otra <span class=\"_ _4\"> </span>entidad <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>consid<span class=\"_ _0\"></span>era <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>exist<span class=\"_ _0\"></span>encia <span class=\"_ _3\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>el efecto <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>derechos<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>potenciales <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>voto <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _16\"></span>sean <span class=\"_ _16\"></span>actualmente<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>ejercitables <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span>vertibles. El Grupo tambi\u00e9n<span class=\"_ _0\"></span> eval\u00faa la existenci<span class=\"_ _0\"></span>a de control cu<span class=\"_ _0\"></span>ando no posee m<span class=\"_ _0\"></span>\u00e1s del 50% d<span class=\"_ _0\"></span>e los derechos de <span class=\"_ _16\"></span>voto, <span class=\"_ _16\"></span>pe<span class=\"_ _0\"></span>ro <span class=\"_ _16\"></span>es <span class=\"_ _16\"></span>capaz <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>dirigir <span class=\"_ _16\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>pol\u00edticas <span class=\"_ _16\"></span>financ<span class=\"_ _0\"></span>iera <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>exp<span class=\"_ _0\"></span>lotaci\u00f3n <span class=\"_ _16\"></span>mediant<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>control de <span class=\"_ _4\"> </span>facto. <span class=\"_ _3\"> </span>E<span class=\"_ _0\"></span>ste <span class=\"_ _4\"> </span>control <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>facto <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>uede <span class=\"_ _4\"> </span>surgir <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>ci<span class=\"_ _0\"></span>rcunstancias <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>las <span class=\"_ _3\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>n\u00famero <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>los derechos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>voto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _16\"></span>Grupo <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>comp<span class=\"_ _0\"></span>araci\u00f3n <span class=\"_ _16\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>n\u00famero <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>dispe<span class=\"_ _0\"></span>rsi\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _16\"></span>participaciones de <span class=\"_ _19\"> </span>otros <span class=\"_ _19\"> </span>accionista<span class=\"_ _0\"></span>s <span class=\"_ _19\"> </span>otorga <span class=\"_ _19\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>po<span class=\"_ _0\"></span>der <span class=\"_ _19\"> </span>para <span class=\"_ _19\"> </span>dirigir<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _19\"> </span>pol\u00edticas <span class=\"_ _1c\"> </span>financieras <span class=\"_ _19\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e explotaci\u00f3n, etc. <span class=\"_ _0\"></span> Las <span class=\"_ _16\"></span>dependientes <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>consolidan <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>partir <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>fecha <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ransfiere <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>control <span class=\"_ _16\"></span>al <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo, <span class=\"_ _16\"></span>y se excluyen de la consol<span class=\"_ _0\"></span>idaci\u00f3n en la fecha <span class=\"_ _0\"></span>en que cesa el mismo.<span class=\"_ _16\"></span> Se <span class=\"_ _10\"> </span>eliminan <span class=\"_ _10\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _10\"> </span>transac<span class=\"_ _0\"></span>ciones <span class=\"_ _10\"> </span>inter<span class=\"_ _0\"></span>-compa\u00f1\u00eda<span class=\"_ _0\"></span>, <span class=\"_ _10\"> </span>los <span class=\"_ _10\"> </span>saldo<span class=\"_ _0\"></span>s <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>los <span class=\"_ _1d\"> </span>ingresos <span class=\"_ _10\"> </span>y <span class=\"_ _1d\"> </span>gastos <span class=\"_ _10\"> </span>en transacciones <span class=\"_ _3\"> </span>ent<span class=\"_ _0\"></span>re <span class=\"_ _3\"> </span>entidades <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"> </span>Grupo<span class=\"_ _0\"></span>. <span class=\"_ _3\"> </span>Tambi\u00e9n <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>eliminan <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>g<span class=\"_ _0\"></span>ananc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>as <span class=\"_ _3\"> </span>que surjan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ransacciones <span class=\"_ _16\"></span>intragrupo <span class=\"_ _16\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>reconozcan <span class=\"_ _0\"></span>como<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>activos. <span class=\"_ _0\"></span>Las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pol\u00edticas <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tables <span class=\"_ _0\"></span>de las <span class=\"_ _3\"> </span>depend<span class=\"_ _0\"></span>ientes <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>han <span class=\"_ _3\"> </span>mod<span class=\"_ _0\"></span>ificado <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _3\"> </span>casos <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _3\"> </span>sido <span class=\"_ _4\"> </span>necesario <span class=\"_ _3\"> </span>para <span class=\"_ _4\"> </span>asegurar <span class=\"_ _3\"> </span>la uniformidad con las<span class=\"_ _0\"></span> pol\u00edticas adoptadas por<span class=\"_ _0\"></span> el Grupo.<span class=\"_ _3c\"> </span><span class=\"_ _0\"></span><span class=\"ff2\"> </span><span class=\"ff2\"><span class=\"_ _1e\"> </span></span>En  el <span class=\"_ _4\"> </span>Anexo<span class=\"_ _0\"></span>  I <span class=\"_ _4\"> </span>a  estas  notas <span class=\"_ _4\"> </span>se  desglosan  los  datos  de <span class=\"_ _4\"> </span>identificaci\u00f3n  de  las <span class=\"_ _17\"> </span>16  sociedades dependientes incluidas <span class=\"_ _0\"></span>en el per\u00edmetro d<span class=\"_ _0\"></span>e consolidaci\u00f3n po<span class=\"_ _0\"></span>r el m\u00e9todo de integ<span class=\"_ _0\"></span>raci\u00f3n global.<span class=\"_ _16\"></span>  <span class=\"_ _13\"> </span><span class=\"ff3\">Co<span class=\"_ _0\"></span>mparaci\u00f3n de la inform<span class=\"_ _0\"></span>aci\u00f3n </span>La <span class=\"_ _4\"> </span>informaci\u00f3n <span class=\"_ _4\"> </span>contenida<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>esta <span class=\"_ _4\"> </span>memoria <span class=\"_ _4\"> </span>referid<span class=\"_ _0\"></span>a <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>ejercicio  2023 <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>resenta <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>efectos comparativos con la<span class=\"_ _0\"></span> correspondiente a la del ejerci<span class=\"_ _0\"></span>cio <span class=\"_ _0\"></span>2022.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "  Bases de presentaci\u00f3n  Las cuentas anuales consolidadas del Grupo al 31 de diciembre de  2023 se han preparado de acuerdo  con  las  Normas  Internacionales  de  Informaci\u00f3n  Financiera  (NIIF)  adoptadas  para  su utilizaci\u00f3n en la Uni\u00f3n Europea y aprobadas por los Reglamentos de la Comisi\u00f3n Europea y que est\u00e1n vigentes al 31 de diciembre de 2023, las interpretaciones CNIIF y la legislaci\u00f3n mercantil aplicable a las entidades que preparan informaci\u00f3n conforme a las NIIF-UE. Las cuentas anuales consolidadas se han preparado bajo el enfoque del coste hist\u00f3rico, aunque modificado por la valoraci\u00f3n atendiendo a la NIC 41 de la masa forestal. La preparaci\u00f3n de cuentas anuales consolidadas con arreglo a las NIIF exige el uso de ciertas estimaciones  contables  cr\u00edticas,  as\u00ed  como  que  la  direcci\u00f3n  ejerza  su  juicio  en  el  proceso  de aplicar  las  pol\u00edticas  contables  del  Grupo.  En  la  Nota  4  se  revelan  las  \u00e1reas  que  implican  un mayor  grado  de  juicio  o  complejidad  o  las  \u00e1reas  donde  las  hip\u00f3tesis  y  estimaciones  son significativas. ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "Princip<span class=\"_ _0\"></span>ios de consolid<span class=\"_ _0\"></span>aci\u00f3n Dependientes son<span class=\"_ _0\"></span> todas las <span class=\"_ _0\"></span>entidades (incluid<span class=\"_ _0\"></span>as las <span class=\"_ _0\"></span>entidades con <span class=\"_ _0\"></span>cometido <span class=\"_ _0\"></span>especial) sobre l<span class=\"_ _0\"></span>as que <span class=\"_ _1b\"> </span>el <span class=\"_ _1b\"> </span>Grupo <span class=\"_ _1b\"> </span>tiene<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>poder <span class=\"_ _1b\"> </span>para <span class=\"_ _1b\"> </span>dirigir <span class=\"_ _1b\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _1a\"> </span>p<span class=\"_ _0\"></span>ol\u00edticas<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>financieras <span class=\"_ _1b\"> </span>y <span class=\"_ _1b\"> </span>de <span class=\"_ _10\"> </span>explotaci\u00f3n <span class=\"_ _1a\"> </span>q<span class=\"_ _0\"></span>ue generalmente <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _2\"></span>acompa\u00f1ado <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>una <span class=\"_ _2\"></span>participaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _16\"></span>superior<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _16\"></span>mitad<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>erechos <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> voto. <span class=\"_ _4\"> </span>A <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>hora <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>evaluar <span class=\"_ _3\"> </span>si <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>controla <span class=\"_ _4\"> </span>otra <span class=\"_ _4\"> </span>entidad <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>consid<span class=\"_ _0\"></span>era <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>exist<span class=\"_ _0\"></span>encia <span class=\"_ _3\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>el efecto <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>derechos<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>potenciales <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>voto <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _16\"></span>sean <span class=\"_ _16\"></span>actualmente<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>ejercitables <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span>vertibles. El Grupo tambi\u00e9n<span class=\"_ _0\"></span> eval\u00faa la existenci<span class=\"_ _0\"></span>a de control cu<span class=\"_ _0\"></span>ando no posee m<span class=\"_ _0\"></span>\u00e1s del 50% d<span class=\"_ _0\"></span>e los derechos de <span class=\"_ _16\"></span>voto, <span class=\"_ _16\"></span>pe<span class=\"_ _0\"></span>ro <span class=\"_ _16\"></span>es <span class=\"_ _16\"></span>capaz <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>dirigir <span class=\"_ _16\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>pol\u00edticas <span class=\"_ _16\"></span>financ<span class=\"_ _0\"></span>iera <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>exp<span class=\"_ _0\"></span>lotaci\u00f3n <span class=\"_ _16\"></span>mediant<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>control de <span class=\"_ _4\"> </span>facto. <span class=\"_ _3\"> </span>E<span class=\"_ _0\"></span>ste <span class=\"_ _4\"> </span>control <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>facto <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>uede <span class=\"_ _4\"> </span>surgir <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>ci<span class=\"_ _0\"></span>rcunstancias <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>las <span class=\"_ _3\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>n\u00famero <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>los derechos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>voto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _16\"></span>Grupo <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>comp<span class=\"_ _0\"></span>araci\u00f3n <span class=\"_ _16\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>n\u00famero <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>dispe<span class=\"_ _0\"></span>rsi\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _16\"></span>participaciones de <span class=\"_ _19\"> </span>otros <span class=\"_ _19\"> </span>accionista<span class=\"_ _0\"></span>s <span class=\"_ _19\"> </span>otorga <span class=\"_ _19\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>po<span class=\"_ _0\"></span>der <span class=\"_ _19\"> </span>para <span class=\"_ _19\"> </span>dirigir<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _19\"> </span>pol\u00edticas <span class=\"_ _1c\"> </span>financieras <span class=\"_ _19\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e explotaci\u00f3n, etc. <span class=\"_ _0\"></span> Las <span class=\"_ _16\"></span>dependientes <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>consolidan <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>partir <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>fecha <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ransfiere <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>control <span class=\"_ _16\"></span>al <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo, <span class=\"_ _16\"></span>y se excluyen de la consol<span class=\"_ _0\"></span>idaci\u00f3n en la fecha <span class=\"_ _0\"></span>en que cesa el mismo.<span class=\"_ _16\"></span> Se <span class=\"_ _10\"> </span>eliminan <span class=\"_ _10\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _10\"> </span>transac<span class=\"_ _0\"></span>ciones <span class=\"_ _10\"> </span>inter<span class=\"_ _0\"></span>-compa\u00f1\u00eda<span class=\"_ _0\"></span>, <span class=\"_ _10\"> </span>los <span class=\"_ _10\"> </span>saldo<span class=\"_ _0\"></span>s <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>los <span class=\"_ _1d\"> </span>ingresos <span class=\"_ _10\"> </span>y <span class=\"_ _1d\"> </span>gastos <span class=\"_ _10\"> </span>en transacciones <span class=\"_ _3\"> </span>ent<span class=\"_ _0\"></span>re <span class=\"_ _3\"> </span>entidades <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"> </span>Grupo<span class=\"_ _0\"></span>. <span class=\"_ _3\"> </span>Tambi\u00e9n <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>eliminan <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>g<span class=\"_ _0\"></span>ananc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>as <span class=\"_ _3\"> </span>que surjan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ransacciones <span class=\"_ _16\"></span>intragrupo <span class=\"_ _16\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>reconozcan <span class=\"_ _0\"></span>como<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>activos. <span class=\"_ _0\"></span>Las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pol\u00edticas <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tables <span class=\"_ _0\"></span>de las <span class=\"_ _3\"> </span>depend<span class=\"_ _0\"></span>ientes <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>han <span class=\"_ _3\"> </span>mod<span class=\"_ _0\"></span>ificado <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _3\"> </span>casos <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _3\"> </span>sido <span class=\"_ _4\"> </span>necesario <span class=\"_ _3\"> </span>para <span class=\"_ _4\"> </span>asegurar <span class=\"_ _3\"> </span>la uniformidad con las<span class=\"_ _0\"></span> pol\u00edticas adoptadas por<span class=\"_ _0\"></span> el Grupo.<span class=\"_ _3c\"> </span><span class=\"_ _0\"></span><span class=\"ff2\"> </span>En  el <span class=\"_ _4\"> </span>Anexo<span class=\"_ _0\"></span>  I <span class=\"_ _4\"> </span>a  estas  notas <span class=\"_ _4\"> </span>se  desglosan  los  datos  de <span class=\"_ _4\"> </span>identificaci\u00f3n  de  las <span class=\"_ _17\"> </span>16  sociedades dependientes incluidas <span class=\"_ _0\"></span>en el per\u00edmetro d<span class=\"_ _0\"></span>e consolidaci\u00f3n po<span class=\"_ _0\"></span>r el m\u00e9todo de integ<span class=\"_ _0\"></span>raci\u00f3n global.<span class=\"_ _16\"></span>  <span class=\"_ _13\"> </span><span class=\"ff3\">Co<span class=\"_ _0\"></span>mparaci\u00f3n de la inform<span class=\"_ _0\"></span>aci\u00f3n </span>La <span class=\"_ _4\"> </span>informaci\u00f3n <span class=\"_ _4\"> </span>contenida<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>esta <span class=\"_ _4\"> </span>memoria <span class=\"_ _4\"> </span>referid<span class=\"_ _0\"></span>a <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>ejercicio  2023 <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>resenta <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>efectos comparativos con la<span class=\"_ _0\"></span> correspondiente a la del ejerci<span class=\"_ _0\"></span>cio <span class=\"_ _0\"></span>2022.<span class=\"_ _0\"></span>  <span class=\"_ _13\"> </span><span class=\"ff3\">Info<span class=\"_ _0\"></span>rmaci\u00f3n financiera po<span class=\"_ _0\"></span>r segmentos<span class=\"_ _3c\"> </span></span><span class=\"ff3\"><span class=\"_ _0\"></span> </span>Los <span class=\"_ _16\"></span>segmentos<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>operativos <span class=\"_ _16\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>presentan <span class=\"_ _2\"></span>considerando<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>umbrales <span class=\"_ _16\"></span>cu<span class=\"_ _0\"></span>antitativos <span class=\"_ _16\"></span>descritos <span class=\"_ _2\"></span>en<span class=\"_ _3c\"> </span> el <span class=\"_ _0\"></span>p\u00e1rrafo <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>NIIF <span class=\"_ _0\"></span>8, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>particular <span class=\"_ _16\"></span>aquellos <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uyos <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>repres<span class=\"_ _0\"></span>entan <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>10% <span class=\"_ _0\"></span>de<span class=\"_ _3c\"> </span><span class=\"_ _0\"></span> los ingresos totales del<span class=\"_ _0\"></span> Grupo.<span class=\"_ _0\"></span>  <span class=\"_ _13\"> </span><span class=\"ff3\">Trans<span class=\"_ _0\"></span>acciones en moneda<span class=\"_ _0\"></span> extranjera<span class=\"_ _0\"></span> </span>a)<span class=\"ff2 ls0\"> <span class=\"_ _1f\"> </span><span class=\"ff3\">Moneda funcional y<span class=\"_ _0\"></span> <span class=\"ls15\">de<span class=\"_ _1\"></span><span class=\"ls0\"> presentaci\u00f3<span class=\"_ _3c\"> </span></span></span></span></span>Las partid<span class=\"_ _0\"></span>as incluidas<span class=\"_ _0\"></span> en l<span class=\"_ _0\"></span>as cu<span class=\"_ _0\"></span>entas an<span class=\"_ _0\"></span>uales de<span class=\"_ _0\"></span> cada <span class=\"_ _0\"></span>una de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>entidades d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo se <span class=\"_ _0\"></span>valoran utilizando <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>mon<span class=\"_ _0\"></span>eda <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>entorno <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>con\u00f3mico <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>rincipal <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _2\"></span>sociedad <span class=\"_ _3\"></span>opera<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>(\u201cmoned<span class=\"_ _0\"></span>a funcional\u201d). <span class=\"_ _15\"> </span>Las <span class=\"_ _15\"> </span>cuentas <span class=\"_ _15\"> </span>anual<span class=\"_ _0\"></span>es <span class=\"_ _15\"> </span>consolidadas <span class=\"_ _15\"> </span>se <span class=\"_ _19\"> </span>presentan <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>miles <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>euros, <span class=\"_ _15\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>es <span class=\"_ _15\"> </span>la moneda funcional y de p<span class=\"_ _0\"></span>resentaci\u00f3n de la Sociedad <span class=\"_ _0\"></span>Dominante<span class=\"_ _3c\"> </span>b)<span class=\"ff2 ls0\"> <span class=\"_ _20\"> </span><span class=\"ff3\">Transacciones y saldos<span class=\"_ _0\"></span> </span></span>Las <span class=\"_ _3\"> </span>tr<span class=\"_ _0\"></span>ansacciones <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>mo<span class=\"_ _0\"></span>neda <span class=\"_ _4\"> </span>extranjera <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>convierten <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>moneda<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>f<span class=\"_ _0\"></span>uncional <span class=\"_ _4\"> </span>utilizando <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>os tipos <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>ambio <span class=\"_ _0\"></span>vigentes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>fechas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>transaccio<span class=\"_ _0\"></span>nes o<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> las <span class=\"_ _0\"></span>valoracio<span class=\"_ _0\"></span>nes, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el c<span class=\"_ _0\"></span>aso d<span class=\"_ _0\"></span>e partidas  que  se  han  vuelto  a  valorar.  Las  p\u00e9rdidas  y  ganancias  en  moneda  extranj<span class=\"_ _0\"></span>era  que resultan <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>liq<span class=\"_ _0\"></span>uidaci\u00f3n <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>estas <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ransacciones <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>conversi\u00f3n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>tip<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _2\"></span>de cierre de los <span class=\"_ _0\"></span>activos y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>monetarios denomina<span class=\"_ _0\"></span>dos en mo<span class=\"_ _0\"></span>neda extranjera<span class=\"_ _0\"></span> se reconoc<span class=\"_ _0\"></span>en en la cuenta de resultado<span class=\"_ _0\"></span>s. Las <span class=\"_ _1c\"> </span>p\u00e9rdidas <span class=\"_ _1c\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>ganancia<span class=\"_ _0\"></span>s <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>diferenci<span class=\"_ _0\"></span>as <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>ca<span class=\"_ _0\"></span>mbio <span class=\"_ _1c\"> </span>relativas <span class=\"_ _12\"> </span>a <span class=\"_ _19\"> </span>pr\u00e9st<span class=\"_ _0\"></span>amos <span class=\"_ _1c\"> </span>y <span class=\"_ _1c\"> </span>ef<span class=\"_ _0\"></span>ectivo <span class=\"_ _1c\"> </span>y equivalentes  al  e<span class=\"_ _1\"></span>fectivo  se  presentan  en <span class=\"_ _4\"> </span>la  cuenta  de <span class=\"_ _4\"> </span>p\u00e9rdidas  y  ganancias  en <span class=\"_ _4\"> </span>la  l\u00ednea <span class=\"_ _4\"> </span>de \u201cIngresos o gastos fin<span class=\"_ _0\"></span>ancieros\u201d.<span class=\"_ _0\"></span><span class=\"ff3\"> </span>Las <span class=\"_ _17\"> </span>dif<span class=\"_ _0\"></span>erencias <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>conversi\u00f3n <span class=\"_ _15\"> </span>sobre <span class=\"_ _15\"> </span>partidas <span class=\"_ _15\"> </span>no <span class=\"_ _15\"> </span>monetarias, <span class=\"_ _15\"> </span>tales <span class=\"_ _15\"> </span>como <span class=\"_ _15\"> </span>in<span class=\"_ _0\"></span>strumentos <span class=\"_ _15\"> </span>de patrimonio <span class=\"_ _17\"> </span>man<span class=\"_ _0\"></span>tenidos <span class=\"_ _15\"> </span>a <span class=\"_ _17\"> </span>valor<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>razonable <span class=\"_ _15\"> </span>con <span class=\"_ _15\"> </span>cambio<span class=\"_ _0\"></span>s <span class=\"_ _17\"> </span>en <span class=\"_ _15\"> </span>resultados, <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>recon<span class=\"_ _0\"></span>ocen <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span>a cuenta <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>result<span class=\"_ _0\"></span>ados <span class=\"_ _16\"></span>com<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>parte <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>anancia <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>valor<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>razonable. <span class=\"_ _16\"></span>Las <span class=\"_ _16\"></span>dif<span class=\"_ _0\"></span>erencias de <span class=\"_ _1b\"> </span>conv<span class=\"_ _0\"></span>ersi\u00f3n <span class=\"_ _1b\"> </span>sobr<span class=\"_ _0\"></span>e <span class=\"_ _1b\"> </span>partid<span class=\"_ _0\"></span>as <span class=\"_ _1b\"> </span>no <span class=\"_ _10\"> </span>monetarias, <span class=\"_ _10\"> </span>tales <span class=\"_ _1b\"> </span>como <span class=\"_ _10\"> </span>instrumentos <span class=\"_ _10\"> </span>de <span class=\"_ _1b\"> </span>patrimonio<span class=\"_ _0\"></span> clasificados <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>financieros a<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>razonab<span class=\"_ _0\"></span>le, <span class=\"_ _0\"></span>se in<span class=\"_ _0\"></span>cluyen en<span class=\"_ _0\"></span> el <span class=\"_ _0\"></span>otro <span class=\"_ _0\"></span>resultado glob<span class=\"_ _0\"></span>al.<span class=\"_ _0\"></span> El Grupo h<span class=\"_ _0\"></span>a optado p<span class=\"_ _0\"></span>or mantener <span class=\"_ _0\"></span>las diferenci<span class=\"_ _0\"></span>as de <span class=\"_ _0\"></span>conversi\u00f3n en p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _0\"></span>dado q<span class=\"_ _0\"></span>ue, tras la operaci\u00f3n <span class=\"_ _0\"></span>de comp<span class=\"_ _0\"></span>ra-vent<span class=\"_ _0\"></span>a del <span class=\"_ _0\"></span>patrimonio<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span>estal en <span class=\"_ _0\"></span>Uruguay, <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha p<span class=\"_ _0\"></span>roducido <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>de control sobre Los Euc<span class=\"_ _0\"></span>aliptus, S.A. ni reducci\u00f3n d<span class=\"_ _0\"></span>el porcentaje d<span class=\"_ _0\"></span>e participaci\u00f3n sob<span class=\"_ _0\"></span>re la misma.<span class=\"_ _16\"></span> c)<span class=\"ff2 ls0\"> <span class=\"_ _21\"> </span><span class=\"ff3\">Entidades del Grupo<span class=\"_ _0\"></span> </span></span>Los <span class=\"_ _4\"> </span>re<span class=\"_ _1\"></span>sultados <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>sit<span class=\"_ _0\"></span>uaci\u00f3n <span class=\"_ _4\"> </span>financiera <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>entidades <span class=\"_ _3\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _3\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>tie<span class=\"_ _0\"></span>nen <span class=\"_ _3\"> </span>un<span class=\"_ _0\"></span>a <span class=\"_ _3\"> </span>mon<span class=\"_ _0\"></span>eda funcional <span class=\"_ _12\"> </span>diferente <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _1c\"> </span>mon<span class=\"_ _0\"></span>eda <span class=\"_ _12\"> </span>de <span class=\"_ _22\"> </span>pr<span class=\"_ _0\"></span>esentaci\u00f3n, <span class=\"_ _22\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>excepci\u00f3n <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>las <span class=\"_ _22\"> </span>compa\u00f1\u00edas<span class=\"_ _0\"></span> argentinas<span class=\"lsd\">, </span>s<span class=\"_ _0\"></span>e convierten a la mon<span class=\"_ _0\"></span>eda de presentaci\u00f3<span class=\"_ _0\"></span>n como sigue:<span class=\"_ _0\"></span> i)<span class=\"ff2 ls0\"> <span class=\"_ _10\"> </span><span class=\"ff3\">Los <span class=\"_ _16\"></span>activo<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>pasivos <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cada <span class=\"_ _16\"></span>balanc<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>presentado <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>convie<span class=\"_ _0\"></span>rten <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>tipo <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cambio <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e </span></span>cierre en la fecha del b<span class=\"_ _0\"></span>alance;<span class=\"_ _0\"></span> ii)<span class=\"ff2 ls0\">  <span class=\"ff3\">Los  ingresos  y  gastos <span class=\"_ _17\"> </span>de  cada  c<span class=\"_ _0\"></span>uenta  de  resultad<span class=\"_ _0\"></span>os  se  con<span class=\"_ _0\"></span>vierten  a  lo<span class=\"_ _0\"></span>s  tipos <span class=\"_ _17\"> </span>de </span></span>cambio <span class=\"_ _17\"> </span>medios <span class=\"_ _15\"> </span>a <span class=\"_ _17\"> </span>menos <span class=\"_ _17\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>esta <span class=\"_ _17\"> </span>media<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>no <span class=\"_ _17\"> </span>sea <span class=\"_ _17\"> </span>una <span class=\"_ _15\"> </span>aproximaci\u00f3n <span class=\"_ _17\"> </span>razon<span class=\"_ _0\"></span>able <span class=\"_ _17\"> </span>del efecto <span class=\"_ _3\"></span>acumulativo <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>tipos <span class=\"_ _3\"> </span>existentes <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>fechas <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>transacci\u00f3n, <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>cuyo caso los ingresos y gast<span class=\"_ _0\"></span>os se convierten<span class=\"_ _0\"></span> en la fecha de las trans<span class=\"_ _0\"></span>acciones; y<span class=\"_ _16\"></span> iii)<span class=\"ff2 ls0\"> <span class=\"ff3\">Todas las diferencias de cambio<span class=\"_ _0\"></span> resultantes se reco<span class=\"_ _0\"></span>nocen como <span class=\"_ _0\"></span>otro res<span class=\"_ _0\"></span>ultado global<span class=\"_ _0\"></span>.</span></span> <span class=\"_ _13\"> </span><span class=\"ff3\">Inm<span class=\"_ _0\"></span>ovilizado material<span class=\"_ _0\"></span> </span>Los <span class=\"_ _3\"> </span>elementos <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>inmov<span class=\"_ _0\"></span>ilizado <span class=\"_ _3\"></span>material <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>recono<span class=\"_ _0\"></span>cen <span class=\"_ _3\"></span>por <span class=\"_ _3\"> </span>su <span class=\"_ _3\"> </span>coste <span class=\"_ _3\"> </span>menos <span class=\"_ _3\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>amortizaci\u00f3n <span class=\"_ _3\"> </span>y p\u00e9rdidas <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>deterio<span class=\"_ _0\"></span>ro <span class=\"_ _16\"></span>acumuladas <span class=\"_ _16\"></span>correspon<span class=\"_ _0\"></span>dientes, <span class=\"_ _16\"></span>excepto <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>caso <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _16\"></span>terrenos, <span class=\"_ _16\"></span>que se presentan netos d<span class=\"_ _0\"></span>e las p\u00e9rdidas por deterioro.<span class=\"_ _16\"></span> El coste hist\u00f3rico incluy<span class=\"_ _0\"></span>e los gastos directa<span class=\"_ _0\"></span>mente atribuibles a l<span class=\"_ _0\"></span>a adquisici\u00f3n de las partid<span class=\"_ _0\"></span>as<span class=\"_ _3c\"> </span>Los <span class=\"_ _16\"></span>cost<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>posterior<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>se <span class=\"_ _2\"></span>incluyen<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>libros <span class=\"_ _2\"></span>del <span class=\"_ _16\"></span>a<span class=\"_ _0\"></span>ctivo <span class=\"_ _16\"></span>o <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>un activo sepa<span class=\"_ _0\"></span>rado, s\u00f3lo <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>es probabl<span class=\"_ _0\"></span>e que<span class=\"_ _0\"></span> los be<span class=\"_ _0\"></span>neficios econ<span class=\"_ _0\"></span>\u00f3micos <span class=\"_ _0\"></span>futuros aso<span class=\"_ _0\"></span>ciados con<span class=\"_ _0\"></span> los <span class=\"_ _3\"> </span>elementos <span class=\"_ _4\"> </span>vayan <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>fluir<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>al <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>el <span class=\"_ _4\"> </span>coste <span class=\"_ _3\"></span>del <span class=\"_ _3\"> </span>elemento <span class=\"_ _4\"> </span>pueda <span class=\"_ _3\"></span>determin<span class=\"_ _0\"></span>arse <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>form<span class=\"_ _0\"></span>a fiable. <span class=\"_ _16\"></span>El <span class=\"_ _16\"></span>importe <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>lib<span class=\"_ _0\"></span>ros <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>parte <span class=\"_ _16\"></span>sustituida <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>da <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>baja <span class=\"_ _16\"></span>contabl<span class=\"_ _0\"></span>emente. <span class=\"_ _3\"></span>El <span class=\"_ _0\"></span>resto <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>as reparaciones <span class=\"_ _0\"></span>y m<span class=\"_ _0\"></span>antenimiento <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>cargan <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>en que se incurre en ellos.<span class=\"_ _0\"></span> Los <span class=\"_ _3\"></span>terrenos <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>amortizan. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>amortizaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _3\"> </span>otros <span class=\"_ _3\"> </span>activos <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>cal<span class=\"_ _0\"></span>cula <span class=\"_ _3\"></span>usando <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>m\u00e9todo lineal de acuerdo con l<span class=\"_ _0\"></span>as siguientes vidas \u00fatiles <span class=\"_ _0\"></span>estimadas<span class=\"_ _3c\"> </span><div class=\"c w44 h16 gs4b\"><div class=\"t m0 x76 hb y7f ff3 fs3 fc1 sc0 ls0 ws0\">A\u00f1os de vida \u00fat<span class=\"_ _1\"></span>il estimada </div></div><div class=\"c w43 h42 gs4c\"><div class=\"t m0 x6f hb y7f ff3 fs3 fc1 sc0 ls0 ws0\">Construccione<span class=\"_ _1\"></span>s </div></div><div class=\"c w44 h42 gs4d\"><div class=\"t m0 x77 hb y7f ff3 fs3 fc1 sc0 ls0 ws0\">33 a\u00f1os </div></div><div class=\"c w43 h27 gs4e\"><div class=\"t m0 x6f hb y7f ff3 fs3 fc1 sc0 ls0 ws0\">Instalaciones t\u00e9<span class=\"_ _1\"></span>cnicas </div></div><div class=\"c w44 h27 gs4f\"><div class=\"t m0 x78 hb y7f ff3 fs3 fc1 sc0 ls0 ws0\">3/<span class=\"ls6\">30</span> a\u00f1os </div></div><div class=\"c w43 h16 gs50\"><div class=\"t m0 x6f hb y7f ff3 fs3 fc1 sc0 ls0 ws0\">Maquinaria y u<span class=\"_ _1\"></span>tillaje </div></div><div class=\"c w44 h16 gs51\"><div class=\"t m0 x78 hb y7f ff3 fs3 fc1 sc0 ls6 ws0\">5/<span class=\"ls0\">20 a\u00f1os </span></div></div><div class=\"c w43 h16 gs52\"><div class=\"t m0 x6f hb y7f ff3 fs3 fc1 sc0 ls0 ws0\">Mobiliario </div></div><div class=\"c w44 h16 gs53\"><div class=\"t m0 x77 hb y7f ff3 fs3 fc1 sc0 ls0 ws0\">10 a\u00f1os </div></div><div class=\"c w43 h27 gs54\"><div class=\"t m0 x6f hb y7f ff3 fs3 fc1 sc0 ls0 ws0\">Equipos para pr<span class=\"_ _1\"></span>ocesos de infor<span class=\"_ _1\"></span>maci\u00f3n </div></div><div class=\"c w44 h27 gs55\"><div class=\"t m0 x79 hb y7f ff3 fs3 fc1 sc0 ls0 ws0\">4 a\u00f1os </div></div><div class=\"c w43 h16 gs56\"><div class=\"t m0 x6f hb y7f ff3 fs3 fc1 sc0 ls0 ws0\">Elementos de trans<span class=\"_ _1\"></span>porte  </div></div><div class=\"c w44 h16 gs57\"><div class=\"t m0 x77 hb y7f ff3 fs3 fc1 sc0 ls0 ws0\">10 a\u00f1os </div></div><div class=\"c w4 h2 gs58\"><div class=\"t m0 x8 hc y1fc ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y1fd ff3 fs5 fc1 sc0 ls0 ws0\">El <span class=\"_ _0\"></span>valor <span class=\"_ _16\"></span>residual <span class=\"_ _0\"></span>y <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>vida <span class=\"_ _16\"></span>\u00fatil <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>revis<span class=\"_ _0\"></span>an, <span class=\"_ _0\"></span>y <span class=\"_ _16\"></span>ajustan <span class=\"_ _0\"></span>si <span class=\"_ _16\"></span>es <span class=\"_ _0\"></span>necesar<span class=\"_ _0\"></span>io, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>fecha <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e </div><div class=\"t m0 x8 hc y6d ff3 fs5 fc1 sc0 ls0 ws0\">cada balance.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y1fe ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y1ff ff3 fs5 fc1 sc0 ls0 ws0\">En  el  e<span class=\"_ _1\"></span>jercicio  <span class=\"ls7\">201<span class=\"_ _0\"></span></span>5,  la <span class=\"_ _4\"> </span>S<span class=\"_ _0\"></span>ociedad  del <span class=\"_ _4\"> </span>G<span class=\"_ _0\"></span>rupo  Papelera  Guipuzcoana  de  Zicu\u00f1aga,  S.A.U.  (<span class=\"_ _0\"></span>ver </div><div class=\"t m0 x8 hc y200 ff3 fs5 fc1 sc0 ls0 ws0\">Anexo <span class=\"_ _2\"></span>I)<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>reevalu\u00f3<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ida <span class=\"_ _2\"></span>\u00fatil<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>estimada <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>activ<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>denominados <span class=\"_ _3\"></span>M\u00e1quina <span class=\"_ _2\"></span>C<span class=\"_ _0\"></span>uatro <span class=\"_ _2\"></span>(MP<span class=\"_ _16\"></span>-4) <span class=\"_ _3\"></span>y </div><div class=\"t m0 x8 hc y201 ff3 fs5 fc1 sc0 ls0 ws0\">Ampliaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Pl<span class=\"_ _0\"></span>anta <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>Celulosa <span class=\"_ _2\"></span>(CE<span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>-2), <span class=\"_ _3\"></span>bas\u00e1ndose <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>un <span class=\"_ _3\"></span>informe <span class=\"_ _3\"></span>encargado <span class=\"_ _3\"></span>al <span class=\"_ _2\"></span>expe<span class=\"_ _0\"></span>rto </div><div class=\"t m0 x8 hc y202 ff3 fs5 fc1 sc0 ls0 ws0\">independiente <span class=\"_ _23\"> </span>Galtier <span class=\"_ _23\"> </span>Franco <span class=\"_ _23\"> </span>Ib\u00e9rica. <span class=\"_ _23\"> </span>Seg\u00fan <span class=\"_ _23\"> </span>dicho <span class=\"_ _23\"> </span>informe<span class=\"_ _0\"></span>, <span class=\"_ _1d\"> </span>los <span class=\"_ _23\"> </span>Admi<span class=\"_ _0\"></span>nistradores <span class=\"_ _23\"> </span>han </div><div class=\"t m0 x8 hc y72 ff3 fs5 fc1 sc0 ls0 ws0\">considerado  una<span class=\"_ _0\"></span>  vida  \u00fati<span class=\"_ _0\"></span>l  estimada  d<span class=\"_ _0\"></span>e  28 <span class=\"_ _17\"> </span>a\u00f1os  desde  l<span class=\"_ _0\"></span>a  puest<span class=\"_ _0\"></span>a  en  march<span class=\"_ _0\"></span>a  de  los  cit<span class=\"_ _0\"></span>ados </div><div class=\"t m0 x8 hc y203 ff3 fs5 fc1 sc0 ls0 ws0\">activos, la<span class=\"_ _0\"></span> cual <span class=\"_ _0\"></span>se encu<span class=\"_ _0\"></span>entra d<span class=\"_ _0\"></span>entro del<span class=\"_ _0\"></span> rango d<span class=\"_ _0\"></span>e vid<span class=\"_ _0\"></span>as \u00fatiles<span class=\"_ _0\"></span> contempla<span class=\"_ _16\"></span>do <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>dicho info<span class=\"_ _0\"></span>rme de </div><div class=\"t m0 x8 hc y204 ff3 fs5 fc1 sc0 ls0 ws0\">experto. </div><div class=\"t m0 x8 hc y205 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y206 ff3 fs5 fc1 sc0 ls0 ws0\">El <span class=\"_ _10\"> </span>nuevo <span class=\"_ _10\"> </span>plan <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>amo<span class=\"_ _0\"></span>rtizaci\u00f3n <span class=\"_ _10\"> </span>fue <span class=\"_ _10\"> </span>presentad<span class=\"_ _0\"></span>o <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>Departam<span class=\"_ _0\"></span>ento <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>Hacienda <span class=\"_ _10\"> </span>de <span class=\"_ _10\"> </span>l<span class=\"_ _0\"></span>a </div><div class=\"t m0 x8 hc y207 ff3 fs5 fc1 sc0 ls0 ws0\">Excelent\u00edsima Dip<span class=\"_ _0\"></span>utaci\u00f3n Foral de Guip\u00fazcoa, si<span class=\"_ _0\"></span>endo aprobado en fecha 21 d<span class=\"_ _0\"></span>e abril de <span class=\"_ _16\"></span>2015.<span class=\"_ _3c\"> </span></div><div class=\"t m0 x8 hd y208 ff2 fs5 fc5 sc0 ls0 ws0\"> <span class=\"_ _7\"> </span><span class=\"ff3\"> </span></div></div>La <span class=\"_ _19\"> </span>publicaci\u00f3n <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>Orden <span class=\"_ _19\"> </span>IET/<span class=\"_ _0\"></span>1045/2014, <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>16 <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>junio, <span class=\"_ _1c\"> </span>por <span class=\"_ _19\"> </span>la <span class=\"_ _1c\"> </span>que <span class=\"_ _19\"> </span>se <span class=\"_ _1c\"> </span>aprueban <span class=\"_ _1c\"> </span>los par\u00e1metros <span class=\"_ _3\"> </span>retrib<span class=\"_ _0\"></span>utivos <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>inst<span class=\"_ _0\"></span>alaciones <span class=\"_ _3\"> </span>tipo <span class=\"_ _4\"> </span>aplicables <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>determinad<span class=\"_ _0\"></span>as <span class=\"_ _3\"> </span>instalaciones <span class=\"_ _3\"> </span>de producci\u00f3n  de <span class=\"_ _4\"> </span>energ\u00eda  el\u00e9ctrica <span class=\"_ _4\"> </span>a  partir <span class=\"_ _4\"> </span>de  fuentes <span class=\"_ _4\"> </span>de  energ\u00eda <span class=\"_ _4\"> </span>renovab<span class=\"_ _0\"></span>les, <span class=\"_ _4\"> </span>cogen<span class=\"_ _0\"></span>eraci\u00f3n  y residuos, <span class=\"_ _14\"> </span>establec\u00eda <span class=\"_ _14\"> </span>una <span class=\"_ _14\"> </span>vid<span class=\"_ _0\"></span>a <span class=\"_ _14\"> </span>\u00fatil <span class=\"_ _14\"> </span>(regulatoria) <span class=\"_ _14\"> </span>para <span class=\"_ _14\"> </span>determinadas <span class=\"_ _24\"> </span>instalaciones <span class=\"_ _14\"> </span>de cogeneraci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>gas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>a\u00f1os, <span class=\"_ _16\"></span>entre <span class=\"_ _0\"></span>ellas <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>encuentra <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>planta <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>pose<span class=\"_ _0\"></span>e l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>filial <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>apelera Guipuzcoana de Zic<span class=\"_ _0\"></span>u\u00f1aga, S.A<span class=\"_ _0\"></span>.U. (ver Anexo <span class=\"_ _0\"></span>I). En el<span class=\"_ _0\"></span> ejercicio 2014<span class=\"_ _0\"></span>, y de acue<span class=\"_ _0\"></span>rdo con la vid<span class=\"_ _0\"></span>a \u00fatil regulatoria <span class=\"_ _0\"></span>definid<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Orden <span class=\"_ _0\"></span>IE<span class=\"_ _0\"></span>T/1045/2014 <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>16 d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>junio, <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>actualiz\u00f3 <span class=\"_ _0\"></span>esta <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>planta de cogeneraci\u00f3n gas 2<span class=\"_ _0\"></span>009 de 20 a 25 a\u00f1os.<span class=\"_ _0\"></span> Cuando <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>import<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>lib<span class=\"_ _0\"></span>ros <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>un <span class=\"_ _2\"></span>activo <span class=\"_ _3\"> </span>es <span class=\"_ _3\"></span>superior <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>su <span class=\"_ _2\"></span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _3\"></span>recuperable <span class=\"_ _3\"></span>estimado, <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>u valor se reduce de form<span class=\"_ _0\"></span>a inmediata hasta s<span class=\"_ _0\"></span>u importe recuperable.<span class=\"_ _16\"></span> Las <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>ganancias <span class=\"_ _4\"> </span>por <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"> </span>v<span class=\"_ _0\"></span>enta <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>inmovilizado <span class=\"_ _4\"> </span>material <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>c<span class=\"_ _0\"></span>alculan <span class=\"_ _4\"> </span>comparando <span class=\"_ _4\"> </span>los ingresos obtenidos con <span class=\"_ _0\"></span>el importe en libros y<span class=\"_ _0\"></span> se incluyen en la cu<span class=\"_ _0\"></span>enta de <span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>ultados<span class=\"_ _3c\"> </span>. En  <span class=\"ls7\">202<span class=\"ls0\">0,  entr\u00f3  en  f<span class=\"_ _0\"></span>uncionamiento<span class=\"_ _0\"></span>  la <span class=\"_ _17\"> </span>reforma  y <span class=\"_ _17\"> </span>ampliaci\u00f3n  d<span class=\"_ _0\"></span>e  la  planta  de  c<span class=\"_ _0\"></span>elulosa  de  la </span></span>Sociedad <span class=\"_ _2\"></span>del <span class=\"_ _16\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _16\"></span>Pap<span class=\"_ _0\"></span>elera <span class=\"_ _16\"></span>Guipu<span class=\"_ _0\"></span>zcoana <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>Zic<span class=\"_ _0\"></span>u\u00f1aga, <span class=\"_ _16\"></span>S.A.<span class=\"_ _0\"></span>U. <span class=\"_ _16\"></span>(v<span class=\"_ _0\"></span>er <span class=\"_ _16\"></span>An<span class=\"_ _0\"></span>exo <span class=\"_ _16\"></span>I)<span class=\"_ _16\"></span><span class=\"ls12\">. <span class=\"_ _16\"></span></span>El<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>28 <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>oct<span class=\"_ _0\"></span>ubre de <span class=\"_ _3\"> </span>2020 <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>present\u00f3 <span class=\"_ _4\"> </span>al <span class=\"_ _3\"> </span>Departament<span class=\"_ _0\"></span>o <span class=\"_ _3\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>Hacienda <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>Ex<span class=\"_ _0\"></span>celent\u00edsima<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>Diputaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>Foral <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e Guip\u00fazcoa <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>amparo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>receptuado <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>art\u00edculo <span class=\"_ _16\"></span>16.2 <span class=\"_ _16\"></span>b) <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>Norm<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>oral <span class=\"_ _16\"></span>2/2014, <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>17<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>enero, <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Imp<span class=\"_ _0\"></span>uesto <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>Soci<span class=\"_ _0\"></span>edades, <span class=\"_ _0\"></span>solicita <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>aprobaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>plan <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>amortizaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de las <span class=\"_ _1c\"> </span>inversiones <span class=\"_ _22\"> </span>realizadas <span class=\"_ _22\"> </span>en <span class=\"_ _1c\"> </span>inmovilizado <span class=\"_ _1c\"> </span>m<span class=\"_ _0\"></span>aterial <span class=\"_ _1c\"> </span>q<span class=\"_ _0\"></span>ue, <span class=\"_ _1c\"> </span>corresponden <span class=\"_ _22\"> </span>a <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>dep<span class=\"_ _0\"></span>reciaci\u00f3n efectiva <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>sufran <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>distint<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>elementos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>funcio<span class=\"_ _0\"></span>namiento, <span class=\"_ _0\"></span>uso, <span class=\"_ _0\"></span>disfrut<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>obsolesc<span class=\"_ _0\"></span>encia, y <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>aplique <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>todo <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>proyecto <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>modernizaci\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>lanta <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>abricaci\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>Celulosa, entendido <span class=\"_ _22\"> </span>como <span class=\"_ _1c\"> </span>\"in<span class=\"_ _0\"></span>stalaci\u00f3n <span class=\"_ _22\"> </span>compleja <span class=\"_ _22\"> </span>especializada\"<span class=\"_ _16\"></span>, <span class=\"_ _1c\"> </span>consid<span class=\"_ _0\"></span>erando <span class=\"_ _22\"> </span>una <span class=\"_ _22\"> </span>vida <span class=\"_ _22\"> </span>\u00fatil <span class=\"_ _1c\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>las<span class=\"_ _0\"></span> referidas <span class=\"_ _2\"></span>instalaciones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>30 <span class=\"_ _2\"></span>a\u00f1os. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>18 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>enero <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span><span class=\"ls7\">202<span class=\"_ _0\"></span></span>1, <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>r<span class=\"_ _0\"></span>ecibi\u00f3 <span class=\"_ _2\"></span>resoluci\u00f3n <span class=\"_ _2\"></span>positiva <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la referida propuesta del <span class=\"_ _0\"></span>28 de octubre<span class=\"_ _0\"></span> de <span class=\"ls7\">202<span class=\"_ _0\"></span></span>0.  <span class=\"_ _13\"> </span><span class=\"ff3\">Activ<span class=\"_ _0\"></span>os biol\u00f3gicos<span class=\"_ _0\"></span> </span>Los activos <span class=\"_ _0\"></span>biol\u00f3gicos <span class=\"_ _0\"></span>de I<span class=\"_ _0\"></span>berpapel est\u00e1n <span class=\"_ _0\"></span>compuest<span class=\"_ _0\"></span>os por pl<span class=\"_ _0\"></span>antaciones de<span class=\"_ _0\"></span> \u00e1rbo<span class=\"_ _0\"></span>les, silvicultura. El<span class=\"ls0\"> <span class=\"_ _3\"> </span>Grupo <span class=\"_ _4\"> </span>reconoce <span class=\"_ _3\"> </span>inici<span class=\"_ _0\"></span>almente <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>fecha <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>ca<span class=\"_ _0\"></span>da <span class=\"_ _3\"> </span>balance <span class=\"_ _4\"> </span>los <span class=\"_ _3\"> </span>activos <span class=\"_ _4\"> </span>biol\u00f3gicos <span class=\"_ _4\"> </span>seg\u00fan <span class=\"_ _3\"> </span>su </span>valor razonable meno<span class=\"_ _0\"></span>s los costes estimados de v<span class=\"_ _0\"></span>enta.<span class=\"_ _0\"></span> Las <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>surgidas <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>causa <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>reconocimiento <span class=\"_ _2\"></span>inicial <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>biol\u00f3gico seg\u00fan su v<span class=\"_ _0\"></span>alor razon<span class=\"_ _0\"></span>able menos <span class=\"_ _0\"></span>los costes <span class=\"_ _0\"></span>estimad<span class=\"_ _0\"></span>os de venta<span class=\"_ _0\"></span>, as\u00ed como<span class=\"_ _0\"></span> las s<span class=\"_ _0\"></span>urgidas por <span class=\"_ _0\"></span>todos los <span class=\"_ _16\"></span>cambios<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>ucesivos <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>menos <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>costes <span class=\"_ _2\"></span>estimados <span class=\"_ _3\"> </span><span class=\"lsf\">de</span> <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _2\"></span>se <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>cluyen en la ganancia o p\u00e9rdida n<span class=\"_ _0\"></span>eta del ejercicio.<span class=\"_ _0\"></span> Las <span class=\"_ _3\"></span>subvenciones <span class=\"_ _3\"></span>oficiales <span class=\"_ _3\"> </span>relacionad<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>activo <span class=\"_ _3\"></span>biol\u00f3gico <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>reconocen <span class=\"_ _3\"> </span>como <span class=\"_ _3\"> </span>ingresos cuando, y solo cuando, t<span class=\"_ _0\"></span>ales subvenciones<span class=\"_ _0\"></span> se conviertan en exigib<span class=\"_ _0\"></span>les.<span class=\"_ _0\"></span> a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Determinaci\u00f3n del Inv<span class=\"_ _0\"></span>entario<span class=\"_ _0\"></span> </span></span>El <span class=\"_ _22\"> </span>Grupo <span class=\"_ _22\"> </span>realiza <span class=\"_ _12\"> </span>inventario<span class=\"_ _0\"></span>s <span class=\"_ _1c\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>los <span class=\"_ _12\"> </span>activos <span class=\"_ _22\"> </span>biol\u00f3gico<span class=\"_ _0\"></span>s, <span class=\"_ _1c\"> </span>agrup\u00e1nd<span class=\"_ _0\"></span>olos <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>funci\u00f3n <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>sus<span class=\"_ _0\"></span> caracter\u00edsticas f\u00edsic<span class=\"_ _0\"></span>as y geogr\u00e1ficas, seg\u00fan los sig<span class=\"_ _0\"></span>uientes <span class=\"_ _0\"></span>criterios:<span class=\"_ _0\"></span> i)<span class=\"ff2 ls0\"> <span class=\"_ _10\"> </span><span class=\"ff8\">Co<span class=\"_ _0\"></span>nsidera q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>unidad <span class=\"_ _0\"></span>b\u00e1sica <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>agrupami<span class=\"_ _0\"></span>ento d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>bienes <span class=\"_ _0\"></span>biol\u00f3gicos <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> \u201clo<span class=\"_ _0\"></span>te\u201d, </span></span>entendiendo <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>tal, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>conjunto <span class=\"_ _0\"></span>de a<span class=\"_ _0\"></span>ctivos b<span class=\"_ _0\"></span>iol\u00f3gicos <span class=\"_ _0\"></span>asociados <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>determinada parcela de terreno y con <span class=\"_ _0\"></span>unas caracter\u00edstic<span class=\"_ _0\"></span>as f\u00edsicas comunes.<span class=\"_ _0\"></span> ii)<span class=\"ff2 ls0\">  <span class=\"ff3\">Como <span class=\"_ _2\"></span>caracter\u00edsti<span class=\"_ _0\"></span>cas <span class=\"_ _2\"></span>f\u00edsic<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>principal<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>hora <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>definir <span class=\"_ _3\"></span>los <span class=\"_ _2\"></span>lotes <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>cons<span class=\"_ _0\"></span>idera <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a </span></span>especie <span class=\"_ _3\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>activo <span class=\"_ _4\"> </span>biol\u00f3gico <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>el <span class=\"_ _3\"></span>grado <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>mad<span class=\"_ _0\"></span>urez <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>este, <span class=\"_ _3\"> </span>ya <span class=\"_ _3\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _3\"> </span>esto<span class=\"_ _0\"></span>s <span class=\"_ _3\"> </span>ser\u00e1n <span class=\"_ _3\"> </span>lo<span class=\"_ _0\"></span>s par\u00e1metros que det<span class=\"_ _0\"></span>erminen de forma fundam<span class=\"_ _0\"></span>ental su valor.<span class=\"_ _16\"></span><span class=\"ff2\"> </span>b)<span class=\"ff2 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff3\">Caracter\u00edsticas fundam<span class=\"_ _0\"></span>entales de los Lotes<span class=\"_ _0\"></span> </span></span>Para <span class=\"_ _4\"> </span>cada <span class=\"_ _4\"> </span>lote <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>activos <span class=\"_ _4\"> </span>biol\u00f3gicos, <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>indica <span class=\"_ _4\"> </span>su <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>ocalizaci\u00f3n <span class=\"_ _4\"> </span>geogr\u00e1fica <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>propiedades f\u00edsicas comunes q<span class=\"_ _0\"></span>ue tiene. Las caract<span class=\"_ _0\"></span>er\u00edsticas principales son<span class=\"_ _3c\"> </span>i)<span class=\"ff2 ls0\"> <span class=\"_ _10\"> </span><span class=\"ff3\">E<span class=\"_ _0\"></span>specie:  La <span class=\"_ _17\"> </span>especie  d<span class=\"_ _0\"></span>e  Activ<span class=\"_ _0\"></span>o  Biol<span class=\"_ _0\"></span>\u00f3gico  id<span class=\"_ _0\"></span>entifica  a  las <span class=\"_ _17\"> </span>diferentes <span class=\"_ _17\"> </span>familias <span class=\"_ _17\"> </span>de  un </span></span>grupo de activos biol\u00f3gico<span class=\"_ _0\"></span>s (\u00e1rboles).<span class=\"_ _0\"></span> ii)<span class=\"ff2 ls0\">  <span class=\"ff3\">Calidad: <span class=\"_ _12\"> </span>Ca<span class=\"_ _0\"></span>racter\u00edstica <span class=\"_ _1a\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _1a\"> </span>identific<span class=\"_ _0\"></span>a <span class=\"_ _1a\"> </span>las <span class=\"_ _1a\"> </span>dife<span class=\"_ _0\"></span>rentes <span class=\"_ _1a\"> </span>calidades <span class=\"_ _1a\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1a\"> </span>cada <span class=\"_ _1b\"> </span>Especie </span></span>(semilla, clon).<span class=\"_ _0\"></span> iii)<span class=\"ff2 ls0\"> <span class=\"ff3\">Incremento  Medio  Anual  (IMA): <span class=\"_ _4\"> </span>V<span class=\"_ _0\"></span>alor  que  establece  el  cre<span class=\"_ _1\"></span>cimiento  de  los  activos </span></span>biol\u00f3gicos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>cada <span class=\"_ _4\"> </span>uno <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>lotes <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>cada <span class=\"_ _4\"> </span>a\u00f1o,  estimado <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>mediciones <span class=\"_ _4\"> </span>y datos estad\u00edsticos del pe<span class=\"_ _0\"></span>rsonal t\u00e9cnico.<span class=\"_ _0\"></span> iv)<span class=\"ff2\"> </span>Grado d<span class=\"_ _0\"></span>e madur<span class=\"_ _0\"></span>ez: C\u00f3digo <span class=\"_ _0\"></span>que identifica<span class=\"_ _0\"></span> el grado <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>transformaci\u00f3n b<span class=\"_ _0\"></span>iol\u00f3gica en<span class=\"_ _0\"></span> que se encuentran los Activos:<span class=\"_ _0\"></span> No <span class=\"_ _16\"></span>maduro: <span class=\"_ _16\"></span>Son <span class=\"_ _16\"></span>aquellos <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _16\"></span>no <span class=\"_ _16\"></span>han <span class=\"_ _16\"></span>alcanzado <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span>diciones <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>su <span class=\"_ _16\"></span>cosecha <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>cuya transformaci\u00f3n biol\u00f3g<span class=\"_ _0\"></span>ica haya sido poco sign<span class=\"_ _0\"></span>ificativa.<span class=\"_ _0\"></span> Maduro: <span class=\"_ _1b\"> </span>Son<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>aquello<span class=\"_ _0\"></span>s <span class=\"_ _1b\"> </span>que <span class=\"_ _10\"> </span>han <span class=\"_ _1b\"> </span>alcanzado <span class=\"_ _10\"> </span>las <span class=\"_ _1b\"> </span>c<span class=\"_ _0\"></span>ondiciones <span class=\"_ _10\"> </span>para <span class=\"_ _1b\"> </span>su <span class=\"_ _10\"> </span>cosecha <span class=\"_ _1b\"> </span>o recolecci\u00f3n, <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>so<span class=\"_ _0\"></span>n <span class=\"_ _15\"> </span>capaces <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>sost<span class=\"_ _0\"></span>ener <span class=\"_ _15\"> </span>producci<span class=\"_ _0\"></span>\u00f3n, <span class=\"_ _15\"> </span>cosechas <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>r<span class=\"_ _0\"></span>ecolecciones <span class=\"_ _15\"> </span>de forma regular.<span class=\"_ _0\"></span> Producto <span class=\"_ _1a\"> </span>agr\u00edcola: <span class=\"_ _1a\"> </span>son<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>aquellos <span class=\"_ _12\"> </span>p<span class=\"_ _0\"></span>roductos <span class=\"_ _1a\"> </span>resu<span class=\"_ _0\"></span>ltantes <span class=\"_ _12\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"> </span>p<span class=\"_ _0\"></span>rocesamiento <span class=\"_ _1a\"> </span>o <span class=\"_ _1a\"> </span>la recolecci\u00f3n de los Activos <span class=\"_ _0\"></span>Biol\u00f3gicos maduros.<span class=\"_ _0\"></span> c)<span class=\"ff2 ls0\"> <span class=\"_ _21\"> </span><span class=\"ff3\">Valoraci\u00f3n de los Lotes d<span class=\"_ _0\"></span>e Activos Biol\u00f3<span class=\"_ _0\"></span>gicos<span class=\"_ _0\"></span> </span></span>Una <span class=\"_ _15\"> </span>v<span class=\"_ _0\"></span>ez <span class=\"_ _19\"> </span>determinadas <span class=\"_ _19\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _15\"> </span>c<span class=\"_ _0\"></span>aracter\u00edsticas <span class=\"_ _19\"> </span>cualita<span class=\"_ _0\"></span>tivas <span class=\"_ _19\"> </span>y <span class=\"_ _15\"> </span>c<span class=\"_ _0\"></span>uantitativas <span class=\"_ _19\"> </span>de <span class=\"_ _1c\"> </span>cada <span class=\"_ _15\"> </span>lo<span class=\"_ _0\"></span>te, <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>ha pr<span class=\"ls0\">ocedido <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>determinaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>v<span class=\"_ _0\"></span>alor  r<span class=\"_ _1\"></span>azonable  menos <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>costes  e<span class=\"_ _1\"></span>stima<span class=\"_ _0\"></span>dos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>venta <span class=\"_ _4\"> </span>de </span>estos. El <span class=\"_ _4\"> </span><span class=\"ls0\">valor  razonable <span class=\"_ _4\"> </span>es  e<span class=\"_ _1\"></span>l  precio <span class=\"_ _4\"> </span>que  se <span class=\"_ _4\"> </span>recibir\u00eda <span class=\"_ _4\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _4\"> </span>vender  un <span class=\"_ _4\"> </span>activo  o <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>se  pagar\u00eda <span class=\"_ _4\"> </span>por </span>transferir <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>pasivo <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>transa<span class=\"_ _0\"></span>cci\u00f3n <span class=\"_ _2\"></span>ordenada <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>participant<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>mercado <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>fecha de la medici\u00f3n.<span class=\"_ _0\"></span> Los <span class=\"_ _0\"></span>cost<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>venta <span class=\"_ _16\"></span>son <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>costos <span class=\"_ _16\"></span>incrementales<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>irectamente <span class=\"_ _16\"></span>atribuibles <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>isposici\u00f3n <span class=\"_ _16\"></span>del activo, excluyendo los cos<span class=\"_ _0\"></span>tos financieros y los impu<span class=\"_ _0\"></span>estos a las ganancias<span class=\"_ _16\"></span>. Para <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>det<span class=\"_ _0\"></span>erminaci\u00f3n <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>azonable <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _3\"></span>costes <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>activos <span class=\"_ _2\"></span>b<span class=\"_ _0\"></span>iol\u00f3gicos<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>se han <span class=\"_ _0\"></span>utilizado <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ase l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>precios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cotizaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>madera <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>pie<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>mercados <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>os m\u00e1s <span class=\"_ _2\"></span>relevantes<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _2\"></span>caso. <span class=\"_ _2\"></span>Cu<span class=\"_ _0\"></span>ando <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>me<span class=\"_ _0\"></span>rcados <span class=\"_ _2\"></span>activo<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>son <span class=\"_ _3\"></span>relevantes <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>cuando<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>no existen mercados activos <span class=\"_ _0\"></span>para los activos bio<span class=\"_ _0\"></span>l\u00f3gicos identificados, se<span class=\"_ _0\"></span> han utilizado:<span class=\"_ _16\"></span> i)<span class=\"ff2 ls0\"> <span class=\"_ _10\"> </span><span class=\"ff3\">el <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>recio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>transacci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _16\"></span>reciente <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>merca<span class=\"_ _0\"></span>do, <span class=\"_ _0\"></span>suponiendo <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>no <span class=\"_ _16\"></span>ha h<span class=\"_ _0\"></span>abido </span></span>un <span class=\"_ _12\"> </span>cambio<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>significativo <span class=\"_ _1a\"> </span>en <span class=\"_ _12\"> </span>las <span class=\"_ _1a\"> </span>circunstanci<span class=\"_ _0\"></span>as <span class=\"_ _12\"> </span>econ<span class=\"_ _0\"></span>\u00f3micas <span class=\"_ _12\"> </span>entre <span class=\"_ _12\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _12\"> </span>fecha<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>la transacci\u00f3n y la del balanc<span class=\"_ _0\"></span>e;<span class=\"_ _0\"></span> ii)<span class=\"ff2 ls0\">  <span class=\"ff3\">los <span class=\"_ _4\"> </span>precios <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mercado <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>activos <span class=\"_ _4\"> </span>simila<span class=\"_ _0\"></span>res, <span class=\"_ _4\"> </span>ajustados <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>man<span class=\"_ _0\"></span>era <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>reflejen <span class=\"_ _4\"> </span>las </span></span>diferencias existentes;<span class=\"_ _0\"></span> y iii)<span class=\"ff2 ls0\"> <span class=\"ff3\">las referencias del sector.<span class=\"_ _0\"></span></span> <span class=\"_ _1e\"> </span><span class=\"ff3\"> </span></span>Cuando <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>enido <span class=\"_ _2\"></span>lugar <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>oca <span class=\"_ _2\"></span>transfo<span class=\"_ _0\"></span>rmaci\u00f3n <span class=\"_ _2\"></span>bio<span class=\"_ _0\"></span>l\u00f3gica <span class=\"_ _2\"></span>desde <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>curri\u00f3 <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>rimeros costes <span class=\"_ _1c\"> </span>o <span class=\"_ _19\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _1c\"> </span>se <span class=\"_ _1c\"> </span>espera <span class=\"_ _1c\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _19\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>impacto<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>el <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>recio <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>transfo<span class=\"_ _0\"></span>rmaci\u00f3n <span class=\"_ _1c\"> </span>biol\u00f3<span class=\"_ _0\"></span>gica <span class=\"_ _19\"> </span>sea importante, <span class=\"_ _3\"></span>los <span class=\"_ _2\"></span>costes<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>incurrido <span class=\"_ _2\"></span>han <span class=\"_ _3\"></span>sido <span class=\"_ _3\"></span>asumidos <span class=\"_ _2\"></span>como<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>aproxima<span class=\"_ _0\"></span>ci\u00f3n v\u00e1lida del valor razon<span class=\"_ _0\"></span>able.  <span class=\"_ _13\"> </span><span class=\"ff3\">Activ<span class=\"_ _0\"></span>os intangibles <span class=\"_ _0\"></span> </span>a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Programas inform\u00e1ti<span class=\"_ _0\"></span>cos  </span></span>Las <span class=\"_ _0\"></span>licencias <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _0\"></span>prog<span class=\"_ _0\"></span>ramas <span class=\"_ _0\"></span>inform<span class=\"_ _0\"></span>\u00e1ticos <span class=\"_ _0\"></span>adquirid<span class=\"_ _0\"></span>as s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>capit<span class=\"_ _0\"></span>alizan <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes<span class=\"_ _0\"></span> en <span class=\"_ _2\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _3\"></span>incurrido <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _2\"></span>adq<span class=\"_ _0\"></span>uirirlas <span class=\"_ _2\"></span>y <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>repararlas <span class=\"_ _3\"></span>para <span class=\"_ _2\"></span>us<span class=\"_ _0\"></span>ar <span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>programa <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>spec\u00edfico. <span class=\"_ _3\"></span>Estos costes se amortizan du<span class=\"_ _0\"></span>rante sus vidas \u00fatiles<span class=\"_ _0\"></span> estimadas (4 a\u00f1o<span class=\"_ _0\"></span>s).<span class=\"_ _0\"></span> Los  gastos <span class=\"_ _17\"> </span>relacionad<span class=\"_ _0\"></span>os <span class=\"_ _17\"> </span>con  el <span class=\"_ _17\"> </span>desarrollo <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>mantenimiento  d<span class=\"_ _0\"></span>e  prog<span class=\"_ _0\"></span>ramas  in<span class=\"_ _0\"></span>form\u00e1ticos <span class=\"_ _17\"> </span>se reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>ando se<span class=\"_ _0\"></span> incu<span class=\"_ _0\"></span>rre en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span>os. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>directamente <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lacionados con<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a producci\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>prog<span class=\"_ _0\"></span>ramas <span class=\"_ _16\"></span>inform\u00e1ticos <span class=\"_ _16\"></span>\u00fanicos <span class=\"_ _16\"></span>e <span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>tificables <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trolados <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>Grupo, <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue sea <span class=\"_ _16\"></span>probable <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>vayan <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>generar <span class=\"_ _16\"></span>beneficio<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>econ\u00f3micos <span class=\"_ _16\"></span>superior<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>costes <span class=\"_ _16\"></span>du<span class=\"_ _0\"></span>rante <span class=\"_ _16\"></span>m\u00e1s de un a\u00f1o, se recon<span class=\"_ _0\"></span>ocen como activos in<span class=\"_ _0\"></span>tangibles.<span class=\"_ _0\"></span> b)<span class=\"ff2 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff3\">Gastos de investigaci\u00f3n y<span class=\"_ _0\"></span> desarrollo<span class=\"_ _0\"></span> </span></span>Los ga<span class=\"_ _0\"></span>stos <span class=\"_ _0\"></span>de in<span class=\"_ _0\"></span>vestigaci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>como<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span> g<span class=\"_ _0\"></span>asto c<span class=\"_ _0\"></span>uando s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>incurre <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>ellos. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>costes incurridos <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>royectos <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>des<span class=\"_ _0\"></span>arrollo <span class=\"_ _17\"> </span>(relacionad<span class=\"_ _0\"></span>os <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>el<span class=\"_ _0\"></span>  d<span class=\"_ _0\"></span>ise\u00f1o <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>rueba <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>producto<span class=\"_ _0\"></span>s nuevos <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>mejorados) <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>activo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tangib<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>probabl<span class=\"_ _0\"></span>e q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proyecto vaya <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>ser <span class=\"_ _15\"> </span>un <span class=\"_ _15\"> </span>\u00e9xito<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>considerando <span class=\"_ _15\"> </span>su <span class=\"_ _15\"> </span>viab<span class=\"_ _0\"></span>ilidad <span class=\"_ _15\"> </span>t\u00e9cnica <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>com<span class=\"_ _0\"></span>ercial, <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>sus <span class=\"_ _15\"> </span>cos<span class=\"_ _0\"></span>tes <span class=\"_ _15\"> </span>pueden estimarse <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>forma <span class=\"_ _4\"> </span>fiable.<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>Otros <span class=\"_ _4\"> </span>gastos <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>esarrollo<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>reconocen <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>gasto <span class=\"_ _4\"> </span>cuando <span class=\"_ _4\"> </span>se incurre <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>ellos. <span class=\"_ _17\"> </span>Los <span class=\"_ _15\"> </span>costes <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>des<span class=\"_ _0\"></span>arrollo <span class=\"_ _17\"> </span>previamen<span class=\"_ _0\"></span>te <span class=\"_ _17\"> </span>reconocidos <span class=\"_ _17\"> </span>como<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>gasto <span class=\"_ _17\"> </span>no <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>e reconocen <span class=\"_ _16\"></span>como <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>activo <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>un <span class=\"_ _0\"></span>ejercicio <span class=\"_ _16\"></span>poste<span class=\"_ _0\"></span>rior. <span class=\"_ _16\"></span>Los <span class=\"_ _16\"></span>costes <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>esarrollo <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>vida <span class=\"_ _0\"></span>\u00fatil<span class=\"_ _0\"></span> finita <span class=\"_ _16\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _16\"></span>capitali<span class=\"_ _0\"></span>zan <span class=\"_ _16\"></span>se <span class=\"_ _2\"></span>amortizan <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>esde <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>inicio <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>roducci\u00f3n <span class=\"_ _16\"></span>com<span class=\"_ _0\"></span>ercial <span class=\"_ _16\"></span>del <span class=\"_ _2\"></span>producto de <span class=\"_ _16\"></span>manera <span class=\"_ _16\"></span>lineal <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>urante <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>per\u00edodo <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>espera <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>eneren <span class=\"_ _16\"></span>benefi<span class=\"_ _0\"></span>cios, <span class=\"_ _16\"></span>sin <span class=\"_ _16\"></span>superar<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>los cinco a\u00f1os. c)<span class=\"ff2 ls0\"> <span class=\"_ _21\"> </span><span class=\"ff3\">Derechos de emisi\u00f3<span class=\"_ _0\"></span>n de <span class=\"ls18\">CO<span class=\"_ _3c\"> </span></span></span></span>2<span class=\"_ _3c\"> </span>Los <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>erechos <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>emisi\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span><span class=\"ls19\">CO<span class=\"_ _3c\"> </span></span>2 <span class=\"_ _16\"></span>asignados <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>registran <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _16\"></span>razon<span class=\"_ _0\"></span>able <span class=\"_ _16\"></span>al <span class=\"_ _0\"></span>mom<span class=\"_ _0\"></span>ento <span class=\"_ _16\"></span>de la <span class=\"_ _0\"></span>concesi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>mismo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>abono <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>ecursos <span class=\"_ _0\"></span>ajenos <span class=\"_ _16\"></span>(Subvenciones <span class=\"_ _0\"></span>Ofici<span class=\"_ _0\"></span>ales), <span class=\"_ _0\"></span>debido<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a q<span class=\"_ _0\"></span>ue la <span class=\"_ _4\"> </span>transferen<span class=\"_ _0\"></span>cia <span class=\"_ _4\"> </span>de  estos <span class=\"_ _4\"> </span>derechos  por <span class=\"_ _4\"> </span>parte <span class=\"_ _4\"> </span>de  la <span class=\"_ _4\"> </span>Administra<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _4\"> </span>supone  una <span class=\"_ _4\"> </span>subvenci\u00f3n.<span class=\"_ _0\"></span> Dado <span class=\"_ _16\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>tr<span class=\"_ _0\"></span>ata <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>activos <span class=\"_ _16\"></span>sujetos <span class=\"_ _3\"></span>a <span class=\"_ _16\"></span>cotizaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>un <span class=\"_ _2\"></span>mercado <span class=\"_ _2\"></span>regulado, <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _16\"></span>valor <span class=\"_ _3\"></span>razonable se <span class=\"_ _16\"></span>corresponde <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cotizaci\u00f3n <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>estos <span class=\"_ _16\"></span>derechos <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>dic<span class=\"_ _0\"></span>ha <span class=\"_ _16\"></span>fecha.<span class=\"_ _16\"></span> <span class=\"_ _16\"></span>Por <span class=\"_ _16\"></span>otra <span class=\"_ _16\"></span>parte<span class=\"_ _0\"></span>, <span class=\"_ _16\"></span>los derechos de emisi\u00f3n <span class=\"_ _0\"></span>adquiridos se valoran por su p<span class=\"_ _0\"></span>recio de adquisici\u00f3n<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> Bajo <span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>\u201c<span class=\"ff3\">Otros<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>(g<span class=\"_ _0\"></span>astos)/ganancias <span class=\"_ _3\"></span>netas</span>\u201d <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>cuenta <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span><span class=\"ff3\">result<span class=\"_ _0\"></span>ados <span class=\"_ _2\"></span>consolid<span class=\"_ _0\"></span>ada, <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e </span>recoge <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>gasto <span class=\"_ _16\"></span>co<span class=\"_ _0\"></span>rrespondiente <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>emisio<span class=\"_ _0\"></span>nes <span class=\"_ _16\"></span>t<span class=\"_ _0\"></span>otales <span class=\"_ _16\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>h<span class=\"_ _0\"></span>an <span class=\"_ _16\"></span>producid<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>ejercicio, con abono a la cuent<span class=\"_ _0\"></span>a \u201cprovisiones para <span class=\"_ _0\"></span><span class=\"ff3\">otros pasiv<span class=\"_ _0\"></span>os y gastos<span class=\"_ _0\"></span> a cor</span>to plazo\u201d<span class=\"_ _0\"></span><span class=\"ff3\">. </span>Esta <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>rovisi\u00f3n <span class=\"_ _3\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>mant<span class=\"_ _0\"></span>endr\u00e1 <span class=\"_ _4\"> </span>hasta <span class=\"_ _3\"> </span>que <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>canc<span class=\"_ _0\"></span>ele <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>obligaci\u00f3n <span class=\"_ _4\"> </span>mediante <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"> </span>entreg<span class=\"_ _0\"></span>a <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>los derechos a la Administr<span class=\"_ _0\"></span>aci\u00f3n, antes del 30 de abril<span class=\"_ _0\"></span> del ejercicio siguient<span class=\"_ _0\"></span>e.<span class=\"_ _0\"></span> Adicionalmente <span class=\"_ _1a\"> </span>se <span class=\"_ _12\"> </span>produci<span class=\"_ _0\"></span>r\u00e1 <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>imp<span class=\"_ _0\"></span>utaci\u00f3n <span class=\"_ _12\"> </span>a <span class=\"_ _1a\"> </span>resultados <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _12\"> </span>Subve<span class=\"_ _0\"></span>nciones <span class=\"_ _12\"> </span>Oficiales<span class=\"_ _16\"></span><span class=\"ls1a\">, </span>incluidas <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>\u201cOtros <span class=\"_ _4\"> </span>ingreso<span class=\"_ _0\"></span>s\u201d,<span class=\"ff3\"> <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>medida  que <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>registren <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>gastos<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>m<span class=\"_ _0\"></span>encionados <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el </span>p\u00e1rrafo anterior.<span class=\"_ _3c\"> </span><span class=\"ff3\"></span><span class=\"ff3\">Co<span class=\"_ _0\"></span>stes por intereses<span class=\"_ _3c\"> </span></span><span class=\"ff3\"><span class=\"_ _0\"></span> </span>El <span class=\"_ _16\"></span><span class=\"ls0\">Grupo <span class=\"_ _16\"></span>capitaliza <span class=\"_ _16\"></span>los <span class=\"_ _2\"></span>costes <span class=\"_ _16\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>intereses <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>so<span class=\"_ _0\"></span>n <span class=\"_ _16\"></span>directamente<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>atribuibles <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>adquisici\u00f3n<span class=\"_ _0\"></span>,<span class=\"_ _3c\"> </span></span><span class=\"ls0\"> </span>construcci\u00f3n o producci\u00f3<span class=\"_ _0\"></span>n de activos c<span class=\"_ _0\"></span>ualificados.<span class=\"_ _0\"></span>  <span class=\"_ _19\"> </span><span class=\"ff3\"></span><span class=\"ff3\">P\u00e9rdidas por deterio<span class=\"_ _0\"></span>ro de los activos<span class=\"_ _0\"></span> no financie<span class=\"_ _0\"></span>ros<span class=\"_ _3c\"> </span></span><span class=\"ff3\"> </span>Los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>intangib<span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>tien<span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>vida <span class=\"_ _0\"></span>\u00fatil <span class=\"_ _0\"></span>ind<span class=\"_ _0\"></span>efinida <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>est\u00e1n <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ujetos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>amo<span class=\"_ _0\"></span>rtizaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>se<span class=\"_ _3c\"> </span> someten <span class=\"_ _16\"></span>anualmente <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>pruebas <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>p\u00e9rdidas <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>deterioro <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>valor. <span class=\"_ _3\"></span>El <span class=\"_ _0\"></span>resto <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>activos <span class=\"_ _16\"></span>no<span class=\"_ _3c\"> </span> financieros <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>someten<span class=\"_ _0\"></span>  a <span class=\"_ _17\"> </span>pruebas <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span>  p\u00e9rdidas<span class=\"_ _0\"></span>  po<span class=\"_ _0\"></span>r  d<span class=\"_ _0\"></span>eterioro <span class=\"_ _17\"> </span>siempre <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>alg\u00fan <span class=\"_ _17\"> </span>suceso<span class=\"_ _0\"></span>  o<span class=\"_ _3c\"> </span> cambio <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>las <span class=\"_ _3\"> </span>circunst<span class=\"_ _0\"></span>ancias <span class=\"_ _3\"> </span>indiq<span class=\"_ _0\"></span>ue <span class=\"_ _3\"> </span>que <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>importe <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>libros <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>uede <span class=\"_ _3\"> </span>no<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>ser <span class=\"_ _4\"> </span>recuperable. <span class=\"_ _3\"> </span>Se<span class=\"_ _3c\"> </span> reconoce <span class=\"_ _19\"> </span>una <span class=\"_ _19\"> </span>p\u00e9rdida <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>cuant\u00eda <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>excede <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>libro<span class=\"_ _0\"></span>s <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>su <span class=\"_ _19\"> </span>imp<span class=\"_ _0\"></span>orte<span class=\"_ _3c\"> </span> recuperable. El imp<span class=\"_ _0\"></span>orte recuperable <span class=\"_ _0\"></span>es el valor razo<span class=\"_ _0\"></span>nable de un activo<span class=\"_ _0\"></span> menos los costes<span class=\"_ _0\"></span> para la<span class=\"_ _3c\"> </span> venta o el v<span class=\"_ _0\"></span>alor de <span class=\"_ _0\"></span>uso, el mayor d<span class=\"_ _0\"></span>e los <span class=\"_ _0\"></span>dos. A efecto<span class=\"_ _0\"></span>s de eval<span class=\"_ _0\"></span>uar las p<span class=\"_ _0\"></span>\u00e9rdidas por <span class=\"_ _0\"></span>deterioro del<span class=\"_ _3c\"> </span> valor, <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>agrupan <span class=\"_ _0\"></span>al <span class=\"_ _16\"></span>nivel <span class=\"_ _16\"></span>m\u00e1s <span class=\"_ _16\"></span>bajo <span class=\"_ _16\"></span>para <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>que <span class=\"_ _16\"></span>hay <span class=\"_ _16\"></span>flujos <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>efectivo <span class=\"_ _16\"></span>identificables<span class=\"_ _3c\"> </span> por  separado  (unidades  generadoras  de  efectivo)<span class=\"_ _0\"></span>.  Los  activos  no  financieros,  distintos  del<span class=\"_ _3c\"> </span> fondo <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>comercio, <span class=\"_ _16\"></span>que <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>ubieran <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ufrido <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>p\u00e9rdida <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>someten <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>revisiones <span class=\"_ _16\"></span>a<span class=\"_ _3c\"> </span> cada fecha de balance por<span class=\"_ _0\"></span> si se hubieran prod<span class=\"_ _0\"></span>ucido reversiones de la p\u00e9<span class=\"_ _0\"></span>rdida.<span class=\"_ _16\"></span>  <span class=\"_ _19\"> </span><span class=\"ff3\">Activos financieros<span class=\"_ _0\"></span> </span>2.1<span class=\"ls0\">1<span class=\"ls12\">.1</span> <span class=\"_ _10\"> </span>Clasificaci\u00f3n </span>El Grupo clasifica sus activ<span class=\"_ _0\"></span>os financieros<span class=\"_ _0\"></span> en las siguientes cat<span class=\"_ _0\"></span>egor\u00edas de valoraci\u00f3n: <span class=\"_ _16\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">aquellos<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>valoran <span class=\"_ _4\"> </span>con <span class=\"_ _3\"> </span>post<span class=\"_ _0\"></span>erioridad <span class=\"_ _3\"> </span>a <span class=\"_ _4\"> </span>valor <span class=\"_ _3\"> </span>razon<span class=\"_ _0\"></span>able <span class=\"_ _3\"> </span>(ya <span class=\"_ _4\"> </span>sea <span class=\"_ _3\"> </span>con <span class=\"_ _4\"> </span>cambios <span class=\"_ _3\"> </span>en </span></span>resultados o en otro r<span class=\"_ _0\"></span>esultado <span class=\"_ _0\"></span>global), y \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">aquellos qu<span class=\"_ _0\"></span>e se valoran a cost<span class=\"_ _0\"></span>e amortizado. <span class=\"_ _0\"></span> </span></span>La <span class=\"_ _17\"> </span>clasificaci\u00f3n <span class=\"_ _15\"> </span>depende<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>mod<span class=\"_ _0\"></span>elo <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>negocio<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>entidad <span class=\"_ _15\"> </span>para <span class=\"_ _17\"> </span>gest<span class=\"_ _0\"></span>ionar <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span>ctivos financieros y de los t\u00e9<span class=\"_ _0\"></span>rminos contractuales d<span class=\"_ _0\"></span>e los flujos de efectiv<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Para <span class=\"_ _15\"> </span>los<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>activ<span class=\"_ _0\"></span>os <span class=\"_ _15\"> </span>valo<span class=\"_ _0\"></span>rados <span class=\"_ _19\"> </span>a <span class=\"_ _15\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _19\"> </span>razonable, <span class=\"_ _19\"> </span>las <span class=\"_ _15\"> </span>gan<span class=\"_ _0\"></span>ancias <span class=\"_ _19\"> </span>y <span class=\"_ _15\"> </span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>registrar\u00e1n <span class=\"_ _19\"> </span>en resultados <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>tro <span class=\"_ _0\"></span>resultad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>global. <span class=\"_ _0\"></span>Para <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>versiones <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>inst<span class=\"_ _0\"></span>rumentos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que no <span class=\"_ _19\"> </span>se <span class=\"_ _1c\"> </span>mantienen <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _19\"> </span>n<span class=\"_ _0\"></span>egociaci\u00f3n, <span class=\"_ _1c\"> </span>esto <span class=\"_ _19\"> </span>depend<span class=\"_ _0\"></span>er\u00e1 <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>el <span class=\"_ _1c\"> </span>Grupo <span class=\"_ _1c\"> </span>realiz\u00f3 <span class=\"_ _19\"> </span>un<span class=\"_ _0\"></span>a <span class=\"_ _19\"> </span>elecci\u00f3n<span class=\"_ _0\"></span> irrevocable <span class=\"_ _22\"> </span>en <span class=\"_ _12\"> </span>el <span class=\"_ _12\"> </span>momen<span class=\"_ _0\"></span>to <span class=\"_ _22\"> </span>del <span class=\"_ _12\"> </span>reconocimiento <span class=\"_ _12\"> </span>inicial <span class=\"_ _22\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _22\"> </span>contabiliz<span class=\"_ _0\"></span>ar <span class=\"_ _22\"> </span>la <span class=\"_ _12\"> </span>inversi\u00f3n <span class=\"_ _12\"> </span>en patrimonio a valor razon<span class=\"_ _0\"></span>able con cambio<span class=\"_ _0\"></span>s en otro resultado glob<span class=\"_ _0\"></span>al.<span class=\"_ _0\"></span> El  Grupo  r<span class=\"_ _0\"></span>eclasifica  las <span class=\"_ _17\"> </span>inversiones <span class=\"_ _17\"> </span>en  deuda <span class=\"_ _17\"> </span>cuando <span class=\"_ _17\"> </span>y  solo  cuando <span class=\"_ _17\"> </span>cambia  s<span class=\"_ _0\"></span>u  modelo<span class=\"_ _0\"></span>  de negocio para gestionar<span class=\"_ _0\"></span> esos activos<span class=\"_ _3c\"> </span>2.1<span class=\"ls0\">1.2  <span class=\"_ _15\"> </span>Reconocimiento y baj<span class=\"_ _0\"></span>a en cuentas<span class=\"_ _0\"></span> </span>Las <span class=\"_ _17\"> </span>compras <span class=\"_ _17\"> </span>y <span class=\"_ _15\"> </span>ventas <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>nvencionales <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>activos <span class=\"_ _15\"> </span>financieros <span class=\"_ _17\"> </span>se <span class=\"_ _15\"> </span>reconocen <span class=\"_ _15\"> </span>en <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>fecha <span class=\"_ _15\"> </span>de negociaci\u00f3n, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e el <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>comp<span class=\"_ _0\"></span>romete <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>comp<span class=\"_ _0\"></span>rar o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vender <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>activo. <span class=\"_ _0\"></span>Los<span class=\"_ _0\"></span> activos <span class=\"_ _0\"></span>financi<span class=\"_ _0\"></span>eros <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>baja <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>cuentas <span class=\"_ _16\"></span>cuando <span class=\"_ _16\"></span>expiran <span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>ceden <span class=\"_ _16\"></span>los <span class=\"_ _0\"></span>derec<span class=\"_ _0\"></span>hos <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>recibir flujos <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>efectivo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _3\"></span>activos <span class=\"_ _2\"></span>financieros<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _2\"></span>ha <span class=\"_ _3\"></span>transferido <span class=\"_ _2\"></span>susta<span class=\"_ _0\"></span>ncialmente <span class=\"_ _2\"></span>tod<span class=\"_ _0\"></span>os los riesgos y beneficios<span class=\"_ _0\"></span> inherentes a la<span class=\"_ _0\"></span> propiedad<span class=\"_ _3c\"> </span>.<span class=\"_ _3c\"> </span><span class=\"_ _0\"></span><span class=\"ff2\"> </span>2.1<span class=\"ls0\">1.3  <span class=\"_ _15\"> </span>Valoraci\u00f3n </span>En  el <span class=\"_ _17\"> </span>momento <span class=\"_ _17\"> </span>de  recon<span class=\"_ _0\"></span>ocimiento  in<span class=\"_ _0\"></span>icial,  el  G<span class=\"_ _0\"></span>rupo <span class=\"_ _17\"> </span>valora  un <span class=\"_ _17\"> </span>activo <span class=\"_ _17\"> </span>financiero  a <span class=\"_ _17\"> </span>su  valo<span class=\"_ _0\"></span>r razonable <span class=\"_ _0\"></span>m\u00e1s,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>financiero <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ea <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cambio<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>en resultados <span class=\"_ _1a\"> </span>(VRR), <span class=\"_ _1a\"> </span>los <span class=\"_ _12\"> </span>co<span class=\"_ _0\"></span>stes <span class=\"_ _1a\"> </span>de <span class=\"_ _12\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>transacci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _12\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _12\"> </span>sean<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>directament<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>atribuib<span class=\"_ _0\"></span>les <span class=\"_ _1a\"> </span>a <span class=\"_ _12\"> </span>la adquisici\u00f3n <span class=\"_ _10\"> </span>del <span class=\"_ _1b\"> </span>activo <span class=\"_ _10\"> </span>financiero. <span class=\"_ _1b\"> </span>Los <span class=\"_ _10\"> </span>costes <span class=\"_ _1b\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1b\"> </span>la <span class=\"_ _10\"> </span>transacci\u00f3n <span class=\"_ _10\"> </span>de <span class=\"_ _1b\"> </span>act<span class=\"_ _0\"></span>ivos <span class=\"_ _1b\"> </span>fin<span class=\"_ _0\"></span>ancieros registrados <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>valor <span class=\"_ _1c\"> </span>razo<span class=\"_ _0\"></span>nable <span class=\"_ _19\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>cambios <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>resultados<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>se <span class=\"_ _1c\"> </span>reconoc<span class=\"_ _0\"></span>en <span class=\"_ _1c\"> </span>como <span class=\"_ _1c\"> </span>gastos <span class=\"_ _1c\"> </span>en resultados. Los <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _16\"></span>financieros <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>derivados <span class=\"_ _16\"></span>impl\u00edcitos <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span>sideran <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>tot<span class=\"_ _0\"></span>alidad <span class=\"_ _16\"></span>al <span class=\"_ _2\"></span>dete<span class=\"_ _0\"></span>rminar <span class=\"_ _16\"></span>si sus flujos de efectiv<span class=\"_ _0\"></span>o son \u00fanicamente el pago d<span class=\"_ _0\"></span>e principal e interese<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span> Instrumentos de deuda<span class=\"_ _0\"></span> La <span class=\"_ _4\"> </span>valoraci\u00f3n <span class=\"_ _4\"> </span>poste<span class=\"_ _0\"></span>rior <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>instrum<span class=\"_ _0\"></span>entos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>deuda <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>epende <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>modelo<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>negocio <span class=\"_ _4\"> </span>del Grupo <span class=\"_ _16\"></span>para <span class=\"_ _16\"></span>gestionar <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>activo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>aracter\u00edsticas <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>flujos <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>efectiv<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>activo. <span class=\"_ _16\"></span>Hay tres categor\u00edas de valor<span class=\"_ _0\"></span>aci\u00f3n en las que el Gr<span class=\"_ _0\"></span>upo clasifica sus instrumento<span class=\"_ _0\"></span>s de deuda:<span class=\"_ _16\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">Cost<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>amortizado: <span class=\"_ _4\"> </span>Los <span class=\"_ _3\"> </span>activos <span class=\"_ _4\"> </span>que <span class=\"_ _3\"></span>se <span class=\"_ _3\"> </span>mantien<span class=\"_ _0\"></span>en <span class=\"_ _3\"> </span>para <span class=\"_ _4\"> </span>el <span class=\"_ _3\"></span>cobro <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>flujos <span class=\"_ _3\"></span>de <span class=\"_ _4\"> </span>efectivo </span></span>contractuales  cuando <span class=\"_ _4\"> </span>esos  flujos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>efectivo  representan <span class=\"_ _4\"> </span>s\u00f3lo <span class=\"_ _4\"> </span>pagos  de <span class=\"_ _4\"> </span>principal  e intereses <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>valoran <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>coste <span class=\"_ _3\"> </span>amortiz<span class=\"_ _0\"></span>ado. <span class=\"_ _3\"> </span>Los <span class=\"_ _3\"> </span>ingresos <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>intereses <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>estos <span class=\"_ _3\"></span>activos financieros <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>cluyen <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>ingresos <span class=\"_ _2\"></span>financi<span class=\"_ _0\"></span>eros <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>m\u00e9todo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tipo<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de inter\u00e9s  efectivo.  Cualquier  ganancia  o  p\u00e9rdida  que  surja  cuando  se  den  de <span class=\"_ _4\"> </span>baja  se reconoce <span class=\"_ _16\"></span>directamente <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>resultado <span class=\"_ _16\"></span>del <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>presenta <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>ras <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _16\"></span>/ (p\u00e9rdidas) <span class=\"_ _2\"></span>junto <span class=\"_ _3\"></span>con <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>ganancias <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>iferencias <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>cambio. <span class=\"_ _2\"></span>Las <span class=\"_ _2\"></span>p\u00e9rdidas por <span class=\"_ _17\"> </span>deterioro <span class=\"_ _15\"> </span>del <span class=\"_ _17\"> </span>valor <span class=\"_ _15\"> </span>se <span class=\"_ _17\"> </span>presentan <span class=\"_ _17\"> </span>com<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>una <span class=\"_ _15\"> </span>partida <span class=\"_ _17\"> </span>sep<span class=\"_ _0\"></span>arada <span class=\"_ _17\"> </span>en <span class=\"_ _15\"> </span>el <span class=\"_ _17\"> </span>estado <span class=\"_ _15\"> </span>de resultados. \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">Valor <span class=\"_ _3\"> </span>razonable <span class=\"_ _3\"> </span>con <span class=\"_ _3\"></span>cambios <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>otro <span class=\"_ _3\"> </span>resultado <span class=\"_ _3\"></span>global: <span class=\"_ _3\"></span>Los <span class=\"_ _2\"></span>activos <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>mantienen<span class=\"_ _0\"></span> </span></span>para <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>cobro <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>flujos <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ectivo <span class=\"_ _16\"></span>contractuales <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>para <span class=\"_ _16\"></span>vender <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>ancieros, cuando  los  flujos  de  efectiv<span class=\"_ _0\"></span>o  de  los  activos  representan  s\u00f3lo  pagos  d<span class=\"_ _0\"></span>e  principal  e intereses, <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>valoran <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>valor <span class=\"_ _17\"> </span>razonable <span class=\"_ _15\"> </span>con <span class=\"_ _17\"> </span>cambios <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>otro <span class=\"_ _17\"> </span>resultado <span class=\"_ _17\"> </span>gl<span class=\"_ _0\"></span>obal. <span class=\"_ _17\"> </span>Los movimientos <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>libros <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>llevan <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>tro <span class=\"_ _16\"></span>resultado <span class=\"_ _16\"></span>global, <span class=\"_ _0\"></span>exc<span class=\"_ _0\"></span>epto <span class=\"_ _16\"></span>para <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> reconocimiento <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>ganan<span class=\"_ _0\"></span>cias <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _3\"> </span>del <span class=\"_ _4\"> </span>valor, <span class=\"_ _3\"> </span>ingresos <span class=\"_ _4\"> </span>ordinarios por <span class=\"_ _3\"></span>intereses <span class=\"_ _2\"></span>y <span class=\"_ _3\"> </span>ganancias<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _3\"></span>por <span class=\"_ _2\"></span>difer<span class=\"_ _0\"></span>encias <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>cambio<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>reconocen <span class=\"_ _2\"></span>en resultados. <span class=\"_ _0\"></span>Cu<span class=\"_ _0\"></span>ando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>financiero <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>aja <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>entas, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>gan<span class=\"_ _0\"></span>ancia <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00e9rdida acumulada <span class=\"_ _1c\"> </span>previamente<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>reconocida <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>otro <span class=\"_ _1c\"> </span>resu<span class=\"_ _0\"></span>ltado <span class=\"_ _1c\"> </span>global <span class=\"_ _1c\"> </span>se <span class=\"_ _1c\"> </span>reclasifica<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>desde<span class=\"_ _0\"></span> patrimonio neto<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>resultados y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce en o<span class=\"_ _0\"></span>tras g<span class=\"_ _0\"></span>anancias/(p\u00e9rdidas). <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>ingresos por <span class=\"_ _15\"> </span>inter<span class=\"_ _0\"></span>eses <span class=\"_ _15\"> </span>de <span class=\"_ _19\"> </span>estos <span class=\"_ _19\"> </span>activos <span class=\"_ _19\"> </span>financieros <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>incluyen <span class=\"_ _19\"> </span>en <span class=\"_ _15\"> </span>ing<span class=\"_ _0\"></span>resos <span class=\"_ _19\"> </span>financieros <span class=\"_ _19\"> </span>de acuerdo  con<span class=\"_ _0\"></span>  el <span class=\"_ _17\"> </span>m\u00e9todo <span class=\"_ _17\"> </span>del  t<span class=\"_ _0\"></span>ipo  d<span class=\"_ _0\"></span>e  inter\u00e9s <span class=\"_ _17\"> </span>efectivo<span class=\"_ _0\"></span>.  Las  g<span class=\"_ _0\"></span>anancias <span class=\"_ _17\"> </span>y  p<span class=\"_ _0\"></span>\u00e9rdidas  p<span class=\"_ _0\"></span>or diferencias <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>cambio<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>presentan<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>o<span class=\"_ _0\"></span>tras <span class=\"_ _17\"> </span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _17\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _17\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>el <span class=\"_ _15\"> </span>gasto <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>or deterioro del valor se p<span class=\"_ _0\"></span>resenta como una pa<span class=\"_ _0\"></span>rtida separada en el estado d<span class=\"_ _0\"></span>e resultados.<span class=\"_ _3c\"> </span>\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">Valor <span class=\"_ _0\"></span>razonable<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>cambio<span class=\"_ _0\"></span>s en <span class=\"_ _0\"></span>resultados: <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>os que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>cumplen <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>para </span></span>a <span class=\"_ _2\"></span>coste <span class=\"_ _3\"></span>amortizado <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>para <span class=\"_ _3\"></span>a <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _2\"></span>razon<span class=\"_ _0\"></span>able <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ambios <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>otro <span class=\"_ _2\"></span>resultado<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>glob<span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>se reconocen <span class=\"_ _0\"></span>a valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con c<span class=\"_ _0\"></span>ambios <span class=\"_ _0\"></span>en resulta<span class=\"_ _0\"></span>dos. Una g<span class=\"_ _0\"></span>anancia o<span class=\"_ _0\"></span> una <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>en una  inversi\u00f3n <span class=\"_ _17\"> </span>en  deuda <span class=\"_ _17\"> </span>que  se <span class=\"_ _17\"> </span>reconozca <span class=\"_ _17\"> </span>con  posterio<span class=\"_ _0\"></span>ridad  a  valo<span class=\"_ _0\"></span>r  razonable  con<span class=\"_ _0\"></span> cambios <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>resultados <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>reconoce<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>resultados <span class=\"_ _3\"> </span>y <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>presenta <span class=\"_ _3\"></span>neta <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>est<span class=\"_ _0\"></span>ado <span class=\"_ _2\"></span>de resultados dentro de ot<span class=\"_ _0\"></span>ras ganancias / (p\u00e9rdidas<span class=\"_ _0\"></span>) en el ejercicio en que su<span class=\"_ _0\"></span>rge.<span class=\"_ _16\"></span> Instrumentos de patri<span class=\"_ _0\"></span>monio neto<span class=\"_ _0\"></span> El <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"></span>valora <span class=\"_ _3\"> </span>posterior<span class=\"_ _0\"></span>mente <span class=\"_ _3\"></span>todas <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>inversiones <span class=\"_ _4\"> </span>en <span class=\"_ _2\"></span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>neto <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>valor <span class=\"_ _3\"> </span>razonable.<span class=\"_ _0\"></span> Cuando <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>direcci\u00f3n <span class=\"_ _3\"> </span>del <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"> </span>ha <span class=\"_ _3\"> </span>optado <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>presentar <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>ganancias<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _3\"> </span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>valor razonable <span class=\"_ _1d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1d\"> </span>las <span class=\"_ _1d\"> </span>inv<span class=\"_ _0\"></span>ersiones <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _1d\"> </span>n<span class=\"_ _0\"></span>eto <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>otro<span class=\"_ _0\"></span> <span class=\"_ _1d\"> </span>resultado <span class=\"_ _1d\"> </span>g<span class=\"_ _0\"></span>lobal, <span class=\"_ _1d\"> </span>no <span class=\"_ _23\"> </span>hay reclasificaci\u00f3n <span class=\"_ _1c\"> </span>posterio<span class=\"_ _0\"></span>r <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>gananci<span class=\"_ _0\"></span>as <span class=\"_ _1c\"> </span>y <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>valor <span class=\"_ _1c\"> </span>razonab<span class=\"_ _0\"></span>le <span class=\"_ _19\"> </span>a <span class=\"_ _1c\"> </span>resultado<span class=\"_ _0\"></span>s siguiendo  a <span class=\"_ _4\"> </span>la  baja  en  cuentas  de <span class=\"_ _4\"> </span>la  inversi\u00f3n.  Los  dividendos  de <span class=\"_ _4\"> </span>tales  inversiones  siguen reconoci\u00e9ndose <span class=\"_ _17\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>resultado <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _17\"> </span>ejercicio<span class=\"_ _0\"></span>  co<span class=\"_ _0\"></span>mo <span class=\"_ _17\"> </span>otros <span class=\"_ _17\"> </span>in<span class=\"_ _0\"></span>gresos <span class=\"_ _17\"> </span>cuando<span class=\"_ _0\"></span>  se<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>establece <span class=\"_ _15\"> </span>el derecho de la sociedad a<span class=\"_ _0\"></span> recibir los pagos.<span class=\"_ _0\"></span> Los <span class=\"_ _4\"> </span>cambios <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>razonable <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>activos <span class=\"_ _4\"> </span>finan<span class=\"_ _0\"></span>cieros <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _4\"> </span>razonable <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>cambio<span class=\"_ _0\"></span>s <span class=\"_ _4\"> </span>en resultados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n o<span class=\"_ _0\"></span>tras g<span class=\"_ _0\"></span>anancias <span class=\"_ _0\"></span>/ <span class=\"_ _0\"></span>(p\u00e9rdi<span class=\"_ _0\"></span>das) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>result<span class=\"_ _0\"></span>ados c<span class=\"_ _0\"></span>uando s<span class=\"_ _0\"></span>ea aplicable. <span class=\"_ _0\"></span>Las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>deterioro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(y <span class=\"_ _0\"></span>reversiones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el valor) <span class=\"_ _16\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>versiones <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>neto<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>valorad<span class=\"_ _0\"></span>as <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>cambio<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>en <span class=\"_ _2\"></span>ot<span class=\"_ _0\"></span>ro resultado global no se pr<span class=\"_ _0\"></span>esentan separadam<span class=\"_ _0\"></span>ente de otros cambio<span class=\"_ _0\"></span>s en el valor razonabl<span class=\"_ _0\"></span>e.<span class=\"_ _16\"></span> 2.1<span class=\"ls0\">1.4 <span class=\"_ _10\"> </span>Deterioro de v<span class=\"_ _0\"></span>alor </span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _3\"></span>eval\u00faa <span class=\"_ _2\"></span>sob<span class=\"_ _0\"></span>re <span class=\"_ _2\"></span>una <span class=\"_ _3\"></span>base <span class=\"_ _2\"></span>prospe<span class=\"_ _0\"></span>ctiva <span class=\"_ _2\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>cr\u00e9dito <span class=\"_ _2\"></span>espe<span class=\"_ _0\"></span>radas <span class=\"_ _2\"></span>aso<span class=\"_ _0\"></span>ciadas <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> sus <span class=\"_ _3\"></span>activos <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>coste <span class=\"_ _2\"></span>amo<span class=\"_ _0\"></span>rtizado <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _3\"></span>razonable <span class=\"_ _3\"></span>con <span class=\"_ _2\"></span>ca<span class=\"_ _0\"></span>mbios <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>otro<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>resultado <span class=\"_ _3\"></span>global. <span class=\"_ _2\"></span>La metodolog\u00eda <span class=\"_ _1c\"> </span>aplicad<span class=\"_ _0\"></span>a <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _19\"> </span>depend<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _1c\"> </span>habido <span class=\"_ _1c\"> </span>un <span class=\"_ _1c\"> </span>increment<span class=\"_ _0\"></span>o significativo en el riesg<span class=\"_ _0\"></span>o de cr\u00e9dito.<span class=\"_ _0\"></span> Para <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>erciales <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cob<span class=\"_ _0\"></span>rar, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>apli<span class=\"_ _0\"></span>ca <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>enfoque <span class=\"_ _0\"></span>simplific<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>permitido <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> NIIF <span class=\"_ _1c\"> </span>9<span class=\"_ _0\"></span>, <span class=\"_ _1c\"> </span>que <span class=\"_ _22\"> </span>exige <span class=\"_ _22\"> </span>que <span class=\"_ _22\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _1c\"> </span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _1c\"> </span>esp<span class=\"_ _0\"></span>eradas <span class=\"_ _1c\"> </span>d<span class=\"_ _0\"></span>urante <span class=\"_ _1c\"> </span>su<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>vida <span class=\"_ _22\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>recon<span class=\"_ _0\"></span>ozcan <span class=\"_ _1c\"> </span>d<span class=\"_ _0\"></span>esde <span class=\"_ _1c\"> </span>el reconocimiento inicial<span class=\"_ _0\"></span> de las cuentas a cobr<span class=\"_ _0\"></span>ar<span class=\"_ _3c\"> </span>.<span class=\"_ _0\"></span>  <span class=\"_ _19\"> </span><span class=\"ff3\">Existencias </span>Las <span class=\"_ _0\"></span>exist<span class=\"_ _0\"></span>encias <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>valoran<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>su <span class=\"_ _16\"></span>coste <span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>realiz<span class=\"_ _0\"></span>able, <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>menor <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>los <span class=\"_ _0\"></span>dos.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>El <span class=\"_ _16\"></span>coste se determin<span class=\"_ _0\"></span>a por el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>del precio medio<span class=\"_ _0\"></span> ponderado<span class=\"_ _0\"></span>. El coste d<span class=\"_ _0\"></span>e los p<span class=\"_ _0\"></span>roductos t<span class=\"_ _0\"></span>erminados y <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>productos <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>urso <span class=\"_ _0\"></span>incluye <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _16\"></span>costes <span class=\"_ _16\"></span><span class=\"lsf\">de</span> <span class=\"_ _0\"></span>las <span class=\"_ _16\"></span>materias <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rimas, <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>mano <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>obra <span class=\"_ _0\"></span>dir<span class=\"_ _0\"></span>ecta, otros <span class=\"_ _2\"></span>cost<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>dire<span class=\"_ _0\"></span>ctos <span class=\"_ _2\"></span>y <span class=\"_ _3\"></span>gastos <span class=\"_ _2\"></span>generales<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>fabricaci\u00f3n <span class=\"_ _3\"></span>(basados <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _3\"></span>capacidad <span class=\"_ _2\"></span>ope<span class=\"_ _0\"></span>rativa normal), <span class=\"_ _0\"></span>pero <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>incluye <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>reses. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>eto <span class=\"_ _0\"></span>realizable <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>precio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>enta estimado en el curso no<span class=\"_ _0\"></span>rmal del negocio, m<span class=\"_ _0\"></span>enos los costes vari<span class=\"_ _0\"></span>ables de venta aplicabl<span class=\"_ _0\"></span>es.<span class=\"_ _16\"></span> Los <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>roductos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>agr\u00ed<span class=\"_ _0\"></span>colas <span class=\"_ _16\"></span>incluidos <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>este <span class=\"_ _16\"></span>ep\u00edg<span class=\"_ _0\"></span>rafe <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>encuentran <span class=\"_ _16\"></span>valorados <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>valor <span class=\"_ _16\"></span>razonabl<span class=\"_ _0\"></span>e<span class=\"_ _16\"></span><span class=\"ls1a\">, </span>tal y como establ<span class=\"_ _0\"></span>ece la NIC <span class=\"ls7\">41<span class=\"_ _0\"></span></span> Agricultura. Cuentas a cobrar<span class=\"_ _0\"></span> y otros activ<span class=\"_ _0\"></span>os corrientes <span class=\"_ _0\"></span> Cuentas <span class=\"_ _15\"> </span>comerciales<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>c<span class=\"_ _0\"></span>obrar <span class=\"_ _17\"> </span>so<span class=\"_ _0\"></span>n <span class=\"_ _17\"> </span>imp<span class=\"_ _0\"></span>ortes <span class=\"_ _15\"> </span>debid<span class=\"_ _0\"></span>os <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _15\"> </span>clientes <span class=\"_ _15\"> </span>por <span class=\"_ _15\"> </span>ventas <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>bien<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>o<span class=\"_ _0\"></span> servicios <span class=\"_ _3\"></span>realizadas <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>curso <span class=\"_ _3\"></span>normal <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _3\"> </span>explotaci\u00f3n. <span class=\"_ _3\"></span>Si <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>espera <span class=\"_ _2\"></span>cobrar<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>deuda <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>un a\u00f1o o m<span class=\"_ _0\"></span>enos (o<span class=\"_ _0\"></span> en <span class=\"_ _0\"></span>el ciclo <span class=\"_ _0\"></span>normal d<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>explotaci\u00f3n, <span class=\"_ _0\"></span>si est<span class=\"_ _0\"></span>e fuera <span class=\"_ _0\"></span>m\u00e1s la<span class=\"_ _0\"></span>rgo), se <span class=\"_ _0\"></span>clasifican <span class=\"_ _0\"></span>como activos corrientes. En<span class=\"_ _0\"></span> caso contrario, se present<span class=\"_ _0\"></span>an como activos no<span class=\"_ _0\"></span> corrientes.<span class=\"_ _16\"></span> Los <span class=\"_ _2\"></span>dep\u00f3<span class=\"_ _0\"></span>sitos <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>entidades <span class=\"_ _2\"></span>financi<span class=\"_ _0\"></span>eras <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>ven<span class=\"_ _0\"></span>cimiento <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>uperior <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>90 <span class=\"_ _2\"></span>d\u00edas <span class=\"_ _3\"></span>e <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>ferior <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>12 meses son incluidos <span class=\"_ _0\"></span>en est<span class=\"_ _0\"></span>a categor\u00eda como activos c<span class=\"_ _0\"></span>orrientes.<span class=\"_ _0\"></span> Las <span class=\"_ _1a\"> </span>cuentas <span class=\"_ _1a\"> </span>comercial<span class=\"_ _0\"></span>es <span class=\"_ _1a\"> </span>a <span class=\"_ _1a\"> </span>cobrar <span class=\"_ _1a\"> </span>se <span class=\"_ _1a\"> </span>recon<span class=\"_ _0\"></span>ocen <span class=\"_ _1a\"> </span>inicialmente <span class=\"_ _1a\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _12\"> </span>su <span class=\"_ _1a\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _1a\"> </span>razonable <span class=\"_ _1a\"> </span>y posteriormente <span class=\"_ _19\"> </span>por <span class=\"_ _19\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _15\"> </span>c<span class=\"_ _0\"></span>oste <span class=\"_ _19\"> </span>amortizado <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>ac<span class=\"_ _0\"></span>uerdo <span class=\"_ _19\"> </span>con <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>m\u00e9tod<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _19\"> </span>tipo <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>inter\u00e9s efectivo, menos la prov<span class=\"_ _0\"></span>isi\u00f3n por p\u00e9rdidas<span class=\"_ _0\"></span> por deterioro del valor.<span class=\"_ _16\"></span> Efectivo y equivalentes<span class=\"_ _0\"></span> al efectivo<span class=\"_ _0\"></span> El <span class=\"_ _2\"></span>efectivo <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>equiv<span class=\"_ _0\"></span>alentes <span class=\"_ _2\"></span>al <span class=\"_ _3\"></span>efectivo <span class=\"_ _2\"></span>incluyen <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>efectivo<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>caja, <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>dep\u00f3<span class=\"_ _0\"></span>sitos <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>vista <span class=\"_ _3\"></span>en entidades  de  cr\u00e9dito, <span class=\"_ _4\"> </span>otras  inversiones  a <span class=\"_ _4\"> </span>corto  plazo  de <span class=\"_ _4\"> </span>g<span class=\"_ _0\"></span>ran <span class=\"_ _4\"> </span>liquid<span class=\"_ _0\"></span>ez  con  u<span class=\"_ _1\"></span>n  vencimiento original <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>tres <span class=\"_ _3\"></span>meses <span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>menos <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>escubiertos <span class=\"_ _3\"></span>bancarios. <span class=\"_ _2\"></span>En <span class=\"_ _3\"> </span>el <span class=\"_ _2\"></span>balanc<span class=\"_ _0\"></span>e, <span class=\"_ _2\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>descubie<span class=\"_ _0\"></span>rtos bancarios se clasific<span class=\"_ _0\"></span>an como recursos ajenos<span class=\"_ _0\"></span> en el pasivo cor<span class=\"_ _0\"></span>riente.<span class=\"_ _0\"></span>  <span class=\"_ _19\"> </span><span class=\"ff3\">Activos no corrientes m<span class=\"_ _0\"></span>antenidos para la venta<span class=\"_ _16\"></span> </span>El <span class=\"_ _16\"></span>Grupo <span class=\"_ _16\"></span>clasi<span class=\"_ _0\"></span>fica <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>activ<span class=\"_ _0\"></span>os <span class=\"_ _16\"></span>no <span class=\"_ _16\"></span>corri<span class=\"_ _0\"></span>entes <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>rupos <span class=\"_ _16\"></span>enajenables<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>como <span class=\"_ _16\"></span>ma<span class=\"_ _0\"></span>ntenidos <span class=\"_ _16\"></span>para <span class=\"_ _16\"></span>la venta <span class=\"_ _15\"> </span>si <span class=\"_ _19\"> </span>determina <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>su <span class=\"_ _15\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _15\"> </span>contable<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>se <span class=\"_ _19\"> </span>recuperar\u00e1 <span class=\"_ _19\"> </span>principalmente<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>a <span class=\"_ _19\"> </span>trav\u00e9s <span class=\"_ _19\"> </span>de <span class=\"_ _15\"> </span>una<span class=\"_ _0\"></span> operaci\u00f3n de venta y no m<span class=\"_ _0\"></span>ediante su uso con<span class=\"_ _0\"></span>tinuado. <span class=\"_ _0\"></span> Los <span class=\"_ _2\"></span>activos <span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>rrientes <span class=\"_ _2\"></span>y <span class=\"_ _3\"></span>los <span class=\"_ _2\"></span>grupos <span class=\"_ _3\"></span>enajenables <span class=\"_ _3\"></span>as\u00ed <span class=\"_ _2\"></span>clasificados <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>valoran<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>al <span class=\"_ _3\"></span>menor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>u valor <span class=\"_ _16\"></span>contable <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>su <span class=\"_ _16\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>razonable <span class=\"_ _16\"></span>menos <span class=\"_ _16\"></span>costes <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>venta, <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>presentan <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>eparadamente <span class=\"_ _16\"></span>en el <span class=\"_ _17\"> </span>est<span class=\"_ _0\"></span>ado <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>sit<span class=\"_ _0\"></span>uaci\u00f3n <span class=\"_ _15\"> </span>financie<span class=\"_ _0\"></span>ra <span class=\"_ _17\"> </span>con<span class=\"_ _0\"></span>solidado, <span class=\"_ _15\"> </span>como <span class=\"_ _15\"> </span>partidas<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>rrientes, <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>los <span class=\"_ _15\"> </span>ep\u00edgrafes 'Activos <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>rientes <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>grupos <span class=\"_ _0\"></span>enajen<span class=\"_ _0\"></span>ables <span class=\"_ _0\"></span>manteni<span class=\"_ _0\"></span>dos <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a v<span class=\"_ _0\"></span>enta <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>'Pasivos <span class=\"_ _0\"></span>asoci<span class=\"_ _0\"></span>ados <span class=\"_ _0\"></span>con activos <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>corrientes <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>rupos <span class=\"_ _0\"></span>enajenables <span class=\"_ _0\"></span>mant<span class=\"_ _0\"></span>enidos <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vent<span class=\"_ _0\"></span>a'. E<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _0\"></span>mate<span class=\"_ _0\"></span>rial y <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>intangibles <span class=\"_ _16\"></span>(incl<span class=\"_ _0\"></span>uidos <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>activ<span class=\"_ _0\"></span>os <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>derechos<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>uso) <span class=\"_ _16\"></span>dejan <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>amortizarse <span class=\"_ _2\"></span>una <span class=\"_ _16\"></span>vez <span class=\"_ _16\"></span>son<span class=\"_ _0\"></span> clasificados como m<span class=\"_ _0\"></span>antenidos para la vent<span class=\"_ _0\"></span>a.  Los <span class=\"_ _2\"></span>criterios <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _2\"></span>esta <span class=\"_ _2\"></span>cla<span class=\"_ _0\"></span>sificaci\u00f3n <span class=\"_ _2\"></span>s\u00f3lo<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>consideran <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>umplidos <span class=\"_ _2\"></span>cuand<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>etermina que la venta es altamente<span class=\"_ _0\"></span> probable: <span class=\"_ _0\"></span> La <span class=\"_ _1c\"> </span>direcci\u00f3n <span class=\"_ _22\"> </span>est\u00e1 <span class=\"_ _22\"> </span>comprometid<span class=\"_ _0\"></span>a <span class=\"_ _1c\"> </span>con <span class=\"_ _22\"> </span>la <span class=\"_ _1c\"> </span>decisi\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>de <span class=\"_ _22\"> </span>vender <span class=\"_ _1c\"> </span>y <span class=\"_ _22\"> </span>todas <span class=\"_ _1c\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _1c\"> </span>acciones<span class=\"_ _0\"></span> necesarias <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>completar <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>venta <span class=\"_ _3\"></span>indican <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>poco <span class=\"_ _3\"></span>probable <span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>produzcan <span class=\"_ _3\"></span>cambios significativos a la decisi\u00f3n<span class=\"_ _0\"></span> o que esta se canc<span class=\"_ _0\"></span>ele. <span class=\"_ _0\"></span> Adem\u00e1s, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>activo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>enajenable <span class=\"_ _16\"></span>est\u00e1 <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>condicio<span class=\"_ _0\"></span>nes <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>mediata <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su actual <span class=\"_ _16\"></span>estad<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>(\u00fanicam<span class=\"_ _0\"></span>ente <span class=\"_ _16\"></span>sujeto <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>t\u00e9rmino<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>habituales <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>transacci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _16\"></span>se trate) <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>se <span class=\"_ _3\"> </span>espera <span class=\"_ _3\"> </span>que <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>venta <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>com<span class=\"_ _0\"></span>plete <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>pl<span class=\"_ _0\"></span>azo <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>un <span class=\"_ _2\"></span>a\u00f1o <span class=\"_ _3\"> </span>a <span class=\"_ _3\"></span>partir <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>fecha <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a clasificaci\u00f3n.<span class=\"_ _3c\"> </span>   <span class=\"_ _19\"> </span><span class=\"ff3\">Capital social </span>Las acciones ordinari<span class=\"_ _0\"></span>as se clasifican como<span class=\"_ _0\"></span> patrimonio neto.<span class=\"_ _0\"></span> Los <span class=\"_ _0\"></span>costes <span class=\"_ _16\"></span>incrementales<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>direct<span class=\"_ _0\"></span>amente <span class=\"_ _16\"></span>atribuibles <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>emisi\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nuevas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acciones <span class=\"_ _16\"></span>u <span class=\"_ _0\"></span>opcion<span class=\"_ _0\"></span>es se <span class=\"_ _2\"></span>presentan <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>eto <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>educci\u00f3n, <span class=\"_ _2\"></span>net<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>imp<span class=\"_ _0\"></span>ues<span class=\"_ _16\"></span>tos, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>gresos obtenidos. Cuando <span class=\"_ _3\"> </span>cu<span class=\"_ _0\"></span>alquier <span class=\"_ _3\"> </span>entidad<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _3\"> </span>adq<span class=\"_ _0\"></span>uiere <span class=\"_ _3\"> </span>acci<span class=\"_ _0\"></span>ones <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"> </span>Sociedad <span class=\"_ _4\"> </span>(acciones <span class=\"_ _3\"> </span>prop<span class=\"_ _0\"></span>ias), <span class=\"_ _3\"> </span>la contraprestaci\u00f3n <span class=\"_ _3\"> </span>pagada,<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>cluido <span class=\"_ _3\"></span>cualquier <span class=\"_ _3\"></span>coste <span class=\"_ _3\"></span>incremental <span class=\"_ _3\"></span>directamente <span class=\"_ _3\"> </span>atribuible <span class=\"_ _3\"> </span>(neto de <span class=\"_ _3\"></span>impuesto <span class=\"_ _2\"></span>sobr<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>las <span class=\"_ _3\"> </span>gan<span class=\"_ _0\"></span>ancias) <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>educe <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _3\"></span>atribuible <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _3\"> </span>accionistas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la Sociedad  hasta  su  cancelaci\u00f3n,  emisi\u00f3n  de  nuevo  o <span class=\"_ _4\"> </span>enajenaci\u00f3<span class=\"_ _0\"></span>n.  Cuando  estas  acciones  se venden <span class=\"_ _3\"> </span>o <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>vuelven <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>emitir <span class=\"_ _3\"> </span>poste<span class=\"_ _0\"></span>riormente, <span class=\"_ _3\"> </span>cualquier <span class=\"_ _3\"> </span>importe<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>recibido, <span class=\"_ _3\"></span>neto <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>cualquier coste increment<span class=\"_ _0\"></span>al de la<span class=\"_ _0\"></span> transacci\u00f3n<span class=\"_ _0\"></span> directament<span class=\"_ _0\"></span>e atribuibl<span class=\"_ _0\"></span>e y los <span class=\"_ _0\"></span>correspond<span class=\"_ _0\"></span>ientes efectos <span class=\"_ _0\"></span>del impuesto sobr<span class=\"_ _0\"></span>e las ganan<span class=\"_ _0\"></span>cias, se incl<span class=\"_ _0\"></span>uye en <span class=\"_ _0\"></span>el patri<span class=\"_ _0\"></span>monio neto <span class=\"_ _0\"></span>atribuible a l<span class=\"_ _0\"></span>os accionista<span class=\"_ _0\"></span>s de l<span class=\"_ _0\"></span>a Sociedad.  <span class=\"_ _19\"> </span><span class=\"ff3\">Subvenciones oficial<span class=\"_ _0\"></span>es </span>Las <span class=\"_ _0\"></span>subvenciones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gob<span class=\"_ _0\"></span>ierno <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>reconocen <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valor <span class=\"_ _16\"></span>razonable <span class=\"_ _0\"></span>cuando <span class=\"_ _16\"></span>hay <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>eguridad de que la subvenci\u00f3n se<span class=\"_ _0\"></span> cobrar\u00e1 y <span class=\"_ _0\"></span><span class=\"ls1b\">se</span> cumplir\u00e1 con todas las cond<span class=\"_ _0\"></span>iciones establecidas.<span class=\"_ _3c\"> </span><span class=\"_ _0\"></span><span class=\"ff2\"> </span>Las <span class=\"_ _16\"></span>subvenciones<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>oficiales <span class=\"_ _2\"></span>relacionadas <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>costes <span class=\"_ _16\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>difieren <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>reconocen<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>cuenta<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de resultados <span class=\"_ _3\"> </span>durante <span class=\"_ _4\"> </span>el <span class=\"_ _3\"></span>per\u00edodo <span class=\"_ _3\"> </span>necesario <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _3\"> </span>correlacion<span class=\"_ _0\"></span>arlas <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>los <span class=\"_ _4\"> </span>costes <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>pretenden compensar.<span class=\"_ _0\"></span> Las subv<span class=\"_ _0\"></span>enciones ofi<span class=\"_ _0\"></span>ciales <span class=\"_ _0\"></span>relacionadas <span class=\"_ _0\"></span>con l<span class=\"_ _0\"></span>a adq<span class=\"_ _0\"></span>uisici\u00f3n <span class=\"_ _0\"></span>de in<span class=\"_ _0\"></span>movilizado <span class=\"_ _0\"></span>material se <span class=\"_ _0\"></span>incluyen en <span class=\"_ _3\"></span>pasivos <span class=\"_ _3\"></span>no <span class=\"_ _3\"> </span>corrientes <span class=\"_ _3\"> </span>com<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>subvenciones <span class=\"_ _3\"> </span>oficiales <span class=\"_ _3\"> </span>dif<span class=\"_ _0\"></span>eridas <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>se <span class=\"_ _3\"> </span>abonan <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>cuent<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>de resultados sobre una b<span class=\"_ _0\"></span>ase lineal durante las vidas <span class=\"_ _0\"></span>esperadas de los co<span class=\"_ _0\"></span>rrespondientes activos.<span class=\"_ _16\"></span>  <span class=\"_ _19\"> </span><span class=\"ff3\">Cuentas comercial<span class=\"_ _0\"></span>es a pagar </span>Las <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _3\"></span>comerciales <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>paga<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>son<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>oblig<span class=\"_ _0\"></span>aciones <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ago <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>b<span class=\"_ _0\"></span>ienes <span class=\"_ _2\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span>rvicios <span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _3\"> </span>han adquirido <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _2\"></span>proveedores <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>urso <span class=\"_ _2\"></span>ordinario<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>explotaci\u00f3n.<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Las <span class=\"_ _2\"></span>cu<span class=\"_ _0\"></span>entas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>agar <span class=\"_ _2\"></span>se clasifican <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>pasivo <span class=\"_ _2\"></span>corriente <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>pagos <span class=\"_ _2\"></span>tienen <span class=\"_ _2\"></span>vencimiento <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>a\u00f1o <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>menos <span class=\"_ _2\"></span>(o <span class=\"_ _2\"></span>vencen en el <span class=\"_ _0\"></span>ciclo <span class=\"_ _0\"></span>normal <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>explotaci\u00f3n<span class=\"_ _0\"></span>, si <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>fuera <span class=\"_ _0\"></span>superior). <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>contrario, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>presentan <span class=\"_ _0\"></span>como pasivos no corrient<span class=\"_ _0\"></span>es. Las c<span class=\"_ _0\"></span>uentas <span class=\"_ _0\"></span>comerciales<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>agar s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>inicialmente<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> valor<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>posteriorment<span class=\"_ _0\"></span>e se valoran por su cost<span class=\"_ _0\"></span>e amortizado usando<span class=\"_ _0\"></span> el m\u00e9todo de tipo<span class=\"_ _0\"></span> de inter\u00e9s efecti<span class=\"_ _0\"></span>vo.<span class=\"_ _0\"></span>  <span class=\"_ _19\"> </span><span class=\"ff3\">Recursos ajenos<span class=\"_ _0\"></span> </span>Los <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ecursos <span class=\"_ _16\"></span>ajenos <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>reconocen, <span class=\"_ _16\"></span>inicialmente, <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>su <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _16\"></span>razonable, <span class=\"_ _16\"></span>netos <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>costes <span class=\"_ _16\"></span>en que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>haya <span class=\"_ _16\"></span>incurrido <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>transacci\u00f3n. <span class=\"_ _16\"></span>Posterio<span class=\"_ _0\"></span>rmente, <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>recursos <span class=\"_ _16\"></span>ajenos <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>valoran <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>su coste <span class=\"_ _1c\"> </span>amorti<span class=\"_ _0\"></span>zado; <span class=\"_ _1c\"> </span>cualquier <span class=\"_ _1c\"> </span>dif<span class=\"_ _0\"></span>erencia <span class=\"_ _1c\"> </span>entr<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>fond<span class=\"_ _0\"></span>os <span class=\"_ _1c\"> </span>obtenidos <span class=\"_ _22\"> </span>(netos <span class=\"_ _1c\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>cost<span class=\"_ _0\"></span>es necesarios <span class=\"_ _16\"></span>para <span class=\"_ _16\"></span>su <span class=\"_ _16\"></span>obtenci\u00f3<span class=\"_ _0\"></span>n) <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>valor <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>reembolso <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>reconoce<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>cuenta <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>resultados durante la vida de la d<span class=\"_ _0\"></span>euda de acuerdo con el m<span class=\"_ _0\"></span>\u00e9to<span class=\"_ _0\"></span>do del tipo de inte<span class=\"_ _0\"></span>r\u00e9s efectivo.<span class=\"_ _0\"></span> Las com<span class=\"_ _0\"></span>isiones <span class=\"_ _0\"></span>abonadas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por la<span class=\"_ _0\"></span> ob<span class=\"_ _0\"></span>tenci\u00f3n d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>l\u00edneas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoc<span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la transacci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>euda <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>empre <span class=\"_ _0\"></span>que <span class=\"_ _16\"></span>sea <span class=\"_ _0\"></span>probabl<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>vaya <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>dispo<span class=\"_ _0\"></span>ner <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>una <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>la totalidad <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>l\u00ednea. <span class=\"_ _19\"> </span>En<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>este <span class=\"_ _1c\"> </span>caso, <span class=\"_ _19\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _19\"> </span>comision<span class=\"_ _0\"></span>es <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>difi<span class=\"_ _0\"></span>eren <span class=\"_ _19\"> </span>hasta <span class=\"_ _1c\"> </span>que <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>roduce <span class=\"_ _19\"> </span>la disposici\u00f3n. <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>medida<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>prob<span class=\"_ _0\"></span>able <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>vaya <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>disponer <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>todo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la l\u00ednea de cr<span class=\"_ _0\"></span>\u00e9dito, la <span class=\"_ _0\"></span>comisi\u00f3n <span class=\"_ _0\"></span>se capitalizar\u00e1 <span class=\"_ _0\"></span>como un<span class=\"_ _0\"></span> pago ant<span class=\"_ _0\"></span>icipado por <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de liquide<span class=\"_ _0\"></span>z y se amortiza en el pe<span class=\"_ _0\"></span>riodo al que se refiere la dispon<span class=\"_ _0\"></span>ibilidad del cr\u00e9dito.<span class=\"_ _16\"></span> Los  recursos  ajenos  se <span class=\"_ _4\"> </span>cl<span class=\"_ _0\"></span>asifican  como  pasivos  corrientes  a  menos  que  el  Grupo  tenga  un<span class=\"_ _1\"></span> derecho <span class=\"_ _16\"></span>incond<span class=\"_ _0\"></span>icional <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>iferir <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _16\"></span>liquidaci\u00f3n <span class=\"_ _2\"></span>durante <span class=\"_ _16\"></span>al <span class=\"_ _2\"></span>menos <span class=\"_ _16\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _16\"></span>meses <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>espu\u00e9s <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>fecha del balance.<span class=\"_ _0\"></span>  <span class=\"_ _19\"> </span><span class=\"ff3\">Impuestos corrient<span class=\"_ _0\"></span>es y diferidos<span class=\"_ _0\"></span> </span>El <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>comp<span class=\"_ _0\"></span>rende <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>riente <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>difer<span class=\"_ _0\"></span>ido. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>impuesto se <span class=\"_ _4\"> </span>reconoce <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>cuenta <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>resultados, <span class=\"_ _4\"> </span>excepto <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>medida <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>que <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>refiera <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>artidas reconocidas <span class=\"_ _15\"> </span>dir<span class=\"_ _0\"></span>ectamente <span class=\"_ _19\"> </span>en <span class=\"_ _15\"> </span>el <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _15\"> </span>neto<span class=\"_ _0\"></span>. <span class=\"_ _15\"> </span>En <span class=\"_ _19\"> </span>este <span class=\"_ _15\"> </span>caso, <span class=\"_ _15\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>impuest<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>reconoc<span class=\"_ _0\"></span>e tambi\u00e9n en el patrimonio<span class=\"_ _0\"></span> neto.<span class=\"_ _0\"></span> El <span class=\"_ _0\"></span><span class=\"ls0\">gasto<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>impuesto <span class=\"_ _16\"></span>corriente <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>calcula <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>base <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>leyes <span class=\"_ _16\"></span>fisc<span class=\"_ _0\"></span>ales <span class=\"_ _16\"></span>aprobadas <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>unto <span class=\"_ _16\"></span>de </span>aprobarse a<span class=\"_ _0\"></span> la f<span class=\"_ _0\"></span>echa de <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>en los <span class=\"_ _0\"></span>pa\u00edses <span class=\"_ _0\"></span>en los <span class=\"_ _0\"></span>que op<span class=\"_ _0\"></span>eran sus<span class=\"_ _0\"></span> dependient<span class=\"_ _0\"></span>es y <span class=\"_ _0\"></span>asociadas y<span class=\"_ _0\"></span> generan <span class=\"_ _17\"> </span>r<span class=\"_ _0\"></span>esultados <span class=\"_ _15\"> </span>sujetos <span class=\"_ _15\"> </span>a <span class=\"_ _17\"> </span>imp<span class=\"_ _0\"></span>uestos. <span class=\"_ _15\"> </span>La <span class=\"_ _17\"> </span>dir<span class=\"_ _0\"></span>ecci\u00f3n <span class=\"_ _15\"> </span>eval\u00faa <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>eri\u00f3dicamen<span class=\"_ _0\"></span>te <span class=\"_ _17\"> </span>las <span class=\"_ _15\"> </span>posturas<span class=\"_ _0\"></span> tomadas <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>relaci\u00f3n <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>declaraciones<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>impuestos <span class=\"_ _16\"></span>respe<span class=\"_ _0\"></span>cto <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>situacion<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>la ley <span class=\"_ _17\"> </span>fiscal <span class=\"_ _15\"> </span>est\u00e1 <span class=\"_ _17\"> </span>sujet<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>i<span class=\"_ _0\"></span>nterpretaci\u00f3n, <span class=\"_ _15\"> </span>creando, <span class=\"_ _17\"> </span>en <span class=\"_ _15\"> </span>su <span class=\"_ _17\"> </span>caso, <span class=\"_ _15\"> </span>las <span class=\"_ _17\"> </span>prov<span class=\"_ _0\"></span>isiones <span class=\"_ _17\"> </span>necesari<span class=\"_ _0\"></span>as <span class=\"_ _17\"> </span>en funci\u00f3n de los importes q<span class=\"_ _0\"></span>ue se esperan paga<span class=\"_ _0\"></span>r a las autoridades <span class=\"_ _0\"></span>fiscales.<span class=\"_ _0\"></span> Los <span class=\"_ _1c\"> </span>impuestos<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>diferidos<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>se <span class=\"_ _22\"> </span>recono<span class=\"_ _0\"></span>cen, <span class=\"_ _1c\"> </span>de <span class=\"_ _22\"> </span>acuerdo<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>con <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _1c\"> </span>de <span class=\"_ _22\"> </span>pasivo, <span class=\"_ _22\"> </span>sobre <span class=\"_ _1c\"> </span>las diferencias  temporarias<span class=\"_ _0\"></span>  que  surgen  entre  las  bas<span class=\"_ _0\"></span>es  fiscales  de  los  activos<span class=\"_ _0\"></span>  y  pasivos  y  sus importes en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>en las c<span class=\"_ _0\"></span>uentas anuales<span class=\"_ _0\"></span> consolidadas. <span class=\"_ _0\"></span>Sin emba<span class=\"_ _0\"></span>rgo, si los<span class=\"_ _0\"></span> impuestos d<span class=\"_ _0\"></span>iferidos surgen <span class=\"_ _16\"></span>del <span class=\"_ _2\"></span>reconocimient<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>icial <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _16\"></span>pasiv<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _16\"></span>activo <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>transacci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _16\"></span>dist<span class=\"_ _0\"></span>inta <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>una combinaci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>negocios<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>el  mo<span class=\"_ _0\"></span>mento <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>transacci\u00f3n <span class=\"_ _17\"> </span>no <span class=\"_ _17\"> </span>afect<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>ni <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>resultado contable <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>ganancia <span class=\"_ _16\"></span>o <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdida <span class=\"_ _0\"></span>fisc<span class=\"_ _0\"></span>al, <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tabiliza. <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>impu<span class=\"_ _0\"></span>esto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iferido <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>det<span class=\"_ _0\"></span>ermina usando <span class=\"_ _0\"></span>tip<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>imposit<span class=\"_ _0\"></span>ivos <span class=\"_ _0\"></span>(y <span class=\"_ _16\"></span>leyes) <span class=\"_ _0\"></span>aprobado<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>punt<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aprob<span class=\"_ _0\"></span>arse <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _0\"></span>del <span class=\"_ _16\"></span>balance <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> que <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>espera <span class=\"_ _2\"></span>aplicar <span class=\"_ _3\"></span>cuando <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>correspond<span class=\"_ _0\"></span>iente <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>ctivo <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>impuesto <span class=\"_ _3\"></span>diferido <span class=\"_ _3\"></span>se <span class=\"_ _16\"></span>realice <span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>el pasivo por impuesto dif<span class=\"_ _0\"></span>erido se liquide<span class=\"_ _3c\"> </span>.<span class=\"_ _0\"></span> Los <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _16\"></span>impuestos <span class=\"_ _16\"></span>diferidos <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>reconocen <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>medida <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>es <span class=\"_ _16\"></span>probable <span class=\"_ _16\"></span>que <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aya <span class=\"_ _16\"></span>a disponerse <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>ben<span class=\"_ _0\"></span>eficios <span class=\"_ _22\"> </span>fisc<span class=\"_ _0\"></span>ales <span class=\"_ _12\"> </span>futuros <span class=\"_ _12\"> </span>con <span class=\"_ _12\"> </span>los <span class=\"_ _12\"> </span>que <span class=\"_ _22\"> </span>p<span class=\"_ _0\"></span>oder <span class=\"_ _22\"> </span>comp<span class=\"_ _0\"></span>ensar <span class=\"_ _22\"> </span>las <span class=\"_ _12\"> </span>difer<span class=\"_ _0\"></span>encias temporarias. Se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>impuestos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iferidos <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>tempo<span class=\"_ _0\"></span>rarias q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>surgen<span class=\"_ _0\"></span> en <span class=\"_ _0\"></span>inversion<span class=\"_ _0\"></span>es en <span class=\"_ _3\"></span>dependientes <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>aso<span class=\"_ _0\"></span>ciadas, <span class=\"_ _3\"></span>excepto <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>aquellos <span class=\"_ _3\"></span>casos <span class=\"_ _2\"></span>en <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ueda <span class=\"_ _3\"> </span>controlar <span class=\"_ _3\"></span>la fecha  en<span class=\"_ _0\"></span>  qu<span class=\"_ _0\"></span>e  reverti<span class=\"_ _0\"></span>r\u00e1n <span class=\"_ _17\"> </span>las  dif<span class=\"_ _0\"></span>erencias  t<span class=\"_ _0\"></span>emporarias <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>sea <span class=\"_ _17\"> </span>probable <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>\u00e9stas <span class=\"_ _17\"> </span>no  v<span class=\"_ _0\"></span>ayan  a revertir en un futuro<span class=\"_ _0\"></span> previsible<span class=\"_ _3c\"> </span>.  <span class=\"_ _19\"> </span><span class=\"ff3\">Prestaciones a los empl<span class=\"_ _0\"></span>eados<span class=\"_ _0\"></span> </span>a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Indemnizaciones por<span class=\"_ _0\"></span> cese <span class=\"_ _0\"></span> </span></span>Son aquellas <span class=\"_ _0\"></span>que se p<span class=\"_ _0\"></span>roducen<span class=\"_ _0\"></span> como <span class=\"_ _0\"></span>consecuencia d<span class=\"_ _0\"></span>e la decisi\u00f3n<span class=\"_ _0\"></span> de las <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>del g<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>upo <span class=\"lsf\">de </span>rescindir <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _16\"></span>cont<span class=\"_ _0\"></span>rato <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>trabajo <span class=\"_ _2\"></span>antes <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>la <span class=\"_ _2\"></span>edad <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>ormal <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>jubilaci\u00f3n<span class=\"_ _16\"></span>, <span class=\"_ _16\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>cua<span class=\"_ _0\"></span>ndo <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>empleado acepta <span class=\"_ _2\"></span>vo<span class=\"_ _0\"></span>luntariamente <span class=\"_ _3\"></span>dimitir <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>cambio <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>esas <span class=\"_ _3\"></span>prestaciones, <span class=\"_ _3\"></span>reconoci\u00e9ndose <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>stas <span class=\"_ _3\"> </span>c<span class=\"_ _0\"></span>uando se <span class=\"_ _16\"></span>han <span class=\"_ _16\"></span>comprometido <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>forma<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>emostrable <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>cesar <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>su <span class=\"_ _16\"></span>empleo <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>trabajadores <span class=\"_ _16\"></span>actu<span class=\"_ _0\"></span>ales de <span class=\"_ _22\"> </span>acuerdo <span class=\"_ _12\"> </span>con <span class=\"_ _12\"> </span>un <span class=\"_ _22\"> </span>plan<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>formal <span class=\"_ _12\"> </span>detallado <span class=\"_ _12\"> </span>sin <span class=\"_ _12\"> </span>posibilid<span class=\"_ _0\"></span>ad <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>retirada <span class=\"_ _12\"> </span>o <span class=\"_ _12\"> </span>a <span class=\"_ _22\"> </span>propo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ciona<span class=\"_ _0\"></span>r indemnizaciones <span class=\"_ _1c\"> </span>por <span class=\"_ _19\"> </span>cese, <span class=\"_ _1c\"> </span>como <span class=\"_ _19\"> </span>con<span class=\"_ _0\"></span>secuencia <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>una <span class=\"_ _19\"> </span>o<span class=\"_ _0\"></span>ferta<span class=\"_ _16\"></span><span class=\"fc6\"> <span class=\"_ _19\"> </span></span>realizada <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _19\"> </span>fomentar <span class=\"_ _1c\"> </span>la renuncia <span class=\"_ _16\"></span>voluntaria.<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>Las <span class=\"_ _16\"></span>prest<span class=\"_ _0\"></span>aciones <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>no <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>pagar <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>doce <span class=\"_ _16\"></span>mes<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>siguientes <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a fecha del balance se desc<span class=\"_ _0\"></span>uentan a su valor actu<span class=\"_ _0\"></span>al.<span class=\"_ _0\"></span> b)<span class=\"ff2 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff3\">Compromisos por pension<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> </span></span>La <span class=\"_ _17\"> </span>filial <span class=\"_ _15\"> </span>del <span class=\"_ _17\"> </span>Gr<span class=\"_ _0\"></span>upo, <span class=\"_ _17\"> </span>Pape<span class=\"_ _0\"></span>lera <span class=\"_ _17\"> </span>Guip<span class=\"_ _0\"></span>uzcoana <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>Zicu\u00f1aga<span class=\"_ _0\"></span>, <span class=\"_ _17\"> </span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span><span class=\"ls1c\">(v</span>er <span class=\"_ _15\"> </span>Anexo<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span><span class=\"ls1d\">I)</span> <span class=\"_ _15\"> </span>se <span class=\"_ _17\"> </span>enc<span class=\"_ _0\"></span>uentra adherida <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>Entidad<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>Pre<span class=\"_ _1\"></span>visi\u00f3n <span class=\"_ _4\"> </span>S<span class=\"ff8\">ocial <span class=\"_ _4\"> </span>\u201cGeroa\u201d, <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>con<span class=\"_ _0\"></span>formidad <span class=\"_ _4\"> </span>con <span class=\"_ _3\"> </span>lo<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>establecido <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>el </span>Convenio <span class=\"_ _2\"></span>Colectivo <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>Fabricaci\u00f3n <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>Past<span class=\"_ _0\"></span>as, <span class=\"_ _16\"></span>Papel<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>Cart\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>G<span class=\"_ _0\"></span>uip\u00fazcoa, <span class=\"_ _2\"></span>cuyo <span class=\"_ _16\"></span>compromi<span class=\"_ _0\"></span>so es de aportaci\u00f3n definid<span class=\"_ _0\"></span>a mediante el pago d<span class=\"_ _0\"></span>e cuotas peri\u00f3dicas.<span class=\"_ _16\"></span>  <span class=\"_ _19\"> </span><span class=\"ff3\">Provisiones<span class=\"_ _0\"></span> </span>Las <span class=\"_ _4\"> </span>provision<span class=\"_ _0\"></span>es <span class=\"_ _4\"> </span>pa<span class=\"_ _0\"></span>ra  r<span class=\"_ _1\"></span>estauraci\u00f3n  medioambiental,  reestructuraci\u00f3n <span class=\"_ _17\"> </span>y  litigios <span class=\"_ _4\"> </span>se  reconocen cuando: i)<span class=\"ff2 ls0\"> <span class=\"_ _10\"> </span></span><span class=\"lsc\">Se<span class=\"ls0\"> <span class=\"_ _0\"></span>tien<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>obligaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>presente, <span class=\"_ _16\"></span>ya <span class=\"_ _16\"></span>sea <span class=\"_ _0\"></span>legal <span class=\"_ _16\"></span>o <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>l\u00edcita, <span class=\"_ _0\"></span>como<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>resultado<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>sucesos </span></span>pasados. ii)<span class=\"ff2 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff3\">Es probable que v<span class=\"_ _0\"></span>aya a <span class=\"_ _0\"></span>ser neces<span class=\"_ _0\"></span>aria una <span class=\"_ _0\"></span>salida de <span class=\"_ _0\"></span>recursos <span class=\"_ _0\"></span>para liquida<span class=\"_ _0\"></span>r la ob<span class=\"_ _0\"></span>ligaci\u00f3n </span></span>que de lo contrario.<span class=\"_ _0\"></span> iii)<span class=\"ff2 ls0\"> <span class=\"_ _1\"></span><span class=\"ff3\">El importe puede estim<span class=\"_ _0\"></span>arse de forma fiable.<span class=\"_ _3c\"> </span></span></span>Las <span class=\"_ _4\"> </span>provisio<span class=\"_ _0\"></span>nes <span class=\"_ _4\"> </span>se  valoran <span class=\"_ _4\"> </span>por  e<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>valor  actual <span class=\"_ _4\"> </span>de  los <span class=\"_ _4\"> </span>desembolso<span class=\"_ _0\"></span>s <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>se  espera <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ean necesarios <span class=\"_ _15\"> </span>para <span class=\"_ _15\"> </span>liquidar<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _17\"> </span>o<span class=\"_ _0\"></span>bligaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _15\"> </span>usando <span class=\"_ _15\"> </span>un <span class=\"_ _15\"> </span>tipo<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>an<span class=\"_ _0\"></span>tes <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>impu<span class=\"_ _0\"></span>estos <span class=\"_ _17\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _15\"> </span>refleje <span class=\"_ _15\"> </span>la<span class=\"_ _0\"></span> valoraci\u00f3n <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _3\"></span>actual <span class=\"_ _2\"></span>del <span class=\"_ _3\"></span>valor <span class=\"_ _2\"></span>tempora<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>del <span class=\"_ _3\"></span>dinero <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _3\"></span>rie<span class=\"_ _1\"></span>sgos <span class=\"_ _3\"></span>espec\u00edficos <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>la obligaci\u00f3n. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>cremento en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>rovisi\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>motiv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>paso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tiempo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>econoce <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>un gasto por intereses.<span class=\"_ _0\"></span>  <span class=\"_ _19\"> </span><span class=\"ff3\">Reconocimiento de ingr<span class=\"_ _0\"></span>esos<span class=\"_ _0\"></span> </span>Los <span class=\"_ _4\"> </span>ingresos  ordinarios  incluyen <span class=\"_ _4\"> </span>el  valor <span class=\"_ _4\"> </span>razonabl<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>de  las <span class=\"_ _4\"> </span>contraprestacion<span class=\"_ _0\"></span>es  recibidas <span class=\"_ _4\"> </span>o  a recibir <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>venta <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>bien<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>servicios <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>curso <span class=\"_ _16\"></span>ordin<span class=\"_ _0\"></span>ario <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>actividades. <span class=\"_ _16\"></span>Los <span class=\"_ _16\"></span>ingr<span class=\"_ _0\"></span>esos ordinarios <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>resentan <span class=\"_ _4\"> </span>netos <span class=\"_ _3\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>impu<span class=\"_ _0\"></span>esto <span class=\"_ _4\"> </span>sobre <span class=\"_ _3\"> </span>el <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>a\u00f1adido, <span class=\"_ _4\"> </span>devoluciones, <span class=\"_ _4\"> </span>rebajas <span class=\"_ _3\"> </span>y<span class=\"_ _0\"></span> descuentos y despu<span class=\"_ _0\"></span>\u00e9s de eliminadas las v<span class=\"_ _0\"></span>entas dentro del Grupo.<span class=\"_ _3c\"> </span> <span class=\"_ _16\"></span> La<span class=\"ls0\">s <span class=\"_ _16\"></span>compa\u00f1\u00edas <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _16\"></span>reconocen<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>ingresos <span class=\"_ _16\"></span>cuando <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>importe <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>estos<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>uede <span class=\"_ _16\"></span>valorar </span>con fiabilidad<span class=\"_ _0\"></span>, es probabl<span class=\"_ _0\"></span>e que los b<span class=\"_ _0\"></span>eneficios <span class=\"_ _0\"></span>econ\u00f3micos f<span class=\"_ _0\"></span>uturos vayan <span class=\"_ _0\"></span>a fluir<span class=\"_ _0\"></span> a la entid<span class=\"_ _0\"></span>ad y <span class=\"_ _0\"></span>se cumplen <span class=\"_ _2\"></span>las <span class=\"_ _3\"></span>condiciones <span class=\"_ _2\"></span>espec\u00ed<span class=\"_ _0\"></span>ficas <span class=\"_ _2\"></span>para <span class=\"_ _3\"></span>ca<span class=\"_ _1\"></span>da <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _3\"></span>actividades. <span class=\"_ _2\"></span>No <span class=\"_ _3\"> </span><span class=\"ls10\">se</span> <span class=\"_ _2\"></span>consid<span class=\"_ _0\"></span>era <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el importe <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _3\"></span>ingresos <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>pueda<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>determinar <span class=\"_ _4\"> </span>con <span class=\"_ _3\"> </span>fiabilidad <span class=\"_ _4\"> </span>hasta <span class=\"_ _3\"></span>que <span class=\"_ _3\"> </span>no <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>hayan <span class=\"_ _3\"> </span>resuelto todas las contingenci<span class=\"_ _0\"></span>as relacionadas con la<span class=\"_ _0\"></span> venta.<span class=\"_ _3c\"> </span> <span class=\"_ _0\"></span> a)<span class=\"ff2 ls0\">  <span class=\"ff3\">Venta de papel:<span class=\"_ _0\"></span> </span></span>El <span class=\"_ _15\"> </span><span class=\"ls0\">Grupo <span class=\"_ _15\"> </span>fabrica <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>vend<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>papel<span class=\"_ _0\"></span>, <span class=\"_ _15\"> </span>principalment<span class=\"_ _0\"></span>e, <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>escrit<span class=\"_ _0\"></span>ura <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>impresi\u00f3n <span class=\"_ _19\"> </span>en <span class=\"_ _15\"> </span>el <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>ercado </span>mayorista.  Los ing<span class=\"_ _0\"></span>resos <span class=\"_ _0\"></span>procedentes <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>enta d<span class=\"_ _0\"></span>e b<span class=\"_ _0\"></span>ienes s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> trans<span class=\"_ _0\"></span>fiere <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cliente <span class=\"_ _0\"></span>el control sob<span class=\"_ _0\"></span>re los <span class=\"_ _0\"></span>mismos, <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>que en <span class=\"_ _0\"></span>la v<span class=\"_ _0\"></span>enta de p<span class=\"_ _0\"></span>apel s<span class=\"_ _0\"></span>e determina<span class=\"_ _0\"></span> en <span class=\"_ _0\"></span>base al <span class=\"_ _2\"></span>Incoterm (t\u00e9rminos internacion<span class=\"_ _0\"></span>ales de comercio) aplic<span class=\"_ _0\"></span>ado a cada transacci\u00f3n<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> El <span class=\"_ _3\"> </span>in<span class=\"_ _0\"></span>greso <span class=\"_ _3\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>reconoce <span class=\"_ _4\"> </span>cuando <span class=\"_ _3\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _4\"> </span>riesgos <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>obsolescencia<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>p\u00e9rdida <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>h<span class=\"_ _0\"></span>an <span class=\"_ _3\"> </span>transf<span class=\"_ _0\"></span>erido <span class=\"_ _4\"> </span>al<span class=\"_ _0\"></span> comprador <span class=\"_ _1c\"> </span>y <span class=\"_ _19\"> </span>\u00e9st<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>ha <span class=\"_ _19\"> </span>a<span class=\"_ _0\"></span>ceptado <span class=\"_ _19\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _19\"> </span>productos <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>acu<span class=\"_ _0\"></span>erdo <span class=\"_ _19\"> </span>con <span class=\"_ _1c\"> </span>el <span class=\"_ _19\"> </span>cont<span class=\"_ _0\"></span>rato <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>v<span class=\"_ _0\"></span>enta<span class=\"_ _16\"></span><span class=\"ls1a\">, <span class=\"_ _19\"> </span></span>las condiciones <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>aceptaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>caducado<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>tiene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>evid<span class=\"_ _0\"></span>encia <span class=\"_ _0\"></span>objetiv<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>han<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cumplid<span class=\"_ _0\"></span>o todos los criterios de a<span class=\"_ _0\"></span>ceptaci\u00f3n<span class=\"_ _0\"></span>. Se recono<span class=\"_ _0\"></span>ce una<span class=\"_ _0\"></span> cuenta <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cobrar cu<span class=\"_ _0\"></span>ando se <span class=\"_ _0\"></span>transfier<span class=\"_ _0\"></span>e el <span class=\"_ _0\"></span>control, y<span class=\"_ _0\"></span>a que <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>el mom<span class=\"_ _0\"></span>ento en el <span class=\"_ _19\"> </span>tiempo <span class=\"_ _1c\"> </span>en <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _19\"> </span>con<span class=\"_ _0\"></span>traprestaci\u00f3n <span class=\"_ _19\"> </span>es <span class=\"_ _19\"> </span>in<span class=\"_ _0\"></span>condicio<span class=\"_ _0\"></span>nal. <span class=\"_ _1c\"> </span>Los<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>ingresos <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>estas <span class=\"_ _1c\"> </span>ventas <span class=\"_ _19\"> </span>se<span class=\"_ _0\"></span> reconocen <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _15\"> </span>al <span class=\"_ _15\"> </span>precio <span class=\"_ _19\"> </span>especificado <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>el <span class=\"_ _19\"> </span>pedido <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>los <span class=\"_ _15\"> </span>in<span class=\"_ _0\"></span>gresos <span class=\"_ _15\"> </span>ordin<span class=\"_ _0\"></span>arios <span class=\"_ _15\"> </span>s\u00f3lo <span class=\"_ _15\"> </span>se reconocen <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>m<span class=\"_ _0\"></span>edida <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>que <span class=\"_ _1a\"> </span>es<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>alt<span class=\"_ _0\"></span>amente <span class=\"_ _1a\"> </span>probable <span class=\"_ _1a\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _12\"> </span>oc<span class=\"_ _0\"></span>urra <span class=\"_ _1a\"> </span>una <span class=\"_ _1a\"> </span>reversi\u00f3n<span class=\"_ _0\"></span> significativa. <span class=\"_ _16\"></span>No <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>sidera <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>exista <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ing\u00fan <span class=\"_ _16\"></span>elemento <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>financiaci\u00f3n <span class=\"_ _16\"></span>dado <span class=\"_ _16\"></span>que <span class=\"_ _0\"></span>las <span class=\"_ _16\"></span>ventas se realizan con<span class=\"_ _0\"></span> un plazo de cr\u00e9dit<span class=\"_ _0\"></span>o aproximado d<span class=\"_ _0\"></span>e 60 d\u00edas, lo<span class=\"_ _0\"></span> cual es consisten<span class=\"_ _0\"></span>te con la pr\u00e1ctica<span class=\"_ _0\"></span> del mercado. b)<span class=\"ff2 ls0\"> <span class=\"_ _4\"> </span><span class=\"ff3\">Venta de energ\u00eda:<span class=\"_ _0\"></span> </span></span>Grupo <span class=\"_ _23\"> </span>Ib<span class=\"_ _0\"></span>erpapel <span class=\"_ _27\"> </span>reconoce<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>los <span class=\"_ _27\"> </span>ingresos<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>por <span class=\"_ _27\"> </span>venta<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>de <span class=\"_ _27\"> </span>energ\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _23\"> </span>el\u00e9ctr<span class=\"_ _0\"></span>ica <span class=\"_ _23\"> </span>gener<span class=\"_ _0\"></span>ada <span class=\"_ _23\"> </span>y comercializada <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>artir <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>cogeneraci\u00f3n, <span class=\"_ _2\"></span>incluyendo<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>ta<span class=\"_ _0\"></span>rifa <span class=\"_ _16\"></span>percibid<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>del <span class=\"_ _2\"></span>mercado, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _16\"></span>como<span class=\"_ _0\"></span> las <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>rimas <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>la <span class=\"_ _15\"> </span>gene<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>energ\u00eda <span class=\"_ _19\"> </span>de <span class=\"_ _15\"> </span>acuerdo <span class=\"_ _15\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>normativ<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>a <span class=\"_ _19\"> </span>medida <span class=\"_ _17\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>va generando y comerciali<span class=\"_ _0\"></span>zando dicha energ\u00eda.<span class=\"_ _0\"></span> Para el caso<span class=\"_ _0\"></span> de los ingreso<span class=\"_ _0\"></span>s procedentes de las<span class=\"_ _0\"></span> primas <span class=\"_ _0\"></span>a la generaci\u00f3n de<span class=\"_ _0\"></span> energ\u00eda, la <span class=\"_ _0\"></span>regulaci\u00f3n en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>art\u00edculo <span class=\"_ _16\"></span>22 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Re<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Decreto <span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>13/2014, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>junio, <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>rige <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>activid<span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>producci\u00f3n<span class=\"_ _0\"></span> de <span class=\"_ _17\"> </span>ene<span class=\"_ _0\"></span>rg\u00eda <span class=\"_ _17\"> </span>el<span class=\"_ _0\"></span>\u00e9ctrica <span class=\"_ _15\"> </span>a <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>artir <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>fuentes <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>energ\u00eda <span class=\"_ _15\"> </span>renovables, <span class=\"_ _15\"> </span>cogenera<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _17\"> </span>y <span class=\"_ _15\"> </span>residuos<span class=\"_ _0\"></span>, establece <span class=\"_ _16\"></span>que <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _16\"></span>desviaciones <span class=\"_ _16\"></span>entre <span class=\"_ _16\"></span>los <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>gresos <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>venta <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>energ\u00eda <span class=\"_ _16\"></span>al <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>recio <span class=\"_ _0\"></span>estim<span class=\"_ _0\"></span>ado <span class=\"_ _16\"></span>por el <span class=\"_ _3\"></span>regulador <span class=\"_ _2\"></span>al <span class=\"_ _3\"></span>inicio <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>cada <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>emiper\u00edodo <span class=\"_ _3\"></span>regulatorio <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>precio <span class=\"_ _3\"></span>medio <span class=\"_ _3\"></span>real <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>mercado <span class=\"_ _3\"></span>en dicho <span class=\"_ _16\"></span>ejercicio <span class=\"_ _16\"></span>son <span class=\"_ _16\"></span>corregid<span class=\"_ _0\"></span>as <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>a\u00f1os <span class=\"_ _16\"></span>siguientes <span class=\"_ _16\"></span>(Valor <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>ajustes <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>desviacion<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>en el precio de mercado).<span class=\"_ _0\"></span><span class=\"ff2\"> </span><div class=\"c w4 h2 gs5a\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc0 ls0 ws0\">Iberpapel <span class=\"_ _15\"> </span>desde <span class=\"_ _15\"> </span>el <span class=\"_ _17\"> </span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _15\"> </span>2014 <span class=\"_ _15\"> </span>sigue <span class=\"_ _17\"> </span>el <span class=\"_ _15\"> </span>crit<span class=\"_ _0\"></span>erio <span class=\"_ _15\"> </span>general <span class=\"_ _17\"> </span>definid<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>seg<span class=\"_ _0\"></span>\u00fan <span class=\"_ _15\"> </span>el <span class=\"_ _17\"> </span>comunic<span class=\"_ _0\"></span>ado </div><div class=\"t m0 x8 hc y183 ff3 fs5 fc1 sc0 ls0 ws0\">realizado con fecha 22 d<span class=\"_ _0\"></span>e octubre de <span class=\"_ _0\"></span>2021 por la CN<span class=\"_ _0\"></span>MV. La aplicaci\u00f3n de dic<span class=\"_ _0\"></span>ho criterio supone:<span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hc y184 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y356 ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">Los  ajustes <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>desv<span class=\"_ _0\"></span>iaciones <span class=\"_ _4\"> </span>del  pool <span class=\"_ _4\"> </span>positiv<span class=\"_ _0\"></span>os <span class=\"_ _4\"> </span>netos <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>se  vayan <span class=\"_ _4\"> </span>generand<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>lo </span></span></div><div class=\"t m0 x72 hc y357 ff3 fs5 fc1 sc0 ls0 ws0\">largo <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>un <span class=\"_ _0\"></span>mismo <span class=\"_ _16\"></span>semiperiodo <span class=\"_ _16\"></span>regulatorio<span class=\"_ _0\"></span>, <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>epresentar\u00e1n <span class=\"_ _16\"></span>un <span class=\"_ _0\"></span>incremento <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>las </div><div class=\"t m0 x72 hc y358 ff3 fs5 fc1 sc0 ls0 ws0\">retribuciones <span class=\"_ _16\"></span>futuras <span class=\"_ _16\"></span>reci<span class=\"_ _0\"></span>bidas <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>CNMC,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>registran <span class=\"_ _16\"></span>como <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>activo <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>ep\u00edgrafes </div><div class=\"t m0 x72 hc y359 ff8 fs5 fc1 sc0 ls0 ws0\">\u201cCuentas <span class=\"_ _16\"></span>financi<span class=\"_ _0\"></span>eras <span class=\"_ _16\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>cob<span class=\"_ _0\"></span>rar\u201d <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>\u201ccli<span class=\"_ _0\"></span>entes <span class=\"_ _2\"></span>y <span class=\"_ _16\"></span>otras <span class=\"_ _2\"></span>cuentas <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>cob<span class=\"_ _0\"></span>rar\u201d<span class=\"_ _0\"></span><span class=\"ff3\">,<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>y <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>un <span class=\"_ _16\"></span>mayor </span></div><div class=\"t m0 x72 hc y35a ff3 fs5 fc1 sc0 ls0 ws0\">ingreso <span class=\"_ _4\"> </span>asociado <span class=\"_ _3\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>venta <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>electricid<span class=\"_ _0\"></span>ad. <span class=\"_ _4\"> </span>Dicho <span class=\"_ _3\"> </span>activo <span class=\"_ _4\"> </span>neto, <span class=\"_ _4\"> </span>una <span class=\"_ _3\"> </span>vez <span class=\"_ _4\"> </span>finalizado <span class=\"_ _4\"> </span>el </div><div class=\"t m0 x72 hc y35b ff3 fs5 fc1 sc0 ls0 ws0\">semiperiodo <span class=\"_ _15\"> </span>regulatorio <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>revierte <span class=\"_ _15\"> </span>reduciendo<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>el <span class=\"_ _15\"> </span>ingreso <span class=\"_ _15\"> </span>asociado <span class=\"_ _15\"> </span>a <span class=\"_ _17\"> </span>la <span class=\"_ _15\"> </span>venta <span class=\"_ _15\"> </span>de </div><div class=\"t m0 x72 hc y35c ff3 fs5 fc1 sc0 ls0 ws0\">electricidad a lo largo de<span class=\"_ _0\"></span> la vida regulatoria <span class=\"_ _0\"></span>restante de la inst<span class=\"_ _0\"></span>alaci\u00f3n.<span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hc y18b ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y35d ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">Los <span class=\"_ _4\"> </span>ajustes <span class=\"_ _4\"> </span>por <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>esviaciones <span class=\"_ _4\"> </span>del <span class=\"_ _3\"> </span>pool<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>neg<span class=\"_ _0\"></span>ativos <span class=\"_ _3\"> </span>n<span class=\"_ _0\"></span>etos <span class=\"_ _4\"> </span>que <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>vayan <span class=\"_ _4\"> </span>generando <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>lo </span></span></div><div class=\"t m0 x72 hc y35e ff3 fs5 fc1 sc0 ls0 ws0\">largo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>mismo <span class=\"_ _16\"></span>semip<span class=\"_ _0\"></span>eriodo <span class=\"_ _16\"></span>regulatorio<span class=\"_ _0\"></span>, <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>representar<span class=\"_ _0\"></span>\u00e1n <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>reducci\u00f3n <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>las </div><div class=\"t m0 x72 hc y35f ff3 fs5 fc1 sc0 ls0 ws0\">retribuciones <span class=\"_ _4\"> </span>futuras <span class=\"_ _3\"> </span>reci<span class=\"_ _0\"></span>bidas <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>CNMC<span class=\"_ _0\"></span>, <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>registran <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>funci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>su <span class=\"_ _4\"> </span>vencimiento </div><div class=\"t m0 x72 hc y360 ff8 fs5 fc1 sc0 ls0 ws0\">como <span class=\"_ _3\"> </span>un <span class=\"_ _4\"> </span>pasivo <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>los <span class=\"_ _3\"> </span>ep<span class=\"_ _0\"></span>\u00edgrafes <span class=\"_ _3\"> </span>\u201cOtros <span class=\"_ _4\"> </span>pasivos <span class=\"_ _3\"> </span>fi<span class=\"_ _0\"></span>nancieros\u201d <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>\u201cProveedores <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>otras<span class=\"_ _0\"></span> </div><div class=\"t m0 x72 hc y361 ff8 fs5 fc1 sc0 ls0 ws0\">cuentas <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>pagar\u201d<span class=\"_ _0\"></span><span class=\"ff3\">, <span class=\"_ _16\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>como <span class=\"_ _2\"></span>un <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>enor <span class=\"_ _16\"></span>ingreso <span class=\"_ _2\"></span>asociado<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>venta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>electricidad. <span class=\"_ _2\"></span>Dicho </span></div><div class=\"t m0 x72 hc y362 ff3 fs5 fc1 sc0 ls0 ws0\">pasivo <span class=\"_ _2\"></span>neto, <span class=\"_ _2\"></span>una <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>ez <span class=\"_ _16\"></span>fin<span class=\"_ _0\"></span>alizado <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>emiperiodo <span class=\"_ _2\"></span>reg<span class=\"_ _0\"></span>ulatorio <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>revierte <span class=\"_ _2\"></span>incrementand<span class=\"_ _0\"></span>o </div><div class=\"t m0 x72 hc y363 ff3 fs5 fc1 sc0 ls0 ws0\">el <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>greso <span class=\"_ _16\"></span>asociado <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>venta <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>electricidad <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>lo <span class=\"_ _0\"></span>largo <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>vida <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>egulatoria <span class=\"_ _16\"></span>restante </div><div class=\"t m0 x72 hc y364 ff3 fs5 fc1 sc0 ls0 ws0\">de la instalaci\u00f3n.<span class=\"_ _0\"></span> </div><div class=\"t m0 x72 hc y365 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y366 ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">El <span class=\"_ _0\"></span>r\u00e9gimen <span class=\"_ _0\"></span>retributivo <span class=\"_ _0\"></span>supo<span class=\"_ _0\"></span>ne una <span class=\"_ _0\"></span>garant\u00eda <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>rentabilidad <span class=\"_ _0\"></span>m\u00ednima, <span class=\"_ _0\"></span>pero no<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>mpone <span class=\"_ _0\"></span>un </span></span></div><div class=\"t m0 x72 hc y367 ff3 fs5 fc1 sc0 ls0 ws0\">l\u00edmite  m\u00e1ximo  a  la  rentabilidad  a  obtener  del  merca<span class=\"_ _1\"></span>do,  por  lo  que  los  ajustes  por </div><div class=\"t m0 x72 hc y368 ff3 fs5 fc1 sc0 ls0 ws0\">desviaciones <span class=\"_ _2\"></span>del <span class=\"_ _16\"></span>pool <span class=\"_ _2\"></span>negativos <span class=\"_ _16\"></span>t<span class=\"_ _0\"></span>ienen <span class=\"_ _16\"></span>como <span class=\"_ _2\"></span>l\u00edmite <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>import<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>resultante <span class=\"_ _2\"></span>que <span class=\"_ _16\"></span>haga <span class=\"_ _2\"></span>el </div><div class=\"t m0 x72 hc y369 ff3 fs5 fc1 sc0 ls0 ws0\">valor neto <span class=\"_ _0\"></span>del a<span class=\"_ _0\"></span>ctivo (V<span class=\"_ _0\"></span>NA) de <span class=\"_ _0\"></span>la instala<span class=\"_ _0\"></span>ci\u00f3n n<span class=\"_ _0\"></span>ulo, no <span class=\"_ _0\"></span>debiendo <span class=\"_ _0\"></span>registrarse <span class=\"_ _0\"></span>el e<span class=\"_ _0\"></span>xceso de </div><div class=\"t m0 x72 hc y36a ff3 fs5 fc1 sc0 ls0 ws0\">desviaciones de me<span class=\"_ _0\"></span>rcado que hagan el VNA negativ<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>. </div><div class=\"t m0 x72 hc y36b ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y36c ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">Iberpap<span class=\"_ _0\"></span>el  ha  de<span class=\"_ _0\"></span>cidido  co<span class=\"_ _0\"></span>ntabilizar  tanto <span class=\"_ _17\"> </span>activos<span class=\"_ _0\"></span>  como  pasivo<span class=\"_ _0\"></span>s  ya  q<span class=\"_ _0\"></span>ue  la  p<span class=\"_ _0\"></span>lanta  de </span></span></div><div class=\"t m0 x72 hc y36d ff3 fs5 fc1 sc0 ls0 ws0\">cogeneraci\u00f3n <span class=\"_ _2\"></span>gas <span class=\"_ _2\"></span>finaliza <span class=\"_ _2\"></span>su <span class=\"_ _16\"></span>vida<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>\u00fatil <span class=\"_ _2\"></span>regulatoria <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>a\u00f1o <span class=\"_ _2\"></span>2034, <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _16\"></span>lo <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>debido <span class=\"_ _2\"></span>al </div><div class=\"t m0 x72 hc y36e ff3 fs5 fc1 sc0 ls0 ws0\">amplio <span class=\"_ _16\"></span>horizont<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>temporal <span class=\"_ _2\"></span>hasta <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>finaliz<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _16\"></span>vida <span class=\"_ _2\"></span>\u00fatil <span class=\"_ _16\"></span>regulatoria <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>planta<span class=\"_ _0\"></span> </div><div class=\"t m0 x72 hc y36f ff3 fs5 fc1 sc0 ls0 ws0\">la  direcci\u00f3n<span class=\"_ _0\"></span>  no <span class=\"_ _17\"> </span>dispone <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>informaci\u00f3n <span class=\"_ _17\"> </span>suficient<span class=\"_ _0\"></span>e  para <span class=\"_ _17\"> </span>estimar<span class=\"_ _0\"></span>  que <span class=\"_ _17\"> </span>sea <span class=\"_ _17\"> </span>altamente </div><div class=\"t m0 x72 hc y370 ff3 fs5 fc1 sc0 ls0 ws0\">probable <span class=\"_ _1c\"> </span>que <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>urante <span class=\"_ _1c\"> </span>dicha <span class=\"_ _19\"> </span>v<span class=\"_ _0\"></span>ida <span class=\"_ _1c\"> </span>\u00fatil <span class=\"_ _19\"> </span>r<span class=\"_ _0\"></span>egulatoria <span class=\"_ _1c\"> </span>remanente <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _19\"> </span>in<span class=\"_ _0\"></span>stalaci\u00f3n <span class=\"_ _1c\"> </span>se </div><div class=\"t m0 x72 hc y371 ff3 fs5 fc1 sc0 ls0 ws0\">obtendr\u00e1n  rentabilidades  del  mercado  superiores  a <span class=\"_ _4\"> </span>las  garantizadas<span class=\"_ _0\"></span>  por <span class=\"_ _4\"> </span>el  sistema </div><div class=\"t m0 x72 hc y372 ff3 fs5 fc1 sc0 ls0 ws0\">regulado, <span class=\"_ _4\"> </span>tal  y <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>especifica  para <span class=\"_ _4\"> </span>aplicar  el <span class=\"_ _4\"> </span>criterio  alternativo <span class=\"_ _4\"> </span>y  e<span class=\"_ _1\"></span>liminar  los </div><div class=\"t m0 x72 hc y373 ff8 fs5 fc1 sc0 ls0 ws0\">pasivos <span class=\"_ _16\"></span>generados<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>anteriormente <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>\u201cInform<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>sobre <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>supe<span class=\"_ _0\"></span>rvisi\u00f3n <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>CNMV<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de </div><div class=\"t m0 x72 hc y374 ff8 fs5 fc1 sc0 ls0 ws0\">los informes financie<span class=\"_ _0\"></span>ros anuales y principales \u00e1<span class=\"_ _0\"></span>reas de revisi\u00f3n del ejercicio<span class=\"_ _0\"></span> 2020\u201d.<span class=\"_ _16\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 x8 hc y375 ff3 fs5 fc1 sc0 ls0 ws0\">Sus <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>sumin<span class=\"_ _0\"></span>istrador <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>energ\u00eda <span class=\"_ _0\"></span>el\u00e9ct<span class=\"_ _0\"></span>rica <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>client<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>final <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Comisi\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>Nacional <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e </div><div class=\"t m0 x8 hc y376 ff3 fs5 fc1 sc0 ls0 ws0\">los Mercados y la Compet<span class=\"_ _0\"></span>encia. </div><div class=\"t m0 x8 hc y45 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hd y377 ff3 fs5 fc1 sc0 ls16 ws0\">c)<span class=\"ff2 ls0\"> <span class=\"_ _19\"> </span><span class=\"ff3\">Venta de mad<span class=\"_ _0\"></span>era </span></span></div><div class=\"t m0 x8 hc y378 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y379 ff3 fs5 fc1 sc0 ls0 ws0\">Los <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>gresos <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>r<span class=\"_ _0\"></span>econocen <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>mom<span class=\"_ _0\"></span>ento <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _3\"> </span>tr<span class=\"_ _0\"></span>asfiere <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>control,<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>la </div><div class=\"t m0 x8 hc y37a ff3 fs5 fc1 sc0 ls0 ws0\">madera <span class=\"_ _16\"></span>sale <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>fincas, <span class=\"_ _16\"></span>calculando <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>importe <span class=\"_ _16\"></span>mediante <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>cantidad <span class=\"_ _16\"></span>entregad<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>precio </div><div class=\"t m0 x8 hc y37b ff3 fs5 fc1 sc0 ls0 ws0\">pactado entre las parte<span class=\"_ _0\"></span>s. </div><div class=\"t m0 x8 hc y4a ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hd y37c ff3 fs5 fc1 sc0 lsf ws0\">d)<span class=\"ff2 ls0\"> <span class=\"_ _4\"> </span><span class=\"ff3\">Ingresos por inte<span class=\"_ _0\"></span>reses </span></span></div><div class=\"t m0 x8 hc y37d ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y37e ff3 fs5 fc1 sc0 ls0 ws0\">Los ingresos por<span class=\"_ _0\"></span> intereses se <span class=\"_ _0\"></span>reconocen usand<span class=\"_ _0\"></span>o el m\u00e9todo d<span class=\"_ _0\"></span>el tipo de inter<span class=\"_ _0\"></span>\u00e9s efectivo. Cu<span class=\"_ _0\"></span>ando </div><div class=\"t m0 x8 hc y37f ff3 fs5 fc1 sc0 ls0 ws0\">una <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>cobr<span class=\"_ _0\"></span>ar <span class=\"_ _16\"></span>su<span class=\"_ _0\"></span>fre <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _16\"></span>por <span class=\"_ _2\"></span>det<span class=\"_ _0\"></span>erioro <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _16\"></span>se <span class=\"_ _3\"> </span>reduce <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>lib<span class=\"_ _0\"></span>ros <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>su </div><div class=\"t m0 x8 hc y380 ff3 fs5 fc1 sc0 ls0 ws0\">importe <span class=\"_ _2\"></span>recuperable,<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>des<span class=\"_ _0\"></span>contando <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>uturos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>estim<span class=\"_ _0\"></span>ados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inter\u00e9s </div><div class=\"t m0 x8 hc y4f ff3 fs5 fc1 sc0 ls0 ws0\">efectivo original del inst<span class=\"_ _0\"></span>rumento, y <span class=\"_ _0\"></span>se contin<span class=\"_ _0\"></span>\u00faa llevando<span class=\"_ _0\"></span> el descuento como menos in<span class=\"_ _0\"></span>greso por </div><div class=\"t m0 x8 hc y381 ff3 fs5 fc1 sc0 ls0 ws0\">intereses. <span class=\"_ _2\"></span>Los <span class=\"_ _2\"></span>ingresos<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _16\"></span>int<span class=\"_ _0\"></span>ereses <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>pr\u00e9stamo<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>hayan <span class=\"_ _2\"></span>sufrido <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>deterioro </div><div class=\"t m0 x8 hc y382 ff3 fs5 fc1 sc0 ls0 ws0\">del <span class=\"_ _16\"></span>valor <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>se <span class=\"_ _16\"></span>cobr<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>o <span class=\"_ _16\"></span>sob<span class=\"_ _0\"></span>re <span class=\"_ _16\"></span>la <span class=\"_ _2\"></span>base <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>recupe<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _16\"></span>del <span class=\"_ _2\"></span>coste </div><div class=\"t m0 x8 hc y383 ff3 fs5 fc1 sc0 ls0 ws0\">cuando <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>condiciones <span class=\"_ _4\"> </span>est\u00e1n <span class=\"_ _4\"> </span>garantizadas.<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>Dichos <span class=\"_ _4\"> </span>ingresos <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>reconocen <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ep\u00edgrafe <span class=\"_ _4\"> </span>de </div><div class=\"t m0 x8 hd y384 ff8 fs5 fc1 sc0 ls0 ws0\">\u201c<span class=\"ffb\">ingresos (gastos) fi<span class=\"_ _0\"></span>nancieros netos<span class=\"_ _0\"></span></span>\u201d de la cuenta d<span class=\"_ _0\"></span>e p<span class=\"ff3\">\u00e9rdidas y ganan<span class=\"_ _0\"></span>cias cons<span class=\"_ _0\"></span>olidadas.<span class=\"ff2\"> </span></span><span class=\"ff3\"><span class=\"ff2\"><span class=\"_ _1e\"> </span></span></span><span class=\"ff3\"> </span></div></div><div class=\"c w4 h2 gs5c\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x7f hd y1e2 ff2 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _19\"> </span><span class=\"ff3\">Distribuci\u00f3n de dividend<span class=\"_ _0\"></span>os </span></div><div class=\"t m0 x32 hc y236 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y237 ff3 fs5 fc1 sc0 ls0 ws0\">La <span class=\"_ _4\"> </span>distribuci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>divid<span class=\"_ _0\"></span>endos  a <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>accionistas  se <span class=\"_ _4\"> </span>reconoce <span class=\"_ _4\"> </span>como  un <span class=\"_ _4\"> </span>pasiv<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>las  cuentas </div><div class=\"t m0 x8 hc y28f ff3 fs5 fc1 sc0 ls0 ws0\">anuales consolid<span class=\"_ _0\"></span>adas en el ejercicio en que <span class=\"_ _0\"></span>estos<span class=\"_ _0\"></span> son aprobados.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 h1b y385 ff3 fs1 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x7f hd y156 ff2 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _19\"> </span><span class=\"ff3\">Arrendamientos<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x8 hc y157 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y386 ff3 fs5 fc1 sc0 ls0 ws0\">Los <span class=\"_ _16\"></span>activos <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>pasivos <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>surgen <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>rrendamiento <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>valoran <span class=\"_ _16\"></span>inicialment<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>sobre <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>base </div><div class=\"t m0 x8 hc y3 ff3 fs5 fc1 sc0 lsf ws0\">de<span class=\"ls0\">l <span class=\"_ _0\"></span>valor <span class=\"_ _16\"></span>actual. <span class=\"_ _16\"></span>Los <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>sivos <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>rendamiento <span class=\"_ _16\"></span>incluyen <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _16\"></span>actual <span class=\"_ _16\"></span>neto <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>sig<span class=\"_ _0\"></span>uientes </span></div><div class=\"t m0 x8 hc y387 ff3 fs5 fc1 sc0 ls0 ws0\">pagos por arrendami<span class=\"_ _0\"></span>ento: <span class=\"_ _0\"></span> </div><div class=\"t m0 x5a hd y388 ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">pago<span class=\"_ _0\"></span>s <span class=\"_ _22\"> </span>fijos <span class=\"_ _22\"> </span>(in<span class=\"_ _0\"></span>cluidos <span class=\"_ _22\"> </span>los <span class=\"_ _12\"> </span>pagos <span class=\"_ _12\"> </span>fijos <span class=\"_ _22\"> </span>en <span class=\"_ _12\"> </span>esencia), <span class=\"_ _12\"> </span>menos <span class=\"_ _12\"> </span>cualquier <span class=\"_ _22\"> </span>inc<span class=\"_ _0\"></span>entivo <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>e </span></span></div><div class=\"t m0 x72 hc y389 ff3 fs5 fc1 sc0 ls0 ws0\">arrendamiento a cobr<span class=\"_ _0\"></span>ar  </div><div class=\"t m0 x5a hd y38a ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">pago<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>variables <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>arren<span class=\"_ _0\"></span>damiento <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>dependen<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>\u00edndic<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>tipo, <span class=\"_ _16\"></span>ini<span class=\"_ _0\"></span>cialmente </span></span></div><div class=\"t m0 x72 hc y38b ff3 fs5 fc1 sc0 ls0 ws0\">valorados con arreglo<span class=\"_ _0\"></span> al \u00edndice o tipo en la fech<span class=\"_ _0\"></span>a de comienzo <span class=\"_ _16\"></span> </div><div class=\"t m0 x5a hd y38c ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">imp<span class=\"_ _0\"></span>ortes que se espera que abo<span class=\"_ _0\"></span>ne el Grupo en concep<span class=\"_ _0\"></span>to de garant\u00edas del valor <span class=\"_ _0\"></span>residual <span class=\"_ _16\"></span> </span></span></div><div class=\"t m0 x5a hd y38d ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">el p<span class=\"_ _0\"></span>recio de <span class=\"_ _0\"></span>ejercicio de <span class=\"_ _0\"></span>una opci\u00f3n<span class=\"_ _0\"></span> de compr<span class=\"_ _0\"></span>a si el <span class=\"_ _0\"></span>Grupo tien<span class=\"_ _0\"></span>e la c<span class=\"_ _0\"></span>erteza razon<span class=\"_ _0\"></span>able de </span></span></div><div class=\"t m0 x72 hc y38e ff3 fs5 fc1 sc0 ls0 ws0\">que ejercer\u00e1 esa opci\u00f3n<span class=\"_ _0\"></span>, y </div><div class=\"t m0 x5a hd y38f ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">pago<span class=\"_ _0\"></span>s de penalizacion<span class=\"_ _0\"></span>es p<span class=\"_ _0\"></span>or rescisi\u00f3n d<span class=\"_ _0\"></span>el arrendami<span class=\"_ _0\"></span>ento, si <span class=\"_ _0\"></span>el plazo d<span class=\"_ _0\"></span>el arren<span class=\"_ _0\"></span>damiento </span></span></div><div class=\"t m0 x72 hc y390 ff3 fs5 fc1 sc0 ls0 ws0\">refleja el ejercicio por<span class=\"_ _0\"></span> el Grupo de esa opci\u00f3n.<span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hc y31e ff3 fs5 fc1 sc0 ls0 ws0\">Los <span class=\"_ _2\"></span>pagos <span class=\"_ _3\"></span>por <span class=\"_ _2\"></span>arrendamiento<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>realiza<span class=\"_ _0\"></span>rse <span class=\"_ _2\"></span>bajo <span class=\"_ _3\"></span>opciones <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>r\u00f3rroga <span class=\"_ _2\"></span>razonabl<span class=\"_ _0\"></span>emente <span class=\"_ _2\"></span>ciertas<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y39 ff3 fs5 fc1 sc0 ls0 ws0\">tambi\u00e9n <span class=\"_ _0\"></span>se in<span class=\"_ _0\"></span>cluyen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>valoraci\u00f3n d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>pasivo. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>pagos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>arrendami<span class=\"_ _0\"></span>ento <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>asignan <span class=\"_ _0\"></span>entre </div><div class=\"t m0 x8 hc y391 ff3 fs5 fc1 sc0 ls0 ws0\">principal <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>coste <span class=\"_ _3\"> </span>financiero. <span class=\"_ _3\"> </span>El <span class=\"_ _3\"> </span>cos<span class=\"_ _0\"></span>te <span class=\"_ _3\"> </span>finan<span class=\"_ _0\"></span>ciero <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>carga <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>resultados <span class=\"_ _4\"> </span>durante <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>periodo<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>de </div><div class=\"t m0 x8 hc y392 ff3 fs5 fc1 sc0 ls0 ws0\">arrendamiento <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>produzcan <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>tipo<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>inter\u00e9s <span class=\"_ _16\"></span>peri\u00f3d<span class=\"_ _0\"></span>ico <span class=\"_ _16\"></span>constante <span class=\"_ _16\"></span>sob<span class=\"_ _0\"></span>re <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>saldo </div><div class=\"t m0 x8 hc y393 ff3 fs5 fc1 sc0 ls0 ws0\">restante del pasivo pa<span class=\"_ _0\"></span>ra cada periodo.<span class=\"_ _3c\"> </span> <span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y394 ff3 fs5 fc1 sc0 ls0 ws0\">Los activos por derecho<span class=\"_ _0\"></span> de uso se valoran a cost<span class=\"_ _0\"></span>e que comprende lo sig<span class=\"_ _0\"></span>uiente: <span class=\"_ _16\"></span> </div><div class=\"t m0 x5a hd y67 ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">el importe<span class=\"_ _0\"></span> de la valoraci\u00f3n inicial del p<span class=\"_ _0\"></span>asivo por arrend<span class=\"_ _0\"></span>amiento <span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 x5a hd y395 ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">cualquie<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>pago <span class=\"_ _3\"></span>por <span class=\"_ _2\"></span>arrend<span class=\"_ _0\"></span>amiento <span class=\"_ _2\"></span>hecho <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>o <span class=\"_ _3\"></span>antes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>fecha <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>comienzo, <span class=\"_ _2\"></span>menos<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 x72 hc y396 ff3 fs5 fc1 sc0 ls0 ws0\">cualquier incentivo po<span class=\"_ _0\"></span>r arrendamiento recib<span class=\"_ _0\"></span>ido <span class=\"_ _0\"></span> </div><div class=\"t m0 x5a hd y397 ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">cualquie<span class=\"_ _0\"></span>r coste directo inicial, y <span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 x5a hd y398 ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">costes de<span class=\"_ _0\"></span> restauraci\u00f3n. <span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 x8 hc y1d1 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x7f hd y399 ff2 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _19\"> </span><span class=\"ff3\">Beneficio por acci\u00f3n<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x8 hc y39a ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y39b ff3 fs5 fc1 sc0 ls0 ws0\">El <span class=\"_ _16\"></span>beneficio <span class=\"_ _16\"></span>b<span class=\"_ _0\"></span>\u00e1sico <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>a<span class=\"_ _0\"></span>ccion <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>alcula <span class=\"_ _16\"></span>como <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>cociente <span class=\"_ _16\"></span>ent<span class=\"_ _0\"></span>re <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>beneficio<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>neto <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>eriodo </div><div class=\"t m0 x8 hc y39c ff3 fs5 fc1 sc0 ls0 ws0\">atribuible <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _3\"> </span>Dominant<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _3\"> </span>n\u00famero <span class=\"_ _3\"> </span>medio <span class=\"_ _3\"> </span>ponderado <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>acciones <span class=\"_ _3\"></span>ordinarias <span class=\"_ _3\"></span>en </div><div class=\"t m0 x8 hc y39d ff3 fs5 fc1 sc0 ls0 ws0\">circulacion  durante  dicho  periodo,  sin  incluir  el  n<span class=\"_ _0\"></span>\u00famero  medio  de  acciones  de  la  Sociedad </div><div class=\"t m0 x8 hc y39e ff3 fs5 fc1 sc0 ls0 ws0\">Dominante en cartera d<span class=\"_ _0\"></span>e las sociedades del G<span class=\"_ _0\"></span>rupo.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y39f ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y3a0 ff3 fs5 fc1 sc0 ls0 ws0\">Por su p<span class=\"_ _0\"></span>arte, el b<span class=\"_ _0\"></span>eneficio p<span class=\"_ _0\"></span>or acci\u00f3<span class=\"_ _0\"></span>n diluido <span class=\"_ _0\"></span>se calcu<span class=\"_ _0\"></span>la como el <span class=\"_ _0\"></span>cociente <span class=\"_ _0\"></span>entre el <span class=\"_ _0\"></span>resultado n<span class=\"_ _0\"></span>eto </div><div class=\"t m0 x8 hc y3a1 ff3 fs5 fc1 sc0 ls0 ws0\">del  peri<span class=\"ls1e\">od</span>o <span class=\"_ _17\"> </span>atribuibl<span class=\"_ _0\"></span>e  a <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>accionistas  o<span class=\"_ _0\"></span>rdinarios <span class=\"_ _17\"> </span>ajustados <span class=\"_ _17\"> </span>por  el <span class=\"_ _17\"> </span>efecto<span class=\"_ _0\"></span>  atribuible<span class=\"_ _0\"></span>  a  l<span class=\"_ _0\"></span>as </div><div class=\"t m0 x8 hc y3a2 ff3 fs5 fc1 sc0 ls0 ws0\">acciones <span class=\"_ _16\"></span>ordinarias<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>tenciales <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>efecto <span class=\"_ _16\"></span>dilutivo <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>n\u00famero <span class=\"_ _16\"></span>medio <span class=\"_ _16\"></span>ponde<span class=\"_ _0\"></span>rado <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>acciones </div><div class=\"t m0 x8 hc y3a3 ff3 fs5 fc1 sc0 ls0 ws0\">ordinarias <span class=\"_ _15\"> </span>en <span class=\"_ _17\"> </span>ci<span class=\"_ _0\"></span>rculacion <span class=\"_ _15\"> </span>durante <span class=\"_ _15\"> </span>el <span class=\"_ _17\"> </span>pe<span class=\"_ _0\"></span>r\u00edodo, <span class=\"_ _17\"> </span>aju<span class=\"_ _0\"></span>stado <span class=\"_ _15\"> </span>por <span class=\"_ _17\"> </span>el <span class=\"_ _15\"> </span>promedio <span class=\"_ _15\"> </span>pond<span class=\"_ _0\"></span>erado <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>las </div><div class=\"t m0 x8 hc y1db ff3 fs5 fc1 sc0 ls0 ws0\">acciones <span class=\"_ _22\"> </span>ordinaria<span class=\"_ _0\"></span>s <span class=\"_ _1c\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _22\"> </span>ser\u00edan <span class=\"_ _12\"> </span>emitidas<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>si <span class=\"_ _22\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>con<span class=\"_ _0\"></span>virtieran <span class=\"_ _22\"> </span>todas <span class=\"_ _22\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>acciones <span class=\"_ _22\"> </span>ordin<span class=\"_ _0\"></span>arias </div><div class=\"t m0 x8 hc y3a4 ff3 fs5 fc1 sc0 ls0 ws0\">potenciales <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>accion<span class=\"_ _0\"></span>es <span class=\"_ _1c\"> </span>ordinarias <span class=\"_ _1c\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>la <span class=\"_ _1c\"> </span>so<span class=\"_ _0\"></span>ciedad. <span class=\"_ _1c\"> </span>A <span class=\"_ _1c\"> </span>esto<span class=\"_ _0\"></span>s <span class=\"_ _1c\"> </span>efectos <span class=\"_ _1c\"> </span>se <span class=\"_ _1c\"> </span>co<span class=\"_ _0\"></span>nsidera <span class=\"_ _19\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _1c\"> </span>la </div><div class=\"t m0 x8 hc y3a5 ff3 fs5 fc1 sc0 ls0 ws0\">conversi\u00f3n <span class=\"_ _16\"></span>tiene <span class=\"_ _0\"></span>lugar<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _16\"></span>comienzo <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per\u00ed<span class=\"_ _0\"></span>odo <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>mento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>emision <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _16\"></span>accio<span class=\"_ _0\"></span>nes </div><div class=\"t m0 x8 hc y3a6 ff3 fs5 fc1 sc0 ls0 ws0\">ordinarias potenciales,<span class=\"_ _0\"></span> si \u00e9stas<span class=\"_ _0\"></span> se hubiesen puesto en ci<span class=\"_ _0\"></span>rculacion durante el p<span class=\"_ _0\"></span>ropio periodo. <span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hd y3a7 ff2 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _7\"> </span><span class=\"ff3\"> </span></div></div><span class=\"_ _19\"> </span><span class=\"ff3\">Hiperinflaci\u00f3n Argentina<span class=\"_ _0\"></span> </span>El <span class=\"_ _0\"></span>Grupo ha <span class=\"_ _0\"></span>aplicado<span class=\"_ _0\"></span> las <span class=\"_ _0\"></span>pol<span class=\"_ _0\"></span>\u00edticas contabl<span class=\"_ _0\"></span>es de <span class=\"_ _0\"></span>acue<span class=\"_ _0\"></span>rdo a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>NIIF <span class=\"_ _0\"></span>e in<span class=\"_ _0\"></span>terpretaciones <span class=\"_ _0\"></span>publicadas por <span class=\"_ _2\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>IASB <span class=\"_ _3\"> </span>(International<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Acco<span class=\"_ _0\"></span>unting <span class=\"_ _2\"></span>St<span class=\"_ _0\"></span>andards <span class=\"_ _3\"></span>Board) <span class=\"_ _2\"></span>y <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>Comit\u00e9<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Inter<span class=\"_ _0\"></span>pretaciones <span class=\"_ _3\"></span>NIIF (IFRS <span class=\"_ _16\"></span>Interpr<span class=\"_ _0\"></span>etations <span class=\"_ _16\"></span>Com<span class=\"_ _0\"></span>mittee), <span class=\"_ _16\"></span>y <span class=\"_ _2\"></span>adoptadas <span class=\"_ _16\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>Co<span class=\"_ _0\"></span>misi\u00f3n <span class=\"_ _16\"></span>Europe<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>para <span class=\"_ _2\"></span>su <span class=\"_ _16\"></span>aplicaci\u00f3n <span class=\"_ _2\"></span>en la Uni\u00f3n Europea (NIIF <span class=\"_ _0\"></span>UE).<span class=\"_ _0\"></span> Conforme a lo est<span class=\"_ _0\"></span>ablecido por las NIIF, esto supon<span class=\"_ _0\"></span>e:<span class=\"_ _0\"></span> Ajustar <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>coste<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>hist\u00f3ri<span class=\"_ _0\"></span>co <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _4\"> </span>activos <span class=\"_ _3\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>pasiv<span class=\"_ _0\"></span>os <span class=\"_ _4\"> </span>no <span class=\"_ _3\"> </span>mo<span class=\"_ _0\"></span>netarios <span class=\"_ _3\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>dist<span class=\"_ _0\"></span>intas <span class=\"_ _4\"> </span>partidas <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e patrimonio <span class=\"_ _22\"> </span>neto<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>desde <span class=\"_ _22\"> </span>su <span class=\"_ _12\"> </span>fecha <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>adquisici\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>in<span class=\"_ _0\"></span>corporaci\u00f3n <span class=\"_ _22\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>estado <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>sit<span class=\"_ _0\"></span>uaci\u00f3n financiera <span class=\"_ _15\"> </span>consolidado <span class=\"_ _15\"> </span>hasta <span class=\"_ _15\"> </span>el <span class=\"_ _15\"> </span>cierre <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>ejercic<span class=\"_ _0\"></span>io <span class=\"_ _15\"> </span>para <span class=\"_ _17\"> </span>r<span class=\"_ _0\"></span>eflejar <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _17\"> </span>c<span class=\"_ _0\"></span>ambios <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>el <span class=\"_ _17\"> </span>po<span class=\"_ _0\"></span>der adquisitivo de la moneda<span class=\"_ _0\"></span> derivados de la inflaci\u00f3n<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">Refl<span class=\"_ _0\"></span>ejar <span class=\"_ _19\"> </span>en <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>cuenta <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _1c\"> </span>y <span class=\"_ _19\"> </span>gan<span class=\"_ _0\"></span>ancias <span class=\"_ _1c\"> </span>correspondiente <span class=\"_ _1c\"> </span>al <span class=\"_ _19\"> </span>imp<span class=\"_ _0\"></span>acto <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>la<span class=\"_ _0\"></span> </span></span>inflaci\u00f3n del a\u00f1o en la pos<span class=\"_ _0\"></span>ici\u00f3n moneta<span class=\"_ _0\"></span>ria neta.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">Con<span class=\"_ _0\"></span>vertir <span class=\"_ _1a\"> </span>tod<span class=\"_ _0\"></span>os <span class=\"_ _1a\"> </span>los <span class=\"_ _1b\"> </span>comp<span class=\"_ _0\"></span>onentes <span class=\"_ _1a\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>los <span class=\"_ _1b\"> </span>estad<span class=\"_ _0\"></span>os <span class=\"_ _1a\"> </span>financieros <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>las <span class=\"_ _1b\"> </span>compa\u00f1\u00edas </span></span>argentinas  a  t<span class=\"_ _0\"></span>ipo  d<span class=\"_ _0\"></span>e  cambio <span class=\"_ _17\"> </span>de  cierre,  si<span class=\"_ _0\"></span>endo  el <span class=\"_ _17\"> </span>cambio  cor<span class=\"_ _0\"></span>respondiente <span class=\"_ _17\"> </span>al  31  d<span class=\"_ _0\"></span>e diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ls7\">892</span>,<span class=\"_ _0\"></span>85 <span class=\"_ _0\"></span>pesos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>euro, <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>188,<span class=\"lse\">35</span> <span class=\"_ _0\"></span>pesos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>diciembre de 2022<span class=\"ls1c\">).</span> Los <span class=\"_ _4\"> </span>principales <span class=\"_ _4\"> </span>impactos <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>estados <span class=\"_ _4\"> </span>financieros <span class=\"_ _4\"> </span>consolidado<span class=\"_ _0\"></span>s <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>ejercicio  2023 <span class=\"_ _4\"> </span><span class=\"ls12\">y <span class=\"_ _3\"> </span></span>20<span class=\"_ _0\"></span>22<span class=\"ls1a\">, </span>derivados <span class=\"_ _1d\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1d\"> </span>los <span class=\"_ _23\"> </span>aspectos <span class=\"_ _23\"> </span>mencionados <span class=\"_ _1d\"> </span>ante<span class=\"_ _0\"></span>riormente, <span class=\"_ _23\"> </span>han <span class=\"_ _1d\"> </span>sido <span class=\"_ _23\"> </span>un <span class=\"_ _1d\"> </span>in<span class=\"_ _0\"></span>cremento <span class=\"_ _1d\"> </span>del Inmovilizado material<span class=\"_ _0\"></span> y activos biol<span class=\"_ _0\"></span>\u00f3gicos principalmente.<span class=\"_ _0\"></span> El <span class=\"_ _0\"></span>impacto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>act<span class=\"_ _0\"></span>ualizaci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>\u00edndices<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>hiperinflaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _2\"></span>2023 <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>sido una p\u00e9rdida de 5<span class=\"_ _0\"></span>07 <span class=\"ls1f\">y </span>228 <span class=\"_ _0\"></span>miles de euros respe<span class=\"_ _0\"></span>ctivamente.<span class=\"_ _0\"></span> Para <span class=\"_ _1c\"> </span>actualizar <span class=\"_ _1c\"> </span>sus <span class=\"_ _1c\"> </span>estad<span class=\"_ _0\"></span>os <span class=\"_ _19\"> </span>fin<span class=\"_ _0\"></span>ancieros, <span class=\"_ _1c\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>So<span class=\"_ _0\"></span>ciedad<span class=\"ls20\">es<span class=\"_ _0\"></span></span> <span class=\"_ _1c\"> </span><span class=\"ls21\">ha</span>n <span class=\"_ _19\"> </span>utilizado<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>la <span class=\"_ _22\"> </span>serie <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>\u00ednd<span class=\"_ _0\"></span>ices definidos <span class=\"_ _0\"></span>por l<span class=\"_ _0\"></span>a r<span class=\"_ _0\"></span>esoluci\u00f3n <span class=\"_ _0\"></span>de JG<span class=\"_ _0\"></span> n\u00ba <span class=\"_ _0\"></span>539/18<span class=\"_ _0\"></span> publ<span class=\"_ _0\"></span>icada p<span class=\"_ _0\"></span>or la <span class=\"_ _0\"></span>Fed<span class=\"_ _0\"></span>eraci\u00f3n A<span class=\"_ _0\"></span>rgentina <span class=\"_ _0\"></span>de Co<span class=\"_ _0\"></span>nsejos Profesionales <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>Cienci<span class=\"_ _0\"></span>as <span class=\"_ _16\"></span>Econ\u00f3micas <span class=\"_ _16\"></span>(FACPCE), <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>asada <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>\u00cdndice <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Precio<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Consumidor<span class=\"_ _0\"></span> (IPC) <span class=\"_ _17\"> </span>Nacion<span class=\"_ _0\"></span>al, <span class=\"_ _17\"> </span>publicado<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>por <span class=\"_ _15\"> </span>el <span class=\"_ _17\"> </span>Instituto<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>Nacion<span class=\"_ _0\"></span>al <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>Estad\u00edstica <span class=\"_ _15\"> </span>y <span class=\"_ _17\"> </span>Cens<span class=\"_ _0\"></span>os <span class=\"_ _17\"> </span>(INDEC) <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>la Rep\u00fablica <span class=\"_ _17\"> </span>Argentina <span class=\"_ _17\"> </span>y <span class=\"_ _15\"> </span>el <span class=\"_ _17\"> </span>\u00cdndice <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>Precios <span class=\"_ _15\"> </span>Internos <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>Por <span class=\"_ _17\"> </span>Mayor <span class=\"_ _17\"> </span>(IPI<span class=\"_ _0\"></span>M) <span class=\"_ _17\"> </span>publicado <span class=\"_ _17\"> </span>po<span class=\"_ _0\"></span>r  la FACPCE. El indice utilizad<span class=\"_ _0\"></span>o es de 211,40<span class=\"_ _0\"></span>%.  <span class=\"_ _19\"> </span><span class=\"ff3\">Relaci\u00f3n <span class=\"_ _3\"></span>y <span class=\"_ _16\"></span>r<span class=\"_ _0\"></span>esumen <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>normas<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>modific<span class=\"_ _0\"></span>aciones <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>no<span class=\"_ _0\"></span>rmas <span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>interpretacion<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ublicadas </span>hasta la fecha:<span class=\"_ _0\"></span> 2.2<span class=\"ls0\">8.1 <span class=\"_ _1a\"> </span>Normas, <span class=\"_ _1a\"> </span>modific<span class=\"_ _0\"></span>aciones <span class=\"_ _1a\"> </span>e <span class=\"_ _12\"> </span>int<span class=\"_ _0\"></span>erpretaciones <span class=\"_ _1a\"> </span>oblig<span class=\"_ _0\"></span>atorias <span class=\"_ _12\"> </span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _12\"> </span>tod<span class=\"_ _0\"></span>os <span class=\"_ _1a\"> </span>los <span class=\"_ _1a\"> </span>ejercicios </span>comenzados el 1 de en<span class=\"_ _0\"></span>ero de 2023 [<span class=\"_ _0\"></span>NIC 8.28]. \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3 ls22\">NI<span class=\"ls0\">C<span class=\"_ _0\"></span> 1 (Modificaci\u00f3n),<span class=\"_ _0\"></span> <span class=\"ff8\">\u201c</span>Desgl<span class=\"_ _0\"></span>oses de pol\u00edticas contables<span class=\"_ _0\"></span>\". </span></span></span>\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3 ls22\">NI<span class=\"ls0\">C<span class=\"_ _0\"></span> 8 (Modificaci\u00f3n)<span class=\"_ _0\"></span> \"Definici\u00f3<span class=\"_ _0\"></span>n de estimaciones con<span class=\"_ _0\"></span>tables<span class=\"ls10\">\".</span> </span></span></span>\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3 ls22\">NI<span class=\"ls0\">C<span class=\"_ _0\"></span> <span class=\"ls7\">12</span> (Modifica<span class=\"_ _0\"></span>ci\u00f3n) \"Impuesto dif<span class=\"_ _0\"></span>erido relacionad<span class=\"_ _0\"></span>o con activos y pasivos<span class=\"_ _0\"></span> derivados </span></span></span>de una \u00fanica transacci\u00f3n<span class=\"_ _0\"></span>\". \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">NIC 12<span class=\"_ _0\"></span> (Modificaci\u00f3n) \"<span class=\"ffc fs1\"> </span>R<span class=\"_ _0\"></span>eforma fiscal inte<span class=\"_ _0\"></span>rnacional: normas<span class=\"_ _0\"></span> modelo del Segund<span class=\"_ _0\"></span>o </span></span>Pilar\". Estas <span class=\"_ _3\"> </span>modifica<span class=\"_ _0\"></span>ciones <span class=\"_ _3\"> </span><span class=\"ls13\">no <span class=\"_ _4\"> </span></span>ha<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>t<span class=\"_ _0\"></span>enido <span class=\"_ _3\"> </span>nin<span class=\"_ _0\"></span>g\u00fan <span class=\"_ _3\"> </span>impacto <span class=\"_ _4\"> </span>sobre <span class=\"_ _3\"></span>los <span class=\"_ _3\"> </span>importes <span class=\"_ _4\"> </span>reconocidos  e<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>este ejercicio y no se espe<span class=\"_ _0\"></span>ra que afecten sign<span class=\"_ _0\"></span>ificativamen<span class=\"_ _0\"></span>te a ejercicios <span class=\"_ _0\"></span>futuros. 2.2<span class=\"ls0\">8.2 <span class=\"_ _3\"></span>N<span class=\"_ _1\"></span>ormas, <span class=\"_ _3\"></span>modificaciones <span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>interpretaciones <span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>todav\u00eda <span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>han <span class=\"_ _3\"></span>entrado <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>vigor, <span class=\"_ _2\"></span>pero </span>que se pueden adoptar<span class=\"_ _0\"></span> con anticipaci\u00f3n<span class=\"_ _0\"></span> [NIC 8.2<span class=\"_ _0\"></span>9].<span class=\"ff2\"> </span>\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3 ls22\">NI<span class=\"ls1d\">IF<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _4\"> </span>16 <span class=\"_ _4\"> </span>(Modificaci\u00f3n) <span class=\"_ _4\"> </span>\"<span class=\"ffc fs1\"> <span class=\"_ _4\"> </span></span>Pasiv<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>arrendamiento <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>una <span class=\"_ _4\"> </span>venta <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>arrendamiento </span></span></span></span>posterior<span class=\"ff8 ls23\">\u201d.</span> \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">NIC 1 <span class=\"_ _0\"></span>(Modificaci\u00f3n) \"<span class=\"ffc fs1\"> <span class=\"_ _0\"></span></span>Clasificaci\u00f3n de los pasiv<span class=\"_ _0\"></span>os como corriente<span class=\"_ _0\"></span>s o no corrientes<span class=\"_ _0\"></span><span class=\"ff8\">\u201d<span class=\"_ _0\"></span></span>. </span></span>\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">NIC 1 (Mod<span class=\"_ _0\"></span>ificaci\u00f3n) \"<span class=\"ffc fs1\"> <span class=\"_ _0\"></span></span><span class=\"ff8\">Pasivos no corrientes<span class=\"_ _0\"></span> con condicion<span class=\"_ _0\"></span>es\u201d.</span> </span></span>Las <span class=\"_ _15\"> </span>modificaciones <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>encionadas <span class=\"_ _15\"> </span>anterio<span class=\"_ _0\"></span>rmente <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>han <span class=\"_ _15\"> </span>adoptado<span class=\"_ _16\"></span>, <span class=\"_ _17\"> </span><span class=\"ls12\">y <span class=\"_ _15\"> </span></span>no <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>espera<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>qu<span class=\"_ _0\"></span>e afecten significativam<span class=\"_ _0\"></span>ente al ejercicio <span class=\"_ _0\"></span>corriente o futuros<span class=\"_ _3c\"> </span>.<span class=\"_ _16\"></span> 2.2<span class=\"ls0\">8.3 <span class=\"_ _17\"> </span>Normas, <span class=\"_ _17\"> </span>mod<span class=\"_ _0\"></span>ificaciones <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>interpretacion<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>normas <span class=\"_ _17\"> </span>existent<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>no <span class=\"_ _17\"> </span>pueden </span>adoptarse anticipada<span class=\"_ _0\"></span>mente o que no<span class=\"_ _0\"></span> han sido adoptadas por la Uni\u00f3<span class=\"_ _0\"></span>n Europea<span class=\"_ _3c\"> </span>A  la  fecha  d<span class=\"_ _0\"></span>e  formulaci\u00f3<span class=\"_ _0\"></span>n  de  estas  c<span class=\"_ _0\"></span>uentas  anual<span class=\"_ _0\"></span>es  consolidadas, <span class=\"_ _17\"> </span>el  IASB <span class=\"_ _17\"> </span>y  el  Comit<span class=\"_ _0\"></span>\u00e9  de Interpretaciones <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>NIIF <span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>ab\u00edan <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ublicado <span class=\"_ _2\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>normas, <span class=\"_ _3\"></span>modificaciones <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>int<span class=\"_ _0\"></span>erpretaciones <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>e se detallan a continuaci\u00f3<span class=\"_ _0\"></span>n, que est\u00e1n pendient<span class=\"_ _0\"></span>es de adopci\u00f3n por part<span class=\"_ _0\"></span>e de la Uni\u00f3n Europea.<span class=\"_ _2\"></span> Norma Contenido Aplicaci\u00f3n a<span class=\"_ _1\"></span> partir de Modificaciones de norma<span class=\"_ _1\"></span>s- Modificacione<span class=\"_ _1\"></span>s a las NIIF-10 y <span class=\"_ _1\"></span>NIC 28.<span class=\"ls0\"> </span>Modificacione<span class=\"_ _1\"></span>s a las NIIF-7 y NI<span class=\"_ _1\"></span>C 7.<span class=\"ls0\"> </span>Modificaci\u00f3n N<span class=\"_ _1\"></span>IC 21.<span class=\"ff5 fs5\"> </span>Venta o aportac<span class=\"_ _1\"></span>i\u00f3n de activos<span class=\"_ _1\"></span> entre un inversor <span class=\"_ _1\"></span>y sus asociadas o neg<span class=\"_ _1\"></span>ocios conjuntos<span class=\"_ _1\"></span>. Acuerdos <span class=\"_ _d\"> </span>de <span class=\"_ _28\"> </span>financiaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>de <span class=\"_ _d\"> </span>proveedores (\u201cconfirming\u201d)<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Falta de interca<span class=\"_ _1\"></span>mbiabilidad 1 de enero de<span class=\"_ _1\"></span> 2024 1 de enero de 2025<span class=\"_ _1\"></span><span class=\"ff5 fs2\"> </span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _3\"> </span>est\u00e1 <span class=\"_ _2\"></span>an<span class=\"_ _0\"></span>alizando <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>posible <span class=\"_ _3\"></span>impacto <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _2\"></span>mo<span class=\"_ _0\"></span>dificaciones <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>eferidas <span class=\"_ _3\"></span>anteriormente <span class=\"_ _2\"></span>y no espera que afecten sig<span class=\"_ _0\"></span>nificativamente a <span class=\"_ _0\"></span>ejercicios futuros.<span class=\"_ _16\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "Princip<span class=\"_ _0\"></span>ios de consolid<span class=\"_ _0\"></span>aci\u00f3n Dependientes son<span class=\"_ _0\"></span> todas las <span class=\"_ _0\"></span>entidades (incluid<span class=\"_ _0\"></span>as las <span class=\"_ _0\"></span>entidades con <span class=\"_ _0\"></span>cometido <span class=\"_ _0\"></span>especial) sobre l<span class=\"_ _0\"></span>as que <span class=\"_ _1b\"> </span>el <span class=\"_ _1b\"> </span>Grupo <span class=\"_ _1b\"> </span>tiene<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>poder <span class=\"_ _1b\"> </span>para <span class=\"_ _1b\"> </span>dirigir <span class=\"_ _1b\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _1a\"> </span>p<span class=\"_ _0\"></span>ol\u00edticas<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>financieras <span class=\"_ _1b\"> </span>y <span class=\"_ _1b\"> </span>de <span class=\"_ _10\"> </span>explotaci\u00f3n <span class=\"_ _1a\"> </span>q<span class=\"_ _0\"></span>ue generalmente <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _2\"></span>acompa\u00f1ado <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>una <span class=\"_ _2\"></span>participaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _16\"></span>superior<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _16\"></span>mitad<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>erechos <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> voto. <span class=\"_ _4\"> </span>A <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>hora <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>evaluar <span class=\"_ _3\"> </span>si <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>controla <span class=\"_ _4\"> </span>otra <span class=\"_ _4\"> </span>entidad <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>consid<span class=\"_ _0\"></span>era <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>exist<span class=\"_ _0\"></span>encia <span class=\"_ _3\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>el efecto <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>derechos<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>potenciales <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>voto <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _16\"></span>sean <span class=\"_ _16\"></span>actualmente<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>ejercitables <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span>vertibles. El Grupo tambi\u00e9n<span class=\"_ _0\"></span> eval\u00faa la existenci<span class=\"_ _0\"></span>a de control cu<span class=\"_ _0\"></span>ando no posee m<span class=\"_ _0\"></span>\u00e1s del 50% d<span class=\"_ _0\"></span>e los derechos de <span class=\"_ _16\"></span>voto, <span class=\"_ _16\"></span>pe<span class=\"_ _0\"></span>ro <span class=\"_ _16\"></span>es <span class=\"_ _16\"></span>capaz <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>dirigir <span class=\"_ _16\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>pol\u00edticas <span class=\"_ _16\"></span>financ<span class=\"_ _0\"></span>iera <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>exp<span class=\"_ _0\"></span>lotaci\u00f3n <span class=\"_ _16\"></span>mediant<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>control de <span class=\"_ _4\"> </span>facto. <span class=\"_ _3\"> </span>E<span class=\"_ _0\"></span>ste <span class=\"_ _4\"> </span>control <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>facto <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>uede <span class=\"_ _4\"> </span>surgir <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>ci<span class=\"_ _0\"></span>rcunstancias <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>las <span class=\"_ _3\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>n\u00famero <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>los derechos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>voto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _16\"></span>Grupo <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>comp<span class=\"_ _0\"></span>araci\u00f3n <span class=\"_ _16\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>n\u00famero <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>dispe<span class=\"_ _0\"></span>rsi\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _16\"></span>participaciones de <span class=\"_ _19\"> </span>otros <span class=\"_ _19\"> </span>accionista<span class=\"_ _0\"></span>s <span class=\"_ _19\"> </span>otorga <span class=\"_ _19\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>po<span class=\"_ _0\"></span>der <span class=\"_ _19\"> </span>para <span class=\"_ _19\"> </span>dirigir<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _19\"> </span>pol\u00edticas <span class=\"_ _1c\"> </span>financieras <span class=\"_ _19\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e explotaci\u00f3n, etc. <span class=\"_ _0\"></span> Las <span class=\"_ _16\"></span>dependientes <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>consolidan <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>partir <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>fecha <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ransfiere <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>control <span class=\"_ _16\"></span>al <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo, <span class=\"_ _16\"></span>y se excluyen de la consol<span class=\"_ _0\"></span>idaci\u00f3n en la fecha <span class=\"_ _0\"></span>en que cesa el mismo.<span class=\"_ _16\"></span> Se <span class=\"_ _10\"> </span>eliminan <span class=\"_ _10\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _10\"> </span>transac<span class=\"_ _0\"></span>ciones <span class=\"_ _10\"> </span>inter<span class=\"_ _0\"></span>-compa\u00f1\u00eda<span class=\"_ _0\"></span>, <span class=\"_ _10\"> </span>los <span class=\"_ _10\"> </span>saldo<span class=\"_ _0\"></span>s <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>los <span class=\"_ _1d\"> </span>ingresos <span class=\"_ _10\"> </span>y <span class=\"_ _1d\"> </span>gastos <span class=\"_ _10\"> </span>en transacciones <span class=\"_ _3\"> </span>ent<span class=\"_ _0\"></span>re <span class=\"_ _3\"> </span>entidades <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"> </span>Grupo<span class=\"_ _0\"></span>. <span class=\"_ _3\"> </span>Tambi\u00e9n <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>eliminan <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>g<span class=\"_ _0\"></span>ananc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>as <span class=\"_ _3\"> </span>que surjan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ransacciones <span class=\"_ _16\"></span>intragrupo <span class=\"_ _16\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>reconozcan <span class=\"_ _0\"></span>como<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>activos. <span class=\"_ _0\"></span>Las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pol\u00edticas <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tables <span class=\"_ _0\"></span>de las <span class=\"_ _3\"> </span>depend<span class=\"_ _0\"></span>ientes <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>han <span class=\"_ _3\"> </span>mod<span class=\"_ _0\"></span>ificado <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _3\"> </span>casos <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _3\"> </span>sido <span class=\"_ _4\"> </span>necesario <span class=\"_ _3\"> </span>para <span class=\"_ _4\"> </span>asegurar <span class=\"_ _3\"> </span>la uniformidad con las<span class=\"_ _0\"></span> pol\u00edticas adoptadas por<span class=\"_ _0\"></span> el Grupo.<span class=\"_ _3c\"> </span>En  el <span class=\"_ _4\"> </span>Anexo<span class=\"_ _0\"></span>  I <span class=\"_ _4\"> </span>a  estas  notas <span class=\"_ _4\"> </span>se  desglosan  los  datos  de <span class=\"_ _4\"> </span>identificaci\u00f3n  de  las <span class=\"_ _17\"> </span>16  sociedades dependientes incluidas <span class=\"_ _0\"></span>en el per\u00edmetro d<span class=\"_ _0\"></span>e consolidaci\u00f3n po<span class=\"_ _0\"></span>r el m\u00e9todo de integ<span class=\"_ _0\"></span>raci\u00f3n global.<span class=\"_ _16\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "Comparaci\u00f3n de la informaci\u00f3n La  informaci\u00f3n  contenida  en  esta  memoria  referida  al  ejercicio  2023  se  presenta  a  efectos comparativos con la correspondiente a la del ejercicio 2022. ",
   "dimensions": {
    "concept": "iberpapelgestionsa:RevelacionDeLaComparabilidadDeLaInformacion",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "  Informaci\u00f3n financiera por segmentos Los segmentos operativos se presentan considerando los umbrales cuantitativos descritos en el p\u00e1rrafo 10 de la NIIF 8, en particular aquellos cuyos ingresos representan m\u00e1s de un 10% de los ingresos totales del Grupo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "a)<span class=\"ff2 ls0\"> <span class=\"_ _1f\"> </span><span class=\"ff3\">Moneda funcional y<span class=\"_ _0\"></span> <span class=\"ls15\">de<span class=\"_ _1\"></span><span class=\"ls0\"> presentaci\u00f3<span class=\"_ _3c\"> </span></span></span></span></span><span class=\"ff2 ls0\"><span class=\"ff3\"><span class=\"ls15\"><span class=\"ls0\">n<span class=\"_ _3c\"> </span></span></span></span></span>Las partid<span class=\"_ _0\"></span>as incluidas<span class=\"_ _0\"></span> en l<span class=\"_ _0\"></span>as cu<span class=\"_ _0\"></span>entas an<span class=\"_ _0\"></span>uales de<span class=\"_ _0\"></span> cada <span class=\"_ _0\"></span>una de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>entidades d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo se <span class=\"_ _0\"></span>valoran utilizando <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>mon<span class=\"_ _0\"></span>eda <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>entorno <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>con\u00f3mico <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>rincipal <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _2\"></span>sociedad <span class=\"_ _3\"></span>opera<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>(\u201cmoned<span class=\"_ _0\"></span>a funcional\u201d). <span class=\"_ _15\"> </span>Las <span class=\"_ _15\"> </span>cuentas <span class=\"_ _15\"> </span>anual<span class=\"_ _0\"></span>es <span class=\"_ _15\"> </span>consolidadas <span class=\"_ _15\"> </span>se <span class=\"_ _19\"> </span>presentan <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>miles <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>euros, <span class=\"_ _15\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>es <span class=\"_ _15\"> </span>la moneda funcional y de p<span class=\"_ _0\"></span>resentaci\u00f3n de la Sociedad <span class=\"_ _0\"></span>Dominante<span class=\"_ _3c\"> </span>.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "b)<span class=\"ff2 ls0\"> <span class=\"_ _20\"> </span><span class=\"ff3\">Transacciones y saldos<span class=\"_ _0\"></span> </span></span>Las <span class=\"_ _3\"> </span>tr<span class=\"_ _0\"></span>ansacciones <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>mo<span class=\"_ _0\"></span>neda <span class=\"_ _4\"> </span>extranjera <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>convierten <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>moneda<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>f<span class=\"_ _0\"></span>uncional <span class=\"_ _4\"> </span>utilizando <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>os tipos <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>ambio <span class=\"_ _0\"></span>vigentes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>fechas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>transaccio<span class=\"_ _0\"></span>nes o<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> las <span class=\"_ _0\"></span>valoracio<span class=\"_ _0\"></span>nes, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el c<span class=\"_ _0\"></span>aso d<span class=\"_ _0\"></span>e partidas  que  se  han  vuelto  a  valorar.  Las  p\u00e9rdidas  y  ganancias  en  moneda  extranj<span class=\"_ _0\"></span>era  que resultan <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>liq<span class=\"_ _0\"></span>uidaci\u00f3n <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>estas <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ransacciones <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>conversi\u00f3n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>tip<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _2\"></span>de cierre de los <span class=\"_ _0\"></span>activos y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>monetarios denomina<span class=\"_ _0\"></span>dos en mo<span class=\"_ _0\"></span>neda extranjera<span class=\"_ _0\"></span> se reconoc<span class=\"_ _0\"></span>en en la cuenta de resultado<span class=\"_ _0\"></span>s. Las <span class=\"_ _1c\"> </span>p\u00e9rdidas <span class=\"_ _1c\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>ganancia<span class=\"_ _0\"></span>s <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>diferenci<span class=\"_ _0\"></span>as <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>ca<span class=\"_ _0\"></span>mbio <span class=\"_ _1c\"> </span>relativas <span class=\"_ _12\"> </span>a <span class=\"_ _19\"> </span>pr\u00e9st<span class=\"_ _0\"></span>amos <span class=\"_ _1c\"> </span>y <span class=\"_ _1c\"> </span>ef<span class=\"_ _0\"></span>ectivo <span class=\"_ _1c\"> </span>y equivalentes  al  e<span class=\"_ _1\"></span>fectivo  se  presentan  en <span class=\"_ _4\"> </span>la  cuenta  de <span class=\"_ _4\"> </span>p\u00e9rdidas  y  ganancias  en <span class=\"_ _4\"> </span>la  l\u00ednea <span class=\"_ _4\"> </span>de \u201cIngresos o gastos fin<span class=\"_ _0\"></span>ancieros\u201d.<span class=\"_ _0\"></span><span class=\"ff3\"> </span>Las <span class=\"_ _17\"> </span>dif<span class=\"_ _0\"></span>erencias <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>conversi\u00f3n <span class=\"_ _15\"> </span>sobre <span class=\"_ _15\"> </span>partidas <span class=\"_ _15\"> </span>no <span class=\"_ _15\"> </span>monetarias, <span class=\"_ _15\"> </span>tales <span class=\"_ _15\"> </span>como <span class=\"_ _15\"> </span>in<span class=\"_ _0\"></span>strumentos <span class=\"_ _15\"> </span>de patrimonio <span class=\"_ _17\"> </span>man<span class=\"_ _0\"></span>tenidos <span class=\"_ _15\"> </span>a <span class=\"_ _17\"> </span>valor<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>razonable <span class=\"_ _15\"> </span>con <span class=\"_ _15\"> </span>cambio<span class=\"_ _0\"></span>s <span class=\"_ _17\"> </span>en <span class=\"_ _15\"> </span>resultados, <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>recon<span class=\"_ _0\"></span>ocen <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span>a cuenta <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>result<span class=\"_ _0\"></span>ados <span class=\"_ _16\"></span>com<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>parte <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>anancia <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>valor<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>razonable. <span class=\"_ _16\"></span>Las <span class=\"_ _16\"></span>dif<span class=\"_ _0\"></span>erencias de <span class=\"_ _1b\"> </span>conv<span class=\"_ _0\"></span>ersi\u00f3n <span class=\"_ _1b\"> </span>sobr<span class=\"_ _0\"></span>e <span class=\"_ _1b\"> </span>partid<span class=\"_ _0\"></span>as <span class=\"_ _1b\"> </span>no <span class=\"_ _10\"> </span>monetarias, <span class=\"_ _10\"> </span>tales <span class=\"_ _1b\"> </span>como <span class=\"_ _10\"> </span>instrumentos <span class=\"_ _10\"> </span>de <span class=\"_ _1b\"> </span>patrimonio<span class=\"_ _0\"></span> clasificados <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>financieros a<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>razonab<span class=\"_ _0\"></span>le, <span class=\"_ _0\"></span>se in<span class=\"_ _0\"></span>cluyen en<span class=\"_ _0\"></span> el <span class=\"_ _0\"></span>otro <span class=\"_ _0\"></span>resultado glob<span class=\"_ _0\"></span>al.<span class=\"_ _0\"></span> El Grupo h<span class=\"_ _0\"></span>a optado p<span class=\"_ _0\"></span>or mantener <span class=\"_ _0\"></span>las diferenci<span class=\"_ _0\"></span>as de <span class=\"_ _0\"></span>conversi\u00f3n en p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _0\"></span>dado q<span class=\"_ _0\"></span>ue, tras la operaci\u00f3n <span class=\"_ _0\"></span>de comp<span class=\"_ _0\"></span>ra-vent<span class=\"_ _0\"></span>a del <span class=\"_ _0\"></span>patrimonio<span class=\"_ _0\"></span> for<span class=\"_ _0\"></span>estal en <span class=\"_ _0\"></span>Uruguay, <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha p<span class=\"_ _0\"></span>roducido <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>de control sobre Los Euc<span class=\"_ _0\"></span>aliptus, S.A. ni reducci\u00f3n d<span class=\"_ _0\"></span>el porcentaje d<span class=\"_ _0\"></span>e participaci\u00f3n sob<span class=\"_ _0\"></span>re la misma.<span class=\"_ _16\"></span> c)<span class=\"ff2 ls0\"> <span class=\"_ _21\"> </span><span class=\"ff3\">Entidades del Grupo<span class=\"_ _0\"></span> </span></span>Los <span class=\"_ _4\"> </span>re<span class=\"_ _1\"></span>sultados <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>sit<span class=\"_ _0\"></span>uaci\u00f3n <span class=\"_ _4\"> </span>financiera <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>entidades <span class=\"_ _3\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _3\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>tie<span class=\"_ _0\"></span>nen <span class=\"_ _3\"> </span>un<span class=\"_ _0\"></span>a <span class=\"_ _3\"> </span>mon<span class=\"_ _0\"></span>eda funcional <span class=\"_ _12\"> </span>diferente <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _1c\"> </span>mon<span class=\"_ _0\"></span>eda <span class=\"_ _12\"> </span>de <span class=\"_ _22\"> </span>pr<span class=\"_ _0\"></span>esentaci\u00f3n, <span class=\"_ _22\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>excepci\u00f3n <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>las <span class=\"_ _22\"> </span>compa\u00f1\u00edas<span class=\"_ _0\"></span> argentinas<span class=\"lsd\">, </span>s<span class=\"_ _0\"></span>e convierten a la mon<span class=\"_ _0\"></span>eda de presentaci\u00f3<span class=\"_ _0\"></span>n como sigue:<span class=\"_ _0\"></span> i)<span class=\"ff2 ls0\"> <span class=\"_ _10\"> </span><span class=\"ff3\">Los <span class=\"_ _16\"></span>activo<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>pasivos <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cada <span class=\"_ _16\"></span>balanc<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>presentado <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>convie<span class=\"_ _0\"></span>rten <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>tipo <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cambio <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e </span></span>cierre en la fecha del b<span class=\"_ _0\"></span>alance;<span class=\"_ _0\"></span> ii)<span class=\"ff2 ls0\">  <span class=\"ff3\">Los  ingresos  y  gastos <span class=\"_ _17\"> </span>de  cada  c<span class=\"_ _0\"></span>uenta  de  resultad<span class=\"_ _0\"></span>os  se  con<span class=\"_ _0\"></span>vierten  a  lo<span class=\"_ _0\"></span>s  tipos <span class=\"_ _17\"> </span>de </span></span>cambio <span class=\"_ _17\"> </span>medios <span class=\"_ _15\"> </span>a <span class=\"_ _17\"> </span>menos <span class=\"_ _17\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>esta <span class=\"_ _17\"> </span>media<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>no <span class=\"_ _17\"> </span>sea <span class=\"_ _17\"> </span>una <span class=\"_ _15\"> </span>aproximaci\u00f3n <span class=\"_ _17\"> </span>razon<span class=\"_ _0\"></span>able <span class=\"_ _17\"> </span>del efecto <span class=\"_ _3\"></span>acumulativo <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>tipos <span class=\"_ _3\"> </span>existentes <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>fechas <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>transacci\u00f3n, <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>cuyo caso los ingresos y gast<span class=\"_ _0\"></span>os se convierten<span class=\"_ _0\"></span> en la fecha de las trans<span class=\"_ _0\"></span>acciones; y<span class=\"_ _16\"></span> iii)<span class=\"ff2 ls0\"> <span class=\"ff3\">Todas las diferencias de cambio<span class=\"_ _0\"></span> resultantes se reco<span class=\"_ _0\"></span>nocen como <span class=\"_ _0\"></span>otro res<span class=\"_ _0\"></span>ultado global<span class=\"_ _0\"></span>.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "Inmovilizado material Los  elementos  de  inmovilizado material  se  reconocen por  su  coste  menos  la amortizaci\u00f3n  y p\u00e9rdidas por deterioro acumuladas correspondientes, excepto en el caso de los terrenos, que se presentan netos de las p\u00e9rdidas por deterioro. El coste hist\u00f3rico incluye los gastos directamente atribuibles a la adquisici\u00f3n de las partidas Los costes posteriores se incluyen en el importe en libros del activo o se reconocen como un activo separado, s\u00f3lo cuando es probable que los beneficios econ\u00f3micos futuros asociados con los  elementos  vayan  a  fluir  al  Grupo  y  el  coste del  elemento  pueda determinarse  de  forma fiable. El importe en libros de la parte sustituida se da de baja contablemente. El resto de las reparaciones y mantenimiento se cargan en la cuenta de resultados durante el ejercicio en que se incurre en ellos. Los terrenos no se amortizan. La amortizaci\u00f3n en  otros  activos se calcula usando el m\u00e9todo lineal de acuerdo con las siguientes vidas \u00fatiles estimadas : A\u00f1os de vida \u00fatil estimada Construcciones 33 a\u00f1os Instalaciones t\u00e9cnicas 3/30 a\u00f1os Maquinaria y utillaje 5/20 a\u00f1os Mobiliario 10 a\u00f1os Equipos para procesos de informaci\u00f3n 4 a\u00f1os Elementos de transporte  10 a\u00f1os El valor residual y la vida \u00fatil de los activos se revisan, y ajustan si es necesario, en la fecha de cada balance. En  el  ejercicio  2015,  la  Sociedad  del  Grupo  Papelera  Guipuzcoana  de  Zicu\u00f1aga,  S.A.U.  (ver Anexo I) reevalu\u00f3 la vida \u00fatil estimada de los activos denominados M\u00e1quina Cuatro (MP-4) y Ampliaci\u00f3n de la Planta de Celulosa (CEL-2), bas\u00e1ndose en un informe encargado al experto independiente  Galtier  Franco  Ib\u00e9rica.  Seg\u00fan  dicho  informe,  los  Administradores  han considerado  una  vida  \u00fatil  estimada  de  28  a\u00f1os  desde  la  puesta  en  marcha  de  los  citados activos, la cual se encuentra dentro del rango de vidas \u00fatiles contemplado en dicho informe de experto. El  nuevo  plan  de  amortizaci\u00f3n  fue  presentado  al  Departamento  de  Hacienda  de  la Excelent\u00edsima Diputaci\u00f3n Foral de Guip\u00fazcoa, siendo aprobado en fecha 21 de abril de 2015. La  publicaci\u00f3n  de  la  Orden  IET/1045/2014,  de  16  de  junio,  por  la  que  se  aprueban  los par\u00e1metros  retributivos  de  las  instalaciones  tipo  aplicables  a  determinadas  instalaciones  de producci\u00f3n  de  energ\u00eda  el\u00e9ctrica  a  partir  de  fuentes  de  energ\u00eda  renovables,  cogeneraci\u00f3n  y residuos,  establec\u00eda  una  vida  \u00fatil  (regulatoria)  para  determinadas  instalaciones  de cogeneraci\u00f3n de gas de 25 a\u00f1os, entre ellas se encuentra la planta que posee la filial Papelera Guipuzcoana de Zicu\u00f1aga, S.A.U. (ver Anexo I). En el ejercicio 2014, y de acuerdo con la vida \u00fatil regulatoria definida en la Orden IET/1045/2014 de 16 de junio, se actualiz\u00f3 esta para la planta de cogeneraci\u00f3n gas 2009 de 20 a 25 a\u00f1os. Cuando el importe en libros de un activo  es superior a su importe recuperable estimado, su valor se reduce de forma inmediata hasta su importe recuperable. Las  p\u00e9rdidas  y  ganancias  por  la  venta  de  inmovilizado  material  se  calculan  comparando  los ingresos obtenidos con el importe en libros y se incluyen en la cuenta de resultados En  2020,  entr\u00f3  en  funcionamiento  la  reforma  y  ampliaci\u00f3n  de  la  planta  de  celulosa  de  la Sociedad del Grupo Papelera Guipuzcoana de Zicu\u00f1aga, S.A.U. (ver Anexo I). El 28 de octubre de  2020  se  present\u00f3  al  Departamento  de  Hacienda  de  la  Excelent\u00edsima  Diputaci\u00f3n  Foral  de Guip\u00fazcoa al amparo de lo preceptuado en el art\u00edculo 16.2 b) de la Norma Foral 2/2014, de 17 de enero, del Impuesto sobre Sociedades, solicita la aprobaci\u00f3n de un plan de amortizaci\u00f3n de las  inversiones  realizadas  en  inmovilizado  material  que,  corresponden  a  la  depreciaci\u00f3n efectiva que sufran los distintos elementos por funcionamiento, uso, disfrute u obsolescencia, y que se aplique a todo el proyecto de modernizaci\u00f3n de la planta de fabricaci\u00f3n de Celulosa, entendido  como  \"instalaci\u00f3n  compleja  especializada\",  considerando  una  vida  \u00fatil  de  las referidas instalaciones de 30 a\u00f1os. El 18 de enero de 2021, se recibi\u00f3 resoluci\u00f3n positiva a la referida propuesta del 28 de octubre de 2020. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "El resto de las reparaciones y mantenimiento se cargan en la cuenta de resultados durante el ejercicio en que se incurre en ellos. e)  Reparaciones  Los costes de mantenimiento se cargan en la cuenta de p\u00e9rdidas y ganancias en el momento en que se incurre en ellos, ascendiendo al 31 de diciembre de 2023 a 9.676 miles de euros (2022: 9.428 miles de euros) (Ver Nota 22). En cambio, para los costes derivados de actividades de mantenimiento e inspecciones t\u00e9cnicas cuyo  intervalo  es  superior  a  12  meses,  se  identifican  contablemente  como  un  componente separado del inmovilizado, y se amortiza de forma distinta al resto de los elementos durante el periodo  que  media  hasta  la  gran  reparaci\u00f3n,  al  mismo  tiempo,  se  dar\u00e1  de  baja  cualquier importe en libros, procedente de una inspecci\u00f3n previa, que permanezca en la citada partida y sea distinto de los componentes f\u00edsicos no sustituidos de acuerdo con el p\u00e1rrafo 14 de la NIC 16. El importe incluido por este concepto en el ejercicio en el ep\u00edgrafe \u201cInstalaciones t\u00e9cnicas y maquinaria\u201d asciende a 1.554 miles de euros (2022: 1.851 miles de euros). La adquisici\u00f3n de ciertos elementos del inmovilizado fue financiada en parte por subvenciones oficiales de capital recibidas por un importe total acumulado de 13.939 miles de euros (2022: 13.886 miles de euros). ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-362": {
   "value": "Los terrenos no se amortizan. La amortizaci\u00f3n en  otros  activos se calcula usando el m\u00e9todo lineal de acuerdo con las siguientes vidas \u00fatiles estimadas : A\u00f1os de vida \u00fatil estimada Construcciones 33 a\u00f1os Instalaciones t\u00e9cnicas 3/30 a\u00f1os Maquinaria y utillaje 5/20 a\u00f1os Mobiliario 10 a\u00f1os Equipos para procesos de informaci\u00f3n 4 a\u00f1os Elementos de transporte  10 a\u00f1os El valor residual y la vida \u00fatil de los activos se revisan, y ajustan si es necesario, en la fecha de cada balance. En  el  ejercicio  2015,  la  Sociedad  del  Grupo  Papelera  Guipuzcoana  de  Zicu\u00f1aga,  S.A.U.  (ver Anexo I) reevalu\u00f3 la vida \u00fatil estimada de los activos denominados M\u00e1quina Cuatro (MP-4) y Ampliaci\u00f3n de la Planta de Celulosa (CEL-2), bas\u00e1ndose en un informe encargado al experto independiente  Galtier  Franco  Ib\u00e9rica.  Seg\u00fan  dicho  informe,  los  Administradores  han considerado  una  vida  \u00fatil  estimada  de  28  a\u00f1os  desde  la  puesta  en  marcha  de  los  citados activos, la cual se encuentra dentro del rango de vidas \u00fatiles contemplado en dicho informe de experto. El  nuevo  plan  de  amortizaci\u00f3n  fue  presentado  al  Departamento  de  Hacienda  de  la Excelent\u00edsima Diputaci\u00f3n Foral de Guip\u00fazcoa, siendo aprobado en fecha 21 de abril de 2015. La  publicaci\u00f3n  de  la  Orden  IET/1045/2014,  de  16  de  junio,  por  la  que  se  aprueban  los par\u00e1metros  retributivos  de  las  instalaciones  tipo  aplicables  a  determinadas  instalaciones  de producci\u00f3n  de  energ\u00eda  el\u00e9ctrica  a  partir  de  fuentes  de  energ\u00eda  renovables,  cogeneraci\u00f3n  y residuos,  establec\u00eda  una  vida  \u00fatil  (regulatoria)  para  determinadas  instalaciones  de cogeneraci\u00f3n de gas de 25 a\u00f1os, entre ellas se encuentra la planta que posee la filial Papelera Guipuzcoana de Zicu\u00f1aga, S.A.U. (ver Anexo I). En el ejercicio 2014, y de acuerdo con la vida \u00fatil regulatoria definida en la Orden IET/1045/2014 de 16 de junio, se actualiz\u00f3 esta para la planta de cogeneraci\u00f3n gas 2009 de 20 a 25 a\u00f1os. Cuando el importe en libros de un activo  es superior a su importe recuperable estimado, su valor se reduce de forma inmediata hasta su importe recuperable. Las  p\u00e9rdidas  y  ganancias  por  la  venta  de  inmovilizado  material  se  calculan  comparando  los ingresos obtenidos con el importe en libros y se incluyen en la cuenta de resultados En  2020,  entr\u00f3  en  funcionamiento  la  reforma  y  ampliaci\u00f3n  de  la  planta  de  celulosa  de  la Sociedad del Grupo Papelera Guipuzcoana de Zicu\u00f1aga, S.A.U. (ver Anexo I). El 28 de octubre de  2020  se  present\u00f3  al  Departamento  de  Hacienda  de  la  Excelent\u00edsima  Diputaci\u00f3n  Foral  de Guip\u00fazcoa al amparo de lo preceptuado en el art\u00edculo 16.2 b) de la Norma Foral 2/2014, de 17 de enero, del Impuesto sobre Sociedades, solicita la aprobaci\u00f3n de un plan de amortizaci\u00f3n de las  inversiones  realizadas  en  inmovilizado  material  que,  corresponden  a  la  depreciaci\u00f3n efectiva que sufran los distintos elementos por funcionamiento, uso, disfrute u obsolescencia, y que se aplique a todo el proyecto de modernizaci\u00f3n de la planta de fabricaci\u00f3n de Celulosa, entendido  como  \"instalaci\u00f3n  compleja  especializada\",  considerando  una  vida  \u00fatil  de  las referidas instalaciones de 30 a\u00f1os. El 18 de enero de 2021, se recibi\u00f3 resoluci\u00f3n positiva a la referida propuesta del 28 de octubre de 2020. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "Activ<span class=\"_ _0\"></span>os biol\u00f3gicos<span class=\"_ _0\"></span> Los activos <span class=\"_ _0\"></span>biol\u00f3gicos <span class=\"_ _0\"></span>de I<span class=\"_ _0\"></span>berpapel est\u00e1n <span class=\"_ _0\"></span>compuest<span class=\"_ _0\"></span>os por pl<span class=\"_ _0\"></span>antaciones de<span class=\"_ _0\"></span> \u00e1rbo<span class=\"_ _0\"></span>les, silvicultura. El<span class=\"ls0\"> <span class=\"_ _3\"> </span>Grupo <span class=\"_ _4\"> </span>reconoce <span class=\"_ _3\"> </span>inici<span class=\"_ _0\"></span>almente <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>fecha <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>ca<span class=\"_ _0\"></span>da <span class=\"_ _3\"> </span>balance <span class=\"_ _4\"> </span>los <span class=\"_ _3\"> </span>activos <span class=\"_ _4\"> </span>biol\u00f3gicos <span class=\"_ _4\"> </span>seg\u00fan <span class=\"_ _3\"> </span>su </span>valor razonable meno<span class=\"_ _0\"></span>s los costes estimados de v<span class=\"_ _0\"></span>enta.<span class=\"_ _0\"></span> Las <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>surgidas <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>causa <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>reconocimiento <span class=\"_ _2\"></span>inicial <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>biol\u00f3gico seg\u00fan su v<span class=\"_ _0\"></span>alor razon<span class=\"_ _0\"></span>able menos <span class=\"_ _0\"></span>los costes <span class=\"_ _0\"></span>estimad<span class=\"_ _0\"></span>os de venta<span class=\"_ _0\"></span>, as\u00ed como<span class=\"_ _0\"></span> las s<span class=\"_ _0\"></span>urgidas por <span class=\"_ _0\"></span>todos los <span class=\"_ _16\"></span>cambios<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>ucesivos <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>menos <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>costes <span class=\"_ _2\"></span>estimados <span class=\"_ _3\"> </span><span class=\"lsf\">de</span> <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _2\"></span>se <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>cluyen en la ganancia o p\u00e9rdida n<span class=\"_ _0\"></span>eta del ejercicio.<span class=\"_ _0\"></span> Las <span class=\"_ _3\"></span>subvenciones <span class=\"_ _3\"></span>oficiales <span class=\"_ _3\"> </span>relacionad<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>activo <span class=\"_ _3\"></span>biol\u00f3gico <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>reconocen <span class=\"_ _3\"> </span>como <span class=\"_ _3\"> </span>ingresos cuando, y solo cuando, t<span class=\"_ _0\"></span>ales subvenciones<span class=\"_ _0\"></span> se conviertan en exigib<span class=\"_ _0\"></span>les.<span class=\"_ _0\"></span> a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Determinaci\u00f3n del Inv<span class=\"_ _0\"></span>entario<span class=\"_ _0\"></span> </span></span>El <span class=\"_ _22\"> </span>Grupo <span class=\"_ _22\"> </span>realiza <span class=\"_ _12\"> </span>inventario<span class=\"_ _0\"></span>s <span class=\"_ _1c\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>los <span class=\"_ _12\"> </span>activos <span class=\"_ _22\"> </span>biol\u00f3gico<span class=\"_ _0\"></span>s, <span class=\"_ _1c\"> </span>agrup\u00e1nd<span class=\"_ _0\"></span>olos <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>funci\u00f3n <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>sus<span class=\"_ _0\"></span> caracter\u00edsticas f\u00edsic<span class=\"_ _0\"></span>as y geogr\u00e1ficas, seg\u00fan los sig<span class=\"_ _0\"></span>uientes <span class=\"_ _0\"></span>criterios:<span class=\"_ _0\"></span> i)<span class=\"ff2 ls0\"> <span class=\"_ _10\"> </span><span class=\"ff8\">Co<span class=\"_ _0\"></span>nsidera q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>unidad <span class=\"_ _0\"></span>b\u00e1sica <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>agrupami<span class=\"_ _0\"></span>ento d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>bienes <span class=\"_ _0\"></span>biol\u00f3gicos <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> \u201clo<span class=\"_ _0\"></span>te\u201d, </span></span>entendiendo <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>tal, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>conjunto <span class=\"_ _0\"></span>de a<span class=\"_ _0\"></span>ctivos b<span class=\"_ _0\"></span>iol\u00f3gicos <span class=\"_ _0\"></span>asociados <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>determinada parcela de terreno y con <span class=\"_ _0\"></span>unas caracter\u00edstic<span class=\"_ _0\"></span>as f\u00edsicas comunes.<span class=\"_ _0\"></span> ii)<span class=\"ff2 ls0\">  <span class=\"ff3\">Como <span class=\"_ _2\"></span>caracter\u00edsti<span class=\"_ _0\"></span>cas <span class=\"_ _2\"></span>f\u00edsic<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>principal<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>hora <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>definir <span class=\"_ _3\"></span>los <span class=\"_ _2\"></span>lotes <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>cons<span class=\"_ _0\"></span>idera <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a </span></span>especie <span class=\"_ _3\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>activo <span class=\"_ _4\"> </span>biol\u00f3gico <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>el <span class=\"_ _3\"></span>grado <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>mad<span class=\"_ _0\"></span>urez <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>este, <span class=\"_ _3\"> </span>ya <span class=\"_ _3\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _3\"> </span>esto<span class=\"_ _0\"></span>s <span class=\"_ _3\"> </span>ser\u00e1n <span class=\"_ _3\"> </span>lo<span class=\"_ _0\"></span>s par\u00e1metros que det<span class=\"_ _0\"></span>erminen de forma fundam<span class=\"_ _0\"></span>ental su valor.<span class=\"_ _16\"></span><span class=\"ff2\"> </span>b)<span class=\"ff2 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff3\">Caracter\u00edsticas fundam<span class=\"_ _0\"></span>entales de los Lotes<span class=\"_ _0\"></span> </span></span>Para <span class=\"_ _4\"> </span>cada <span class=\"_ _4\"> </span>lote <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>activos <span class=\"_ _4\"> </span>biol\u00f3gicos, <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>indica <span class=\"_ _4\"> </span>su <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>ocalizaci\u00f3n <span class=\"_ _4\"> </span>geogr\u00e1fica <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>propiedades f\u00edsicas comunes q<span class=\"_ _0\"></span>ue tiene. Las caract<span class=\"_ _0\"></span>er\u00edsticas principales son<span class=\"_ _3c\"> </span>:<span class=\"_ _0\"></span> i)<span class=\"ff2 ls0\"> <span class=\"_ _10\"> </span><span class=\"ff3\">E<span class=\"_ _0\"></span>specie:  La <span class=\"_ _17\"> </span>especie  d<span class=\"_ _0\"></span>e  Activ<span class=\"_ _0\"></span>o  Biol<span class=\"_ _0\"></span>\u00f3gico  id<span class=\"_ _0\"></span>entifica  a  las <span class=\"_ _17\"> </span>diferentes <span class=\"_ _17\"> </span>familias <span class=\"_ _17\"> </span>de  un </span></span>grupo de activos biol\u00f3gico<span class=\"_ _0\"></span>s (\u00e1rboles).<span class=\"_ _0\"></span> ii)<span class=\"ff2 ls0\">  <span class=\"ff3\">Calidad: <span class=\"_ _12\"> </span>Ca<span class=\"_ _0\"></span>racter\u00edstica <span class=\"_ _1a\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _1a\"> </span>identific<span class=\"_ _0\"></span>a <span class=\"_ _1a\"> </span>las <span class=\"_ _1a\"> </span>dife<span class=\"_ _0\"></span>rentes <span class=\"_ _1a\"> </span>calidades <span class=\"_ _1a\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1a\"> </span>cada <span class=\"_ _1b\"> </span>Especie </span></span>(semilla, clon).<span class=\"_ _0\"></span> iii)<span class=\"ff2 ls0\"> <span class=\"ff3\">Incremento  Medio  Anual  (IMA): <span class=\"_ _4\"> </span>V<span class=\"_ _0\"></span>alor  que  establece  el  cre<span class=\"_ _1\"></span>cimiento  de  los  activos </span></span>biol\u00f3gicos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>cada <span class=\"_ _4\"> </span>uno <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>lotes <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>cada <span class=\"_ _4\"> </span>a\u00f1o,  estimado <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>mediciones <span class=\"_ _4\"> </span>y datos estad\u00edsticos del pe<span class=\"_ _0\"></span>rsonal t\u00e9cnico.<span class=\"_ _0\"></span> iv)<span class=\"ff2\"> </span>Grado d<span class=\"_ _0\"></span>e madur<span class=\"_ _0\"></span>ez: C\u00f3digo <span class=\"_ _0\"></span>que identifica<span class=\"_ _0\"></span> el grado <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>transformaci\u00f3n b<span class=\"_ _0\"></span>iol\u00f3gica en<span class=\"_ _0\"></span> que se encuentran los Activos:<span class=\"_ _0\"></span> No <span class=\"_ _16\"></span>maduro: <span class=\"_ _16\"></span>Son <span class=\"_ _16\"></span>aquellos <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _16\"></span>no <span class=\"_ _16\"></span>han <span class=\"_ _16\"></span>alcanzado <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span>diciones <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>su <span class=\"_ _16\"></span>cosecha <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>cuya transformaci\u00f3n biol\u00f3g<span class=\"_ _0\"></span>ica haya sido poco sign<span class=\"_ _0\"></span>ificativa.<span class=\"_ _0\"></span> Maduro: <span class=\"_ _1b\"> </span>Son<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>aquello<span class=\"_ _0\"></span>s <span class=\"_ _1b\"> </span>que <span class=\"_ _10\"> </span>han <span class=\"_ _1b\"> </span>alcanzado <span class=\"_ _10\"> </span>las <span class=\"_ _1b\"> </span>c<span class=\"_ _0\"></span>ondiciones <span class=\"_ _10\"> </span>para <span class=\"_ _1b\"> </span>su <span class=\"_ _10\"> </span>cosecha <span class=\"_ _1b\"> </span>o recolecci\u00f3n, <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>so<span class=\"_ _0\"></span>n <span class=\"_ _15\"> </span>capaces <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>sost<span class=\"_ _0\"></span>ener <span class=\"_ _15\"> </span>producci<span class=\"_ _0\"></span>\u00f3n, <span class=\"_ _15\"> </span>cosechas <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>r<span class=\"_ _0\"></span>ecolecciones <span class=\"_ _15\"> </span>de forma regular.<span class=\"_ _0\"></span> Producto <span class=\"_ _1a\"> </span>agr\u00edcola: <span class=\"_ _1a\"> </span>son<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>aquellos <span class=\"_ _12\"> </span>p<span class=\"_ _0\"></span>roductos <span class=\"_ _1a\"> </span>resu<span class=\"_ _0\"></span>ltantes <span class=\"_ _12\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"> </span>p<span class=\"_ _0\"></span>rocesamiento <span class=\"_ _1a\"> </span>o <span class=\"_ _1a\"> </span>la recolecci\u00f3n de los Activos <span class=\"_ _0\"></span>Biol\u00f3gicos maduros.<span class=\"_ _0\"></span> c)<span class=\"ff2 ls0\"> <span class=\"_ _21\"> </span><span class=\"ff3\">Valoraci\u00f3n de los Lotes d<span class=\"_ _0\"></span>e Activos Biol\u00f3<span class=\"_ _0\"></span>gicos<span class=\"_ _0\"></span> </span></span>Una <span class=\"_ _15\"> </span>v<span class=\"_ _0\"></span>ez <span class=\"_ _19\"> </span>determinadas <span class=\"_ _19\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _15\"> </span>c<span class=\"_ _0\"></span>aracter\u00edsticas <span class=\"_ _19\"> </span>cualita<span class=\"_ _0\"></span>tivas <span class=\"_ _19\"> </span>y <span class=\"_ _15\"> </span>c<span class=\"_ _0\"></span>uantitativas <span class=\"_ _19\"> </span>de <span class=\"_ _1c\"> </span>cada <span class=\"_ _15\"> </span>lo<span class=\"_ _0\"></span>te, <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>ha pr<span class=\"ls0\">ocedido <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>determinaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>v<span class=\"_ _0\"></span>alor  r<span class=\"_ _1\"></span>azonable  menos <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>costes  e<span class=\"_ _1\"></span>stima<span class=\"_ _0\"></span>dos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>venta <span class=\"_ _4\"> </span>de </span>estos. El <span class=\"_ _4\"> </span><span class=\"ls0\">valor  razonable <span class=\"_ _4\"> </span>es  e<span class=\"_ _1\"></span>l  precio <span class=\"_ _4\"> </span>que  se <span class=\"_ _4\"> </span>recibir\u00eda <span class=\"_ _4\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _4\"> </span>vender  un <span class=\"_ _4\"> </span>activo  o <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>se  pagar\u00eda <span class=\"_ _4\"> </span>por </span>transferir <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>pasivo <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>transa<span class=\"_ _0\"></span>cci\u00f3n <span class=\"_ _2\"></span>ordenada <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>participant<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>mercado <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>fecha de la medici\u00f3n.<span class=\"_ _0\"></span> Los <span class=\"_ _0\"></span>cost<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>venta <span class=\"_ _16\"></span>son <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>costos <span class=\"_ _16\"></span>incrementales<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>irectamente <span class=\"_ _16\"></span>atribuibles <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>isposici\u00f3n <span class=\"_ _16\"></span>del activo, excluyendo los cos<span class=\"_ _0\"></span>tos financieros y los impu<span class=\"_ _0\"></span>estos a las ganancias<span class=\"_ _16\"></span>. Para <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>det<span class=\"_ _0\"></span>erminaci\u00f3n <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>azonable <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _3\"></span>costes <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>activos <span class=\"_ _2\"></span>b<span class=\"_ _0\"></span>iol\u00f3gicos<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>se han <span class=\"_ _0\"></span>utilizado <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ase l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>precios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cotizaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>madera <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>pie<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>mercados <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>os m\u00e1s <span class=\"_ _2\"></span>relevantes<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _2\"></span>caso. <span class=\"_ _2\"></span>Cu<span class=\"_ _0\"></span>ando <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>me<span class=\"_ _0\"></span>rcados <span class=\"_ _2\"></span>activo<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>son <span class=\"_ _3\"></span>relevantes <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>cuando<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>no existen mercados activos <span class=\"_ _0\"></span>para los activos bio<span class=\"_ _0\"></span>l\u00f3gicos identificados, se<span class=\"_ _0\"></span> han utilizado:<span class=\"_ _16\"></span> i)<span class=\"ff2 ls0\"> <span class=\"_ _10\"> </span><span class=\"ff3\">el <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>recio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>transacci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _16\"></span>reciente <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>merca<span class=\"_ _0\"></span>do, <span class=\"_ _0\"></span>suponiendo <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>no <span class=\"_ _16\"></span>ha h<span class=\"_ _0\"></span>abido </span></span>un <span class=\"_ _12\"> </span>cambio<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>significativo <span class=\"_ _1a\"> </span>en <span class=\"_ _12\"> </span>las <span class=\"_ _1a\"> </span>circunstanci<span class=\"_ _0\"></span>as <span class=\"_ _12\"> </span>econ<span class=\"_ _0\"></span>\u00f3micas <span class=\"_ _12\"> </span>entre <span class=\"_ _12\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _12\"> </span>fecha<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>la transacci\u00f3n y la del balanc<span class=\"_ _0\"></span>e;<span class=\"_ _0\"></span> ii)<span class=\"ff2 ls0\">  <span class=\"ff3\">los <span class=\"_ _4\"> </span>precios <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mercado <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>activos <span class=\"_ _4\"> </span>simila<span class=\"_ _0\"></span>res, <span class=\"_ _4\"> </span>ajustados <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>man<span class=\"_ _0\"></span>era <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>reflejen <span class=\"_ _4\"> </span>las </span></span>diferencias existentes;<span class=\"_ _0\"></span> y iii)<span class=\"ff2 ls0\"> <span class=\"ff3\">las referencias del sector.<span class=\"_ _0\"></span></span> <span class=\"_ _1e\"> </span><span class=\"ff3\"> </span></span>Cuando <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>enido <span class=\"_ _2\"></span>lugar <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>oca <span class=\"_ _2\"></span>transfo<span class=\"_ _0\"></span>rmaci\u00f3n <span class=\"_ _2\"></span>bio<span class=\"_ _0\"></span>l\u00f3gica <span class=\"_ _2\"></span>desde <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>curri\u00f3 <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>rimeros costes <span class=\"_ _1c\"> </span>o <span class=\"_ _19\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _1c\"> </span>se <span class=\"_ _1c\"> </span>espera <span class=\"_ _1c\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _19\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>impacto<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>el <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>recio <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>transfo<span class=\"_ _0\"></span>rmaci\u00f3n <span class=\"_ _1c\"> </span>biol\u00f3<span class=\"_ _0\"></span>gica <span class=\"_ _19\"> </span>sea importante, <span class=\"_ _3\"></span>los <span class=\"_ _2\"></span>costes<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>incurrido <span class=\"_ _2\"></span>han <span class=\"_ _3\"></span>sido <span class=\"_ _3\"></span>asumidos <span class=\"_ _2\"></span>como<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>aproxima<span class=\"_ _0\"></span>ci\u00f3n v\u00e1lida del valor razon<span class=\"_ _0\"></span>able. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "c)  Valoraci\u00f3n de los Lotes de Activos Biol\u00f3gicos Una  vez  determinadas  las  caracter\u00edsticas  cualitativas  y  cuantitativas  de  cada  lote,  se  ha procedido  a  la  determinaci\u00f3n  del  valor  razonable  menos  los  costes  estimados  de  venta  de estos. El  valor  razonable  es  el  precio  que  se  recibir\u00eda  por  vender  un  activo  o  que  se  pagar\u00eda  por transferir un pasivo en una transacci\u00f3n ordenada entre participantes de mercado en la fecha de la medici\u00f3n. Los costes de venta son los costos incrementales directamente atribuibles a la disposici\u00f3n del activo, excluyendo los costos financieros y los impuestos a las ganancias. Para la determinaci\u00f3n del valor razonable y los costes de venta de los  activos biol\u00f3gicos, se han utilizado como base los precios de cotizaci\u00f3n de la madera en pie, en los mercados activos m\u00e1s relevantes, para cada caso. Cuando los mercados activos no son relevantes o cuando no existen mercados activos para los activos biol\u00f3gicos identificados, se han utilizado: i)  el precio de la transacci\u00f3n m\u00e1s reciente en el mercado, suponiendo que no ha habido un  cambio  significativo  en  las  circunstancias  econ\u00f3micas  entre  la  fecha  de  la transacci\u00f3n y la del balance; ii)  los  precios  de  mercado  de  activos  similares,  ajustados  de  manera  que  reflejen  las diferencias existentes; y iii) las referencias del sector.   Cuando ha tenido lugar poca transformaci\u00f3n biol\u00f3gica desde que se incurri\u00f3 en los primeros costes  o  no  se  espera  que  el  impacto  en  el  precio  de  la  transformaci\u00f3n  biol\u00f3gica  sea importante, los costes en los que se ha incurrido han sido asumidos como una aproximaci\u00f3n v\u00e1lida del valor razonable. 3.3.  Estimaci\u00f3n del valor razonable El Grupo no mantiene instrumentos financieros a valor razonable con cambios en resultados. Se asume que el importe en libros menos la provisi\u00f3n por deterioro de valor de las cuentas a cobrar y a pagar se aproxima a su valor razonable. El valor razonable de los pasivos financieros a efectos de la presentaci\u00f3n de la informaci\u00f3n financiera se estima descontando los flujos contractuales futuros de efectivo al tipo de inter\u00e9s corriente del mercado del que puede disponer el Grupo para instrumentos financieros similares . El  ep\u00edgrafe  del  balance  consolidado  \u201cActivos  biol\u00f3gicos\u201d  se  encuentran  valorados  a  valor razonable, tal y como establece la NIC 41 Agricultura (ver Nota 2.7). ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "Activ<span class=\"_ _0\"></span>os intangibles <span class=\"_ _0\"></span> a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Programas inform\u00e1ti<span class=\"_ _0\"></span>cos  </span></span>Las <span class=\"_ _0\"></span>licencias <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _0\"></span>prog<span class=\"_ _0\"></span>ramas <span class=\"_ _0\"></span>inform<span class=\"_ _0\"></span>\u00e1ticos <span class=\"_ _0\"></span>adquirid<span class=\"_ _0\"></span>as s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>capit<span class=\"_ _0\"></span>alizan <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes<span class=\"_ _0\"></span> en <span class=\"_ _2\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _3\"></span>incurrido <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _2\"></span>adq<span class=\"_ _0\"></span>uirirlas <span class=\"_ _2\"></span>y <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>repararlas <span class=\"_ _3\"></span>para <span class=\"_ _2\"></span>us<span class=\"_ _0\"></span>ar <span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>programa <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>spec\u00edfico. <span class=\"_ _3\"></span>Estos costes se amortizan du<span class=\"_ _0\"></span>rante sus vidas \u00fatiles<span class=\"_ _0\"></span> estimadas (4 a\u00f1o<span class=\"_ _0\"></span>s).<span class=\"_ _0\"></span> Los  gastos <span class=\"_ _17\"> </span>relacionad<span class=\"_ _0\"></span>os <span class=\"_ _17\"> </span>con  el <span class=\"_ _17\"> </span>desarrollo <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>mantenimiento  d<span class=\"_ _0\"></span>e  prog<span class=\"_ _0\"></span>ramas  in<span class=\"_ _0\"></span>form\u00e1ticos <span class=\"_ _17\"> </span>se reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>ando se<span class=\"_ _0\"></span> incu<span class=\"_ _0\"></span>rre en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span>os. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>directamente <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lacionados con<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a producci\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>prog<span class=\"_ _0\"></span>ramas <span class=\"_ _16\"></span>inform\u00e1ticos <span class=\"_ _16\"></span>\u00fanicos <span class=\"_ _16\"></span>e <span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>tificables <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trolados <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>Grupo, <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue sea <span class=\"_ _16\"></span>probable <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>vayan <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>generar <span class=\"_ _16\"></span>beneficio<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>econ\u00f3micos <span class=\"_ _16\"></span>superior<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>costes <span class=\"_ _16\"></span>du<span class=\"_ _0\"></span>rante <span class=\"_ _16\"></span>m\u00e1s de un a\u00f1o, se recon<span class=\"_ _0\"></span>ocen como activos in<span class=\"_ _0\"></span>tangibles.<span class=\"_ _0\"></span> b)<span class=\"ff2 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff3\">Gastos de investigaci\u00f3n y<span class=\"_ _0\"></span> desarrollo<span class=\"_ _0\"></span> </span></span>Los ga<span class=\"_ _0\"></span>stos <span class=\"_ _0\"></span>de in<span class=\"_ _0\"></span>vestigaci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>como<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span> g<span class=\"_ _0\"></span>asto c<span class=\"_ _0\"></span>uando s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>incurre <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>ellos. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>costes incurridos <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>royectos <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>des<span class=\"_ _0\"></span>arrollo <span class=\"_ _17\"> </span>(relacionad<span class=\"_ _0\"></span>os <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>el<span class=\"_ _0\"></span>  d<span class=\"_ _0\"></span>ise\u00f1o <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>rueba <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>producto<span class=\"_ _0\"></span>s nuevos <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>mejorados) <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>activo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tangib<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>probabl<span class=\"_ _0\"></span>e q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proyecto vaya <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>ser <span class=\"_ _15\"> </span>un <span class=\"_ _15\"> </span>\u00e9xito<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>considerando <span class=\"_ _15\"> </span>su <span class=\"_ _15\"> </span>viab<span class=\"_ _0\"></span>ilidad <span class=\"_ _15\"> </span>t\u00e9cnica <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>com<span class=\"_ _0\"></span>ercial, <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>sus <span class=\"_ _15\"> </span>cos<span class=\"_ _0\"></span>tes <span class=\"_ _15\"> </span>pueden estimarse <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>forma <span class=\"_ _4\"> </span>fiable.<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>Otros <span class=\"_ _4\"> </span>gastos <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>esarrollo<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>reconocen <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>gasto <span class=\"_ _4\"> </span>cuando <span class=\"_ _4\"> </span>se incurre <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>ellos. <span class=\"_ _17\"> </span>Los <span class=\"_ _15\"> </span>costes <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>des<span class=\"_ _0\"></span>arrollo <span class=\"_ _17\"> </span>previamen<span class=\"_ _0\"></span>te <span class=\"_ _17\"> </span>reconocidos <span class=\"_ _17\"> </span>como<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>gasto <span class=\"_ _17\"> </span>no <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>e reconocen <span class=\"_ _16\"></span>como <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>activo <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>un <span class=\"_ _0\"></span>ejercicio <span class=\"_ _16\"></span>poste<span class=\"_ _0\"></span>rior. <span class=\"_ _16\"></span>Los <span class=\"_ _16\"></span>costes <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>esarrollo <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>vida <span class=\"_ _0\"></span>\u00fatil<span class=\"_ _0\"></span> finita <span class=\"_ _16\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _16\"></span>capitali<span class=\"_ _0\"></span>zan <span class=\"_ _16\"></span>se <span class=\"_ _2\"></span>amortizan <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>esde <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>inicio <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>roducci\u00f3n <span class=\"_ _16\"></span>com<span class=\"_ _0\"></span>ercial <span class=\"_ _16\"></span>del <span class=\"_ _2\"></span>producto de <span class=\"_ _16\"></span>manera <span class=\"_ _16\"></span>lineal <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>urante <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>per\u00edodo <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>espera <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>eneren <span class=\"_ _16\"></span>benefi<span class=\"_ _0\"></span>cios, <span class=\"_ _16\"></span>sin <span class=\"_ _16\"></span>superar<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>los cinco a\u00f1os. c)<span class=\"ff2 ls0\"> <span class=\"_ _21\"> </span><span class=\"ff3\">Derechos de emisi\u00f3<span class=\"_ _0\"></span>n de <span class=\"ls18\">CO<span class=\"_ _3c\"> </span></span></span></span>2<span class=\"_ _3c\"> </span>Los <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>erechos <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>emisi\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span><span class=\"ls19\">CO<span class=\"_ _3c\"> </span></span>2 <span class=\"_ _16\"></span>asignados <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>registran <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _16\"></span>razon<span class=\"_ _0\"></span>able <span class=\"_ _16\"></span>al <span class=\"_ _0\"></span>mom<span class=\"_ _0\"></span>ento <span class=\"_ _16\"></span>de la <span class=\"_ _0\"></span>concesi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>mismo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>abono <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>ecursos <span class=\"_ _0\"></span>ajenos <span class=\"_ _16\"></span>(Subvenciones <span class=\"_ _0\"></span>Ofici<span class=\"_ _0\"></span>ales), <span class=\"_ _0\"></span>debido<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a q<span class=\"_ _0\"></span>ue la <span class=\"_ _4\"> </span>transferen<span class=\"_ _0\"></span>cia <span class=\"_ _4\"> </span>de  estos <span class=\"_ _4\"> </span>derechos  por <span class=\"_ _4\"> </span>parte <span class=\"_ _4\"> </span>de  la <span class=\"_ _4\"> </span>Administra<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _4\"> </span>supone  una <span class=\"_ _4\"> </span>subvenci\u00f3n.<span class=\"_ _0\"></span> Dado <span class=\"_ _16\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>tr<span class=\"_ _0\"></span>ata <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>activos <span class=\"_ _16\"></span>sujetos <span class=\"_ _3\"></span>a <span class=\"_ _16\"></span>cotizaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>un <span class=\"_ _2\"></span>mercado <span class=\"_ _2\"></span>regulado, <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _16\"></span>valor <span class=\"_ _3\"></span>razonable se <span class=\"_ _16\"></span>corresponde <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cotizaci\u00f3n <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>estos <span class=\"_ _16\"></span>derechos <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>dic<span class=\"_ _0\"></span>ha <span class=\"_ _16\"></span>fecha.<span class=\"_ _16\"></span> <span class=\"_ _16\"></span>Por <span class=\"_ _16\"></span>otra <span class=\"_ _16\"></span>parte<span class=\"_ _0\"></span>, <span class=\"_ _16\"></span>los derechos de emisi\u00f3n <span class=\"_ _0\"></span>adquiridos se valoran por su p<span class=\"_ _0\"></span>recio de adquisici\u00f3n<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> Bajo <span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>\u201c<span class=\"ff3\">Otros<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>(g<span class=\"_ _0\"></span>astos)/ganancias <span class=\"_ _3\"></span>netas</span>\u201d <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>cuenta <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span><span class=\"ff3\">result<span class=\"_ _0\"></span>ados <span class=\"_ _2\"></span>consolid<span class=\"_ _0\"></span>ada, <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e </span>recoge <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>gasto <span class=\"_ _16\"></span>co<span class=\"_ _0\"></span>rrespondiente <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>emisio<span class=\"_ _0\"></span>nes <span class=\"_ _16\"></span>t<span class=\"_ _0\"></span>otales <span class=\"_ _16\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>h<span class=\"_ _0\"></span>an <span class=\"_ _16\"></span>producid<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>ejercicio, con abono a la cuent<span class=\"_ _0\"></span>a \u201cprovisiones para <span class=\"_ _0\"></span><span class=\"ff3\">otros pasiv<span class=\"_ _0\"></span>os y gastos<span class=\"_ _0\"></span> a cor</span>to plazo\u201d<span class=\"_ _0\"></span><span class=\"ff3\">. </span>Esta <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>rovisi\u00f3n <span class=\"_ _3\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>mant<span class=\"_ _0\"></span>endr\u00e1 <span class=\"_ _4\"> </span>hasta <span class=\"_ _3\"> </span>que <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>canc<span class=\"_ _0\"></span>ele <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>obligaci\u00f3n <span class=\"_ _4\"> </span>mediante <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"> </span>entreg<span class=\"_ _0\"></span>a <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>los derechos a la Administr<span class=\"_ _0\"></span>aci\u00f3n, antes del 30 de abril<span class=\"_ _0\"></span> del ejercicio siguient<span class=\"_ _0\"></span>e.<span class=\"_ _0\"></span> Adicionalmente <span class=\"_ _1a\"> </span>se <span class=\"_ _12\"> </span>produci<span class=\"_ _0\"></span>r\u00e1 <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>imp<span class=\"_ _0\"></span>utaci\u00f3n <span class=\"_ _12\"> </span>a <span class=\"_ _1a\"> </span>resultados <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _12\"> </span>Subve<span class=\"_ _0\"></span>nciones <span class=\"_ _12\"> </span>Oficiales<span class=\"_ _16\"></span><span class=\"ls1a\">, </span>incluidas <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>\u201cOtros <span class=\"_ _4\"> </span>ingreso<span class=\"_ _0\"></span>s\u201d,<span class=\"ff3\"> <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>medida  que <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>registren <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>gastos<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>m<span class=\"_ _0\"></span>encionados <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el </span>p\u00e1rrafo anterior.<span class=\"_ _3c\"> </span><span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "Activ<span class=\"_ _0\"></span>os intangibles <span class=\"_ _0\"></span> a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Programas inform\u00e1ti<span class=\"_ _0\"></span>cos  </span></span>Las <span class=\"_ _0\"></span>licencias <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _0\"></span>prog<span class=\"_ _0\"></span>ramas <span class=\"_ _0\"></span>inform<span class=\"_ _0\"></span>\u00e1ticos <span class=\"_ _0\"></span>adquirid<span class=\"_ _0\"></span>as s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>capit<span class=\"_ _0\"></span>alizan <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes<span class=\"_ _0\"></span> en <span class=\"_ _2\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _3\"></span>incurrido <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _2\"></span>adq<span class=\"_ _0\"></span>uirirlas <span class=\"_ _2\"></span>y <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>repararlas <span class=\"_ _3\"></span>para <span class=\"_ _2\"></span>us<span class=\"_ _0\"></span>ar <span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>programa <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>spec\u00edfico. <span class=\"_ _3\"></span>Estos costes se amortizan du<span class=\"_ _0\"></span>rante sus vidas \u00fatiles<span class=\"_ _0\"></span> estimadas (4 a\u00f1o<span class=\"_ _0\"></span>s).<span class=\"_ _0\"></span> Los  gastos <span class=\"_ _17\"> </span>relacionad<span class=\"_ _0\"></span>os <span class=\"_ _17\"> </span>con  el <span class=\"_ _17\"> </span>desarrollo <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>mantenimiento  d<span class=\"_ _0\"></span>e  prog<span class=\"_ _0\"></span>ramas  in<span class=\"_ _0\"></span>form\u00e1ticos <span class=\"_ _17\"> </span>se reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>ando se<span class=\"_ _0\"></span> incu<span class=\"_ _0\"></span>rre en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span>os. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>directamente <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lacionados con<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a producci\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>prog<span class=\"_ _0\"></span>ramas <span class=\"_ _16\"></span>inform\u00e1ticos <span class=\"_ _16\"></span>\u00fanicos <span class=\"_ _16\"></span>e <span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>tificables <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trolados <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>Grupo, <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue sea <span class=\"_ _16\"></span>probable <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>vayan <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>generar <span class=\"_ _16\"></span>beneficio<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>econ\u00f3micos <span class=\"_ _16\"></span>superior<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>costes <span class=\"_ _16\"></span>du<span class=\"_ _0\"></span>rante <span class=\"_ _16\"></span>m\u00e1s de un a\u00f1o, se recon<span class=\"_ _0\"></span>ocen como activos in<span class=\"_ _0\"></span>tangibles.<span class=\"_ _0\"></span> b)<span class=\"ff2 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff3\">Gastos de investigaci\u00f3n y<span class=\"_ _0\"></span> desarrollo<span class=\"_ _0\"></span> </span></span>Los ga<span class=\"_ _0\"></span>stos <span class=\"_ _0\"></span>de in<span class=\"_ _0\"></span>vestigaci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>como<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span> g<span class=\"_ _0\"></span>asto c<span class=\"_ _0\"></span>uando s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>incurre <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>ellos. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>costes incurridos <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>royectos <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>des<span class=\"_ _0\"></span>arrollo <span class=\"_ _17\"> </span>(relacionad<span class=\"_ _0\"></span>os <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>el<span class=\"_ _0\"></span>  d<span class=\"_ _0\"></span>ise\u00f1o <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>rueba <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>producto<span class=\"_ _0\"></span>s nuevos <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>mejorados) <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>activo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tangib<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>probabl<span class=\"_ _0\"></span>e q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proyecto vaya <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>ser <span class=\"_ _15\"> </span>un <span class=\"_ _15\"> </span>\u00e9xito<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>considerando <span class=\"_ _15\"> </span>su <span class=\"_ _15\"> </span>viab<span class=\"_ _0\"></span>ilidad <span class=\"_ _15\"> </span>t\u00e9cnica <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>com<span class=\"_ _0\"></span>ercial, <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>sus <span class=\"_ _15\"> </span>cos<span class=\"_ _0\"></span>tes <span class=\"_ _15\"> </span>pueden estimarse <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>forma <span class=\"_ _4\"> </span>fiable.<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>Otros <span class=\"_ _4\"> </span>gastos <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>esarrollo<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>reconocen <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>gasto <span class=\"_ _4\"> </span>cuando <span class=\"_ _4\"> </span>se incurre <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>ellos. <span class=\"_ _17\"> </span>Los <span class=\"_ _15\"> </span>costes <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>des<span class=\"_ _0\"></span>arrollo <span class=\"_ _17\"> </span>previamen<span class=\"_ _0\"></span>te <span class=\"_ _17\"> </span>reconocidos <span class=\"_ _17\"> </span>como<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>gasto <span class=\"_ _17\"> </span>no <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>e reconocen <span class=\"_ _16\"></span>como <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>activo <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>un <span class=\"_ _0\"></span>ejercicio <span class=\"_ _16\"></span>poste<span class=\"_ _0\"></span>rior. <span class=\"_ _16\"></span>Los <span class=\"_ _16\"></span>costes <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>esarrollo <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>vida <span class=\"_ _0\"></span>\u00fatil<span class=\"_ _0\"></span> finita <span class=\"_ _16\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _16\"></span>capitali<span class=\"_ _0\"></span>zan <span class=\"_ _16\"></span>se <span class=\"_ _2\"></span>amortizan <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>esde <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>inicio <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>roducci\u00f3n <span class=\"_ _16\"></span>com<span class=\"_ _0\"></span>ercial <span class=\"_ _16\"></span>del <span class=\"_ _2\"></span>producto de <span class=\"_ _16\"></span>manera <span class=\"_ _16\"></span>lineal <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>urante <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>per\u00edodo <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>espera <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>eneren <span class=\"_ _16\"></span>benefi<span class=\"_ _0\"></span>cios, <span class=\"_ _16\"></span>sin <span class=\"_ _16\"></span>superar<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>los cinco a\u00f1os. c)<span class=\"ff2 ls0\"> <span class=\"_ _21\"> </span><span class=\"ff3\">Derechos de emisi\u00f3<span class=\"_ _0\"></span>n de <span class=\"ls18\">CO<span class=\"_ _3c\"> </span></span></span></span>2<span class=\"_ _3c\"> </span>Los <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>erechos <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>emisi\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span><span class=\"ls19\">CO<span class=\"_ _3c\"> </span></span>2 <span class=\"_ _16\"></span>asignados <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>registran <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _16\"></span>razon<span class=\"_ _0\"></span>able <span class=\"_ _16\"></span>al <span class=\"_ _0\"></span>mom<span class=\"_ _0\"></span>ento <span class=\"_ _16\"></span>de la <span class=\"_ _0\"></span>concesi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>mismo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>abono <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>ecursos <span class=\"_ _0\"></span>ajenos <span class=\"_ _16\"></span>(Subvenciones <span class=\"_ _0\"></span>Ofici<span class=\"_ _0\"></span>ales), <span class=\"_ _0\"></span>debido<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a q<span class=\"_ _0\"></span>ue la <span class=\"_ _4\"> </span>transferen<span class=\"_ _0\"></span>cia <span class=\"_ _4\"> </span>de  estos <span class=\"_ _4\"> </span>derechos  por <span class=\"_ _4\"> </span>parte <span class=\"_ _4\"> </span>de  la <span class=\"_ _4\"> </span>Administra<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _4\"> </span>supone  una <span class=\"_ _4\"> </span>subvenci\u00f3n.<span class=\"_ _0\"></span> Dado <span class=\"_ _16\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>tr<span class=\"_ _0\"></span>ata <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>activos <span class=\"_ _16\"></span>sujetos <span class=\"_ _3\"></span>a <span class=\"_ _16\"></span>cotizaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>un <span class=\"_ _2\"></span>mercado <span class=\"_ _2\"></span>regulado, <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _16\"></span>valor <span class=\"_ _3\"></span>razonable se <span class=\"_ _16\"></span>corresponde <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cotizaci\u00f3n <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>estos <span class=\"_ _16\"></span>derechos <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>dic<span class=\"_ _0\"></span>ha <span class=\"_ _16\"></span>fecha.<span class=\"_ _16\"></span> <span class=\"_ _16\"></span>Por <span class=\"_ _16\"></span>otra <span class=\"_ _16\"></span>parte<span class=\"_ _0\"></span>, <span class=\"_ _16\"></span>los derechos de emisi\u00f3n <span class=\"_ _0\"></span>adquiridos se valoran por su p<span class=\"_ _0\"></span>recio de adquisici\u00f3n<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> Bajo <span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>\u201c<span class=\"ff3\">Otros<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>(g<span class=\"_ _0\"></span>astos)/ganancias <span class=\"_ _3\"></span>netas</span>\u201d <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>cuenta <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span><span class=\"ff3\">result<span class=\"_ _0\"></span>ados <span class=\"_ _2\"></span>consolid<span class=\"_ _0\"></span>ada, <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e </span>recoge <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>gasto <span class=\"_ _16\"></span>co<span class=\"_ _0\"></span>rrespondiente <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>emisio<span class=\"_ _0\"></span>nes <span class=\"_ _16\"></span>t<span class=\"_ _0\"></span>otales <span class=\"_ _16\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>h<span class=\"_ _0\"></span>an <span class=\"_ _16\"></span>producid<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>ejercicio, con abono a la cuent<span class=\"_ _0\"></span>a \u201cprovisiones para <span class=\"_ _0\"></span><span class=\"ff3\">otros pasiv<span class=\"_ _0\"></span>os y gastos<span class=\"_ _0\"></span> a cor</span>to plazo\u201d<span class=\"_ _0\"></span><span class=\"ff3\">. </span>Esta <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>rovisi\u00f3n <span class=\"_ _3\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>mant<span class=\"_ _0\"></span>endr\u00e1 <span class=\"_ _4\"> </span>hasta <span class=\"_ _3\"> </span>que <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>canc<span class=\"_ _0\"></span>ele <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>obligaci\u00f3n <span class=\"_ _4\"> </span>mediante <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"> </span>entreg<span class=\"_ _0\"></span>a <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>los derechos a la Administr<span class=\"_ _0\"></span>aci\u00f3n, antes del 30 de abril<span class=\"_ _0\"></span> del ejercicio siguient<span class=\"_ _0\"></span>e.<span class=\"_ _0\"></span> Adicionalmente <span class=\"_ _1a\"> </span>se <span class=\"_ _12\"> </span>produci<span class=\"_ _0\"></span>r\u00e1 <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>imp<span class=\"_ _0\"></span>utaci\u00f3n <span class=\"_ _12\"> </span>a <span class=\"_ _1a\"> </span>resultados <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _12\"> </span>Subve<span class=\"_ _0\"></span>nciones <span class=\"_ _12\"> </span>Oficiales<span class=\"_ _16\"></span><span class=\"ls1a\">, </span>incluidas <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>\u201cOtros <span class=\"_ _4\"> </span>ingreso<span class=\"_ _0\"></span>s\u201d,<span class=\"ff3\"> <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>medida  que <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>registren <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>gastos<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>m<span class=\"_ _0\"></span>encionados <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el </span>p\u00e1rrafo anterior.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "a)  Programas inform\u00e1ticos  Las licencias para programas inform\u00e1ticos adquiridas se capitalizan sobre la base de los costes en que se ha incurrido para adquirirlas y  prepararlas para usar el programa espec\u00edfico. Estos costes se amortizan durante sus vidas \u00fatiles estimadas (4 a\u00f1os). Los  gastos  relacionados  con  el  desarrollo  o  mantenimiento  de  programas  inform\u00e1ticos  se reconocen como gasto cuando se incurre en ellos. Los costes directamente relacionados con la producci\u00f3n de programas inform\u00e1ticos \u00fanicos e identificables controlados por el Grupo, y que sea probable que vayan a generar beneficios econ\u00f3micos superiores a los costes durante m\u00e1s de un a\u00f1o, se reconocen como activos intangibles. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "b)  Gastos de investigaci\u00f3n y desarrollo Los gastos de investigaci\u00f3n se reconocen como un gasto cuando se incurre en ellos. Los costes incurridos  en  proyectos  de  desarrollo  (relacionados  con  el  dise\u00f1o  y  prueba  de  productos nuevos o mejorados) se reconocen como activo intangible cuando es probable que el proyecto vaya  a  ser  un  \u00e9xito  considerando  su  viabilidad  t\u00e9cnica  y  comercial,  y  sus  costes  pueden estimarse  de  forma  fiable.  Otros  gastos  de  desarrollo  se  reconocen  como  gasto  cuando  se incurre  en  ellos.  Los  costes  de  desarrollo  previamente  reconocidos  como  un  gasto  no  se reconocen como un activo en un ejercicio posterior. Los costes de desarrollo con una vida \u00fatil finita que se capitalizan se amortizan desde el inicio de la producci\u00f3n comercial del producto de manera lineal durante el per\u00edodo en que se espera que generen beneficios, sin superar los cinco a\u00f1os. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "b)<span class=\"ff2 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff3\">Gastos de investigaci\u00f3n y<span class=\"_ _0\"></span> desarrollo<span class=\"_ _0\"></span> </span></span>Los ga<span class=\"_ _0\"></span>stos <span class=\"_ _0\"></span>de in<span class=\"_ _0\"></span>vestigaci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>como<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span> g<span class=\"_ _0\"></span>asto c<span class=\"_ _0\"></span>uando s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>incurre <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>ellos. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>costes incurridos <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>royectos <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>des<span class=\"_ _0\"></span>arrollo <span class=\"_ _17\"> </span>(relacionad<span class=\"_ _0\"></span>os <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>el<span class=\"_ _0\"></span>  d<span class=\"_ _0\"></span>ise\u00f1o <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>rueba <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>producto<span class=\"_ _0\"></span>s nuevos <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>mejorados) <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>activo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tangib<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>probabl<span class=\"_ _0\"></span>e q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proyecto vaya <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>ser <span class=\"_ _15\"> </span>un <span class=\"_ _15\"> </span>\u00e9xito<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>considerando <span class=\"_ _15\"> </span>su <span class=\"_ _15\"> </span>viab<span class=\"_ _0\"></span>ilidad <span class=\"_ _15\"> </span>t\u00e9cnica <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>com<span class=\"_ _0\"></span>ercial, <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>sus <span class=\"_ _15\"> </span>cos<span class=\"_ _0\"></span>tes <span class=\"_ _15\"> </span>pueden estimarse <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>forma <span class=\"_ _4\"> </span>fiable.<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>Otros <span class=\"_ _4\"> </span>gastos <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>esarrollo<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>reconocen <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>gasto <span class=\"_ _4\"> </span>cuando <span class=\"_ _4\"> </span>se incurre <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>ellos. <span class=\"_ _17\"> </span>Los <span class=\"_ _15\"> </span>costes <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>des<span class=\"_ _0\"></span>arrollo <span class=\"_ _17\"> </span>previamen<span class=\"_ _0\"></span>te <span class=\"_ _17\"> </span>reconocidos <span class=\"_ _17\"> </span>como<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>gasto <span class=\"_ _17\"> </span>no <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>e reconocen <span class=\"_ _16\"></span>como <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>activo <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>un <span class=\"_ _0\"></span>ejercicio <span class=\"_ _16\"></span>poste<span class=\"_ _0\"></span>rior. <span class=\"_ _16\"></span>Los <span class=\"_ _16\"></span>costes <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>esarrollo <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>vida <span class=\"_ _0\"></span>\u00fatil<span class=\"_ _0\"></span> finita <span class=\"_ _16\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _16\"></span>capitali<span class=\"_ _0\"></span>zan <span class=\"_ _16\"></span>se <span class=\"_ _2\"></span>amortizan <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>esde <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>inicio <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>roducci\u00f3n <span class=\"_ _16\"></span>com<span class=\"_ _0\"></span>ercial <span class=\"_ _16\"></span>del <span class=\"_ _2\"></span>producto de <span class=\"_ _16\"></span>manera <span class=\"_ _16\"></span>lineal <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>urante <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>per\u00edodo <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>espera <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>eneren <span class=\"_ _16\"></span>benefi<span class=\"_ _0\"></span>cios, <span class=\"_ _16\"></span>sin <span class=\"_ _16\"></span>superar<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>los cinco a\u00f1os. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "c)  Derechos de emisi\u00f3n de CO 2 Los derechos de emisi\u00f3n de CO 2 asignados se registran por su valor razonable al momento de la concesi\u00f3n de los mismo con abono a Recursos ajenos (Subvenciones Oficiales), debido a que la  transferencia  de  estos  derechos  por  parte  de  la  Administraci\u00f3n  supone  una  subvenci\u00f3n. Dado que se trata de activos sujetos a cotizaci\u00f3n en un mercado regulado, el valor razonable se corresponde con el valor de cotizaci\u00f3n de estos derechos a dicha fecha. Por otra parte, los derechos de emisi\u00f3n adquiridos se valoran por su precio de adquisici\u00f3n. Bajo el ep\u00edgrafe \u201cOtros (gastos)/ganancias netas\u201d de la cuenta de resultados consolidada, se recoge el gasto correspondiente a las emisiones totales que se han producido en el ejercicio, con abono a la cuenta \u201cprovisiones para otros pasivos y gastos a corto plazo\u201d. Esta  provisi\u00f3n  se  mantendr\u00e1  hasta  que  se  cancele  la  obligaci\u00f3n  mediante  la  entrega  de  los derechos a la Administraci\u00f3n, antes del 30 de abril del ejercicio siguiente. Adicionalmente  se  producir\u00e1  la  imputaci\u00f3n  a  resultados  de  las  Subvenciones  Oficiales, incluidas  en  \u201cOtros  ingresos\u201d,  en  la  medida  que  se  registren  los  gastos  mencionados  en  el p\u00e1rrafo anterior.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "<span class=\"ff3\"></span><span class=\"ff3\"></span><span class=\"ff3\">Co<span class=\"_ _0\"></span>stes por intereses<span class=\"_ _3c\"> </span></span><span class=\"ff3\"><span class=\"_ _0\"></span> </span>El <span class=\"_ _16\"></span><span class=\"ls0\">Grupo <span class=\"_ _16\"></span>capitaliza <span class=\"_ _16\"></span>los <span class=\"_ _2\"></span>costes <span class=\"_ _16\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>intereses <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>so<span class=\"_ _0\"></span>n <span class=\"_ _16\"></span>directamente<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>atribuibles <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>adquisici\u00f3n<span class=\"_ _0\"></span>,<span class=\"_ _3c\"> </span></span><span class=\"ls0\"> </span>construcci\u00f3n o producci\u00f3<span class=\"_ _0\"></span>n de activos c<span class=\"_ _0\"></span>ualificados.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "<span class=\"ff3\">Co<span class=\"_ _0\"></span>stes por intereses<span class=\"_ _3c\"> </span></span><span class=\"ff3\"><span class=\"_ _0\"></span> </span>El <span class=\"_ _16\"></span><span class=\"ls0\">Grupo <span class=\"_ _16\"></span>capitaliza <span class=\"_ _16\"></span>los <span class=\"_ _2\"></span>costes <span class=\"_ _16\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>intereses <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>so<span class=\"_ _0\"></span>n <span class=\"_ _16\"></span>directamente<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>atribuibles <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>adquisici\u00f3n<span class=\"_ _0\"></span>,<span class=\"_ _3c\"> </span></span><span class=\"ls0\"> </span>construcci\u00f3n o producci\u00f3<span class=\"_ _0\"></span>n de activos c<span class=\"_ _0\"></span>ualificados.<span class=\"_ _0\"></span> d)<span class=\"ff2 ls0\"> <span class=\"_ _4\"> </span><span class=\"ff3\">Ingresos por inte<span class=\"_ _0\"></span>reses </span></span>Los ingresos por<span class=\"_ _0\"></span> intereses se <span class=\"_ _0\"></span>reconocen usand<span class=\"_ _0\"></span>o el m\u00e9todo d<span class=\"_ _0\"></span>el tipo de inter<span class=\"_ _0\"></span>\u00e9s efectivo. Cu<span class=\"_ _0\"></span>ando una <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>cobr<span class=\"_ _0\"></span>ar <span class=\"_ _16\"></span>su<span class=\"_ _0\"></span>fre <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _16\"></span>por <span class=\"_ _2\"></span>det<span class=\"_ _0\"></span>erioro <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _16\"></span>se <span class=\"_ _3\"> </span>reduce <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>lib<span class=\"_ _0\"></span>ros <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>su importe <span class=\"_ _2\"></span>recuperable,<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>des<span class=\"_ _0\"></span>contando <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>flujos <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>uturos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>estim<span class=\"_ _0\"></span>ados <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inter\u00e9s efectivo original del inst<span class=\"_ _0\"></span>rumento, y <span class=\"_ _0\"></span>se contin<span class=\"_ _0\"></span>\u00faa llevando<span class=\"_ _0\"></span> el descuento como menos in<span class=\"_ _0\"></span>greso por intereses. <span class=\"_ _2\"></span>Los <span class=\"_ _2\"></span>ingresos<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _16\"></span>int<span class=\"_ _0\"></span>ereses <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>pr\u00e9stamo<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>hayan <span class=\"_ _2\"></span>sufrido <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>deterioro del <span class=\"_ _16\"></span>valor <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>se <span class=\"_ _16\"></span>cobr<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>efectivo <span class=\"_ _2\"></span>o <span class=\"_ _16\"></span>sob<span class=\"_ _0\"></span>re <span class=\"_ _16\"></span>la <span class=\"_ _2\"></span>base <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>recupe<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _16\"></span>del <span class=\"_ _2\"></span>coste cuando <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>condiciones <span class=\"_ _4\"> </span>est\u00e1n <span class=\"_ _4\"> </span>garantizadas.<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>Dichos <span class=\"_ _4\"> </span>ingresos <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>reconocen <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ep\u00edgrafe <span class=\"_ _4\"> </span>de \u201c<span class=\"ffb\">ingresos (gastos) fi<span class=\"_ _0\"></span>nancieros netos<span class=\"_ _0\"></span></span>\u201d de la cuenta d<span class=\"_ _0\"></span>e p<span class=\"ff3\">\u00e9rdidas y ganan<span class=\"_ _0\"></span>cias cons<span class=\"_ _0\"></span>olidadas.<span class=\"ff2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "Costes por intereses El Grupo capitaliza los costes por intereses que son directamente atribuibles a la adquisici\u00f3n, construcci\u00f3n o producci\u00f3n de activos cualificados.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "<span class=\"ff3\">P\u00e9rdidas por deterio<span class=\"_ _0\"></span>ro de los activos<span class=\"_ _0\"></span> no financie<span class=\"_ _0\"></span>ros<span class=\"_ _3c\"> </span></span><span class=\"ff3\"> </span>Los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>intangib<span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>tien<span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>vida <span class=\"_ _0\"></span>\u00fatil <span class=\"_ _0\"></span>ind<span class=\"_ _0\"></span>efinida <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>est\u00e1n <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ujetos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>amo<span class=\"_ _0\"></span>rtizaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>se<span class=\"_ _3c\"> </span> someten <span class=\"_ _16\"></span>anualmente <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>pruebas <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>p\u00e9rdidas <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>deterioro <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>valor. <span class=\"_ _3\"></span>El <span class=\"_ _0\"></span>resto <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>activos <span class=\"_ _16\"></span>no<span class=\"_ _3c\"> </span> financieros <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>someten<span class=\"_ _0\"></span>  a <span class=\"_ _17\"> </span>pruebas <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span>  p\u00e9rdidas<span class=\"_ _0\"></span>  po<span class=\"_ _0\"></span>r  d<span class=\"_ _0\"></span>eterioro <span class=\"_ _17\"> </span>siempre <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>alg\u00fan <span class=\"_ _17\"> </span>suceso<span class=\"_ _0\"></span>  o<span class=\"_ _3c\"> </span> cambio <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>las <span class=\"_ _3\"> </span>circunst<span class=\"_ _0\"></span>ancias <span class=\"_ _3\"> </span>indiq<span class=\"_ _0\"></span>ue <span class=\"_ _3\"> </span>que <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>importe <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>libros <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>uede <span class=\"_ _3\"> </span>no<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>ser <span class=\"_ _4\"> </span>recuperable. <span class=\"_ _3\"> </span>Se<span class=\"_ _3c\"> </span> reconoce <span class=\"_ _19\"> </span>una <span class=\"_ _19\"> </span>p\u00e9rdida <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>cuant\u00eda <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>excede <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>libro<span class=\"_ _0\"></span>s <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>su <span class=\"_ _19\"> </span>imp<span class=\"_ _0\"></span>orte<span class=\"_ _3c\"> </span> recuperable. El imp<span class=\"_ _0\"></span>orte recuperable <span class=\"_ _0\"></span>es el valor razo<span class=\"_ _0\"></span>nable de un activo<span class=\"_ _0\"></span> menos los costes<span class=\"_ _0\"></span> para la<span class=\"_ _3c\"> </span> venta o el v<span class=\"_ _0\"></span>alor de <span class=\"_ _0\"></span>uso, el mayor d<span class=\"_ _0\"></span>e los <span class=\"_ _0\"></span>dos. A efecto<span class=\"_ _0\"></span>s de eval<span class=\"_ _0\"></span>uar las p<span class=\"_ _0\"></span>\u00e9rdidas por <span class=\"_ _0\"></span>deterioro del<span class=\"_ _3c\"> </span> valor, <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>agrupan <span class=\"_ _0\"></span>al <span class=\"_ _16\"></span>nivel <span class=\"_ _16\"></span>m\u00e1s <span class=\"_ _16\"></span>bajo <span class=\"_ _16\"></span>para <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>que <span class=\"_ _16\"></span>hay <span class=\"_ _16\"></span>flujos <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>efectivo <span class=\"_ _16\"></span>identificables<span class=\"_ _3c\"> </span> por  separado  (unidades  generadoras  de  efectivo)<span class=\"_ _0\"></span>.  Los  activos  no  financieros,  distintos  del<span class=\"_ _3c\"> </span> fondo <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>comercio, <span class=\"_ _16\"></span>que <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>ubieran <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ufrido <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>p\u00e9rdida <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>someten <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>revisiones <span class=\"_ _16\"></span>a<span class=\"_ _3c\"> </span> cada fecha de balance por<span class=\"_ _0\"></span> si se hubieran prod<span class=\"_ _0\"></span>ucido reversiones de la p\u00e9<span class=\"_ _0\"></span>rdida.<span class=\"_ _16\"></span> Deterioro de v<span class=\"_ _0\"></span>alor El <span class=\"_ _2\"></span>Grupo <span class=\"_ _3\"></span>eval\u00faa <span class=\"_ _2\"></span>sob<span class=\"_ _0\"></span>re <span class=\"_ _2\"></span>una <span class=\"_ _3\"></span>base <span class=\"_ _2\"></span>prospe<span class=\"_ _0\"></span>ctiva <span class=\"_ _2\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>cr\u00e9dito <span class=\"_ _2\"></span>espe<span class=\"_ _0\"></span>radas <span class=\"_ _2\"></span>aso<span class=\"_ _0\"></span>ciadas <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> sus <span class=\"_ _3\"></span>activos <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>coste <span class=\"_ _2\"></span>amo<span class=\"_ _0\"></span>rtizado <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _3\"></span>razonable <span class=\"_ _3\"></span>con <span class=\"_ _2\"></span>ca<span class=\"_ _0\"></span>mbios <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>otro<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>resultado <span class=\"_ _3\"></span>global. <span class=\"_ _2\"></span>La metodolog\u00eda <span class=\"_ _1c\"> </span>aplicad<span class=\"_ _0\"></span>a <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _19\"> </span>depend<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _1c\"> </span>habido <span class=\"_ _1c\"> </span>un <span class=\"_ _1c\"> </span>increment<span class=\"_ _0\"></span>o significativo en el riesg<span class=\"_ _0\"></span>o de cr\u00e9dito.<span class=\"_ _0\"></span> Para <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>erciales <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cob<span class=\"_ _0\"></span>rar, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>apli<span class=\"_ _0\"></span>ca <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>enfoque <span class=\"_ _0\"></span>simplific<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>permitido <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> NIIF <span class=\"_ _1c\"> </span>9<span class=\"_ _0\"></span>, <span class=\"_ _1c\"> </span>que <span class=\"_ _22\"> </span>exige <span class=\"_ _22\"> </span>que <span class=\"_ _22\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _1c\"> </span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _1c\"> </span>esp<span class=\"_ _0\"></span>eradas <span class=\"_ _1c\"> </span>d<span class=\"_ _0\"></span>urante <span class=\"_ _1c\"> </span>su<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>vida <span class=\"_ _22\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>recon<span class=\"_ _0\"></span>ozcan <span class=\"_ _1c\"> </span>d<span class=\"_ _0\"></span>esde <span class=\"_ _1c\"> </span>el reconocimiento inicial<span class=\"_ _0\"></span> de las cuentas a cobr<span class=\"_ _0\"></span>ar<span class=\"_ _3c\"> </span>.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "P\u00e9rdidas por deterioro de los activos no financieros Los activos intangibles que tienen una vida \u00fatil indefinida no est\u00e1n sujetos a amortizaci\u00f3n y se someten anualmente a pruebas de p\u00e9rdidas por deterioro del valor. El resto de los activos no financieros  se  someten  a  pruebas  de  p\u00e9rdidas  por  deterioro  siempre  que  alg\u00fan  suceso  o cambio  en  las  circunstancias  indique  que  el  importe  en  libros  puede  no  ser  recuperable.  Se reconoce  una  p\u00e9rdida  por  deterioro  por  la  cuant\u00eda  que  excede  en  libros  de  su  importe recuperable. El importe recuperable es el valor razonable de un activo menos los costes para la venta o el valor de uso, el mayor de los dos. A efectos de evaluar las p\u00e9rdidas por deterioro del valor, los activos se agrupan al nivel m\u00e1s bajo para el que hay flujos de efectivo identificables por  separado  (unidades  generadoras  de  efectivo).  Los  activos  no  financieros,  distintos  del fondo de comercio, que hubieran sufrido una p\u00e9rdida por deterioro se someten a revisiones a cada fecha de balance por si se hubieran producido reversiones de la p\u00e9rdida.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "Activos financieros<span class=\"_ _0\"></span> 2.1<span class=\"ls0\">1<span class=\"ls12\">.1</span> <span class=\"_ _10\"> </span>Clasificaci\u00f3n </span>El Grupo clasifica sus activ<span class=\"_ _0\"></span>os financieros<span class=\"_ _0\"></span> en las siguientes cat<span class=\"_ _0\"></span>egor\u00edas de valoraci\u00f3n: <span class=\"_ _16\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">aquellos<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>valoran <span class=\"_ _4\"> </span>con <span class=\"_ _3\"> </span>post<span class=\"_ _0\"></span>erioridad <span class=\"_ _3\"> </span>a <span class=\"_ _4\"> </span>valor <span class=\"_ _3\"> </span>razon<span class=\"_ _0\"></span>able <span class=\"_ _3\"> </span>(ya <span class=\"_ _4\"> </span>sea <span class=\"_ _3\"> </span>con <span class=\"_ _4\"> </span>cambios <span class=\"_ _3\"> </span>en </span></span>resultados o en otro r<span class=\"_ _0\"></span>esultado <span class=\"_ _0\"></span>global), y \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">aquellos qu<span class=\"_ _0\"></span>e se valoran a cost<span class=\"_ _0\"></span>e amortizado. <span class=\"_ _0\"></span> </span></span>La <span class=\"_ _17\"> </span>clasificaci\u00f3n <span class=\"_ _15\"> </span>depende<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>mod<span class=\"_ _0\"></span>elo <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>negocio<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>entidad <span class=\"_ _15\"> </span>para <span class=\"_ _17\"> </span>gest<span class=\"_ _0\"></span>ionar <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span>ctivos financieros y de los t\u00e9<span class=\"_ _0\"></span>rminos contractuales d<span class=\"_ _0\"></span>e los flujos de efectiv<span class=\"_ _0\"></span>o.<span class=\"_ _0\"></span> Para <span class=\"_ _15\"> </span>los<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>activ<span class=\"_ _0\"></span>os <span class=\"_ _15\"> </span>valo<span class=\"_ _0\"></span>rados <span class=\"_ _19\"> </span>a <span class=\"_ _15\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _19\"> </span>razonable, <span class=\"_ _19\"> </span>las <span class=\"_ _15\"> </span>gan<span class=\"_ _0\"></span>ancias <span class=\"_ _19\"> </span>y <span class=\"_ _15\"> </span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>registrar\u00e1n <span class=\"_ _19\"> </span>en resultados <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>tro <span class=\"_ _0\"></span>resultad<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>global. <span class=\"_ _0\"></span>Para <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>versiones <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>inst<span class=\"_ _0\"></span>rumentos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que no <span class=\"_ _19\"> </span>se <span class=\"_ _1c\"> </span>mantienen <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _19\"> </span>n<span class=\"_ _0\"></span>egociaci\u00f3n, <span class=\"_ _1c\"> </span>esto <span class=\"_ _19\"> </span>depend<span class=\"_ _0\"></span>er\u00e1 <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>el <span class=\"_ _1c\"> </span>Grupo <span class=\"_ _1c\"> </span>realiz\u00f3 <span class=\"_ _19\"> </span>un<span class=\"_ _0\"></span>a <span class=\"_ _19\"> </span>elecci\u00f3n<span class=\"_ _0\"></span> irrevocable <span class=\"_ _22\"> </span>en <span class=\"_ _12\"> </span>el <span class=\"_ _12\"> </span>momen<span class=\"_ _0\"></span>to <span class=\"_ _22\"> </span>del <span class=\"_ _12\"> </span>reconocimiento <span class=\"_ _12\"> </span>inicial <span class=\"_ _22\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _22\"> </span>contabiliz<span class=\"_ _0\"></span>ar <span class=\"_ _22\"> </span>la <span class=\"_ _12\"> </span>inversi\u00f3n <span class=\"_ _12\"> </span>en patrimonio a valor razon<span class=\"_ _0\"></span>able con cambio<span class=\"_ _0\"></span>s en otro resultado glob<span class=\"_ _0\"></span>al.<span class=\"_ _0\"></span> El  Grupo  r<span class=\"_ _0\"></span>eclasifica  las <span class=\"_ _17\"> </span>inversiones <span class=\"_ _17\"> </span>en  deuda <span class=\"_ _17\"> </span>cuando <span class=\"_ _17\"> </span>y  solo  cuando <span class=\"_ _17\"> </span>cambia  s<span class=\"_ _0\"></span>u  modelo<span class=\"_ _0\"></span>  de negocio para gestionar<span class=\"_ _0\"></span> esos activos<span class=\"_ _3c\"> </span>.<span class=\"_ _0\"></span> Reconocimiento y baj<span class=\"_ _0\"></span>a en cuentas<span class=\"_ _0\"></span> Las <span class=\"_ _17\"> </span>compras <span class=\"_ _17\"> </span>y <span class=\"_ _15\"> </span>ventas <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>nvencionales <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>activos <span class=\"_ _15\"> </span>financieros <span class=\"_ _17\"> </span>se <span class=\"_ _15\"> </span>reconocen <span class=\"_ _15\"> </span>en <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>fecha <span class=\"_ _15\"> </span>de negociaci\u00f3n, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e el <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>comp<span class=\"_ _0\"></span>romete <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>comp<span class=\"_ _0\"></span>rar o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vender <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>activo. <span class=\"_ _0\"></span>Los<span class=\"_ _0\"></span> activos <span class=\"_ _0\"></span>financi<span class=\"_ _0\"></span>eros <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>baja <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>cuentas <span class=\"_ _16\"></span>cuando <span class=\"_ _16\"></span>expiran <span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>ceden <span class=\"_ _16\"></span>los <span class=\"_ _0\"></span>derec<span class=\"_ _0\"></span>hos <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>recibir flujos <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>efectivo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _3\"></span>activos <span class=\"_ _2\"></span>financieros<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _2\"></span>ha <span class=\"_ _3\"></span>transferido <span class=\"_ _2\"></span>susta<span class=\"_ _0\"></span>ncialmente <span class=\"_ _2\"></span>tod<span class=\"_ _0\"></span>os los riesgos y beneficios<span class=\"_ _0\"></span> inherentes a la<span class=\"_ _0\"></span> propiedad<span class=\"_ _3c\"> </span>.<span class=\"_ _3c\"> </span>2.1<span class=\"ls0\">1.3  <span class=\"_ _15\"> </span>Valoraci\u00f3n </span>En  el <span class=\"_ _17\"> </span>momento <span class=\"_ _17\"> </span>de  recon<span class=\"_ _0\"></span>ocimiento  in<span class=\"_ _0\"></span>icial,  el  G<span class=\"_ _0\"></span>rupo <span class=\"_ _17\"> </span>valora  un <span class=\"_ _17\"> </span>activo <span class=\"_ _17\"> </span>financiero  a <span class=\"_ _17\"> </span>su  valo<span class=\"_ _0\"></span>r razonable <span class=\"_ _0\"></span>m\u00e1s,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>financiero <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ea <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cambio<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>en resultados <span class=\"_ _1a\"> </span>(VRR), <span class=\"_ _1a\"> </span>los <span class=\"_ _12\"> </span>co<span class=\"_ _0\"></span>stes <span class=\"_ _1a\"> </span>de <span class=\"_ _12\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>transacci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _12\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _12\"> </span>sean<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>directament<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>atribuib<span class=\"_ _0\"></span>les <span class=\"_ _1a\"> </span>a <span class=\"_ _12\"> </span>la adquisici\u00f3n <span class=\"_ _10\"> </span>del <span class=\"_ _1b\"> </span>activo <span class=\"_ _10\"> </span>financiero. <span class=\"_ _1b\"> </span>Los <span class=\"_ _10\"> </span>costes <span class=\"_ _1b\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1b\"> </span>la <span class=\"_ _10\"> </span>transacci\u00f3n <span class=\"_ _10\"> </span>de <span class=\"_ _1b\"> </span>act<span class=\"_ _0\"></span>ivos <span class=\"_ _1b\"> </span>fin<span class=\"_ _0\"></span>ancieros registrados <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>valor <span class=\"_ _1c\"> </span>razo<span class=\"_ _0\"></span>nable <span class=\"_ _19\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>cambios <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>resultados<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>se <span class=\"_ _1c\"> </span>reconoc<span class=\"_ _0\"></span>en <span class=\"_ _1c\"> </span>como <span class=\"_ _1c\"> </span>gastos <span class=\"_ _1c\"> </span>en resultados. Los <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _16\"></span>financieros <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>derivados <span class=\"_ _16\"></span>impl\u00edcitos <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span>sideran <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>tot<span class=\"_ _0\"></span>alidad <span class=\"_ _16\"></span>al <span class=\"_ _2\"></span>dete<span class=\"_ _0\"></span>rminar <span class=\"_ _16\"></span>si sus flujos de efectiv<span class=\"_ _0\"></span>o son \u00fanicamente el pago d<span class=\"_ _0\"></span>e principal e interese<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span> Instrumentos de deuda<span class=\"_ _0\"></span> La <span class=\"_ _4\"> </span>valoraci\u00f3n <span class=\"_ _4\"> </span>poste<span class=\"_ _0\"></span>rior <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>instrum<span class=\"_ _0\"></span>entos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>deuda <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>epende <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>modelo<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>negocio <span class=\"_ _4\"> </span>del Grupo <span class=\"_ _16\"></span>para <span class=\"_ _16\"></span>gestionar <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>activo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>aracter\u00edsticas <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>flujos <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>efectiv<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>activo. <span class=\"_ _16\"></span>Hay tres categor\u00edas de valor<span class=\"_ _0\"></span>aci\u00f3n en las que el Gr<span class=\"_ _0\"></span>upo clasifica sus instrumento<span class=\"_ _0\"></span>s de deuda:<span class=\"_ _16\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">Cost<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>amortizado: <span class=\"_ _4\"> </span>Los <span class=\"_ _3\"> </span>activos <span class=\"_ _4\"> </span>que <span class=\"_ _3\"></span>se <span class=\"_ _3\"> </span>mantien<span class=\"_ _0\"></span>en <span class=\"_ _3\"> </span>para <span class=\"_ _4\"> </span>el <span class=\"_ _3\"></span>cobro <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>flujos <span class=\"_ _3\"></span>de <span class=\"_ _4\"> </span>efectivo </span></span>contractuales  cuando <span class=\"_ _4\"> </span>esos  flujos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>efectivo  representan <span class=\"_ _4\"> </span>s\u00f3lo <span class=\"_ _4\"> </span>pagos  de <span class=\"_ _4\"> </span>principal  e intereses <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>valoran <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>coste <span class=\"_ _3\"> </span>amortiz<span class=\"_ _0\"></span>ado. <span class=\"_ _3\"> </span>Los <span class=\"_ _3\"> </span>ingresos <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>intereses <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>estos <span class=\"_ _3\"></span>activos financieros <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>cluyen <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>ingresos <span class=\"_ _2\"></span>financi<span class=\"_ _0\"></span>eros <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>m\u00e9todo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>tipo<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de inter\u00e9s  efectivo.  Cualquier  ganancia  o  p\u00e9rdida  que  surja  cuando  se  den  de <span class=\"_ _4\"> </span>baja  se reconoce <span class=\"_ _16\"></span>directamente <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>resultado <span class=\"_ _16\"></span>del <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>presenta <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>ras <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _16\"></span>/ (p\u00e9rdidas) <span class=\"_ _2\"></span>junto <span class=\"_ _3\"></span>con <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>ganancias <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>iferencias <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>cambio. <span class=\"_ _2\"></span>Las <span class=\"_ _2\"></span>p\u00e9rdidas por <span class=\"_ _17\"> </span>deterioro <span class=\"_ _15\"> </span>del <span class=\"_ _17\"> </span>valor <span class=\"_ _15\"> </span>se <span class=\"_ _17\"> </span>presentan <span class=\"_ _17\"> </span>com<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>una <span class=\"_ _15\"> </span>partida <span class=\"_ _17\"> </span>sep<span class=\"_ _0\"></span>arada <span class=\"_ _17\"> </span>en <span class=\"_ _15\"> </span>el <span class=\"_ _17\"> </span>estado <span class=\"_ _15\"> </span>de resultados. \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">Valor <span class=\"_ _3\"> </span>razonable <span class=\"_ _3\"> </span>con <span class=\"_ _3\"></span>cambios <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>otro <span class=\"_ _3\"> </span>resultado <span class=\"_ _3\"></span>global: <span class=\"_ _3\"></span>Los <span class=\"_ _2\"></span>activos <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>mantienen<span class=\"_ _0\"></span> </span></span>para <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>cobro <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>flujos <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ectivo <span class=\"_ _16\"></span>contractuales <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>para <span class=\"_ _16\"></span>vender <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>ancieros, cuando  los  flujos  de  efectiv<span class=\"_ _0\"></span>o  de  los  activos  representan  s\u00f3lo  pagos  d<span class=\"_ _0\"></span>e  principal  e intereses, <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>valoran <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>valor <span class=\"_ _17\"> </span>razonable <span class=\"_ _15\"> </span>con <span class=\"_ _17\"> </span>cambios <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>otro <span class=\"_ _17\"> </span>resultado <span class=\"_ _17\"> </span>gl<span class=\"_ _0\"></span>obal. <span class=\"_ _17\"> </span>Los movimientos <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>libros <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>llevan <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>tro <span class=\"_ _16\"></span>resultado <span class=\"_ _16\"></span>global, <span class=\"_ _0\"></span>exc<span class=\"_ _0\"></span>epto <span class=\"_ _16\"></span>para <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> reconocimiento <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>ganan<span class=\"_ _0\"></span>cias <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _3\"> </span>del <span class=\"_ _4\"> </span>valor, <span class=\"_ _3\"> </span>ingresos <span class=\"_ _4\"> </span>ordinarios por <span class=\"_ _3\"></span>intereses <span class=\"_ _2\"></span>y <span class=\"_ _3\"> </span>ganancias<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _3\"></span>por <span class=\"_ _2\"></span>difer<span class=\"_ _0\"></span>encias <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>cambio<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>reconocen <span class=\"_ _2\"></span>en resultados. <span class=\"_ _0\"></span>Cu<span class=\"_ _0\"></span>ando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>financiero <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>aja <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>entas, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>gan<span class=\"_ _0\"></span>ancia <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00e9rdida acumulada <span class=\"_ _1c\"> </span>previamente<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>reconocida <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>otro <span class=\"_ _1c\"> </span>resu<span class=\"_ _0\"></span>ltado <span class=\"_ _1c\"> </span>global <span class=\"_ _1c\"> </span>se <span class=\"_ _1c\"> </span>reclasifica<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>desde<span class=\"_ _0\"></span> patrimonio neto<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>resultados y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce en o<span class=\"_ _0\"></span>tras g<span class=\"_ _0\"></span>anancias/(p\u00e9rdidas). <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>ingresos por <span class=\"_ _15\"> </span>inter<span class=\"_ _0\"></span>eses <span class=\"_ _15\"> </span>de <span class=\"_ _19\"> </span>estos <span class=\"_ _19\"> </span>activos <span class=\"_ _19\"> </span>financieros <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>incluyen <span class=\"_ _19\"> </span>en <span class=\"_ _15\"> </span>ing<span class=\"_ _0\"></span>resos <span class=\"_ _19\"> </span>financieros <span class=\"_ _19\"> </span>de acuerdo  con<span class=\"_ _0\"></span>  el <span class=\"_ _17\"> </span>m\u00e9todo <span class=\"_ _17\"> </span>del  t<span class=\"_ _0\"></span>ipo  d<span class=\"_ _0\"></span>e  inter\u00e9s <span class=\"_ _17\"> </span>efectivo<span class=\"_ _0\"></span>.  Las  g<span class=\"_ _0\"></span>anancias <span class=\"_ _17\"> </span>y  p<span class=\"_ _0\"></span>\u00e9rdidas  p<span class=\"_ _0\"></span>or diferencias <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>cambio<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>presentan<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>o<span class=\"_ _0\"></span>tras <span class=\"_ _17\"> </span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _17\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _17\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>el <span class=\"_ _15\"> </span>gasto <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>or deterioro del valor se p<span class=\"_ _0\"></span>resenta como una pa<span class=\"_ _0\"></span>rtida separada en el estado d<span class=\"_ _0\"></span>e resultados.<span class=\"_ _3c\"> </span>\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">Valor <span class=\"_ _0\"></span>razonable<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>cambio<span class=\"_ _0\"></span>s en <span class=\"_ _0\"></span>resultados: <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>os que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>cumplen <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>para </span></span>a <span class=\"_ _2\"></span>coste <span class=\"_ _3\"></span>amortizado <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>para <span class=\"_ _3\"></span>a <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _2\"></span>razon<span class=\"_ _0\"></span>able <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ambios <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>otro <span class=\"_ _2\"></span>resultado<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>glob<span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>se reconocen <span class=\"_ _0\"></span>a valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con c<span class=\"_ _0\"></span>ambios <span class=\"_ _0\"></span>en resulta<span class=\"_ _0\"></span>dos. Una g<span class=\"_ _0\"></span>anancia o<span class=\"_ _0\"></span> una <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>en una  inversi\u00f3n <span class=\"_ _17\"> </span>en  deuda <span class=\"_ _17\"> </span>que  se <span class=\"_ _17\"> </span>reconozca <span class=\"_ _17\"> </span>con  posterio<span class=\"_ _0\"></span>ridad  a  valo<span class=\"_ _0\"></span>r  razonable  con<span class=\"_ _0\"></span> cambios <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>resultados <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>reconoce<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>resultados <span class=\"_ _3\"> </span>y <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>presenta <span class=\"_ _3\"></span>neta <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>est<span class=\"_ _0\"></span>ado <span class=\"_ _2\"></span>de resultados dentro de ot<span class=\"_ _0\"></span>ras ganancias / (p\u00e9rdidas<span class=\"_ _0\"></span>) en el ejercicio en que su<span class=\"_ _0\"></span>rge.<span class=\"_ _16\"></span> Instrumentos de patri<span class=\"_ _0\"></span>monio neto<span class=\"_ _0\"></span> El <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"></span>valora <span class=\"_ _3\"> </span>posterior<span class=\"_ _0\"></span>mente <span class=\"_ _3\"></span>todas <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>inversiones <span class=\"_ _4\"> </span>en <span class=\"_ _2\"></span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>neto <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>valor <span class=\"_ _3\"> </span>razonable.<span class=\"_ _0\"></span> Cuando <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>direcci\u00f3n <span class=\"_ _3\"> </span>del <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"> </span>ha <span class=\"_ _3\"> </span>optado <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>presentar <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>ganancias<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _3\"> </span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>valor razonable <span class=\"_ _1d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1d\"> </span>las <span class=\"_ _1d\"> </span>inv<span class=\"_ _0\"></span>ersiones <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _1d\"> </span>n<span class=\"_ _0\"></span>eto <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>otro<span class=\"_ _0\"></span> <span class=\"_ _1d\"> </span>resultado <span class=\"_ _1d\"> </span>g<span class=\"_ _0\"></span>lobal, <span class=\"_ _1d\"> </span>no <span class=\"_ _23\"> </span>hay reclasificaci\u00f3n <span class=\"_ _1c\"> </span>posterio<span class=\"_ _0\"></span>r <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>gananci<span class=\"_ _0\"></span>as <span class=\"_ _1c\"> </span>y <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>valor <span class=\"_ _1c\"> </span>razonab<span class=\"_ _0\"></span>le <span class=\"_ _19\"> </span>a <span class=\"_ _1c\"> </span>resultado<span class=\"_ _0\"></span>s siguiendo  a <span class=\"_ _4\"> </span>la  baja  en  cuentas  de <span class=\"_ _4\"> </span>la  inversi\u00f3n.  Los  dividendos  de <span class=\"_ _4\"> </span>tales  inversiones  siguen reconoci\u00e9ndose <span class=\"_ _17\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>resultado <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _17\"> </span>ejercicio<span class=\"_ _0\"></span>  co<span class=\"_ _0\"></span>mo <span class=\"_ _17\"> </span>otros <span class=\"_ _17\"> </span>in<span class=\"_ _0\"></span>gresos <span class=\"_ _17\"> </span>cuando<span class=\"_ _0\"></span>  se<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>establece <span class=\"_ _15\"> </span>el derecho de la sociedad a<span class=\"_ _0\"></span> recibir los pagos.<span class=\"_ _0\"></span> Los <span class=\"_ _4\"> </span>cambios <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>razonable <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>activos <span class=\"_ _4\"> </span>finan<span class=\"_ _0\"></span>cieros <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _4\"> </span>razonable <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>cambio<span class=\"_ _0\"></span>s <span class=\"_ _4\"> </span>en resultados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n o<span class=\"_ _0\"></span>tras g<span class=\"_ _0\"></span>anancias <span class=\"_ _0\"></span>/ <span class=\"_ _0\"></span>(p\u00e9rdi<span class=\"_ _0\"></span>das) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>result<span class=\"_ _0\"></span>ados c<span class=\"_ _0\"></span>uando s<span class=\"_ _0\"></span>ea aplicable. <span class=\"_ _0\"></span>Las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>deterioro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(y <span class=\"_ _0\"></span>reversiones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el valor) <span class=\"_ _16\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>versiones <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>neto<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>valorad<span class=\"_ _0\"></span>as <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>cambio<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>en <span class=\"_ _2\"></span>ot<span class=\"_ _0\"></span>ro resultado global no se pr<span class=\"_ _0\"></span>esentan separadam<span class=\"_ _0\"></span>ente de otros cambio<span class=\"_ _0\"></span>s en el valor razonabl<span class=\"_ _0\"></span>e.<span class=\"_ _16\"></span> 2.1<span class=\"ls0\">1.4 <span class=\"_ _10\"> </span>Deterioro de v<span class=\"_ _0\"></span>alor </span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _3\"></span>eval\u00faa <span class=\"_ _2\"></span>sob<span class=\"_ _0\"></span>re <span class=\"_ _2\"></span>una <span class=\"_ _3\"></span>base <span class=\"_ _2\"></span>prospe<span class=\"_ _0\"></span>ctiva <span class=\"_ _2\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>cr\u00e9dito <span class=\"_ _2\"></span>espe<span class=\"_ _0\"></span>radas <span class=\"_ _2\"></span>aso<span class=\"_ _0\"></span>ciadas <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> sus <span class=\"_ _3\"></span>activos <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>coste <span class=\"_ _2\"></span>amo<span class=\"_ _0\"></span>rtizado <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _3\"></span>razonable <span class=\"_ _3\"></span>con <span class=\"_ _2\"></span>ca<span class=\"_ _0\"></span>mbios <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>otro<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>resultado <span class=\"_ _3\"></span>global. <span class=\"_ _2\"></span>La metodolog\u00eda <span class=\"_ _1c\"> </span>aplicad<span class=\"_ _0\"></span>a <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _19\"> </span>depend<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _1c\"> </span>habido <span class=\"_ _1c\"> </span>un <span class=\"_ _1c\"> </span>increment<span class=\"_ _0\"></span>o significativo en el riesg<span class=\"_ _0\"></span>o de cr\u00e9dito.<span class=\"_ _0\"></span> Para <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>erciales <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cob<span class=\"_ _0\"></span>rar, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>apli<span class=\"_ _0\"></span>ca <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>enfoque <span class=\"_ _0\"></span>simplific<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>permitido <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> NIIF <span class=\"_ _1c\"> </span>9<span class=\"_ _0\"></span>, <span class=\"_ _1c\"> </span>que <span class=\"_ _22\"> </span>exige <span class=\"_ _22\"> </span>que <span class=\"_ _22\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _1c\"> </span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _1c\"> </span>esp<span class=\"_ _0\"></span>eradas <span class=\"_ _1c\"> </span>d<span class=\"_ _0\"></span>urante <span class=\"_ _1c\"> </span>su<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>vida <span class=\"_ _22\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>recon<span class=\"_ _0\"></span>ozcan <span class=\"_ _1c\"> </span>d<span class=\"_ _0\"></span>esde <span class=\"_ _1c\"> </span>el reconocimiento inicial<span class=\"_ _0\"></span> de las cuentas a cobr<span class=\"_ _0\"></span>ar<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "Activos financieros 2.11.1  Clasificaci\u00f3n El Grupo clasifica sus activos financieros en las siguientes categor\u00edas de valoraci\u00f3n:  \u2022  aquellos  que  se  valoran  con  posterioridad  a  valor  razonable  (ya  sea  con  cambios  en resultados o en otro resultado global), y \u2022  aquellos que se valoran a coste amortizado.  La  clasificaci\u00f3n  depende  del  modelo  de  negocio  de  la  entidad  para  gestionar  los  activos financieros y de los t\u00e9rminos contractuales de los flujos de efectivo. Para  los  activos  valorados  a  valor  razonable,  las  ganancias  y  p\u00e9rdidas  se  registrar\u00e1n  en resultados o en otro resultado global. Para las inversiones en instrumentos de patrimonio que no  se  mantienen  para  negociaci\u00f3n,  esto  depender\u00e1  de  si  el  Grupo  realiz\u00f3  una  elecci\u00f3n irrevocable  en  el  momento  del  reconocimiento  inicial  para  contabilizar  la  inversi\u00f3n  en patrimonio a valor razonable con cambios en otro resultado global. El  Grupo  reclasifica  las  inversiones  en  deuda  cuando  y  solo  cuando  cambia  su  modelo  de negocio para gestionar esos activos . 2.11.2   Reconocimiento y baja en cuentas Las  compras  y  ventas  convencionales  de  activos  financieros  se  reconocen  en  la  fecha  de negociaci\u00f3n, que es la fecha en que el Grupo se compromete a comprar o vender el activo. Los activos financieros se dan de baja en cuentas cuando expiran o se ceden los derechos a recibir flujos de efectivo de los activos financieros y el Grupo ha transferido sustancialmente todos los riesgos y beneficios inherentes a la propiedad .  2.11.3   Valoraci\u00f3n En  el  momento  de  reconocimiento  inicial,  el  Grupo  valora  un  activo  financiero  a  su  valor razonable m\u00e1s, en el caso de un activo financiero que no sea a valor razonable con cambios en resultados  (VRR),  los  costes  de  la  transacci\u00f3n  que  sean  directamente  atribuibles  a  la adquisici\u00f3n  del  activo  financiero.  Los  costes  de  la  transacci\u00f3n  de  activos  financieros registrados  a  valor  razonable  con  cambios  en  resultados  se  reconocen  como  gastos  en resultados. Los activos financieros con derivados impl\u00edcitos se consideran en su totalidad al determinar si sus flujos de efectivo son \u00fanicamente el pago de principal e intereses. Instrumentos de deuda La  valoraci\u00f3n  posterior  de  los  instrumentos  de  deuda  depende  del  modelo  de  negocio  del Grupo para gestionar el activo y de las caracter\u00edsticas de los flujos de efectivo del activo. Hay tres categor\u00edas de valoraci\u00f3n en las que el Grupo clasifica sus instrumentos de deuda: \u2022  Coste amortizado:  Los  activos  que se  mantienen  para  el cobro  de  flujos de  efectivo contractuales  cuando  esos  flujos  de  efectivo  representan  s\u00f3lo  pagos  de  principal  e intereses  se  valoran  a  coste  amortizado.  Los  ingresos  por  intereses  de estos activos financieros se incluyen en ingresos financieros de acuerdo con el m\u00e9todo del tipo de inter\u00e9s  efectivo.  Cualquier  ganancia  o  p\u00e9rdida  que  surja  cuando  se  den  de  baja  se reconoce directamente en el resultado del ejercicio y se presenta en otras ganancias / (p\u00e9rdidas) junto con las ganancias y p\u00e9rdidas por diferencias de cambio. Las p\u00e9rdidas por  deterioro  del  valor  se  presentan  como  una  partida  separada  en  el  estado  de resultados. \u2022  Valor  razonable  con cambios en otro  resultado global: Los activos que se mantienen para el cobro de flujos de efectivo contractuales y para vender los activos financieros, cuando  los  flujos  de  efectivo  de  los  activos  representan  s\u00f3lo  pagos  de  principal  e intereses,  se  valoran  a  valor  razonable  con  cambios  en  otro  resultado  global.  Los movimientos en el importe en libros se llevan a otro resultado global, excepto para el reconocimiento  de  ganancias  o  p\u00e9rdidas  por  deterioro  del  valor,  ingresos  ordinarios por intereses y  ganancias o p\u00e9rdidas por diferencias de cambio que se reconocen en resultados. Cuando el activo financiero se da de baja en cuentas, la ganancia o p\u00e9rdida acumulada  previamente  reconocida  en  otro  resultado  global  se  reclasifica  desde patrimonio neto a resultados y se reconoce en otras ganancias/(p\u00e9rdidas). Los ingresos por  intereses  de  estos  activos  financieros  se  incluyen  en  ingresos  financieros  de acuerdo  con  el  m\u00e9todo  del  tipo  de  inter\u00e9s  efectivo.  Las  ganancias  y  p\u00e9rdidas  por diferencias  de  cambio  se  presentan  en  otras  ganancias  y  p\u00e9rdidas  y  el  gasto  por deterioro del valor se presenta como una partida separada en el estado de resultados. \u2022  Valor razonable con cambios en resultados: Los activos que no cumplen el criterio para a coste amortizado o para a valor razonable con cambios en otro resultado global se reconocen a valor razonable con cambios en resultados. Una ganancia o una p\u00e9rdida en una  inversi\u00f3n  en  deuda  que  se  reconozca  con  posterioridad  a  valor  razonable  con cambios en resultados se reconoce en resultados  y se presenta neta en el estado de resultados dentro de otras ganancias / (p\u00e9rdidas) en el ejercicio en que surge. Instrumentos de patrimonio neto El  Grupo valora  posteriormente todas  las  inversiones  en patrimonio neto  a  valor  razonable. Cuando la direcci\u00f3n  del Grupo  ha  optado  por  presentar  las  ganancias y p\u00e9rdidas  en el valor razonable  de  las  inversiones  en  patrimonio  neto  en  otro  resultado  global,  no  hay reclasificaci\u00f3n  posterior  de  las  ganancias  y  p\u00e9rdidas  en  el  valor  razonable  a  resultados siguiendo  a  la  baja  en  cuentas  de  la  inversi\u00f3n.  Los  dividendos  de  tales  inversiones  siguen reconoci\u00e9ndose  en  el  resultado  del  ejercicio  como  otros  ingresos  cuando  se  establece  el derecho de la sociedad a recibir los pagos. Los  cambios  en  el  valor  razonable  de  activos  financieros  a  valor  razonable  con  cambios  en resultados se reconocen en otras ganancias / (p\u00e9rdidas) en el estado de resultados cuando sea aplicable. Las p\u00e9rdidas por deterioro del valor (y reversiones de las p\u00e9rdidas por deterioro del valor) sobre inversiones en patrimonio neto valoradas a valor razonable con cambios en otro resultado global no se presentan separadamente de otros cambios en el valor razonable. 2.11.4  Deterioro de valor El Grupo eval\u00faa sobre una base prospectiva las p\u00e9rdidas de cr\u00e9dito esperadas asociadas con sus activos a coste amortizado y a valor razonable con cambios en otro resultado global. La metodolog\u00eda  aplicada  para  deterioro  del  valor  depende  de  si  ha  habido  un  incremento significativo en el riesgo de cr\u00e9dito. Para las cuentas comerciales a cobrar, el Grupo aplica el enfoque simplificado permitido por la NIIF  9,  que  exige  que  las  p\u00e9rdidas  esperadas  durante  su  vida  se  reconozcan  desde  el reconocimiento inicial de las cuentas a cobrar . Cuentas a cobrar y otros activos corrientes  Cuentas  comerciales  a  cobrar  son  importes  debidos  por  clientes  por  ventas  de  bienes  o servicios realizadas en el curso normal de la  explotaci\u00f3n. Si se espera cobrar la deuda en un a\u00f1o o menos (o en el ciclo normal de la explotaci\u00f3n, si este fuera m\u00e1s largo), se clasifican como activos corrientes. En caso contrario, se presentan como activos no corrientes. Los dep\u00f3sitos en entidades financieras con un vencimiento superior a 90 d\u00edas e inferior a 12 meses son incluidos en esta categor\u00eda como activos corrientes. Las  cuentas  comerciales  a  cobrar  se  reconocen  inicialmente  por  su  valor  razonable  y posteriormente  por  su  coste  amortizado  de  acuerdo  con  el  m\u00e9todo  del  tipo  de  inter\u00e9s efectivo, menos la provisi\u00f3n por p\u00e9rdidas por deterioro del valor. Efectivo y equivalentes al efectivo El efectivo y equivalentes al efectivo incluyen el efectivo en caja, los dep\u00f3sitos a la vista en entidades  de  cr\u00e9dito,  otras  inversiones  a  corto  plazo  de  gran  liquidez  con  un  vencimiento original de tres meses o menos y los descubiertos bancarios. En  el balance, los descubiertos bancarios se clasifican como recursos ajenos en el pasivo corriente. Activos no corrientes mantenidos para la venta El Grupo clasifica los activos no corrientes y los grupos enajenables como mantenidos para la venta  si  determina  que  su  valor  contable  se  recuperar\u00e1  principalmente  a  trav\u00e9s  de  una operaci\u00f3n de venta y no mediante su uso continuado.  Los activos no corrientes y los grupos enajenables as\u00ed clasificados se valoran al menor de su valor contable y su valor razonable menos costes de venta, y se presentan separadamente en el  estado  de  situaci\u00f3n  financiera  consolidado,  como  partidas  corrientes,  en  los  ep\u00edgrafes 'Activos no corrientes y grupos enajenables mantenidos para la venta y 'Pasivos asociados con activos no corrientes y grupos enajenables mantenidos para la venta'. El inmovilizado material y los intangibles (incluidos los activos por derechos de uso) dejan de amortizarse una vez son clasificados como mantenidos para la venta.  Los criterios para esta clasificaci\u00f3n s\u00f3lo se consideran cumplidos cuando el Grupo determina que la venta es altamente probable:  La  direcci\u00f3n  est\u00e1  comprometida  con  la  decisi\u00f3n  de  vender  y  todas  las  acciones necesarias para completar la venta indican que es poco probable que se produzcan cambios significativos a la decisi\u00f3n o que esta se cancele.  Adem\u00e1s, el activo o grupo enajenable est\u00e1 en condiciones para su venta inmediata en su actual estado (\u00fanicamente sujeto a t\u00e9rminos habituales para el tipo de transacci\u00f3n de que se trate) y se  espera  que la venta se complete en el plazo de un a\u00f1o  a partir de la fecha de la clasificaci\u00f3n. Cuentas comerciales a pagar Las cuentas comerciales a pagar son obligaciones de pago por bienes o servicios que se  han adquirido de los proveedores en el curso ordinario de la explotaci\u00f3n. Las cuentas a pagar se clasifican como pasivo corriente si los pagos tienen vencimiento a un a\u00f1o o menos (o vencen en el ciclo normal de explotaci\u00f3n, si este fuera superior). En caso contrario, se presentan como pasivos no corrientes. Las cuentas comerciales a pagar se reconocen inicialmente a valor razonable y posteriormente se valoran por su coste amortizado usando el m\u00e9todo de tipo de inter\u00e9s efectivo.   Recursos ajenos Los recursos ajenos se reconocen, inicialmente, por su valor razonable, netos de los costes en que se haya incurrido en la transacci\u00f3n. Posteriormente, los recursos ajenos se valoran por su coste  amortizado;  cualquier  diferencia  entre  los  fondos  obtenidos  (netos  de  los  costes necesarios para su obtenci\u00f3n) y el valor de reembolso se reconoce en la cuenta de resultados durante la vida de la deuda de acuerdo con el m\u00e9todo del tipo de inter\u00e9s efectivo. Las comisiones abonadas por la obtenci\u00f3n de l\u00edneas de cr\u00e9dito se reconocen como costes de la transacci\u00f3n de la deuda siempre que sea probable que se vaya a disponer de una parte o de la totalidad  de  la  l\u00ednea.  En  este  caso,  las  comisiones  se  difieren  hasta  que  se  produce  la disposici\u00f3n. En la medida en que no sea probable que se vaya a disponer de todo o parte de la l\u00ednea de cr\u00e9dito, la comisi\u00f3n se capitalizar\u00e1 como un pago anticipado por servicios de liquidez y se amortiza en el periodo al que se refiere la disponibilidad del cr\u00e9dito. Los  recursos  ajenos  se  clasifican  como  pasivos  corrientes  a  menos  que  el  Grupo  tenga  un derecho incondicional a diferir su liquidaci\u00f3n durante al menos 12 meses despu\u00e9s de la fecha del balance. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "2.1<span class=\"ls0\">1.2  <span class=\"_ _15\"> </span>Reconocimiento y baj<span class=\"_ _0\"></span>a en cuentas<span class=\"_ _0\"></span> </span>Las <span class=\"_ _17\"> </span>compras <span class=\"_ _17\"> </span>y <span class=\"_ _15\"> </span>ventas <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>nvencionales <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>activos <span class=\"_ _15\"> </span>financieros <span class=\"_ _17\"> </span>se <span class=\"_ _15\"> </span>reconocen <span class=\"_ _15\"> </span>en <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>fecha <span class=\"_ _15\"> </span>de negociaci\u00f3n, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e el <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>comp<span class=\"_ _0\"></span>romete <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>comp<span class=\"_ _0\"></span>rar o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vender <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>activo. <span class=\"_ _0\"></span>Los<span class=\"_ _0\"></span> activos <span class=\"_ _0\"></span>financi<span class=\"_ _0\"></span>eros <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>baja <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>cuentas <span class=\"_ _16\"></span>cuando <span class=\"_ _16\"></span>expiran <span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>ceden <span class=\"_ _16\"></span>los <span class=\"_ _0\"></span>derec<span class=\"_ _0\"></span>hos <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>recibir flujos <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>efectivo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _3\"></span>activos <span class=\"_ _2\"></span>financieros<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _2\"></span>ha <span class=\"_ _3\"></span>transferido <span class=\"_ _2\"></span>susta<span class=\"_ _0\"></span>ncialmente <span class=\"_ _2\"></span>tod<span class=\"_ _0\"></span>os los riesgos y beneficios<span class=\"_ _0\"></span> inherentes a la<span class=\"_ _0\"></span> propiedad<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-364": {
   "value": "2.1<span class=\"ls0\">1.3  <span class=\"_ _15\"> </span>Valoraci\u00f3n </span>En  el <span class=\"_ _17\"> </span>momento <span class=\"_ _17\"> </span>de  recon<span class=\"_ _0\"></span>ocimiento  in<span class=\"_ _0\"></span>icial,  el  G<span class=\"_ _0\"></span>rupo <span class=\"_ _17\"> </span>valora  un <span class=\"_ _17\"> </span>activo <span class=\"_ _17\"> </span>financiero  a <span class=\"_ _17\"> </span>su  valo<span class=\"_ _0\"></span>r razonable <span class=\"_ _0\"></span>m\u00e1s,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>financiero <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ea <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cambio<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>en resultados <span class=\"_ _1a\"> </span>(VRR), <span class=\"_ _1a\"> </span>los <span class=\"_ _12\"> </span>co<span class=\"_ _0\"></span>stes <span class=\"_ _1a\"> </span>de <span class=\"_ _12\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>transacci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _12\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _12\"> </span>sean<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>directament<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>atribuib<span class=\"_ _0\"></span>les <span class=\"_ _1a\"> </span>a <span class=\"_ _12\"> </span>la adquisici\u00f3n <span class=\"_ _10\"> </span>del <span class=\"_ _1b\"> </span>activo <span class=\"_ _10\"> </span>financiero. <span class=\"_ _1b\"> </span>Los <span class=\"_ _10\"> </span>costes <span class=\"_ _1b\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1b\"> </span>la <span class=\"_ _10\"> </span>transacci\u00f3n <span class=\"_ _10\"> </span>de <span class=\"_ _1b\"> </span>act<span class=\"_ _0\"></span>ivos <span class=\"_ _1b\"> </span>fin<span class=\"_ _0\"></span>ancieros registrados <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>valor <span class=\"_ _1c\"> </span>razo<span class=\"_ _0\"></span>nable <span class=\"_ _19\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>cambios <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>resultados<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>se <span class=\"_ _1c\"> </span>reconoc<span class=\"_ _0\"></span>en <span class=\"_ _1c\"> </span>como <span class=\"_ _1c\"> </span>gastos <span class=\"_ _1c\"> </span>en resultados. \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">Valor <span class=\"_ _0\"></span>razonable<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>cambio<span class=\"_ _0\"></span>s en <span class=\"_ _0\"></span>resultados: <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>os que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>cumplen <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>para </span></span>a <span class=\"_ _2\"></span>coste <span class=\"_ _3\"></span>amortizado <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>para <span class=\"_ _3\"></span>a <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _2\"></span>razon<span class=\"_ _0\"></span>able <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ambios <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>otro <span class=\"_ _2\"></span>resultado<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>glob<span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>se reconocen <span class=\"_ _0\"></span>a valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>con c<span class=\"_ _0\"></span>ambios <span class=\"_ _0\"></span>en resulta<span class=\"_ _0\"></span>dos. Una g<span class=\"_ _0\"></span>anancia o<span class=\"_ _0\"></span> una <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>en una  inversi\u00f3n <span class=\"_ _17\"> </span>en  deuda <span class=\"_ _17\"> </span>que  se <span class=\"_ _17\"> </span>reconozca <span class=\"_ _17\"> </span>con  posterio<span class=\"_ _0\"></span>ridad  a  valo<span class=\"_ _0\"></span>r  razonable  con<span class=\"_ _0\"></span> cambios <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>resultados <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>reconoce<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>resultados <span class=\"_ _3\"> </span>y <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>presenta <span class=\"_ _3\"></span>neta <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>est<span class=\"_ _0\"></span>ado <span class=\"_ _2\"></span>de resultados dentro de ot<span class=\"_ _0\"></span>ras ganancias / (p\u00e9rdidas<span class=\"_ _0\"></span>) en el ejercicio en que su<span class=\"_ _0\"></span>rge.<span class=\"_ _16\"></span> Instrumentos de patri<span class=\"_ _0\"></span>monio neto<span class=\"_ _0\"></span> El <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"></span>valora <span class=\"_ _3\"> </span>posterior<span class=\"_ _0\"></span>mente <span class=\"_ _3\"></span>todas <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>inversiones <span class=\"_ _4\"> </span>en <span class=\"_ _2\"></span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>neto <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>valor <span class=\"_ _3\"> </span>razonable.<span class=\"_ _0\"></span> Cuando <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>direcci\u00f3n <span class=\"_ _3\"> </span>del <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"> </span>ha <span class=\"_ _3\"> </span>optado <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>presentar <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>ganancias<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _3\"> </span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>valor razonable <span class=\"_ _1d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1d\"> </span>las <span class=\"_ _1d\"> </span>inv<span class=\"_ _0\"></span>ersiones <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _1d\"> </span>n<span class=\"_ _0\"></span>eto <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>otro<span class=\"_ _0\"></span> <span class=\"_ _1d\"> </span>resultado <span class=\"_ _1d\"> </span>g<span class=\"_ _0\"></span>lobal, <span class=\"_ _1d\"> </span>no <span class=\"_ _23\"> </span>hay reclasificaci\u00f3n <span class=\"_ _1c\"> </span>posterio<span class=\"_ _0\"></span>r <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>gananci<span class=\"_ _0\"></span>as <span class=\"_ _1c\"> </span>y <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>valor <span class=\"_ _1c\"> </span>razonab<span class=\"_ _0\"></span>le <span class=\"_ _19\"> </span>a <span class=\"_ _1c\"> </span>resultado<span class=\"_ _0\"></span>s siguiendo  a <span class=\"_ _4\"> </span>la  baja  en  cuentas  de <span class=\"_ _4\"> </span>la  inversi\u00f3n.  Los  dividendos  de <span class=\"_ _4\"> </span>tales  inversiones  siguen reconoci\u00e9ndose <span class=\"_ _17\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>resultado <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _17\"> </span>ejercicio<span class=\"_ _0\"></span>  co<span class=\"_ _0\"></span>mo <span class=\"_ _17\"> </span>otros <span class=\"_ _17\"> </span>in<span class=\"_ _0\"></span>gresos <span class=\"_ _17\"> </span>cuando<span class=\"_ _0\"></span>  se<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>establece <span class=\"_ _15\"> </span>el derecho de la sociedad a<span class=\"_ _0\"></span> recibir los pagos.<span class=\"_ _0\"></span> Los <span class=\"_ _4\"> </span>cambios <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>valor <span class=\"_ _4\"> </span>razonable <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>activos <span class=\"_ _4\"> </span>finan<span class=\"_ _0\"></span>cieros <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _4\"> </span>razonable <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>cambio<span class=\"_ _0\"></span>s <span class=\"_ _4\"> </span>en resultados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n o<span class=\"_ _0\"></span>tras g<span class=\"_ _0\"></span>anancias <span class=\"_ _0\"></span>/ <span class=\"_ _0\"></span>(p\u00e9rdi<span class=\"_ _0\"></span>das) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>result<span class=\"_ _0\"></span>ados c<span class=\"_ _0\"></span>uando s<span class=\"_ _0\"></span>ea aplicable. <span class=\"_ _0\"></span>Las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>deterioro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(y <span class=\"_ _0\"></span>reversiones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el valor) <span class=\"_ _16\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>versiones <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>neto<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>valorad<span class=\"_ _0\"></span>as <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>cambio<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>en <span class=\"_ _2\"></span>ot<span class=\"_ _0\"></span>ro resultado global no se pr<span class=\"_ _0\"></span>esentan separadam<span class=\"_ _0\"></span>ente de otros cambio<span class=\"_ _0\"></span>s en el valor razonabl<span class=\"_ _0\"></span>e.<span class=\"_ _16\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-363": {
   "value": "Los activos financieros con derivados impl\u00edcitos se consideran en su totalidad al determinar si sus flujos de efectivo son \u00fanicamente el pago de principal e intereses. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "2.1<span class=\"ls0\">1.4 <span class=\"_ _10\"> </span>Deterioro de v<span class=\"_ _0\"></span>alor </span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _3\"></span>eval\u00faa <span class=\"_ _2\"></span>sob<span class=\"_ _0\"></span>re <span class=\"_ _2\"></span>una <span class=\"_ _3\"></span>base <span class=\"_ _2\"></span>prospe<span class=\"_ _0\"></span>ctiva <span class=\"_ _2\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>cr\u00e9dito <span class=\"_ _2\"></span>espe<span class=\"_ _0\"></span>radas <span class=\"_ _2\"></span>aso<span class=\"_ _0\"></span>ciadas <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> sus <span class=\"_ _3\"></span>activos <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>coste <span class=\"_ _2\"></span>amo<span class=\"_ _0\"></span>rtizado <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _3\"></span>razonable <span class=\"_ _3\"></span>con <span class=\"_ _2\"></span>ca<span class=\"_ _0\"></span>mbios <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>otro<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>resultado <span class=\"_ _3\"></span>global. <span class=\"_ _2\"></span>La metodolog\u00eda <span class=\"_ _1c\"> </span>aplicad<span class=\"_ _0\"></span>a <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _19\"> </span>depend<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _1c\"> </span>habido <span class=\"_ _1c\"> </span>un <span class=\"_ _1c\"> </span>increment<span class=\"_ _0\"></span>o significativo en el riesg<span class=\"_ _0\"></span>o de cr\u00e9dito.<span class=\"_ _0\"></span> Para <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>erciales <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cob<span class=\"_ _0\"></span>rar, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>apli<span class=\"_ _0\"></span>ca <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>enfoque <span class=\"_ _0\"></span>simplific<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>permitido <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> NIIF <span class=\"_ _1c\"> </span>9<span class=\"_ _0\"></span>, <span class=\"_ _1c\"> </span>que <span class=\"_ _22\"> </span>exige <span class=\"_ _22\"> </span>que <span class=\"_ _22\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _1c\"> </span>p\u00e9rdid<span class=\"_ _0\"></span>as <span class=\"_ _1c\"> </span>esp<span class=\"_ _0\"></span>eradas <span class=\"_ _1c\"> </span>d<span class=\"_ _0\"></span>urante <span class=\"_ _1c\"> </span>su<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>vida <span class=\"_ _22\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>recon<span class=\"_ _0\"></span>ozcan <span class=\"_ _1c\"> </span>d<span class=\"_ _0\"></span>esde <span class=\"_ _1c\"> </span>el reconocimiento inicial<span class=\"_ _0\"></span> de las cuentas a cobr<span class=\"_ _0\"></span>ar<span class=\"_ _3c\"> </span>.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "Existencias Las <span class=\"_ _0\"></span>exist<span class=\"_ _0\"></span>encias <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>valoran<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>su <span class=\"_ _16\"></span>coste <span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>realiz<span class=\"_ _0\"></span>able, <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>menor <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>los <span class=\"_ _0\"></span>dos.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>El <span class=\"_ _16\"></span>coste se determin<span class=\"_ _0\"></span>a por el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>del precio medio<span class=\"_ _0\"></span> ponderado<span class=\"_ _0\"></span>. El coste d<span class=\"_ _0\"></span>e los p<span class=\"_ _0\"></span>roductos t<span class=\"_ _0\"></span>erminados y <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>productos <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>urso <span class=\"_ _0\"></span>incluye <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _16\"></span>costes <span class=\"_ _16\"></span><span class=\"lsf\">de</span> <span class=\"_ _0\"></span>las <span class=\"_ _16\"></span>materias <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rimas, <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>mano <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>obra <span class=\"_ _0\"></span>dir<span class=\"_ _0\"></span>ecta, otros <span class=\"_ _2\"></span>cost<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>dire<span class=\"_ _0\"></span>ctos <span class=\"_ _2\"></span>y <span class=\"_ _3\"></span>gastos <span class=\"_ _2\"></span>generales<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>fabricaci\u00f3n <span class=\"_ _3\"></span>(basados <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _3\"></span>capacidad <span class=\"_ _2\"></span>ope<span class=\"_ _0\"></span>rativa normal), <span class=\"_ _0\"></span>pero <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>incluye <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>reses. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>eto <span class=\"_ _0\"></span>realizable <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>precio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>enta estimado en el curso no<span class=\"_ _0\"></span>rmal del negocio, m<span class=\"_ _0\"></span>enos los costes vari<span class=\"_ _0\"></span>ables de venta aplicabl<span class=\"_ _0\"></span>es.<span class=\"_ _16\"></span> Los <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>roductos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>agr\u00ed<span class=\"_ _0\"></span>colas <span class=\"_ _16\"></span>incluidos <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>este <span class=\"_ _16\"></span>ep\u00edg<span class=\"_ _0\"></span>rafe <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>encuentran <span class=\"_ _16\"></span>valorados <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>valor <span class=\"_ _16\"></span>razonabl<span class=\"_ _0\"></span>e<span class=\"_ _16\"></span><span class=\"ls1a\">, </span>tal y como establ<span class=\"_ _0\"></span>ece la NIC <span class=\"ls7\">41<span class=\"_ _0\"></span></span> Agricultura. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-365": {
   "value": "<span class=\"_ _19\"> </span><span class=\"ff3\">Cuentas a cobrar<span class=\"_ _0\"></span> y otros activ<span class=\"_ _0\"></span>os corrientes <span class=\"_ _0\"></span> </span>Cuentas <span class=\"_ _15\"> </span>comerciales<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>c<span class=\"_ _0\"></span>obrar <span class=\"_ _17\"> </span>so<span class=\"_ _0\"></span>n <span class=\"_ _17\"> </span>imp<span class=\"_ _0\"></span>ortes <span class=\"_ _15\"> </span>debid<span class=\"_ _0\"></span>os <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _15\"> </span>clientes <span class=\"_ _15\"> </span>por <span class=\"_ _15\"> </span>ventas <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>bien<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>o<span class=\"_ _0\"></span> servicios <span class=\"_ _3\"></span>realizadas <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>curso <span class=\"_ _3\"></span>normal <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _3\"> </span>explotaci\u00f3n. <span class=\"_ _3\"></span>Si <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>espera <span class=\"_ _2\"></span>cobrar<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>deuda <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>un a\u00f1o o m<span class=\"_ _0\"></span>enos (o<span class=\"_ _0\"></span> en <span class=\"_ _0\"></span>el ciclo <span class=\"_ _0\"></span>normal d<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>explotaci\u00f3n, <span class=\"_ _0\"></span>si est<span class=\"_ _0\"></span>e fuera <span class=\"_ _0\"></span>m\u00e1s la<span class=\"_ _0\"></span>rgo), se <span class=\"_ _0\"></span>clasifican <span class=\"_ _0\"></span>como activos corrientes. En<span class=\"_ _0\"></span> caso contrario, se present<span class=\"_ _0\"></span>an como activos no<span class=\"_ _0\"></span> corrientes.<span class=\"_ _16\"></span> Los <span class=\"_ _2\"></span>dep\u00f3<span class=\"_ _0\"></span>sitos <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>entidades <span class=\"_ _2\"></span>financi<span class=\"_ _0\"></span>eras <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>ven<span class=\"_ _0\"></span>cimiento <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>uperior <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>90 <span class=\"_ _2\"></span>d\u00edas <span class=\"_ _3\"></span>e <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>ferior <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>12 meses son incluidos <span class=\"_ _0\"></span>en est<span class=\"_ _0\"></span>a categor\u00eda como activos c<span class=\"_ _0\"></span>orrientes.<span class=\"_ _0\"></span> Las <span class=\"_ _1a\"> </span>cuentas <span class=\"_ _1a\"> </span>comercial<span class=\"_ _0\"></span>es <span class=\"_ _1a\"> </span>a <span class=\"_ _1a\"> </span>cobrar <span class=\"_ _1a\"> </span>se <span class=\"_ _1a\"> </span>recon<span class=\"_ _0\"></span>ocen <span class=\"_ _1a\"> </span>inicialmente <span class=\"_ _1a\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _12\"> </span>su <span class=\"_ _1a\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _1a\"> </span>razonable <span class=\"_ _1a\"> </span>y posteriormente <span class=\"_ _19\"> </span>por <span class=\"_ _19\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _15\"> </span>c<span class=\"_ _0\"></span>oste <span class=\"_ _19\"> </span>amortizado <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>ac<span class=\"_ _0\"></span>uerdo <span class=\"_ _19\"> </span>con <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>m\u00e9tod<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _19\"> </span>tipo <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>inter\u00e9s efectivo, menos la prov<span class=\"_ _0\"></span>isi\u00f3n por p\u00e9rdidas<span class=\"_ _0\"></span> por deterioro del valor.<span class=\"_ _16\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "Cuentas a cobrar<span class=\"_ _0\"></span> y otros activ<span class=\"_ _0\"></span>os corrientes <span class=\"_ _0\"></span> Cuentas <span class=\"_ _15\"> </span>comerciales<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>c<span class=\"_ _0\"></span>obrar <span class=\"_ _17\"> </span>so<span class=\"_ _0\"></span>n <span class=\"_ _17\"> </span>imp<span class=\"_ _0\"></span>ortes <span class=\"_ _15\"> </span>debid<span class=\"_ _0\"></span>os <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _15\"> </span>clientes <span class=\"_ _15\"> </span>por <span class=\"_ _15\"> </span>ventas <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>bien<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>o<span class=\"_ _0\"></span> servicios <span class=\"_ _3\"></span>realizadas <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>curso <span class=\"_ _3\"></span>normal <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _3\"> </span>explotaci\u00f3n. <span class=\"_ _3\"></span>Si <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>espera <span class=\"_ _2\"></span>cobrar<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>deuda <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>un a\u00f1o o m<span class=\"_ _0\"></span>enos (o<span class=\"_ _0\"></span> en <span class=\"_ _0\"></span>el ciclo <span class=\"_ _0\"></span>normal d<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>explotaci\u00f3n, <span class=\"_ _0\"></span>si est<span class=\"_ _0\"></span>e fuera <span class=\"_ _0\"></span>m\u00e1s la<span class=\"_ _0\"></span>rgo), se <span class=\"_ _0\"></span>clasifican <span class=\"_ _0\"></span>como activos corrientes. En<span class=\"_ _0\"></span> caso contrario, se present<span class=\"_ _0\"></span>an como activos no<span class=\"_ _0\"></span> corrientes.<span class=\"_ _16\"></span> Los <span class=\"_ _2\"></span>dep\u00f3<span class=\"_ _0\"></span>sitos <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>entidades <span class=\"_ _2\"></span>financi<span class=\"_ _0\"></span>eras <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>ven<span class=\"_ _0\"></span>cimiento <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>uperior <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>90 <span class=\"_ _2\"></span>d\u00edas <span class=\"_ _3\"></span>e <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>ferior <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>12 meses son incluidos <span class=\"_ _0\"></span>en est<span class=\"_ _0\"></span>a categor\u00eda como activos c<span class=\"_ _0\"></span>orrientes.<span class=\"_ _0\"></span> Las <span class=\"_ _1a\"> </span>cuentas <span class=\"_ _1a\"> </span>comercial<span class=\"_ _0\"></span>es <span class=\"_ _1a\"> </span>a <span class=\"_ _1a\"> </span>cobrar <span class=\"_ _1a\"> </span>se <span class=\"_ _1a\"> </span>recon<span class=\"_ _0\"></span>ocen <span class=\"_ _1a\"> </span>inicialmente <span class=\"_ _1a\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _12\"> </span>su <span class=\"_ _1a\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _1a\"> </span>razonable <span class=\"_ _1a\"> </span>y posteriormente <span class=\"_ _19\"> </span>por <span class=\"_ _19\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _15\"> </span>c<span class=\"_ _0\"></span>oste <span class=\"_ _19\"> </span>amortizado <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>ac<span class=\"_ _0\"></span>uerdo <span class=\"_ _19\"> </span>con <span class=\"_ _19\"> </span>el <span class=\"_ _19\"> </span>m\u00e9tod<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _19\"> </span>tipo <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>inter\u00e9s efectivo, menos la prov<span class=\"_ _0\"></span>isi\u00f3n por p\u00e9rdidas<span class=\"_ _0\"></span> por deterioro del valor.<span class=\"_ _16\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "Efectivo y equivalentes al efectivo El efectivo y equivalentes al efectivo incluyen el efectivo en caja, los dep\u00f3sitos a la vista en entidades  de  cr\u00e9dito,  otras  inversiones  a  corto  plazo  de  gran  liquidez  con  un  vencimiento original de tres meses o menos y los descubiertos bancarios. En  el balance, los descubiertos bancarios se clasifican como recursos ajenos en el pasivo corriente. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "Activos no corrientes mantenidos para la venta El Grupo clasifica los activos no corrientes y los grupos enajenables como mantenidos para la venta  si  determina  que  su  valor  contable  se  recuperar\u00e1  principalmente  a  trav\u00e9s  de  una operaci\u00f3n de venta y no mediante su uso continuado.  Los activos no corrientes y los grupos enajenables as\u00ed clasificados se valoran al menor de su valor contable y su valor razonable menos costes de venta, y se presentan separadamente en el  estado  de  situaci\u00f3n  financiera  consolidado,  como  partidas  corrientes,  en  los  ep\u00edgrafes 'Activos no corrientes y grupos enajenables mantenidos para la venta y 'Pasivos asociados con activos no corrientes y grupos enajenables mantenidos para la venta'. El inmovilizado material y los intangibles (incluidos los activos por derechos de uso) dejan de amortizarse una vez son clasificados como mantenidos para la venta.  Los criterios para esta clasificaci\u00f3n s\u00f3lo se consideran cumplidos cuando el Grupo determina que la venta es altamente probable:  La  direcci\u00f3n  est\u00e1  comprometida  con  la  decisi\u00f3n  de  vender  y  todas  las  acciones necesarias para completar la venta indican que es poco probable que se produzcan cambios significativos a la decisi\u00f3n o que esta se cancele.  Adem\u00e1s, el activo o grupo enajenable est\u00e1 en condiciones para su venta inmediata en su actual estado (\u00fanicamente sujeto a t\u00e9rminos habituales para el tipo de transacci\u00f3n de que se trate) y se  espera  que la venta se complete en el plazo de un a\u00f1o  a partir de la fecha de la clasificaci\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "Capital social Las acciones ordinari<span class=\"_ _0\"></span>as se clasifican como<span class=\"_ _0\"></span> patrimonio neto.<span class=\"_ _0\"></span> Los <span class=\"_ _0\"></span>costes <span class=\"_ _16\"></span>incrementales<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>direct<span class=\"_ _0\"></span>amente <span class=\"_ _16\"></span>atribuibles <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>emisi\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nuevas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acciones <span class=\"_ _16\"></span>u <span class=\"_ _0\"></span>opcion<span class=\"_ _0\"></span>es se <span class=\"_ _2\"></span>presentan <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>eto <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>educci\u00f3n, <span class=\"_ _2\"></span>net<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>imp<span class=\"_ _0\"></span>ues<span class=\"_ _16\"></span>tos, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>gresos obtenidos. Cuando <span class=\"_ _3\"> </span>cu<span class=\"_ _0\"></span>alquier <span class=\"_ _3\"> </span>entidad<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _3\"> </span>adq<span class=\"_ _0\"></span>uiere <span class=\"_ _3\"> </span>acci<span class=\"_ _0\"></span>ones <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"> </span>Sociedad <span class=\"_ _4\"> </span>(acciones <span class=\"_ _3\"> </span>prop<span class=\"_ _0\"></span>ias), <span class=\"_ _3\"> </span>la contraprestaci\u00f3n <span class=\"_ _3\"> </span>pagada,<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>cluido <span class=\"_ _3\"></span>cualquier <span class=\"_ _3\"></span>coste <span class=\"_ _3\"></span>incremental <span class=\"_ _3\"></span>directamente <span class=\"_ _3\"> </span>atribuible <span class=\"_ _3\"> </span>(neto de <span class=\"_ _3\"></span>impuesto <span class=\"_ _2\"></span>sobr<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>las <span class=\"_ _3\"> </span>gan<span class=\"_ _0\"></span>ancias) <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>educe <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _3\"></span>atribuible <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _3\"> </span>accionistas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la Sociedad  hasta  su  cancelaci\u00f3n,  emisi\u00f3n  de  nuevo  o <span class=\"_ _4\"> </span>enajenaci\u00f3<span class=\"_ _0\"></span>n.  Cuando  estas  acciones  se venden <span class=\"_ _3\"> </span>o <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>vuelven <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>emitir <span class=\"_ _3\"> </span>poste<span class=\"_ _0\"></span>riormente, <span class=\"_ _3\"> </span>cualquier <span class=\"_ _3\"> </span>importe<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>recibido, <span class=\"_ _3\"></span>neto <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>cualquier coste increment<span class=\"_ _0\"></span>al de la<span class=\"_ _0\"></span> transacci\u00f3n<span class=\"_ _0\"></span> directament<span class=\"_ _0\"></span>e atribuibl<span class=\"_ _0\"></span>e y los <span class=\"_ _0\"></span>correspond<span class=\"_ _0\"></span>ientes efectos <span class=\"_ _0\"></span>del impuesto sobr<span class=\"_ _0\"></span>e las ganan<span class=\"_ _0\"></span>cias, se incl<span class=\"_ _0\"></span>uye en <span class=\"_ _0\"></span>el patri<span class=\"_ _0\"></span>monio neto <span class=\"_ _0\"></span>atribuible a l<span class=\"_ _0\"></span>os accionista<span class=\"_ _0\"></span>s de l<span class=\"_ _0\"></span>a Sociedad. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "Cuando <span class=\"_ _3\"> </span>cu<span class=\"_ _0\"></span>alquier <span class=\"_ _3\"> </span>entidad<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _3\"> </span>adq<span class=\"_ _0\"></span>uiere <span class=\"_ _3\"> </span>acci<span class=\"_ _0\"></span>ones <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"> </span>Sociedad <span class=\"_ _4\"> </span>(acciones <span class=\"_ _3\"> </span>prop<span class=\"_ _0\"></span>ias), <span class=\"_ _3\"> </span>la contraprestaci\u00f3n <span class=\"_ _3\"> </span>pagada,<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>cluido <span class=\"_ _3\"></span>cualquier <span class=\"_ _3\"></span>coste <span class=\"_ _3\"></span>incremental <span class=\"_ _3\"></span>directamente <span class=\"_ _3\"> </span>atribuible <span class=\"_ _3\"> </span>(neto de <span class=\"_ _3\"></span>impuesto <span class=\"_ _2\"></span>sobr<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>las <span class=\"_ _3\"> </span>gan<span class=\"_ _0\"></span>ancias) <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>educe <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _3\"></span>atribuible <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _3\"> </span>accionistas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la Sociedad  hasta  su  cancelaci\u00f3n,  emisi\u00f3n  de  nuevo  o <span class=\"_ _4\"> </span>enajenaci\u00f3<span class=\"_ _0\"></span>n.  Cuando  estas  acciones  se venden <span class=\"_ _3\"> </span>o <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>vuelven <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>emitir <span class=\"_ _3\"> </span>poste<span class=\"_ _0\"></span>riormente, <span class=\"_ _3\"> </span>cualquier <span class=\"_ _3\"> </span>importe<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>recibido, <span class=\"_ _3\"></span>neto <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>cualquier coste increment<span class=\"_ _0\"></span>al de la<span class=\"_ _0\"></span> transacci\u00f3n<span class=\"_ _0\"></span> directament<span class=\"_ _0\"></span>e atribuibl<span class=\"_ _0\"></span>e y los <span class=\"_ _0\"></span>correspond<span class=\"_ _0\"></span>ientes efectos <span class=\"_ _0\"></span>del impuesto sobr<span class=\"_ _0\"></span>e las ganan<span class=\"_ _0\"></span>cias, se incl<span class=\"_ _0\"></span>uye en <span class=\"_ _0\"></span>el patri<span class=\"_ _0\"></span>monio neto <span class=\"_ _0\"></span>atribuible a l<span class=\"_ _0\"></span>os accionista<span class=\"_ _0\"></span>s de l<span class=\"_ _0\"></span>a Sociedad. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "Subvenciones oficial<span class=\"_ _0\"></span>es Las <span class=\"_ _0\"></span>subvenciones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gob<span class=\"_ _0\"></span>ierno <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>reconocen <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valor <span class=\"_ _16\"></span>razonable <span class=\"_ _0\"></span>cuando <span class=\"_ _16\"></span>hay <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>eguridad de que la subvenci\u00f3n se<span class=\"_ _0\"></span> cobrar\u00e1 y <span class=\"_ _0\"></span><span class=\"ls1b\">se</span> cumplir\u00e1 con todas las cond<span class=\"_ _0\"></span>iciones establecidas.<span class=\"_ _3c\"> </span>Las <span class=\"_ _16\"></span>subvenciones<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>oficiales <span class=\"_ _2\"></span>relacionadas <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>costes <span class=\"_ _16\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>difieren <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>reconocen<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>cuenta<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de resultados <span class=\"_ _3\"> </span>durante <span class=\"_ _4\"> </span>el <span class=\"_ _3\"></span>per\u00edodo <span class=\"_ _3\"> </span>necesario <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _3\"> </span>correlacion<span class=\"_ _0\"></span>arlas <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>los <span class=\"_ _4\"> </span>costes <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>pretenden compensar.<span class=\"_ _0\"></span> Las subv<span class=\"_ _0\"></span>enciones ofi<span class=\"_ _0\"></span>ciales <span class=\"_ _0\"></span>relacionadas <span class=\"_ _0\"></span>con l<span class=\"_ _0\"></span>a adq<span class=\"_ _0\"></span>uisici\u00f3n <span class=\"_ _0\"></span>de in<span class=\"_ _0\"></span>movilizado <span class=\"_ _0\"></span>material se <span class=\"_ _0\"></span>incluyen en <span class=\"_ _3\"></span>pasivos <span class=\"_ _3\"></span>no <span class=\"_ _3\"> </span>corrientes <span class=\"_ _3\"> </span>com<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>subvenciones <span class=\"_ _3\"> </span>oficiales <span class=\"_ _3\"> </span>dif<span class=\"_ _0\"></span>eridas <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>se <span class=\"_ _3\"> </span>abonan <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>cuent<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>de resultados sobre una b<span class=\"_ _0\"></span>ase lineal durante las vidas <span class=\"_ _0\"></span>esperadas de los co<span class=\"_ _0\"></span>rrespondientes activos.<span class=\"_ _16\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "Cuentas comercial<span class=\"_ _0\"></span>es a pagar Las <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _3\"></span>comerciales <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>paga<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>son<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>oblig<span class=\"_ _0\"></span>aciones <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ago <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>b<span class=\"_ _0\"></span>ienes <span class=\"_ _2\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span>rvicios <span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _3\"> </span>han adquirido <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _2\"></span>proveedores <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>urso <span class=\"_ _2\"></span>ordinario<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>explotaci\u00f3n.<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Las <span class=\"_ _2\"></span>cu<span class=\"_ _0\"></span>entas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>agar <span class=\"_ _2\"></span>se clasifican <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>pasivo <span class=\"_ _2\"></span>corriente <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>pagos <span class=\"_ _2\"></span>tienen <span class=\"_ _2\"></span>vencimiento <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>a\u00f1o <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>menos <span class=\"_ _2\"></span>(o <span class=\"_ _2\"></span>vencen en el <span class=\"_ _0\"></span>ciclo <span class=\"_ _0\"></span>normal <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>explotaci\u00f3n<span class=\"_ _0\"></span>, si <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>fuera <span class=\"_ _0\"></span>superior). <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>contrario, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>presentan <span class=\"_ _0\"></span>como pasivos no corrient<span class=\"_ _0\"></span>es. Las c<span class=\"_ _0\"></span>uentas <span class=\"_ _0\"></span>comerciales<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>agar s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>inicialmente<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> valor<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>posteriorment<span class=\"_ _0\"></span>e se valoran por su cost<span class=\"_ _0\"></span>e amortizado usando<span class=\"_ _0\"></span> el m\u00e9todo de tipo<span class=\"_ _0\"></span> de inter\u00e9s efecti<span class=\"_ _0\"></span>vo.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "Recursos ajenos<span class=\"_ _0\"></span> Los <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ecursos <span class=\"_ _16\"></span>ajenos <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>reconocen, <span class=\"_ _16\"></span>inicialmente, <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>su <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _16\"></span>razonable, <span class=\"_ _16\"></span>netos <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>costes <span class=\"_ _16\"></span>en que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>haya <span class=\"_ _16\"></span>incurrido <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>transacci\u00f3n. <span class=\"_ _16\"></span>Posterio<span class=\"_ _0\"></span>rmente, <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>recursos <span class=\"_ _16\"></span>ajenos <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>valoran <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>su coste <span class=\"_ _1c\"> </span>amorti<span class=\"_ _0\"></span>zado; <span class=\"_ _1c\"> </span>cualquier <span class=\"_ _1c\"> </span>dif<span class=\"_ _0\"></span>erencia <span class=\"_ _1c\"> </span>entr<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>fond<span class=\"_ _0\"></span>os <span class=\"_ _1c\"> </span>obtenidos <span class=\"_ _22\"> </span>(netos <span class=\"_ _1c\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>cost<span class=\"_ _0\"></span>es necesarios <span class=\"_ _16\"></span>para <span class=\"_ _16\"></span>su <span class=\"_ _16\"></span>obtenci\u00f3<span class=\"_ _0\"></span>n) <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>valor <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>reembolso <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>reconoce<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>cuenta <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>resultados durante la vida de la d<span class=\"_ _0\"></span>euda de acuerdo con el m<span class=\"_ _0\"></span>\u00e9to<span class=\"_ _0\"></span>do del tipo de inte<span class=\"_ _0\"></span>r\u00e9s efectivo.<span class=\"_ _0\"></span> Las com<span class=\"_ _0\"></span>isiones <span class=\"_ _0\"></span>abonadas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por la<span class=\"_ _0\"></span> ob<span class=\"_ _0\"></span>tenci\u00f3n d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>l\u00edneas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoc<span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la transacci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>euda <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>empre <span class=\"_ _0\"></span>que <span class=\"_ _16\"></span>sea <span class=\"_ _0\"></span>probabl<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>vaya <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>dispo<span class=\"_ _0\"></span>ner <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>una <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>la totalidad <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>l\u00ednea. <span class=\"_ _19\"> </span>En<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>este <span class=\"_ _1c\"> </span>caso, <span class=\"_ _19\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _19\"> </span>comision<span class=\"_ _0\"></span>es <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>difi<span class=\"_ _0\"></span>eren <span class=\"_ _19\"> </span>hasta <span class=\"_ _1c\"> </span>que <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>roduce <span class=\"_ _19\"> </span>la disposici\u00f3n. <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>medida<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>prob<span class=\"_ _0\"></span>able <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>vaya <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>disponer <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>todo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la l\u00ednea de cr<span class=\"_ _0\"></span>\u00e9dito, la <span class=\"_ _0\"></span>comisi\u00f3n <span class=\"_ _0\"></span>se capitalizar\u00e1 <span class=\"_ _0\"></span>como un<span class=\"_ _0\"></span> pago ant<span class=\"_ _0\"></span>icipado por <span class=\"_ _0\"></span>servicios <span class=\"_ _0\"></span>de liquide<span class=\"_ _0\"></span>z y se amortiza en el pe<span class=\"_ _0\"></span>riodo al que se refiere la dispon<span class=\"_ _0\"></span>ibilidad del cr\u00e9dito.<span class=\"_ _16\"></span> Los  recursos  ajenos  se <span class=\"_ _4\"> </span>cl<span class=\"_ _0\"></span>asifican  como  pasivos  corrientes  a  menos  que  el  Grupo  tenga  un<span class=\"_ _1\"></span> derecho <span class=\"_ _16\"></span>incond<span class=\"_ _0\"></span>icional <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>iferir <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _16\"></span>liquidaci\u00f3n <span class=\"_ _2\"></span>durante <span class=\"_ _16\"></span>al <span class=\"_ _2\"></span>menos <span class=\"_ _16\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _16\"></span>meses <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>espu\u00e9s <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>fecha del balance.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "Recursos ajenos Los recursos ajenos se reconocen, inicialmente, por su valor razonable, netos de los costes en que se haya incurrido en la transacci\u00f3n. Posteriormente, los recursos ajenos se valoran por su coste  amortizado;  cualquier  diferencia  entre  los  fondos  obtenidos  (netos  de  los  costes necesarios para su obtenci\u00f3n) y el valor de reembolso se reconoce en la cuenta de resultados durante la vida de la deuda de acuerdo con el m\u00e9todo del tipo de inter\u00e9s efectivo. Las comisiones abonadas por la obtenci\u00f3n de l\u00edneas de cr\u00e9dito se reconocen como costes de la transacci\u00f3n de la deuda siempre que sea probable que se vaya a disponer de una parte o de la totalidad  de  la  l\u00ednea.  En  este  caso,  las  comisiones  se  difieren  hasta  que  se  produce  la disposici\u00f3n. En la medida en que no sea probable que se vaya a disponer de todo o parte de la l\u00ednea de cr\u00e9dito, la comisi\u00f3n se capitalizar\u00e1 como un pago anticipado por servicios de liquidez y se amortiza en el periodo al que se refiere la disponibilidad del cr\u00e9dito. Los  recursos  ajenos  se  clasifican  como  pasivos  corrientes  a  menos  que  el  Grupo  tenga  un derecho incondicional a diferir su liquidaci\u00f3n durante al menos 12 meses despu\u00e9s de la fecha del balance. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-366": {
   "value": "Recursos ajenos Los recursos ajenos se reconocen, inicialmente, por su valor razonable, netos de los costes en que se haya incurrido en la transacci\u00f3n. Posteriormente, los recursos ajenos se valoran por su coste  amortizado;  cualquier  diferencia  entre  los  fondos  obtenidos  (netos  de  los  costes necesarios para su obtenci\u00f3n) y el valor de reembolso se reconoce en la cuenta de resultados durante la vida de la deuda de acuerdo con el m\u00e9todo del tipo de inter\u00e9s efectivo. Las comisiones abonadas por la obtenci\u00f3n de l\u00edneas de cr\u00e9dito se reconocen como costes de la transacci\u00f3n de la deuda siempre que sea probable que se vaya a disponer de una parte o de la totalidad  de  la  l\u00ednea.  En  este  caso,  las  comisiones  se  difieren  hasta  que  se  produce  la disposici\u00f3n. En la medida en que no sea probable que se vaya a disponer de todo o parte de la l\u00ednea de cr\u00e9dito, la comisi\u00f3n se capitalizar\u00e1 como un pago anticipado por servicios de liquidez y se amortiza en el periodo al que se refiere la disponibilidad del cr\u00e9dito. Los  recursos  ajenos  se  clasifican  como  pasivos  corrientes  a  menos  que  el  Grupo  tenga  un derecho incondicional a diferir su liquidaci\u00f3n durante al menos 12 meses despu\u00e9s de la fecha del balance. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "Impuestos corrient<span class=\"_ _0\"></span>es y diferidos<span class=\"_ _0\"></span> El <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>comp<span class=\"_ _0\"></span>rende <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>riente <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>difer<span class=\"_ _0\"></span>ido. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>impuesto se <span class=\"_ _4\"> </span>reconoce <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>cuenta <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>resultados, <span class=\"_ _4\"> </span>excepto <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>medida <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>que <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>refiera <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>artidas reconocidas <span class=\"_ _15\"> </span>dir<span class=\"_ _0\"></span>ectamente <span class=\"_ _19\"> </span>en <span class=\"_ _15\"> </span>el <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _15\"> </span>neto<span class=\"_ _0\"></span>. <span class=\"_ _15\"> </span>En <span class=\"_ _19\"> </span>este <span class=\"_ _15\"> </span>caso, <span class=\"_ _15\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>impuest<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>reconoc<span class=\"_ _0\"></span>e tambi\u00e9n en el patrimonio<span class=\"_ _0\"></span> neto.<span class=\"_ _0\"></span> El <span class=\"_ _0\"></span><span class=\"ls0\">gasto<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>impuesto <span class=\"_ _16\"></span>corriente <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>calcula <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>base <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>leyes <span class=\"_ _16\"></span>fisc<span class=\"_ _0\"></span>ales <span class=\"_ _16\"></span>aprobadas <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>unto <span class=\"_ _16\"></span>de </span>aprobarse a<span class=\"_ _0\"></span> la f<span class=\"_ _0\"></span>echa de <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>en los <span class=\"_ _0\"></span>pa\u00edses <span class=\"_ _0\"></span>en los <span class=\"_ _0\"></span>que op<span class=\"_ _0\"></span>eran sus<span class=\"_ _0\"></span> dependient<span class=\"_ _0\"></span>es y <span class=\"_ _0\"></span>asociadas y<span class=\"_ _0\"></span> generan <span class=\"_ _17\"> </span>r<span class=\"_ _0\"></span>esultados <span class=\"_ _15\"> </span>sujetos <span class=\"_ _15\"> </span>a <span class=\"_ _17\"> </span>imp<span class=\"_ _0\"></span>uestos. <span class=\"_ _15\"> </span>La <span class=\"_ _17\"> </span>dir<span class=\"_ _0\"></span>ecci\u00f3n <span class=\"_ _15\"> </span>eval\u00faa <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>eri\u00f3dicamen<span class=\"_ _0\"></span>te <span class=\"_ _17\"> </span>las <span class=\"_ _15\"> </span>posturas<span class=\"_ _0\"></span> tomadas <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>relaci\u00f3n <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>declaraciones<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>impuestos <span class=\"_ _16\"></span>respe<span class=\"_ _0\"></span>cto <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>situacion<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>la ley <span class=\"_ _17\"> </span>fiscal <span class=\"_ _15\"> </span>est\u00e1 <span class=\"_ _17\"> </span>sujet<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>i<span class=\"_ _0\"></span>nterpretaci\u00f3n, <span class=\"_ _15\"> </span>creando, <span class=\"_ _17\"> </span>en <span class=\"_ _15\"> </span>su <span class=\"_ _17\"> </span>caso, <span class=\"_ _15\"> </span>las <span class=\"_ _17\"> </span>prov<span class=\"_ _0\"></span>isiones <span class=\"_ _17\"> </span>necesari<span class=\"_ _0\"></span>as <span class=\"_ _17\"> </span>en funci\u00f3n de los importes q<span class=\"_ _0\"></span>ue se esperan paga<span class=\"_ _0\"></span>r a las autoridades <span class=\"_ _0\"></span>fiscales.<span class=\"_ _0\"></span> Los <span class=\"_ _1c\"> </span>impuestos<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>diferidos<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>se <span class=\"_ _22\"> </span>recono<span class=\"_ _0\"></span>cen, <span class=\"_ _1c\"> </span>de <span class=\"_ _22\"> </span>acuerdo<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>con <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _1c\"> </span>de <span class=\"_ _22\"> </span>pasivo, <span class=\"_ _22\"> </span>sobre <span class=\"_ _1c\"> </span>las diferencias  temporarias<span class=\"_ _0\"></span>  que  surgen  entre  las  bas<span class=\"_ _0\"></span>es  fiscales  de  los  activos<span class=\"_ _0\"></span>  y  pasivos  y  sus importes en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>en las c<span class=\"_ _0\"></span>uentas anuales<span class=\"_ _0\"></span> consolidadas. <span class=\"_ _0\"></span>Sin emba<span class=\"_ _0\"></span>rgo, si los<span class=\"_ _0\"></span> impuestos d<span class=\"_ _0\"></span>iferidos surgen <span class=\"_ _16\"></span>del <span class=\"_ _2\"></span>reconocimient<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>icial <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _16\"></span>pasiv<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _16\"></span>activo <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>transacci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _16\"></span>dist<span class=\"_ _0\"></span>inta <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>una combinaci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>negocios<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>el  mo<span class=\"_ _0\"></span>mento <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>transacci\u00f3n <span class=\"_ _17\"> </span>no <span class=\"_ _17\"> </span>afect<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>ni <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>resultado contable <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>ganancia <span class=\"_ _16\"></span>o <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdida <span class=\"_ _0\"></span>fisc<span class=\"_ _0\"></span>al, <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tabiliza. <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>impu<span class=\"_ _0\"></span>esto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iferido <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>det<span class=\"_ _0\"></span>ermina usando <span class=\"_ _0\"></span>tip<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>imposit<span class=\"_ _0\"></span>ivos <span class=\"_ _0\"></span>(y <span class=\"_ _16\"></span>leyes) <span class=\"_ _0\"></span>aprobado<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>punt<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aprob<span class=\"_ _0\"></span>arse <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _0\"></span>del <span class=\"_ _16\"></span>balance <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> que <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>espera <span class=\"_ _2\"></span>aplicar <span class=\"_ _3\"></span>cuando <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>correspond<span class=\"_ _0\"></span>iente <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>ctivo <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>impuesto <span class=\"_ _3\"></span>diferido <span class=\"_ _3\"></span>se <span class=\"_ _16\"></span>realice <span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>el pasivo por impuesto dif<span class=\"_ _0\"></span>erido se liquide<span class=\"_ _3c\"> </span>Los <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _16\"></span>impuestos <span class=\"_ _16\"></span>diferidos <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>reconocen <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>medida <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>es <span class=\"_ _16\"></span>probable <span class=\"_ _16\"></span>que <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aya <span class=\"_ _16\"></span>a disponerse <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>ben<span class=\"_ _0\"></span>eficios <span class=\"_ _22\"> </span>fisc<span class=\"_ _0\"></span>ales <span class=\"_ _12\"> </span>futuros <span class=\"_ _12\"> </span>con <span class=\"_ _12\"> </span>los <span class=\"_ _12\"> </span>que <span class=\"_ _22\"> </span>p<span class=\"_ _0\"></span>oder <span class=\"_ _22\"> </span>comp<span class=\"_ _0\"></span>ensar <span class=\"_ _22\"> </span>las <span class=\"_ _12\"> </span>difer<span class=\"_ _0\"></span>encias temporarias. Se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>impuestos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iferidos <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>tempo<span class=\"_ _0\"></span>rarias q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>surgen<span class=\"_ _0\"></span> en <span class=\"_ _0\"></span>inversion<span class=\"_ _0\"></span>es en <span class=\"_ _3\"></span>dependientes <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>aso<span class=\"_ _0\"></span>ciadas, <span class=\"_ _3\"></span>excepto <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>aquellos <span class=\"_ _3\"></span>casos <span class=\"_ _2\"></span>en <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ueda <span class=\"_ _3\"> </span>controlar <span class=\"_ _3\"></span>la fecha  en<span class=\"_ _0\"></span>  qu<span class=\"_ _0\"></span>e  reverti<span class=\"_ _0\"></span>r\u00e1n <span class=\"_ _17\"> </span>las  dif<span class=\"_ _0\"></span>erencias  t<span class=\"_ _0\"></span>emporarias <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>sea <span class=\"_ _17\"> </span>probable <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>\u00e9stas <span class=\"_ _17\"> </span>no  v<span class=\"_ _0\"></span>ayan  a revertir en un futuro<span class=\"_ _0\"></span> previsible<span class=\"_ _3c\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "El <span class=\"_ _0\"></span><span class=\"ls0\">gasto<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>impuesto <span class=\"_ _16\"></span>corriente <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>calcula <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>base <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>leyes <span class=\"_ _16\"></span>fisc<span class=\"_ _0\"></span>ales <span class=\"_ _16\"></span>aprobadas <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>unto <span class=\"_ _16\"></span>de </span>aprobarse a<span class=\"_ _0\"></span> la f<span class=\"_ _0\"></span>echa de <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>en los <span class=\"_ _0\"></span>pa\u00edses <span class=\"_ _0\"></span>en los <span class=\"_ _0\"></span>que op<span class=\"_ _0\"></span>eran sus<span class=\"_ _0\"></span> dependient<span class=\"_ _0\"></span>es y <span class=\"_ _0\"></span>asociadas y<span class=\"_ _0\"></span> generan <span class=\"_ _17\"> </span>r<span class=\"_ _0\"></span>esultados <span class=\"_ _15\"> </span>sujetos <span class=\"_ _15\"> </span>a <span class=\"_ _17\"> </span>imp<span class=\"_ _0\"></span>uestos. <span class=\"_ _15\"> </span>La <span class=\"_ _17\"> </span>dir<span class=\"_ _0\"></span>ecci\u00f3n <span class=\"_ _15\"> </span>eval\u00faa <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>eri\u00f3dicamen<span class=\"_ _0\"></span>te <span class=\"_ _17\"> </span>las <span class=\"_ _15\"> </span>posturas<span class=\"_ _0\"></span> tomadas <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>relaci\u00f3n <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>declaraciones<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>impuestos <span class=\"_ _16\"></span>respe<span class=\"_ _0\"></span>cto <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>situacion<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>la ley <span class=\"_ _17\"> </span>fiscal <span class=\"_ _15\"> </span>est\u00e1 <span class=\"_ _17\"> </span>sujet<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>i<span class=\"_ _0\"></span>nterpretaci\u00f3n, <span class=\"_ _15\"> </span>creando, <span class=\"_ _17\"> </span>en <span class=\"_ _15\"> </span>su <span class=\"_ _17\"> </span>caso, <span class=\"_ _15\"> </span>las <span class=\"_ _17\"> </span>prov<span class=\"_ _0\"></span>isiones <span class=\"_ _17\"> </span>necesari<span class=\"_ _0\"></span>as <span class=\"_ _17\"> </span>en funci\u00f3n de los importes q<span class=\"_ _0\"></span>ue se esperan paga<span class=\"_ _0\"></span>r a las autoridades <span class=\"_ _0\"></span>fiscales.<span class=\"_ _0\"></span> Los <span class=\"_ _1c\"> </span>impuestos<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>diferidos<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>se <span class=\"_ _22\"> </span>recono<span class=\"_ _0\"></span>cen, <span class=\"_ _1c\"> </span>de <span class=\"_ _22\"> </span>acuerdo<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>con <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _1c\"> </span>de <span class=\"_ _22\"> </span>pasivo, <span class=\"_ _22\"> </span>sobre <span class=\"_ _1c\"> </span>las diferencias  temporarias<span class=\"_ _0\"></span>  que  surgen  entre  las  bas<span class=\"_ _0\"></span>es  fiscales  de  los  activos<span class=\"_ _0\"></span>  y  pasivos  y  sus importes en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>en las c<span class=\"_ _0\"></span>uentas anuales<span class=\"_ _0\"></span> consolidadas. <span class=\"_ _0\"></span>Sin emba<span class=\"_ _0\"></span>rgo, si los<span class=\"_ _0\"></span> impuestos d<span class=\"_ _0\"></span>iferidos surgen <span class=\"_ _16\"></span>del <span class=\"_ _2\"></span>reconocimient<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>icial <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _16\"></span>pasiv<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _16\"></span>activo <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>transacci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _16\"></span>dist<span class=\"_ _0\"></span>inta <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>una combinaci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>negocios<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>el  mo<span class=\"_ _0\"></span>mento <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>transacci\u00f3n <span class=\"_ _17\"> </span>no <span class=\"_ _17\"> </span>afect<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>ni <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>resultado contable <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>ganancia <span class=\"_ _16\"></span>o <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdida <span class=\"_ _0\"></span>fisc<span class=\"_ _0\"></span>al, <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tabiliza. <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>impu<span class=\"_ _0\"></span>esto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iferido <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>det<span class=\"_ _0\"></span>ermina usando <span class=\"_ _0\"></span>tip<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>imposit<span class=\"_ _0\"></span>ivos <span class=\"_ _0\"></span>(y <span class=\"_ _16\"></span>leyes) <span class=\"_ _0\"></span>aprobado<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>punt<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aprob<span class=\"_ _0\"></span>arse <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _0\"></span>del <span class=\"_ _16\"></span>balance <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> que <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>espera <span class=\"_ _2\"></span>aplicar <span class=\"_ _3\"></span>cuando <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>correspond<span class=\"_ _0\"></span>iente <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>ctivo <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>impuesto <span class=\"_ _3\"></span>diferido <span class=\"_ _3\"></span>se <span class=\"_ _16\"></span>realice <span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>el pasivo por impuesto dif<span class=\"_ _0\"></span>erido se liquide<span class=\"_ _3c\"> </span>.<span class=\"_ _0\"></span> Los <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _16\"></span>impuestos <span class=\"_ _16\"></span>diferidos <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>reconocen <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>medida <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>es <span class=\"_ _16\"></span>probable <span class=\"_ _16\"></span>que <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aya <span class=\"_ _16\"></span>a disponerse <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>ben<span class=\"_ _0\"></span>eficios <span class=\"_ _22\"> </span>fisc<span class=\"_ _0\"></span>ales <span class=\"_ _12\"> </span>futuros <span class=\"_ _12\"> </span>con <span class=\"_ _12\"> </span>los <span class=\"_ _12\"> </span>que <span class=\"_ _22\"> </span>p<span class=\"_ _0\"></span>oder <span class=\"_ _22\"> </span>comp<span class=\"_ _0\"></span>ensar <span class=\"_ _22\"> </span>las <span class=\"_ _12\"> </span>difer<span class=\"_ _0\"></span>encias temporarias. Se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>impuestos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iferidos <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>tempo<span class=\"_ _0\"></span>rarias q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>surgen<span class=\"_ _0\"></span> en <span class=\"_ _0\"></span>inversion<span class=\"_ _0\"></span>es en <span class=\"_ _3\"></span>dependientes <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>aso<span class=\"_ _0\"></span>ciadas, <span class=\"_ _3\"></span>excepto <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>aquellos <span class=\"_ _3\"></span>casos <span class=\"_ _2\"></span>en <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ueda <span class=\"_ _3\"> </span>controlar <span class=\"_ _3\"></span>la fecha  en<span class=\"_ _0\"></span>  qu<span class=\"_ _0\"></span>e  reverti<span class=\"_ _0\"></span>r\u00e1n <span class=\"_ _17\"> </span>las  dif<span class=\"_ _0\"></span>erencias  t<span class=\"_ _0\"></span>emporarias <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>sea <span class=\"_ _17\"> </span>probable <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>\u00e9stas <span class=\"_ _17\"> </span>no  v<span class=\"_ _0\"></span>ayan  a revertir en un futuro<span class=\"_ _0\"></span> previsible<span class=\"_ _3c\"> </span>b)<span class=\"ff2 ls0\"> <span class=\"_ _20\"> </span><span class=\"ff3\">Activos por impuestos dif<span class=\"_ _0\"></span>eridos<span class=\"_ _0\"></span> </span></span>Los <span class=\"_ _19\"> </span>activos <span class=\"_ _1c\"> </span>por <span class=\"_ _19\"> </span>im<span class=\"_ _0\"></span>puestos <span class=\"_ _1c\"> </span>diferidos <span class=\"_ _19\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>recon<span class=\"_ _0\"></span>ocen <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _19\"> </span>medid<span class=\"_ _0\"></span>a <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _19\"> </span>es <span class=\"_ _1c\"> </span>probable <span class=\"_ _12\"> </span><span class=\"ls1b\">su</span> realizaci\u00f3n a trav\u00e9s d<span class=\"_ _0\"></span>e la ob<span class=\"_ _0\"></span>tenci\u00f3n de beneficios <span class=\"_ _0\"></span>fiscales futuros.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "Prestaciones a los empleados a)  Indemnizaciones por cese  Son aquellas que se producen como consecuencia de la decisi\u00f3n de las sociedades del grupo de rescindir su contrato de trabajo antes de la edad normal de jubilaci\u00f3n, o cuando el empleado acepta voluntariamente dimitir a cambio de esas prestaciones, reconoci\u00e9ndose estas  cuando se han comprometido de forma demostrable a cesar en su empleo a los trabajadores actuales de  acuerdo  con  un  plan  formal  detallado  sin  posibilidad  de  retirada  o  a  proporcionar indemnizaciones  por  cese,  como  consecuencia  de  una  oferta  realizada  para  fomentar  la renuncia voluntaria. Las prestaciones que no se van a pagar en los doce meses siguientes a la fecha del balance se descuentan a su valor actual. b)  Compromisos por pensiones La  filial  del  Grupo,  Papelera  Guipuzcoana  de  Zicu\u00f1aga,  S.A.U.  (ver  Anexo  I)  se  encuentra adherida  a  la  Entidad  de  Previsi\u00f3n  Social  \u201cGeroa\u201d,  de  conformidad  con  lo  establecido  en  el Convenio Colectivo de Fabricaci\u00f3n de Pastas, Papel y Cart\u00f3n de Guip\u00fazcoa, cuyo compromiso es de aportaci\u00f3n definida mediante el pago de cuotas peri\u00f3dicas. Las  provisiones  se  valoran  por  el  valor  actual  de  los  desembolsos  que  se  espera  que  sean necesarios  para  liquidar  la  obligaci\u00f3n,  usando  un  tipo  antes  de  impuestos  que  refleje  la valoraci\u00f3n en el mercado actual del valor temporal del dinero y los riesgos espec\u00edficos de la obligaci\u00f3n. El incremento en la provisi\u00f3n con motivo del paso del tiempo se reconoce como un gasto por intereses",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-367": {
   "value": "a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Indemnizaciones por<span class=\"_ _0\"></span> cese <span class=\"_ _0\"></span> </span></span>Son aquellas <span class=\"_ _0\"></span>que se p<span class=\"_ _0\"></span>roducen<span class=\"_ _0\"></span> como <span class=\"_ _0\"></span>consecuencia d<span class=\"_ _0\"></span>e la decisi\u00f3n<span class=\"_ _0\"></span> de las <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>del g<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>upo <span class=\"lsf\">de </span>rescindir <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _16\"></span>cont<span class=\"_ _0\"></span>rato <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>trabajo <span class=\"_ _2\"></span>antes <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>la <span class=\"_ _2\"></span>edad <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>ormal <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>jubilaci\u00f3n<span class=\"_ _16\"></span>, <span class=\"_ _16\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>cua<span class=\"_ _0\"></span>ndo <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>empleado acepta <span class=\"_ _2\"></span>vo<span class=\"_ _0\"></span>luntariamente <span class=\"_ _3\"></span>dimitir <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>cambio <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>esas <span class=\"_ _3\"></span>prestaciones, <span class=\"_ _3\"></span>reconoci\u00e9ndose <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>stas <span class=\"_ _3\"> </span>c<span class=\"_ _0\"></span>uando se <span class=\"_ _16\"></span>han <span class=\"_ _16\"></span>comprometido <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>forma<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>emostrable <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>cesar <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>su <span class=\"_ _16\"></span>empleo <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>trabajadores <span class=\"_ _16\"></span>actu<span class=\"_ _0\"></span>ales de <span class=\"_ _22\"> </span>acuerdo <span class=\"_ _12\"> </span>con <span class=\"_ _12\"> </span>un <span class=\"_ _22\"> </span>plan<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>formal <span class=\"_ _12\"> </span>detallado <span class=\"_ _12\"> </span>sin <span class=\"_ _12\"> </span>posibilid<span class=\"_ _0\"></span>ad <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>retirada <span class=\"_ _12\"> </span>o <span class=\"_ _12\"> </span>a <span class=\"_ _22\"> </span>propo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ciona<span class=\"_ _0\"></span>r indemnizaciones <span class=\"_ _1c\"> </span>por <span class=\"_ _19\"> </span>cese, <span class=\"_ _1c\"> </span>como <span class=\"_ _19\"> </span>con<span class=\"_ _0\"></span>secuencia <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>una <span class=\"_ _19\"> </span>o<span class=\"_ _0\"></span>ferta<span class=\"_ _16\"></span><span class=\"fc6\"> <span class=\"_ _19\"> </span></span>realizada <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _19\"> </span>fomentar <span class=\"_ _1c\"> </span>la renuncia <span class=\"_ _16\"></span>voluntaria.<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>Las <span class=\"_ _16\"></span>prest<span class=\"_ _0\"></span>aciones <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>no <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>pagar <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>doce <span class=\"_ _16\"></span>mes<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>siguientes <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a fecha del balance se desc<span class=\"_ _0\"></span>uentan a su valor actu<span class=\"_ _0\"></span>al.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "Provisiones<span class=\"_ _0\"></span> Las <span class=\"_ _4\"> </span>provision<span class=\"_ _0\"></span>es <span class=\"_ _4\"> </span>pa<span class=\"_ _0\"></span>ra  r<span class=\"_ _1\"></span>estauraci\u00f3n  medioambiental,  reestructuraci\u00f3n <span class=\"_ _17\"> </span>y  litigios <span class=\"_ _4\"> </span>se  reconocen cuando: i)<span class=\"ff2 ls0\"> <span class=\"_ _10\"> </span></span><span class=\"lsc\">Se<span class=\"ls0\"> <span class=\"_ _0\"></span>tien<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>obligaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>presente, <span class=\"_ _16\"></span>ya <span class=\"_ _16\"></span>sea <span class=\"_ _0\"></span>legal <span class=\"_ _16\"></span>o <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>l\u00edcita, <span class=\"_ _0\"></span>como<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>resultado<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>sucesos </span></span>pasados. ii)<span class=\"ff2 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff3\">Es probable que v<span class=\"_ _0\"></span>aya a <span class=\"_ _0\"></span>ser neces<span class=\"_ _0\"></span>aria una <span class=\"_ _0\"></span>salida de <span class=\"_ _0\"></span>recursos <span class=\"_ _0\"></span>para liquida<span class=\"_ _0\"></span>r la ob<span class=\"_ _0\"></span>ligaci\u00f3n </span></span>que de lo contrario.<span class=\"_ _0\"></span> iii)<span class=\"ff2 ls0\"> <span class=\"_ _1\"></span><span class=\"ff3\">El importe puede estim<span class=\"_ _0\"></span>arse de forma fiable.<span class=\"_ _3c\"> </span></span></span>Las <span class=\"_ _4\"> </span>provisio<span class=\"_ _0\"></span>nes <span class=\"_ _4\"> </span>se  valoran <span class=\"_ _4\"> </span>por  e<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>valor  actual <span class=\"_ _4\"> </span>de  los <span class=\"_ _4\"> </span>desembolso<span class=\"_ _0\"></span>s <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>se  espera <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ean necesarios <span class=\"_ _15\"> </span>para <span class=\"_ _15\"> </span>liquidar<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _17\"> </span>o<span class=\"_ _0\"></span>bligaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _15\"> </span>usando <span class=\"_ _15\"> </span>un <span class=\"_ _15\"> </span>tipo<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>an<span class=\"_ _0\"></span>tes <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>impu<span class=\"_ _0\"></span>estos <span class=\"_ _17\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _15\"> </span>refleje <span class=\"_ _15\"> </span>la<span class=\"_ _0\"></span> valoraci\u00f3n <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _3\"></span>actual <span class=\"_ _2\"></span>del <span class=\"_ _3\"></span>valor <span class=\"_ _2\"></span>tempora<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>del <span class=\"_ _3\"></span>dinero <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _3\"></span>rie<span class=\"_ _1\"></span>sgos <span class=\"_ _3\"></span>espec\u00edficos <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>la obligaci\u00f3n. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>cremento en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>rovisi\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>motiv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>paso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tiempo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>econoce <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>un gasto por intereses.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "Provisiones<span class=\"_ _0\"></span> Las <span class=\"_ _4\"> </span>provision<span class=\"_ _0\"></span>es <span class=\"_ _4\"> </span>pa<span class=\"_ _0\"></span>ra  r<span class=\"_ _1\"></span>estauraci\u00f3n  medioambiental,  reestructuraci\u00f3n <span class=\"_ _17\"> </span>y  litigios <span class=\"_ _4\"> </span>se  reconocen cuando: i)<span class=\"ff2 ls0\"> <span class=\"_ _10\"> </span></span><span class=\"lsc\">Se<span class=\"ls0\"> <span class=\"_ _0\"></span>tien<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>obligaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>presente, <span class=\"_ _16\"></span>ya <span class=\"_ _16\"></span>sea <span class=\"_ _0\"></span>legal <span class=\"_ _16\"></span>o <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>l\u00edcita, <span class=\"_ _0\"></span>como<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>resultado<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>sucesos </span></span>pasados. ii)<span class=\"ff2 ls0\"> <span class=\"_ _17\"> </span><span class=\"ff3\">Es probable que v<span class=\"_ _0\"></span>aya a <span class=\"_ _0\"></span>ser neces<span class=\"_ _0\"></span>aria una <span class=\"_ _0\"></span>salida de <span class=\"_ _0\"></span>recursos <span class=\"_ _0\"></span>para liquida<span class=\"_ _0\"></span>r la ob<span class=\"_ _0\"></span>ligaci\u00f3n </span></span>que de lo contrario.<span class=\"_ _0\"></span> iii)<span class=\"ff2 ls0\"> <span class=\"_ _1\"></span><span class=\"ff3\">El importe puede estim<span class=\"_ _0\"></span>arse de forma fiable.<span class=\"_ _3c\"> </span></span></span>Las <span class=\"_ _4\"> </span>provisio<span class=\"_ _0\"></span>nes <span class=\"_ _4\"> </span>se  valoran <span class=\"_ _4\"> </span>por  e<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>valor  actual <span class=\"_ _4\"> </span>de  los <span class=\"_ _4\"> </span>desembolso<span class=\"_ _0\"></span>s <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>se  espera <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ean necesarios <span class=\"_ _15\"> </span>para <span class=\"_ _15\"> </span>liquidar<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _17\"> </span>o<span class=\"_ _0\"></span>bligaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _15\"> </span>usando <span class=\"_ _15\"> </span>un <span class=\"_ _15\"> </span>tipo<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>an<span class=\"_ _0\"></span>tes <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>impu<span class=\"_ _0\"></span>estos <span class=\"_ _17\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _15\"> </span>refleje <span class=\"_ _15\"> </span>la<span class=\"_ _0\"></span> valoraci\u00f3n <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _3\"></span>actual <span class=\"_ _2\"></span>del <span class=\"_ _3\"></span>valor <span class=\"_ _2\"></span>tempora<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>del <span class=\"_ _3\"></span>dinero <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _3\"></span>rie<span class=\"_ _1\"></span>sgos <span class=\"_ _3\"></span>espec\u00edficos <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>la obligaci\u00f3n. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>cremento en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>rovisi\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>motiv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>paso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tiempo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>econoce <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>un gasto por intereses.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "Reconocimiento de ingresos Los  ingresos  ordinarios  incluyen  el  valor  razonable  de  las  contraprestaciones  recibidas  o  a recibir por la venta de bienes y servicios en el curso ordinario de las actividades. Los ingresos ordinarios  se  presentan  netos  del  impuesto  sobre  el  valor  a\u00f1adido,  devoluciones,  rebajas  y descuentos y despu\u00e9s de eliminadas las ventas dentro del Grupo. Las compa\u00f1\u00edas del Grupo reconocen los ingresos cuando el importe de estos se puede valorar con fiabilidad, es probable que los beneficios econ\u00f3micos futuros vayan a fluir a la entidad y se cumplen las condiciones espec\u00edficas para cada una de las actividades. No  se considera que el importe  de  los ingresos  se  pueda  determinar  con  fiabilidad  hasta que  no  se  hayan  resuelto todas las contingencias relacionadas con la venta. a)  Venta de papel: El  Grupo  fabrica  y  vende  papel,  principalmente,  de  escritura  e  impresi\u00f3n  en  el  mercado mayorista.  Los ingresos procedentes de la venta de bienes se reconocen cuando se transfiere al cliente el control sobre los mismos, momento que en la venta de papel se determina en base al Incoterm (t\u00e9rminos internacionales de comercio) aplicado a cada transacci\u00f3n. El  ingreso  se  reconoce  cuando  los  riesgos  de  obsolescencia  y  p\u00e9rdida  se  han  transferido  al comprador  y  \u00e9ste  ha  aceptado  los  productos  de  acuerdo  con  el  contrato  de  venta,  las condiciones de aceptaci\u00f3n han caducado o se tiene evidencia objetiva de que se han cumplido todos los criterios de aceptaci\u00f3n. Se reconoce una cuenta a cobrar cuando se transfiere el control, ya que este es el momento en el  tiempo  en  que  la  contraprestaci\u00f3n  es  incondicional.  Los  ingresos  de  estas  ventas  se reconocen  en  base  al  precio  especificado  en  el  pedido  y  los  ingresos  ordinarios  s\u00f3lo  se reconocen  en  la  medida  en  que  es  altamente  probable  que  no  ocurra  una  reversi\u00f3n significativa. No se considera que exista ning\u00fan elemento de financiaci\u00f3n dado que las ventas se realizan con un plazo de cr\u00e9dito aproximado de 60 d\u00edas, lo cual es consistente con la pr\u00e1ctica del mercado. b)  Venta de energ\u00eda: Grupo  Iberpapel  reconoce  los  ingresos  por  venta  de  energ\u00eda  el\u00e9ctrica  generada  y comercializada a partir de cogeneraci\u00f3n, incluyendo la tarifa percibida del mercado, as\u00ed como las  primas  a  la  generaci\u00f3n  de  energ\u00eda  de  acuerdo  con  la  normativa  a  medida  que  se  va generando y comercializando dicha energ\u00eda. Para el caso de los ingresos procedentes de las primas a la generaci\u00f3n de energ\u00eda, la regulaci\u00f3n en su art\u00edculo 22 del Real Decreto 413/2014, de 6 de junio, que rige la actividad de producci\u00f3n de  energ\u00eda  el\u00e9ctrica  a  partir  de  fuentes  de  energ\u00eda  renovables,  cogeneraci\u00f3n  y  residuos, establece que las desviaciones entre los ingresos por venta de energ\u00eda al precio estimado por el regulador al inicio de cada semiper\u00edodo regulatorio y el precio medio real de mercado en dicho ejercicio son corregidas en los a\u00f1os siguientes (Valor de los ajustes por desviaciones en el precio de mercado). Iberpapel  desde  el  ejercicio  2014  sigue  el  criterio  general  definido  seg\u00fan  el  comunicado realizado con fecha 22 de octubre de 2021 por la CNMV. La aplicaci\u00f3n de dicho criterio supone: \u2022  Los  ajustes  por  desviaciones  del  pool  positivos  netos  que  se  vayan  generando  a  lo largo de un mismo semiperiodo regulatorio, y que representar\u00e1n un incremento en las retribuciones futuras recibidas de CNMC, se registran como un activo en los ep\u00edgrafes \u201cCuentas financieras a cobrar\u201d y \u201cclientes y otras cuentas a cobrar\u201d, y como un mayor ingreso  asociado  a  la  venta  de  electricidad.  Dicho  activo  neto,  una  vez  finalizado  el semiperiodo  regulatorio  se  revierte  reduciendo  el  ingreso  asociado  a  la  venta  de electricidad a lo largo de la vida regulatoria restante de la instalaci\u00f3n. \u2022  Los  ajustes  por  desviaciones  del  pool  negativos  netos  que  se  vayan  generando  a  lo largo de un mismo semiperiodo regulatorio, y que representar\u00e1n una reducci\u00f3n en las retribuciones  futuras  recibidas  de  CNMC,  se  registran  en  funci\u00f3n  de  su  vencimiento como  un  pasivo  en  los  ep\u00edgrafes  \u201cOtros  pasivos  financieros\u201d  y  \u201cProveedores  y  otras cuentas a pagar\u201d, y como un menor ingreso asociado a la venta de electricidad. Dicho pasivo neto, una vez finalizado el semiperiodo regulatorio se revierte incrementando el ingreso asociado a la venta de electricidad a lo largo de la vida regulatoria restante de la instalaci\u00f3n. \u2022  El r\u00e9gimen retributivo supone una garant\u00eda de rentabilidad m\u00ednima, pero no impone un l\u00edmite  m\u00e1ximo  a  la  rentabilidad  a  obtener  del  mercado,  por  lo  que  los  ajustes  por desviaciones del pool negativos tienen como l\u00edmite el importe resultante que haga el valor neto del activo (VNA) de la instalaci\u00f3n nulo, no debiendo registrarse el exceso de desviaciones de mercado que hagan el VNA negativo. \u2022  Iberpapel  ha  decidido  contabilizar  tanto  activos  como  pasivos  ya  que  la  planta  de cogeneraci\u00f3n gas finaliza su vida \u00fatil regulatoria en el a\u00f1o 2034, por lo que debido al amplio horizonte temporal hasta la finalizaci\u00f3n de la vida \u00fatil regulatoria de la planta la  direcci\u00f3n  no  dispone  de  informaci\u00f3n  suficiente  para  estimar  que  sea  altamente probable  que  durante  dicha  vida  \u00fatil  regulatoria  remanente  de  la  instalaci\u00f3n  se obtendr\u00e1n  rentabilidades  del  mercado  superiores  a  las  garantizadas  por  el  sistema regulado,  tal  y  como  se  especifica  para  aplicar  el  criterio  alternativo  y  eliminar  los pasivos generados anteriormente en el \u201cInforme sobre la supervisi\u00f3n por la CNMV de los informes financieros anuales y principales \u00e1reas de revisi\u00f3n del ejercicio 2020\u201d. Sus clientes son un suministrador de energ\u00eda el\u00e9ctrica a cliente final y la Comisi\u00f3n Nacional de los Mercados y la Competencia. c)  Venta de madera Los ingresos se reconocen en el momento en el que se  trasfiere el control, que es cuando la madera sale de las fincas, calculando el importe mediante la cantidad entregada por el precio pactado entre las partes. d)  Ingresos por intereses Los ingresos por intereses se reconocen usando el m\u00e9todo del tipo de inter\u00e9s efectivo. Cuando una cuenta a cobrar sufre p\u00e9rdida por deterioro del valor se  reduce el importe en libros a su importe recuperable, descontando los flujos futuros de efectivo estimados al tipo de inter\u00e9s efectivo original del instrumento, y se contin\u00faa llevando el descuento como menos ingreso por intereses. Los ingresos por intereses de pr\u00e9stamos que hayan sufrido p\u00e9rdidas por deterioro del valor se reconocen cuando se cobra el efectivo o sobre la base de recuperaci\u00f3n del coste cuando  las  condiciones  est\u00e1n  garantizadas.  Dichos  ingresos  se  reconocen  en  el  ep\u00edgrafe  de \u201cingresos (gastos) financieros netos\u201d de la cuenta de p\u00e9rdidas y ganancias consolidadas. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "Distribuci\u00f3n de dividendos La  distribuci\u00f3n  de  dividendos  a  los  accionistas  se  reconoce  como  un  pasivo  en  las  cuentas anuales consolidadas en el ejercicio en que estos son aprobados. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "Arrendamientos Los activos y pasivos que surgen de un arrendamiento se valoran inicialmente sobre una base del valor actual. Los pasivos por arrendamiento incluyen el valor actual neto de los siguientes pagos por arrendamiento:  \u2022  pagos  fijos  (incluidos  los  pagos  fijos  en  esencia),  menos  cualquier  incentivo  de arrendamiento a cobrar  \u2022  pagos variables por arrendamiento que dependen de un \u00edndice o un tipo, inicialmente valorados con arreglo al \u00edndice o tipo en la fecha de comienzo  \u2022  importes que se espera que abone el Grupo en concepto de garant\u00edas del valor residual  \u2022  el precio de ejercicio de una opci\u00f3n de compra si el Grupo tiene la certeza razonable de que ejercer\u00e1 esa opci\u00f3n, y \u2022  pagos de penalizaciones por rescisi\u00f3n del arrendamiento, si el plazo del arrendamiento refleja el ejercicio por el Grupo de esa opci\u00f3n. Los pagos por arrendamiento a realizarse bajo opciones de pr\u00f3rroga razonablemente ciertas tambi\u00e9n se incluyen en la valoraci\u00f3n del pasivo. Los pagos por arrendamiento se asignan entre principal  y  coste  financiero.  El  coste  financiero  se  carga  a  resultados  durante  el  periodo  de arrendamiento de forma que produzcan un tipo de inter\u00e9s peri\u00f3dico constante sobre el saldo restante del pasivo para cada periodo. Los activos por derecho de uso se valoran a coste que comprende lo siguiente:  \u2022  el importe de la valoraci\u00f3n inicial del pasivo por arrendamiento  \u2022  cualquier pago por arrendamiento hecho en o antes de la fecha de comienzo, menos cualquier incentivo por arrendamiento recibido  \u2022  cualquier coste directo inicial, y  \u2022  costes de restauraci\u00f3n.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "Beneficio por acci\u00f3n<span class=\"_ _0\"></span> El <span class=\"_ _16\"></span>beneficio <span class=\"_ _16\"></span>b<span class=\"_ _0\"></span>\u00e1sico <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>a<span class=\"_ _0\"></span>ccion <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>alcula <span class=\"_ _16\"></span>como <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>cociente <span class=\"_ _16\"></span>ent<span class=\"_ _0\"></span>re <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>beneficio<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>neto <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>eriodo atribuible <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _3\"> </span>Dominant<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _3\"> </span>n\u00famero <span class=\"_ _3\"> </span>medio <span class=\"_ _3\"> </span>ponderado <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>acciones <span class=\"_ _3\"></span>ordinarias <span class=\"_ _3\"></span>en circulacion  durante  dicho  periodo,  sin  incluir  el  n<span class=\"_ _0\"></span>\u00famero  medio  de  acciones  de  la  Sociedad Dominante en cartera d<span class=\"_ _0\"></span>e las sociedades del G<span class=\"_ _0\"></span>rupo.<span class=\"_ _0\"></span> Por su p<span class=\"_ _0\"></span>arte, el b<span class=\"_ _0\"></span>eneficio p<span class=\"_ _0\"></span>or acci\u00f3<span class=\"_ _0\"></span>n diluido <span class=\"_ _0\"></span>se calcu<span class=\"_ _0\"></span>la como el <span class=\"_ _0\"></span>cociente <span class=\"_ _0\"></span>entre el <span class=\"_ _0\"></span>resultado n<span class=\"_ _0\"></span>eto del  peri<span class=\"ls1e\">od</span>o <span class=\"_ _17\"> </span>atribuibl<span class=\"_ _0\"></span>e  a <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>accionistas  o<span class=\"_ _0\"></span>rdinarios <span class=\"_ _17\"> </span>ajustados <span class=\"_ _17\"> </span>por  el <span class=\"_ _17\"> </span>efecto<span class=\"_ _0\"></span>  atribuible<span class=\"_ _0\"></span>  a  l<span class=\"_ _0\"></span>as acciones <span class=\"_ _16\"></span>ordinarias<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>tenciales <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>efecto <span class=\"_ _16\"></span>dilutivo <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>n\u00famero <span class=\"_ _16\"></span>medio <span class=\"_ _16\"></span>ponde<span class=\"_ _0\"></span>rado <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>acciones ordinarias <span class=\"_ _15\"> </span>en <span class=\"_ _17\"> </span>ci<span class=\"_ _0\"></span>rculacion <span class=\"_ _15\"> </span>durante <span class=\"_ _15\"> </span>el <span class=\"_ _17\"> </span>pe<span class=\"_ _0\"></span>r\u00edodo, <span class=\"_ _17\"> </span>aju<span class=\"_ _0\"></span>stado <span class=\"_ _15\"> </span>por <span class=\"_ _17\"> </span>el <span class=\"_ _15\"> </span>promedio <span class=\"_ _15\"> </span>pond<span class=\"_ _0\"></span>erado <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>las acciones <span class=\"_ _22\"> </span>ordinaria<span class=\"_ _0\"></span>s <span class=\"_ _1c\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _22\"> </span>ser\u00edan <span class=\"_ _12\"> </span>emitidas<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>si <span class=\"_ _22\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>con<span class=\"_ _0\"></span>virtieran <span class=\"_ _22\"> </span>todas <span class=\"_ _22\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>acciones <span class=\"_ _22\"> </span>ordin<span class=\"_ _0\"></span>arias potenciales <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>accion<span class=\"_ _0\"></span>es <span class=\"_ _1c\"> </span>ordinarias <span class=\"_ _1c\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>la <span class=\"_ _1c\"> </span>so<span class=\"_ _0\"></span>ciedad. <span class=\"_ _1c\"> </span>A <span class=\"_ _1c\"> </span>esto<span class=\"_ _0\"></span>s <span class=\"_ _1c\"> </span>efectos <span class=\"_ _1c\"> </span>se <span class=\"_ _1c\"> </span>co<span class=\"_ _0\"></span>nsidera <span class=\"_ _19\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _1c\"> </span>la conversi\u00f3n <span class=\"_ _16\"></span>tiene <span class=\"_ _0\"></span>lugar<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _16\"></span>comienzo <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per\u00ed<span class=\"_ _0\"></span>odo <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>mento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>emision <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _16\"></span>accio<span class=\"_ _0\"></span>nes ordinarias potenciales,<span class=\"_ _0\"></span> si \u00e9stas<span class=\"_ _0\"></span> se hubiesen puesto en ci<span class=\"_ _0\"></span>rculacion durante el p<span class=\"_ _0\"></span>ropio periodo. <span class=\"_ _16\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "Hiperinflaci\u00f3n Argentina El Grupo ha aplicado las pol\u00edticas contables de acuerdo a las NIIF e interpretaciones publicadas por el IASB  (International Accounting Standards Board) y el Comit\u00e9 de Interpretaciones NIIF (IFRS Interpretations Committee), y adoptadas por la Comisi\u00f3n Europea para su aplicaci\u00f3n en la Uni\u00f3n Europea (NIIF UE). Conforme a lo establecido por las NIIF, esto supone: Ajustar  el  coste  hist\u00f3rico  de  los  activos  y  pasivos  no  monetarios  y  las  distintas  partidas  de patrimonio  neto  desde  su  fecha  de  adquisici\u00f3n  o  incorporaci\u00f3n  al  estado  de  situaci\u00f3n financiera  consolidado  hasta  el  cierre  del  ejercicio  para  reflejar  los  cambios  en  el  poder adquisitivo de la moneda derivados de la inflaci\u00f3n.  \u2022  Reflejar  en  la  cuenta  de  p\u00e9rdidas  y  ganancias  correspondiente  al  impacto  de  la inflaci\u00f3n del a\u00f1o en la posici\u00f3n monetaria neta. \u2022  Convertir  todos  los  componentes  de  los  estados  financieros  de  las  compa\u00f1\u00edas argentinas  a  tipo  de  cambio  de  cierre,  siendo  el  cambio  correspondiente  al  31  de diciembre de 2023 de 892,85 pesos por euro, (188,35 pesos por euro a 31 de diciembre de 2022). Los  principales  impactos  en  los  estados  financieros  consolidados  del  ejercicio  2023  y  2022, derivados  de  los  aspectos  mencionados  anteriormente,  han  sido  un  incremento  del Inmovilizado material y activos biol\u00f3gicos principalmente. El impacto de la actualizaci\u00f3n de los \u00edndices de hiperinflaci\u00f3n del ejercicio 2023 y 2022 ha sido una p\u00e9rdida de 507 y 228 miles de euros respectivamente. Para  actualizar  sus  estados  financieros,  las  Sociedades  han  utilizado  la  serie  de  \u00edndices definidos por la resoluci\u00f3n de JG n\u00ba 539/18 publicada por la Federaci\u00f3n Argentina de Consejos Profesionales de Ciencias Econ\u00f3micas (FACPCE), basada en el \u00cdndice de Precios al Consumidor (IPC)  Nacional,  publicado  por  el  Instituto  Nacional  de  Estad\u00edstica  y  Censos  (INDEC)  de  la Rep\u00fablica  Argentina  y  el  \u00cdndice  de  Precios  Internos  al  Por  Mayor  (IPIM)  publicado  por  la FACPCE. El indice utilizado es de 211,40%. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfHyperinflationaryReportingExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "Relaci\u00f3n <span class=\"_ _3\"></span>y <span class=\"_ _16\"></span>r<span class=\"_ _0\"></span>esumen <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>normas<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>modific<span class=\"_ _0\"></span>aciones <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>no<span class=\"_ _0\"></span>rmas <span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>interpretacion<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ublicadas hasta la fecha:<span class=\"_ _0\"></span> 2.2<span class=\"ls0\">8.1 <span class=\"_ _1a\"> </span>Normas, <span class=\"_ _1a\"> </span>modific<span class=\"_ _0\"></span>aciones <span class=\"_ _1a\"> </span>e <span class=\"_ _12\"> </span>int<span class=\"_ _0\"></span>erpretaciones <span class=\"_ _1a\"> </span>oblig<span class=\"_ _0\"></span>atorias <span class=\"_ _12\"> </span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _12\"> </span>tod<span class=\"_ _0\"></span>os <span class=\"_ _1a\"> </span>los <span class=\"_ _1a\"> </span>ejercicios </span>comenzados el 1 de en<span class=\"_ _0\"></span>ero de 2023 [<span class=\"_ _0\"></span>NIC 8.28]. \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3 ls22\">NI<span class=\"ls0\">C<span class=\"_ _0\"></span> 1 (Modificaci\u00f3n),<span class=\"_ _0\"></span> <span class=\"ff8\">\u201c</span>Desgl<span class=\"_ _0\"></span>oses de pol\u00edticas contables<span class=\"_ _0\"></span>\". </span></span></span>\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3 ls22\">NI<span class=\"ls0\">C<span class=\"_ _0\"></span> 8 (Modificaci\u00f3n)<span class=\"_ _0\"></span> \"Definici\u00f3<span class=\"_ _0\"></span>n de estimaciones con<span class=\"_ _0\"></span>tables<span class=\"ls10\">\".</span> </span></span></span>\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3 ls22\">NI<span class=\"ls0\">C<span class=\"_ _0\"></span> <span class=\"ls7\">12</span> (Modifica<span class=\"_ _0\"></span>ci\u00f3n) \"Impuesto dif<span class=\"_ _0\"></span>erido relacionad<span class=\"_ _0\"></span>o con activos y pasivos<span class=\"_ _0\"></span> derivados </span></span></span>de una \u00fanica transacci\u00f3n<span class=\"_ _0\"></span>\". \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">NIC 12<span class=\"_ _0\"></span> (Modificaci\u00f3n) \"<span class=\"ffc fs1\"> </span>R<span class=\"_ _0\"></span>eforma fiscal inte<span class=\"_ _0\"></span>rnacional: normas<span class=\"_ _0\"></span> modelo del Segund<span class=\"_ _0\"></span>o </span></span>Pilar\". Estas <span class=\"_ _3\"> </span>modifica<span class=\"_ _0\"></span>ciones <span class=\"_ _3\"> </span><span class=\"ls13\">no <span class=\"_ _4\"> </span></span>ha<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>t<span class=\"_ _0\"></span>enido <span class=\"_ _3\"> </span>nin<span class=\"_ _0\"></span>g\u00fan <span class=\"_ _3\"> </span>impacto <span class=\"_ _4\"> </span>sobre <span class=\"_ _3\"></span>los <span class=\"_ _3\"> </span>importes <span class=\"_ _4\"> </span>reconocidos  e<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>este ejercicio y no se espe<span class=\"_ _0\"></span>ra que afecten sign<span class=\"_ _0\"></span>ificativamen<span class=\"_ _0\"></span>te a ejercicios <span class=\"_ _0\"></span>futuros. 2.2<span class=\"ls0\">8.2 <span class=\"_ _3\"></span>N<span class=\"_ _1\"></span>ormas, <span class=\"_ _3\"></span>modificaciones <span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>interpretaciones <span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>todav\u00eda <span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>han <span class=\"_ _3\"></span>entrado <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>vigor, <span class=\"_ _2\"></span>pero </span>que se pueden adoptar<span class=\"_ _0\"></span> con anticipaci\u00f3n<span class=\"_ _0\"></span> [NIC 8.2<span class=\"_ _0\"></span>9].<span class=\"ff2\"> </span><span class=\"ff2\"><span class=\"_ _1e\"> </span></span>\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3 ls22\">NI<span class=\"ls1d\">IF<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _4\"> </span>16 <span class=\"_ _4\"> </span>(Modificaci\u00f3n) <span class=\"_ _4\"> </span>\"<span class=\"ffc fs1\"> <span class=\"_ _4\"> </span></span>Pasiv<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>arrendamiento <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>una <span class=\"_ _4\"> </span>venta <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>arrendamiento </span></span></span></span>posterior<span class=\"ff8 ls23\">\u201d.</span> \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">NIC 1 <span class=\"_ _0\"></span>(Modificaci\u00f3n) \"<span class=\"ffc fs1\"> <span class=\"_ _0\"></span></span>Clasificaci\u00f3n de los pasiv<span class=\"_ _0\"></span>os como corriente<span class=\"_ _0\"></span>s o no corrientes<span class=\"_ _0\"></span><span class=\"ff8\">\u201d<span class=\"_ _0\"></span></span>. </span></span>\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">NIC 1 (Mod<span class=\"_ _0\"></span>ificaci\u00f3n) \"<span class=\"ffc fs1\"> <span class=\"_ _0\"></span></span><span class=\"ff8\">Pasivos no corrientes<span class=\"_ _0\"></span> con condicion<span class=\"_ _0\"></span>es\u201d.</span> </span></span>Las <span class=\"_ _15\"> </span>modificaciones <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>encionadas <span class=\"_ _15\"> </span>anterio<span class=\"_ _0\"></span>rmente <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>han <span class=\"_ _15\"> </span>adoptado<span class=\"_ _16\"></span>, <span class=\"_ _17\"> </span><span class=\"ls12\">y <span class=\"_ _15\"> </span></span>no <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>espera<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>qu<span class=\"_ _0\"></span>e afecten significativam<span class=\"_ _0\"></span>ente al ejercicio <span class=\"_ _0\"></span>corriente o futuros<span class=\"_ _3c\"> </span>.<span class=\"_ _16\"></span> 2.2<span class=\"ls0\">8.3 <span class=\"_ _17\"> </span>Normas, <span class=\"_ _17\"> </span>mod<span class=\"_ _0\"></span>ificaciones <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>interpretacion<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>normas <span class=\"_ _17\"> </span>existent<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>no <span class=\"_ _17\"> </span>pueden </span>adoptarse anticipada<span class=\"_ _0\"></span>mente o que no<span class=\"_ _0\"></span> han sido adoptadas por la Uni\u00f3<span class=\"_ _0\"></span>n Europea<span class=\"_ _3c\"> </span>A  la  fecha  d<span class=\"_ _0\"></span>e  formulaci\u00f3<span class=\"_ _0\"></span>n  de  estas  c<span class=\"_ _0\"></span>uentas  anual<span class=\"_ _0\"></span>es  consolidadas, <span class=\"_ _17\"> </span>el  IASB <span class=\"_ _17\"> </span>y  el  Comit<span class=\"_ _0\"></span>\u00e9  de Interpretaciones <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>NIIF <span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>ab\u00edan <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ublicado <span class=\"_ _2\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>normas, <span class=\"_ _3\"></span>modificaciones <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>int<span class=\"_ _0\"></span>erpretaciones <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>e se detallan a continuaci\u00f3<span class=\"_ _0\"></span>n, que est\u00e1n pendient<span class=\"_ _0\"></span>es de adopci\u00f3n por part<span class=\"_ _0\"></span>e de la Uni\u00f3n Europea.<span class=\"_ _2\"></span> Norma Contenido Aplicaci\u00f3n a<span class=\"_ _1\"></span> partir de Modificaciones de norma<span class=\"_ _1\"></span>s- Modificacione<span class=\"_ _1\"></span>s a las NIIF-10 y <span class=\"_ _1\"></span>NIC 28.<span class=\"ls0\"> </span>Modificacione<span class=\"_ _1\"></span>s a las NIIF-7 y NI<span class=\"_ _1\"></span>C 7.<span class=\"ls0\"> </span>Modificaci\u00f3n N<span class=\"_ _1\"></span>IC 21.<span class=\"ff5 fs5\"> </span>Venta o aportac<span class=\"_ _1\"></span>i\u00f3n de activos<span class=\"_ _1\"></span> entre un inversor <span class=\"_ _1\"></span>y sus asociadas o neg<span class=\"_ _1\"></span>ocios conjuntos<span class=\"_ _1\"></span>. Acuerdos <span class=\"_ _d\"> </span>de <span class=\"_ _28\"> </span>financiaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>de <span class=\"_ _d\"> </span>proveedores (\u201cconfirming\u201d)<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Falta de interca<span class=\"_ _1\"></span>mbiabilidad 1 de enero de<span class=\"_ _1\"></span> 2024 1 de enero de 2025<span class=\"_ _1\"></span><span class=\"ff5 fs2\"> </span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _3\"> </span>est\u00e1 <span class=\"_ _2\"></span>an<span class=\"_ _0\"></span>alizando <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>posible <span class=\"_ _3\"></span>impacto <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _2\"></span>mo<span class=\"_ _0\"></span>dificaciones <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>eferidas <span class=\"_ _3\"></span>anteriormente <span class=\"_ _2\"></span>y no espera que afecten sig<span class=\"_ _0\"></span>nificativamente a <span class=\"_ _0\"></span>ejercicios futuros.<span class=\"_ _16\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "2.28.1  Normas,  modificaciones  e  interpretaciones  obligatorias  para  todos  los  ejercicios comenzados el 1 de enero de 2023 [NIC 8.28]. \u2022  NIC 1 (Modificaci\u00f3n), \u201cDesgloses de pol\u00edticas contables\". \u2022  NIC 8 (Modificaci\u00f3n) \"Definici\u00f3n de estimaciones contables\". \u2022  NIC 12 (Modificaci\u00f3n) \"Impuesto diferido relacionado con activos y pasivos derivados de una \u00fanica transacci\u00f3n\". \u2022  NIC 12 (Modificaci\u00f3n) \" Reforma fiscal internacional: normas modelo del Segundo Pilar\". Estas  modificaciones  no  han  tenido  ning\u00fan  impacto  sobre los  importes  reconocidos  en  este ejercicio y no se espera que afecten significativamente a ejercicios futuros.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "2.2<span class=\"ls0\">8.2 <span class=\"_ _3\"></span>N<span class=\"_ _1\"></span>ormas, <span class=\"_ _3\"></span>modificaciones <span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>interpretaciones <span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>todav\u00eda <span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>han <span class=\"_ _3\"></span>entrado <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>vigor, <span class=\"_ _2\"></span>pero </span>que se pueden adoptar<span class=\"_ _0\"></span> con anticipaci\u00f3n<span class=\"_ _0\"></span> [NIC 8.2<span class=\"_ _0\"></span>9].<span class=\"ff2\"> </span>\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3 ls22\">NI<span class=\"ls1d\">IF<span class=\"_ _0\"></span><span class=\"ls0\"> <span class=\"_ _4\"> </span>16 <span class=\"_ _4\"> </span>(Modificaci\u00f3n) <span class=\"_ _4\"> </span>\"<span class=\"ffc fs1\"> <span class=\"_ _4\"> </span></span>Pasiv<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>arrendamiento <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>una <span class=\"_ _4\"> </span>venta <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>arrendamiento </span></span></span></span>posterior<span class=\"ff8 ls23\">\u201d.</span> \u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">NIC 1 <span class=\"_ _0\"></span>(Modificaci\u00f3n) \"<span class=\"ffc fs1\"> <span class=\"_ _0\"></span></span>Clasificaci\u00f3n de los pasiv<span class=\"_ _0\"></span>os como corriente<span class=\"_ _0\"></span>s o no corrientes<span class=\"_ _0\"></span><span class=\"ff8\">\u201d<span class=\"_ _0\"></span></span>. </span></span>\u2022<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">NIC 1 (Mod<span class=\"_ _0\"></span>ificaci\u00f3n) \"<span class=\"ffc fs1\"> <span class=\"_ _0\"></span></span><span class=\"ff8\">Pasivos no corrientes<span class=\"_ _0\"></span> con condicion<span class=\"_ _0\"></span>es\u201d.</span> </span></span>Las <span class=\"_ _15\"> </span>modificaciones <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>encionadas <span class=\"_ _15\"> </span>anterio<span class=\"_ _0\"></span>rmente <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>han <span class=\"_ _15\"> </span>adoptado<span class=\"_ _16\"></span>, <span class=\"_ _17\"> </span><span class=\"ls12\">y <span class=\"_ _15\"> </span></span>no <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>espera<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>qu<span class=\"_ _0\"></span>e afecten significativam<span class=\"_ _0\"></span>ente al ejercicio <span class=\"_ _0\"></span>corriente o futuros<span class=\"_ _3c\"> </span>2.2<span class=\"ls0\">8.3 <span class=\"_ _17\"> </span>Normas, <span class=\"_ _17\"> </span>mod<span class=\"_ _0\"></span>ificaciones <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>interpretacion<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>normas <span class=\"_ _17\"> </span>existent<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>no <span class=\"_ _17\"> </span>pueden </span>adoptarse anticipada<span class=\"_ _0\"></span>mente o que no<span class=\"_ _0\"></span> han sido adoptadas por la Uni\u00f3<span class=\"_ _0\"></span>n Europea<span class=\"_ _3c\"> </span>.<span class=\"_ _16\"></span> A  la  fecha  d<span class=\"_ _0\"></span>e  formulaci\u00f3<span class=\"_ _0\"></span>n  de  estas  c<span class=\"_ _0\"></span>uentas  anual<span class=\"_ _0\"></span>es  consolidadas, <span class=\"_ _17\"> </span>el  IASB <span class=\"_ _17\"> </span>y  el  Comit<span class=\"_ _0\"></span>\u00e9  de Interpretaciones <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>NIIF <span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>ab\u00edan <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ublicado <span class=\"_ _2\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>normas, <span class=\"_ _3\"></span>modificaciones <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>int<span class=\"_ _0\"></span>erpretaciones <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>e se detallan a continuaci\u00f3<span class=\"_ _0\"></span>n, que est\u00e1n pendient<span class=\"_ _0\"></span>es de adopci\u00f3n por part<span class=\"_ _0\"></span>e de la Uni\u00f3n Europea.<span class=\"_ _2\"></span> Norma Contenido Aplicaci\u00f3n a<span class=\"_ _1\"></span> partir de Modificaciones de norma<span class=\"_ _1\"></span>s- Modificacione<span class=\"_ _1\"></span>s a las NIIF-10 y <span class=\"_ _1\"></span>NIC 28.<span class=\"ls0\"> </span>Modificacione<span class=\"_ _1\"></span>s a las NIIF-7 y NI<span class=\"_ _1\"></span>C 7.<span class=\"ls0\"> </span>Modificaci\u00f3n N<span class=\"_ _1\"></span>IC 21.<span class=\"ff5 fs5\"> </span>Venta o aportac<span class=\"_ _1\"></span>i\u00f3n de activos<span class=\"_ _1\"></span> entre un inversor <span class=\"_ _1\"></span>y sus asociadas o neg<span class=\"_ _1\"></span>ocios conjuntos<span class=\"_ _1\"></span>. Acuerdos <span class=\"_ _d\"> </span>de <span class=\"_ _28\"> </span>financiaci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>de <span class=\"_ _d\"> </span>proveedores (\u201cconfirming\u201d)<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Falta de interca<span class=\"_ _1\"></span>mbiabilidad 1 de enero de<span class=\"_ _1\"></span> 2024 1 de enero de 2025<span class=\"_ _1\"></span><span class=\"ff5 fs2\"> </span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _3\"> </span>est\u00e1 <span class=\"_ _2\"></span>an<span class=\"_ _0\"></span>alizando <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>posible <span class=\"_ _3\"></span>impacto <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _2\"></span>mo<span class=\"_ _0\"></span>dificaciones <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>eferidas <span class=\"_ _3\"></span>anteriormente <span class=\"_ _2\"></span>y no espera que afecten sig<span class=\"_ _0\"></span>nificativamente a <span class=\"_ _0\"></span>ejercicios futuros.<span class=\"_ _16\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-368": {
   "value": "Gesti\u00f3n d<span class=\"_ _0\"></span>e riesgos fin<span class=\"_ _0\"></span>ancieros y capit<span class=\"_ _0\"></span>al 3.1.<span class=\"fs1 ls0\"> <span class=\"_ _26\"> </span><span class=\"fs5\">Gesti\u00f3n<span class=\"_ _0\"></span> <span class=\"lsf\">de</span>l riesgo financiero<span class=\"_ _0\"></span></span> </span>La<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>act<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span>dad<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Gru<span class=\"_ _1\"></span>po <span class=\"_ _4\"> </span>Ibe<span class=\"_ _8\"></span>rpape<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>est<span class=\"_ _1\"></span>\u00e1n <span class=\"_ _4\"> </span>ex<span class=\"_ _8\"></span>pues<span class=\"_ _1\"></span>tas<span class=\"_ _1\"></span>  a<span class=\"_ _8\"></span>  dive<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>sos<span class=\"_ _1\"></span>  r<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>sg<span class=\"_ _1\"></span>os <span class=\"_ _4\"> </span>fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s: <span class=\"_ _4\"> </span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>(in<span class=\"_ _1\"></span>clu<span class=\"_ _1\"></span>ye<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>del <span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ip<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>cam<span class=\"_ _1\"></span>bio<span class=\"ls2\">, <span class=\"_ _3\"></span></span>de<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>o, <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>ti<span class=\"_ _1\"></span>po <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>in<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>\u00e9s<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _3\"></span>fl<span class=\"_ _1\"></span>uj<span class=\"_ _8\"></span>os <span class=\"_ _3\"> </span>de ef<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>o, <span class=\"_ _16\"></span>rie<span class=\"_ _1\"></span>sgo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>reg<span class=\"_ _1\"></span>ula<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>ge<span class=\"_ _1\"></span>ner<span class=\"_ _8\"></span>al <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>ener<span class=\"_ _1\"></span>g\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>y <span class=\"_ _2\"></span>rie<span class=\"_ _1\"></span>sgo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>por <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>inv<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>sio<span class=\"_ _8\"></span>nes <span class=\"_ _16\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>extr<span class=\"_ _8\"></span>anje<span class=\"_ _1\"></span>ro),<span class=\"_ _1\"></span> ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>\u00e9<span class=\"_ _1\"></span>dito<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>sgo<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>iqu<span class=\"_ _1\"></span>ide<span class=\"_ _8\"></span>z. E<span class=\"_ _1\"></span>l p<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>ges<span class=\"_ _1\"></span>ti\u00f3<span class=\"_ _8\"></span>n del<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>sgo<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n m<span class=\"_ _1\"></span>ini<span class=\"_ _1\"></span>miz<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os<span class=\"_ _8\"></span> ef<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tos<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>de<span class=\"_ _1\"></span>riv<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>  de  la <span class=\"_ _17\"> </span>i<span class=\"_ _1\"></span>nce<span class=\"_ _1\"></span>rt<span class=\"_ _1\"></span>idu<span class=\"_ _1\"></span>mbr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>  de  los  mer<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>fi<span class=\"_ _8\"></span>nanci<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>os  y  tra<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>  de  mini<span class=\"_ _1\"></span>miz<span class=\"_ _1\"></span>ar<span class=\"_ _8\"></span> <span class=\"_ _17\"> </span>los<span class=\"_ _8\"></span> ef<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tos<span class=\"_ _1\"></span> po<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>les<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>dve<span class=\"_ _1\"></span>rs<span class=\"_ _8\"></span>os s<span class=\"_ _1\"></span>obr<span class=\"_ _8\"></span>e la<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bili<span class=\"_ _8\"></span>dad f<span class=\"_ _1\"></span>in<span class=\"_ _8\"></span>anci<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span> a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Ries<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>o </span></span>i.<span class=\"ff2 ls0\"> <span class=\"_ _29\"> </span><span class=\"ff3\">Rie<span class=\"_ _8\"></span>sgo de<span class=\"_ _8\"></span> tip<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>bio<span class=\"_ _1\"></span> </span></span>El <span class=\"_ _15\"> </span>Grupo <span class=\"_ _15\"> </span>opera, <span class=\"_ _15\"> </span>fundam<span class=\"_ _0\"></span>entalmente, <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>euros <span class=\"_ _15\"> </span>y,<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>por <span class=\"_ _15\"> </span>tanto, <span class=\"_ _15\"> </span>no <span class=\"_ _15\"> </span>est\u00e1 <span class=\"_ _15\"> </span>exp<span class=\"_ _0\"></span>uesto <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>manera<span class=\"_ _0\"></span> significativa <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e t<span class=\"_ _0\"></span>ipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>operaciones <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>neda <span class=\"_ _0\"></span>extranje<span class=\"_ _0\"></span>ra<span class=\"lsd\">, <span class=\"_ _0\"></span></span>a <span class=\"_ _0\"></span>exc<span class=\"_ _0\"></span>epci\u00f3n <span class=\"_ _0\"></span>de la <span class=\"_ _16\"></span>operaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>venta <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _16\"></span>forestal <span class=\"_ _2\"></span>realizada <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>Uruguay, <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>cual <span class=\"_ _16\"></span>ha <span class=\"_ _16\"></span>sido <span class=\"_ _2\"></span>efectuada<span class=\"_ _0\"></span> en $<span class=\"_ _0\"></span>usa, <span class=\"_ _0\"></span>si bi<span class=\"_ _0\"></span>en a<span class=\"_ _0\"></span> ci<span class=\"_ _0\"></span>erre d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>vertido <span class=\"_ _0\"></span>el imp<span class=\"_ _0\"></span>orte t<span class=\"_ _0\"></span>otal <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>operaci\u00f3n a euros. El Grupo no<span class=\"_ _0\"></span> tiene pol<span class=\"_ _0\"></span>\u00edticas de cobertura fr<span class=\"_ _0\"></span>ente al riesgo de tipo d<span class=\"_ _0\"></span>e cambio<span class=\"_ _0\"></span>.<span class=\"_ _3c\"> </span><div class=\"c w4 h2 gs5e\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc0 ls0 ws0\">Los <span class=\"_ _3\"></span>beneficios <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>dife<span class=\"_ _0\"></span>rencias <span class=\"_ _3\"></span>netas <span class=\"_ _3\"></span>de <span class=\"_ _3\"> </span>cambio <span class=\"_ _3\"> </span>registradas <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>cuenta <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>resultados <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>el<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y183 ff3 fs5 fc1 sc0 ls0 ws0\">ejercicio <span class=\"_ _4\"> </span>2023<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>asciende  a <span class=\"_ _4\"> </span>338 <span class=\"_ _4\"> </span>miles  de <span class=\"_ _4\"> </span>euros<span class=\"lsd\">,  </span>(en <span class=\"_ _4\"> </span>2022 <span class=\"_ _4\"> </span>ascendieron<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>a  5<span class=\"_ _1\"></span>31 <span class=\"_ _4\"> </span>miles<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>euros), </div><div class=\"t m0 x8 hc y184 ff3 fs5 fc1 sc0 ls0 ws0\">representando <span class=\"_ _2a\"> </span>un <span class=\"_ _2a\"> </span><span class=\"ls7\">0,63<span class=\"_ _0\"></span></span>% <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>resultado <span class=\"_ _2a\"> </span>antes <span class=\"_ _2a\"> </span>de <span class=\"_ _2b\"> </span>impuestos <span class=\"_ _2b\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _2b\"> </span>dicho<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>per\u00edod<span class=\"_ _0\"></span>o. </div><div class=\"t m0 x8 hc y185 ff3 fs5 fc1 sc0 ls0 ws0\">Consecuentemente <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>considera <span class=\"_ _4\"> </span>que <span class=\"_ _3\"> </span>un <span class=\"_ _4\"> </span>an\u00e1lisi<span class=\"_ _0\"></span>s <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>ensibilidad <span class=\"_ _4\"> </span>sobre <span class=\"_ _4\"> </span>este <span class=\"_ _4\"> </span>riesgo <span class=\"_ _3\"> </span>n<span class=\"_ _0\"></span>o </div><div class=\"t m0 x8 hc y209 ff3 fs5 fc1 sc0 ls0 ws0\">a\u00f1adir\u00eda informaci\u00f3n signi<span class=\"_ _0\"></span>ficativa para los<span class=\"_ _0\"></span> usuarios de las cuentas<span class=\"_ _0\"></span> anuales consol<span class=\"_ _0\"></span>idadas.<span class=\"_ _0\"></span> </div><div class=\"t m0 x71 hc y20a ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x84 hd y53 ff3 fs5 fc1 sc0 ls25 ws0\">ii.<span class=\"ff2 ls0\"> <span class=\"_ _29\"> </span><span class=\"ff3\">Rie<span class=\"_ _8\"></span>sgo de<span class=\"_ _8\"></span> pre<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>o </span></span></div><div class=\"t m0 x8 hc y20b ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y20c ff3 fs5 fc1 sc0 ls0 ws0\">Grupo <span class=\"_ _16\"></span>Iberpapel <span class=\"_ _16\"></span>no <span class=\"_ _16\"></span>est\u00e1 <span class=\"_ _16\"></span>expuesto <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>riesgo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>recio <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>\u00edtulos <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>capital <span class=\"_ _16\"></span>e <span class=\"_ _0\"></span>inst<span class=\"_ _0\"></span>rumentos </div><div class=\"t m0 x8 hc y20d ff3 fs5 fc1 sc0 ls0 ws0\">financieros. </div><div class=\"t m0 x8 hc y20e ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y10 ff3 fs5 fc1 sc0 ls0 ws0\">La <span class=\"_ _4\"> </span>madera <span class=\"_ _4\"> </span>es <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>principal<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>materia <span class=\"_ _4\"> </span>prima <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Grupo<span class=\"_ _0\"></span>, <span class=\"_ _4\"> </span>su <span class=\"_ _4\"> </span>precio <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>su <span class=\"_ _4\"> </span>suministro <span class=\"_ _4\"> </span>est\u00e1 <span class=\"_ _4\"> </span>sujeto  a </div><div class=\"t m0 x8 hc y58 ff3 fs5 fc1 sc0 ls0 ws0\">fluctuaciones. <span class=\"_ _0\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>derivado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>of<span class=\"_ _0\"></span>erta <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>miti<span class=\"_ _0\"></span>ga <span class=\"_ _0\"></span>principalmente<span class=\"_ _16\"></span> p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dispon<span class=\"_ _0\"></span>ibilidad <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e </div><div class=\"t m0 x8 hc y20f ff3 fs5 fc1 sc0 ls0 ws0\">madera <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>nuestras <span class=\"_ _15\"> </span>plantaciones <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>Sudam\u00e9<span class=\"_ _0\"></span>rica <span class=\"_ _15\"> </span>y <span class=\"_ _17\"> </span>E<span class=\"_ _0\"></span>spa\u00f1a<span class=\"_ _0\"></span>, <span class=\"_ _15\"> </span>as\u00ed <span class=\"_ _17\"> </span>como <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>di<span class=\"_ _0\"></span>versificaci\u00f3n <span class=\"_ _15\"> </span>de </div><div class=\"t m0 x8 hc y210 ff3 fs5 fc1 sc0 ls0 ws0\">fuentes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uministro <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>elecci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>proveedores <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ornisa <span class=\"_ _0\"></span>Cant\u00e1b<span class=\"_ _0\"></span>rica<span class=\"_ _16\"></span><span class=\"ls26\">. </span></div><div class=\"t m0 x8 hc y2af ff3 fs5 fc1 sc0 ls0 ws0\">Por ot<span class=\"_ _0\"></span>ro lado, <span class=\"_ _0\"></span>un in<span class=\"_ _0\"></span>cremento<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>5% en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>precio <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>eucalipto <span class=\"_ _0\"></span>originaria <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>disminuci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el </div><div class=\"t m0 x8 hc y2b0 ff3 fs5 fc1 sc0 ls0 ws0\">Ebitda de aproxim<span class=\"_ _0\"></span>adamente el 5,<span class=\"_ _0\"></span><span class=\"ls7\">63</span>%. </div><div class=\"t m0 x8 h13 y3fd ff3 fs6 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x82 hd y3fe ff3 fs5 fc1 sc0 ls25 ws0\">iii.<span class=\"ff2 ls0\"> <span class=\"_ _29\"> </span><span class=\"ff3\">Rie<span class=\"_ _8\"></span>sgo de<span class=\"_ _8\"></span> tip<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>r\u00e9<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>uj<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>de e<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ivo<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x71 hc y3ff ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y400 ff3 fs5 fc1 sc0 ls0 ws0\">Los<span class=\"_ _1\"></span> <span class=\"_ _1a\"> </span>ingresos <span class=\"_ _1a\"> </span>y <span class=\"_ _1b\"> </span>los <span class=\"_ _1a\"> </span>flujo<span class=\"_ _0\"></span>s <span class=\"_ _1a\"> </span>de <span class=\"_ _1b\"> </span>efectivo <span class=\"_ _1a\"> </span>de <span class=\"_ _1b\"> </span>las <span class=\"_ _1b\"> </span>actividades <span class=\"_ _1b\"> </span>de <span class=\"_ _1a\"> </span>explotaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _1a\"> </span>son<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>bastante </div><div class=\"t m0 x8 hc y401 ff3 fs5 fc1 sc0 ls0 ws0\">independientes respecto<span class=\"_ _0\"></span> de las variaciones en<span class=\"_ _0\"></span> los tipos de inter\u00e9s<span class=\"_ _0\"></span> de mercado.<span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hc y402 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y403 ff3 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _3\"></span>relaci\u00f3n <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>este <span class=\"_ _3\"></span>riesgo, <span class=\"_ _3\"> </span>el <span class=\"_ _2\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _3\"></span>mantien<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>su <span class=\"_ _3\"> </span>estado <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>situaci\u00f3n <span class=\"_ _3\"></span>financiera <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de </div><div class=\"t m0 x8 hc y404 ff3 fs5 fc1 sc0 ls0 ws0\">diciembre <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>2023 <span class=\"_ _16\"></span>un <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>uda <span class=\"_ _0\"></span>financi<span class=\"_ _0\"></span>era <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>largo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>plazo<span class=\"_ _16\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _16\"></span>corto <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _16\"></span><span class=\"lsf\">de <span class=\"_ _0\"></span><span class=\"ls7\">24</span></span>.29<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>mil<span class=\"_ _0\"></span>es </div><div class=\"t m0 x8 hc y405 ff3 fs5 fc1 sc0 ls0 ws0\">de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>(2022<span class=\"ls26\">: <span class=\"_ _0\"></span></span>37.<span class=\"_ _0\"></span>783 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros) <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>representa <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>6<span class=\"_ _0\"></span><span class=\"lsd\">,2</span>4<span class=\"ls27\">% </span>(<span class=\"_ _0\"></span>2022<span class=\"ls12\">: </span>6,04<span class=\"_ _0\"></span>%) <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>pasivo<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y406 ff3 fs5 fc1 sc0 ls0 ws0\">y <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _2\"></span>neto<span class=\"ls26\">. <span class=\"_ _2\"></span></span>Esta <span class=\"_ _2\"></span>deuda <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>correspon<span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>pr<span class=\"_ _0\"></span>\u00e9stamos <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _2\"></span>fijo <span class=\"_ _2\"></span>(nota <span class=\"_ _2\"></span>18). </div><div class=\"t m0 x8 hc y89 ff3 fs5 fc1 sc0 ls0 ws0\">Ahora bi<span class=\"_ _0\"></span>en, el <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>y equivalente<span class=\"_ _0\"></span> al <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>1 de d<span class=\"_ _0\"></span>iciembre <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>2023 <span class=\"_ _0\"></span>ascend\u00eda <span class=\"_ _0\"></span>a 1<span class=\"_ _0\"></span>18.<span class=\"lse\">75</span>4 </div><div class=\"t m0 x8 hc y407 ff3 fs5 fc1 sc0 ls0 ws0\">miles de euros<span class=\"_ _0\"></span><span class=\"lsd\">, </span>a <span class=\"_ _0\"></span>este importe h<span class=\"_ _0\"></span>ay que a\u00f1adi<span class=\"_ _0\"></span>r 2.960 mi<span class=\"_ _0\"></span>les de euros qu<span class=\"_ _0\"></span>e se <span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>responde con<span class=\"_ _0\"></span> una </div><div class=\"t m0 x8 hc y408 ff3 fs5 fc1 sc0 ls0 ws0\">imposici\u00f3n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>plazo <span class=\"_ _2\"></span>cuyo <span class=\"_ _2\"></span>vencimiento <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tres <span class=\"_ _2\"></span>meses.<span class=\"_ _16\"></span> <span class=\"_ _16\"></span>(202<span class=\"_ _0\"></span>2: <span class=\"_ _16\"></span><span class=\"lse\">79</span>.974 <span class=\"_ _2\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>euros)<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span><span class=\"ls17\">En </span></div><div class=\"t m0 x8 hc y409 ff3 fs5 fc1 sc0 ls0 ws0\">base <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>esta<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>informaci\u00f3n,<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>no <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>consid<span class=\"_ _0\"></span>era <span class=\"_ _16\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>riesgo <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>tip<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter<span class=\"_ _8\"></span>\u00e9s <span class=\"_ _0\"></span>sea <span class=\"_ _16\"></span>si<span class=\"_ _1\"></span>gn<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y40a ff3 fs5 fc1 sc0 ls0 ws0\">los<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>dad<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>rop<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>n\u00e1l<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>d. </div><div class=\"t m0 x8 hc y40b ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x82 hd y40c ff3 fs5 fc1 sc0 ls0 ws0\">iv.<span class=\"_ _8\"></span><span class=\"ff2\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">Rie<span class=\"_ _8\"></span>sgo de<span class=\"_ _8\"></span> re<span class=\"_ _1\"></span>gul<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00eda </span></span></div><div class=\"t m0 x8 hc y40d ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y40e ff3 fs5 fc1 sc0 ls0 ws0\">La<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>gene<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n y <span class=\"_ _0\"></span>venta<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00eda<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>el\u00e9<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a es <span class=\"_ _0\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>act<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>d <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>lad<span class=\"_ _1\"></span>a,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>por lo <span class=\"_ _0\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>ngr<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>os que<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y40f ff3 fs5 fc1 sc0 ls0 ws0\">se<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>van<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>el<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>es<span class=\"_ _1\"></span>t\u00e1<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>ond<span class=\"_ _8\"></span>icio<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>prim<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>esta<span class=\"_ _8\"></span>bleci<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>por <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Es<span class=\"_ _8\"></span>pa\u00f1a<span class=\"_ _1\"></span>. </div><div class=\"t m0 x8 hc y410 ff3 fs5 fc1 sc0 ls0 ws0\">Gru<span class=\"_ _8\"></span>po Ibe<span class=\"_ _1\"></span>rp<span class=\"_ _1\"></span>ape<span class=\"_ _1\"></span>l h<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>un s<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>mie<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>o po<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> lo<span class=\"_ _1\"></span>s c<span class=\"_ _1\"></span>amb<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>s r<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ula<span class=\"_ _1\"></span>tor<span class=\"_ _8\"></span>ios<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ger<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y411 ff3 fs5 fc1 sc0 ls0 ws0\">ade<span class=\"_ _1\"></span>cu<span class=\"_ _8\"></span>adame<span class=\"_ _8\"></span>nte s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>pac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>sta<span class=\"_ _8\"></span>dos f<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>cie<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> (<span class=\"_ _1\"></span>ver<span class=\"_ _8\"></span> nota<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>.4<span class=\"_ _1\"></span>). </div><div class=\"t m0 x8 hc y108 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x84 hd y412 ff3 fs5 fc1 sc0 ls28 ws0\">v.<span class=\"ff2 ls0\"> <span class=\"_ _29\"> </span><span class=\"ff3\">Ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ver<span class=\"_ _8\"></span>sione<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>x<span class=\"_ _1\"></span>tra<span class=\"_ _8\"></span>njer<span class=\"_ _1\"></span>o  </span></span></div><div class=\"t m0 x71 hc y413 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y414 ff3 fs5 fc1 sc0 ls0 ws0\">El Gru<span class=\"_ _1\"></span>po est\u00e1<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ex<span class=\"_ _1\"></span>pue<span class=\"_ _8\"></span>sto <span class=\"_ _0\"></span>a un <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go de <span class=\"_ _0\"></span>tip<span class=\"_ _1\"></span>o de camb<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>o conse<span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>cia<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la conve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n de <span class=\"_ _0\"></span>lo<span class=\"_ _1\"></span>s </div><div class=\"t m0 x8 hc y415 ff3 fs5 fc1 sc0 ls0 ws0\">es<span class=\"_ _1\"></span>tad<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>os indiv<span class=\"_ _8\"></span>idua<span class=\"_ _8\"></span>les,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>cu<span class=\"_ _8\"></span>ya <span class=\"_ _0\"></span>moned<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>fun<span class=\"_ _1\"></span>cio<span class=\"_ _8\"></span>nal <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>dis<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mone<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pres<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tac<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc y416 ff3 fs5 fc1 sc0 ls0 ws0\">del<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>Grupo<span class=\"_ _1\"></span>, <span class=\"_ _1c\"> </span>y <span class=\"_ _1c\"> </span>espe<span class=\"_ _1\"></span>cia<span class=\"_ _8\"></span>lmen<span class=\"_ _1\"></span>te <span class=\"_ _1c\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>peso <span class=\"_ _1c\"> </span>ar<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nti<span class=\"_ _8\"></span>no, <span class=\"_ _1c\"> </span>y <span class=\"_ _22\"> </span>ur<span class=\"_ _1\"></span>ug<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>yo <span class=\"_ _1c\"> </span>con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>el <span class=\"_ _22\"> </span>eur<span class=\"_ _1\"></span>o, <span class=\"_ _1c\"> </span>as\u00ed<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>como<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y417 ff3 fs5 fc1 sc0 ls0 ws0\">con<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>su<span class=\"_ _1\"></span>s <span class=\"_ _15\"> </span>inve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>sio<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>neg<span class=\"_ _1\"></span>oci<span class=\"_ _8\"></span>os <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>el <span class=\"_ _17\"> </span>extr<span class=\"_ _1\"></span>anj<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>o <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>tr<span class=\"_ _1\"></span>av\u00e9<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>de <span class=\"_ _19\"> </span>fi<span class=\"_ _1\"></span>lia<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s. <span class=\"_ _17\"> </span>El <span class=\"_ _15\"> </span>pes<span class=\"_ _1\"></span>o </div><div class=\"t m0 x8 hc y418 ff3 fs5 fc1 sc0 ls0 ws0\">ar<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ntin<span class=\"_ _8\"></span>o <span class=\"_ _16\"></span>ver<span class=\"_ _8\"></span>sus <span class=\"_ _0\"></span>eu<span class=\"_ _1\"></span>ro <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>dep<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3 <span class=\"_ _0\"></span>un <span class=\"_ _16\"></span><span class=\"ls1\">78</span>,<span class=\"ls1\">86</span>%<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dic<span class=\"_ _1\"></span>iem<span class=\"_ _8\"></span>bre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ls1\">2022</span> <span class=\"_ _16\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mbr<span class=\"_ _8\"></span>e <span class=\"_ _16\"></span>de<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc yb3 ff3 fs5 fc1 sc0 ls1 ws0\">2023<span class=\"ls0\"> y<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>pes<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ug<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>yo <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>0,<span class=\"_ _1\"></span>97<span class=\"_ _1\"></span>% e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>mismo<span class=\"_ _1\"></span> pe<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>od<span class=\"_ _8\"></span>o de <span class=\"_ _1\"></span>tie<span class=\"_ _8\"></span>mpo.<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x71 hc y419 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y3c4 ff3 fs5 fc1 sc0 ls0 ws0\">La<span class=\"_ _1\"></span>  s<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sib<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ida<span class=\"_ _8\"></span>d  a <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>var<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>es<span class=\"_ _1\"></span>as <span class=\"_ _4\"> </span>di<span class=\"_ _1\"></span>vis<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>  f<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>nte <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span><span class=\"ls29\">euro</span>,  ma<span class=\"_ _8\"></span>nteni<span class=\"_ _1\"></span>\u00e9n<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>nsta<span class=\"_ _8\"></span>ntes<span class=\"_ _1\"></span>  o<span class=\"_ _8\"></span>tras<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc y41a ff3 fs5 fc1 sc0 ls0 ws0\">var<span class=\"_ _8\"></span>iable<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>tom<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>omo<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> ti<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>ci<span class=\"_ _8\"></span>err<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>ejer<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>o <span class=\"ls1\">2023</span>,<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>: </div><div class=\"t m0 x8 hd y41b ff2 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _7\"> </span><span class=\"ff3\"> </span></div></div>Resultado P\u00e9rdidas y ganan<span class=\"_ _1\"></span>cias Patrimonio Neto Apreciaci\u00f3n  del 10% Depreciaci\u00f3n  del 10% Apreciaci\u00f3n  del 10% Depreciaci\u00f3n  del 10% 31 de diciembre 2022<span class=\"_ _1\"></span> Peso argentino<span class=\"_ _1\"></span> 5 (4) 1.723 (1.723) Peso uruguayo<span class=\"_ _1\"></span> 35<span class=\"ls0\"> </span>(35) 2.104 (2.104) 31 de diciembre de <span class=\"ls6\">2023</span> Peso argentino<span class=\"_ _1\"></span> 30<span class=\"ls0\"> </span>(<span class=\"ls6\">30</span>) 1.129 (1.129) Peso uruguayo<span class=\"_ _1\"></span> 91<span class=\"fc6 ls0\"> </span>(<span class=\"ls6\">91</span>)<span class=\"fc6\"> </span>295<span class=\"fc6 ls0\"> </span>(<span class=\"ls6\">295</span>)<span class=\"fc6\"> </span>En  c<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>nto  a<span class=\"_ _8\"></span>l  rie<span class=\"_ _1\"></span>sgo<span class=\"_ _1\"></span>  de<span class=\"_ _1\"></span>  in<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s  e<span class=\"_ _1\"></span>n  el<span class=\"_ _1\"></span>  ex<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>nj<span class=\"_ _1\"></span>er<span class=\"_ _8\"></span>o  ref<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>s  e<span class=\"_ _1\"></span>n  e<span class=\"_ _1\"></span>l  p\u00e1r<span class=\"_ _8\"></span>rafo  a<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>  por<span class=\"_ _1\"></span>  sus<span class=\"_ _8\"></span> inv<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>sio<span class=\"_ _8\"></span>nes <span class=\"_ _16\"></span>en <span class=\"_ _2\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>fil<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Ur<span class=\"_ _1\"></span>ugu<span class=\"_ _1\"></span>ay <span class=\"_ _16\"></span>y <span class=\"_ _2\"></span>Arge<span class=\"_ _1\"></span>ntin<span class=\"_ _1\"></span>a,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ref<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>mon<span class=\"_ _1\"></span>io <span class=\"_ _16\"></span>net<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>con<span class=\"_ _8\"></span>soli<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> den<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>o  de  la<span class=\"_ _1\"></span>  par<span class=\"_ _1\"></span>tida<span class=\"_ _1\"></span>  \u201cDi<span class=\"_ _1\"></span>fe<span class=\"_ _8\"></span>renc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>  acum<span class=\"_ _1\"></span>ula<span class=\"_ _8\"></span>da  de  conv<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>si\u00f3<span class=\"_ _8\"></span>n\u201d.  En  re<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n  co<span class=\"_ _1\"></span>n  est<span class=\"_ _1\"></span>a  par<span class=\"_ _8\"></span>tida  de<span class=\"_ _8\"></span> pat<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>nio<span class=\"_ _1\"></span>, <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>Gr<span class=\"_ _1\"></span>upo<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>pro<span class=\"_ _8\"></span>porci<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span>sg<span class=\"_ _1\"></span>los<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>est<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>me<span class=\"_ _8\"></span>moria<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>con<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>dad<span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>Adi<span class=\"_ _1\"></span>cio<span class=\"_ _8\"></span>nalme<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _4\"> </span>se<span class=\"_ _8\"></span> det<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>n <span class=\"_ _12\"> </span>otros<span class=\"_ _1\"></span> <span class=\"_ _1a\"> </span>des<span class=\"_ _1\"></span>gl<span class=\"_ _1\"></span>ose<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1a\"> </span>tale<span class=\"_ _8\"></span>s <span class=\"_ _1a\"> </span>como <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>local<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>los <span class=\"_ _1a\"> </span>ac<span class=\"_ _1\"></span>tiv<span class=\"_ _8\"></span>os <span class=\"_ _1a\"> </span>en <span class=\"_ _12\"> </span>el <span class=\"_ _1a\"> </span>extr<span class=\"_ _8\"></span>anje<span class=\"_ _1\"></span>ro,<span class=\"_ _1\"></span> <span class=\"_ _1a\"> </span>la<span class=\"_ _1\"></span>s tra<span class=\"_ _8\"></span>nsacc<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>mone<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>extr<span class=\"_ _1\"></span>anj<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>impor<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>dife<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cam<span class=\"_ _1\"></span>bio <span class=\"_ _16\"></span>re<span class=\"_ _1\"></span>gis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ada<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> cu<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>tad<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>con<span class=\"_ _8\"></span>soli<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>. b)<span class=\"ff2 ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff3\">Rie<span class=\"_ _8\"></span>sgo de<span class=\"_ _8\"></span> cr\u00e9<span class=\"_ _8\"></span>dito<span class=\"_ _1\"></span> </span></span>Los <span class=\"_ _19\"> </span>principales <span class=\"_ _1c\"> </span>activos <span class=\"_ _1c\"> </span>remunerados<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>Grupo <span class=\"_ _19\"> </span>s<span class=\"_ _0\"></span>on <span class=\"_ _19\"> </span>saldo<span class=\"_ _0\"></span>s <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>caja <span class=\"_ _19\"> </span>y <span class=\"_ _1c\"> </span>efectivo, <span class=\"_ _22\"> </span>dep\u00f3sitos bancarios <span class=\"_ _4\"> </span>a <span class=\"_ _3\"></span>corto <span class=\"_ _4\"> </span>plazo, <span class=\"_ _4\"> </span>deudores <span class=\"_ _3\"> </span>comerciales <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>o<span class=\"_ _0\"></span>tras <span class=\"_ _3\"> </span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _3\"> </span>a <span class=\"_ _4\"> </span>cobrar, <span class=\"_ _3\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _3\"> </span>r<span class=\"_ _0\"></span>epresentan <span class=\"_ _3\"> </span>la exposici\u00f3n m\u00e1xima <span class=\"_ _0\"></span>al riesgo de cr\u00e9dito en rela<span class=\"_ _0\"></span>ci\u00f3n con los activos fin<span class=\"_ _0\"></span>ancieros.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> El <span class=\"ls0\">principal <span class=\"_ _0\"></span>riesgo d<span class=\"_ _0\"></span>e cr<span class=\"_ _0\"></span>\u00e9dito <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>atribuible <span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>as deud<span class=\"_ _0\"></span>as comercial<span class=\"_ _0\"></span>es, l<span class=\"_ _0\"></span>os imp<span class=\"_ _0\"></span>ortes se<span class=\"_ _0\"></span> reflejan<span class=\"_ _0\"></span> en </span>el <span class=\"_ _16\"></span>balance <span class=\"_ _16\"></span>netos <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>provi<span class=\"_ _0\"></span>siones <span class=\"_ _16\"></span>para <span class=\"_ _16\"></span>insolvencias, <span class=\"_ _2\"></span>estimadas <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>Direcci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>funci\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la experiencia <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ejercicios <span class=\"_ _16\"></span>anteriores <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>valoraci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ento<span class=\"_ _0\"></span>rno <span class=\"_ _0\"></span>econ\u00f3mico<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>actual. <span class=\"_ _2\"></span>El <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo no <span class=\"_ _0\"></span>tiene una <span class=\"_ _0\"></span>concent<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito, <span class=\"_ _0\"></span>estando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>exposici\u00f3n <span class=\"_ _0\"></span>distribuida entre <span class=\"_ _2\"></span>un <span class=\"_ _16\"></span>gran <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>\u00famero <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>contrapartes. <span class=\"_ _16\"></span>Ad<span class=\"_ _0\"></span>em\u00e1s<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span><span class=\"ls10\">se</span> <span class=\"_ _2\"></span>asegura <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>r\u00e1cticamente <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>totalidad <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las ventas de papel <span class=\"_ _0\"></span>y en consecuencia la<span class=\"_ _0\"></span> mayor parte d<span class=\"_ _0\"></span>e los cr\u00e9ditos comerciales<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> Grupo <span class=\"_ _2\"></span>Iberpapel <span class=\"_ _3\"></span>ha <span class=\"_ _2\"></span>aplicado <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>requisitos <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _3\"></span>activos <span class=\"_ _2\"></span>financieros que se valoran a coste<span class=\"_ _0\"></span> amortizado.<span class=\"_ _0\"></span> Se ha <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ealizado un <span class=\"_ _0\"></span>an\u00e1lisis<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>ormenorizado <span class=\"_ _0\"></span>del i<span class=\"_ _0\"></span>mpacto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>aplicaci\u00f3n t<span class=\"_ _0\"></span>eniendo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>que los activos financieros son<span class=\"_ _0\"></span> principalment<span class=\"_ _0\"></span>e:  1.<span class=\"ls0\"> <span class=\"_ _2e\"> </span>Cuentas <span class=\"_ _3\"> </span>a <span class=\"_ _2\"></span>cob<span class=\"_ _0\"></span>rar <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>clientes <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>negocio <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>papel: <span class=\"_ _3\"></span>El <span class=\"_ _2\"></span>ri<span class=\"_ _0\"></span>esgo <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>concentra </span>principalmente  en  l<span class=\"_ _0\"></span>a  par<span class=\"_ _0\"></span>te  del  saldo  n<span class=\"_ _0\"></span>o  cubierta<span class=\"_ _0\"></span>  por  el  s<span class=\"_ _0\"></span>eguro  de  c<span class=\"_ _0\"></span>r\u00e9dito  dispo<span class=\"_ _0\"></span>nible  que proporcionan una cobertu<span class=\"_ _0\"></span>ra entre <span class=\"_ _0\"></span>el <span class=\"lse\">90</span>% al 95% de los saldos pend<span class=\"_ _0\"></span>ientes de cobro.<span class=\"_ _0\"></span> 2.<span class=\"ls0\"> <span class=\"_ _2e\"> </span>Cuentas <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>cobr<span class=\"_ _0\"></span>ar <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>clientes <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>egocio <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>ene<span class=\"_ _0\"></span>rg\u00eda: <span class=\"_ _2\"></span>Co<span class=\"_ _0\"></span>nsideramos <span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>p\u00e9r<span class=\"_ _1\"></span>dida </span>esperada <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iende <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>cero, <span class=\"_ _16\"></span>ya <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>hos <span class=\"_ _0\"></span>sald<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oportados <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00faltim<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>inst<span class=\"_ _0\"></span>ancia <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>estado espa\u00f1ol. 3.<span class=\"ls0\"> <span class=\"_ _2e\"> </span>Otros <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>aldos: <span class=\"_ _3\"></span>De <span class=\"_ _2\"></span>cuant\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>po<span class=\"_ _0\"></span>co <span class=\"_ _2\"></span>significativ<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sociados <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>venta <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>madera. <span class=\"_ _2\"></span>No<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>h<span class=\"_ _0\"></span>ay </span>experiencia  d<span class=\"_ _0\"></span>e  p\u00e9rdid<span class=\"_ _0\"></span>as  relevantes  p<span class=\"_ _0\"></span>or  lo <span class=\"_ _17\"> </span>que  s<span class=\"_ _0\"></span>e  reconocen <span class=\"_ _17\"> </span>deterioros <span class=\"_ _17\"> </span>siempre <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>haya indicios <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>dudosa <span class=\"_ _16\"></span>recuperabilid<span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>todo <span class=\"_ _16\"></span>caso, <span class=\"_ _16\"></span>cuando <span class=\"_ _16\"></span>su <span class=\"_ _16\"></span>antig\u00fcedad <span class=\"_ _16\"></span>sea <span class=\"_ _16\"></span>superior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>6<span class=\"_ _16\"></span>-<span class=\"_ _3c\"> </span>12 meses.<span class=\"_ _3c\"> </span>Para <span class=\"_ _3\"></span>valorar <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>crediticias <span class=\"_ _3\"></span>esperadas, <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>han <span class=\"_ _2\"></span>reagr<span class=\"_ _0\"></span>upado <span class=\"_ _3\"></span>las <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _3\"></span>comerciales <span class=\"_ _3\"> </span>a cobrar <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>rato <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>base <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cara<span class=\"_ _0\"></span>cter\u00edsticas <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>partido y <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>los <span class=\"_ _0\"></span>d\u00edas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vencidos.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>El <span class=\"_ _16\"></span>Grupo <span class=\"_ _0\"></span>consid<span class=\"_ _0\"></span>era <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>probabilid<span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>cumplimiento <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>momento <span class=\"_ _16\"></span>de reconocimiento <span class=\"_ _4\"> </span>inicial <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>activo <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>ha <span class=\"_ _4\"> </span>habido <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>incremento <span class=\"_ _3\"> </span>sig<span class=\"_ _0\"></span>nificativ<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>ri<span class=\"_ _0\"></span>esgo <span class=\"_ _4\"> </span>de cr\u00e9dito <span class=\"_ _4\"> </span>a <span class=\"_ _3\"></span>lo <span class=\"_ _3\"> </span>largo <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>c<span class=\"_ _0\"></span>ada <span class=\"_ _3\"> </span>ejer<span class=\"_ _0\"></span>cicio <span class=\"_ _3\"> </span>fin<span class=\"_ _0\"></span>anciero. <span class=\"_ _4\"> </span>Independientemente <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _4\"> </span>an\u00e1lisis <span class=\"_ _3\"> </span>anterior, <span class=\"_ _4\"> </span>se presume <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>incr<span class=\"_ _0\"></span>emento <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>gnificativo <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>riesgo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _16\"></span>si <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deudo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>tard<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>60 <span class=\"_ _0\"></span>d\u00edas desde su<span class=\"_ _0\"></span> vencimiento, <span class=\"_ _0\"></span>si b<span class=\"_ _0\"></span>ien <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el 90<span class=\"_ _0\"></span>% y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>95% <span class=\"_ _0\"></span>del imp<span class=\"_ _0\"></span>orte vencid<span class=\"_ _0\"></span>o se <span class=\"_ _0\"></span>encuentra <span class=\"_ _0\"></span>cubierto por la p\u00f3liza de cr\u00e9dito.<span class=\"_ _0\"></span> Grupo Iberpapel<span class=\"_ _0\"></span> ha estim<span class=\"_ _0\"></span>ado que la <span class=\"_ _0\"></span>p\u00e9rdida esperad<span class=\"_ _0\"></span>a a 31 d<span class=\"_ _0\"></span>e diciembre d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>es de <span class=\"_ _0\"></span><span class=\"ls7\">93</span> miles de euros (31 de diciemb<span class=\"_ _0\"></span>re de 20<span class=\"_ _0\"></span>22 de 0 miles de <span class=\"_ _0\"></span>euros). Respecto <span class=\"_ _12\"> </span>a <span class=\"_ _1a\"> </span>los <span class=\"_ _1a\"> </span>activos <span class=\"_ _12\"> </span>fin<span class=\"_ _0\"></span>ancieros <span class=\"_ _12\"> </span>con <span class=\"_ _1a\"> </span>cr\u00e9dito <span class=\"_ _1a\"> </span>deteriorado, <span class=\"_ _12\"> </span>p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _1b\"> </span>las <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>uentas comerciales  a  cobrar  corresponden  a <span class=\"_ _4\"> </span>saldos  individ<span class=\"_ _0\"></span>uales  que <span class=\"_ _4\"> </span>se  sabe  que  son  incobrables. Como <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>orma <span class=\"_ _0\"></span>general, <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _16\"></span>considera <span class=\"_ _0\"></span>que <span class=\"_ _16\"></span>existe <span class=\"_ _0\"></span>evid<span class=\"_ _0\"></span>encia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _0\"></span>si <span class=\"_ _16\"></span>existen <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>agos o ret<span class=\"_ _0\"></span>rasos en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pagos <span class=\"_ _0\"></span>cuando<span class=\"_ _0\"></span> transcurren <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>60 <span class=\"_ _0\"></span>d\u00edas d<span class=\"_ _0\"></span>esde <span class=\"_ _0\"></span>la f<span class=\"_ _0\"></span>echa de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vencimiento <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a factura, salvo excepcion<span class=\"_ _0\"></span>es. Tras  el  an\u00e1lisis  realizado,  se  ha  concluido  que  tanto  en <span class=\"_ _17\"> </span>2023  como  2022  el<span class=\"_ _0\"></span>  impacto  de  la aplicaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>este <span class=\"_ _0\"></span>modelo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>deterioro <span class=\"_ _16\"></span>no <span class=\"_ _0\"></span>ha <span class=\"_ _16\"></span>tenido <span class=\"_ _16\"></span>un <span class=\"_ _0\"></span>impacto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>signifi<span class=\"_ _0\"></span>cativo <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>resentes cuentas anuales con<span class=\"_ _0\"></span>solidadas. A <span class=\"_ _0\"></span><span class=\"ls0\">continuaci\u00f3n, <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>muestra <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>an\u00e1lisis <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>sald<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>vencidos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>det<span class=\"_ _0\"></span>eriorados <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ecogidos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el </span>ep\u00edgrafe <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>\u201cc<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>o<span class=\"_ _0\"></span>tras <span class=\"_ _3\"> </span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>cobr<span class=\"_ _0\"></span>ar\u201d <span class=\"_ _4\"> </span>clasificados <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>funci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>su <span class=\"_ _3\"> </span>antig<span class=\"_ _0\"></span>\u00fcedad <span class=\"_ _4\"> </span>al cierre de los ejercicios<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3 <span class=\"ls1f\">y </span>2022: 31.12.<span class=\"ls6\">2023</span> 31.12.<span class=\"ls6\">2022</span> Menos de 30 d\u00ed<span class=\"_ _1\"></span>as 5.297 6.298 Entre 31 y 60 d<span class=\"_ _1\"></span>\u00edas 1.072 2.559 M\u00e1s de 61 d\u00eda<span class=\"_ _1\"></span>s 114<span class=\"ls0\"> </span>245<span class=\"ls0\"> </span>Aunque estos <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>est\u00e1n dentro <span class=\"_ _0\"></span>del alcanc<span class=\"_ _0\"></span>e del d<span class=\"_ _0\"></span>eterioro d<span class=\"_ _0\"></span>e activos <span class=\"_ _0\"></span>financieros d<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>NIIF 9, el  sa<span class=\"_ _1\"></span>ldo  al  31 <span class=\"_ _4\"> </span>de  diciembre  de  2023  y  al <span class=\"_ _4\"> </span>31  de  diciembre  de  2022 <span class=\"_ _4\"> </span>supo<span class=\"_ _0\"></span>ne  una <span class=\"_ _4\"> </span>exposici\u00f3n<span class=\"_ _0\"></span> reducida, <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ues <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>Grupo <span class=\"_ _0\"></span>asegu<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>vent<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>papel<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>tant<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>\u00e1lculo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdida esperada <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>supon<span class=\"_ _0\"></span>e un <span class=\"_ _16\"></span>efecto <span class=\"_ _0\"></span>significativo. <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>c\u00e1lculo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _16\"></span>ser\u00eda <span class=\"_ _0\"></span>como<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m\u00e1ximo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dos d\u00edas debido a las posibil<span class=\"_ _0\"></span>idades de realizaci\u00f3<span class=\"_ _0\"></span>n. Con <span class=\"_ _0\"></span>respecto <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los sald<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>de caj<span class=\"_ _0\"></span>a y <span class=\"_ _0\"></span>efectivo<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>dep\u00f3sit<span class=\"_ _0\"></span>os b<span class=\"_ _0\"></span>ancarios a <span class=\"_ _0\"></span>corto <span class=\"_ _0\"></span>plazo<span class=\"_ _16\"></span> <span class=\"_ _0\"></span>el impo<span class=\"_ _0\"></span>rte m\u00e1s<span class=\"_ _0\"></span> significativo <span class=\"_ _2\"></span>se <span class=\"_ _16\"></span>concent<span class=\"_ _0\"></span>ra <span class=\"_ _2\"></span><span class=\"ls20\">en</span> <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>ep\u00f3sitos <span class=\"_ _16\"></span>en <span class=\"_ _2\"></span>cuentas <span class=\"_ _2\"></span>rem<span class=\"_ _0\"></span>uneradas <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>entid<span class=\"_ _0\"></span>ades <span class=\"_ _16\"></span>financie<span class=\"_ _0\"></span>ras <span class=\"_ _16\"></span>de reconocida <span class=\"_ _15\"> </span>so<span class=\"_ _0\"></span>lvencia. <span class=\"_ _19\"> </span>Asimi<span class=\"_ _0\"></span>smo, <span class=\"_ _15\"> </span>se <span class=\"_ _19\"> </span>incluye <span class=\"_ _19\"> </span>2.960 <span class=\"_ _19\"> </span>miles <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>euros <span class=\"_ _19\"> </span>corresp<span class=\"_ _0\"></span>ondientes <span class=\"_ _19\"> </span>a <span class=\"_ _15\"> </span>una Imposici\u00f3n a un plazo<span class=\"_ _0\"></span> de m\u00e1s de tres meses <span class=\"_ _0\"></span>reconocida en clientes y<span class=\"_ _0\"></span> otras cuentas a cob<span class=\"_ _0\"></span>rar. <span class=\"_ _0\"></span> 2023<span class=\"ls0\"> </span>Rating<span class=\"ff5 fs5 sc0\"> </span>Caja en bancos y dep\u00f3<span class=\"_ _1\"></span>sitos bancarios S&amp;P Fitch Moody Saldo Banco A Baa2 27.626 Banco B A- 27.576 Banco C  BBB<span class=\"ls0\">- </span>25.861 Banco D  BBB+<span class=\"ls0\"> </span>A- 11.635 Banco E BB+<span class=\"ls0\"> </span>10.971 Banco F AA<span class=\"ls0\">- </span>10.135 Otros 7.910<span class=\"ff5 fs5\"> </span>c)<span class=\"ff2 ls0\"> <span class=\"_ _21\"> </span><span class=\"ff3\">Ries<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>li<span class=\"_ _8\"></span>quid<span class=\"_ _1\"></span>ez </span></span>Una<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>gesti<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>prud<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e <span class=\"_ _1b\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _1b\"> </span>rie<span class=\"_ _1\"></span>sgo<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>de <span class=\"_ _10\"> </span>l<span class=\"_ _1\"></span>iqu<span class=\"_ _8\"></span>idez <span class=\"_ _1b\"> </span>imp<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _1b\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>ma<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>imi<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>de <span class=\"_ _10\"> </span>ef<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vo,<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>la dis<span class=\"_ _8\"></span>ponib<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad <span class=\"_ _1c\"> </span>de <span class=\"_ _22\"> </span>financiaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>mediant<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>un <span class=\"_ _22\"> </span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _22\"> </span>s<span class=\"_ _0\"></span>uficiente <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>facilidades <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>cr\u00e9dito comprometidas y t<span class=\"_ _0\"></span>ener capacidad para liquid<span class=\"_ _0\"></span>ar posiciones de me<span class=\"_ _0\"></span>rcado.<span class=\"_ _0\"></span> La <span class=\"_ _16\"></span>direcci\u00f3n <span class=\"_ _2\"></span>realiza <span class=\"_ _16\"></span>un <span class=\"_ _2\"></span>seguimiento<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>peri\u00f3dico <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>revisiones <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>liquidez <span class=\"_ _16\"></span>en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>los flujos <span class=\"_ _1a\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1b\"> </span>efectivo <span class=\"_ _1b\"> </span>esperados,<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>mantien<span class=\"_ _0\"></span>e <span class=\"_ _1a\"> </span>sufi<span class=\"_ _0\"></span>ciente <span class=\"_ _1b\"> </span>efectivo <span class=\"_ _1a\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _1b\"> </span>hacer <span class=\"_ _1b\"> </span>frente <span class=\"_ _1b\"> </span>a <span class=\"_ _1a\"> </span>s<span class=\"_ _0\"></span>us necesidades de liquide<span class=\"_ _0\"></span>z. La <span class=\"_ _4\"> </span>tabla <span class=\"_ _4\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>m<span class=\"_ _0\"></span>uestra <span class=\"_ _4\"> </span>a  continuaci\u00f3n <span class=\"_ _4\"> </span>presenta  un <span class=\"_ _4\"> </span>an\u00e1lisis <span class=\"_ _4\"> </span>de  los <span class=\"_ _4\"> </span>pasivos  financieros <span class=\"_ _4\"> </span>del Grupo agrupados por v<span class=\"_ _0\"></span>encimientos<span class=\"_ _0\"></span>, seg\u00fan los flujos <span class=\"_ _0\"></span>de efectivo<span class=\"_ _0\"></span> e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>dos:<span class=\"_ _8\"></span> Me<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>   a\u00f1<span class=\"_ _8\"></span>o En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 1 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2 a\u00f1o<span class=\"_ _8\"></span>s En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 2 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>5 a\u00f1o<span class=\"_ _8\"></span>s M\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 5<span class=\"_ _8\"></span> a\u00f1o<span class=\"_ _8\"></span>s Al<span class=\"_ _1\"></span> 31<span class=\"_ _8\"></span> de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span> de <span class=\"_ _8\"></span><span class=\"ls2f\">2023<span class=\"ls0\"> </span></span>Deu<span class=\"_ _8\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con<span class=\"_ _8\"></span> en<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>da<span class=\"_ _8\"></span>des <span class=\"_ _8\"></span>de c<span class=\"_ _8\"></span>r\u00e9d<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>o 6.524 5.656 12.587 - Pro<span class=\"_ _8\"></span>vee<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>s y<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>edo<span class=\"_ _8\"></span>res<span class=\"_ _1\"></span>  33.186 - - - Ot<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s f<span class=\"_ _8\"></span>inan<span class=\"_ _8\"></span>cier<span class=\"_ _8\"></span>os<span class=\"_ _1\"></span> - 532<span class=\"ls0\"> </span>669<span class=\"ls0\"> </span>1.002 Me<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>  a\u00f1o<span class=\"_ _8\"></span> En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 1 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2 a\u00f1o<span class=\"_ _8\"></span>s En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 2 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>5 a\u00f1o<span class=\"_ _8\"></span>s M\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 5<span class=\"_ _8\"></span> a\u00f1o<span class=\"_ _8\"></span>s Al<span class=\"_ _1\"></span> 31<span class=\"_ _8\"></span> de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span> de <span class=\"_ _8\"></span><span class=\"ls2f\">2022<span class=\"ls0\"> </span></span>Deu<span class=\"_ _8\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con<span class=\"_ _8\"></span> en<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>da<span class=\"_ _8\"></span>des <span class=\"_ _8\"></span>de c<span class=\"_ _8\"></span>r\u00e9d<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>o 14<span class=\"_ _1\"></span>.6<span class=\"_ _1\"></span>19<span class=\"_ _1\"></span> 5.6<span class=\"_ _8\"></span>57 16<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>56<span class=\"_ _1\"></span> 1.2<span class=\"_ _8\"></span>86 Pro<span class=\"_ _8\"></span>vee<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>s y<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>edo<span class=\"_ _8\"></span>res<span class=\"_ _1\"></span>  54<span class=\"_ _1\"></span>.6<span class=\"_ _1\"></span>01<span class=\"_ _1\"></span> - - - Ot<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s f<span class=\"_ _8\"></span>inan<span class=\"_ _8\"></span>cier<span class=\"_ _8\"></span>os<span class=\"_ _1\"></span> - 624<span class=\"ls0\"> </span>796<span class=\"ls0\"> </span>1.1<span class=\"_ _8\"></span>13 En <span class=\"_ _1c\"> </span>deu<span class=\"_ _8\"></span>das <span class=\"_ _1c\"> </span>con <span class=\"_ _19\"> </span>enti<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>cr\u00e9di<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>se <span class=\"_ _1c\"> </span>incl<span class=\"_ _1\"></span>uy<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>los <span class=\"_ _19\"> </span>inter<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>pr\u00e9<span class=\"_ _8\"></span>stamo<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>upo<span class=\"_ _1\"></span>. 3.2.<span class=\"ls0\"> <span class=\"_ _2f\"> </span>Ges<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>rie<span class=\"_ _8\"></span>sgo <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l c<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l </span>Los \u00edndices de apalancami<span class=\"_ _0\"></span>ento al 31 de diciemb<span class=\"_ _0\"></span>re de <span class=\"_ _0\"></span>2023 <span class=\"ls12\">y </span>2022 fueron los sig<span class=\"_ _0\"></span>uientes:<span class=\"_ _0\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Deu<span class=\"_ _8\"></span>da <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>ent<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cr\u00e9<span class=\"_ _8\"></span>dito<span class=\"_ _8\"></span> (N<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>8)<span class=\"_ _1\"></span> 24.293 37<span class=\"_ _1\"></span>.7<span class=\"_ _1\"></span>83<span class=\"_ _1\"></span> Me<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>s:<span class=\"_ _1\"></span> E<span class=\"_ _8\"></span>fect<span class=\"_ _8\"></span>ivo<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>p\u00f3<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ca<span class=\"_ _8\"></span>rios<span class=\"_ _1\"></span> (121.714) (79<span class=\"_ _8\"></span>.97<span class=\"_ _1\"></span>4)<span class=\"_ _8\"></span> Deu<span class=\"_ _8\"></span>da <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a (97.421) (42<span class=\"_ _8\"></span>.19<span class=\"_ _1\"></span>1)<span class=\"_ _8\"></span> Pa<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mon<span class=\"_ _8\"></span>io n<span class=\"_ _8\"></span>eto<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>on<span class=\"_ _8\"></span>sol<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> 318.406 28<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>35<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span> \u00cdnd<span class=\"_ _8\"></span>ice<span class=\"_ _1\"></span> de<span class=\"_ _8\"></span> apa<span class=\"_ _8\"></span>lan<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>to<span class=\"_ _8\"></span> (3<span class=\"ls0\">0<span class=\"_ _1\"></span>,<span class=\"ls2f\">60<span class=\"ls30\">)%<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span></span>(14<span class=\"_ _8\"></span>,68<span class=\"_ _1\"></span>)%<span class=\"_ _1\"></span> El <span class=\"_ _16\"></span>\u00ednd<span class=\"_ _0\"></span>ice <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>ap<span class=\"_ _0\"></span>alancamient<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>se <span class=\"_ _2\"></span>calcula <span class=\"_ _16\"></span>com<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>la <span class=\"_ _2\"></span>deuda <span class=\"_ _2\"></span>neta <span class=\"_ _16\"></span>div<span class=\"_ _0\"></span>idida <span class=\"_ _16\"></span>ent<span class=\"_ _0\"></span>re <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>neto, siendo <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>deuda <span class=\"_ _17\"> </span>net<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>total <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>e  los <span class=\"_ _15\"> </span>recursos <span class=\"_ _15\"> </span>aj<span class=\"_ _0\"></span>enos <span class=\"_ _17\"> </span>(pr\u00e9stamos<span class=\"_ _0\"></span>  y <span class=\"_ _17\"> </span>cr<span class=\"_ _1\"></span>\u00e9di<span class=\"_ _1\"></span>tos<span class=\"_ _1\"></span>  con  ent<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>dade<span class=\"_ _8\"></span>s fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cie<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>as)<span class=\"_ _1\"></span>, meno<span class=\"_ _1\"></span>s las par<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>\u201ce<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>vo y <span class=\"_ _0\"></span>lo<span class=\"_ _1\"></span>s equ<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>s al efe<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>\u201d, \u201cde<span class=\"_ _1\"></span>p\u00f3s<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>os ban<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>os<span class=\"_ _8\"></span> a c<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to p<span class=\"_ _1\"></span>laz<span class=\"_ _1\"></span>o\u201d<span class=\"ff3\"> <span class=\"ls31\">y </span>2<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>60<span class=\"_ _1\"></span> mil<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>spon<span class=\"_ _8\"></span>dient<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>a Im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>ici<span class=\"_ _8\"></span>\u00f3n a u<span class=\"_ _1\"></span>n pl<span class=\"_ _8\"></span>azo d<span class=\"_ _1\"></span>e m<span class=\"_ _1\"></span>\u00e1s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tre<span class=\"_ _1\"></span>s </span>me<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s reco<span class=\"_ _1\"></span>noc<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cli<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>y otra<span class=\"_ _1\"></span>s cue<span class=\"_ _1\"></span>nta<span class=\"_ _1\"></span>s a <span class=\"_ _0\"></span>cobr<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ls31\">y <span class=\"_ _16\"></span></span>el<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>pat<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>mon<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>net<span class=\"_ _8\"></span>o <span class=\"_ _0\"></span>cons<span class=\"_ _8\"></span>olid<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>el que<span class=\"_ _8\"></span> se<span class=\"_ _1\"></span> mu<span class=\"_ _8\"></span>estr<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l c<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>spon<span class=\"_ _8\"></span>diente<span class=\"_ _8\"></span> ep\u00ed<span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>bal<span class=\"_ _1\"></span>anc<span class=\"_ _8\"></span>e c<span class=\"_ _1\"></span>onso<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>do.<span class=\"_ _1\"></span> En  el  an\u00e1lisis  d<span class=\"_ _0\"></span>e  presentaci\u00f3n <span class=\"_ _17\"> </span>de  sensibilid<span class=\"_ _0\"></span>ades  relacionadas <span class=\"_ _17\"> </span>con  los <span class=\"_ _17\"> </span>riesgos  mencionados anteriormente, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>irecci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>consid<span class=\"_ _0\"></span>erado <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>NIC <span class=\"_ _3\"></span>1 <span class=\"_ _16\"></span>p\u00e1<span class=\"_ _0\"></span>rrafo <span class=\"_ _2\"></span>31, <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>establece <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue los <span class=\"_ _4\"> </span>desgloses  r<span class=\"_ _1\"></span>equeridos  por <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>NIIF <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>son  ne<span class=\"_ _1\"></span>cesarios<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>carecen <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>impo<span class=\"_ _0\"></span>rtancia  r<span class=\"_ _1\"></span>elativa, aunque <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cierre <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>cada <span class=\"_ _3\"></span>ejercicio <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>olver\u00e1 <span class=\"_ _3\"> </span>a <span class=\"_ _3\"></span>evaluar <span class=\"_ _3\"></span>si <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>ichos <span class=\"_ _3\"></span>riesgos <span class=\"_ _3\"> </span>representan <span class=\"_ _3\"> </span>riesgos significativos <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _16\"></span>y, <span class=\"_ _2\"></span>por <span class=\"_ _16\"></span>tanto, <span class=\"_ _2\"></span>susceptibles <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>mayores <span class=\"_ _2\"></span>desgloses, <span class=\"_ _2\"></span>espec\u00edficamente<span class=\"_ _0\"></span> los requeridos por la <span class=\"_ _0\"></span>NIIF 7 en su p\u00e1rrafo 4<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span> 3.3.<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Estima<span class=\"_ _8\"></span>ci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> va<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>az<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>ble </span></span>El<span class=\"ls0\"> <span class=\"_ _16\"></span>Gru<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>no <span class=\"_ _16\"></span>ma<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>i<span class=\"_ _1\"></span>nst<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ume<span class=\"_ _8\"></span>ntos <span class=\"_ _16\"></span>fin<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>val<span class=\"_ _1\"></span>or <span class=\"_ _16\"></span>r<span class=\"_ _1\"></span>az<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>cam<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>re<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>lta<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span>. <span class=\"_ _16\"></span>Se<span class=\"_ _1\"></span> </span>as<span class=\"_ _1\"></span>ume<span class=\"_ _8\"></span> que e<span class=\"_ _8\"></span>l impor<span class=\"_ _8\"></span>te en<span class=\"_ _1\"></span> li<span class=\"_ _8\"></span>bros <span class=\"_ _1\"></span>men<span class=\"_ _8\"></span>os la<span class=\"_ _1\"></span> pr<span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n p<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>rio<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> va<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>nta<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span> co<span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> y a <span class=\"_ _0\"></span>paga<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>ap<span class=\"_ _1\"></span>rox<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>su <span class=\"_ _0\"></span>valor<span class=\"_ _8\"></span> <span class=\"_ _16\"></span>razo<span class=\"_ _1\"></span>nab<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>. <span class=\"_ _16\"></span>E<span class=\"_ _1\"></span>l <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>raz<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>pasi<span class=\"_ _1\"></span>vos<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>fi<span class=\"_ _1\"></span>na<span class=\"_ _8\"></span>ncie<span class=\"_ _1\"></span>ros<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>efe<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>os de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>nta<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>for<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>fina<span class=\"_ _8\"></span>ncie<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>sc<span class=\"_ _1\"></span>ont<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>flu<span class=\"_ _1\"></span>jo<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>contr<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> fu<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ros<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> ef<span class=\"_ _1\"></span>ect<span class=\"_ _1\"></span>ivo<span class=\"_ _1\"></span> al<span class=\"_ _1\"></span> ti<span class=\"_ _1\"></span>po <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> int<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>\u00e9s<span class=\"_ _1\"></span> co<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>l me<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>do de<span class=\"_ _1\"></span>l q<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span> pu<span class=\"_ _1\"></span>ede<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>spo<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>r e<span class=\"_ _8\"></span>l Gru<span class=\"_ _1\"></span>po pa<span class=\"_ _8\"></span>ra ins<span class=\"_ _1\"></span>tru<span class=\"_ _8\"></span>ment<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ros<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>ila<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>es<span class=\"_ _3c\"> </span>.<span class=\"_ _1\"></span> El <span class=\"_ _17\"> </span>ep\u00edgrafe <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _17\"> </span>balanc<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>conso<span class=\"_ _0\"></span>lidado <span class=\"_ _15\"> </span><span class=\"ff8\">\u201cActiv<span class=\"_ _0\"></span>os <span class=\"_ _17\"> </span>biol\u00f3gicos\u201d <span class=\"_ _15\"> </span>se <span class=\"_ _17\"> </span>encuentr<span class=\"_ _0\"></span>an <span class=\"_ _17\"> </span>valo<span class=\"_ _0\"></span>rados <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>valo<span class=\"_ _0\"></span>r </span>razonable, tal y como <span class=\"_ _0\"></span>establ<span class=\"_ _0\"></span>ece la NIC 41 Agricultur<span class=\"_ _0\"></span>a (ver Nota 2.<span class=\"_ _0\"></span>7<span class=\"ls1c\">).</span> 3.4.<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Regu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n e<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>dor<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00eda </span></span>El <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"> </span>t<span class=\"_ _0\"></span>iene <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>operac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _3\"> </span>dos <span class=\"_ _4\"> </span>instalaciones <span class=\"_ _3\"></span>de <span class=\"_ _3\"> </span>cogeneraci\u00f3n <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>energ\u00eda <span class=\"_ _4\"> </span>el\u00e9ctrica, <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>de biomasa <span class=\"_ _2\"></span>(lico<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>neg<span class=\"_ _0\"></span>ro), <span class=\"_ _2\"></span>la <span class=\"_ _3\"> </span>cual <span class=\"_ _2\"></span>est<span class=\"_ _0\"></span>\u00e1 <span class=\"_ _2\"></span>incluida<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>dentro <span class=\"_ _3\"> </span>del <span class=\"_ _2\"></span>segm<span class=\"_ _0\"></span>ento <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>fabricac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>celulosa <span class=\"_ _3\"></span>y otra <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>gas <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ciclo <span class=\"_ _16\"></span>combinado, <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>ello, <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _16\"></span>permanece <span class=\"_ _0\"></span>atenta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>vast<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>reg<span class=\"_ _0\"></span>ulaci\u00f3n <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> en  esta  materia  se <span class=\"_ _4\"> </span>viene  publicando  desde  el  a\u00f1o  2013,  a <span class=\"_ _4\"> </span>contin<span class=\"_ _0\"></span>uaci\u00f3n,  se <span class=\"_ _4\"> </span>plas<span class=\"_ _0\"></span>ma  la <span class=\"_ _4\"> </span>m<span class=\"_ _0\"></span>\u00e1s relevante.<span class=\"_ _3c\"> </span>La publicaci\u00f3n de<span class=\"_ _0\"></span> la Ley 15/2012, d<span class=\"_ _0\"></span>e 27 de diciemb<span class=\"_ _0\"></span>re, de medid<span class=\"_ _0\"></span>as fiscales par<span class=\"_ _0\"></span>a la sostenibil<span class=\"_ _0\"></span>idad energ\u00e9tica, <span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>el R<span class=\"_ _0\"></span>eal <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>ecreto-Ley <span class=\"_ _0\"></span>2/2013, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>febrero, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>medidas <span class=\"_ _0\"></span>urgen<span class=\"_ _0\"></span>tes <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>sist<span class=\"_ _0\"></span>ema el\u00e9ctrico y<span class=\"_ _0\"></span> en <span class=\"_ _0\"></span>el secto<span class=\"_ _0\"></span>r fin<span class=\"_ _0\"></span>anciero. Am<span class=\"_ _0\"></span>bas publ<span class=\"_ _0\"></span>icaciones <span class=\"_ _0\"></span>encarecieron<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>energ\u00e9ticos, <span class=\"_ _0\"></span>al gravar <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>gene<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>energ\u00eda <span class=\"_ _0\"></span>el\u00e9ctrica <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ediante <span class=\"_ _16\"></span>un im<span class=\"_ _0\"></span>puesto <span class=\"_ _0\"></span>lin<span class=\"_ _0\"></span>eal d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>7%<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>fra <span class=\"_ _0\"></span>de facturaci\u00f3n <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>este <span class=\"_ _3\"> </span>con<span class=\"_ _0\"></span>cepto, <span class=\"_ _3\"> </span>as\u00ed <span class=\"_ _3\"> </span>como <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>tas<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>adicional <span class=\"_ _3\"></span>sobre <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>cantidad <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>gas <span class=\"_ _3\"> </span>nat<span class=\"_ _0\"></span>ural consumido; c\u00e9ntimo<span class=\"_ _0\"></span> verde.<span class=\"_ _3c\"> </span>Con <span class=\"_ _17\"> </span>fecha <span class=\"_ _17\"> </span>14<span class=\"_ _0\"></span>  d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>julio <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>2013 <span class=\"_ _17\"> </span>entr\u00f3<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>vigor <span class=\"_ _15\"> </span>el <span class=\"_ _17\"> </span>Real <span class=\"_ _17\"> </span>Dec<span class=\"_ _0\"></span>reto<span class=\"_ _0\"></span>-ley <span class=\"_ _15\"> </span>9/2013, <span class=\"_ _17\"> </span>por <span class=\"_ _17\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>se establecen  las<span class=\"_ _0\"></span>  bas<span class=\"_ _0\"></span>es  de <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>nuevo <span class=\"_ _17\"> </span>r\u00e9gimen  j<span class=\"_ _0\"></span>ur\u00eddico <span class=\"_ _17\"> </span>y  econ\u00f3<span class=\"_ _0\"></span>mico  para <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>instalaciones <span class=\"_ _17\"> </span>de producci\u00f3n <span class=\"_ _1a\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1b\"> </span>energ\u00eda <span class=\"_ _1b\"> </span>el\u00e9ctrica <span class=\"_ _1b\"> </span>existentes<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>a <span class=\"_ _1b\"> </span>partir <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>fuentes <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>energ\u00eda <span class=\"_ _1b\"> </span>renovabl<span class=\"_ _0\"></span>e, cogeneraci\u00f3n <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>r<span class=\"_ _0\"></span>esiduos, <span class=\"_ _4\"> </span>instaurando <span class=\"_ _3\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>r<span class=\"_ _0\"></span>\u00e9gimen <span class=\"_ _4\"> </span>retributivo <span class=\"_ _3\"> </span>sob<span class=\"_ _0\"></span>re <span class=\"_ _3\"> </span>pa<span class=\"_ _0\"></span>r\u00e1metros <span class=\"_ _4\"> </span>est\u00e1ndar <span class=\"_ _4\"> </span>en funci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>distin<span class=\"_ _0\"></span>tas <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>stalaciones <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>determinen.<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>citado <span class=\"_ _2\"></span>RD <span class=\"_ _2\"></span>elimin<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>las <span class=\"_ _2\"></span>ta<span class=\"_ _0\"></span>rifas reguladas <span class=\"_ _4\"> </span>de  las <span class=\"_ _4\"> </span>energ\u00edas  renovables <span class=\"_ _4\"> </span>y  cogeneraci\u00f3n, <span class=\"_ _4\"> </span>crea  el <span class=\"_ _4\"> </span>Registro <span class=\"_ _4\"> </span>de  Autoconsumo <span class=\"_ _4\"> </span>de Energ\u00eda <span class=\"_ _1d\"> </span>El\u00e9ctrica <span class=\"_ _23\"> </span>y <span class=\"_ _10\"> </span>an<span class=\"_ _0\"></span>uncia <span class=\"_ _1d\"> </span>un <span class=\"_ _1d\"> </span>n<span class=\"_ _0\"></span>uevo <span class=\"_ _1d\"> </span>r\u00e9gimen <span class=\"_ _23\"> </span>econ\u00f3mico <span class=\"_ _1d\"> </span>que <span class=\"_ _1d\"> </span>tiene<span class=\"_ _0\"></span> <span class=\"_ _1d\"> </span>como <span class=\"_ _1d\"> </span>principal caracter\u00edstica <span class=\"_ _0\"></span>garantiz<span class=\"_ _0\"></span>ar q<span class=\"_ _0\"></span>ue l<span class=\"_ _0\"></span>as in<span class=\"_ _0\"></span>stalaciones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>energ\u00ed<span class=\"_ _0\"></span>a renovabl<span class=\"_ _0\"></span>e ob<span class=\"_ _0\"></span>tengan <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>rentabilid<span class=\"_ _0\"></span>ad equivalente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e in<span class=\"_ _0\"></span>ter\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>ligaciones <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Est<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>a\u00f1os <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>00 <span class=\"_ _0\"></span>puntos <span class=\"_ _0\"></span>b\u00e1sicos y con referenci<span class=\"_ _0\"></span>a a costes e<span class=\"_ _0\"></span> inversi\u00f3n d<span class=\"_ _0\"></span>e una instalaci<span class=\"_ _0\"></span>\u00f3n tipo, <span class=\"_ _0\"></span>durante la totalidad d<span class=\"_ _0\"></span>e su vida \u00fatil<span class=\"_ _0\"></span> regulatoria. <span class=\"_ _16\"></span>Asimismo, <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>referido <span class=\"_ _16\"></span>RD <span class=\"_ _16\"></span>elimin\u00f3 <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>comp<span class=\"_ _0\"></span>lemento <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>efici<span class=\"_ _0\"></span>encia <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>complemento<span class=\"_ _0\"></span> de <span class=\"_ _4\"> </span>energ\u00eda  r<span class=\"_ _1\"></span>eactiva <span class=\"_ _4\"> </span>existent<span class=\"_ _0\"></span>es <span class=\"_ _4\"> </span>hasta <span class=\"_ _4\"> </span>ese <span class=\"_ _4\"> </span>moment<span class=\"_ _0\"></span>o, <span class=\"_ _4\"> </span>lo <span class=\"_ _4\"> </span>cual <span class=\"_ _4\"> </span>supuso<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>significativo <span class=\"_ _4\"> </span>impa<span class=\"_ _0\"></span>cto adicional <span class=\"_ _17\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>balance <span class=\"_ _15\"> </span>energ\u00e9tico <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>Sociedad. <span class=\"_ _15\"> </span>Adicion<span class=\"_ _0\"></span>almente, <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>ublicaci\u00f3n <span class=\"_ _15\"> </span>del <span class=\"_ _17\"> </span>RD <span class=\"_ _15\"> </span>no estableci\u00f3 <span class=\"_ _19\"> </span>nuevas <span class=\"_ _19\"> </span>prima<span class=\"_ _0\"></span>s. <span class=\"_ _15\"> </span>Se<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>pospuso <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>conc<span class=\"_ _0\"></span>reci\u00f3n <span class=\"_ _19\"> </span>de <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _19\"> </span>retribuciones <span class=\"_ _19\"> </span>definit<span class=\"_ _0\"></span>ivas <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>la publicaci\u00f3n <span class=\"_ _3\"></span>posterior <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>una <span class=\"_ _3\"> </span>orden <span class=\"_ _3\"></span>ministerial <span class=\"_ _3\"></span>quedando <span class=\"_ _3\"></span>las <span class=\"_ _2\"></span>\u00faltimas <span class=\"_ _3\"></span>tarifas <span class=\"_ _3\"> </span>existentes <span class=\"_ _3\"></span>como referencia d<span class=\"_ _0\"></span>e liquidaci\u00f3n<span class=\"_ _0\"></span> provision<span class=\"_ _0\"></span>al de la <span class=\"_ _0\"></span>generaci\u00f3n<span class=\"_ _0\"></span> de energ\u00ed<span class=\"_ _0\"></span>a el\u00e9ctrica d<span class=\"_ _0\"></span>esde l<span class=\"_ _0\"></span>a publicaci\u00f3n del RD hasta la publicaci\u00f3<span class=\"_ _0\"></span>n de la orden posterior<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> En el ejercicio 201<span class=\"_ _0\"></span>4, la regl<span class=\"_ _0\"></span>amentaci\u00f3n aprobada <span class=\"_ _0\"></span>fue, por un lado,<span class=\"_ _0\"></span> el Real Dec<span class=\"_ _0\"></span>reto 413/2014, d<span class=\"_ _0\"></span>e 6 <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>junio, <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>que <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>regula <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>actividad <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>producci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>energ\u00eda <span class=\"_ _3\"> </span>el<span class=\"_ _0\"></span>\u00e9ctrica <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>artir <span class=\"_ _4\"> </span>de fuentes <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>ene<span class=\"_ _0\"></span>rg\u00eda <span class=\"_ _3\"></span>renovables, <span class=\"_ _2\"></span>cog<span class=\"_ _0\"></span>eneraci\u00f3n <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>residuos <span class=\"_ _2\"></span>y <span class=\"_ _3\"> </span>la <span class=\"_ _3\"></span>Orden <span class=\"_ _2\"></span>IET/<span class=\"_ _0\"></span>1045/2014, <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>16 <span class=\"_ _2\"></span>de junio, <span class=\"_ _0\"></span>por <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>rueban <span class=\"_ _16\"></span>los <span class=\"_ _0\"></span>par\u00e1met<span class=\"_ _0\"></span>ros <span class=\"_ _0\"></span>retrib<span class=\"_ _0\"></span>utivos <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>las <span class=\"_ _0\"></span>instala<span class=\"_ _0\"></span>ciones <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ipo <span class=\"_ _0\"></span>aplicables <span class=\"_ _16\"></span>a determinadas <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>stalaciones <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>roducci\u00f3n <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>ener<span class=\"_ _0\"></span>g\u00eda <span class=\"_ _16\"></span>el\u00e9ctrica <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>artir <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>fuentes <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span>erg\u00eda renovables, <span class=\"_ _4\"> </span>cogeneraci\u00f3n <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>residuos.<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>La <span class=\"_ _3\"> </span>regulaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>ublicada <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>este <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"> </span>ha <span class=\"_ _3\"> </span>fijad<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>los par\u00e1metros  retributiv<span class=\"_ _0\"></span>os  para  un  p<span class=\"_ _0\"></span>eriodo  de  tiem<span class=\"_ _0\"></span>po:  La  retribuci\u00f3n <span class=\"_ _17\"> </span>a  la  inversi\u00f3n  (Ri<span class=\"_ _0\"></span>)  y  la retribuci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ope<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _0\"></span>(Ro), <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>horas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>uncionamiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nstalaciones <span class=\"_ _0\"></span>tipo,<span class=\"_ _0\"></span> similares a las plantas d<span class=\"_ _0\"></span>e cogeneraci\u00f3n de la So<span class=\"_ _0\"></span>ciedad.<span class=\"_ _0\"></span> En <span class=\"_ _3\"> </span>2015 <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>aprueba<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>R<span class=\"_ _0\"></span>D <span class=\"_ _3\"> </span>900/2015<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>9 <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>octu<span class=\"_ _0\"></span>bre, <span class=\"_ _3\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _3\"></span>que <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>r<span class=\"_ _0\"></span>egulan <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>condiciones administrativas, <span class=\"_ _2\"></span>t\u00e9cnicas<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>con\u00f3micas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>modalidades <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sumin<span class=\"_ _0\"></span>istro <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>energ\u00eda <span class=\"_ _2\"></span>el\u00e9ctrica con <span class=\"_ _3\"> </span>autocon<span class=\"_ _0\"></span>sumo <span class=\"_ _3\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>pr<span class=\"_ _0\"></span>oducci\u00f3n <span class=\"_ _3\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>autoconsu<span class=\"_ _0\"></span>mo <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>esarrolla <span class=\"_ _4\"> </span>el <span class=\"_ _3\"></span>contenido <span class=\"_ _4\"> </span>relativo <span class=\"_ _3\"> </span>al autoconsumo <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>ley <span class=\"_ _17\"> </span>2<span class=\"_ _0\"></span>4/2013 <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>26 <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>diciem<span class=\"_ _0\"></span>bre  d<span class=\"_ _0\"></span>el  s<span class=\"_ _0\"></span>ector <span class=\"_ _17\"> </span>el\u00e9ct<span class=\"_ _0\"></span>rico. <span class=\"_ _17\"> </span>El <span class=\"_ _17\"> </span>Real <span class=\"_ _17\"> </span>Decreto 900/2015 <span class=\"_ _16\"></span>establece <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>regulaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>las <span class=\"_ _16\"></span>condiciones <span class=\"_ _16\"></span>administrativas, <span class=\"_ _0\"></span>t\u00e9<span class=\"_ _0\"></span>cnicas <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>econ\u00f3micas <span class=\"_ _16\"></span>de las <span class=\"_ _2\"></span>modalidades<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sumin<span class=\"_ _0\"></span>istro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ene<span class=\"_ _0\"></span>rg\u00eda <span class=\"_ _2\"></span>el\u00e9ctrica<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>autocon<span class=\"_ _0\"></span>sumo <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>finidas <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>art\u00edculo 9.1 de la citada ley 2<span class=\"_ _0\"></span>4/2013<span class=\"_ _3c\"> </span>.<span class=\"_ _0\"></span> Por <span class=\"_ _17\"> </span>otra <span class=\"_ _15\"> </span>parte, <span class=\"_ _17\"> </span>con <span class=\"_ _15\"> </span>fecha <span class=\"_ _15\"> </span>18 <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>diciembre <span class=\"_ _15\"> </span>se <span class=\"_ _17\"> </span>pu<span class=\"_ _0\"></span>blic\u00f3 <span class=\"_ _17\"> </span>la <span class=\"_ _15\"> </span>Orden <span class=\"_ _17\"> </span>IET/2<span class=\"_ _0\"></span>735/2015, <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>17 <span class=\"_ _15\"> </span>de diciembre, <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>establecen <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>eajes <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>acceso <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span>erg\u00eda <span class=\"_ _2\"></span>el\u00e9<span class=\"_ _0\"></span>ctrica <span class=\"_ _2\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>2016 <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>se aprueban <span class=\"_ _1c\"> </span>determin<span class=\"_ _0\"></span>adas <span class=\"_ _1c\"> </span>inst<span class=\"_ _0\"></span>alaciones <span class=\"_ _1c\"> </span>tipo <span class=\"_ _1c\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>par\u00e1metros<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>retributivos <span class=\"_ _22\"> </span>de <span class=\"_ _1c\"> </span>in<span class=\"_ _0\"></span>stalaciones <span class=\"_ _1c\"> </span>de producci\u00f3n  de <span class=\"_ _4\"> </span>energ\u00eda  el\u00e9ctrica <span class=\"_ _4\"> </span>a  partir <span class=\"_ _4\"> </span>de  fuentes <span class=\"_ _4\"> </span>de  energ\u00eda <span class=\"_ _4\"> </span>renovab<span class=\"_ _0\"></span>les, <span class=\"_ _4\"> </span>cogen<span class=\"_ _0\"></span>eraci\u00f3n  y residuos. <span class=\"_ _1a\"> </span>Esta <span class=\"_ _12\"> </span>O<span class=\"_ _0\"></span>rden <span class=\"_ _1a\"> </span>establece <span class=\"_ _1a\"> </span>los <span class=\"_ _1a\"> </span>par\u00e1met<span class=\"_ _0\"></span>ros <span class=\"_ _1a\"> </span>retributivos <span class=\"_ _1a\"> </span>correspon<span class=\"_ _0\"></span>dientes <span class=\"_ _12\"> </span>al <span class=\"_ _1a\"> </span>primer semestre del a\u00f1o 2016<span class=\"_ _0\"></span> para las instalaciones de<span class=\"_ _0\"></span> cogeneraci\u00f3n<span class=\"_ _3c\"> </span>La Ley 24/2013, de<span class=\"_ _0\"></span> 26 de diciembre plasm<span class=\"_ _0\"></span>ada en el Real De<span class=\"_ _0\"></span>creto 413/2014, de<span class=\"_ _0\"></span> 6 de junio, po<span class=\"_ _0\"></span>r el que <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>regula <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>actividad <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>producci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>energ\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l\u00e9ct<span class=\"_ _0\"></span>rica <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>partir <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>fuentes <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>ene<span class=\"_ _0\"></span>rg\u00eda renovables, <span class=\"_ _0\"></span>cog<span class=\"_ _0\"></span>eneraci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>residuos, <span class=\"_ _16\"></span>articula <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>bases <span class=\"_ _0\"></span>del <span class=\"_ _16\"></span>marco <span class=\"_ _0\"></span>retributiv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>permit<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>las instalaciones <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>producci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _4\"> </span>de  e<span class=\"_ _1\"></span>nerg\u00eda  el\u00e9ctrica <span class=\"_ _4\"> </span>adscritas  a <span class=\"_ _4\"> </span>este  r<span class=\"_ _1\"></span>\u00e9gimen  cubrir <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>costes<span class=\"_ _0\"></span> necesarios <span class=\"_ _4\"> </span>para <span class=\"_ _3\"> </span>comp<span class=\"_ _0\"></span>etir <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _4\"> </span>mercado <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>nivel <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>ig<span class=\"_ _0\"></span>ualdad <span class=\"_ _3\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>resto <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>t<span class=\"_ _0\"></span>ecnolog\u00edas <span class=\"_ _4\"> </span>y obtener <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>rentabilidad <span class=\"_ _3\"></span>razonable, <span class=\"_ _3\"></span>estableciendo <span class=\"_ _3\"> </span>un <span class=\"_ _3\"></span>r\u00e9gimen <span class=\"_ _3\"></span>retributivo <span class=\"_ _3\"></span>sobre <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ar\u00e1metros est\u00e1ndar <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>distintas <span class=\"_ _2\"></span>instalaciones <span class=\"_ _2\"></span>tip<span class=\"_ _0\"></span>o. <span class=\"_ _16\"></span>E<span class=\"_ _0\"></span>n <span class=\"_ _16\"></span>este <span class=\"_ _2\"></span>sentid<span class=\"_ _0\"></span>o, <span class=\"_ _16\"></span>tant<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>art\u00edc<span class=\"_ _0\"></span>ulo <span class=\"_ _16\"></span>14.<span class=\"_ _0\"></span>4 de <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>icha <span class=\"_ _16\"></span>Le<span class=\"_ _0\"></span>y, <span class=\"_ _16\"></span>como <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>art\u00edculo <span class=\"_ _2\"></span>20 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Real <span class=\"_ _2\"></span>Decreto, <span class=\"_ _2\"></span>establecen <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>sistema <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>actualizaci\u00f3n <span class=\"_ _2\"></span>de los <span class=\"_ _16\"></span>par\u00e1metros <span class=\"_ _2\"></span>retributivos <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>instalacion<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>tipo<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span>Para <span class=\"_ _16\"></span>aquellas <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>stalaciones <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>uyos <span class=\"_ _16\"></span>costes de <span class=\"_ _16\"></span>explotaci\u00f3n <span class=\"_ _2\"></span>dependen <span class=\"_ _2\"></span>esencialmente <span class=\"_ _2\"></span>del <span class=\"_ _16\"></span>precio <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>combustible, <span class=\"_ _16\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>Orden <span class=\"_ _2\"></span>IET/1345/2015,<span class=\"_ _0\"></span> de <span class=\"_ _16\"></span>2 <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>julio, <span class=\"_ _16\"></span>desarrolla <span class=\"_ _16\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>citados <span class=\"_ _16\"></span>art\u00edculos <span class=\"_ _16\"></span>e <span class=\"_ _16\"></span>introd<span class=\"_ _0\"></span>uce <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>metodolog\u00eda <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>actualizaci\u00f3n <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> la retribuci\u00f3n a la op<span class=\"_ _0\"></span>eraci\u00f3n, de aplicaci\u00f3n seme<span class=\"_ _0\"></span>stral.<span class=\"_ _0\"></span><span class=\"ff2\"> </span>En <span class=\"_ _17\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>mencionad<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>regulaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>se <span class=\"_ _15\"> </span>contempla<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>r<span class=\"_ _0\"></span>evisi\u00f3n <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>estimacion<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>precios<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>de mercado de prod<span class=\"_ _0\"></span>ucci\u00f3n pa<span class=\"_ _0\"></span>ra los tres prim<span class=\"_ _0\"></span>eros a\u00f1os <span class=\"_ _0\"></span>del periodo r<span class=\"_ _0\"></span>egulatorio correspon<span class=\"_ _0\"></span>dientes a los <span class=\"_ _3\"></span>ejercicios <span class=\"_ _3\"></span>2014, <span class=\"_ _2\"></span>2015 <span class=\"_ _3\"> </span>y <span class=\"_ _3\"></span>2016 <span class=\"_ _3\"></span>ajust\u00e1ndolas <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _3\"> </span>precios <span class=\"_ _3\"></span>reales <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>forma<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue seg\u00fan <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>art. <span class=\"_ _2\"></span>22<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Re<span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>Dec<span class=\"_ _0\"></span>reto <span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>13/2014 <span class=\"_ _3\"></span>relativo <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _3\"> </span>estimaci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>pr<span class=\"_ _0\"></span>ecio <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _3\"></span>y ajuste <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>desviacion<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>precio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el me<span class=\"_ _0\"></span>rcado, <span class=\"_ _0\"></span>ind<span class=\"_ _0\"></span>ica <span class=\"_ _0\"></span>en s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>apartado <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>precio medio <span class=\"_ _0\"></span>anual <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rcado <span class=\"_ _0\"></span>diario <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>intradia<span class=\"_ _0\"></span>rio <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>encuentre <span class=\"_ _0\"></span>fuer<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>e l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>l\u00edmites <span class=\"_ _0\"></span>marcados <span class=\"_ _16\"></span>por el reglamento, <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>enerar\u00e1, <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>c\u00f3mputo<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>anual, <span class=\"_ _16\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>saldo <span class=\"_ _16\"></span>posit<span class=\"_ _0\"></span>ivo <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>negativo, <span class=\"_ _16\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>denominar\u00e1 valor de aj<span class=\"_ _0\"></span>uste por<span class=\"_ _0\"></span> desviaciones <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el precio d<span class=\"_ _0\"></span>el me<span class=\"_ _0\"></span>rcado. As\u00ed, <span class=\"_ _0\"></span>el valor<span class=\"_ _0\"></span> de ajus<span class=\"_ _0\"></span>te por d<span class=\"_ _0\"></span>esviaci\u00f3n en el precio del mercado s<span class=\"_ _0\"></span>e calcular\u00e1 de forma an<span class=\"_ _0\"></span>ual.<span class=\"_ _0\"></span> En <span class=\"_ _2\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sentido<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>con <span class=\"_ _3\"></span>fecha <span class=\"_ _2\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>diciembre <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>2016<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>public\u00f3 <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>portal <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>Ministerio <span class=\"_ _3\"></span>de Energ\u00eda, <span class=\"_ _19\"> </span>Turismo <span class=\"_ _1c\"> </span>y <span class=\"_ _19\"> </span>Agen<span class=\"_ _0\"></span>da <span class=\"_ _19\"> </span>Digital <span class=\"_ _19\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>propuesta <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>Orden, <span class=\"_ _1c\"> </span>por <span class=\"_ _19\"> </span>la <span class=\"_ _1c\"> </span>que <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>a<span class=\"_ _0\"></span>ctualizan <span class=\"_ _19\"> </span>los<span class=\"_ _0\"></span> par\u00e1metros <span class=\"_ _3\"> </span>retrib<span class=\"_ _0\"></span>utivos <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>inst<span class=\"_ _0\"></span>alaciones <span class=\"_ _3\"> </span>tipo <span class=\"_ _4\"> </span>aplicables <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>determinad<span class=\"_ _0\"></span>as <span class=\"_ _3\"> </span>instalaciones <span class=\"_ _3\"> </span>de producci\u00f3n  de <span class=\"_ _4\"> </span>energ\u00eda  el\u00e9ctrica <span class=\"_ _4\"> </span>a  partir <span class=\"_ _4\"> </span>de  fuentes <span class=\"_ _4\"> </span>de  energ\u00eda <span class=\"_ _4\"> </span>renovab<span class=\"_ _0\"></span>les, <span class=\"_ _4\"> </span>cogen<span class=\"_ _0\"></span>eraci\u00f3n  y residuos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>aplicaci\u00f3n <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>semiperiodo <span class=\"_ _3\"></span>regulatorio <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>tiene <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>inicio <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>1 <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>enero <span class=\"_ _3\"></span>de <span class=\"_ _4\"> </span>2021<span class=\"lsd\">, </span>junto <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>su <span class=\"_ _2\"></span>memoria <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>imp<span class=\"_ _0\"></span>acto <span class=\"_ _16\"></span>no<span class=\"_ _0\"></span>rmativo, <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>efecto<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>previs<span class=\"_ _0\"></span>tos <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>art\u00edculo 26.6 <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>ey <span class=\"_ _16\"></span>50/1997, <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>dici<span class=\"_ _0\"></span>embre, <span class=\"_ _16\"></span>donde, <span class=\"_ _16\"></span>entre <span class=\"_ _16\"></span>otros, <span class=\"_ _16\"></span>han <span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>publicados <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>importes del <span class=\"_ _4\"> </span>ajuste <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>desviaci\u00f3n <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>precio <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mercado <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>cada  a<span class=\"_ _1\"></span>\u00f1o <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>instalaci\u00f3n <span class=\"_ _4\"> </span>tipo. <span class=\"_ _4\"> </span>El <span class=\"_ _4\"> </span>22 <span class=\"_ _4\"> </span>de febrero de <span class=\"ls7\">202<span class=\"_ _0\"></span></span>1, se public\u00f3 el Real D<span class=\"_ _0\"></span>ecreto definitivo que no incluy<span class=\"_ _0\"></span>e modificacion<span class=\"_ _0\"></span>es.<span class=\"_ _0\"></span> El Re<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l De<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>o-le<span class=\"_ _8\"></span>y 15/2<span class=\"_ _1\"></span>01<span class=\"_ _1\"></span>8,<span class=\"_ _1\"></span> de 5 de<span class=\"_ _1\"></span> oct<span class=\"_ _1\"></span>ubr<span class=\"_ _8\"></span>e, de m<span class=\"_ _1\"></span>edi<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> ur<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>s pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> la tr<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>g\u00e9<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>a y<span class=\"_ _1\"></span> la <span class=\"_ _3\"> </span>pro<span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>cons<span class=\"_ _8\"></span>umido<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s,<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>exen<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>Impu<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>so<span class=\"_ _8\"></span>bre <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>Valo<span class=\"_ _1\"></span>r <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la Pr<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>Ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00eda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>El\u00e9<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>(en <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>ant<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>\u201cI<span class=\"_ _1\"></span>VP<span class=\"_ _1\"></span>EE<span class=\"_ _1\"></span>\u201d) <span class=\"_ _16\"></span>por<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>6 <span class=\"_ _16\"></span>me<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s, <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>part<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>1 <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>octu<span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>de<span class=\"_ _8\"></span> 202<span class=\"ls0\">1,<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>y <span class=\"_ _1a\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _1a\"> </span>exe<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1a\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _12\"> </span>Imp<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>sobre<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Hidro<span class=\"_ _8\"></span>car<span class=\"_ _1\"></span>bur<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _1a\"> </span>pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>los <span class=\"_ _12\"> </span>produ<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>os <span class=\"_ _12\"> </span>ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00e9t<span class=\"_ _1\"></span>ico<span class=\"_ _8\"></span>s </span>des<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>dos <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> de<span class=\"_ _8\"></span> elec<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>d e<span class=\"_ _1\"></span>n ce<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s e<span class=\"_ _1\"></span>l\u00e9<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> o a<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> pr<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ida<span class=\"_ _8\"></span>d o <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>oge<span class=\"_ _1\"></span>ner<span class=\"_ _8\"></span>aci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ca<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>combi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>adel<span class=\"_ _1\"></span>ant<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>\u201cC\u00e9n<span class=\"_ _1\"></span>tim<span class=\"_ _8\"></span>o Ver<span class=\"_ _8\"></span>de\u201d) de<span class=\"_ _1\"></span> mane<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>a inde<span class=\"_ _1\"></span>fi<span class=\"_ _8\"></span>nida<span class=\"_ _1\"></span>, a par<span class=\"_ _1\"></span>tir<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> 1 de oc<span class=\"_ _1\"></span>tub<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e de <span class=\"ff3 ls1\">202<span class=\"ls0\">1. Este<span class=\"_ _1\"></span> gra<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n fu<span class=\"_ _1\"></span>e pen<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> para<span class=\"_ _1\"></span> </span></span>des<span class=\"_ _1\"></span>inc<span class=\"_ _1\"></span>en<span class=\"_ _8\"></span>tivar<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _16\"></span>us<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>fu<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ene<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>lig<span class=\"_ _1\"></span>ada<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>h<span class=\"_ _1\"></span>idr<span class=\"_ _1\"></span>oca<span class=\"_ _8\"></span>rbur<span class=\"_ _1\"></span>os,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>pe<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>prov<span class=\"_ _1\"></span>oca<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ef<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> de <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>nca<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>cer <span class=\"_ _0\"></span>los <span class=\"_ _16\"></span>pre<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>os <span class=\"_ _16\"></span>de<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>d <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>may<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ta <span class=\"_ _0\"></span>cuan<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>tecno<span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>omo<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>l gas<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>ij<span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>io<span class=\"_ _3c\"> </span>s<span class=\"_ _1\"></span>. El <span class=\"_ _17\"> </span>IVP<span class=\"_ _1\"></span>EE <span class=\"_ _17\"> </span>fue<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>cr<span class=\"_ _1\"></span>ead<span class=\"_ _1\"></span>o <span class=\"_ _15\"> </span>por<span class=\"_ _8\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>Le<span class=\"_ _1\"></span>y <span class=\"_ _15\"> </span>15<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>, <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>27 <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>dicie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>, <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>Me<span class=\"_ _1\"></span>did<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Fis<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>par<span class=\"_ _8\"></span>a <span class=\"_ _15\"> </span>la sos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>dad ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00e9t<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>, que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>lo conf<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>r\u00f3<span class=\"_ _1\"></span>, al menos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>nom<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>l o <span class=\"_ _0\"></span>form<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte<span class=\"_ _8\"></span>, <span class=\"_ _0\"></span>como un <span class=\"_ _0\"></span>impue<span class=\"_ _8\"></span>sto<span class=\"_ _1\"></span> dir<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>to <span class=\"_ _16\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ten<span class=\"_ _1\"></span>\u00eda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>obje<span class=\"_ _8\"></span>to <span class=\"_ _16\"></span>\u201cla <span class=\"_ _16\"></span>in<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>liz<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>cost<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>medi<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>der<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> pro<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ene<span class=\"_ _1\"></span>rg\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>el\u00e9<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>\u201d. <span class=\"_ _16\"></span>El<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ref<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>RD <span class=\"_ _16\"></span>15/<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>18<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>intr<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>ta<span class=\"_ _1\"></span>mbi<span class=\"_ _1\"></span>en <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>ex<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>l imp<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>dr<span class=\"_ _1\"></span>oca<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sac<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>var<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>noc<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _1\"></span>\"c<span class=\"_ _1\"></span>\u00e9n<span class=\"_ _1\"></span>tim<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rd<span class=\"_ _1\"></span>e\"<span class=\"_ _1\"></span>. El <span class=\"_ _15\"> </span>24<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>fe<span class=\"_ _1\"></span>bre<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>20<span class=\"_ _1\"></span>20 <span class=\"_ _15\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>publi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>Or<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>TED/1<span class=\"_ _1\"></span>71<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>0 <span class=\"_ _15\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>lo<span class=\"_ _1\"></span>s par<span class=\"_ _1\"></span>\u00e1<span class=\"_ _1\"></span>met<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>las  insta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>es  tipo<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>apl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>a  dete<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s  de pro<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>ene<span class=\"_ _1\"></span>rg\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _19\"> </span>el\u00e9<span class=\"_ _1\"></span>ctr<span class=\"_ _8\"></span>ica <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>part<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>de <span class=\"_ _1c\"> </span>fu<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tes <span class=\"_ _19\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00eda<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>nov<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, <span class=\"_ _19\"> </span>co<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>y re<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>duo<span class=\"_ _1\"></span>s, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>efe<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>apli<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>per<span class=\"_ _1\"></span>iod<span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>re<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ato<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>inic<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>1 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>ene<span class=\"_ _1\"></span>ro <span class=\"_ _2\"></span>de 2020<span class=\"_ _3c\"> </span>As\u00ed<span class=\"_ _1\"></span>mis<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>o, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>17 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>jul<span class=\"_ _1\"></span>io <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _1\"></span>0 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>publ<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Orde<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>TED/<span class=\"_ _1\"></span>66<span class=\"_ _1\"></span>8/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>0,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>los<span class=\"_ _1\"></span> par<span class=\"_ _1\"></span>\u00e1<span class=\"_ _1\"></span>met<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>os <span class=\"_ _16\"></span>par<span class=\"_ _8\"></span>a <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>peri<span class=\"_ _1\"></span>odo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>do <span class=\"_ _2\"></span>en<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>oc<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>201<span class=\"_ _1\"></span>8 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>30<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de ju<span class=\"_ _1\"></span>nio de<span class=\"_ _1\"></span> 20<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span> como<span class=\"_ _1\"></span> cons<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ue<span class=\"_ _8\"></span>ncia de<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>la dis<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n ad<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span> octa<span class=\"_ _8\"></span>va del<span class=\"_ _1\"></span> Rea<span class=\"_ _8\"></span>l Decre<span class=\"_ _1\"></span>to-le<span class=\"_ _1\"></span>y 15<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>018<span class=\"_ _1\"></span>, de <span class=\"_ _12\"> </span>5 <span class=\"_ _12\"> </span>de <span class=\"_ _22\"> </span>octu<span class=\"_ _1\"></span>bre<span class=\"_ _1\"></span>, <span class=\"_ _12\"> </span>y <span class=\"_ _22\"> </span>por <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>se <span class=\"_ _12\"> </span>re<span class=\"_ _1\"></span>vis<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n <span class=\"_ _12\"> </span>los <span class=\"_ _22\"> </span>valor<span class=\"_ _8\"></span>es <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>oper<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _8\"></span>n cor<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>die<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pri<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>tur<span class=\"_ _8\"></span>al de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>a\u00f1<span class=\"_ _1\"></span>o 2<span class=\"_ _1\"></span>01<span class=\"_ _1\"></span>9.<span class=\"_ _3c\"> </span><div class=\"c w4 h2 gsab\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y183 ff3 fs5 fc1 sc0 ls0 ws0\">El <span class=\"_ _1\"></span>09<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>jul<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Mi<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>ra<span class=\"_ _8\"></span> la <span class=\"_ _1\"></span>Tr<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Eco<span class=\"_ _1\"></span>l\u00f3<span class=\"_ _1\"></span>gic<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>eto<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>ocr\u00e1<span class=\"_ _8\"></span>tico <span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>\u00fabl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a </div><div class=\"t m0 x8 hc y184 ff3 fs5 fc1 sc0 ls0 ws0\">por<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>lado<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Propu<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Or<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>adop<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>med<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acom<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>\u00f1am<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>las<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y185 ff3 fs5 fc1 sc0 ls0 ws0\">ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>cu<span class=\"_ _1\"></span>yo<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>oste<span class=\"_ _8\"></span>s <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>xpl<span class=\"_ _1\"></span>ota<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>ese<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>lme<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>com<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>sti<span class=\"_ _8\"></span>ble<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y209 ff3 fs5 fc1 sc0 ls0 ws0\">dur<span class=\"_ _8\"></span>ante <span class=\"_ _4\"> </span>el<span class=\"_ _1\"></span>  pe<span class=\"_ _8\"></span>riod<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>vi<span class=\"_ _1\"></span>ge<span class=\"_ _8\"></span>ncia <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>esta<span class=\"_ _8\"></span>do <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ala<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>  de<span class=\"_ _8\"></span>bido <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span>  s<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>tua<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span>  c<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>san<span class=\"_ _1\"></span>ita<span class=\"_ _8\"></span>ria<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y20a ff3 fs5 fc1 sc0 ls0 ws0\">oca<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ona<span class=\"_ _8\"></span>da <span class=\"_ _4\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>id-1<span class=\"_ _8\"></span>9. <span class=\"_ _4\"> </span>Y <span class=\"_ _4\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>otr<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>un<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>Or<span class=\"_ _8\"></span>den <span class=\"_ _4\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>va<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y53 ff3 fs5 fc1 sc0 ls0 ws0\">re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n a la ope<span class=\"_ _8\"></span>raci<span class=\"_ _1\"></span>\u00f3n c<span class=\"_ _1\"></span>orr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>spon<span class=\"_ _8\"></span>diente<span class=\"_ _8\"></span>s <span class=\"_ _0\"></span>al se<span class=\"_ _8\"></span>gund<span class=\"_ _1\"></span>o sem<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> natu<span class=\"_ _1\"></span>ra<span class=\"_ _8\"></span>l <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span> a\u00f1o 20<span class=\"_ _1\"></span>19<span class=\"_ _1\"></span>, apli<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc y20b ff3 fs5 fc1 sc0 ls0 ws0\">a <span class=\"_ _2\"></span>det<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>nad<span class=\"_ _1\"></span>as <span class=\"_ _16\"></span>ins<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>produ<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>ene<span class=\"_ _1\"></span>rg\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span>\u00e9c<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>tir<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>fu<span class=\"_ _8\"></span>entes<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ene<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>g\u00ed<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y20c ff3 fs5 fc1 sc0 ls0 ws0\">re<span class=\"_ _1\"></span>nov<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ner<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n y<span class=\"_ _8\"></span> re<span class=\"_ _1\"></span>sid<span class=\"_ _1\"></span>uo<span class=\"_ _1\"></span>s. </div><div class=\"t m0 x8 hc y20d ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y20e ff3 fs5 fc1 sc0 ls0 ws0\">El <span class=\"_ _0\"></span>14 <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span>pti<span class=\"_ _1\"></span>emb<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>2021<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>publi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>Res<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>RDC/D<span class=\"_ _1\"></span>E/0<span class=\"_ _1\"></span>09<span class=\"_ _1\"></span>/21<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>por<span class=\"_ _8\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la </div><div class=\"t m0 x8 hc y10 ff3 fs5 fc1 sc0 ls0 ws0\">me<span class=\"_ _1\"></span>tod<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>og\u00ed<span class=\"_ _1\"></span>a  d<span class=\"_ _1\"></span>e  c<span class=\"_ _1\"></span>\u00e1<span class=\"_ _1\"></span>lcu<span class=\"_ _1\"></span>lo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la  l<span class=\"_ _1\"></span>iqu<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3<span class=\"_ _1\"></span>n  pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>  la<span class=\"_ _8\"></span>s  inst<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span>  su<span class=\"_ _8\"></span>jeta<span class=\"_ _1\"></span>s  a<span class=\"_ _1\"></span>  r<span class=\"_ _1\"></span>\u00e9gi<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>  r<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>vo<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc y58 ff3 fs5 fc1 sc0 ls0 ws0\">es<span class=\"_ _1\"></span>pec<span class=\"_ _1\"></span>\u00edf<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>o en r<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n c<span class=\"_ _1\"></span>on l<span class=\"_ _1\"></span>a e<span class=\"_ _1\"></span>xen<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n de<span class=\"_ _1\"></span>l IVP<span class=\"_ _1\"></span>EE p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>a el pr<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> se<span class=\"_ _1\"></span>mes<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e de <span class=\"ls1\">202</span>1, es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>ida<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>por<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc y20f ff3 fs5 fc1 sc0 ls0 ws0\">el <span class=\"_ _8\"></span>Real<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>to-<span class=\"_ _1\"></span>Le<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>17<span class=\"_ _1\"></span>/<span class=\"ls1\">2022</span>. <span class=\"_ _1\"></span>Est<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> h<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>xte<span class=\"_ _1\"></span>ndi\u00f3<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>el s<span class=\"_ _1\"></span>egu<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>est<span class=\"_ _8\"></span>re <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span><span class=\"ls1\">202<span class=\"ls0\">1. </span></span></div><div class=\"t m0 x8 hc y210 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y2af ff3 fs5 fc1 sc0 ls0 ws0\">El <span class=\"_ _4\"> </span>23<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>di<span class=\"_ _1\"></span>cie<span class=\"_ _8\"></span>mbre<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>202<span class=\"_ _1\"></span>1 <span class=\"_ _4\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>pub<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>Pr<span class=\"_ _1\"></span>opu<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Or<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>que<span class=\"_ _8\"></span>  se<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>esta<span class=\"_ _1\"></span>ble<span class=\"_ _8\"></span>cen <span class=\"_ _4\"> </span>nu<span class=\"_ _1\"></span>ev<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y2b0 ff3 fs5 fc1 sc0 ls0 ws0\">ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s ti<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span> par<span class=\"_ _1\"></span>a e<span class=\"_ _1\"></span>l ma<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>nim<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>o de<span class=\"_ _1\"></span> los<span class=\"_ _1\"></span> par<span class=\"_ _1\"></span>\u00e1m<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ros<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> est<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span> med<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y2b1 ff3 fs5 fc1 sc0 ls0 ws0\">ord<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>TED<span class=\"_ _1\"></span>/1<span class=\"_ _1\"></span>71<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>y <span class=\"_ _2\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>valo<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>retr<span class=\"_ _1\"></span>ibu<span class=\"_ _8\"></span>ci\u00f3n <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _16\"></span>cor<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>spo<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>do </div><div class=\"t m0 x8 hc y5d ff3 fs5 fc1 sc0 ls0 ws0\">se<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e <span class=\"_ _22\"> </span>nat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>al <span class=\"_ _22\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>a\u00f1o <span class=\"_ _22\"> </span>202<span class=\"_ _1\"></span>0 <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>al <span class=\"_ _22\"> </span>pri<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>r <span class=\"_ _22\"> </span>sem<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tre<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>natu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>l <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>a\u00f1<span class=\"_ _1\"></span>o <span class=\"_ _12\"> </span>20<span class=\"_ _1\"></span>21<span class=\"_ _1\"></span>, <span class=\"_ _22\"> </span>apli<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>a </div><div class=\"t m0 x8 hc y2b2 ff3 fs5 fc1 sc0 ls0 ws0\">det<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>nad<span class=\"_ _1\"></span>as <span class=\"_ _3\"> </span>ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _8\"></span>  p<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>l\u00e9c<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>pa<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>r <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>fu<span class=\"_ _8\"></span>ente<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _8\"></span>  e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00eda<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc y2d1 ff3 fs5 fc1 sc0 ls0 ws0\">re<span class=\"_ _1\"></span>nov<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, coge<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n y res<span class=\"_ _1\"></span>idu<span class=\"_ _1\"></span>os.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Est<span class=\"_ _1\"></span>a Pro<span class=\"_ _1\"></span>pue<span class=\"_ _8\"></span>sta de <span class=\"_ _0\"></span>Or<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>el valo<span class=\"_ _8\"></span>r <span class=\"_ _0\"></span>de la Ro <span class=\"_ _0\"></span>par<span class=\"_ _1\"></span>a el </div><div class=\"t m0 x8 hc y2d2 ff3 fs5 fc1 sc0 ls0 ws0\">se<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>el pr<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tre<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"ls1\">202</span>1.<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y2d3 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y2d4 ff3 fs5 fc1 sc0 ls0 ws0\">El a\u00f1o<span class=\"_ _1\"></span> <span class=\"ls1\">202</span>2 <span class=\"_ _0\"></span>ha<span class=\"_ _1\"></span> esta<span class=\"_ _1\"></span>do ma<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>do por<span class=\"_ _1\"></span> la ado<span class=\"_ _1\"></span>pc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n de me<span class=\"_ _1\"></span>dida<span class=\"_ _1\"></span>s par<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> trat<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> de limi<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> el impa<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span> de la </div><div class=\"t m0 x8 hc y61 ff3 fs5 fc1 sc0 ls0 ws0\">es<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>lad<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>los m<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span> e<span class=\"_ _8\"></span>nerg<span class=\"_ _1\"></span>\u00e9ti<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>s c<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n m<span class=\"_ _1\"></span>ot<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>gue<span class=\"_ _8\"></span>rra <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>cra<span class=\"_ _1\"></span>nia<span class=\"_ _1\"></span>. </div><div class=\"t m0 x8 hc y2d5 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y2d6 ff3 fs5 fc1 sc0 ls0 ws0\">El <span class=\"_ _1\"></span>Re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>to-<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>6/<span class=\"ls1\">202</span>2<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>pu<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>9 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>M<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>zo <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"ls1\">202</span>2<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>intr<span class=\"_ _8\"></span>oduce<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> me<span class=\"_ _8\"></span>didas<span class=\"_ _1\"></span>: </div><div class=\"t m0 x8 hc y2d7 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y4af ff7 fs5 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Se<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>subdi<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ide<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>al semi<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>do regu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tre<span class=\"_ _8\"></span>s <span class=\"_ _0\"></span>a\u00f1os,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>20<span class=\"_ _1\"></span>20-<span class=\"ls1\">202</span>2<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>en dos <span class=\"_ _0\"></span>per<span class=\"_ _1\"></span>iod<span class=\"_ _8\"></span>os, </span></span></div><div class=\"t m0 x72 hc y4b0 ff3 fs5 fc1 sc0 ls1 ws0\">2020<span class=\"ls0\">-</span>202<span class=\"ls0\">1<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ls31\">y <span class=\"_ _0\"></span><span class=\"ls1\">202</span></span>2; <span class=\"_ _0\"></span>y se esta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> que de form<span class=\"_ _1\"></span>a extr<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>dina<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ia la<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span> a\u00f1o <span class=\"_ _0\"></span><span class=\"ls1\">202</span>2 </span></div><div class=\"t m0 x72 hc y66 ff3 fs5 fc1 sc0 ls0 ws0\">se<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>act<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>liz<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>\u00e1 <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>mpl<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>hi<span class=\"_ _1\"></span>p\u00f3<span class=\"_ _1\"></span>tes<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>va<span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>par<span class=\"_ _1\"></span>\u00e1m<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>vi<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>h<span class=\"_ _1\"></span>ast<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>hor<span class=\"_ _1\"></span>a,<span class=\"_ _1\"></span> </div><div class=\"t m0 x72 hc y4b1 ff3 fs5 fc1 sc0 ls0 ws0\">sa<span class=\"_ _1\"></span>lvo <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>esti<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _8\"></span>n  de<span class=\"_ _1\"></span>  i<span class=\"_ _8\"></span>ngre<span class=\"_ _8\"></span>sos <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>ve<span class=\"_ _1\"></span>nta<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span>  e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>rg\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span>, <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>pre<span class=\"_ _8\"></span>cio <span class=\"_ _4\"> </span>del<span class=\"_ _1\"></span> </div><div class=\"t m0 x72 hc y4b2 ff3 fs5 fc1 sc0 ls0 ws0\">com<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> pr<span class=\"_ _8\"></span>ecio<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> l<span class=\"_ _8\"></span>os de<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>chos <span class=\"_ _8\"></span>de e<span class=\"_ _1\"></span>mis<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>CO<span class=\"fs7\">2<span class=\"_ _1\"></span><span class=\"fs5\">. </span></span></div><div class=\"t m0 x72 hc y4b3 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y4b4 ff7 fs5 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Se<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>pru<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ba <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>red<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>car<span class=\"_ _1\"></span>gos<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>l\u00e9<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>todos <span class=\"_ _3\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>mid<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>los </span></span></div><div class=\"t m0 x72 hc y4b5 ff3 fs5 fc1 sc0 ls0 ws0\">pea<span class=\"_ _1\"></span>je<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>dis<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rib<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l\u00e9<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>oi<span class=\"_ _1\"></span>nte<span class=\"_ _8\"></span>nsiva<span class=\"_ _1\"></span>. </div><div class=\"t m0 x72 hc y6b ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y4b6 ff7 fs5 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Se<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>orr<span class=\"_ _8\"></span>oga <span class=\"_ _16\"></span>has<span class=\"_ _1\"></span>ta <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/22<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>sus<span class=\"_ _1\"></span>pen<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _16\"></span>tem<span class=\"_ _1\"></span>por<span class=\"_ _8\"></span>al <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>Imp<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>sobr<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la </span></span></div><div class=\"t m0 x72 hc y4b7 ff3 fs5 fc1 sc0 ls0 ws0\">pro<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span> el\u00e9c<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ica<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>(IVPE<span class=\"_ _8\"></span>E, <span class=\"_ _0\"></span>7%<span class=\"_ _1\"></span>) y <span class=\"_ _0\"></span>la red<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n al 0,5<span class=\"_ _1\"></span>% del tip<span class=\"_ _1\"></span>o impo<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>tiv<span class=\"_ _8\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l </div><div class=\"t m0 x72 hc y91 ff3 fs5 fc1 sc0 ls0 ws0\">Imp<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>l s<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Ele<span class=\"_ _1\"></span>ctr<span class=\"_ _8\"></span>icid<span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>(I<span class=\"_ _1\"></span>EE)<span class=\"_ _8\"></span>. </div><div class=\"t m0 x72 hc y4b8 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y4b9 ff7 fs5 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff8\">Se<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>pru<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ban<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>yu<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ire<span class=\"_ _8\"></span>ctas <span class=\"_ _8\"></span>de 1<span class=\"_ _1\"></span>25<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>\u20ac a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>ust<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>nsi<span class=\"_ _8\"></span>va e<span class=\"_ _1\"></span>n <span class=\"ff3\">g<span class=\"_ _1\"></span>as.<span class=\"_ _8\"></span> </span></span></span></div><div class=\"t m0 x8 hc y70 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y10b ff7 fs5 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Se<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>pru<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ban<span class=\"_ _1\"></span> me<span class=\"_ _8\"></span>didas <span class=\"_ _8\"></span>temp<span class=\"_ _8\"></span>oral<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>xib<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>iza<span class=\"_ _8\"></span>ci\u00f3n<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>ato<span class=\"_ _8\"></span>s de<span class=\"_ _1\"></span> ga<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x80 h57 y4ba ffc fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4c5 ff3 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _16\"></span>13 <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>Ma<span class=\"_ _1\"></span>yo <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span><span class=\"ls1\">202</span>2 <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>publi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>Real<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Dec<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>to-l<span class=\"_ _1\"></span>ey<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>10/<span class=\"ls1\">202</span>2 <span class=\"_ _16\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>intr<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>meca<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>smo<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de </div><div class=\"t m0 x8 hc y442 ff3 fs5 fc1 sc0 ls0 ws0\">aj<span class=\"_ _1\"></span>ust<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>que,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>con <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>obje<span class=\"_ _1\"></span>tiv<span class=\"_ _8\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>reba<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pre<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>del <span class=\"_ _2\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>may<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>dad<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>limi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4c6 ff3 fs5 fc1 sc0 ls0 ws0\">pre<span class=\"_ _8\"></span>cio del ga<span class=\"_ _1\"></span>s na<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>l de aqu<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>s ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>cio<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s que<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>util<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n este<span class=\"_ _1\"></span> com<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ble<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>en la<span class=\"_ _1\"></span> prod<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n de<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc y4c7 ff3 fs5 fc1 sc0 ls0 ws0\">ele<span class=\"_ _8\"></span>ctri<span class=\"_ _1\"></span>cid<span class=\"_ _1\"></span>ad.<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>La<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>ins<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>cog<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>mec<span class=\"_ _1\"></span>ani<span class=\"_ _1\"></span>smo<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>pe<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ibe<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>ngr<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>mpe<span class=\"_ _1\"></span>nsa<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc y4c8 ff3 fs5 fc1 sc0 ls0 ws0\">dic<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>limi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n del prec<span class=\"_ _1\"></span>io de <span class=\"_ _0\"></span>gas.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Este<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>mec<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>aju<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aplic<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ce<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>ale<span class=\"_ _1\"></span>s de <span class=\"_ _0\"></span>cic<span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y446 ff3 fs5 fc1 sc0 ls0 ws0\">com<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>nad<span class=\"_ _8\"></span>o <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>gas<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>nat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>car<span class=\"_ _1\"></span>b\u00f3n,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>si<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>emb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>go que<span class=\"_ _1\"></span>dan<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>exc<span class=\"_ _1\"></span>lui<span class=\"_ _8\"></span>das <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>mis<span class=\"_ _1\"></span>mo la<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>cog<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>ra<span class=\"_ _8\"></span>cione<span class=\"_ _8\"></span>s </div><div class=\"t m0 x8 hc y4c9 ff3 fs5 fc1 sc0 ls0 ws0\">de <span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>nat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> qu<span class=\"_ _8\"></span>e cu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>n c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e9gi<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vo.<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hd y4ca ff2 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _7\"> </span><span class=\"ff3\"> </span></div></div><div class=\"c w4 h2 gsad\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y183 ff3 fs5 fc1 sc0 ls0 ws0\">Uno<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>me<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>m\u00e1<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>tar<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>el<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>2<span class=\"_ _1\"></span>0 <span class=\"_ _3\"></span>Se<span class=\"_ _1\"></span>pt<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mbr<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>de<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span><span class=\"ls1\">202</span>2,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>pu<span class=\"_ _1\"></span>bli<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>el <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>De<span class=\"_ _1\"></span>cr<span class=\"_ _8\"></span>eto-<span class=\"_ _1\"></span>ley<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>17<span class=\"_ _1\"></span>/<span class=\"ls1\">202</span>2 <span class=\"_ _3\"></span>qu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y184 ff3 fs5 fc1 sc0 ls0 ws0\">per<span class=\"_ _8\"></span>mite <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>og<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ga<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>n<span class=\"_ _1\"></span>atu<span class=\"_ _1\"></span>ra<span class=\"_ _8\"></span>l  a<span class=\"_ _1\"></span>dhe<span class=\"_ _8\"></span>rirs<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>mec<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>aj<span class=\"_ _1\"></span>ust<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>so<span class=\"_ _8\"></span>lici<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>la<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc y185 ff3 fs5 fc1 sc0 ls0 ws0\">re<span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>\u00e9g<span class=\"_ _1\"></span>ime<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>o e<span class=\"_ _8\"></span>spec<span class=\"_ _1\"></span>\u00edf<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y209 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y20a ff3 fs5 fc1 sc0 ls0 ws0\">Por<span class=\"_ _1\"></span>  o<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>a  p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>  se<span class=\"_ _1\"></span>  pu<span class=\"_ _8\"></span>blica<span class=\"_ _8\"></span>n  lo<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>valo<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la  r<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _4\"> </span>a  l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n,<span class=\"_ _1\"></span>  qu<span class=\"_ _8\"></span>e  per<span class=\"_ _8\"></span>mane<span class=\"_ _1\"></span>c\u00eda<span class=\"_ _1\"></span>n  s<span class=\"_ _1\"></span>i<span class=\"_ _8\"></span>n </div><div class=\"t m0 x8 hc y53 ff3 fs5 fc1 sc0 ls0 ws0\">ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>des<span class=\"_ _8\"></span>de e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>pri<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>0: </div><div class=\"t m0 x80 h57 y20b ffc fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y4cb ff7 fs5 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">El <span class=\"_ _0\"></span>21<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Oct<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ls1\">202</span>2 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pu<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>a la <span class=\"_ _0\"></span>Ord<span class=\"_ _1\"></span>en TED/<span class=\"_ _1\"></span>98<span class=\"_ _1\"></span>9/<span class=\"ls1\">202</span>2 por <span class=\"_ _0\"></span>la que se <span class=\"_ _0\"></span>est<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>los<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x72 hc y4cc ff3 fs5 fc1 sc0 ls0 ws0\">val<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>opera<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>seme<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>202<span class=\"_ _1\"></span>0 <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>pr<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>de </div><div class=\"t m0 x72 hc y4cd ff3 fs5 fc1 sc0 ls1 ws0\">202<span class=\"ls0\">1.<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x72 hc y4ce ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y4cf ff7 fs5 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">El <span class=\"_ _0\"></span>22<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Oct<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ls1\">202</span>2 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pu<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>a la <span class=\"_ _0\"></span>Ord<span class=\"_ _1\"></span>en TED/<span class=\"_ _1\"></span>99<span class=\"_ _1\"></span>5/<span class=\"ls1\">202</span>2 por <span class=\"_ _0\"></span>la que se <span class=\"_ _0\"></span>est<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>los<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x72 hc y4d0 ff3 fs5 fc1 sc0 ls0 ws0\">val<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>egu<span class=\"_ _8\"></span>ndo <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"ls1\">202</span>1<span class=\"_ _1\"></span>. </div><div class=\"t m0 x72 hc y427 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y4d1 ff7 fs5 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">El <span class=\"_ _0\"></span>14 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Dic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span><span class=\"ls1\">202</span>2 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pub<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Or<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>TED<span class=\"_ _1\"></span>/1<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span>2/<span class=\"ls1\">202</span>2<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>esta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _8\"></span>n </span></span></div><div class=\"t m0 x72 hc y4d2 ff3 fs5 fc1 sc0 ls0 ws0\">los<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>retr<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>oper<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a\u00f1o <span class=\"_ _16\"></span><span class=\"ls1\">202</span>2, <span class=\"_ _0\"></span>inco<span class=\"_ _1\"></span>rpo<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>actu<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> </div><div class=\"t m0 x72 hc y4d3 ff3 fs5 fc1 sc0 ls0 ws0\">de <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>r\u00e1<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> e<span class=\"_ _8\"></span>l RD<span class=\"_ _1\"></span>L <span class=\"_ _1\"></span>6/2<span class=\"_ _1\"></span>2 <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>tes<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>cio<span class=\"_ _1\"></span>nad<span class=\"_ _8\"></span>o. </div><div class=\"t m0 x72 hc y42b ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y3d9 ff7 fs5 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">El <span class=\"_ _0\"></span>28 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Dic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span><span class=\"ls1\">202</span>2 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pub<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Or<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>TED<span class=\"_ _1\"></span>/1<span class=\"_ _1\"></span>29<span class=\"_ _1\"></span>5/<span class=\"ls1\">202</span>2<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>esta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _8\"></span>n </span></span></div><div class=\"t m0 x72 hc y4d4 ff3 fs5 fc1 sc0 ls0 ws0\">los<span class=\"_ _1\"></span> va<span class=\"_ _8\"></span>lore<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _8\"></span>n a <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>n e<span class=\"_ _8\"></span>l se<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> se<span class=\"_ _8\"></span>mes<span class=\"_ _1\"></span>tre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span><span class=\"ls1\">202<span class=\"ls0\">2. </span></span></div><div class=\"t m0 x72 hc y4d5 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y42e ff3 fs5 fc1 sc0 ls0 ws0\">Fin<span class=\"_ _1\"></span>alm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>, el 29<span class=\"_ _1\"></span> de Dic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span><span class=\"ls1\">202</span>2 se<span class=\"_ _1\"></span> abre<span class=\"_ _1\"></span> a consu<span class=\"_ _1\"></span>lta<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>p\u00fab<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> una pr<span class=\"_ _1\"></span>opu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span> de Orde<span class=\"_ _1\"></span>n por<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4d6 ff3 fs5 fc1 sc0 ls0 ws0\">que<span class=\"_ _8\"></span> se <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>iza<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>r\u00e1<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>tribu<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vos<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>emi<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>odo<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>lat<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23-<span class=\"_ _1\"></span><span class=\"ls1\">2025.<span class=\"ls0\"> </span></span></div><div class=\"t m0 x8 hc y4d7 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4d8 ff3 fs5 fc1 sc0 ls0 ws0\">La<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>me<span class=\"_ _1\"></span>dida<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span>dop<span class=\"_ _1\"></span>tad<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>ha<span class=\"_ _1\"></span>cer<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>fr<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ene<span class=\"_ _1\"></span>rg\u00e9<span class=\"_ _8\"></span>tica <span class=\"_ _0\"></span>deri<span class=\"_ _1\"></span>vad<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>pr<span class=\"_ _1\"></span>inc<span class=\"_ _1\"></span>ipa<span class=\"_ _8\"></span>lment<span class=\"_ _8\"></span>e </div><div class=\"t m0 x8 hc y432 ff3 fs5 fc1 sc0 ls0 ws0\">de la gue<span class=\"_ _1\"></span>rra<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de Ucra<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>a se <span class=\"_ _0\"></span>han pror<span class=\"_ _8\"></span>rogad<span class=\"_ _1\"></span>o en <span class=\"_ _0\"></span>gr<span class=\"_ _1\"></span>an medi<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>te 202<span class=\"_ _1\"></span>3.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>As\u00ed<span class=\"_ _1\"></span>, el <span class=\"_ _0\"></span>Re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Dec<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>o-ley<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4d9 ff3 fs5 fc1 sc0 ls0 ws0\">20<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>pu<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>8 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ici<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>bre<span class=\"_ _8\"></span> de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>apr<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>\u00f3 <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>: </div><div class=\"t m0 x8 hc y4da ff3 fs5 fc1 sc0 ls0 ws0\">  </div><div class=\"t m0 x5a hd yc6 ff7 fs5 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Ext<span class=\"_ _1\"></span>ens<span class=\"_ _8\"></span>i\u00f3n <span class=\"_ _2\"></span>ha<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>31/<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>3 <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>me<span class=\"_ _1\"></span>dida<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>fisc<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ant<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>apro<span class=\"_ _1\"></span>bad<span class=\"_ _1\"></span>as:<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x72 hc y436 ff3 fs5 fc1 sc0 ls0 ws0\">0,<span class=\"_ _1\"></span>5%<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ti<span class=\"_ _1\"></span>po <span class=\"_ _2\"></span>im<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>sit<span class=\"_ _8\"></span>ivo <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>Imp<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Es<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>al <span class=\"_ _16\"></span>sobr<span class=\"_ _8\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Elec<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ici<span class=\"_ _8\"></span>dad <span class=\"_ _2\"></span>(I<span class=\"_ _1\"></span>EE)<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>a<span class=\"_ _8\"></span>plic<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> </div><div class=\"t m0 x72 hc y4db ff3 fs5 fc1 sc0 ls0 ws0\">5%<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> IV<span class=\"_ _1\"></span>A e<span class=\"_ _1\"></span>n l<span class=\"_ _1\"></span>a f<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>as,<span class=\"_ _1\"></span> su<span class=\"_ _8\"></span>spen<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>ora<span class=\"_ _8\"></span>l del<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>pu<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>to s<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>bre<span class=\"_ _8\"></span> </div><div class=\"t m0 x72 hc y4dc ff3 fs5 fc1 sc0 ls0 ws0\">el <span class=\"_ _8\"></span>Valor<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Pr<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>rg\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>El\u00e9<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> (<span class=\"_ _1\"></span>IVP<span class=\"_ _1\"></span>EE<span class=\"_ _1\"></span>).<span class=\"_ _1\"></span> </div><div class=\"t m0 x72 hc y4dd ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y439 ff7 fs5 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Re<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n a <span class=\"_ _0\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>80%<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de los pea<span class=\"_ _1\"></span>jes<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ac<span class=\"_ _1\"></span>ces<span class=\"_ _1\"></span>o a <span class=\"_ _0\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>rede<span class=\"_ _1\"></span>s de <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>y distr<span class=\"_ _1\"></span>ibu<span class=\"_ _8\"></span>ci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a los<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x72 hc y4de ff3 fs5 fc1 sc0 ls0 ws0\">con<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>dor<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>oi<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>os,<span class=\"_ _1\"></span> h<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>0/0<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>/23<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> </div><div class=\"t m0 x72 hc y4df ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y4e0 ff7 fs5 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Ma<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>nim<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>o <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>med<span class=\"_ _8\"></span>idas<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>te<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>fle<span class=\"_ _1\"></span>xi<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>co<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>os <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>ga<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>hast<span class=\"_ _1\"></span>a </span></span></div><div class=\"t m0 x72 hc y43c ff3 fs5 fc1 sc0 ls0 ws0\">31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/23<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>tan<span class=\"_ _8\"></span>do re<span class=\"_ _8\"></span>aliza<span class=\"_ _8\"></span>r va<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>mbi<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>dad<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>. </div><div class=\"t m0 x72 hc y4e1 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y4e2 ff7 fs5 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Ade<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>s, <span class=\"_ _0\"></span>ampa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>por<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>mar<span class=\"_ _8\"></span>co <span class=\"_ _16\"></span>tem<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>ayu<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Est<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>Comi<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>Eur<span class=\"_ _1\"></span>ope<span class=\"_ _1\"></span>a,<span class=\"_ _8\"></span> </span></span></div><div class=\"t m0 x72 hc y4e3 ff3 fs5 fc1 sc0 ls0 ws0\">es<span class=\"_ _1\"></span>te  rea<span class=\"_ _1\"></span>l <span class=\"_ _17\"> </span>de<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>eto<span class=\"_ _1\"></span>-le<span class=\"_ _1\"></span>y  anun<span class=\"_ _1\"></span>cia<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>una<span class=\"_ _8\"></span> <span class=\"_ _15\"> </span>nue<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>l\u00edne<span class=\"_ _1\"></span>a  de  ayu<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>con<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>mid<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>de  gas  de </div><div class=\"t m0 x72 hc y43f ff3 fs5 fc1 sc0 ls0 ws0\">dive<span class=\"_ _8\"></span>rsos <span class=\"_ _8\"></span>sect<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ale<span class=\"_ _8\"></span>s. </div><div class=\"t m0 x8 hc y4e4 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4e5 ff3 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _4\"> </span>2<span class=\"_ _1\"></span>9 <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>ma<span class=\"_ _1\"></span>rz<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>publi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>Re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>De<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>eto-l<span class=\"_ _1\"></span>ey<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>3/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3 <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>ampl\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>h<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/23<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc y4c5 ff3 fs5 fc1 sc0 ls0 ws0\">apl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>meca<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>aju<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>produ<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>redu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>prec<span class=\"_ _1\"></span>io <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y442 ff3 fs5 fc1 sc0 ls0 ws0\">ele<span class=\"_ _8\"></span>ctri<span class=\"_ _1\"></span>cid<span class=\"_ _1\"></span>ad <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>do <span class=\"_ _2\"></span>mayo<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>a,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>fue<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rod<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ido<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>D<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>to-le<span class=\"_ _1\"></span>y <span class=\"_ _3\"></span>1<span class=\"_ _1\"></span>0/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>2 <span class=\"_ _2\"></span>a </div><div class=\"t m0 x8 hc y4c6 ff3 fs5 fc1 sc0 ls0 ws0\">me<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>202<span class=\"_ _1\"></span>2,<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>si <span class=\"_ _3\"> </span>bien <span class=\"_ _3\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>coge<span class=\"_ _8\"></span>nera<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>no <span class=\"_ _3\"> </span>pudi<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>ac<span class=\"_ _1\"></span>oge<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>mismo<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>has<span class=\"_ _1\"></span>ta <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>\u00fal<span class=\"_ _1\"></span>tim<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4c7 ff3 fs5 fc1 sc0 ls0 ws0\">tri<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>a\u00f1o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4c8 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y446 ff3 fs5 fc1 sc0 ls0 ws0\">Pos<span class=\"_ _1\"></span>ter<span class=\"_ _8\"></span>iorme<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>te,<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>n 29<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> ju<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>o de<span class=\"_ _1\"></span> 20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>e p<span class=\"_ _1\"></span>ubl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Re<span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>cre<span class=\"_ _1\"></span>to-<span class=\"_ _1\"></span>ley<span class=\"_ _1\"></span> 5/<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span> qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>oga<span class=\"_ _1\"></span> va<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4c9 ff3 fs5 fc1 sc0 ls0 ws0\">me<span class=\"_ _1\"></span>dida<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>an<span class=\"_ _8\"></span>teri<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>apr<span class=\"_ _1\"></span>oba<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>el<span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>red<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>cci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _16\"></span>80%<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>pe<span class=\"_ _1\"></span>aj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span>cce<span class=\"_ _8\"></span>so <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>los<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4ca ff3 fs5 fc1 sc0 ls0 ws0\">con<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>dor<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>oi<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>ha<span class=\"_ _8\"></span>sta <span class=\"_ _1\"></span>31/<span class=\"_ _1\"></span>12<span class=\"_ _8\"></span>/23.<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hd y4e6 ff2 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _7\"> </span><span class=\"ff3\"> </span></div></div><div class=\"c w4 h2 gsaf\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y183 ff3 fs5 fc1 sc0 ls0 ws0\">En re<span class=\"_ _8\"></span>laci<span class=\"_ _1\"></span>\u00f3n a<span class=\"_ _1\"></span> la l\u00ed<span class=\"_ _8\"></span>nea de<span class=\"_ _1\"></span> ay<span class=\"_ _1\"></span>uda<span class=\"_ _1\"></span>s de<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span>sum<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>dor<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> gas<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>vos<span class=\"_ _1\"></span>, a<span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>a po<span class=\"_ _1\"></span>r e<span class=\"_ _1\"></span>l Re<span class=\"_ _8\"></span>al De<span class=\"_ _1\"></span>cre<span class=\"_ _1\"></span>to-le<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y184 ff3 fs5 fc1 sc0 ls0 ws0\">20<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ante<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>me<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>10 <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>jul<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>2<span class=\"_ _1\"></span>023<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>public<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>Or<span class=\"_ _1\"></span>den<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>ICT<span class=\"_ _1\"></span>/7<span class=\"_ _1\"></span>44<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3 <span class=\"_ _16\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>re<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y185 ff8 fs5 fc1 sc0 ls0 ws0\">las<span class=\"_ _1\"></span> bas<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> est<span class=\"_ _1\"></span>a su<span class=\"_ _1\"></span>bv<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>\u00f3n.<span class=\"_ _1\"></span> Co<span class=\"_ _1\"></span>n u<span class=\"_ _1\"></span>na d<span class=\"_ _1\"></span>ota<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>de 4<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>0 M\u20ac<span class=\"_ _1\"></span>, e<span class=\"_ _1\"></span>st\u00e1<span class=\"_ _1\"></span> dir<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span> a se<span class=\"_ _1\"></span>ct<span class=\"_ _8\"></span>ores<span class=\"_ _1\"></span> indu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y209 ff3 fs5 fc1 sc0 ls0 ws0\">ele<span class=\"_ _8\"></span>vado  co<span class=\"_ _1\"></span>nsu<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>  de  gas<span class=\"_ _1\"></span>  natu<span class=\"_ _8\"></span>ral  con<span class=\"_ _1\"></span>  el  obj<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o  de<span class=\"_ _8\"></span> <span class=\"_ _17\"> </span>comp<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>  el  inc<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span>  de  los<span class=\"_ _1\"></span>  cos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>s </div><div class=\"t m0 x8 hc y20a ff3 fs5 fc1 sc0 ls0 ws0\">deb<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>os <span class=\"_ _1c\"> </span>al <span class=\"_ _22\"> </span>fue<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _22\"> </span>au<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nto <span class=\"_ _22\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>prec<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>est<span class=\"_ _1\"></span>a <span class=\"_ _22\"> </span>mat<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>prim<span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>El <span class=\"_ _22\"> </span>per<span class=\"_ _1\"></span>iod<span class=\"_ _1\"></span>o <span class=\"_ _22\"> </span>sub<span class=\"_ _1\"></span>ven<span class=\"_ _1\"></span>cio<span class=\"_ _8\"></span>nabl<span class=\"_ _8\"></span>e </div><div class=\"t m0 x8 hc y53 ff3 fs5 fc1 sc0 ls0 ws0\">com<span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>ebr<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ici<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y20b ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y20c ff3 fs5 fc1 sc0 ls0 ws0\">Por<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>otra<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>parte<span class=\"_ _8\"></span>, <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>spe<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>r\u00e9g<span class=\"_ _1\"></span>ime<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>re<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>tivo<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pla<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cogen<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>cab<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>dest<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>lo </div><div class=\"t m0 x8 hc y20d ff3 fs5 fc1 sc0 ls0 ws0\">sig<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e:<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc y20e ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y10 ff7 fs5 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">El <span class=\"_ _1\"></span>Re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>ecr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>o-l<span class=\"_ _1\"></span>ey<span class=\"_ _1\"></span> 5<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span> an<span class=\"_ _1\"></span>tes<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>e\u00f1<span class=\"_ _1\"></span>ala<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ios<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x72 hc y58 ff3 fs5 fc1 sc0 ls0 ws0\">el\u00e9<span class=\"_ _8\"></span>ctri<span class=\"_ _1\"></span>co <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>mipe<span class=\"_ _8\"></span>riodo<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ula<span class=\"_ _1\"></span>tor<span class=\"_ _8\"></span>io 20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span>-2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>5,<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>s\u00ed <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> pr<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> </div><div class=\"t m0 x72 hc y20f ff3 fs5 fc1 sc0 ls0 ws0\">el <span class=\"_ _17\"> </span>pri<span class=\"_ _1\"></span>mer<span class=\"_ _8\"></span> <span class=\"_ _19\"> </span>y <span class=\"_ _17\"> </span>segu<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>se<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _8\"></span>e <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>2023<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _17\"> </span>aque<span class=\"_ _1\"></span>lla<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>inst<span class=\"_ _1\"></span>ala<span class=\"_ _8\"></span>cion<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>cuy<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>co<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>de </div><div class=\"t m0 x72 hc y210 ff3 fs5 fc1 sc0 ls0 ws0\">ex<span class=\"_ _1\"></span>plo<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _8\"></span>n dep<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n e<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>lme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l c<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> de<span class=\"_ _8\"></span>l co<span class=\"_ _1\"></span>mbu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>le.<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y2af ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y2b0 ff7 fs5 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">La<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>Orde<span class=\"_ _1\"></span>n <span class=\"_ _1c\"> </span>TED<span class=\"_ _1\"></span>/7<span class=\"_ _1\"></span>41<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>pub<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>da <span class=\"_ _19\"> </span>en <span class=\"_ _1c\"> </span>8 <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>ju<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>o <span class=\"_ _1c\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>2023<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>apr<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>par<span class=\"_ _8\"></span>\u00e1me<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>os </span></span></div><div class=\"t m0 x72 hc y2b1 ff3 fs5 fc1 sc0 ls0 ws0\">re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>  cor<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>spo<span class=\"_ _1\"></span>ndi<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>s  al<span class=\"_ _1\"></span>  semi<span class=\"_ _1\"></span>per<span class=\"_ _8\"></span>iodo  20<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>-2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>5,<span class=\"_ _1\"></span>  as\u00ed  co<span class=\"_ _1\"></span>mo  la<span class=\"_ _1\"></span>  retr<span class=\"_ _8\"></span>ibuci<span class=\"_ _1\"></span>\u00f3n  a  la<span class=\"_ _8\"></span> </div><div class=\"t m0 x72 hc y5d ff3 fs5 fc1 sc0 ls0 ws0\">ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3.<span class=\"_ _1\"></span>  </div><div class=\"t m0 x8 hc y2b2 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y2d1 ff7 fs5 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">En <span class=\"_ _3\"></span>30<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>juni<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>some<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>a <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>udi<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>p\u00fab<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>opues<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>Or<span class=\"_ _8\"></span>den <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>los<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x72 hc y2d2 ff3 fs5 fc1 sc0 ls0 ws0\">val<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>die<span class=\"_ _8\"></span>ntes<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>eme<span class=\"_ _8\"></span>stre<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3. </div><div class=\"t m0 x8 hc y2d3 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x5a hd y2d4 ff7 fs5 fc1 sc0 ls0 ws0\">-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Fin<span class=\"_ _1\"></span>alm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>, en 22<span class=\"_ _1\"></span> de novi<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>mbr<span class=\"_ _1\"></span>e de<span class=\"_ _1\"></span> 2023<span class=\"_ _1\"></span> se some<span class=\"_ _8\"></span>te a audi<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> p\u00fab<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a una<span class=\"_ _1\"></span> prop<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ta de </span></span></div><div class=\"t m0 x72 hc y61 ff3 fs5 fc1 sc0 ls0 ws0\">Or<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>que<span class=\"_ _8\"></span> <span class=\"_ _17\"> </span>esta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>  una  nuev<span class=\"_ _1\"></span>a  meto<span class=\"_ _1\"></span>dolo<span class=\"_ _8\"></span>g\u00eda  de  actu<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n  de  la  ret<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>buc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n  a <span class=\"_ _17\"> </span>la </div><div class=\"t m0 x72 hc y2d5 ff3 fs5 fc1 sc0 ls0 ws0\">ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>las insta<span class=\"_ _8\"></span>lac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>tip<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>cuy<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cost<span class=\"_ _1\"></span>es de <span class=\"_ _0\"></span>ex<span class=\"_ _1\"></span>pl<span class=\"_ _1\"></span>ota<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n depe<span class=\"_ _1\"></span>nda<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> </div><div class=\"t m0 x72 hc y2d6 ff3 fs5 fc1 sc0 ls0 ws0\">del<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>pre<span class=\"_ _1\"></span>cio<span class=\"_ _8\"></span> <span class=\"_ _22\"> </span>del <span class=\"_ _19\"> </span>comb<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>ti<span class=\"_ _8\"></span>ble.<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>De <span class=\"_ _19\"> </span>acue<span class=\"_ _8\"></span>rdo <span class=\"_ _1c\"> </span>con <span class=\"_ _19\"> </span>esta<span class=\"_ _8\"></span> <span class=\"_ _22\"> </span>prop<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>la <span class=\"_ _1c\"> </span>actu<span class=\"_ _8\"></span>aliz<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _1c\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>la </div><div class=\"t m0 x72 hc y2d7 ff3 fs5 fc1 sc0 ls0 ws0\">re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>plan<span class=\"_ _1\"></span>tas<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>coge<span class=\"_ _8\"></span>nera<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>efe<span class=\"_ _1\"></span>ct<span class=\"_ _8\"></span>uar<span class=\"_ _1\"></span>\u00eda <span class=\"_ _3\"> </span>tri<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ir\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _3\"> </span>la<span class=\"_ _1\"></span> </div><div class=\"t m0 x72 hc y4af ff3 fs5 fc1 sc0 ls0 ws0\">ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _8\"></span>del p<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l\u00e9<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>o,<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>si\u00f3<span class=\"_ _1\"></span>n </div><div class=\"t m0 x72 hc y4b0 ff3 fs5 fc1 sc0 ls0 ws0\">de <span class=\"_ _1\"></span><span class=\"ls33\">CO<span class=\"fs7 ls0\">2<span class=\"fs5\"> <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>sti<span class=\"_ _8\"></span>ble.<span class=\"_ _1\"></span> </span></span></span></div><div class=\"t m0 x8 hc y66 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hd y4b1 ff3 fs5 fc1 sc0 ls1 ws0\">3.5.<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Gesti<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>o c<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>m\u00e1t<span class=\"_ _8\"></span>ico.<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x8 hc y4b2 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4b3 ff3 fs5 fc1 sc0 ls0 ws0\">Ibe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pape<span class=\"_ _8\"></span>l <span class=\"_ _17\"> </span>es<span class=\"_ _1\"></span>,  des<span class=\"_ _8\"></span>de  sus<span class=\"_ _1\"></span>  inic<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>s,  u<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>  compa<span class=\"_ _8\"></span>\u00f1\u00eda  fi<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>  com<span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ome<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>  con  e<span class=\"_ _1\"></span>l  ento<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>o  y  la<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4b4 ff3 fs5 fc1 sc0 ls0 ws0\">com<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ida<span class=\"_ _8\"></span>des <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>a,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>conoc<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>pape<span class=\"_ _8\"></span>l <span class=\"_ _2\"></span>fun<span class=\"_ _1\"></span>dam<span class=\"_ _1\"></span>en<span class=\"_ _8\"></span>te <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>jue<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>tej<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>loc<span class=\"_ _1\"></span>al <span class=\"_ _16\"></span>y<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4b5 ff3 fs5 fc1 sc0 ls0 ws0\">soc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>l, <span class=\"_ _1\"></span>y qu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> pro<span class=\"_ _8\"></span>muev<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>l r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>spe<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span> po<span class=\"_ _1\"></span>r e<span class=\"_ _1\"></span>l m<span class=\"_ _1\"></span>edi<span class=\"_ _8\"></span>o amb<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>obj<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>r e<span class=\"_ _1\"></span>l </div><div class=\"t m0 x8 hc y6b ff3 fs5 fc1 sc0 ls0 ws0\">imp<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>oam<span class=\"_ _8\"></span>bien<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>l a<span class=\"_ _8\"></span>soci<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> t<span class=\"_ _1\"></span>oda<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>na <span class=\"_ _8\"></span>de v<span class=\"_ _1\"></span>alo<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>pr<span class=\"_ _8\"></span>esar<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>l. </div><div class=\"t m0 x8 hc y4b6 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4b7 ff3 fs5 fc1 sc0 ls0 ws0\">La<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>na<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lez<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ac<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad <span class=\"_ _0\"></span>imp<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>Iber<span class=\"_ _1\"></span>pa<span class=\"_ _8\"></span>pel <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>ebe<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>r,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ca<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>mi<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>tan<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>lo<span class=\"_ _1\"></span>s </div><div class=\"t m0 x8 hc y91 ff3 fs5 fc1 sc0 ls0 ws0\">ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>gos inh<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tes<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de tra<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a una eco<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>m\u00eda<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ba<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s com<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>lo<span class=\"_ _1\"></span>s rel<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nad<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span> los<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4b8 ff3 fs5 fc1 sc0 ls0 ws0\">imp<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>s f<span class=\"_ _1\"></span>\u00eds<span class=\"_ _1\"></span>ico<span class=\"_ _8\"></span>s de<span class=\"_ _1\"></span>l c<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>clim\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4b9 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y70 ff3 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _16\"></span>prime<span class=\"_ _8\"></span>r <span class=\"_ _2\"></span>luga<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>los <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>eco<span class=\"_ _1\"></span>nom\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>baja<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>emis<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>est\u00e1<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y10b ff3 fs5 fc1 sc0 ls0 ws0\">con<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _1\"></span>s posi<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>s cam<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>os pol<span class=\"_ _1\"></span>\u00ed<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>os,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ju<span class=\"_ _1\"></span>r\u00ed<span class=\"_ _8\"></span>dicos<span class=\"_ _1\"></span>, tec<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>l\u00f3g<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>os y <span class=\"_ _0\"></span>de mer<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>do que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>pu<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>an prod<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a </div><div class=\"t m0 x8 hc y4ba ff3 fs5 fc1 sc0 ls0 ws0\">me<span class=\"_ _1\"></span>dio <span class=\"_ _4\"> </span>y  l<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span>  p<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>zo <span class=\"_ _4\"> </span>en  e<span class=\"_ _8\"></span>l  per<span class=\"_ _1\"></span>io<span class=\"_ _8\"></span>do  de<span class=\"_ _1\"></span>  tr<span class=\"_ _1\"></span>an<span class=\"_ _8\"></span>sici\u00f3<span class=\"_ _8\"></span>n  ha<span class=\"_ _8\"></span>sta  u<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>  e<span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>\u00eda <span class=\"_ _4\"> </span>men<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>  de<span class=\"_ _8\"></span>pendi<span class=\"_ _1\"></span>en<span class=\"_ _8\"></span>te  de<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc y4bb ff3 fs5 fc1 sc0 ls0 ws0\">com<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>les<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>\u00f3si<span class=\"_ _8\"></span>les <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>baj<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>emisi<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span> de<span class=\"_ _8\"></span> gas<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ef<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ro.<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4bc ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4bd ff3 fs5 fc1 sc0 ls0 ws0\">De<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>de esto<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>gos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>tra<span class=\"_ _1\"></span>nsi<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n,<span class=\"_ _8\"></span> <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>han ide<span class=\"_ _1\"></span>ntif<span class=\"_ _1\"></span>ic<span class=\"_ _8\"></span>ado <span class=\"_ _0\"></span>aqu<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>un mayo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>impa<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>par<span class=\"_ _1\"></span>a la </div><div class=\"t m0 x8 hc y4be ff3 fs5 fc1 sc0 ls0 ws0\">org<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>iza<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>puede<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>r:<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hd y4bf ff2 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _7\"> </span><span class=\"ff3\"> </span></div></div><div class=\"c w4 h2 gsb1\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y183 ff8 fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Rie<span class=\"_ _8\"></span>sgos  p<span class=\"_ _8\"></span>ol\u00edti<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>os <span class=\"_ _4\"> </span>y  r<span class=\"_ _1\"></span>egu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n,<span class=\"_ _1\"></span>  es<span class=\"_ _1\"></span>  de<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>r <span class=\"_ _4\"> </span>rie<span class=\"_ _1\"></span>sgo<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>der<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span>  d<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>posi<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>  ac<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _8\"></span>s  de <span class=\"_ _4\"> </span>los<span class=\"_ _8\"></span> </span></div><div class=\"t m0 x8 hc y184 ff3 fs5 fc1 sc0 ls0 ws0\">org<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ism<span class=\"_ _8\"></span>os pol\u00ed<span class=\"_ _8\"></span>ticos<span class=\"_ _1\"></span> y re<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>ios<span class=\"_ _1\"></span> que<span class=\"_ _1\"></span> tra<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n o bie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> de li<span class=\"_ _1\"></span>mita<span class=\"_ _8\"></span>r los fa<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ore<span class=\"_ _8\"></span>s caus<span class=\"_ _1\"></span>ant<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> del c<span class=\"_ _1\"></span>amb<span class=\"_ _1\"></span>io<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc y185 ff3 fs5 fc1 sc0 ls0 ws0\">cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _8\"></span>o, <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>bie<span class=\"_ _8\"></span>n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>pro<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>me<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>ada<span class=\"_ _1\"></span>pt<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>al <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _8\"></span>tico,<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>que <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l </div><div class=\"t m0 x8 hc y209 ff3 fs5 fc1 sc0 ls0 ws0\">des<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>llo<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span>la <span class=\"_ _2\"></span>act<span class=\"_ _1\"></span>ivi<span class=\"_ _8\"></span>dad <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>compa<span class=\"_ _1\"></span>\u00f1\u00eda<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>pue<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>requ<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>itos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>bio<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>de </div><div class=\"t m0 x8 hc y20a ff3 fs5 fc1 sc0 ls0 ws0\">ene<span class=\"_ _8\"></span>rg\u00eda<span class=\"_ _1\"></span>s limp<span class=\"_ _1\"></span>ias<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>y ex<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>nci<span class=\"_ _8\"></span>as de <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3n de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>las<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>emi<span class=\"_ _1\"></span>sio<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span> de gase<span class=\"_ _1\"></span>s de efe<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rna<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fr<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>o </div><div class=\"t m0 x8 hc y53 ff3 fs5 fc1 sc0 ls0 ws0\">dir<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>to <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>in<span class=\"_ _1\"></span>dir<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>ac<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>\u00f1\u00eda<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>como <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>nse<span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>una<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>mayo<span class=\"_ _1\"></span>r <span class=\"_ _16\"></span>amb<span class=\"_ _1\"></span>ici<span class=\"_ _8\"></span>\u00f3n </div><div class=\"t m0 x8 hc y20b ff3 fs5 fc1 sc0 ls0 ws0\">cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>a en la<span class=\"_ _1\"></span> redu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n de gas<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> de efec<span class=\"_ _1\"></span>to inv<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ro.<span class=\"_ _1\"></span> En <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> senti<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> y muy re<span class=\"_ _1\"></span>lac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nad<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y20c ff3 fs5 fc1 sc0 ls0 ws0\">es<span class=\"_ _1\"></span>tos<span class=\"_ _1\"></span> aspe<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span>s re<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>s,<span class=\"_ _1\"></span> los cam<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>os en la re<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n gene<span class=\"_ _8\"></span>ral de en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span> pod<span class=\"_ _1\"></span>r\u00ed<span class=\"_ _1\"></span>an af<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>r a las </div><div class=\"t m0 x8 hc y20d ff3 fs5 fc1 sc0 ls0 ws0\">em<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>s <span class=\"_ _15\"> </span>ind<span class=\"_ _1\"></span>ust<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>es <span class=\"_ _17\"> </span>gene<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>s <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>ener<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>y <span class=\"_ _19\"> </span>tamb<span class=\"_ _1\"></span>i\u00e9<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>es <span class=\"_ _15\"> </span>pr<span class=\"_ _1\"></span>oba<span class=\"_ _1\"></span>ble<span class=\"_ _8\"></span> <span class=\"_ _19\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>pr<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>zc<span class=\"_ _1\"></span>a <span class=\"_ _15\"> </span>un </div><div class=\"t m0 x8 hc y20e ff3 fs5 fc1 sc0 ls0 ws0\">au<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>sgo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>jur<span class=\"_ _8\"></span>\u00eddic<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>o de<span class=\"_ _1\"></span> li<span class=\"_ _8\"></span>tigac<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>asp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tos<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nad<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cli<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>. </div><div class=\"t m0 x8 hc y10 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y58 ff8 fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Rie<span class=\"_ _8\"></span>sgo <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>uta<span class=\"_ _8\"></span>cion<span class=\"_ _1\"></span>al,<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>muy<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>vincu<span class=\"_ _1\"></span>la<span class=\"_ _8\"></span>do <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>dem<span class=\"_ _1\"></span>and<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>, <span class=\"_ _3\"> </span>acr<span class=\"_ _8\"></span>ecen<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>tr<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>a<span class=\"_ _8\"></span>pari<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>del<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 hc y20f ff3 fs5 fc1 sc0 ls0 ws0\">COV<span class=\"_ _1\"></span>ID<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>una soci<span class=\"_ _1\"></span>eda<span class=\"_ _1\"></span>d <span class=\"_ _0\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cada<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>vez<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>est\u00e1<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>m\u00e1s<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>conc<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>ada<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>con tema<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>el medio<span class=\"_ _1\"></span>am<span class=\"_ _8\"></span>biente<span class=\"_ _8\"></span>, </div><div class=\"t m0 x8 hc y210 ff3 fs5 fc1 sc0 ls0 ws0\">la  soste<span class=\"_ _8\"></span>nibi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>d <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>las<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>bue<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>pr\u00e1<span class=\"_ _8\"></span>ctica<span class=\"_ _1\"></span>s  empr<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ial<span class=\"_ _1\"></span>es,<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>a  como  el <span class=\"_ _17\"> </span>me<span class=\"_ _1\"></span>rca<span class=\"_ _1\"></span>do  prem<span class=\"_ _1\"></span>iar<span class=\"_ _8\"></span>\u00e1 <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>las<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y2af ff3 fs5 fc1 sc0 ls0 ws0\">com<span class=\"_ _1\"></span>pa\u00f1<span class=\"_ _8\"></span>\u00edas <span class=\"_ _2\"></span>per<span class=\"_ _8\"></span>cibi<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>l\u00edd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>mo<span class=\"_ _1\"></span>der<span class=\"_ _8\"></span>nizac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>se<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>pap<span class=\"_ _1\"></span>ele<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>y<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y2b0 ff3 fs5 fc1 sc0 ls0 ws0\">pre<span class=\"_ _8\"></span>visi<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>cas<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>\u00e1 <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>las <span class=\"_ _22\"> </span>empr<span class=\"_ _1\"></span>esa<span class=\"_ _1\"></span>s <span class=\"_ _12\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>con<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>ya<span class=\"_ _1\"></span>n <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>for<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>poc<span class=\"_ _1\"></span>o <span class=\"_ _12\"> </span>vis<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>le <span class=\"_ _22\"> </span>a <span class=\"_ _1a\"> </span>es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y2b1 ff3 fs5 fc1 sc0 ls0 ws0\">tra<span class=\"_ _8\"></span>nsfor<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>an <span class=\"_ _8\"></span>perc<span class=\"_ _1\"></span>ibi<span class=\"_ _8\"></span>das c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>obs<span class=\"_ _8\"></span>oleta<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>mate<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>SG.<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y5d ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y2b2 ff8 fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Rie<span class=\"_ _8\"></span>sgo <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>rela<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>si<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cam<span class=\"_ _1\"></span>bios<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>nda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>as<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>da <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x8 hc y2d1 ff3 fs5 fc1 sc0 ls0 ws0\">digi<span class=\"_ _8\"></span>tali<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n,<span class=\"_ _1\"></span>  as<span class=\"_ _8\"></span>\u00ed  com<span class=\"_ _1\"></span>o  d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>nsa<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _8\"></span>s  ent<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>  la<span class=\"_ _1\"></span>  of<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ta  y<span class=\"_ _1\"></span>  dem<span class=\"_ _1\"></span>an<span class=\"_ _8\"></span>da  que<span class=\"_ _1\"></span>  pu<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>an <span class=\"_ _4\"> </span>prov<span class=\"_ _8\"></span>ocar<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y2d2 ff3 fs5 fc1 sc0 ls0 ws0\">pre<span class=\"_ _8\"></span>sione<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ios<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y2d3 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y2d4 ff8 fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Rie<span class=\"_ _8\"></span>sgo <span class=\"_ _0\"></span>te<span class=\"_ _1\"></span>cn<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>\u00f3gi<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>, que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ata<span class=\"_ _1\"></span>\u00f1e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a las inn<span class=\"_ _1\"></span>ova<span class=\"_ _1\"></span>cio<span class=\"_ _8\"></span>nes tec<span class=\"_ _1\"></span>nol<span class=\"_ _1\"></span>\u00f3g<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>s y <span class=\"_ _0\"></span>ma<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>qu<span class=\"_ _1\"></span>e sur<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span>n o </span></div><div class=\"t m0 x8 hc y61 ff3 fs5 fc1 sc0 ls0 ws0\">se<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>vea<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>fav<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>pro<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>so <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>tra<span class=\"_ _1\"></span>nsi<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>cons<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>su<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>tuc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>anti<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>en </div><div class=\"t m0 x8 hc y2d5 ff3 fs5 fc1 sc0 ls0 ws0\">fa<span class=\"_ _1\"></span>vor<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tas<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>s. </div><div class=\"t m0 x8 hc y2d6 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y2d7 ff3 fs5 fc1 sc0 ls0 ws0\">Por<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>otro <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span>do, <span class=\"_ _2\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ries<span class=\"_ _1\"></span>gos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>f\u00edsi<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>aqu<span class=\"_ _1\"></span>ell<span class=\"_ _8\"></span>os <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nad<span class=\"_ _8\"></span>os <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _2\"></span>eve<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>(ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>agud<span class=\"_ _1\"></span>os)<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>o <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4af ff3 fs5 fc1 sc0 ls0 ws0\">ca<span class=\"_ _1\"></span>mbi<span class=\"_ _1\"></span>os <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>lar<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>plaz<span class=\"_ _1\"></span>o <span class=\"_ _17\"> </span>(ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>gos<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>cr\u00f3n<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>os)<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>der<span class=\"_ _1\"></span>iva<span class=\"_ _8\"></span>dos <span class=\"_ _17\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>cambi<span class=\"_ _8\"></span>o <span class=\"_ _15\"> </span>cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>co,<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>com<span class=\"_ _1\"></span>o <span class=\"_ _17\"> </span>por <span class=\"_ _17\"> </span>eje<span class=\"_ _8\"></span>mpl<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4b0 ff3 fs5 fc1 sc0 ls0 ws0\">des<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>natu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>prime<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>caso<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>cam<span class=\"_ _1\"></span>bio<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span>rgo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>plaz<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>los <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>tro<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _8\"></span>os <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc y66 ff3 fs5 fc1 sc0 ls0 ws0\">se<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>cas<span class=\"_ _1\"></span>o. <span class=\"_ _3\"></span>D<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>a <span class=\"_ _2\"></span>las <span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ias<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>pri<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>ut<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>en <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _3\"> </span>pro<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>pro<span class=\"_ _8\"></span>ducti<span class=\"_ _8\"></span>vo <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>a <span class=\"_ _2\"></span>la <span class=\"_ _3\"> </span>div<span class=\"_ _1\"></span>isi<span class=\"_ _8\"></span>\u00f3n </div><div class=\"t m0 x8 hc y4b1 ff3 fs5 fc1 sc0 ls0 ws0\">for<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>que<span class=\"_ _1\"></span>  e<span class=\"_ _1\"></span>xi<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>I<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>rp<span class=\"_ _1\"></span>ape<span class=\"_ _1\"></span>l,<span class=\"_ _1\"></span>  s<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>id<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>  l<span class=\"_ _1\"></span>os<span class=\"_ _8\"></span>  inc<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dio<span class=\"_ _8\"></span>s  co<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>  u<span class=\"_ _8\"></span>n  ri<span class=\"_ _1\"></span>es<span class=\"_ _8\"></span>go <span class=\"_ _4\"> </span>agud<span class=\"_ _8\"></span>o  cl<span class=\"_ _1\"></span>ave<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>  E<span class=\"_ _1\"></span>l </div><div class=\"t m0 x8 hc y4b2 ff3 fs5 fc1 sc0 ls0 ws0\">ac<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>so <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>agu<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>situ<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>ione<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>seq<span class=\"_ _1\"></span>u\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>pr<span class=\"_ _1\"></span>olon<span class=\"_ _8\"></span>gada<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>tif<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>ta<span class=\"_ _1\"></span>mbi\u00e9<span class=\"_ _8\"></span>n  c<span class=\"_ _1\"></span>omo<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>pot<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l </div><div class=\"t m0 x8 hc y4b3 ff3 fs5 fc1 sc0 ls0 ws0\">ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go  f\u00eds<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>o.  Asi<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>o,  d<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>  que  la<span class=\"_ _1\"></span>s  mas<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>  fore<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s  ac<span class=\"_ _1\"></span>t\u00faa<span class=\"_ _1\"></span>n  de  su<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>  de  car<span class=\"_ _1\"></span>bon<span class=\"_ _1\"></span>o,<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4b4 ff3 fs5 fc1 sc0 ls0 ws0\">abs<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>bie<span class=\"_ _8\"></span>ndo <span class=\"_ _3\"> </span><span class=\"ls33\">CO2</span> <span class=\"_ _3\"> </span>cada<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>a\u00f1o,<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>lo <span class=\"_ _3\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>gesti<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>sos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>mismo<span class=\"_ _8\"></span>s, <span class=\"_ _3\"> </span>com<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>se </div><div class=\"t m0 x8 hc y4b5 ff3 fs5 fc1 sc0 ls0 ws0\">re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>iza<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ib<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>pap<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>edu<span class=\"_ _8\"></span>cen lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span>s c<span class=\"_ _1\"></span>r\u00f3<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y6b ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4b6 ff3 fs5 fc1 sc0 ls0 ws0\">Los<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>es<span class=\"_ _1\"></span>fu<span class=\"_ _1\"></span>erz<span class=\"_ _1\"></span>os <span class=\"_ _1a\"> </span>a <span class=\"_ _1b\"> </span>fin<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>miti<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>r <span class=\"_ _1a\"> </span>y <span class=\"_ _1b\"> </span>adap<span class=\"_ _1\"></span>tar<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>al <span class=\"_ _1a\"> </span>cambi<span class=\"_ _1\"></span>o <span class=\"_ _1b\"> </span>cl<span class=\"_ _1\"></span>im\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _8\"></span>o <span class=\"_ _1b\"> </span>tamb<span class=\"_ _1\"></span>i\u00e9<span class=\"_ _1\"></span>n <span class=\"_ _1b\"> </span>pu<span class=\"_ _1\"></span>ede<span class=\"_ _8\"></span>n <span class=\"_ _1b\"> </span>cre<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4b7 ff3 fs5 fc1 sc0 ls0 ws0\">opor<span class=\"_ _1\"></span>tu<span class=\"_ _8\"></span>nida<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Ib<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>pap<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>n s<span class=\"_ _1\"></span>ido<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ide<span class=\"_ _8\"></span>ntifi<span class=\"_ _1\"></span>ca<span class=\"_ _8\"></span>das <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>xpo<span class=\"_ _1\"></span>nen<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> c<span class=\"_ _8\"></span>ontin<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span>: </div><div class=\"t m0 x8 hc y91 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4b8 ff8 fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Me<span class=\"_ _1\"></span>jor<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>pos<span class=\"_ _1\"></span>ici<span class=\"_ _8\"></span>onami<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nto  en<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>el  merc<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>o,  gra<span class=\"_ _1\"></span>cia<span class=\"_ _1\"></span>s  a <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>me<span class=\"_ _1\"></span>jor<span class=\"_ _1\"></span>  dise\u00f1<span class=\"_ _8\"></span>o <span class=\"_ _17\"> </span>del  prod<span class=\"_ _8\"></span>ucto,<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>m\u00e1<span class=\"_ _1\"></span>s </span></div><div class=\"t m0 x8 hc y4b9 ff3 fs5 fc1 sc0 ls0 ws0\">sos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>y u<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> mejo<span class=\"_ _1\"></span>r i<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n r<span class=\"_ _1\"></span>epu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>l, a<span class=\"_ _8\"></span>linea<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>on la<span class=\"_ _8\"></span>s dema<span class=\"_ _1\"></span>nda<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> soc<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>dad<span class=\"_ _1\"></span> ca<span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>vez<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc y70 ff3 fs5 fc1 sc0 ls0 ws0\">m\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>con<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>la <span class=\"_ _3\"></span>so<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _8\"></span>dad, <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>va<span class=\"_ _8\"></span>lora <span class=\"_ _3\"></span>po<span class=\"_ _1\"></span>sit<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>vam<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>oduc<span class=\"_ _1\"></span>tos<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>gen<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y10b ff3 fs5 fc1 sc0 ls0 ws0\">par<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>sos<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nova<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>omo<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4ba ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4bb ff8 fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Di<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>am<span class=\"_ _8\"></span>pliac<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _3\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tro<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>inv<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>s <span class=\"_ _4\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>Socie<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>d, <span class=\"_ _3\"> </span>hac<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>fond<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>e </span></div><div class=\"t m0 x8 hc y4bc ff3 fs5 fc1 sc0 ls0 ws0\">inv<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>sor<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> que<span class=\"_ _1\"></span> int<span class=\"_ _1\"></span>egr<span class=\"_ _8\"></span>en in<span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>ore<span class=\"_ _8\"></span>s rela<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ona<span class=\"_ _8\"></span>dos co<span class=\"_ _1\"></span>n la<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>sos<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad y la<span class=\"_ _1\"></span> Res<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>nsa<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>d So<span class=\"_ _1\"></span>cia<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4bd ff3 fs5 fc1 sc0 ls0 ws0\">Cor<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>va <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>su<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>crit<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>in<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>o <span class=\"_ _0\"></span>media<span class=\"_ _8\"></span>nte <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>inclu<span class=\"_ _1\"></span>si<span class=\"_ _8\"></span>\u00f3n <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>\u00edn<span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>car<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>enfo<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>dos </div><div class=\"t m0 x8 hc y4be ff3 fs5 fc1 sc0 ls0 ws0\">ha<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>soste<span class=\"_ _1\"></span>nib<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad.<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y4bf ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4c0 ff8 fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Te<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>glo<span class=\"_ _8\"></span>bal <span class=\"_ _16\"></span>hac<span class=\"_ _1\"></span>\u00eda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>fuent<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ener<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>lim<span class=\"_ _1\"></span>pia<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>bio<span class=\"_ _1\"></span>mas<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>uti<span class=\"_ _1\"></span>liz<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>nues<span class=\"_ _1\"></span>tra<span class=\"_ _8\"></span>s </span></div><div class=\"t m0 x8 hc y4c1 ff3 fs5 fc1 sc0 ls0 ws0\">ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s.<span class=\"_ _3c\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hd y4c2 ff2 fs5 fc1 sc0 ls0 ws0\"><span class=\"_ _7\"> </span><span class=\"ff3\"> </span></div></div><div class=\"c w4 h2 gsb3\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y183 ff8 fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>B\u00fas<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>eda<span class=\"_ _1\"></span> de una<span class=\"_ _1\"></span> mayo<span class=\"_ _1\"></span>r efi<span class=\"_ _1\"></span>cie<span class=\"_ _8\"></span>ncia en<span class=\"_ _1\"></span> la gest<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> de los<span class=\"_ _1\"></span> rec<span class=\"_ _1\"></span>urs<span class=\"_ _1\"></span>os y re<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>duo<span class=\"_ _1\"></span>s de la Soci<span class=\"_ _1\"></span>eda<span class=\"_ _1\"></span>d,<span class=\"_ _8\"></span> </span></div><div class=\"t m0 x8 hc y184 ff3 fs5 fc1 sc0 ls0 ws0\">que<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>le pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>mit<span class=\"_ _1\"></span>a re<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>r co<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>s op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span>vos<span class=\"_ _1\"></span> y gene<span class=\"_ _8\"></span>rar<span class=\"_ _1\"></span> un me<span class=\"_ _1\"></span>nor<span class=\"_ _1\"></span> imp<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> ambi<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>l,<span class=\"_ _1\"></span> tod<span class=\"_ _1\"></span>o el<span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span> dent<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o </div><div class=\"t m0 x8 hc y185 ff3 fs5 fc1 sc0 ls0 ws0\">del<span class=\"_ _1\"></span> \u00e1<span class=\"_ _1\"></span>mbi<span class=\"_ _8\"></span>to d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>om\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>circ<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>. </div><div class=\"t m0 x8 hc y209 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y20a ff3 fs5 fc1 sc0 ls0 ws0\">Con<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>la<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span>int<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>mar<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>obje<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>tang<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>y <span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>edi<span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>laz<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>per<span class=\"_ _8\"></span>mita<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>miti<span class=\"_ _8\"></span>gar <span class=\"_ _2\"></span>los<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y53 ff3 fs5 fc1 sc0 ls0 ws0\">ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>gos <span class=\"_ _0\"></span>dete<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>aten<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>op<span class=\"_ _1\"></span>ort<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>iden<span class=\"_ _1\"></span>tif<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>est<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>sig<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>\u00e1re<span class=\"_ _8\"></span>as </div><div class=\"t m0 x8 hc y20b ff3 fs5 fc1 sc0 ls0 ws0\">de <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctu<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span>:<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y20c ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hd y35c ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Ibe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pape<span class=\"_ _8\"></span>l <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ome<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>ca<span class=\"_ _1\"></span>lcu<span class=\"_ _8\"></span>lar <span class=\"_ _3\"> </span>anua<span class=\"_ _1\"></span>lme<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>su<span class=\"_ _8\"></span>  h<span class=\"_ _1\"></span>ue<span class=\"_ _8\"></span>lla <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>ca<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>bon<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>pro<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>\u00e1 <span class=\"_ _3\"> </span>la </span></span></div><div class=\"t m0 x8 hc y4e7 ff3 fs5 fc1 sc0 ls0 ws0\">moni<span class=\"_ _8\"></span>tori<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _8\"></span>n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>us <span class=\"_ _3\"> </span>emis<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>ga<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>cto <span class=\"_ _3\"> </span>inver<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>der<span class=\"_ _8\"></span>o <span class=\"_ _4\"> </span>(GE<span class=\"_ _1\"></span>I)<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>af<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>ca<span class=\"_ _1\"></span>mbi<span class=\"_ _8\"></span>o </div><div class=\"t m0 x8 hc y4 ff3 fs5 fc1 sc0 ls0 ws0\">cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _8\"></span>o de<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>sa,<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ten<span class=\"_ _8\"></span>te y<span class=\"_ _1\"></span> t<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nsp<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>. </div><div class=\"t m0 x8 hc y4e8 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hd y426 ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">El <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>compromet<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>a <span class=\"_ _4\"> </span>reducir <span class=\"_ _3\"></span>sus <span class=\"_ _3\"> </span>emisiones<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>G<span class=\"_ _0\"></span>EI <span class=\"_ _3\"> </span>gradualmente<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>con <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>fin <span class=\"_ _3\"> </span>de </span></span></div><div class=\"t m0 x8 hc y4e9 ff3 fs5 fc1 sc0 ls0 ws0\">contribuir al objet<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o mundial de neutralidad clim\u00e1ti<span class=\"_ _0\"></span>ca a 2050. Est<span class=\"_ _0\"></span>o mediante la insta<span class=\"_ _0\"></span>uraci\u00f3n de </div><div class=\"t m0 x8 hc y4ea ff3 fs5 fc1 sc0 ls0 ws0\">objetivos de reducci\u00f3n a<span class=\"_ _0\"></span> futuro.<span class=\"_ _0\"></span> </div><div class=\"t m0 x72 hc y4eb ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hd y4ec ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Se  compromete  tambi\u00e9n  a<span class=\"_ _1\"></span>  utilizar  la<span class=\"_ _1\"></span>  compensaci\u00f3n  voluntaria  de  e<span class=\"_ _1\"></span>misiones  de  GEI </span></span></div><div class=\"t m0 x8 hc y4ed ff3 fs5 fc1 sc0 ls0 ws0\">como una herramienta<span class=\"_ _0\"></span> transitoria hacia l<span class=\"_ _0\"></span>a neutralidad clim\u00e1tica<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span> </div><div class=\"t m0 x72 hc y4ee ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hd y4ef ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Desarrollar\u00e1 <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>implemen<span class=\"_ _0\"></span>taci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>sumideros<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>CO<span class=\"_ _0\"></span><span class=\"fs7\">2</span> <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>sus <span class=\"_ _3\"> </span>plant<span class=\"_ _0\"></span>aciones <span class=\"_ _3\"> </span>forestales. </span></span></div><div class=\"t m0 x8 hc y4f0 ff3 fs5 fc1 sc0 ls0 ws0\">Estos mecanismos<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>reducci\u00f3n d<span class=\"_ _0\"></span>e emisiones <span class=\"_ _0\"></span>estar\u00e1n <span class=\"_ _0\"></span>sometidos a <span class=\"_ _0\"></span>auditor\u00edas d<span class=\"_ _0\"></span>e verifi<span class=\"_ _0\"></span>caci\u00f3n de </div><div class=\"t m0 x8 hc y4f1 ff3 fs5 fc1 sc0 ls0 ws0\">organismos independient<span class=\"_ _0\"></span>es.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y4f2 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hd ya3 ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Apoyar\u00e1  el  uso  de <span class=\"_ _4\"> </span>una<span class=\"_ _0\"></span>  materia  prima  renovable  y <span class=\"_ _4\"> </span>de  menor  impacto  en  el  cambio </span></span></div><div class=\"t m0 x8 hc y62 ff3 fs5 fc1 sc0 ls0 ws0\">clim\u00e1tico como la m<span class=\"_ _0\"></span>adera, frente al uso de ot<span class=\"_ _0\"></span>ras materias primas<span class=\"_ _0\"></span> menos sostenibl<span class=\"_ _0\"></span>es.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y4f3 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hd y4f4 ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Impulsar\u00e1 <span class=\"_ _19\"> </span>la <span class=\"_ _15\"> </span>g<span class=\"_ _0\"></span>esti\u00f3n <span class=\"_ _19\"> </span>forestal <span class=\"_ _19\"> </span>sostenibl<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>de <span class=\"_ _19\"> </span>sus <span class=\"_ _1c\"> </span>recursos <span class=\"_ _19\"> </span>forestales <span class=\"_ _19\"> </span>y <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>aquellos </span></span></div><div class=\"t m0 x8 hc y4f5 ff3 fs5 fc1 sc0 ls0 ws0\">recursos de terceras pa<span class=\"_ _0\"></span>rtes a los que tenga acceso<span class=\"_ _0\"></span> comercial.<span class=\"_ _0\"></span> </div><div class=\"t m0 x72 hc y4f6 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hd y4f7 ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Impulsar\u00e1 <span class=\"_ _17\"> </span>la  p<span class=\"_ _0\"></span>reservaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>la  b<span class=\"_ _0\"></span>iodiversidad <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>uso  r<span class=\"_ _0\"></span>esponsable <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>patrimonio<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 x8 hc y4f8 ff3 fs5 fc1 sc0 ls0 ws0\">natural. <span class=\"_ _16\"></span>Iberpapel <span class=\"_ _2\"></span>es <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span>sciente <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>que <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>b<span class=\"_ _0\"></span>iodiversid<span class=\"_ _0\"></span>ad <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>s\u00ed <span class=\"_ _2\"></span>misma <span class=\"_ _2\"></span>es <span class=\"_ _16\"></span>un <span class=\"_ _2\"></span>recurso <span class=\"_ _16\"></span>primordial </div><div class=\"t m0 x8 hc y4f9 ff3 fs5 fc1 sc0 ls0 ws0\">para <span class=\"_ _17\"> </span>su<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>egocio <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>cree <span class=\"_ _15\"> </span>que <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _15\"> </span>valorizaci\u00f3n, <span class=\"_ _15\"> </span>prot<span class=\"_ _0\"></span>ecci\u00f3n <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>reparaci\u00f3n <span class=\"_ _15\"> </span>como <span class=\"_ _15\"> </span>una <span class=\"_ _15\"> </span>condici\u00f3n<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y4fa ff3 fs5 fc1 sc0 ls0 ws0\">necesaria para el des<span class=\"_ _0\"></span>arrollo de su actividad.<span class=\"_ _16\"></span> </div><div class=\"t m0 x72 hc y4fb ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hd y4fc ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Fomentar\u00e1 <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>uso d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>energ\u00edas <span class=\"_ _16\"></span>renovables <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>roceso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>prod<span class=\"_ _0\"></span>ucci\u00f3n, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mbustibles<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 x8 hc y4fd ff3 fs5 fc1 sc0 ls0 ws0\">f\u00f3siles de menor impa<span class=\"_ _0\"></span>cto clim\u00e1tico como<span class=\"_ _0\"></span> el gas natural. Prim<span class=\"_ _0\"></span>aremos la bioener<span class=\"_ _0\"></span>g\u00eda<span class=\"_ _3c\"> </span>.<span class=\"_ _0\"></span> </div><div class=\"t m0 x72 hc y4fe ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hd y4ff ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Recurrir\u00e1 <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>uso <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>cogeneraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>alta <span class=\"_ _2\"></span>eficien<span class=\"_ _0\"></span>cia <span class=\"_ _16\"></span>com<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>edio <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>eficiente <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la </span></span></div><div class=\"t m0 x8 hc y500 ff3 fs5 fc1 sc0 ls0 ws0\">generaci\u00f3n <span class=\"_ _1b\"> </span>conjunta <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>calor <span class=\"_ _1b\"> </span>y <span class=\"_ _1b\"> </span>electricid<span class=\"_ _0\"></span>ad. <span class=\"_ _1a\"> </span>A<span class=\"_ _0\"></span>simismo, <span class=\"_ _1b\"> </span>trabajar\u00e1 <span class=\"_ _1b\"> </span>con<span class=\"_ _0\"></span>stantemente <span class=\"_ _1b\"> </span>para </div><div class=\"t m0 x8 hc y501 ff3 fs5 fc1 sc0 ls0 ws0\">impulsar <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ahor<span class=\"_ _0\"></span>ro <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>nsumo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>energ\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>mejo<span class=\"_ _0\"></span>ra <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>efici<span class=\"_ _0\"></span>encia <span class=\"_ _2\"></span>energ\u00e9tica <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ediante </div><div class=\"t m0 x8 hc y502 ff3 fs5 fc1 sc0 ls0 ws0\">proyectos I+D+i.<span class=\"_ _0\"></span> </div><div class=\"t m0 x72 hc y503 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hd y1a8 ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Estimular\u00e1 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>vestigaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>desa<span class=\"_ _0\"></span>rrollo <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>innovaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>roductos <span class=\"_ _2\"></span>rel<span class=\"_ _0\"></span>acionados </span></span></div><div class=\"t m0 x8 hc y142 ff3 fs5 fc1 sc0 ls0 ws0\">con <span class=\"_ _22\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>bioecono<span class=\"_ _0\"></span>m\u00eda. <span class=\"_ _22\"> </span>Est<span class=\"_ _0\"></span>os <span class=\"_ _22\"> </span>p<span class=\"_ _0\"></span>roductos <span class=\"_ _22\"> </span>p<span class=\"_ _0\"></span>odr\u00e1n <span class=\"_ _12\"> </span>en <span class=\"_ _22\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>f<span class=\"_ _0\"></span>uturo <span class=\"_ _22\"> </span>sustit<span class=\"_ _0\"></span>uir <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>otros <span class=\"_ _12\"> </span>fabricados </div><div class=\"t m0 x8 hc y203 ff3 fs5 fc1 sc0 ls0 ws0\">actualmente a partir d<span class=\"_ _0\"></span>e recursos f\u00f3siles.<span class=\"_ _0\"></span> </div><div class=\"t m0 x72 hc y1aa ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hd y504 ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Fomentar\u00e1 <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>econom\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _22\"> </span>circular <span class=\"_ _22\"> </span>como <span class=\"_ _22\"> </span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _22\"> </span>m\u00e1s <span class=\"_ _22\"> </span>eficiente <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _1c\"> </span>uso <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>recursos.<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 x8 hc y505 ff3 fs5 fc1 sc0 ls0 ws0\">Promoveremos <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>utiliza<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>residuos <span class=\"_ _3\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>proceso <span class=\"_ _3\"> </span>como <span class=\"_ _3\"> </span>sustitutos<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>materias <span class=\"_ _3\"> </span>primas <span class=\"_ _3\"> </span>en </div><div class=\"t m0 x8 hc y506 ff3 fs5 fc1 sc0 ls0 ws0\">nuestro proceso o en <span class=\"_ _0\"></span>el de otras industrias de otros <span class=\"_ _0\"></span>sectores.<span class=\"_ _16\"></span> </div><div class=\"t m0 x72 hc y507 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hd y508 ffa fs5 fc1 sc0 ls0 ws0\">\u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Iberpapel <span class=\"_ _0\"></span>reconoce <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el agu<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>es un <span class=\"_ _0\"></span>recurso<span class=\"_ _0\"></span> limita<span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>y gestion<span class=\"_ _0\"></span>a su <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>umo <span class=\"_ _0\"></span>teniendo </span></span></div><div class=\"t m0 x8 hc y509 ff3 fs5 fc1 sc0 ls0 ws0\">en <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>disponib<span class=\"_ _0\"></span>ilidad <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>futuro, <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>protecci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _16\"></span>rec<span class=\"_ _0\"></span>urso, <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>posib<span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>contaminaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el </div><div class=\"t m0 x8 hc y50a ff3 fs5 fc1 sc0 ls0 ws0\">equilibrio de los ecosiste<span class=\"_ _0\"></span>mas de los que se extr<span class=\"_ _0\"></span>ae y en los que se vierte.<span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hd y50b ff2 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _7\"> </span><span class=\"ff3\"> </span></div></div>\u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Fomentar\u00e1 <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>amente <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>cultura <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>romueva <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>uso <span class=\"_ _0\"></span>eficiente <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>respons<span class=\"_ _0\"></span>able <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a </span></span>energ\u00eda, <span class=\"_ _4\"> </span>as\u00ed <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>comportamientos<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>favorecen <span class=\"_ _4\"> </span>dicho <span class=\"_ _4\"> </span>uso <span class=\"_ _4\"> </span>responsable, <span class=\"_ _4\"> </span>involucrando para ello a los grupos de i<span class=\"_ _0\"></span>nter\u00e9s de la Sociedad<span class=\"_ _3c\"> </span>\u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Iberpapel <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>comprom<span class=\"_ _0\"></span>ete <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>valuar <span class=\"_ _3\"></span>c\u00f3mo <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>riesg<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>cambio <span class=\"_ _2\"></span>clim\u00e1tico<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>impacta<span class=\"_ _0\"></span>r\u00e1n </span></span>en su <span class=\"_ _0\"></span>negocio, <span class=\"_ _0\"></span>analizando <span class=\"_ _0\"></span>riesgos <span class=\"_ _0\"></span>f\u00edsicos <span class=\"_ _0\"></span>y de<span class=\"_ _0\"></span> transici\u00f3<span class=\"_ _0\"></span>n, as\u00ed <span class=\"_ _0\"></span>como opo<span class=\"_ _0\"></span>rtunidades <span class=\"_ _0\"></span>de mitig<span class=\"_ _0\"></span>aci\u00f3n de los mismos.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">El <span class=\"_ _22\"> </span>Grupo <span class=\"_ _12\"> </span>colabo<span class=\"_ _0\"></span>rar\u00e1 <span class=\"_ _22\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>otras <span class=\"_ _12\"> </span>emp<span class=\"_ _0\"></span>resas <span class=\"_ _22\"> </span>del <span class=\"_ _12\"> </span>se<span class=\"_ _0\"></span>ctor <span class=\"_ _22\"> </span>privado<span class=\"_ _0\"></span>, <span class=\"_ _22\"> </span>entid<span class=\"_ _0\"></span>ades <span class=\"_ _22\"> </span>p\u00fabl<span class=\"_ _0\"></span>icas, </span></span>organizaciones <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>car\u00e1cter <span class=\"_ _16\"></span>comunitario <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>otros <span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>upos <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ter\u00e9s <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>lucha <span class=\"_ _16\"></span>contra <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>cambio clim\u00e1tico. \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Sensibilizar\u00e1 y <span class=\"_ _0\"></span>formar\u00e1 <span class=\"_ _0\"></span>a nuestros empl<span class=\"_ _0\"></span>eados y ot<span class=\"_ _0\"></span>ros grupos d<span class=\"_ _0\"></span>e inter\u00e9s p<span class=\"_ _0\"></span>romoviendo <span class=\"_ _0\"></span>la </span></span>colaboraci\u00f3n para la mitig<span class=\"_ _0\"></span>aci\u00f3n del cambio clim<span class=\"_ _0\"></span>\u00e1tico. <span class=\"_ _0\"></span> A <span class=\"_ _19\"> </span>tra<span class=\"_ _1\"></span>v\u00e9<span class=\"_ _1\"></span>s <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>est<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>\u00e1rea<span class=\"_ _1\"></span>s <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>actu<span class=\"_ _8\"></span>aci\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _19\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>esp<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>a <span class=\"_ _19\"> </span>no <span class=\"_ _19\"> </span>solo <span class=\"_ _19\"> </span>mi<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>gos<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>asoc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>al me<span class=\"_ _1\"></span>dioa<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bie<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>al <span class=\"_ _16\"></span>ca<span class=\"_ _8\"></span>mbio <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>lim\u00e1<span class=\"_ _8\"></span>tico,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>si<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>afi<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>pos<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Ibe<span class=\"_ _1\"></span>rp<span class=\"_ _1\"></span>ape<span class=\"_ _8\"></span>l <span class=\"_ _16\"></span>den<span class=\"_ _1\"></span>tro<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>es<span class=\"_ _1\"></span>pec<span class=\"_ _1\"></span>tr<span class=\"_ _8\"></span>o de e<span class=\"_ _1\"></span>mpr<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> sec<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>r pa<span class=\"_ _8\"></span>pele<span class=\"_ _1\"></span>ro,<span class=\"_ _1\"></span> as<span class=\"_ _1\"></span>egu<span class=\"_ _8\"></span>rando<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> sos<span class=\"_ _1\"></span>te<span class=\"_ _8\"></span>nibil<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad y<span class=\"_ _1\"></span> cre<span class=\"_ _8\"></span>aci\u00f3n<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> val<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span> a me<span class=\"_ _1\"></span>dio<span class=\"_ _1\"></span> y la<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>o pla<span class=\"_ _1\"></span>zo.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-33": {
   "value": "a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Ries<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>o </span></span>i.<span class=\"ff2 ls0\"> <span class=\"_ _29\"> </span><span class=\"ff3\">Rie<span class=\"_ _8\"></span>sgo de<span class=\"_ _8\"></span> tip<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>bio<span class=\"_ _1\"></span> </span></span>El <span class=\"_ _15\"> </span>Grupo <span class=\"_ _15\"> </span>opera, <span class=\"_ _15\"> </span>fundam<span class=\"_ _0\"></span>entalmente, <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>euros <span class=\"_ _15\"> </span>y,<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>por <span class=\"_ _15\"> </span>tanto, <span class=\"_ _15\"> </span>no <span class=\"_ _15\"> </span>est\u00e1 <span class=\"_ _15\"> </span>exp<span class=\"_ _0\"></span>uesto <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>manera<span class=\"_ _0\"></span> significativa <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e t<span class=\"_ _0\"></span>ipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>operaciones <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>neda <span class=\"_ _0\"></span>extranje<span class=\"_ _0\"></span>ra<span class=\"lsd\">, <span class=\"_ _0\"></span></span>a <span class=\"_ _0\"></span>exc<span class=\"_ _0\"></span>epci\u00f3n <span class=\"_ _0\"></span>de la <span class=\"_ _16\"></span>operaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>venta <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _16\"></span>forestal <span class=\"_ _2\"></span>realizada <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>Uruguay, <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>cual <span class=\"_ _16\"></span>ha <span class=\"_ _16\"></span>sido <span class=\"_ _2\"></span>efectuada<span class=\"_ _0\"></span> en $<span class=\"_ _0\"></span>usa, <span class=\"_ _0\"></span>si bi<span class=\"_ _0\"></span>en a<span class=\"_ _0\"></span> ci<span class=\"_ _0\"></span>erre d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>vertido <span class=\"_ _0\"></span>el imp<span class=\"_ _0\"></span>orte t<span class=\"_ _0\"></span>otal <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>operaci\u00f3n a euros. El Grupo no<span class=\"_ _0\"></span> tiene pol<span class=\"_ _0\"></span>\u00edticas de cobertura fr<span class=\"_ _0\"></span>ente al riesgo de tipo d<span class=\"_ _0\"></span>e cambio<span class=\"_ _0\"></span>.<span class=\"_ _3c\"> </span>Los <span class=\"_ _3\"></span>beneficios <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>dife<span class=\"_ _0\"></span>rencias <span class=\"_ _3\"></span>netas <span class=\"_ _3\"></span>de <span class=\"_ _3\"> </span>cambio <span class=\"_ _3\"> </span>registradas <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>cuenta <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>resultados <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>el<span class=\"_ _0\"></span> ejercicio <span class=\"_ _4\"> </span>2023<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>asciende  a <span class=\"_ _4\"> </span>338 <span class=\"_ _4\"> </span>miles  de <span class=\"_ _4\"> </span>euros<span class=\"lsd\">,  </span>(en <span class=\"_ _4\"> </span>2022 <span class=\"_ _4\"> </span>ascendieron<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>a  5<span class=\"_ _1\"></span>31 <span class=\"_ _4\"> </span>miles<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>euros), representando <span class=\"_ _2a\"> </span>un <span class=\"_ _2a\"> </span><span class=\"ls7\">0,63<span class=\"_ _0\"></span></span>% <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>resultado <span class=\"_ _2a\"> </span>antes <span class=\"_ _2a\"> </span>de <span class=\"_ _2b\"> </span>impuestos <span class=\"_ _2b\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _2b\"> </span>dicho<span class=\"_ _0\"></span> <span class=\"_ _2b\"> </span>per\u00edod<span class=\"_ _0\"></span>o. Consecuentemente <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>considera <span class=\"_ _4\"> </span>que <span class=\"_ _3\"> </span>un <span class=\"_ _4\"> </span>an\u00e1lisi<span class=\"_ _0\"></span>s <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>ensibilidad <span class=\"_ _4\"> </span>sobre <span class=\"_ _4\"> </span>este <span class=\"_ _4\"> </span>riesgo <span class=\"_ _3\"> </span>n<span class=\"_ _0\"></span>o a\u00f1adir\u00eda informaci\u00f3n signi<span class=\"_ _0\"></span>ficativa para los<span class=\"_ _0\"></span> usuarios de las cuentas<span class=\"_ _0\"></span> anuales consol<span class=\"_ _0\"></span>idadas.<span class=\"_ _0\"></span> ii.<span class=\"ff2 ls0\"> <span class=\"_ _29\"> </span><span class=\"ff3\">Rie<span class=\"_ _8\"></span>sgo de<span class=\"_ _8\"></span> pre<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>o </span></span>Grupo <span class=\"_ _16\"></span>Iberpapel <span class=\"_ _16\"></span>no <span class=\"_ _16\"></span>est\u00e1 <span class=\"_ _16\"></span>expuesto <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>riesgo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>recio <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>\u00edtulos <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>capital <span class=\"_ _16\"></span>e <span class=\"_ _0\"></span>inst<span class=\"_ _0\"></span>rumentos financieros. La <span class=\"_ _4\"> </span>madera <span class=\"_ _4\"> </span>es <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>principal<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>materia <span class=\"_ _4\"> </span>prima <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Grupo<span class=\"_ _0\"></span>, <span class=\"_ _4\"> </span>su <span class=\"_ _4\"> </span>precio <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>su <span class=\"_ _4\"> </span>suministro <span class=\"_ _4\"> </span>est\u00e1 <span class=\"_ _4\"> </span>sujeto  a fluctuaciones. <span class=\"_ _0\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>derivado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>of<span class=\"_ _0\"></span>erta <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>miti<span class=\"_ _0\"></span>ga <span class=\"_ _0\"></span>principalmente<span class=\"_ _16\"></span> p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dispon<span class=\"_ _0\"></span>ibilidad <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e madera <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>nuestras <span class=\"_ _15\"> </span>plantaciones <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>Sudam\u00e9<span class=\"_ _0\"></span>rica <span class=\"_ _15\"> </span>y <span class=\"_ _17\"> </span>E<span class=\"_ _0\"></span>spa\u00f1a<span class=\"_ _0\"></span>, <span class=\"_ _15\"> </span>as\u00ed <span class=\"_ _17\"> </span>como <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>di<span class=\"_ _0\"></span>versificaci\u00f3n <span class=\"_ _15\"> </span>de fuentes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uministro <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>elecci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>proveedores <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ornisa <span class=\"_ _0\"></span>Cant\u00e1b<span class=\"_ _0\"></span>rica<span class=\"_ _16\"></span><span class=\"ls26\">. </span>Por ot<span class=\"_ _0\"></span>ro lado, <span class=\"_ _0\"></span>un in<span class=\"_ _0\"></span>cremento<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>5% en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>precio <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>eucalipto <span class=\"_ _0\"></span>originaria <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>disminuci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el Ebitda de aproxim<span class=\"_ _0\"></span>adamente el 5,<span class=\"_ _0\"></span><span class=\"ls7\">63</span>%. iii.<span class=\"ff2 ls0\"> <span class=\"_ _29\"> </span><span class=\"ff3\">Rie<span class=\"_ _8\"></span>sgo de<span class=\"_ _8\"></span> tip<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>r\u00e9<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>fl<span class=\"_ _1\"></span>uj<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>de e<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ivo<span class=\"_ _1\"></span> </span></span>Los<span class=\"_ _1\"></span> <span class=\"_ _1a\"> </span>ingresos <span class=\"_ _1a\"> </span>y <span class=\"_ _1b\"> </span>los <span class=\"_ _1a\"> </span>flujo<span class=\"_ _0\"></span>s <span class=\"_ _1a\"> </span>de <span class=\"_ _1b\"> </span>efectivo <span class=\"_ _1a\"> </span>de <span class=\"_ _1b\"> </span>las <span class=\"_ _1b\"> </span>actividades <span class=\"_ _1b\"> </span>de <span class=\"_ _1a\"> </span>explotaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _1a\"> </span>son<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>bastante independientes respecto<span class=\"_ _0\"></span> de las variaciones en<span class=\"_ _0\"></span> los tipos de inter\u00e9s<span class=\"_ _0\"></span> de mercado.<span class=\"_ _16\"></span> En <span class=\"_ _3\"></span>relaci\u00f3n <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>este <span class=\"_ _3\"></span>riesgo, <span class=\"_ _3\"> </span>el <span class=\"_ _2\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _3\"></span>mantien<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>su <span class=\"_ _3\"> </span>estado <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>situaci\u00f3n <span class=\"_ _3\"></span>financiera <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de diciembre <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>2023 <span class=\"_ _16\"></span>un <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>uda <span class=\"_ _0\"></span>financi<span class=\"_ _0\"></span>era <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>largo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>plazo<span class=\"_ _16\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _16\"></span>corto <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _16\"></span><span class=\"lsf\">de <span class=\"_ _0\"></span><span class=\"ls7\">24</span></span>.29<span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>mil<span class=\"_ _0\"></span>es de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>(2022<span class=\"ls26\">: <span class=\"_ _0\"></span></span>37.<span class=\"_ _0\"></span>783 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros) <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>representa <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>6<span class=\"_ _0\"></span><span class=\"lsd\">,2</span>4<span class=\"ls27\">% </span>(<span class=\"_ _0\"></span>2022<span class=\"ls12\">: </span>6,04<span class=\"_ _0\"></span>%) <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>pasivo<span class=\"_ _0\"></span> y <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _2\"></span>neto<span class=\"ls26\">. <span class=\"_ _2\"></span></span>Esta <span class=\"_ _2\"></span>deuda <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>correspon<span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>pr<span class=\"_ _0\"></span>\u00e9stamos <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _2\"></span>fijo <span class=\"_ _2\"></span>(nota <span class=\"_ _2\"></span>18). Ahora bi<span class=\"_ _0\"></span>en, el <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>y equivalente<span class=\"_ _0\"></span> al <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>1 de d<span class=\"_ _0\"></span>iciembre <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>2023 <span class=\"_ _0\"></span>ascend\u00eda <span class=\"_ _0\"></span>a 1<span class=\"_ _0\"></span>18.<span class=\"lse\">75</span>4 miles de euros<span class=\"_ _0\"></span><span class=\"lsd\">, </span>a <span class=\"_ _0\"></span>este importe h<span class=\"_ _0\"></span>ay que a\u00f1adi<span class=\"_ _0\"></span>r 2.960 mi<span class=\"_ _0\"></span>les de euros qu<span class=\"_ _0\"></span>e se <span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>responde con<span class=\"_ _0\"></span> una imposici\u00f3n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>plazo <span class=\"_ _2\"></span>cuyo <span class=\"_ _2\"></span>vencimiento <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tres <span class=\"_ _2\"></span>meses.<span class=\"_ _16\"></span> <span class=\"_ _16\"></span>(202<span class=\"_ _0\"></span>2: <span class=\"_ _16\"></span><span class=\"lse\">79</span>.974 <span class=\"_ _2\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>euros)<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span><span class=\"ls17\">En </span>base <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>esta<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>informaci\u00f3n,<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>no <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>consid<span class=\"_ _0\"></span>era <span class=\"_ _16\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>riesgo <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>tip<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter<span class=\"_ _8\"></span>\u00e9s <span class=\"_ _0\"></span>sea <span class=\"_ _16\"></span>si<span class=\"_ _1\"></span>gn<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> los<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>dad<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>rop<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>un<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>n\u00e1l<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sen<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lid<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>d. iv.<span class=\"_ _8\"></span><span class=\"ff2\"> <span class=\"_ _2c\"> </span><span class=\"ff3\">Rie<span class=\"_ _8\"></span>sgo de<span class=\"_ _8\"></span> re<span class=\"_ _1\"></span>gul<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00eda </span></span>La<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>gene<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n y <span class=\"_ _0\"></span>venta<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00eda<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>el\u00e9<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a es <span class=\"_ _0\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>act<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>d <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>lad<span class=\"_ _1\"></span>a,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>por lo <span class=\"_ _0\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>ngr<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>os que<span class=\"_ _1\"></span> se<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>van<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>el<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>es<span class=\"_ _1\"></span>t\u00e1<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>ond<span class=\"_ _8\"></span>icio<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>or <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>prim<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>esta<span class=\"_ _8\"></span>bleci<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>por <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Es<span class=\"_ _8\"></span>pa\u00f1a<span class=\"_ _1\"></span>. Gru<span class=\"_ _8\"></span>po Ibe<span class=\"_ _1\"></span>rp<span class=\"_ _1\"></span>ape<span class=\"_ _1\"></span>l h<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>un s<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>mie<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>o po<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> lo<span class=\"_ _1\"></span>s c<span class=\"_ _1\"></span>amb<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>s r<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ula<span class=\"_ _1\"></span>tor<span class=\"_ _8\"></span>ios<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>fin<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ger<span class=\"_ _1\"></span> ade<span class=\"_ _1\"></span>cu<span class=\"_ _8\"></span>adame<span class=\"_ _8\"></span>nte s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>pac<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>sta<span class=\"_ _8\"></span>dos f<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>cie<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> (<span class=\"_ _1\"></span>ver<span class=\"_ _8\"></span> nota<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>.4<span class=\"_ _1\"></span>). v.<span class=\"ff2 ls0\"> <span class=\"_ _29\"> </span><span class=\"ff3\">Ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ver<span class=\"_ _8\"></span>sione<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>x<span class=\"_ _1\"></span>tra<span class=\"_ _8\"></span>njer<span class=\"_ _1\"></span>o  </span></span>El Gru<span class=\"_ _1\"></span>po est\u00e1<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ex<span class=\"_ _1\"></span>pue<span class=\"_ _8\"></span>sto <span class=\"_ _0\"></span>a un <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go de <span class=\"_ _0\"></span>tip<span class=\"_ _1\"></span>o de camb<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>o conse<span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>cia<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la conve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n de <span class=\"_ _0\"></span>lo<span class=\"_ _1\"></span>s es<span class=\"_ _1\"></span>tad<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>os indiv<span class=\"_ _8\"></span>idua<span class=\"_ _8\"></span>les,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>cu<span class=\"_ _8\"></span>ya <span class=\"_ _0\"></span>moned<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>fun<span class=\"_ _1\"></span>cio<span class=\"_ _8\"></span>nal <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>dis<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mone<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pres<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tac<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _8\"></span> del<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>Grupo<span class=\"_ _1\"></span>, <span class=\"_ _1c\"> </span>y <span class=\"_ _1c\"> </span>espe<span class=\"_ _1\"></span>cia<span class=\"_ _8\"></span>lmen<span class=\"_ _1\"></span>te <span class=\"_ _1c\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>peso <span class=\"_ _1c\"> </span>ar<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nti<span class=\"_ _8\"></span>no, <span class=\"_ _1c\"> </span>y <span class=\"_ _22\"> </span>ur<span class=\"_ _1\"></span>ug<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>yo <span class=\"_ _1c\"> </span>con<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>el <span class=\"_ _22\"> </span>eur<span class=\"_ _1\"></span>o, <span class=\"_ _1c\"> </span>as\u00ed<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>como<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>su<span class=\"_ _1\"></span>s <span class=\"_ _15\"> </span>inve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>sio<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>neg<span class=\"_ _1\"></span>oci<span class=\"_ _8\"></span>os <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>el <span class=\"_ _17\"> </span>extr<span class=\"_ _1\"></span>anj<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>o <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>tr<span class=\"_ _1\"></span>av\u00e9<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>de <span class=\"_ _19\"> </span>fi<span class=\"_ _1\"></span>lia<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s. <span class=\"_ _17\"> </span>El <span class=\"_ _15\"> </span>pes<span class=\"_ _1\"></span>o ar<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ntin<span class=\"_ _8\"></span>o <span class=\"_ _16\"></span>ver<span class=\"_ _8\"></span>sus <span class=\"_ _0\"></span>eu<span class=\"_ _1\"></span>ro <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>dep<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3 <span class=\"_ _0\"></span>un <span class=\"_ _16\"></span><span class=\"ls1\">78</span>,<span class=\"ls1\">86</span>%<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dic<span class=\"_ _1\"></span>iem<span class=\"_ _8\"></span>bre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ls1\">2022</span> <span class=\"_ _16\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mbr<span class=\"_ _8\"></span>e <span class=\"_ _16\"></span>de<span class=\"_ _8\"></span> 2023<span class=\"ls0\"> y<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>pes<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>ug<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>yo <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>0,<span class=\"_ _1\"></span>97<span class=\"_ _1\"></span>% e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>mismo<span class=\"_ _1\"></span> pe<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>od<span class=\"_ _8\"></span>o de <span class=\"_ _1\"></span>tie<span class=\"_ _8\"></span>mpo.<span class=\"_ _1\"></span> </span>La<span class=\"_ _1\"></span>  s<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>sib<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>ida<span class=\"_ _8\"></span>d  a <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>var<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>es<span class=\"_ _1\"></span>as <span class=\"_ _4\"> </span>di<span class=\"_ _1\"></span>vis<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>  f<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>nte <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span><span class=\"ls29\">euro</span>,  ma<span class=\"_ _8\"></span>nteni<span class=\"_ _1\"></span>\u00e9n<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>nsta<span class=\"_ _8\"></span>ntes<span class=\"_ _1\"></span>  o<span class=\"_ _8\"></span>tras<span class=\"_ _8\"></span> var<span class=\"_ _8\"></span>iable<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>tom<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>omo<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> ti<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>ci<span class=\"_ _8\"></span>err<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>ejer<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>o <span class=\"ls1\">2023</span>,<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>: Resultado P\u00e9rdidas y ganan<span class=\"_ _1\"></span>cias Patrimonio Neto Apreciaci\u00f3n  del 10% Depreciaci\u00f3n  del 10% Apreciaci\u00f3n  del 10% Depreciaci\u00f3n  del 10% 31 de diciembre 2022<span class=\"_ _1\"></span> Peso argentino<span class=\"_ _1\"></span> 5 (4) 1.723 (1.723) Peso uruguayo<span class=\"_ _1\"></span> 35<span class=\"ls0\"> </span>(35) 2.104 (2.104) 31 de diciembre de <span class=\"ls6\">2023</span> Peso argentino<span class=\"_ _1\"></span> 30<span class=\"ls0\"> </span>(<span class=\"ls6\">30</span>) 1.129 (1.129) Peso uruguayo<span class=\"_ _1\"></span> 91<span class=\"fc6 ls0\"> </span>(<span class=\"ls6\">91</span>)<span class=\"fc6\"> </span>295<span class=\"fc6 ls0\"> </span>(<span class=\"ls6\">295</span>)<span class=\"fc6\"> </span>En  c<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>nto  a<span class=\"_ _8\"></span>l  rie<span class=\"_ _1\"></span>sgo<span class=\"_ _1\"></span>  de<span class=\"_ _1\"></span>  in<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rsi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s  e<span class=\"_ _1\"></span>n  el<span class=\"_ _1\"></span>  ex<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>nj<span class=\"_ _1\"></span>er<span class=\"_ _8\"></span>o  ref<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>s  e<span class=\"_ _1\"></span>n  e<span class=\"_ _1\"></span>l  p\u00e1r<span class=\"_ _8\"></span>rafo  a<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>  por<span class=\"_ _1\"></span>  sus<span class=\"_ _8\"></span> inv<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>sio<span class=\"_ _8\"></span>nes <span class=\"_ _16\"></span>en <span class=\"_ _2\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>fil<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Ur<span class=\"_ _1\"></span>ugu<span class=\"_ _1\"></span>ay <span class=\"_ _16\"></span>y <span class=\"_ _2\"></span>Arge<span class=\"_ _1\"></span>ntin<span class=\"_ _1\"></span>a,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ref<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>mon<span class=\"_ _1\"></span>io <span class=\"_ _16\"></span>net<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>con<span class=\"_ _8\"></span>soli<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> den<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>o  de  la<span class=\"_ _1\"></span>  par<span class=\"_ _1\"></span>tida<span class=\"_ _1\"></span>  \u201cDi<span class=\"_ _1\"></span>fe<span class=\"_ _8\"></span>renc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>  acum<span class=\"_ _1\"></span>ula<span class=\"_ _8\"></span>da  de  conv<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>si\u00f3<span class=\"_ _8\"></span>n\u201d.  En  re<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n  co<span class=\"_ _1\"></span>n  est<span class=\"_ _1\"></span>a  par<span class=\"_ _8\"></span>tida  de<span class=\"_ _8\"></span> pat<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>nio<span class=\"_ _1\"></span>, <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>Gr<span class=\"_ _1\"></span>upo<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>pro<span class=\"_ _8\"></span>porci<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span>sg<span class=\"_ _1\"></span>los<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>est<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>me<span class=\"_ _8\"></span>moria<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>con<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>dad<span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>Adi<span class=\"_ _1\"></span>cio<span class=\"_ _8\"></span>nalme<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _4\"> </span>se<span class=\"_ _8\"></span> det<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>n <span class=\"_ _12\"> </span>otros<span class=\"_ _1\"></span> <span class=\"_ _1a\"> </span>des<span class=\"_ _1\"></span>gl<span class=\"_ _1\"></span>ose<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1a\"> </span>tale<span class=\"_ _8\"></span>s <span class=\"_ _1a\"> </span>como <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>local<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>los <span class=\"_ _1a\"> </span>ac<span class=\"_ _1\"></span>tiv<span class=\"_ _8\"></span>os <span class=\"_ _1a\"> </span>en <span class=\"_ _12\"> </span>el <span class=\"_ _1a\"> </span>extr<span class=\"_ _8\"></span>anje<span class=\"_ _1\"></span>ro,<span class=\"_ _1\"></span> <span class=\"_ _1a\"> </span>la<span class=\"_ _1\"></span>s tra<span class=\"_ _8\"></span>nsacc<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>mone<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>extr<span class=\"_ _1\"></span>anj<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>impor<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>dife<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cam<span class=\"_ _1\"></span>bio <span class=\"_ _16\"></span>re<span class=\"_ _1\"></span>gis<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ada<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> cu<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>tad<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>con<span class=\"_ _8\"></span>soli<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>. 3.4.<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Regu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n e<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>dor<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00eda </span></span>El <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"> </span>t<span class=\"_ _0\"></span>iene <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>operac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _3\"> </span>dos <span class=\"_ _4\"> </span>instalaciones <span class=\"_ _3\"></span>de <span class=\"_ _3\"> </span>cogeneraci\u00f3n <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>energ\u00eda <span class=\"_ _4\"> </span>el\u00e9ctrica, <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>de biomasa <span class=\"_ _2\"></span>(lico<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>neg<span class=\"_ _0\"></span>ro), <span class=\"_ _2\"></span>la <span class=\"_ _3\"> </span>cual <span class=\"_ _2\"></span>est<span class=\"_ _0\"></span>\u00e1 <span class=\"_ _2\"></span>incluida<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>dentro <span class=\"_ _3\"> </span>del <span class=\"_ _2\"></span>segm<span class=\"_ _0\"></span>ento <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>fabricac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>celulosa <span class=\"_ _3\"></span>y otra <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>gas <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ciclo <span class=\"_ _16\"></span>combinado, <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>ello, <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _16\"></span>permanece <span class=\"_ _0\"></span>atenta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>vast<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>reg<span class=\"_ _0\"></span>ulaci\u00f3n <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> en  esta  materia  se <span class=\"_ _4\"> </span>viene  publicando  desde  el  a\u00f1o  2013,  a <span class=\"_ _4\"> </span>contin<span class=\"_ _0\"></span>uaci\u00f3n,  se <span class=\"_ _4\"> </span>plas<span class=\"_ _0\"></span>ma  la <span class=\"_ _4\"> </span>m<span class=\"_ _0\"></span>\u00e1s relevante.<span class=\"_ _3c\"> </span>La publicaci\u00f3n de<span class=\"_ _0\"></span> la Ley 15/2012, d<span class=\"_ _0\"></span>e 27 de diciemb<span class=\"_ _0\"></span>re, de medid<span class=\"_ _0\"></span>as fiscales par<span class=\"_ _0\"></span>a la sostenibil<span class=\"_ _0\"></span>idad energ\u00e9tica, <span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>el R<span class=\"_ _0\"></span>eal <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>ecreto-Ley <span class=\"_ _0\"></span>2/2013, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>febrero, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>medidas <span class=\"_ _0\"></span>urgen<span class=\"_ _0\"></span>tes <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>sist<span class=\"_ _0\"></span>ema el\u00e9ctrico y<span class=\"_ _0\"></span> en <span class=\"_ _0\"></span>el secto<span class=\"_ _0\"></span>r fin<span class=\"_ _0\"></span>anciero. Am<span class=\"_ _0\"></span>bas publ<span class=\"_ _0\"></span>icaciones <span class=\"_ _0\"></span>encarecieron<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>energ\u00e9ticos, <span class=\"_ _0\"></span>al gravar <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>gene<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>energ\u00eda <span class=\"_ _0\"></span>el\u00e9ctrica <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ediante <span class=\"_ _16\"></span>un im<span class=\"_ _0\"></span>puesto <span class=\"_ _0\"></span>lin<span class=\"_ _0\"></span>eal d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>7%<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>fra <span class=\"_ _0\"></span>de facturaci\u00f3n <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>este <span class=\"_ _3\"> </span>con<span class=\"_ _0\"></span>cepto, <span class=\"_ _3\"> </span>as\u00ed <span class=\"_ _3\"> </span>como <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>tas<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>adicional <span class=\"_ _3\"></span>sobre <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>cantidad <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>gas <span class=\"_ _3\"> </span>nat<span class=\"_ _0\"></span>ural consumido; c\u00e9ntimo<span class=\"_ _0\"></span> verde.<span class=\"_ _3c\"> </span>Con <span class=\"_ _17\"> </span>fecha <span class=\"_ _17\"> </span>14<span class=\"_ _0\"></span>  d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>julio <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>2013 <span class=\"_ _17\"> </span>entr\u00f3<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>vigor <span class=\"_ _15\"> </span>el <span class=\"_ _17\"> </span>Real <span class=\"_ _17\"> </span>Dec<span class=\"_ _0\"></span>reto<span class=\"_ _0\"></span>-ley <span class=\"_ _15\"> </span>9/2013, <span class=\"_ _17\"> </span>por <span class=\"_ _17\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>se establecen  las<span class=\"_ _0\"></span>  bas<span class=\"_ _0\"></span>es  de <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>nuevo <span class=\"_ _17\"> </span>r\u00e9gimen  j<span class=\"_ _0\"></span>ur\u00eddico <span class=\"_ _17\"> </span>y  econ\u00f3<span class=\"_ _0\"></span>mico  para <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>instalaciones <span class=\"_ _17\"> </span>de producci\u00f3n <span class=\"_ _1a\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1b\"> </span>energ\u00eda <span class=\"_ _1b\"> </span>el\u00e9ctrica <span class=\"_ _1b\"> </span>existentes<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>a <span class=\"_ _1b\"> </span>partir <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>fuentes <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>energ\u00eda <span class=\"_ _1b\"> </span>renovabl<span class=\"_ _0\"></span>e, cogeneraci\u00f3n <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>r<span class=\"_ _0\"></span>esiduos, <span class=\"_ _4\"> </span>instaurando <span class=\"_ _3\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>r<span class=\"_ _0\"></span>\u00e9gimen <span class=\"_ _4\"> </span>retributivo <span class=\"_ _3\"> </span>sob<span class=\"_ _0\"></span>re <span class=\"_ _3\"> </span>pa<span class=\"_ _0\"></span>r\u00e1metros <span class=\"_ _4\"> </span>est\u00e1ndar <span class=\"_ _4\"> </span>en funci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>distin<span class=\"_ _0\"></span>tas <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>stalaciones <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>determinen.<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>citado <span class=\"_ _2\"></span>RD <span class=\"_ _2\"></span>elimin<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>las <span class=\"_ _2\"></span>ta<span class=\"_ _0\"></span>rifas reguladas <span class=\"_ _4\"> </span>de  las <span class=\"_ _4\"> </span>energ\u00edas  renovables <span class=\"_ _4\"> </span>y  cogeneraci\u00f3n, <span class=\"_ _4\"> </span>crea  el <span class=\"_ _4\"> </span>Registro <span class=\"_ _4\"> </span>de  Autoconsumo <span class=\"_ _4\"> </span>de Energ\u00eda <span class=\"_ _1d\"> </span>El\u00e9ctrica <span class=\"_ _23\"> </span>y <span class=\"_ _10\"> </span>an<span class=\"_ _0\"></span>uncia <span class=\"_ _1d\"> </span>un <span class=\"_ _1d\"> </span>n<span class=\"_ _0\"></span>uevo <span class=\"_ _1d\"> </span>r\u00e9gimen <span class=\"_ _23\"> </span>econ\u00f3mico <span class=\"_ _1d\"> </span>que <span class=\"_ _1d\"> </span>tiene<span class=\"_ _0\"></span> <span class=\"_ _1d\"> </span>como <span class=\"_ _1d\"> </span>principal caracter\u00edstica <span class=\"_ _0\"></span>garantiz<span class=\"_ _0\"></span>ar q<span class=\"_ _0\"></span>ue l<span class=\"_ _0\"></span>as in<span class=\"_ _0\"></span>stalaciones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>energ\u00ed<span class=\"_ _0\"></span>a renovabl<span class=\"_ _0\"></span>e ob<span class=\"_ _0\"></span>tengan <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>rentabilid<span class=\"_ _0\"></span>ad equivalente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e in<span class=\"_ _0\"></span>ter\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>ligaciones <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Est<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>a\u00f1os <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>00 <span class=\"_ _0\"></span>puntos <span class=\"_ _0\"></span>b\u00e1sicos y con referenci<span class=\"_ _0\"></span>a a costes e<span class=\"_ _0\"></span> inversi\u00f3n d<span class=\"_ _0\"></span>e una instalaci<span class=\"_ _0\"></span>\u00f3n tipo, <span class=\"_ _0\"></span>durante la totalidad d<span class=\"_ _0\"></span>e su vida \u00fatil<span class=\"_ _0\"></span> regulatoria. <span class=\"_ _16\"></span>Asimismo, <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>referido <span class=\"_ _16\"></span>RD <span class=\"_ _16\"></span>elimin\u00f3 <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>comp<span class=\"_ _0\"></span>lemento <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>efici<span class=\"_ _0\"></span>encia <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>complemento<span class=\"_ _0\"></span> de <span class=\"_ _4\"> </span>energ\u00eda  r<span class=\"_ _1\"></span>eactiva <span class=\"_ _4\"> </span>existent<span class=\"_ _0\"></span>es <span class=\"_ _4\"> </span>hasta <span class=\"_ _4\"> </span>ese <span class=\"_ _4\"> </span>moment<span class=\"_ _0\"></span>o, <span class=\"_ _4\"> </span>lo <span class=\"_ _4\"> </span>cual <span class=\"_ _4\"> </span>supuso<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>significativo <span class=\"_ _4\"> </span>impa<span class=\"_ _0\"></span>cto adicional <span class=\"_ _17\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>balance <span class=\"_ _15\"> </span>energ\u00e9tico <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>Sociedad. <span class=\"_ _15\"> </span>Adicion<span class=\"_ _0\"></span>almente, <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>ublicaci\u00f3n <span class=\"_ _15\"> </span>del <span class=\"_ _17\"> </span>RD <span class=\"_ _15\"> </span>no estableci\u00f3 <span class=\"_ _19\"> </span>nuevas <span class=\"_ _19\"> </span>prima<span class=\"_ _0\"></span>s. <span class=\"_ _15\"> </span>Se<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>pospuso <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>conc<span class=\"_ _0\"></span>reci\u00f3n <span class=\"_ _19\"> </span>de <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _19\"> </span>retribuciones <span class=\"_ _19\"> </span>definit<span class=\"_ _0\"></span>ivas <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>la publicaci\u00f3n <span class=\"_ _3\"></span>posterior <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>una <span class=\"_ _3\"> </span>orden <span class=\"_ _3\"></span>ministerial <span class=\"_ _3\"></span>quedando <span class=\"_ _3\"></span>las <span class=\"_ _2\"></span>\u00faltimas <span class=\"_ _3\"></span>tarifas <span class=\"_ _3\"> </span>existentes <span class=\"_ _3\"></span>como referencia d<span class=\"_ _0\"></span>e liquidaci\u00f3n<span class=\"_ _0\"></span> provision<span class=\"_ _0\"></span>al de la <span class=\"_ _0\"></span>generaci\u00f3n<span class=\"_ _0\"></span> de energ\u00ed<span class=\"_ _0\"></span>a el\u00e9ctrica d<span class=\"_ _0\"></span>esde l<span class=\"_ _0\"></span>a publicaci\u00f3n del RD hasta la publicaci\u00f3<span class=\"_ _0\"></span>n de la orden posterior<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> En el ejercicio 201<span class=\"_ _0\"></span>4, la regl<span class=\"_ _0\"></span>amentaci\u00f3n aprobada <span class=\"_ _0\"></span>fue, por un lado,<span class=\"_ _0\"></span> el Real Dec<span class=\"_ _0\"></span>reto 413/2014, d<span class=\"_ _0\"></span>e 6 <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>junio, <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>que <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>regula <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>actividad <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>producci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>energ\u00eda <span class=\"_ _3\"> </span>el<span class=\"_ _0\"></span>\u00e9ctrica <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>artir <span class=\"_ _4\"> </span>de fuentes <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>ene<span class=\"_ _0\"></span>rg\u00eda <span class=\"_ _3\"></span>renovables, <span class=\"_ _2\"></span>cog<span class=\"_ _0\"></span>eneraci\u00f3n <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>residuos <span class=\"_ _2\"></span>y <span class=\"_ _3\"> </span>la <span class=\"_ _3\"></span>Orden <span class=\"_ _2\"></span>IET/<span class=\"_ _0\"></span>1045/2014, <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>16 <span class=\"_ _2\"></span>de junio, <span class=\"_ _0\"></span>por <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>rueban <span class=\"_ _16\"></span>los <span class=\"_ _0\"></span>par\u00e1met<span class=\"_ _0\"></span>ros <span class=\"_ _0\"></span>retrib<span class=\"_ _0\"></span>utivos <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>las <span class=\"_ _0\"></span>instala<span class=\"_ _0\"></span>ciones <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ipo <span class=\"_ _0\"></span>aplicables <span class=\"_ _16\"></span>a determinadas <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>stalaciones <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>roducci\u00f3n <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>ener<span class=\"_ _0\"></span>g\u00eda <span class=\"_ _16\"></span>el\u00e9ctrica <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>artir <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>fuentes <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span>erg\u00eda renovables, <span class=\"_ _4\"> </span>cogeneraci\u00f3n <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>residuos.<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>La <span class=\"_ _3\"> </span>regulaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>ublicada <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>este <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"> </span>ha <span class=\"_ _3\"> </span>fijad<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>los par\u00e1metros  retributiv<span class=\"_ _0\"></span>os  para  un  p<span class=\"_ _0\"></span>eriodo  de  tiem<span class=\"_ _0\"></span>po:  La  retribuci\u00f3n <span class=\"_ _17\"> </span>a  la  inversi\u00f3n  (Ri<span class=\"_ _0\"></span>)  y  la retribuci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ope<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _0\"></span>(Ro), <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>horas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>uncionamiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nstalaciones <span class=\"_ _0\"></span>tipo,<span class=\"_ _0\"></span> similares a las plantas d<span class=\"_ _0\"></span>e cogeneraci\u00f3n de la So<span class=\"_ _0\"></span>ciedad.<span class=\"_ _0\"></span> En <span class=\"_ _3\"> </span>2015 <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>aprueba<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>R<span class=\"_ _0\"></span>D <span class=\"_ _3\"> </span>900/2015<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>9 <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>octu<span class=\"_ _0\"></span>bre, <span class=\"_ _3\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _3\"></span>que <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>r<span class=\"_ _0\"></span>egulan <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>condiciones administrativas, <span class=\"_ _2\"></span>t\u00e9cnicas<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>con\u00f3micas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>modalidades <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sumin<span class=\"_ _0\"></span>istro <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>energ\u00eda <span class=\"_ _2\"></span>el\u00e9ctrica con <span class=\"_ _3\"> </span>autocon<span class=\"_ _0\"></span>sumo <span class=\"_ _3\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>pr<span class=\"_ _0\"></span>oducci\u00f3n <span class=\"_ _3\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>autoconsu<span class=\"_ _0\"></span>mo <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>esarrolla <span class=\"_ _4\"> </span>el <span class=\"_ _3\"></span>contenido <span class=\"_ _4\"> </span>relativo <span class=\"_ _3\"> </span>al autoconsumo <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>ley <span class=\"_ _17\"> </span>2<span class=\"_ _0\"></span>4/2013 <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>26 <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>diciem<span class=\"_ _0\"></span>bre  d<span class=\"_ _0\"></span>el  s<span class=\"_ _0\"></span>ector <span class=\"_ _17\"> </span>el\u00e9ct<span class=\"_ _0\"></span>rico. <span class=\"_ _17\"> </span>El <span class=\"_ _17\"> </span>Real <span class=\"_ _17\"> </span>Decreto 900/2015 <span class=\"_ _16\"></span>establece <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>regulaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>las <span class=\"_ _16\"></span>condiciones <span class=\"_ _16\"></span>administrativas, <span class=\"_ _0\"></span>t\u00e9<span class=\"_ _0\"></span>cnicas <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>econ\u00f3micas <span class=\"_ _16\"></span>de las <span class=\"_ _2\"></span>modalidades<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sumin<span class=\"_ _0\"></span>istro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ene<span class=\"_ _0\"></span>rg\u00eda <span class=\"_ _2\"></span>el\u00e9ctrica<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>autocon<span class=\"_ _0\"></span>sumo <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>finidas <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>art\u00edculo 9.1 de la citada ley 2<span class=\"_ _0\"></span>4/2013<span class=\"_ _3c\"> </span>Por <span class=\"_ _17\"> </span>otra <span class=\"_ _15\"> </span>parte, <span class=\"_ _17\"> </span>con <span class=\"_ _15\"> </span>fecha <span class=\"_ _15\"> </span>18 <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>diciembre <span class=\"_ _15\"> </span>se <span class=\"_ _17\"> </span>pu<span class=\"_ _0\"></span>blic\u00f3 <span class=\"_ _17\"> </span>la <span class=\"_ _15\"> </span>Orden <span class=\"_ _17\"> </span>IET/2<span class=\"_ _0\"></span>735/2015, <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>17 <span class=\"_ _15\"> </span>de diciembre, <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>establecen <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>eajes <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>acceso <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span>erg\u00eda <span class=\"_ _2\"></span>el\u00e9<span class=\"_ _0\"></span>ctrica <span class=\"_ _2\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>2016 <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>se aprueban <span class=\"_ _1c\"> </span>determin<span class=\"_ _0\"></span>adas <span class=\"_ _1c\"> </span>inst<span class=\"_ _0\"></span>alaciones <span class=\"_ _1c\"> </span>tipo <span class=\"_ _1c\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>par\u00e1metros<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>retributivos <span class=\"_ _22\"> </span>de <span class=\"_ _1c\"> </span>in<span class=\"_ _0\"></span>stalaciones <span class=\"_ _1c\"> </span>de producci\u00f3n  de <span class=\"_ _4\"> </span>energ\u00eda  el\u00e9ctrica <span class=\"_ _4\"> </span>a  partir <span class=\"_ _4\"> </span>de  fuentes <span class=\"_ _4\"> </span>de  energ\u00eda <span class=\"_ _4\"> </span>renovab<span class=\"_ _0\"></span>les, <span class=\"_ _4\"> </span>cogen<span class=\"_ _0\"></span>eraci\u00f3n  y residuos. <span class=\"_ _1a\"> </span>Esta <span class=\"_ _12\"> </span>O<span class=\"_ _0\"></span>rden <span class=\"_ _1a\"> </span>establece <span class=\"_ _1a\"> </span>los <span class=\"_ _1a\"> </span>par\u00e1met<span class=\"_ _0\"></span>ros <span class=\"_ _1a\"> </span>retributivos <span class=\"_ _1a\"> </span>correspon<span class=\"_ _0\"></span>dientes <span class=\"_ _12\"> </span>al <span class=\"_ _1a\"> </span>primer semestre del a\u00f1o 2016<span class=\"_ _0\"></span> para las instalaciones de<span class=\"_ _0\"></span> cogeneraci\u00f3n<span class=\"_ _3c\"> </span>.<span class=\"_ _16\"></span> La Ley 24/2013, de<span class=\"_ _0\"></span> 26 de diciembre plasm<span class=\"_ _0\"></span>ada en el Real De<span class=\"_ _0\"></span>creto 413/2014, de<span class=\"_ _0\"></span> 6 de junio, po<span class=\"_ _0\"></span>r el que <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>regula <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>actividad <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>producci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>energ\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l\u00e9ct<span class=\"_ _0\"></span>rica <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>partir <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>fuentes <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>ene<span class=\"_ _0\"></span>rg\u00eda renovables, <span class=\"_ _0\"></span>cog<span class=\"_ _0\"></span>eneraci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>residuos, <span class=\"_ _16\"></span>articula <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>bases <span class=\"_ _0\"></span>del <span class=\"_ _16\"></span>marco <span class=\"_ _0\"></span>retributiv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>permit<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>las instalaciones <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>producci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _4\"> </span>de  e<span class=\"_ _1\"></span>nerg\u00eda  el\u00e9ctrica <span class=\"_ _4\"> </span>adscritas  a <span class=\"_ _4\"> </span>este  r<span class=\"_ _1\"></span>\u00e9gimen  cubrir <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>costes<span class=\"_ _0\"></span> necesarios <span class=\"_ _4\"> </span>para <span class=\"_ _3\"> </span>comp<span class=\"_ _0\"></span>etir <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _4\"> </span>mercado <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>nivel <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>ig<span class=\"_ _0\"></span>ualdad <span class=\"_ _3\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>resto <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>t<span class=\"_ _0\"></span>ecnolog\u00edas <span class=\"_ _4\"> </span>y obtener <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>rentabilidad <span class=\"_ _3\"></span>razonable, <span class=\"_ _3\"></span>estableciendo <span class=\"_ _3\"> </span>un <span class=\"_ _3\"></span>r\u00e9gimen <span class=\"_ _3\"></span>retributivo <span class=\"_ _3\"></span>sobre <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ar\u00e1metros est\u00e1ndar <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>distintas <span class=\"_ _2\"></span>instalaciones <span class=\"_ _2\"></span>tip<span class=\"_ _0\"></span>o. <span class=\"_ _16\"></span>E<span class=\"_ _0\"></span>n <span class=\"_ _16\"></span>este <span class=\"_ _2\"></span>sentid<span class=\"_ _0\"></span>o, <span class=\"_ _16\"></span>tant<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>art\u00edc<span class=\"_ _0\"></span>ulo <span class=\"_ _16\"></span>14.<span class=\"_ _0\"></span>4 de <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>icha <span class=\"_ _16\"></span>Le<span class=\"_ _0\"></span>y, <span class=\"_ _16\"></span>como <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>art\u00edculo <span class=\"_ _2\"></span>20 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Real <span class=\"_ _2\"></span>Decreto, <span class=\"_ _2\"></span>establecen <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>sistema <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>actualizaci\u00f3n <span class=\"_ _2\"></span>de los <span class=\"_ _16\"></span>par\u00e1metros <span class=\"_ _2\"></span>retributivos <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>instalacion<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>tipo<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span>Para <span class=\"_ _16\"></span>aquellas <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>stalaciones <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>uyos <span class=\"_ _16\"></span>costes de <span class=\"_ _16\"></span>explotaci\u00f3n <span class=\"_ _2\"></span>dependen <span class=\"_ _2\"></span>esencialmente <span class=\"_ _2\"></span>del <span class=\"_ _16\"></span>precio <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>combustible, <span class=\"_ _16\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>Orden <span class=\"_ _2\"></span>IET/1345/2015,<span class=\"_ _0\"></span> de <span class=\"_ _16\"></span>2 <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>julio, <span class=\"_ _16\"></span>desarrolla <span class=\"_ _16\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>citados <span class=\"_ _16\"></span>art\u00edculos <span class=\"_ _16\"></span>e <span class=\"_ _16\"></span>introd<span class=\"_ _0\"></span>uce <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>metodolog\u00eda <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>actualizaci\u00f3n <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> la retribuci\u00f3n a la op<span class=\"_ _0\"></span>eraci\u00f3n, de aplicaci\u00f3n seme<span class=\"_ _0\"></span>stral.<span class=\"_ _0\"></span><span class=\"ff2\"> </span>En <span class=\"_ _17\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>mencionad<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>regulaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>se <span class=\"_ _15\"> </span>contempla<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>r<span class=\"_ _0\"></span>evisi\u00f3n <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>estimacion<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>precios<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>de mercado de prod<span class=\"_ _0\"></span>ucci\u00f3n pa<span class=\"_ _0\"></span>ra los tres prim<span class=\"_ _0\"></span>eros a\u00f1os <span class=\"_ _0\"></span>del periodo r<span class=\"_ _0\"></span>egulatorio correspon<span class=\"_ _0\"></span>dientes a los <span class=\"_ _3\"></span>ejercicios <span class=\"_ _3\"></span>2014, <span class=\"_ _2\"></span>2015 <span class=\"_ _3\"> </span>y <span class=\"_ _3\"></span>2016 <span class=\"_ _3\"></span>ajust\u00e1ndolas <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _3\"> </span>precios <span class=\"_ _3\"></span>reales <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>forma<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue seg\u00fan <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>art. <span class=\"_ _2\"></span>22<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Re<span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>Dec<span class=\"_ _0\"></span>reto <span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>13/2014 <span class=\"_ _3\"></span>relativo <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _3\"> </span>estimaci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>pr<span class=\"_ _0\"></span>ecio <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _3\"></span>y ajuste <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>desviacion<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>precio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el me<span class=\"_ _0\"></span>rcado, <span class=\"_ _0\"></span>ind<span class=\"_ _0\"></span>ica <span class=\"_ _0\"></span>en s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>apartado <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>precio medio <span class=\"_ _0\"></span>anual <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rcado <span class=\"_ _0\"></span>diario <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>intradia<span class=\"_ _0\"></span>rio <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>encuentre <span class=\"_ _0\"></span>fuer<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>e l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>l\u00edmites <span class=\"_ _0\"></span>marcados <span class=\"_ _16\"></span>por el reglamento, <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>enerar\u00e1, <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>c\u00f3mputo<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>anual, <span class=\"_ _16\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>saldo <span class=\"_ _16\"></span>posit<span class=\"_ _0\"></span>ivo <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>negativo, <span class=\"_ _16\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>denominar\u00e1 valor de aj<span class=\"_ _0\"></span>uste por<span class=\"_ _0\"></span> desviaciones <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el precio d<span class=\"_ _0\"></span>el me<span class=\"_ _0\"></span>rcado. As\u00ed, <span class=\"_ _0\"></span>el valor<span class=\"_ _0\"></span> de ajus<span class=\"_ _0\"></span>te por d<span class=\"_ _0\"></span>esviaci\u00f3n en el precio del mercado s<span class=\"_ _0\"></span>e calcular\u00e1 de forma an<span class=\"_ _0\"></span>ual.<span class=\"_ _0\"></span> En <span class=\"_ _2\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sentido<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>con <span class=\"_ _3\"></span>fecha <span class=\"_ _2\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>diciembre <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>2016<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>public\u00f3 <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>portal <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>Ministerio <span class=\"_ _3\"></span>de Energ\u00eda, <span class=\"_ _19\"> </span>Turismo <span class=\"_ _1c\"> </span>y <span class=\"_ _19\"> </span>Agen<span class=\"_ _0\"></span>da <span class=\"_ _19\"> </span>Digital <span class=\"_ _19\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>propuesta <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>Orden, <span class=\"_ _1c\"> </span>por <span class=\"_ _19\"> </span>la <span class=\"_ _1c\"> </span>que <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>a<span class=\"_ _0\"></span>ctualizan <span class=\"_ _19\"> </span>los<span class=\"_ _0\"></span> par\u00e1metros <span class=\"_ _3\"> </span>retrib<span class=\"_ _0\"></span>utivos <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>inst<span class=\"_ _0\"></span>alaciones <span class=\"_ _3\"> </span>tipo <span class=\"_ _4\"> </span>aplicables <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>determinad<span class=\"_ _0\"></span>as <span class=\"_ _3\"> </span>instalaciones <span class=\"_ _3\"> </span>de producci\u00f3n  de <span class=\"_ _4\"> </span>energ\u00eda  el\u00e9ctrica <span class=\"_ _4\"> </span>a  partir <span class=\"_ _4\"> </span>de  fuentes <span class=\"_ _4\"> </span>de  energ\u00eda <span class=\"_ _4\"> </span>renovab<span class=\"_ _0\"></span>les, <span class=\"_ _4\"> </span>cogen<span class=\"_ _0\"></span>eraci\u00f3n  y residuos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>aplicaci\u00f3n <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>semiperiodo <span class=\"_ _3\"></span>regulatorio <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>tiene <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>inicio <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>1 <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>enero <span class=\"_ _3\"></span>de <span class=\"_ _4\"> </span>2021<span class=\"lsd\">, </span>junto <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>su <span class=\"_ _2\"></span>memoria <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>imp<span class=\"_ _0\"></span>acto <span class=\"_ _16\"></span>no<span class=\"_ _0\"></span>rmativo, <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>efecto<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>previs<span class=\"_ _0\"></span>tos <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>art\u00edculo 26.6 <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>ey <span class=\"_ _16\"></span>50/1997, <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>dici<span class=\"_ _0\"></span>embre, <span class=\"_ _16\"></span>donde, <span class=\"_ _16\"></span>entre <span class=\"_ _16\"></span>otros, <span class=\"_ _16\"></span>han <span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>publicados <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>importes del <span class=\"_ _4\"> </span>ajuste <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>desviaci\u00f3n <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>precio <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mercado <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>cada  a<span class=\"_ _1\"></span>\u00f1o <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>instalaci\u00f3n <span class=\"_ _4\"> </span>tipo. <span class=\"_ _4\"> </span>El <span class=\"_ _4\"> </span>22 <span class=\"_ _4\"> </span>de febrero de <span class=\"ls7\">202<span class=\"_ _0\"></span></span>1, se public\u00f3 el Real D<span class=\"_ _0\"></span>ecreto definitivo que no incluy<span class=\"_ _0\"></span>e modificacion<span class=\"_ _0\"></span>es.<span class=\"_ _0\"></span> El Re<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l De<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>o-le<span class=\"_ _8\"></span>y 15/2<span class=\"_ _1\"></span>01<span class=\"_ _1\"></span>8,<span class=\"_ _1\"></span> de 5 de<span class=\"_ _1\"></span> oct<span class=\"_ _1\"></span>ubr<span class=\"_ _8\"></span>e, de m<span class=\"_ _1\"></span>edi<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> ur<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>s pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> la tr<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>g\u00e9<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>a y<span class=\"_ _1\"></span> la <span class=\"_ _3\"> </span>pro<span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>cons<span class=\"_ _8\"></span>umido<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s,<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>exen<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>Impu<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>so<span class=\"_ _8\"></span>bre <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>Valo<span class=\"_ _1\"></span>r <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la Pr<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>Ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00eda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>El\u00e9<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>(en <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>ant<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>\u201cI<span class=\"_ _1\"></span>VP<span class=\"_ _1\"></span>EE<span class=\"_ _1\"></span>\u201d) <span class=\"_ _16\"></span>por<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>6 <span class=\"_ _16\"></span>me<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s, <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>part<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>1 <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>octu<span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>de<span class=\"_ _8\"></span> 202<span class=\"ls0\">1,<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>y <span class=\"_ _1a\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _1a\"> </span>exe<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1a\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _12\"> </span>Imp<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>sobre<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Hidro<span class=\"_ _8\"></span>car<span class=\"_ _1\"></span>bur<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _1a\"> </span>pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>los <span class=\"_ _12\"> </span>produ<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>os <span class=\"_ _12\"> </span>ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00e9t<span class=\"_ _1\"></span>ico<span class=\"_ _8\"></span>s </span>des<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>dos <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> de<span class=\"_ _8\"></span> elec<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>d e<span class=\"_ _1\"></span>n ce<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s e<span class=\"_ _1\"></span>l\u00e9<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> o a<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> pr<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ida<span class=\"_ _8\"></span>d o <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>oge<span class=\"_ _1\"></span>ner<span class=\"_ _8\"></span>aci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ca<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>combi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>adel<span class=\"_ _1\"></span>ant<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>\u201cC\u00e9n<span class=\"_ _1\"></span>tim<span class=\"_ _8\"></span>o Ver<span class=\"_ _8\"></span>de\u201d) de<span class=\"_ _1\"></span> mane<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>a inde<span class=\"_ _1\"></span>fi<span class=\"_ _8\"></span>nida<span class=\"_ _1\"></span>, a par<span class=\"_ _1\"></span>tir<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> 1 de oc<span class=\"_ _1\"></span>tub<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e de <span class=\"ff3 ls1\">202<span class=\"ls0\">1. Este<span class=\"_ _1\"></span> gra<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n fu<span class=\"_ _1\"></span>e pen<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> para<span class=\"_ _1\"></span> </span></span>des<span class=\"_ _1\"></span>inc<span class=\"_ _1\"></span>en<span class=\"_ _8\"></span>tivar<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _16\"></span>us<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>fu<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ene<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>lig<span class=\"_ _1\"></span>ada<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>h<span class=\"_ _1\"></span>idr<span class=\"_ _1\"></span>oca<span class=\"_ _8\"></span>rbur<span class=\"_ _1\"></span>os,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>pe<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>prov<span class=\"_ _1\"></span>oca<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ef<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> de <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>nca<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>cer <span class=\"_ _0\"></span>los <span class=\"_ _16\"></span>pre<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>os <span class=\"_ _16\"></span>de<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>d <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>may<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ta <span class=\"_ _0\"></span>cuan<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>tecno<span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>omo<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>l gas<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>ij<span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>io<span class=\"_ _3c\"> </span>El <span class=\"_ _17\"> </span>IVP<span class=\"_ _1\"></span>EE <span class=\"_ _17\"> </span>fue<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>cr<span class=\"_ _1\"></span>ead<span class=\"_ _1\"></span>o <span class=\"_ _15\"> </span>por<span class=\"_ _8\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>Le<span class=\"_ _1\"></span>y <span class=\"_ _15\"> </span>15<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>, <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>27 <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>dicie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>, <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>Me<span class=\"_ _1\"></span>did<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Fis<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>par<span class=\"_ _8\"></span>a <span class=\"_ _15\"> </span>la sos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>dad ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00e9t<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>, que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>lo conf<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>r\u00f3<span class=\"_ _1\"></span>, al menos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>nom<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>l o <span class=\"_ _0\"></span>form<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte<span class=\"_ _8\"></span>, <span class=\"_ _0\"></span>como un <span class=\"_ _0\"></span>impue<span class=\"_ _8\"></span>sto<span class=\"_ _1\"></span> dir<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>to <span class=\"_ _16\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ten<span class=\"_ _1\"></span>\u00eda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>obje<span class=\"_ _8\"></span>to <span class=\"_ _16\"></span>\u201cla <span class=\"_ _16\"></span>in<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>liz<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>cost<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>medi<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>der<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> pro<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ene<span class=\"_ _1\"></span>rg\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>el\u00e9<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>\u201d. <span class=\"_ _16\"></span>El<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ref<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>RD <span class=\"_ _16\"></span>15/<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>18<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>intr<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>ta<span class=\"_ _1\"></span>mbi<span class=\"_ _1\"></span>en <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>ex<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>l imp<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>dr<span class=\"_ _1\"></span>oca<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sac<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>var<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>noc<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _1\"></span>\"c<span class=\"_ _1\"></span>\u00e9n<span class=\"_ _1\"></span>tim<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rd<span class=\"_ _1\"></span>e\"<span class=\"_ _1\"></span>. El <span class=\"_ _15\"> </span>24<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>fe<span class=\"_ _1\"></span>bre<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>20<span class=\"_ _1\"></span>20 <span class=\"_ _15\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>publi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>Or<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>TED/1<span class=\"_ _1\"></span>71<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>0 <span class=\"_ _15\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>lo<span class=\"_ _1\"></span>s par<span class=\"_ _1\"></span>\u00e1<span class=\"_ _1\"></span>met<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>las  insta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>es  tipo<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>apl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>a  dete<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s  de pro<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>ene<span class=\"_ _1\"></span>rg\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _19\"> </span>el\u00e9<span class=\"_ _1\"></span>ctr<span class=\"_ _8\"></span>ica <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>part<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>de <span class=\"_ _1c\"> </span>fu<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tes <span class=\"_ _19\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00eda<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>nov<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, <span class=\"_ _19\"> </span>co<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>y re<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>duo<span class=\"_ _1\"></span>s, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>efe<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>apli<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>per<span class=\"_ _1\"></span>iod<span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>re<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ato<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>inic<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>1 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>ene<span class=\"_ _1\"></span>ro <span class=\"_ _2\"></span>de 2020<span class=\"_ _3c\"> </span>.<span class=\"ls0\"> </span>As\u00ed<span class=\"_ _1\"></span>mis<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>o, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>17 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>jul<span class=\"_ _1\"></span>io <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _1\"></span>0 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>publ<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Orde<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>TED/<span class=\"_ _1\"></span>66<span class=\"_ _1\"></span>8/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>0,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>los<span class=\"_ _1\"></span> par<span class=\"_ _1\"></span>\u00e1<span class=\"_ _1\"></span>met<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>os <span class=\"_ _16\"></span>par<span class=\"_ _8\"></span>a <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>peri<span class=\"_ _1\"></span>odo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>do <span class=\"_ _2\"></span>en<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>oc<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>201<span class=\"_ _1\"></span>8 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>30<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de ju<span class=\"_ _1\"></span>nio de<span class=\"_ _1\"></span> 20<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span> como<span class=\"_ _1\"></span> cons<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ue<span class=\"_ _8\"></span>ncia de<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>la dis<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n ad<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span> octa<span class=\"_ _8\"></span>va del<span class=\"_ _1\"></span> Rea<span class=\"_ _8\"></span>l Decre<span class=\"_ _1\"></span>to-le<span class=\"_ _1\"></span>y 15<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>018<span class=\"_ _1\"></span>, de <span class=\"_ _12\"> </span>5 <span class=\"_ _12\"> </span>de <span class=\"_ _22\"> </span>octu<span class=\"_ _1\"></span>bre<span class=\"_ _1\"></span>, <span class=\"_ _12\"> </span>y <span class=\"_ _22\"> </span>por <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>se <span class=\"_ _12\"> </span>re<span class=\"_ _1\"></span>vis<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n <span class=\"_ _12\"> </span>los <span class=\"_ _22\"> </span>valor<span class=\"_ _8\"></span>es <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>oper<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _8\"></span>n cor<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>die<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pri<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>tur<span class=\"_ _8\"></span>al de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>a\u00f1<span class=\"_ _1\"></span>o 2<span class=\"_ _1\"></span>01<span class=\"_ _1\"></span>9.<span class=\"_ _3c\"> </span>El <span class=\"_ _1\"></span>09<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>jul<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Mi<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>ra<span class=\"_ _8\"></span> la <span class=\"_ _1\"></span>Tr<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Eco<span class=\"_ _1\"></span>l\u00f3<span class=\"_ _1\"></span>gic<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>eto<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>ocr\u00e1<span class=\"_ _8\"></span>tico <span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>\u00fabl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a por<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>lado<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Propu<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Or<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>adop<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>med<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acom<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>\u00f1am<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>las<span class=\"_ _1\"></span> ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>cu<span class=\"_ _1\"></span>yo<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>oste<span class=\"_ _8\"></span>s <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>xpl<span class=\"_ _1\"></span>ota<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>ese<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>lme<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>com<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>sti<span class=\"_ _8\"></span>ble<span class=\"_ _1\"></span> dur<span class=\"_ _8\"></span>ante <span class=\"_ _4\"> </span>el<span class=\"_ _1\"></span>  pe<span class=\"_ _8\"></span>riod<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>vi<span class=\"_ _1\"></span>ge<span class=\"_ _8\"></span>ncia <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>esta<span class=\"_ _8\"></span>do <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ala<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>  de<span class=\"_ _8\"></span>bido <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span>  s<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>tua<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span>  c<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>san<span class=\"_ _1\"></span>ita<span class=\"_ _8\"></span>ria<span class=\"_ _1\"></span> oca<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ona<span class=\"_ _8\"></span>da <span class=\"_ _4\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>id-1<span class=\"_ _8\"></span>9. <span class=\"_ _4\"> </span>Y <span class=\"_ _4\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>otr<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>un<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>Or<span class=\"_ _8\"></span>den <span class=\"_ _4\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>va<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n a la ope<span class=\"_ _8\"></span>raci<span class=\"_ _1\"></span>\u00f3n c<span class=\"_ _1\"></span>orr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>spon<span class=\"_ _8\"></span>diente<span class=\"_ _8\"></span>s <span class=\"_ _0\"></span>al se<span class=\"_ _8\"></span>gund<span class=\"_ _1\"></span>o sem<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> natu<span class=\"_ _1\"></span>ra<span class=\"_ _8\"></span>l <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span> a\u00f1o 20<span class=\"_ _1\"></span>19<span class=\"_ _1\"></span>, apli<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _8\"></span> a <span class=\"_ _2\"></span>det<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>nad<span class=\"_ _1\"></span>as <span class=\"_ _16\"></span>ins<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>produ<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>ene<span class=\"_ _1\"></span>rg\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span>\u00e9c<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>tir<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>fu<span class=\"_ _8\"></span>entes<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ene<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>g\u00ed<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>nov<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ner<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n y<span class=\"_ _8\"></span> re<span class=\"_ _1\"></span>sid<span class=\"_ _1\"></span>uo<span class=\"_ _1\"></span>s. El <span class=\"_ _0\"></span>14 <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span>pti<span class=\"_ _1\"></span>emb<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>2021<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>publi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>Res<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>RDC/D<span class=\"_ _1\"></span>E/0<span class=\"_ _1\"></span>09<span class=\"_ _1\"></span>/21<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>por<span class=\"_ _8\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la me<span class=\"_ _1\"></span>tod<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>og\u00ed<span class=\"_ _1\"></span>a  d<span class=\"_ _1\"></span>e  c<span class=\"_ _1\"></span>\u00e1<span class=\"_ _1\"></span>lcu<span class=\"_ _1\"></span>lo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la  l<span class=\"_ _1\"></span>iqu<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3<span class=\"_ _1\"></span>n  pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>  la<span class=\"_ _8\"></span>s  inst<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span>  su<span class=\"_ _8\"></span>jeta<span class=\"_ _1\"></span>s  a<span class=\"_ _1\"></span>  r<span class=\"_ _1\"></span>\u00e9gi<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>  r<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>vo<span class=\"_ _8\"></span> es<span class=\"_ _1\"></span>pec<span class=\"_ _1\"></span>\u00edf<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>o en r<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n c<span class=\"_ _1\"></span>on l<span class=\"_ _1\"></span>a e<span class=\"_ _1\"></span>xen<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n de<span class=\"_ _1\"></span>l IVP<span class=\"_ _1\"></span>EE p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>a el pr<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> se<span class=\"_ _1\"></span>mes<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e de <span class=\"ls1\">202</span>1, es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>ida<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>por<span class=\"_ _8\"></span> el <span class=\"_ _8\"></span>Real<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>to-<span class=\"_ _1\"></span>Le<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>17<span class=\"_ _1\"></span>/<span class=\"ls1\">2022</span>. <span class=\"_ _1\"></span>Est<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> h<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>xte<span class=\"_ _1\"></span>ndi\u00f3<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>el s<span class=\"_ _1\"></span>egu<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>est<span class=\"_ _8\"></span>re <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span><span class=\"ls1\">202<span class=\"ls0\">1. </span></span>El <span class=\"_ _4\"> </span>23<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>di<span class=\"_ _1\"></span>cie<span class=\"_ _8\"></span>mbre<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>202<span class=\"_ _1\"></span>1 <span class=\"_ _4\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>pub<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>Pr<span class=\"_ _1\"></span>opu<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Or<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>que<span class=\"_ _8\"></span>  se<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>esta<span class=\"_ _1\"></span>ble<span class=\"_ _8\"></span>cen <span class=\"_ _4\"> </span>nu<span class=\"_ _1\"></span>ev<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s ti<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span> par<span class=\"_ _1\"></span>a e<span class=\"_ _1\"></span>l ma<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>nim<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>o de<span class=\"_ _1\"></span> los<span class=\"_ _1\"></span> par<span class=\"_ _1\"></span>\u00e1m<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ros<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> est<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span> med<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> ord<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>TED<span class=\"_ _1\"></span>/1<span class=\"_ _1\"></span>71<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>y <span class=\"_ _2\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>valo<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>retr<span class=\"_ _1\"></span>ibu<span class=\"_ _8\"></span>ci\u00f3n <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _16\"></span>cor<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>spo<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>do se<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e <span class=\"_ _22\"> </span>nat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>al <span class=\"_ _22\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>a\u00f1o <span class=\"_ _22\"> </span>202<span class=\"_ _1\"></span>0 <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>al <span class=\"_ _22\"> </span>pri<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>r <span class=\"_ _22\"> </span>sem<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tre<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>natu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>l <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>a\u00f1<span class=\"_ _1\"></span>o <span class=\"_ _12\"> </span>20<span class=\"_ _1\"></span>21<span class=\"_ _1\"></span>, <span class=\"_ _22\"> </span>apli<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>a det<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>nad<span class=\"_ _1\"></span>as <span class=\"_ _3\"> </span>ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _8\"></span>  p<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>l\u00e9c<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>pa<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>r <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>fu<span class=\"_ _8\"></span>ente<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _8\"></span>  e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00eda<span class=\"_ _8\"></span> re<span class=\"_ _1\"></span>nov<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, coge<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n y res<span class=\"_ _1\"></span>idu<span class=\"_ _1\"></span>os.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Est<span class=\"_ _1\"></span>a Pro<span class=\"_ _1\"></span>pue<span class=\"_ _8\"></span>sta de <span class=\"_ _0\"></span>Or<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>el valo<span class=\"_ _8\"></span>r <span class=\"_ _0\"></span>de la Ro <span class=\"_ _0\"></span>par<span class=\"_ _1\"></span>a el se<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>el pr<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tre<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"ls1\">202</span>1.<span class=\"_ _1\"></span> El a\u00f1o<span class=\"_ _1\"></span> <span class=\"ls1\">202</span>2 <span class=\"_ _0\"></span>ha<span class=\"_ _1\"></span> esta<span class=\"_ _1\"></span>do ma<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>do por<span class=\"_ _1\"></span> la ado<span class=\"_ _1\"></span>pc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n de me<span class=\"_ _1\"></span>dida<span class=\"_ _1\"></span>s par<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> trat<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> de limi<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> el impa<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span> de la es<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>lad<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>los m<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span> e<span class=\"_ _8\"></span>nerg<span class=\"_ _1\"></span>\u00e9ti<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>s c<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n m<span class=\"_ _1\"></span>ot<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>gue<span class=\"_ _8\"></span>rra <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>cra<span class=\"_ _1\"></span>nia<span class=\"_ _1\"></span>. El <span class=\"_ _1\"></span>Re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>to-<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>6/<span class=\"ls1\">202</span>2<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>pu<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>9 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>M<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>zo <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"ls1\">202</span>2<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>intr<span class=\"_ _8\"></span>oduce<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> me<span class=\"_ _8\"></span>didas<span class=\"_ _1\"></span>: -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Se<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>subdi<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ide<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>al semi<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>do regu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tre<span class=\"_ _8\"></span>s <span class=\"_ _0\"></span>a\u00f1os,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>20<span class=\"_ _1\"></span>20-<span class=\"ls1\">202</span>2<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>en dos <span class=\"_ _0\"></span>per<span class=\"_ _1\"></span>iod<span class=\"_ _8\"></span>os, </span></span>2020<span class=\"ls0\">-</span>202<span class=\"ls0\">1<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ls31\">y <span class=\"_ _0\"></span><span class=\"ls1\">202</span></span>2; <span class=\"_ _0\"></span>y se esta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> que de form<span class=\"_ _1\"></span>a extr<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>dina<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ia la<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span> a\u00f1o <span class=\"_ _0\"></span><span class=\"ls1\">202</span>2 </span>se<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>act<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>liz<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>\u00e1 <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>mpl<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>hi<span class=\"_ _1\"></span>p\u00f3<span class=\"_ _1\"></span>tes<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>va<span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>par<span class=\"_ _1\"></span>\u00e1m<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>vi<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>h<span class=\"_ _1\"></span>ast<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>hor<span class=\"_ _1\"></span>a,<span class=\"_ _1\"></span> sa<span class=\"_ _1\"></span>lvo <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>esti<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _8\"></span>n  de<span class=\"_ _1\"></span>  i<span class=\"_ _8\"></span>ngre<span class=\"_ _8\"></span>sos <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>ve<span class=\"_ _1\"></span>nta<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span>  e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>rg\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span>, <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>pre<span class=\"_ _8\"></span>cio <span class=\"_ _4\"> </span>del<span class=\"_ _1\"></span> com<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> pr<span class=\"_ _8\"></span>ecio<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> l<span class=\"_ _8\"></span>os de<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>chos <span class=\"_ _8\"></span>de e<span class=\"_ _1\"></span>mis<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>CO<span class=\"fs7\">2<span class=\"_ _1\"></span><span class=\"fs5\">. </span></span>-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Se<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>pru<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ba <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>red<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>car<span class=\"_ _1\"></span>gos<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>l\u00e9<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>todos <span class=\"_ _3\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>mid<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>los </span></span>pea<span class=\"_ _1\"></span>je<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>dis<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rib<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l\u00e9<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>oi<span class=\"_ _1\"></span>nte<span class=\"_ _8\"></span>nsiva<span class=\"_ _1\"></span>. -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Se<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>orr<span class=\"_ _8\"></span>oga <span class=\"_ _16\"></span>has<span class=\"_ _1\"></span>ta <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/22<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>sus<span class=\"_ _1\"></span>pen<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _16\"></span>tem<span class=\"_ _1\"></span>por<span class=\"_ _8\"></span>al <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>Imp<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>sobr<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la </span></span>pro<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span> el\u00e9c<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ica<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>(IVPE<span class=\"_ _8\"></span>E, <span class=\"_ _0\"></span>7%<span class=\"_ _1\"></span>) y <span class=\"_ _0\"></span>la red<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n al 0,5<span class=\"_ _1\"></span>% del tip<span class=\"_ _1\"></span>o impo<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>tiv<span class=\"_ _8\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l Imp<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>l s<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Ele<span class=\"_ _1\"></span>ctr<span class=\"_ _8\"></span>icid<span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>(I<span class=\"_ _1\"></span>EE)<span class=\"_ _8\"></span>. -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff8\">Se<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>pru<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ban<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>yu<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ire<span class=\"_ _8\"></span>ctas <span class=\"_ _8\"></span>de 1<span class=\"_ _1\"></span>25<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>\u20ac a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>ust<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>nsi<span class=\"_ _8\"></span>va e<span class=\"_ _1\"></span>n <span class=\"ff3\">g<span class=\"_ _1\"></span>as.<span class=\"_ _8\"></span> </span></span></span>-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Se<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>pru<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ban<span class=\"_ _1\"></span> me<span class=\"_ _8\"></span>didas <span class=\"_ _8\"></span>temp<span class=\"_ _8\"></span>oral<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>xib<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>iza<span class=\"_ _8\"></span>ci\u00f3n<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>ato<span class=\"_ _8\"></span>s de<span class=\"_ _1\"></span> ga<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> </span></span>En <span class=\"_ _16\"></span>13 <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>Ma<span class=\"_ _1\"></span>yo <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span><span class=\"ls1\">202</span>2 <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>publi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>Real<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Dec<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>to-l<span class=\"_ _1\"></span>ey<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>10/<span class=\"ls1\">202</span>2 <span class=\"_ _16\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>intr<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>meca<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>smo<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de aj<span class=\"_ _1\"></span>ust<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>que,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>con <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>obje<span class=\"_ _1\"></span>tiv<span class=\"_ _8\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>reba<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pre<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>del <span class=\"_ _2\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>may<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>dad<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>limi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span> pre<span class=\"_ _8\"></span>cio del ga<span class=\"_ _1\"></span>s na<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>l de aqu<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>s ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>cio<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s que<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>util<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n este<span class=\"_ _1\"></span> com<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ble<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>en la<span class=\"_ _1\"></span> prod<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n de<span class=\"_ _8\"></span> ele<span class=\"_ _8\"></span>ctri<span class=\"_ _1\"></span>cid<span class=\"_ _1\"></span>ad.<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>La<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>ins<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>cog<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>mec<span class=\"_ _1\"></span>ani<span class=\"_ _1\"></span>smo<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>pe<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ibe<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>ngr<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>mpe<span class=\"_ _1\"></span>nsa<span class=\"_ _8\"></span> dic<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>limi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n del prec<span class=\"_ _1\"></span>io de <span class=\"_ _0\"></span>gas.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Este<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>mec<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>aju<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aplic<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ce<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>ale<span class=\"_ _1\"></span>s de <span class=\"_ _0\"></span>cic<span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span> com<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>nad<span class=\"_ _8\"></span>o <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>gas<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>nat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>car<span class=\"_ _1\"></span>b\u00f3n,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>si<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>emb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>go que<span class=\"_ _1\"></span>dan<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>exc<span class=\"_ _1\"></span>lui<span class=\"_ _8\"></span>das <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>mis<span class=\"_ _1\"></span>mo la<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>cog<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>ra<span class=\"_ _8\"></span>cione<span class=\"_ _8\"></span>s de <span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>nat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> qu<span class=\"_ _8\"></span>e cu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>n c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e9gi<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vo.<span class=\"_ _1\"></span> Uno<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>me<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>m\u00e1<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>tar<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>el<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>2<span class=\"_ _1\"></span>0 <span class=\"_ _3\"></span>Se<span class=\"_ _1\"></span>pt<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mbr<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>de<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span><span class=\"ls1\">202</span>2,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>pu<span class=\"_ _1\"></span>bli<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>el <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>De<span class=\"_ _1\"></span>cr<span class=\"_ _8\"></span>eto-<span class=\"_ _1\"></span>ley<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>17<span class=\"_ _1\"></span>/<span class=\"ls1\">202</span>2 <span class=\"_ _3\"></span>qu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> per<span class=\"_ _8\"></span>mite <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>og<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ga<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>n<span class=\"_ _1\"></span>atu<span class=\"_ _1\"></span>ra<span class=\"_ _8\"></span>l  a<span class=\"_ _1\"></span>dhe<span class=\"_ _8\"></span>rirs<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>mec<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>aj<span class=\"_ _1\"></span>ust<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>so<span class=\"_ _8\"></span>lici<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>la<span class=\"_ _8\"></span> re<span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>\u00e9g<span class=\"_ _1\"></span>ime<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>o e<span class=\"_ _8\"></span>spec<span class=\"_ _1\"></span>\u00edf<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> Por<span class=\"_ _1\"></span>  o<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>a  p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>  se<span class=\"_ _1\"></span>  pu<span class=\"_ _8\"></span>blica<span class=\"_ _8\"></span>n  lo<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>valo<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la  r<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _4\"> </span>a  l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n,<span class=\"_ _1\"></span>  qu<span class=\"_ _8\"></span>e  per<span class=\"_ _8\"></span>mane<span class=\"_ _1\"></span>c\u00eda<span class=\"_ _1\"></span>n  s<span class=\"_ _1\"></span>i<span class=\"_ _8\"></span>n ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>des<span class=\"_ _8\"></span>de e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>pri<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>0: -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">El <span class=\"_ _0\"></span>21<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Oct<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ls1\">202</span>2 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pu<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>a la <span class=\"_ _0\"></span>Ord<span class=\"_ _1\"></span>en TED/<span class=\"_ _1\"></span>98<span class=\"_ _1\"></span>9/<span class=\"ls1\">202</span>2 por <span class=\"_ _0\"></span>la que se <span class=\"_ _0\"></span>est<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>los<span class=\"_ _1\"></span> </span></span>val<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>opera<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>seme<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>202<span class=\"_ _1\"></span>0 <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>pr<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>de 202<span class=\"ls0\">1.<span class=\"_ _1\"></span> </span>-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">El <span class=\"_ _0\"></span>22<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Oct<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ls1\">202</span>2 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pu<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>a la <span class=\"_ _0\"></span>Ord<span class=\"_ _1\"></span>en TED/<span class=\"_ _1\"></span>99<span class=\"_ _1\"></span>5/<span class=\"ls1\">202</span>2 por <span class=\"_ _0\"></span>la que se <span class=\"_ _0\"></span>est<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>los<span class=\"_ _1\"></span> </span></span>val<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>egu<span class=\"_ _8\"></span>ndo <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"ls1\">202</span>1<span class=\"_ _1\"></span>. -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">El <span class=\"_ _0\"></span>14 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Dic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span><span class=\"ls1\">202</span>2 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pub<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Or<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>TED<span class=\"_ _1\"></span>/1<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span>2/<span class=\"ls1\">202</span>2<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>esta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _8\"></span>n </span></span>los<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>retr<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>oper<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a\u00f1o <span class=\"_ _16\"></span><span class=\"ls1\">202</span>2, <span class=\"_ _0\"></span>inco<span class=\"_ _1\"></span>rpo<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>actu<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>r\u00e1<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> e<span class=\"_ _8\"></span>l RD<span class=\"_ _1\"></span>L <span class=\"_ _1\"></span>6/2<span class=\"_ _1\"></span>2 <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>tes<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>cio<span class=\"_ _1\"></span>nad<span class=\"_ _8\"></span>o. -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">El <span class=\"_ _0\"></span>28 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Dic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span><span class=\"ls1\">202</span>2 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pub<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Or<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>TED<span class=\"_ _1\"></span>/1<span class=\"_ _1\"></span>29<span class=\"_ _1\"></span>5/<span class=\"ls1\">202</span>2<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>esta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _8\"></span>n </span></span>los<span class=\"_ _1\"></span> va<span class=\"_ _8\"></span>lore<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _8\"></span>n a <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>n e<span class=\"_ _8\"></span>l se<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> se<span class=\"_ _8\"></span>mes<span class=\"_ _1\"></span>tre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span><span class=\"ls1\">202<span class=\"ls0\">2. </span></span>Fin<span class=\"_ _1\"></span>alm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>, el 29<span class=\"_ _1\"></span> de Dic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span><span class=\"ls1\">202</span>2 se<span class=\"_ _1\"></span> abre<span class=\"_ _1\"></span> a consu<span class=\"_ _1\"></span>lta<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>p\u00fab<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> una pr<span class=\"_ _1\"></span>opu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span> de Orde<span class=\"_ _1\"></span>n por<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> que<span class=\"_ _8\"></span> se <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>iza<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>r\u00e1<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>tribu<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vos<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>emi<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>odo<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>lat<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23-<span class=\"_ _1\"></span><span class=\"ls1\">2025.<span class=\"ls0\"> </span></span>La<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>me<span class=\"_ _1\"></span>dida<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span>dop<span class=\"_ _1\"></span>tad<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>ha<span class=\"_ _1\"></span>cer<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>fr<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ene<span class=\"_ _1\"></span>rg\u00e9<span class=\"_ _8\"></span>tica <span class=\"_ _0\"></span>deri<span class=\"_ _1\"></span>vad<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>pr<span class=\"_ _1\"></span>inc<span class=\"_ _1\"></span>ipa<span class=\"_ _8\"></span>lment<span class=\"_ _8\"></span>e de la gue<span class=\"_ _1\"></span>rra<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de Ucra<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>a se <span class=\"_ _0\"></span>han pror<span class=\"_ _8\"></span>rogad<span class=\"_ _1\"></span>o en <span class=\"_ _0\"></span>gr<span class=\"_ _1\"></span>an medi<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>te 202<span class=\"_ _1\"></span>3.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>As\u00ed<span class=\"_ _1\"></span>, el <span class=\"_ _0\"></span>Re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Dec<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>o-ley<span class=\"_ _1\"></span> 20<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>pu<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>8 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ici<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>bre<span class=\"_ _8\"></span> de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>apr<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>\u00f3 <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>: -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Ext<span class=\"_ _1\"></span>ens<span class=\"_ _8\"></span>i\u00f3n <span class=\"_ _2\"></span>ha<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>31/<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>3 <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>me<span class=\"_ _1\"></span>dida<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>fisc<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ant<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>apro<span class=\"_ _1\"></span>bad<span class=\"_ _1\"></span>as:<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> </span></span>0,<span class=\"_ _1\"></span>5%<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ti<span class=\"_ _1\"></span>po <span class=\"_ _2\"></span>im<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>sit<span class=\"_ _8\"></span>ivo <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>Imp<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Es<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>al <span class=\"_ _16\"></span>sobr<span class=\"_ _8\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Elec<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ici<span class=\"_ _8\"></span>dad <span class=\"_ _2\"></span>(I<span class=\"_ _1\"></span>EE)<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>a<span class=\"_ _8\"></span>plic<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> 5%<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> IV<span class=\"_ _1\"></span>A e<span class=\"_ _1\"></span>n l<span class=\"_ _1\"></span>a f<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>as,<span class=\"_ _1\"></span> su<span class=\"_ _8\"></span>spen<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>ora<span class=\"_ _8\"></span>l del<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>pu<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>to s<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>bre<span class=\"_ _8\"></span> el <span class=\"_ _8\"></span>Valor<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Pr<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>rg\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>El\u00e9<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> (<span class=\"_ _1\"></span>IVP<span class=\"_ _1\"></span>EE<span class=\"_ _1\"></span>).<span class=\"_ _1\"></span> -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Re<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n a <span class=\"_ _0\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>80%<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de los pea<span class=\"_ _1\"></span>jes<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ac<span class=\"_ _1\"></span>ces<span class=\"_ _1\"></span>o a <span class=\"_ _0\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>rede<span class=\"_ _1\"></span>s de <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>y distr<span class=\"_ _1\"></span>ibu<span class=\"_ _8\"></span>ci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a los<span class=\"_ _1\"></span> </span></span>con<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>dor<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>oi<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>os,<span class=\"_ _1\"></span> h<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>0/0<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>/23<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Ma<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>nim<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>o <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>med<span class=\"_ _8\"></span>idas<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>te<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>fle<span class=\"_ _1\"></span>xi<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>co<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>os <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>ga<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>hast<span class=\"_ _1\"></span>a </span></span>31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/23<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>tan<span class=\"_ _8\"></span>do re<span class=\"_ _8\"></span>aliza<span class=\"_ _8\"></span>r va<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>mbi<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>dad<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>. -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Ade<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>s, <span class=\"_ _0\"></span>ampa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>por<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>mar<span class=\"_ _8\"></span>co <span class=\"_ _16\"></span>tem<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>ayu<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Est<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>Comi<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>Eur<span class=\"_ _1\"></span>ope<span class=\"_ _1\"></span>a,<span class=\"_ _8\"></span> </span></span>es<span class=\"_ _1\"></span>te  rea<span class=\"_ _1\"></span>l <span class=\"_ _17\"> </span>de<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>eto<span class=\"_ _1\"></span>-le<span class=\"_ _1\"></span>y  anun<span class=\"_ _1\"></span>cia<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>una<span class=\"_ _8\"></span> <span class=\"_ _15\"> </span>nue<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>l\u00edne<span class=\"_ _1\"></span>a  de  ayu<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>con<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>mid<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>de  gas  de dive<span class=\"_ _8\"></span>rsos <span class=\"_ _8\"></span>sect<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ale<span class=\"_ _8\"></span>s. En <span class=\"_ _4\"> </span>2<span class=\"_ _1\"></span>9 <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>ma<span class=\"_ _1\"></span>rz<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>publi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>Re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>De<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>eto-l<span class=\"_ _1\"></span>ey<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>3/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3 <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>ampl\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>h<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/23<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la<span class=\"_ _8\"></span> apl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>meca<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>aju<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>produ<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>redu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>prec<span class=\"_ _1\"></span>io <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> ele<span class=\"_ _8\"></span>ctri<span class=\"_ _1\"></span>cid<span class=\"_ _1\"></span>ad <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>do <span class=\"_ _2\"></span>mayo<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>a,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>fue<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rod<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ido<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>D<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>to-le<span class=\"_ _1\"></span>y <span class=\"_ _3\"></span>1<span class=\"_ _1\"></span>0/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>2 <span class=\"_ _2\"></span>a me<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>202<span class=\"_ _1\"></span>2,<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>si <span class=\"_ _3\"> </span>bien <span class=\"_ _3\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>coge<span class=\"_ _8\"></span>nera<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>no <span class=\"_ _3\"> </span>pudi<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>ac<span class=\"_ _1\"></span>oge<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>mismo<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>has<span class=\"_ _1\"></span>ta <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>\u00fal<span class=\"_ _1\"></span>tim<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> tri<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>a\u00f1o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> Pos<span class=\"_ _1\"></span>ter<span class=\"_ _8\"></span>iorme<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>te,<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>n 29<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> ju<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>o de<span class=\"_ _1\"></span> 20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>e p<span class=\"_ _1\"></span>ubl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Re<span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>cre<span class=\"_ _1\"></span>to-<span class=\"_ _1\"></span>ley<span class=\"_ _1\"></span> 5/<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span> qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>oga<span class=\"_ _1\"></span> va<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> me<span class=\"_ _1\"></span>dida<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>an<span class=\"_ _8\"></span>teri<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>apr<span class=\"_ _1\"></span>oba<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>el<span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>red<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>cci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _16\"></span>80%<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>pe<span class=\"_ _1\"></span>aj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span>cce<span class=\"_ _8\"></span>so <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>los<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>dor<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>oi<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>ha<span class=\"_ _8\"></span>sta <span class=\"_ _1\"></span>31/<span class=\"_ _1\"></span>12<span class=\"_ _8\"></span>/23.<span class=\"_ _1\"></span> En re<span class=\"_ _8\"></span>laci<span class=\"_ _1\"></span>\u00f3n a<span class=\"_ _1\"></span> la l\u00ed<span class=\"_ _8\"></span>nea de<span class=\"_ _1\"></span> ay<span class=\"_ _1\"></span>uda<span class=\"_ _1\"></span>s de<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span>sum<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>dor<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> gas<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>vos<span class=\"_ _1\"></span>, a<span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>a po<span class=\"_ _1\"></span>r e<span class=\"_ _1\"></span>l Re<span class=\"_ _8\"></span>al De<span class=\"_ _1\"></span>cre<span class=\"_ _1\"></span>to-le<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> 20<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ante<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>me<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>10 <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>jul<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>2<span class=\"_ _1\"></span>023<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>public<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>Or<span class=\"_ _1\"></span>den<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>ICT<span class=\"_ _1\"></span>/7<span class=\"_ _1\"></span>44<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3 <span class=\"_ _16\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>re<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> las<span class=\"_ _1\"></span> bas<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> est<span class=\"_ _1\"></span>a su<span class=\"_ _1\"></span>bv<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>\u00f3n.<span class=\"_ _1\"></span> Co<span class=\"_ _1\"></span>n u<span class=\"_ _1\"></span>na d<span class=\"_ _1\"></span>ota<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>de 4<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>0 M\u20ac<span class=\"_ _1\"></span>, e<span class=\"_ _1\"></span>st\u00e1<span class=\"_ _1\"></span> dir<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span> a se<span class=\"_ _1\"></span>ct<span class=\"_ _8\"></span>ores<span class=\"_ _1\"></span> indu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> ele<span class=\"_ _8\"></span>vado  co<span class=\"_ _1\"></span>nsu<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>  de  gas<span class=\"_ _1\"></span>  natu<span class=\"_ _8\"></span>ral  con<span class=\"_ _1\"></span>  el  obj<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o  de<span class=\"_ _8\"></span> <span class=\"_ _17\"> </span>comp<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>  el  inc<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span>  de  los<span class=\"_ _1\"></span>  cos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>s deb<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>os <span class=\"_ _1c\"> </span>al <span class=\"_ _22\"> </span>fue<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _22\"> </span>au<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nto <span class=\"_ _22\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>prec<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>est<span class=\"_ _1\"></span>a <span class=\"_ _22\"> </span>mat<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>prim<span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>El <span class=\"_ _22\"> </span>per<span class=\"_ _1\"></span>iod<span class=\"_ _1\"></span>o <span class=\"_ _22\"> </span>sub<span class=\"_ _1\"></span>ven<span class=\"_ _1\"></span>cio<span class=\"_ _8\"></span>nabl<span class=\"_ _8\"></span>e com<span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>ebr<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ici<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> Por<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>otra<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>parte<span class=\"_ _8\"></span>, <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>spe<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>r\u00e9g<span class=\"_ _1\"></span>ime<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>re<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>tivo<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pla<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cogen<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>cab<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>dest<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>lo sig<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e:<span class=\"_ _8\"></span> -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">El <span class=\"_ _1\"></span>Re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>ecr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>o-l<span class=\"_ _1\"></span>ey<span class=\"_ _1\"></span> 5<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span> an<span class=\"_ _1\"></span>tes<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>e\u00f1<span class=\"_ _1\"></span>ala<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ios<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> </span></span>el\u00e9<span class=\"_ _8\"></span>ctri<span class=\"_ _1\"></span>co <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>mipe<span class=\"_ _8\"></span>riodo<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ula<span class=\"_ _1\"></span>tor<span class=\"_ _8\"></span>io 20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span>-2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>5,<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>s\u00ed <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> pr<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> el <span class=\"_ _17\"> </span>pri<span class=\"_ _1\"></span>mer<span class=\"_ _8\"></span> <span class=\"_ _19\"> </span>y <span class=\"_ _17\"> </span>segu<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>se<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _8\"></span>e <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>2023<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _17\"> </span>aque<span class=\"_ _1\"></span>lla<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>inst<span class=\"_ _1\"></span>ala<span class=\"_ _8\"></span>cion<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>cuy<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>co<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>de ex<span class=\"_ _1\"></span>plo<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _8\"></span>n dep<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n e<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>lme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l c<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> de<span class=\"_ _8\"></span>l co<span class=\"_ _1\"></span>mbu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>le.<span class=\"_ _1\"></span> -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">La<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>Orde<span class=\"_ _1\"></span>n <span class=\"_ _1c\"> </span>TED<span class=\"_ _1\"></span>/7<span class=\"_ _1\"></span>41<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>pub<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>da <span class=\"_ _19\"> </span>en <span class=\"_ _1c\"> </span>8 <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>ju<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>o <span class=\"_ _1c\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>2023<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>apr<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>par<span class=\"_ _8\"></span>\u00e1me<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>os </span></span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>  cor<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>spo<span class=\"_ _1\"></span>ndi<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>s  al<span class=\"_ _1\"></span>  semi<span class=\"_ _1\"></span>per<span class=\"_ _8\"></span>iodo  20<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>-2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>5,<span class=\"_ _1\"></span>  as\u00ed  co<span class=\"_ _1\"></span>mo  la<span class=\"_ _1\"></span>  retr<span class=\"_ _8\"></span>ibuci<span class=\"_ _1\"></span>\u00f3n  a  la<span class=\"_ _8\"></span> ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3.<span class=\"_ _1\"></span>  -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">En <span class=\"_ _3\"></span>30<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>juni<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>some<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>a <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>udi<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>p\u00fab<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>opues<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>Or<span class=\"_ _8\"></span>den <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>los<span class=\"_ _1\"></span> </span></span>val<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>die<span class=\"_ _8\"></span>ntes<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>eme<span class=\"_ _8\"></span>stre<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3. -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Fin<span class=\"_ _1\"></span>alm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>, en 22<span class=\"_ _1\"></span> de novi<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>mbr<span class=\"_ _1\"></span>e de<span class=\"_ _1\"></span> 2023<span class=\"_ _1\"></span> se some<span class=\"_ _8\"></span>te a audi<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> p\u00fab<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a una<span class=\"_ _1\"></span> prop<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ta de </span></span>Or<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>que<span class=\"_ _8\"></span> <span class=\"_ _17\"> </span>esta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>  una  nuev<span class=\"_ _1\"></span>a  meto<span class=\"_ _1\"></span>dolo<span class=\"_ _8\"></span>g\u00eda  de  actu<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n  de  la  ret<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>buc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n  a <span class=\"_ _17\"> </span>la ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>las insta<span class=\"_ _8\"></span>lac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>tip<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>cuy<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cost<span class=\"_ _1\"></span>es de <span class=\"_ _0\"></span>ex<span class=\"_ _1\"></span>pl<span class=\"_ _1\"></span>ota<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n depe<span class=\"_ _1\"></span>nda<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>pre<span class=\"_ _1\"></span>cio<span class=\"_ _8\"></span> <span class=\"_ _22\"> </span>del <span class=\"_ _19\"> </span>comb<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>ti<span class=\"_ _8\"></span>ble.<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>De <span class=\"_ _19\"> </span>acue<span class=\"_ _8\"></span>rdo <span class=\"_ _1c\"> </span>con <span class=\"_ _19\"> </span>esta<span class=\"_ _8\"></span> <span class=\"_ _22\"> </span>prop<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>la <span class=\"_ _1c\"> </span>actu<span class=\"_ _8\"></span>aliz<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _1c\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>la re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>plan<span class=\"_ _1\"></span>tas<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>coge<span class=\"_ _8\"></span>nera<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>efe<span class=\"_ _1\"></span>ct<span class=\"_ _8\"></span>uar<span class=\"_ _1\"></span>\u00eda <span class=\"_ _3\"> </span>tri<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ir\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _3\"> </span>la<span class=\"_ _1\"></span> ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _8\"></span>del p<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l\u00e9<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>o,<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>si\u00f3<span class=\"_ _1\"></span>n de <span class=\"_ _1\"></span><span class=\"ls33\">CO<span class=\"fs7 ls0\">2<span class=\"fs5\"> <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>sti<span class=\"_ _8\"></span>ble.<span class=\"_ _1\"></span> </span></span></span>3.5.<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Gesti<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>o c<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>m\u00e1t<span class=\"_ _8\"></span>ico.<span class=\"_ _1\"></span> </span></span>Ibe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pape<span class=\"_ _8\"></span>l <span class=\"_ _17\"> </span>es<span class=\"_ _1\"></span>,  des<span class=\"_ _8\"></span>de  sus<span class=\"_ _1\"></span>  inic<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>s,  u<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>  compa<span class=\"_ _8\"></span>\u00f1\u00eda  fi<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>  com<span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ome<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>  con  e<span class=\"_ _1\"></span>l  ento<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>o  y  la<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> com<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ida<span class=\"_ _8\"></span>des <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>a,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>conoc<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>pape<span class=\"_ _8\"></span>l <span class=\"_ _2\"></span>fun<span class=\"_ _1\"></span>dam<span class=\"_ _1\"></span>en<span class=\"_ _8\"></span>te <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>jue<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>tej<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>loc<span class=\"_ _1\"></span>al <span class=\"_ _16\"></span>y<span class=\"_ _1\"></span> soc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>l, <span class=\"_ _1\"></span>y qu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> pro<span class=\"_ _8\"></span>muev<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>l r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>spe<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span> po<span class=\"_ _1\"></span>r e<span class=\"_ _1\"></span>l m<span class=\"_ _1\"></span>edi<span class=\"_ _8\"></span>o amb<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>obj<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>r e<span class=\"_ _1\"></span>l imp<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>oam<span class=\"_ _8\"></span>bien<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>l a<span class=\"_ _8\"></span>soci<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> t<span class=\"_ _1\"></span>oda<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>na <span class=\"_ _8\"></span>de v<span class=\"_ _1\"></span>alo<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>pr<span class=\"_ _8\"></span>esar<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>l. La<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>na<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lez<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ac<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad <span class=\"_ _0\"></span>imp<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>Iber<span class=\"_ _1\"></span>pa<span class=\"_ _8\"></span>pel <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>ebe<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>r,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ca<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>mi<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>tan<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>lo<span class=\"_ _1\"></span>s ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>gos inh<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tes<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de tra<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a una eco<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>m\u00eda<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ba<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s com<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>lo<span class=\"_ _1\"></span>s rel<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nad<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span> los<span class=\"_ _1\"></span> imp<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>s f<span class=\"_ _1\"></span>\u00eds<span class=\"_ _1\"></span>ico<span class=\"_ _8\"></span>s de<span class=\"_ _1\"></span>l c<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>clim\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> En <span class=\"_ _16\"></span>prime<span class=\"_ _8\"></span>r <span class=\"_ _2\"></span>luga<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>los <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>eco<span class=\"_ _1\"></span>nom\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>baja<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>emis<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>est\u00e1<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _1\"></span>s posi<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>s cam<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>os pol<span class=\"_ _1\"></span>\u00ed<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>os,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ju<span class=\"_ _1\"></span>r\u00ed<span class=\"_ _8\"></span>dicos<span class=\"_ _1\"></span>, tec<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>l\u00f3g<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>os y <span class=\"_ _0\"></span>de mer<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>do que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>pu<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>an prod<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a me<span class=\"_ _1\"></span>dio <span class=\"_ _4\"> </span>y  l<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span>  p<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>zo <span class=\"_ _4\"> </span>en  e<span class=\"_ _8\"></span>l  per<span class=\"_ _1\"></span>io<span class=\"_ _8\"></span>do  de<span class=\"_ _1\"></span>  tr<span class=\"_ _1\"></span>an<span class=\"_ _8\"></span>sici\u00f3<span class=\"_ _8\"></span>n  ha<span class=\"_ _8\"></span>sta  u<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>  e<span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>\u00eda <span class=\"_ _4\"> </span>men<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>  de<span class=\"_ _8\"></span>pendi<span class=\"_ _1\"></span>en<span class=\"_ _8\"></span>te  de<span class=\"_ _8\"></span> com<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>les<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>\u00f3si<span class=\"_ _8\"></span>les <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>baj<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>emisi<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span> de<span class=\"_ _8\"></span> gas<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ef<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ro.<span class=\"_ _1\"></span> De<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>de esto<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>gos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>tra<span class=\"_ _1\"></span>nsi<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n,<span class=\"_ _8\"></span> <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>han ide<span class=\"_ _1\"></span>ntif<span class=\"_ _1\"></span>ic<span class=\"_ _8\"></span>ado <span class=\"_ _0\"></span>aqu<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>un mayo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>impa<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>par<span class=\"_ _1\"></span>a la org<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>iza<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>puede<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>r:<span class=\"_ _1\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Rie<span class=\"_ _8\"></span>sgos  p<span class=\"_ _8\"></span>ol\u00edti<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>os <span class=\"_ _4\"> </span>y  r<span class=\"_ _1\"></span>egu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n,<span class=\"_ _1\"></span>  es<span class=\"_ _1\"></span>  de<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>r <span class=\"_ _4\"> </span>rie<span class=\"_ _1\"></span>sgo<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>der<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span>  d<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>posi<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>  ac<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _8\"></span>s  de <span class=\"_ _4\"> </span>los<span class=\"_ _8\"></span> </span>org<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ism<span class=\"_ _8\"></span>os pol\u00ed<span class=\"_ _8\"></span>ticos<span class=\"_ _1\"></span> y re<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>ios<span class=\"_ _1\"></span> que<span class=\"_ _1\"></span> tra<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n o bie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> de li<span class=\"_ _1\"></span>mita<span class=\"_ _8\"></span>r los fa<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ore<span class=\"_ _8\"></span>s caus<span class=\"_ _1\"></span>ant<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> del c<span class=\"_ _1\"></span>amb<span class=\"_ _1\"></span>io<span class=\"_ _8\"></span> cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _8\"></span>o, <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>bie<span class=\"_ _8\"></span>n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>pro<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>me<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>ada<span class=\"_ _1\"></span>pt<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>al <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _8\"></span>tico,<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>que <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l des<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>llo<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span>la <span class=\"_ _2\"></span>act<span class=\"_ _1\"></span>ivi<span class=\"_ _8\"></span>dad <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>compa<span class=\"_ _1\"></span>\u00f1\u00eda<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>pue<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>requ<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>itos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>bio<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>de ene<span class=\"_ _8\"></span>rg\u00eda<span class=\"_ _1\"></span>s limp<span class=\"_ _1\"></span>ias<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>y ex<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>nci<span class=\"_ _8\"></span>as de <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3n de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>las<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>emi<span class=\"_ _1\"></span>sio<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span> de gase<span class=\"_ _1\"></span>s de efe<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rna<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fr<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>o dir<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>to <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>in<span class=\"_ _1\"></span>dir<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>ac<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>\u00f1\u00eda<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>como <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>nse<span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>una<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>mayo<span class=\"_ _1\"></span>r <span class=\"_ _16\"></span>amb<span class=\"_ _1\"></span>ici<span class=\"_ _8\"></span>\u00f3n cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>a en la<span class=\"_ _1\"></span> redu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n de gas<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> de efec<span class=\"_ _1\"></span>to inv<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ro.<span class=\"_ _1\"></span> En <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> senti<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> y muy re<span class=\"_ _1\"></span>lac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nad<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span> es<span class=\"_ _1\"></span>tos<span class=\"_ _1\"></span> aspe<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span>s re<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>s,<span class=\"_ _1\"></span> los cam<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>os en la re<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n gene<span class=\"_ _8\"></span>ral de en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span> pod<span class=\"_ _1\"></span>r\u00ed<span class=\"_ _1\"></span>an af<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>r a las em<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>s <span class=\"_ _15\"> </span>ind<span class=\"_ _1\"></span>ust<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>es <span class=\"_ _17\"> </span>gene<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>s <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>ener<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>y <span class=\"_ _19\"> </span>tamb<span class=\"_ _1\"></span>i\u00e9<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>es <span class=\"_ _15\"> </span>pr<span class=\"_ _1\"></span>oba<span class=\"_ _1\"></span>ble<span class=\"_ _8\"></span> <span class=\"_ _19\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>pr<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>zc<span class=\"_ _1\"></span>a <span class=\"_ _15\"> </span>un au<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>sgo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>jur<span class=\"_ _8\"></span>\u00eddic<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>o de<span class=\"_ _1\"></span> li<span class=\"_ _8\"></span>tigac<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>asp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tos<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nad<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cli<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>. \u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Rie<span class=\"_ _8\"></span>sgo <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>uta<span class=\"_ _8\"></span>cion<span class=\"_ _1\"></span>al,<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>muy<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>vincu<span class=\"_ _1\"></span>la<span class=\"_ _8\"></span>do <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>dem<span class=\"_ _1\"></span>and<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>, <span class=\"_ _3\"> </span>acr<span class=\"_ _8\"></span>ecen<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>tr<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>a<span class=\"_ _8\"></span>pari<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>del<span class=\"_ _1\"></span> </span>COV<span class=\"_ _1\"></span>ID<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>una soci<span class=\"_ _1\"></span>eda<span class=\"_ _1\"></span>d <span class=\"_ _0\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cada<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>vez<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>est\u00e1<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>m\u00e1s<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>conc<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>ada<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>con tema<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>el medio<span class=\"_ _1\"></span>am<span class=\"_ _8\"></span>biente<span class=\"_ _8\"></span>, la  soste<span class=\"_ _8\"></span>nibi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>d <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>las<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>bue<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>pr\u00e1<span class=\"_ _8\"></span>ctica<span class=\"_ _1\"></span>s  empr<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ial<span class=\"_ _1\"></span>es,<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>a  como  el <span class=\"_ _17\"> </span>me<span class=\"_ _1\"></span>rca<span class=\"_ _1\"></span>do  prem<span class=\"_ _1\"></span>iar<span class=\"_ _8\"></span>\u00e1 <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>las<span class=\"_ _1\"></span> com<span class=\"_ _1\"></span>pa\u00f1<span class=\"_ _8\"></span>\u00edas <span class=\"_ _2\"></span>per<span class=\"_ _8\"></span>cibi<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>l\u00edd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>mo<span class=\"_ _1\"></span>der<span class=\"_ _8\"></span>nizac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>se<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>pap<span class=\"_ _1\"></span>ele<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>y<span class=\"_ _1\"></span> pre<span class=\"_ _8\"></span>visi<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>cas<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>\u00e1 <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>las <span class=\"_ _22\"> </span>empr<span class=\"_ _1\"></span>esa<span class=\"_ _1\"></span>s <span class=\"_ _12\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>con<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>ya<span class=\"_ _1\"></span>n <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>for<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>poc<span class=\"_ _1\"></span>o <span class=\"_ _12\"> </span>vis<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>le <span class=\"_ _22\"> </span>a <span class=\"_ _1a\"> </span>es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> tra<span class=\"_ _8\"></span>nsfor<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>an <span class=\"_ _8\"></span>perc<span class=\"_ _1\"></span>ibi<span class=\"_ _8\"></span>das c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>obs<span class=\"_ _8\"></span>oleta<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>mate<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>SG.<span class=\"_ _1\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Rie<span class=\"_ _8\"></span>sgo <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>rela<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>si<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cam<span class=\"_ _1\"></span>bios<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>nda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>as<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>da <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> </span>digi<span class=\"_ _8\"></span>tali<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n,<span class=\"_ _1\"></span>  as<span class=\"_ _8\"></span>\u00ed  com<span class=\"_ _1\"></span>o  d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>nsa<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _8\"></span>s  ent<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>  la<span class=\"_ _1\"></span>  of<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ta  y<span class=\"_ _1\"></span>  dem<span class=\"_ _1\"></span>an<span class=\"_ _8\"></span>da  que<span class=\"_ _1\"></span>  pu<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>an <span class=\"_ _4\"> </span>prov<span class=\"_ _8\"></span>ocar<span class=\"_ _1\"></span> pre<span class=\"_ _8\"></span>sione<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ios<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Rie<span class=\"_ _8\"></span>sgo <span class=\"_ _0\"></span>te<span class=\"_ _1\"></span>cn<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>\u00f3gi<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>, que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ata<span class=\"_ _1\"></span>\u00f1e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a las inn<span class=\"_ _1\"></span>ova<span class=\"_ _1\"></span>cio<span class=\"_ _8\"></span>nes tec<span class=\"_ _1\"></span>nol<span class=\"_ _1\"></span>\u00f3g<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>s y <span class=\"_ _0\"></span>ma<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>qu<span class=\"_ _1\"></span>e sur<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span>n o </span>se<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>vea<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>fav<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>pro<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>so <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>tra<span class=\"_ _1\"></span>nsi<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>cons<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>su<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>tuc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>anti<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>en fa<span class=\"_ _1\"></span>vor<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tas<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>s. Por<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>otro <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span>do, <span class=\"_ _2\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ries<span class=\"_ _1\"></span>gos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>f\u00edsi<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>aqu<span class=\"_ _1\"></span>ell<span class=\"_ _8\"></span>os <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nad<span class=\"_ _8\"></span>os <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _2\"></span>eve<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>(ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>agud<span class=\"_ _1\"></span>os)<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>o <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ca<span class=\"_ _1\"></span>mbi<span class=\"_ _1\"></span>os <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>lar<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>plaz<span class=\"_ _1\"></span>o <span class=\"_ _17\"> </span>(ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>gos<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>cr\u00f3n<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>os)<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>der<span class=\"_ _1\"></span>iva<span class=\"_ _8\"></span>dos <span class=\"_ _17\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>cambi<span class=\"_ _8\"></span>o <span class=\"_ _15\"> </span>cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>co,<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>com<span class=\"_ _1\"></span>o <span class=\"_ _17\"> </span>por <span class=\"_ _17\"> </span>eje<span class=\"_ _8\"></span>mpl<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> des<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>natu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>prime<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>caso<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>cam<span class=\"_ _1\"></span>bio<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span>rgo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>plaz<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>los <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>tro<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _8\"></span>os <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el<span class=\"_ _8\"></span> se<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>cas<span class=\"_ _1\"></span>o. <span class=\"_ _3\"></span>D<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>a <span class=\"_ _2\"></span>las <span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ias<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>pri<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>ut<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>en <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _3\"> </span>pro<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>pro<span class=\"_ _8\"></span>ducti<span class=\"_ _8\"></span>vo <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>a <span class=\"_ _2\"></span>la <span class=\"_ _3\"> </span>div<span class=\"_ _1\"></span>isi<span class=\"_ _8\"></span>\u00f3n for<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>que<span class=\"_ _1\"></span>  e<span class=\"_ _1\"></span>xi<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>I<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>rp<span class=\"_ _1\"></span>ape<span class=\"_ _1\"></span>l,<span class=\"_ _1\"></span>  s<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>id<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>  l<span class=\"_ _1\"></span>os<span class=\"_ _8\"></span>  inc<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dio<span class=\"_ _8\"></span>s  co<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>  u<span class=\"_ _8\"></span>n  ri<span class=\"_ _1\"></span>es<span class=\"_ _8\"></span>go <span class=\"_ _4\"> </span>agud<span class=\"_ _8\"></span>o  cl<span class=\"_ _1\"></span>ave<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>  E<span class=\"_ _1\"></span>l ac<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>so <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>agu<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>situ<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>ione<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>seq<span class=\"_ _1\"></span>u\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>pr<span class=\"_ _1\"></span>olon<span class=\"_ _8\"></span>gada<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>tif<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>ta<span class=\"_ _1\"></span>mbi\u00e9<span class=\"_ _8\"></span>n  c<span class=\"_ _1\"></span>omo<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>pot<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go  f\u00eds<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>o.  Asi<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>o,  d<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>  que  la<span class=\"_ _1\"></span>s  mas<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>  fore<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s  ac<span class=\"_ _1\"></span>t\u00faa<span class=\"_ _1\"></span>n  de  su<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>  de  car<span class=\"_ _1\"></span>bon<span class=\"_ _1\"></span>o,<span class=\"_ _1\"></span> abs<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>bie<span class=\"_ _8\"></span>ndo <span class=\"_ _3\"> </span><span class=\"ls33\">CO2</span> <span class=\"_ _3\"> </span>cada<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>a\u00f1o,<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>lo <span class=\"_ _3\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>gesti<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>sos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>mismo<span class=\"_ _8\"></span>s, <span class=\"_ _3\"> </span>com<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>se re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>iza<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ib<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>pap<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>edu<span class=\"_ _8\"></span>cen lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span>s c<span class=\"_ _1\"></span>r\u00f3<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> Los<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>es<span class=\"_ _1\"></span>fu<span class=\"_ _1\"></span>erz<span class=\"_ _1\"></span>os <span class=\"_ _1a\"> </span>a <span class=\"_ _1b\"> </span>fin<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>miti<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>r <span class=\"_ _1a\"> </span>y <span class=\"_ _1b\"> </span>adap<span class=\"_ _1\"></span>tar<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>al <span class=\"_ _1a\"> </span>cambi<span class=\"_ _1\"></span>o <span class=\"_ _1b\"> </span>cl<span class=\"_ _1\"></span>im\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _8\"></span>o <span class=\"_ _1b\"> </span>tamb<span class=\"_ _1\"></span>i\u00e9<span class=\"_ _1\"></span>n <span class=\"_ _1b\"> </span>pu<span class=\"_ _1\"></span>ede<span class=\"_ _8\"></span>n <span class=\"_ _1b\"> </span>cre<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> opor<span class=\"_ _1\"></span>tu<span class=\"_ _8\"></span>nida<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Ib<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>pap<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>n s<span class=\"_ _1\"></span>ido<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ide<span class=\"_ _8\"></span>ntifi<span class=\"_ _1\"></span>ca<span class=\"_ _8\"></span>das <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>xpo<span class=\"_ _1\"></span>nen<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> c<span class=\"_ _8\"></span>ontin<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span>: \u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Me<span class=\"_ _1\"></span>jor<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>pos<span class=\"_ _1\"></span>ici<span class=\"_ _8\"></span>onami<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nto  en<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>el  merc<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>o,  gra<span class=\"_ _1\"></span>cia<span class=\"_ _1\"></span>s  a <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>me<span class=\"_ _1\"></span>jor<span class=\"_ _1\"></span>  dise\u00f1<span class=\"_ _8\"></span>o <span class=\"_ _17\"> </span>del  prod<span class=\"_ _8\"></span>ucto,<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>m\u00e1<span class=\"_ _1\"></span>s </span>sos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>y u<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> mejo<span class=\"_ _1\"></span>r i<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n r<span class=\"_ _1\"></span>epu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>l, a<span class=\"_ _8\"></span>linea<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>on la<span class=\"_ _8\"></span>s dema<span class=\"_ _1\"></span>nda<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> soc<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>dad<span class=\"_ _1\"></span> ca<span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>vez<span class=\"_ _8\"></span> m\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>con<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>la <span class=\"_ _3\"></span>so<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _8\"></span>dad, <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>va<span class=\"_ _8\"></span>lora <span class=\"_ _3\"></span>po<span class=\"_ _1\"></span>sit<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>vam<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>oduc<span class=\"_ _1\"></span>tos<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>gen<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> par<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>sos<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nova<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>omo<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Di<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>am<span class=\"_ _8\"></span>pliac<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _3\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tro<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>inv<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>s <span class=\"_ _4\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>Socie<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>d, <span class=\"_ _3\"> </span>hac<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>fond<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>e </span>inv<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>sor<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> que<span class=\"_ _1\"></span> int<span class=\"_ _1\"></span>egr<span class=\"_ _8\"></span>en in<span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>ore<span class=\"_ _8\"></span>s rela<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ona<span class=\"_ _8\"></span>dos co<span class=\"_ _1\"></span>n la<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>sos<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad y la<span class=\"_ _1\"></span> Res<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>nsa<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>d So<span class=\"_ _1\"></span>cia<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> Cor<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>va <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>su<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>crit<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>in<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>o <span class=\"_ _0\"></span>media<span class=\"_ _8\"></span>nte <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>inclu<span class=\"_ _1\"></span>si<span class=\"_ _8\"></span>\u00f3n <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>\u00edn<span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>car<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>enfo<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>dos ha<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>soste<span class=\"_ _1\"></span>nib<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad.<span class=\"_ _1\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Te<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>glo<span class=\"_ _8\"></span>bal <span class=\"_ _16\"></span>hac<span class=\"_ _1\"></span>\u00eda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>fuent<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ener<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>lim<span class=\"_ _1\"></span>pia<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>bio<span class=\"_ _1\"></span>mas<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>uti<span class=\"_ _1\"></span>liz<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>nues<span class=\"_ _1\"></span>tra<span class=\"_ _8\"></span>s </span>ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s.<span class=\"_ _3c\"> </span>\u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>B\u00fas<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>eda<span class=\"_ _1\"></span> de una<span class=\"_ _1\"></span> mayo<span class=\"_ _1\"></span>r efi<span class=\"_ _1\"></span>cie<span class=\"_ _8\"></span>ncia en<span class=\"_ _1\"></span> la gest<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> de los<span class=\"_ _1\"></span> rec<span class=\"_ _1\"></span>urs<span class=\"_ _1\"></span>os y re<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>duo<span class=\"_ _1\"></span>s de la Soci<span class=\"_ _1\"></span>eda<span class=\"_ _1\"></span>d,<span class=\"_ _8\"></span> </span>que<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>le pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>mit<span class=\"_ _1\"></span>a re<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>r co<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>s op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span>vos<span class=\"_ _1\"></span> y gene<span class=\"_ _8\"></span>rar<span class=\"_ _1\"></span> un me<span class=\"_ _1\"></span>nor<span class=\"_ _1\"></span> imp<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> ambi<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>l,<span class=\"_ _1\"></span> tod<span class=\"_ _1\"></span>o el<span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span> dent<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o del<span class=\"_ _1\"></span> \u00e1<span class=\"_ _1\"></span>mbi<span class=\"_ _8\"></span>to d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>om\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>circ<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>. Con<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>la<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span>int<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>mar<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>obje<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>tang<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>y <span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>edi<span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>laz<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>per<span class=\"_ _8\"></span>mita<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>miti<span class=\"_ _8\"></span>gar <span class=\"_ _2\"></span>los<span class=\"_ _1\"></span> ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>gos <span class=\"_ _0\"></span>dete<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>aten<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>op<span class=\"_ _1\"></span>ort<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>iden<span class=\"_ _1\"></span>tif<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>est<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>sig<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>\u00e1re<span class=\"_ _8\"></span>as de <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctu<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span>:<span class=\"_ _1\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Ibe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pape<span class=\"_ _8\"></span>l <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ome<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>ca<span class=\"_ _1\"></span>lcu<span class=\"_ _8\"></span>lar <span class=\"_ _3\"> </span>anua<span class=\"_ _1\"></span>lme<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>su<span class=\"_ _8\"></span>  h<span class=\"_ _1\"></span>ue<span class=\"_ _8\"></span>lla <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>ca<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>bon<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>pro<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>\u00e1 <span class=\"_ _3\"> </span>la </span></span>moni<span class=\"_ _8\"></span>tori<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _8\"></span>n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>us <span class=\"_ _3\"> </span>emis<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>ga<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>cto <span class=\"_ _3\"> </span>inver<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>der<span class=\"_ _8\"></span>o <span class=\"_ _4\"> </span>(GE<span class=\"_ _1\"></span>I)<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>af<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>ca<span class=\"_ _1\"></span>mbi<span class=\"_ _8\"></span>o cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _8\"></span>o de<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>sa,<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ten<span class=\"_ _8\"></span>te y<span class=\"_ _1\"></span> t<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nsp<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>. \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">El <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>compromet<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>a <span class=\"_ _4\"> </span>reducir <span class=\"_ _3\"></span>sus <span class=\"_ _3\"> </span>emisiones<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>G<span class=\"_ _0\"></span>EI <span class=\"_ _3\"> </span>gradualmente<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>con <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>fin <span class=\"_ _3\"> </span>de </span></span>contribuir al objet<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o mundial de neutralidad clim\u00e1ti<span class=\"_ _0\"></span>ca a 2050. Est<span class=\"_ _0\"></span>o mediante la insta<span class=\"_ _0\"></span>uraci\u00f3n de objetivos de reducci\u00f3n a<span class=\"_ _0\"></span> futuro.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Se  compromete  tambi\u00e9n  a<span class=\"_ _1\"></span>  utilizar  la<span class=\"_ _1\"></span>  compensaci\u00f3n  voluntaria  de  e<span class=\"_ _1\"></span>misiones  de  GEI </span></span>como una herramienta<span class=\"_ _0\"></span> transitoria hacia l<span class=\"_ _0\"></span>a neutralidad clim\u00e1tica<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Desarrollar\u00e1 <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>implemen<span class=\"_ _0\"></span>taci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>sumideros<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>CO<span class=\"_ _0\"></span><span class=\"fs7\">2</span> <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>sus <span class=\"_ _3\"> </span>plant<span class=\"_ _0\"></span>aciones <span class=\"_ _3\"> </span>forestales. </span></span>Estos mecanismos<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>reducci\u00f3n d<span class=\"_ _0\"></span>e emisiones <span class=\"_ _0\"></span>estar\u00e1n <span class=\"_ _0\"></span>sometidos a <span class=\"_ _0\"></span>auditor\u00edas d<span class=\"_ _0\"></span>e verifi<span class=\"_ _0\"></span>caci\u00f3n de organismos independient<span class=\"_ _0\"></span>es.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Apoyar\u00e1  el  uso  de <span class=\"_ _4\"> </span>una<span class=\"_ _0\"></span>  materia  prima  renovable  y <span class=\"_ _4\"> </span>de  menor  impacto  en  el  cambio </span></span>clim\u00e1tico como la m<span class=\"_ _0\"></span>adera, frente al uso de ot<span class=\"_ _0\"></span>ras materias primas<span class=\"_ _0\"></span> menos sostenibl<span class=\"_ _0\"></span>es.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Impulsar\u00e1 <span class=\"_ _19\"> </span>la <span class=\"_ _15\"> </span>g<span class=\"_ _0\"></span>esti\u00f3n <span class=\"_ _19\"> </span>forestal <span class=\"_ _19\"> </span>sostenibl<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>de <span class=\"_ _19\"> </span>sus <span class=\"_ _1c\"> </span>recursos <span class=\"_ _19\"> </span>forestales <span class=\"_ _19\"> </span>y <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>aquellos </span></span>recursos de terceras pa<span class=\"_ _0\"></span>rtes a los que tenga acceso<span class=\"_ _0\"></span> comercial.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Impulsar\u00e1 <span class=\"_ _17\"> </span>la  p<span class=\"_ _0\"></span>reservaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>la  b<span class=\"_ _0\"></span>iodiversidad <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>uso  r<span class=\"_ _0\"></span>esponsable <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>patrimonio<span class=\"_ _0\"></span> </span></span>natural. <span class=\"_ _16\"></span>Iberpapel <span class=\"_ _2\"></span>es <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span>sciente <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>que <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>b<span class=\"_ _0\"></span>iodiversid<span class=\"_ _0\"></span>ad <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>s\u00ed <span class=\"_ _2\"></span>misma <span class=\"_ _2\"></span>es <span class=\"_ _16\"></span>un <span class=\"_ _2\"></span>recurso <span class=\"_ _16\"></span>primordial para <span class=\"_ _17\"> </span>su<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>egocio <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>cree <span class=\"_ _15\"> </span>que <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _15\"> </span>valorizaci\u00f3n, <span class=\"_ _15\"> </span>prot<span class=\"_ _0\"></span>ecci\u00f3n <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>reparaci\u00f3n <span class=\"_ _15\"> </span>como <span class=\"_ _15\"> </span>una <span class=\"_ _15\"> </span>condici\u00f3n<span class=\"_ _0\"></span> necesaria para el des<span class=\"_ _0\"></span>arrollo de su actividad.<span class=\"_ _16\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Fomentar\u00e1 <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>uso d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>energ\u00edas <span class=\"_ _16\"></span>renovables <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>roceso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>prod<span class=\"_ _0\"></span>ucci\u00f3n, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mbustibles<span class=\"_ _0\"></span> </span></span>f\u00f3siles de menor impa<span class=\"_ _0\"></span>cto clim\u00e1tico como<span class=\"_ _0\"></span> el gas natural. Prim<span class=\"_ _0\"></span>aremos la bioener<span class=\"_ _0\"></span>g\u00eda<span class=\"_ _3c\"> </span>\u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Recurrir\u00e1 <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>uso <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>cogeneraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>alta <span class=\"_ _2\"></span>eficien<span class=\"_ _0\"></span>cia <span class=\"_ _16\"></span>com<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>edio <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>eficiente <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la </span></span>generaci\u00f3n <span class=\"_ _1b\"> </span>conjunta <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>calor <span class=\"_ _1b\"> </span>y <span class=\"_ _1b\"> </span>electricid<span class=\"_ _0\"></span>ad. <span class=\"_ _1a\"> </span>A<span class=\"_ _0\"></span>simismo, <span class=\"_ _1b\"> </span>trabajar\u00e1 <span class=\"_ _1b\"> </span>con<span class=\"_ _0\"></span>stantemente <span class=\"_ _1b\"> </span>para impulsar <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ahor<span class=\"_ _0\"></span>ro <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>nsumo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>energ\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>mejo<span class=\"_ _0\"></span>ra <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>efici<span class=\"_ _0\"></span>encia <span class=\"_ _2\"></span>energ\u00e9tica <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ediante proyectos I+D+i.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Estimular\u00e1 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>vestigaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>desa<span class=\"_ _0\"></span>rrollo <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>innovaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>roductos <span class=\"_ _2\"></span>rel<span class=\"_ _0\"></span>acionados </span></span>con <span class=\"_ _22\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>bioecono<span class=\"_ _0\"></span>m\u00eda. <span class=\"_ _22\"> </span>Est<span class=\"_ _0\"></span>os <span class=\"_ _22\"> </span>p<span class=\"_ _0\"></span>roductos <span class=\"_ _22\"> </span>p<span class=\"_ _0\"></span>odr\u00e1n <span class=\"_ _12\"> </span>en <span class=\"_ _22\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>f<span class=\"_ _0\"></span>uturo <span class=\"_ _22\"> </span>sustit<span class=\"_ _0\"></span>uir <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>otros <span class=\"_ _12\"> </span>fabricados actualmente a partir d<span class=\"_ _0\"></span>e recursos f\u00f3siles.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Fomentar\u00e1 <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>econom\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _22\"> </span>circular <span class=\"_ _22\"> </span>como <span class=\"_ _22\"> </span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _22\"> </span>m\u00e1s <span class=\"_ _22\"> </span>eficiente <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _1c\"> </span>uso <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>recursos.<span class=\"_ _0\"></span> </span></span>Promoveremos <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>utiliza<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>residuos <span class=\"_ _3\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>proceso <span class=\"_ _3\"> </span>como <span class=\"_ _3\"> </span>sustitutos<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>materias <span class=\"_ _3\"> </span>primas <span class=\"_ _3\"> </span>en nuestro proceso o en <span class=\"_ _0\"></span>el de otras industrias de otros <span class=\"_ _0\"></span>sectores.<span class=\"_ _16\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Iberpapel <span class=\"_ _0\"></span>reconoce <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el agu<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>es un <span class=\"_ _0\"></span>recurso<span class=\"_ _0\"></span> limita<span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>y gestion<span class=\"_ _0\"></span>a su <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>umo <span class=\"_ _0\"></span>teniendo </span></span>en <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>disponib<span class=\"_ _0\"></span>ilidad <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>futuro, <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>protecci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _16\"></span>rec<span class=\"_ _0\"></span>urso, <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>posib<span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>contaminaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el equilibrio de los ecosiste<span class=\"_ _0\"></span>mas de los que se extr<span class=\"_ _0\"></span>ae y en los que se vierte.<span class=\"_ _16\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Fomentar\u00e1 <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>amente <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>cultura <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>romueva <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>uso <span class=\"_ _0\"></span>eficiente <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>respons<span class=\"_ _0\"></span>able <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a </span></span>energ\u00eda, <span class=\"_ _4\"> </span>as\u00ed <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>comportamientos<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>favorecen <span class=\"_ _4\"> </span>dicho <span class=\"_ _4\"> </span>uso <span class=\"_ _4\"> </span>responsable, <span class=\"_ _4\"> </span>involucrando para ello a los grupos de i<span class=\"_ _0\"></span>nter\u00e9s de la Sociedad<span class=\"_ _3c\"> </span>\u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Iberpapel <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>comprom<span class=\"_ _0\"></span>ete <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>valuar <span class=\"_ _3\"></span>c\u00f3mo <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>riesg<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>cambio <span class=\"_ _2\"></span>clim\u00e1tico<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>impacta<span class=\"_ _0\"></span>r\u00e1n </span></span>en su <span class=\"_ _0\"></span>negocio, <span class=\"_ _0\"></span>analizando <span class=\"_ _0\"></span>riesgos <span class=\"_ _0\"></span>f\u00edsicos <span class=\"_ _0\"></span>y de<span class=\"_ _0\"></span> transici\u00f3<span class=\"_ _0\"></span>n, as\u00ed <span class=\"_ _0\"></span>como opo<span class=\"_ _0\"></span>rtunidades <span class=\"_ _0\"></span>de mitig<span class=\"_ _0\"></span>aci\u00f3n de los mismos.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">El <span class=\"_ _22\"> </span>Grupo <span class=\"_ _12\"> </span>colabo<span class=\"_ _0\"></span>rar\u00e1 <span class=\"_ _22\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>otras <span class=\"_ _12\"> </span>emp<span class=\"_ _0\"></span>resas <span class=\"_ _22\"> </span>del <span class=\"_ _12\"> </span>se<span class=\"_ _0\"></span>ctor <span class=\"_ _22\"> </span>privado<span class=\"_ _0\"></span>, <span class=\"_ _22\"> </span>entid<span class=\"_ _0\"></span>ades <span class=\"_ _22\"> </span>p\u00fabl<span class=\"_ _0\"></span>icas, </span></span>organizaciones <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>car\u00e1cter <span class=\"_ _16\"></span>comunitario <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>otros <span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>upos <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ter\u00e9s <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>lucha <span class=\"_ _16\"></span>contra <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>cambio clim\u00e1tico. \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Sensibilizar\u00e1 y <span class=\"_ _0\"></span>formar\u00e1 <span class=\"_ _0\"></span>a nuestros empl<span class=\"_ _0\"></span>eados y ot<span class=\"_ _0\"></span>ros grupos d<span class=\"_ _0\"></span>e inter\u00e9s p<span class=\"_ _0\"></span>romoviendo <span class=\"_ _0\"></span>la </span></span>colaboraci\u00f3n para la mitig<span class=\"_ _0\"></span>aci\u00f3n del cambio clim<span class=\"_ _0\"></span>\u00e1tico. <span class=\"_ _0\"></span> A <span class=\"_ _19\"> </span>tra<span class=\"_ _1\"></span>v\u00e9<span class=\"_ _1\"></span>s <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>est<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>\u00e1rea<span class=\"_ _1\"></span>s <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>actu<span class=\"_ _8\"></span>aci\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _19\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>esp<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>a <span class=\"_ _19\"> </span>no <span class=\"_ _19\"> </span>solo <span class=\"_ _19\"> </span>mi<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>gos<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>asoc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>al me<span class=\"_ _1\"></span>dioa<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bie<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>al <span class=\"_ _16\"></span>ca<span class=\"_ _8\"></span>mbio <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>lim\u00e1<span class=\"_ _8\"></span>tico,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>si<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>afi<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>pos<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Ibe<span class=\"_ _1\"></span>rp<span class=\"_ _1\"></span>ape<span class=\"_ _8\"></span>l <span class=\"_ _16\"></span>den<span class=\"_ _1\"></span>tro<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>es<span class=\"_ _1\"></span>pec<span class=\"_ _1\"></span>tr<span class=\"_ _8\"></span>o de e<span class=\"_ _1\"></span>mpr<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> sec<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>r pa<span class=\"_ _8\"></span>pele<span class=\"_ _1\"></span>ro,<span class=\"_ _1\"></span> as<span class=\"_ _1\"></span>egu<span class=\"_ _8\"></span>rando<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> sos<span class=\"_ _1\"></span>te<span class=\"_ _8\"></span>nibil<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad y<span class=\"_ _1\"></span> cre<span class=\"_ _8\"></span>aci\u00f3n<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> val<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span> a me<span class=\"_ _1\"></span>dio<span class=\"_ _1\"></span> y la<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>o pla<span class=\"_ _1\"></span>zo",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "b)<span class=\"ff2 ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff3\">Rie<span class=\"_ _8\"></span>sgo de<span class=\"_ _8\"></span> cr\u00e9<span class=\"_ _8\"></span>dito<span class=\"_ _1\"></span> </span></span>Los <span class=\"_ _19\"> </span>principales <span class=\"_ _1c\"> </span>activos <span class=\"_ _1c\"> </span>remunerados<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>Grupo <span class=\"_ _19\"> </span>s<span class=\"_ _0\"></span>on <span class=\"_ _19\"> </span>saldo<span class=\"_ _0\"></span>s <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>caja <span class=\"_ _19\"> </span>y <span class=\"_ _1c\"> </span>efectivo, <span class=\"_ _22\"> </span>dep\u00f3sitos bancarios <span class=\"_ _4\"> </span>a <span class=\"_ _3\"></span>corto <span class=\"_ _4\"> </span>plazo, <span class=\"_ _4\"> </span>deudores <span class=\"_ _3\"> </span>comerciales <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>o<span class=\"_ _0\"></span>tras <span class=\"_ _3\"> </span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _3\"> </span>a <span class=\"_ _4\"> </span>cobrar, <span class=\"_ _3\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _3\"> </span>r<span class=\"_ _0\"></span>epresentan <span class=\"_ _3\"> </span>la exposici\u00f3n m\u00e1xima <span class=\"_ _0\"></span>al riesgo de cr\u00e9dito en rela<span class=\"_ _0\"></span>ci\u00f3n con los activos fin<span class=\"_ _0\"></span>ancieros.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> El <span class=\"ls0\">principal <span class=\"_ _0\"></span>riesgo d<span class=\"_ _0\"></span>e cr<span class=\"_ _0\"></span>\u00e9dito <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>atribuible <span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>as deud<span class=\"_ _0\"></span>as comercial<span class=\"_ _0\"></span>es, l<span class=\"_ _0\"></span>os imp<span class=\"_ _0\"></span>ortes se<span class=\"_ _0\"></span> reflejan<span class=\"_ _0\"></span> en </span>el <span class=\"_ _16\"></span>balance <span class=\"_ _16\"></span>netos <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>provi<span class=\"_ _0\"></span>siones <span class=\"_ _16\"></span>para <span class=\"_ _16\"></span>insolvencias, <span class=\"_ _2\"></span>estimadas <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>Direcci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>funci\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la experiencia <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ejercicios <span class=\"_ _16\"></span>anteriores <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>valoraci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ento<span class=\"_ _0\"></span>rno <span class=\"_ _0\"></span>econ\u00f3mico<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>actual. <span class=\"_ _2\"></span>El <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo no <span class=\"_ _0\"></span>tiene una <span class=\"_ _0\"></span>concent<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito, <span class=\"_ _0\"></span>estando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>exposici\u00f3n <span class=\"_ _0\"></span>distribuida entre <span class=\"_ _2\"></span>un <span class=\"_ _16\"></span>gran <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>\u00famero <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>contrapartes. <span class=\"_ _16\"></span>Ad<span class=\"_ _0\"></span>em\u00e1s<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span><span class=\"ls10\">se</span> <span class=\"_ _2\"></span>asegura <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>r\u00e1cticamente <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>totalidad <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las ventas de papel <span class=\"_ _0\"></span>y en consecuencia la<span class=\"_ _0\"></span> mayor parte d<span class=\"_ _0\"></span>e los cr\u00e9ditos comerciales<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> Grupo <span class=\"_ _2\"></span>Iberpapel <span class=\"_ _3\"></span>ha <span class=\"_ _2\"></span>aplicado <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>requisitos <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _3\"></span>activos <span class=\"_ _2\"></span>financieros que se valoran a coste<span class=\"_ _0\"></span> amortizado.<span class=\"_ _0\"></span> Se ha <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ealizado un <span class=\"_ _0\"></span>an\u00e1lisis<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>ormenorizado <span class=\"_ _0\"></span>del i<span class=\"_ _0\"></span>mpacto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>aplicaci\u00f3n t<span class=\"_ _0\"></span>eniendo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>que los activos financieros son<span class=\"_ _0\"></span> principalment<span class=\"_ _0\"></span>e:  1.<span class=\"ls0\"> <span class=\"_ _2e\"> </span>Cuentas <span class=\"_ _3\"> </span>a <span class=\"_ _2\"></span>cob<span class=\"_ _0\"></span>rar <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>clientes <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>negocio <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>papel: <span class=\"_ _3\"></span>El <span class=\"_ _2\"></span>ri<span class=\"_ _0\"></span>esgo <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>concentra </span>principalmente  en  l<span class=\"_ _0\"></span>a  par<span class=\"_ _0\"></span>te  del  saldo  n<span class=\"_ _0\"></span>o  cubierta<span class=\"_ _0\"></span>  por  el  s<span class=\"_ _0\"></span>eguro  de  c<span class=\"_ _0\"></span>r\u00e9dito  dispo<span class=\"_ _0\"></span>nible  que proporcionan una cobertu<span class=\"_ _0\"></span>ra entre <span class=\"_ _0\"></span>el <span class=\"lse\">90</span>% al 95% de los saldos pend<span class=\"_ _0\"></span>ientes de cobro.<span class=\"_ _0\"></span> 2.<span class=\"ls0\"> <span class=\"_ _2e\"> </span>Cuentas <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>cobr<span class=\"_ _0\"></span>ar <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>clientes <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>egocio <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>ene<span class=\"_ _0\"></span>rg\u00eda: <span class=\"_ _2\"></span>Co<span class=\"_ _0\"></span>nsideramos <span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>p\u00e9r<span class=\"_ _1\"></span>dida </span>esperada <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>iende <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>cero, <span class=\"_ _16\"></span>ya <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>hos <span class=\"_ _0\"></span>sald<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oportados <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00faltim<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>inst<span class=\"_ _0\"></span>ancia <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>estado espa\u00f1ol. 3.<span class=\"ls0\"> <span class=\"_ _2e\"> </span>Otros <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>aldos: <span class=\"_ _3\"></span>De <span class=\"_ _2\"></span>cuant\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>po<span class=\"_ _0\"></span>co <span class=\"_ _2\"></span>significativ<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sociados <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>venta <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>madera. <span class=\"_ _2\"></span>No<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>h<span class=\"_ _0\"></span>ay </span>experiencia  d<span class=\"_ _0\"></span>e  p\u00e9rdid<span class=\"_ _0\"></span>as  relevantes  p<span class=\"_ _0\"></span>or  lo <span class=\"_ _17\"> </span>que  s<span class=\"_ _0\"></span>e  reconocen <span class=\"_ _17\"> </span>deterioros <span class=\"_ _17\"> </span>siempre <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>haya indicios <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>dudosa <span class=\"_ _16\"></span>recuperabilid<span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>todo <span class=\"_ _16\"></span>caso, <span class=\"_ _16\"></span>cuando <span class=\"_ _16\"></span>su <span class=\"_ _16\"></span>antig\u00fcedad <span class=\"_ _16\"></span>sea <span class=\"_ _16\"></span>superior<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>6<span class=\"_ _16\"></span>-<span class=\"_ _3c\"> </span>12 meses.<span class=\"_ _3c\"> </span>Para <span class=\"_ _3\"></span>valorar <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>crediticias <span class=\"_ _3\"></span>esperadas, <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>han <span class=\"_ _2\"></span>reagr<span class=\"_ _0\"></span>upado <span class=\"_ _3\"></span>las <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _3\"></span>comerciales <span class=\"_ _3\"> </span>a cobrar <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>rato <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>base <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cara<span class=\"_ _0\"></span>cter\u00edsticas <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>partido y <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>los <span class=\"_ _0\"></span>d\u00edas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vencidos.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>El <span class=\"_ _16\"></span>Grupo <span class=\"_ _0\"></span>consid<span class=\"_ _0\"></span>era <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>probabilid<span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>cumplimiento <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>momento <span class=\"_ _16\"></span>de reconocimiento <span class=\"_ _4\"> </span>inicial <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>activo <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>ha <span class=\"_ _4\"> </span>habido <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>incremento <span class=\"_ _3\"> </span>sig<span class=\"_ _0\"></span>nificativ<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>ri<span class=\"_ _0\"></span>esgo <span class=\"_ _4\"> </span>de cr\u00e9dito <span class=\"_ _4\"> </span>a <span class=\"_ _3\"></span>lo <span class=\"_ _3\"> </span>largo <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>c<span class=\"_ _0\"></span>ada <span class=\"_ _3\"> </span>ejer<span class=\"_ _0\"></span>cicio <span class=\"_ _3\"> </span>fin<span class=\"_ _0\"></span>anciero. <span class=\"_ _4\"> </span>Independientemente <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _4\"> </span>an\u00e1lisis <span class=\"_ _3\"> </span>anterior, <span class=\"_ _4\"> </span>se presume <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>incr<span class=\"_ _0\"></span>emento <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>gnificativo <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>riesgo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _16\"></span>si <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deudo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>tard<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>60 <span class=\"_ _0\"></span>d\u00edas desde su<span class=\"_ _0\"></span> vencimiento, <span class=\"_ _0\"></span>si b<span class=\"_ _0\"></span>ien <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el 90<span class=\"_ _0\"></span>% y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>95% <span class=\"_ _0\"></span>del imp<span class=\"_ _0\"></span>orte vencid<span class=\"_ _0\"></span>o se <span class=\"_ _0\"></span>encuentra <span class=\"_ _0\"></span>cubierto por la p\u00f3liza de cr\u00e9dito.<span class=\"_ _0\"></span> Grupo Iberpapel<span class=\"_ _0\"></span> ha estim<span class=\"_ _0\"></span>ado que la <span class=\"_ _0\"></span>p\u00e9rdida esperad<span class=\"_ _0\"></span>a a 31 d<span class=\"_ _0\"></span>e diciembre d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>es de <span class=\"_ _0\"></span><span class=\"ls7\">93</span> miles de euros (31 de diciemb<span class=\"_ _0\"></span>re de 20<span class=\"_ _0\"></span>22 de 0 miles de <span class=\"_ _0\"></span>euros). Respecto <span class=\"_ _12\"> </span>a <span class=\"_ _1a\"> </span>los <span class=\"_ _1a\"> </span>activos <span class=\"_ _12\"> </span>fin<span class=\"_ _0\"></span>ancieros <span class=\"_ _12\"> </span>con <span class=\"_ _1a\"> </span>cr\u00e9dito <span class=\"_ _1a\"> </span>deteriorado, <span class=\"_ _12\"> </span>p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _1b\"> </span>las <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>uentas comerciales  a  cobrar  corresponden  a <span class=\"_ _4\"> </span>saldos  individ<span class=\"_ _0\"></span>uales  que <span class=\"_ _4\"> </span>se  sabe  que  son  incobrables. Como <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>orma <span class=\"_ _0\"></span>general, <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _16\"></span>considera <span class=\"_ _0\"></span>que <span class=\"_ _16\"></span>existe <span class=\"_ _0\"></span>evid<span class=\"_ _0\"></span>encia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _0\"></span>si <span class=\"_ _16\"></span>existen <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>agos o ret<span class=\"_ _0\"></span>rasos en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pagos <span class=\"_ _0\"></span>cuando<span class=\"_ _0\"></span> transcurren <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>60 <span class=\"_ _0\"></span>d\u00edas d<span class=\"_ _0\"></span>esde <span class=\"_ _0\"></span>la f<span class=\"_ _0\"></span>echa de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vencimiento <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a factura, salvo excepcion<span class=\"_ _0\"></span>es. Tras  el  an\u00e1lisis  realizado,  se  ha  concluido  que  tanto  en <span class=\"_ _17\"> </span>2023  como  2022  el<span class=\"_ _0\"></span>  impacto  de  la aplicaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>este <span class=\"_ _0\"></span>modelo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>deterioro <span class=\"_ _16\"></span>no <span class=\"_ _0\"></span>ha <span class=\"_ _16\"></span>tenido <span class=\"_ _16\"></span>un <span class=\"_ _0\"></span>impacto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>signifi<span class=\"_ _0\"></span>cativo <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>resentes cuentas anuales con<span class=\"_ _0\"></span>solidadas. A <span class=\"_ _0\"></span><span class=\"ls0\">continuaci\u00f3n, <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>muestra <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>an\u00e1lisis <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>sald<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>vencidos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>det<span class=\"_ _0\"></span>eriorados <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ecogidos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el </span>ep\u00edgrafe <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>\u201cc<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>o<span class=\"_ _0\"></span>tras <span class=\"_ _3\"> </span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>cobr<span class=\"_ _0\"></span>ar\u201d <span class=\"_ _4\"> </span>clasificados <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>funci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>su <span class=\"_ _3\"> </span>antig<span class=\"_ _0\"></span>\u00fcedad <span class=\"_ _4\"> </span>al cierre de los ejercicios<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3 <span class=\"ls1f\">y </span>2022: 31.12.<span class=\"ls6\">2023</span> 31.12.<span class=\"ls6\">2022</span> Menos de 30 d\u00ed<span class=\"_ _1\"></span>as 5.297 6.298 Entre 31 y 60 d<span class=\"_ _1\"></span>\u00edas 1.072 2.559 M\u00e1s de 61 d\u00eda<span class=\"_ _1\"></span>s 114<span class=\"ls0\"> </span>245<span class=\"ls0\"> </span>Aunque estos <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>est\u00e1n dentro <span class=\"_ _0\"></span>del alcanc<span class=\"_ _0\"></span>e del d<span class=\"_ _0\"></span>eterioro d<span class=\"_ _0\"></span>e activos <span class=\"_ _0\"></span>financieros d<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>NIIF 9, el  sa<span class=\"_ _1\"></span>ldo  al  31 <span class=\"_ _4\"> </span>de  diciembre  de  2023  y  al <span class=\"_ _4\"> </span>31  de  diciembre  de  2022 <span class=\"_ _4\"> </span>supo<span class=\"_ _0\"></span>ne  una <span class=\"_ _4\"> </span>exposici\u00f3n<span class=\"_ _0\"></span> reducida, <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ues <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>Grupo <span class=\"_ _0\"></span>asegu<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>vent<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>papel<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>tant<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>\u00e1lculo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdida esperada <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>supon<span class=\"_ _0\"></span>e un <span class=\"_ _16\"></span>efecto <span class=\"_ _0\"></span>significativo. <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>c\u00e1lculo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _16\"></span>ser\u00eda <span class=\"_ _0\"></span>como<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m\u00e1ximo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dos d\u00edas debido a las posibil<span class=\"_ _0\"></span>idades de realizaci\u00f3<span class=\"_ _0\"></span>n. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "Para valorar las p\u00e9rdidas crediticias esperadas, se han reagrupado las cuentas comerciales  a cobrar y los activos por contrato en base a las caracter\u00edsticas del riesgo de cr\u00e9dito compartido y a los d\u00edas vencidos. El Grupo considera la probabilidad de incumplimiento en el momento de reconocimiento  inicial  del  activo  y  si  ha  habido  un  incremento  significativo  en  el  riesgo  de cr\u00e9dito  a lo  largo  de  cada  ejercicio  financiero.  Independientemente  del  an\u00e1lisis  anterior,  se presume un incremento significativo en el riesgo de cr\u00e9dito si un deudor tarda m\u00e1s de 60 d\u00edas desde su vencimiento, si bien entre el 90% y el 95% del importe vencido se encuentra cubierto por la p\u00f3liza de cr\u00e9dito. ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "A <span class=\"_ _0\"></span><span class=\"ls0\">continuaci\u00f3n, <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>muestra <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>an\u00e1lisis <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>sald<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>vencidos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>det<span class=\"_ _0\"></span>eriorados <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ecogidos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el </span>ep\u00edgrafe <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>\u201cc<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>o<span class=\"_ _0\"></span>tras <span class=\"_ _3\"> </span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>cobr<span class=\"_ _0\"></span>ar\u201d <span class=\"_ _4\"> </span>clasificados <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>funci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>su <span class=\"_ _3\"> </span>antig<span class=\"_ _0\"></span>\u00fcedad <span class=\"_ _4\"> </span>al cierre de los ejercicios<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3 <span class=\"ls1f\">y </span>2022: 31.12.<span class=\"ls6\">2023</span> 31.12.<span class=\"ls6\">2022</span> Menos de 30 d\u00ed<span class=\"_ _1\"></span>as 5.297 6.298 Entre 31 y 60 d<span class=\"_ _1\"></span>\u00edas 1.072 2.559 M\u00e1s de 61 d\u00eda<span class=\"_ _1\"></span>s 114<span class=\"ls0\"> </span>245<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "Con <span class=\"_ _0\"></span>respecto <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los sald<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>de caj<span class=\"_ _0\"></span>a y <span class=\"_ _0\"></span>efectivo<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>dep\u00f3sit<span class=\"_ _0\"></span>os b<span class=\"_ _0\"></span>ancarios a <span class=\"_ _0\"></span>corto <span class=\"_ _0\"></span>plazo<span class=\"_ _16\"></span> <span class=\"_ _0\"></span>el impo<span class=\"_ _0\"></span>rte m\u00e1s<span class=\"_ _0\"></span> significativo <span class=\"_ _2\"></span>se <span class=\"_ _16\"></span>concent<span class=\"_ _0\"></span>ra <span class=\"_ _2\"></span><span class=\"ls20\">en</span> <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>ep\u00f3sitos <span class=\"_ _16\"></span>en <span class=\"_ _2\"></span>cuentas <span class=\"_ _2\"></span>rem<span class=\"_ _0\"></span>uneradas <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>entid<span class=\"_ _0\"></span>ades <span class=\"_ _16\"></span>financie<span class=\"_ _0\"></span>ras <span class=\"_ _16\"></span>de reconocida <span class=\"_ _15\"> </span>so<span class=\"_ _0\"></span>lvencia. <span class=\"_ _19\"> </span>Asimi<span class=\"_ _0\"></span>smo, <span class=\"_ _15\"> </span>se <span class=\"_ _19\"> </span>incluye <span class=\"_ _19\"> </span>2.960 <span class=\"_ _19\"> </span>miles <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>euros <span class=\"_ _19\"> </span>corresp<span class=\"_ _0\"></span>ondientes <span class=\"_ _19\"> </span>a <span class=\"_ _15\"> </span>una Imposici\u00f3n a un plazo<span class=\"_ _0\"></span> de m\u00e1s de tres meses <span class=\"_ _0\"></span>reconocida en clientes y<span class=\"_ _0\"></span> otras cuentas a cob<span class=\"_ _0\"></span>rar.<div class=\"c w56 h4e gs60\"><div class=\"t m0 x28 hb y452 ff3 fs3 fc1 sc1 ls6 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w5a h4e gs61\"><div class=\"t m0 x97 hd y453 ff3 fs3 fc1 sc1 ls0 ws0\">Rating<span class=\"ff5 fs5 sc0\"> </span></div></div><div class=\"c w53 h4e gs62\"><div class=\"t m0 x4f hb y453 ff3 fs3 fc1 sc1 ls0 ws0\">Caja en bancos y dep\u00f3<span class=\"_ _1\"></span>sitos bancarios </div></div><div class=\"c w54 h4e gs63\"><div class=\"t m0 x13 hb y453 ff3 fs3 fc1 sc1 ls0 ws0\">S&amp;P </div></div><div class=\"c w56 h4e gs64\"><div class=\"t m0 x28 hb y453 ff3 fs3 fc1 sc1 ls0 ws0\">Fitch </div></div><div class=\"c w58 h4e gs65\"><div class=\"t m0 x2f hb y453 ff3 fs3 fc1 sc1 ls0 ws0\">Moody </div></div><div class=\"c w56 h4e gs66\"><div class=\"t m0 x1d hb y453 ff3 fs3 fc1 sc1 ls0 ws0\">Saldo </div></div><div class=\"c w53 h4e gs67\"><div class=\"t m0 x4f hb y453 ff3 fs3 fc1 sc0 ls0 ws0\">Banco A </div></div><div class=\"c w58 h4e gs68\"><div class=\"t m0 x28 hb y453 ff3 fs3 fc1 sc0 ls0 ws0\">Baa2 </div></div><div class=\"c w56 h4e gs69\"><div class=\"t m0 x2f hb y453 ff3 fs3 fc1 sc0 ls0 ws0\">27.626 </div></div><div class=\"c w53 h4e gs6a\"><div class=\"t m0 x4f hb y453 ff3 fs3 fc1 sc0 ls0 ws0\">Banco B </div></div><div class=\"c w54 h4e gs6b\"><div class=\"t m0 x64 hb y453 ff3 fs3 fc1 sc0 ls0 ws0\">A- </div></div><div class=\"c w56 h4e gs6c\"><div class=\"t m0 x2f hb y453 ff3 fs3 fc1 sc0 ls0 ws0\">27.576 </div></div><div class=\"c w53 h4e gs6d\"><div class=\"t m0 x4f hb y453 ff3 fs3 fc1 sc0 ls0 ws0\">Banco C  </div></div><div class=\"c w54 h4e gs6e\"><div class=\"t m0 x28 hb y453 ff3 fs3 fc1 sc0 ls2c ws0\">BBB<span class=\"ls0\">- </span></div></div><div class=\"c w56 h4e gs6f\"><div class=\"t m0 x2f hb y453 ff3 fs3 fc1 sc0 ls0 ws0\">25.861 </div></div><div class=\"c w53 h4e gs70\"><div class=\"t m0 x4f hb y453 ff3 fs3 fc1 sc0 ls0 ws0\">Banco D  </div></div><div class=\"c w54 h4e gs71\"><div class=\"t m0 x1d hb y453 ff3 fs3 fc1 sc0 ls2c ws0\">BBB+<span class=\"ls0\"> </span></div></div><div class=\"c w56 h4e gs72\"><div class=\"t m0 x64 hb y453 ff3 fs3 fc1 sc0 ls0 ws0\">A- </div></div><div class=\"c w56 h4e gs73\"><div class=\"t m0 x2f hb y453 ff3 fs3 fc1 sc0 ls0 ws0\">11.635 </div></div><div class=\"c w53 h4f gs74\"><div class=\"t m0 x4f hb y45b ff3 fs3 fc1 sc0 ls0 ws0\">Banco E </div></div><div class=\"c w54 h4f gs75\"><div class=\"t m0 x13 hb y45b ff3 fs3 fc1 sc0 ls2c ws0\">BB+<span class=\"ls0\"> </span></div></div><div class=\"c w56 h4f gs76\"><div class=\"t m0 x2f hb y45b ff3 fs3 fc1 sc0 ls0 ws0\">10.971 </div></div><div class=\"c w53 h4e gs77\"><div class=\"t m0 x4f hb y453 ff3 fs3 fc1 sc0 ls0 ws0\">Banco F </div></div><div class=\"c w56 h4e gs78\"><div class=\"t m0 x37 hb y453 ff3 fs3 fc1 sc0 ls2d ws0\">AA<span class=\"ls0\">- </span></div></div><div class=\"c w56 h4e gs79\"><div class=\"t m0 x2f hb y453 ff3 fs3 fc1 sc0 ls0 ws0\">10.135 </div></div><div class=\"c w53 h4e gs7a\"><div class=\"t m0 x4f hb y453 ff3 fs3 fc1 sc0 ls0 ws0\">Otros </div></div><div class=\"c w56 h4e gs7b\"><div class=\"t m0 x1d hd y453 ff3 fs3 fc1 sc0 ls0 ws0\">7.910<span class=\"ff5 fs5\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "<div class=\"c w4 h2 gs7d\"><div class=\"t m0 x8 hc y45f ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hd y8 ff3 fs5 fc1 sc0 ls2e ws0\">c)<span class=\"ff2 ls0\"> <span class=\"_ _21\"> </span><span class=\"ff3\">Ries<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>li<span class=\"_ _8\"></span>quid<span class=\"_ _1\"></span>ez </span></span></div><div class=\"t m0 x8 h2e y460 ff3 fs7 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y461 ff3 fs5 fc1 sc0 ls0 ws0\">Una<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>gesti<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>prud<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e <span class=\"_ _1b\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _1b\"> </span>rie<span class=\"_ _1\"></span>sgo<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>de <span class=\"_ _10\"> </span>l<span class=\"_ _1\"></span>iqu<span class=\"_ _8\"></span>idez <span class=\"_ _1b\"> </span>imp<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _1b\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>ma<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>imi<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>de <span class=\"_ _10\"> </span>ef<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vo,<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>la </div><div class=\"t m0 x8 hc y462 ff3 fs5 fc1 sc0 ls0 ws0\">dis<span class=\"_ _8\"></span>ponib<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad <span class=\"_ _1c\"> </span>de <span class=\"_ _22\"> </span>financiaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>mediant<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>un <span class=\"_ _22\"> </span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _22\"> </span>s<span class=\"_ _0\"></span>uficiente <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>facilidades <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>cr\u00e9dito </div><div class=\"t m0 x8 hc y463 ff3 fs5 fc1 sc0 ls0 ws0\">comprometidas y t<span class=\"_ _0\"></span>ener capacidad para liquid<span class=\"_ _0\"></span>ar posiciones de me<span class=\"_ _0\"></span>rcado.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y464 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y465 ff3 fs5 fc1 sc0 ls0 ws0\">La <span class=\"_ _16\"></span>direcci\u00f3n <span class=\"_ _2\"></span>realiza <span class=\"_ _16\"></span>un <span class=\"_ _2\"></span>seguimiento<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>peri\u00f3dico <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>revisiones <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>liquidez <span class=\"_ _16\"></span>en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>los </div><div class=\"t m0 x8 hc y466 ff3 fs5 fc1 sc0 ls0 ws0\">flujos <span class=\"_ _1a\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1b\"> </span>efectivo <span class=\"_ _1b\"> </span>esperados,<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>mantien<span class=\"_ _0\"></span>e <span class=\"_ _1a\"> </span>sufi<span class=\"_ _0\"></span>ciente <span class=\"_ _1b\"> </span>efectivo <span class=\"_ _1a\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _1b\"> </span>hacer <span class=\"_ _1b\"> </span>frente <span class=\"_ _1b\"> </span>a <span class=\"_ _1a\"> </span>s<span class=\"_ _0\"></span>us </div><div class=\"t m0 x8 hc y467 ff3 fs5 fc1 sc0 ls0 ws0\">necesidades de liquide<span class=\"_ _0\"></span>z. </div><div class=\"t m0 x8 hc y468 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y392 ff3 fs5 fc1 sc0 ls0 ws0\">La <span class=\"_ _4\"> </span>tabla <span class=\"_ _4\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>m<span class=\"_ _0\"></span>uestra <span class=\"_ _4\"> </span>a  continuaci\u00f3n <span class=\"_ _4\"> </span>presenta  un <span class=\"_ _4\"> </span>an\u00e1lisis <span class=\"_ _4\"> </span>de  los <span class=\"_ _4\"> </span>pasivos  financieros <span class=\"_ _4\"> </span>del </div><div class=\"t m0 x8 hc y469 ff3 fs5 fc1 sc0 ls0 ws0\">Grupo agrupados por v<span class=\"_ _0\"></span>encimientos<span class=\"_ _0\"></span>, seg\u00fan los flujos <span class=\"_ _0\"></span>de efectivo<span class=\"_ _0\"></span> e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>dos:<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc y46a ff3 fs5 fc1 sc0 ls0 ws0\"> </div></div><div class=\"c w5c h51 gs7e\"><div class=\"t m0 x1d hb y46e ff3 fs3 fc1 sc1 ls0 ws0\">Me<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>  </div><div class=\"t m0 x1a hb y46f ff3 fs3 fc1 sc1 ls0 ws0\"> a\u00f1<span class=\"_ _8\"></span>o </div></div><div class=\"c w5d h51 gs7f\"><div class=\"t m0 x28 hb y46e ff3 fs3 fc1 sc1 ls0 ws0\">En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 1 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2 </div><div class=\"t m0 x56 hb y46f ff3 fs3 fc1 sc1 ls0 ws0\">a\u00f1o<span class=\"_ _8\"></span>s </div></div><div class=\"c w5c h51 gs80\"><div class=\"t m0 x28 hb y46e ff3 fs3 fc1 sc1 ls0 ws0\">En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 2 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>5 </div><div class=\"t m0 x56 hb y46f ff3 fs3 fc1 sc1 ls0 ws0\">a\u00f1o<span class=\"_ _8\"></span>s </div></div><div class=\"c w5d h51 gs81\"><div class=\"t m0 x27 hb y46e ff3 fs3 fc1 sc1 ls0 ws0\">M\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 5<span class=\"_ _8\"></span> </div><div class=\"t m0 x56 hb y46f ff3 fs3 fc1 sc1 ls0 ws0\">a\u00f1o<span class=\"_ _8\"></span>s </div></div><div class=\"c w5b h50 gs82\"><div class=\"t m0 x16 hb y470 ff3 fs3 fc1 sc1 ls0 ws0\">Al<span class=\"_ _1\"></span> 31<span class=\"_ _8\"></span> de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span> de <span class=\"_ _8\"></span><span class=\"ls2f\">2023<span class=\"ls0\"> </span></span></div></div><div class=\"c w5b h50 gs83\"><div class=\"t m0 x16 hb y46c ff3 fs3 fc1 sc0 ls0 ws0\">Deu<span class=\"_ _8\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con<span class=\"_ _8\"></span> en<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>da<span class=\"_ _8\"></span>des <span class=\"_ _8\"></span>de c<span class=\"_ _8\"></span>r\u00e9d<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>o </div></div><div class=\"c w5c h50 gs84\"><div class=\"t m0 x1c hb y46c ff3 fs3 fc1 sc0 ls0 ws0\">6.524 </div></div><div class=\"c w5d h50 gs85\"><div class=\"t m0 x1c hb y46c ff3 fs3 fc1 sc0 ls0 ws0\">5.656 </div></div><div class=\"c w5c h50 gs86\"><div class=\"t m0 x18 hb y46c ff3 fs3 fc1 sc0 ls0 ws0\">12.587 </div></div><div class=\"c w5d h50 gs87\"><div class=\"t m0 x20 hb y46c ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w5b h52 gs88\"><div class=\"t m0 x16 hb y470 ff3 fs3 fc1 sc0 ls0 ws0\">Pro<span class=\"_ _8\"></span>vee<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>s y<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>edo<span class=\"_ _8\"></span>res<span class=\"_ _1\"></span>  </div></div><div class=\"c w5c h52 gs89\"><div class=\"t m0 x18 hb y470 ff3 fs3 fc1 sc0 ls0 ws0\">33.186 </div></div><div class=\"c w5d h52 gs8a\"><div class=\"t m0 x20 hb y470 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w5c h52 gs8b\"><div class=\"t m0 x20 hb y470 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w5d h52 gs8c\"><div class=\"t m0 x20 hb y470 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w5b h50 gs8d\"><div class=\"t m0 x16 hb y470 ff3 fs3 fc1 sc0 ls0 ws0\">Ot<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s f<span class=\"_ _8\"></span>inan<span class=\"_ _8\"></span>cier<span class=\"_ _8\"></span>os<span class=\"_ _1\"></span> </div></div><div class=\"c w5c h50 gs8e\"><div class=\"t m0 x20 hb y470 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w5d h50 gs8f\"><div class=\"t m0 x53 hb y470 ff3 fs3 fc1 sc0 ls6 ws0\">532<span class=\"ls0\"> </span></div></div><div class=\"c w5c h50 gs90\"><div class=\"t m0 x53 hb y470 ff3 fs3 fc1 sc0 ls6 ws0\">669<span class=\"ls0\"> </span></div></div><div class=\"c w5d h50 gs91\"><div class=\"t m0 x1c hb y470 ff3 fs3 fc1 sc0 ls0 ws0\">1.002 </div></div><div class=\"c w5c h53 gs92\"><div class=\"t m0 x1d hb y46e ff3 fs3 fc1 sc1 ls0 ws0\">Me<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>  </div><div class=\"t m0 x53 hb y477 ff3 fs3 fc1 sc1 ls0 ws0\">a\u00f1o<span class=\"_ _8\"></span> </div></div><div class=\"c w5d h53 gs93\"><div class=\"t m0 x28 hb y46e ff3 fs3 fc1 sc1 ls0 ws0\">En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 1 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2 </div><div class=\"t m0 x56 hb y477 ff3 fs3 fc1 sc1 ls0 ws0\">a\u00f1o<span class=\"_ _8\"></span>s </div></div><div class=\"c w5c h53 gs94\"><div class=\"t m0 x28 hb y46e ff3 fs3 fc1 sc1 ls0 ws0\">En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 2 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>5 </div><div class=\"t m0 x56 hb y477 ff3 fs3 fc1 sc1 ls0 ws0\">a\u00f1o<span class=\"_ _8\"></span>s </div></div><div class=\"c w5d h53 gs95\"><div class=\"t m0 x27 hb y46e ff3 fs3 fc1 sc1 ls0 ws0\">M\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 5<span class=\"_ _8\"></span> </div><div class=\"t m0 x56 hb y477 ff3 fs3 fc1 sc1 ls0 ws0\">a\u00f1o<span class=\"_ _8\"></span>s </div></div><div class=\"c w5b h50 gs96\"><div class=\"t m0 x16 hb y46c ff3 fs3 fc1 sc1 ls0 ws0\">Al<span class=\"_ _1\"></span> 31<span class=\"_ _8\"></span> de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span> de <span class=\"_ _8\"></span><span class=\"ls2f\">2022<span class=\"ls0\"> </span></span></div></div><div class=\"c w5b h50 gs97\"><div class=\"t m0 x16 hb y470 ff3 fs3 fc1 sc0 ls0 ws0\">Deu<span class=\"_ _8\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con<span class=\"_ _8\"></span> en<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>da<span class=\"_ _8\"></span>des <span class=\"_ _8\"></span>de c<span class=\"_ _8\"></span>r\u00e9d<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>o </div></div><div class=\"c w5c h50 gs98\"><div class=\"t m0 x18 hb y470 ff3 fs3 fc1 sc0 ls0 ws0\">14<span class=\"_ _1\"></span>.6<span class=\"_ _1\"></span>19<span class=\"_ _1\"></span> </div></div><div class=\"c w5d h50 gs99\"><div class=\"t m0 x1c hb y470 ff3 fs3 fc1 sc0 ls0 ws0\">5.6<span class=\"_ _8\"></span>57 </div></div><div class=\"c w5c h50 gs9a\"><div class=\"t m0 x18 hb y470 ff3 fs3 fc1 sc0 ls0 ws0\">16<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>56<span class=\"_ _1\"></span> </div></div><div class=\"c w5d h50 gs9b\"><div class=\"t m0 x1c hb y470 ff3 fs3 fc1 sc0 ls0 ws0\">1.2<span class=\"_ _8\"></span>86 </div></div><div class=\"c w5b h50 gs9c\"><div class=\"t m0 x16 hb y46c ff3 fs3 fc1 sc0 ls0 ws0\">Pro<span class=\"_ _8\"></span>vee<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>s y<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>edo<span class=\"_ _8\"></span>res<span class=\"_ _1\"></span>  </div></div><div class=\"c w5c h50 gs9d\"><div class=\"t m0 x18 hb y46c ff3 fs3 fc1 sc0 ls0 ws0\">54<span class=\"_ _1\"></span>.6<span class=\"_ _1\"></span>01<span class=\"_ _1\"></span> </div></div><div class=\"c w5d h50 gs9e\"><div class=\"t m0 x20 hb y46c ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w5c h50 gs9f\"><div class=\"t m0 x20 hb y46c ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w5d h50 gsa0\"><div class=\"t m0 x20 hb y46c ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w5b h50 gsa1\"><div class=\"t m0 x16 hb y46c ff3 fs3 fc1 sc0 ls0 ws0\">Ot<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s f<span class=\"_ _8\"></span>inan<span class=\"_ _8\"></span>cier<span class=\"_ _8\"></span>os<span class=\"_ _1\"></span> </div></div><div class=\"c w5c h50 gsa2\"><div class=\"t m0 x20 hb y46c ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w5d h50 gsa3\"><div class=\"t m0 x9c hb y46c ff3 fs3 fc1 sc0 ls2f ws0\">624<span class=\"ls0\"> </span></div></div><div class=\"c w5c h50 gsa4\"><div class=\"t m0 x9c hb y46c ff3 fs3 fc1 sc0 ls2f ws0\">796<span class=\"ls0\"> </span></div></div><div class=\"c w5d h50 gsa5\"><div class=\"t m0 x1c hb y46c ff3 fs3 fc1 sc0 ls0 ws0\">1.1<span class=\"_ _8\"></span>13 </div></div><div class=\"c w4 h2 gs7d\"><div class=\"t m0 x8 hc y47a ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y47b ff3 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _1c\"> </span>deu<span class=\"_ _8\"></span>das <span class=\"_ _1c\"> </span>con <span class=\"_ _19\"> </span>enti<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>cr\u00e9di<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>se <span class=\"_ _1c\"> </span>incl<span class=\"_ _1\"></span>uy<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>los <span class=\"_ _19\"> </span>inter<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>pr\u00e9<span class=\"_ _8\"></span>stamo<span class=\"_ _1\"></span>s </div><div class=\"t m0 x8 hc y4c ff3 fs5 fc1 sc0 ls0 ws0\">con<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>upo<span class=\"_ _1\"></span>. </div><div class=\"t m0 x8 hd y47c ff2 fs5 fc1 sc0 ls0 ws0\"><span class=\"_ _7\"> </span><span class=\"ff3\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfManagingLiquidityRisk",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "c)<span class=\"ff2 ls0\"> <span class=\"_ _21\"> </span><span class=\"ff3\">Ries<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>li<span class=\"_ _8\"></span>quid<span class=\"_ _1\"></span>ez </span></span>Una<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>gesti<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>prud<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e <span class=\"_ _1b\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _1b\"> </span>rie<span class=\"_ _1\"></span>sgo<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>de <span class=\"_ _10\"> </span>l<span class=\"_ _1\"></span>iqu<span class=\"_ _8\"></span>idez <span class=\"_ _1b\"> </span>imp<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _1b\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>ma<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>imi<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>de <span class=\"_ _10\"> </span>ef<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vo,<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>la dis<span class=\"_ _8\"></span>ponib<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad <span class=\"_ _1c\"> </span>de <span class=\"_ _22\"> </span>financiaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>mediant<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>un <span class=\"_ _22\"> </span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _22\"> </span>s<span class=\"_ _0\"></span>uficiente <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>facilidades <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>cr\u00e9dito comprometidas y t<span class=\"_ _0\"></span>ener capacidad para liquid<span class=\"_ _0\"></span>ar posiciones de me<span class=\"_ _0\"></span>rcado.<span class=\"_ _0\"></span> La <span class=\"_ _16\"></span>direcci\u00f3n <span class=\"_ _2\"></span>realiza <span class=\"_ _16\"></span>un <span class=\"_ _2\"></span>seguimiento<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>peri\u00f3dico <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>revisiones <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>liquidez <span class=\"_ _16\"></span>en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>los flujos <span class=\"_ _1a\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1b\"> </span>efectivo <span class=\"_ _1b\"> </span>esperados,<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>mantien<span class=\"_ _0\"></span>e <span class=\"_ _1a\"> </span>sufi<span class=\"_ _0\"></span>ciente <span class=\"_ _1b\"> </span>efectivo <span class=\"_ _1a\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _1b\"> </span>hacer <span class=\"_ _1b\"> </span>frente <span class=\"_ _1b\"> </span>a <span class=\"_ _1a\"> </span>s<span class=\"_ _0\"></span>us necesidades de liquide<span class=\"_ _0\"></span>z. La <span class=\"_ _4\"> </span>tabla <span class=\"_ _4\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>m<span class=\"_ _0\"></span>uestra <span class=\"_ _4\"> </span>a  continuaci\u00f3n <span class=\"_ _4\"> </span>presenta  un <span class=\"_ _4\"> </span>an\u00e1lisis <span class=\"_ _4\"> </span>de  los <span class=\"_ _4\"> </span>pasivos  financieros <span class=\"_ _4\"> </span>del Grupo agrupados por v<span class=\"_ _0\"></span>encimientos<span class=\"_ _0\"></span>, seg\u00fan los flujos <span class=\"_ _0\"></span>de efectivo<span class=\"_ _0\"></span> e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>dos:<span class=\"_ _8\"></span> Me<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>   a\u00f1<span class=\"_ _8\"></span>o En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 1 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2 a\u00f1o<span class=\"_ _8\"></span>s En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 2 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>5 a\u00f1o<span class=\"_ _8\"></span>s M\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 5<span class=\"_ _8\"></span> a\u00f1o<span class=\"_ _8\"></span>s Al<span class=\"_ _1\"></span> 31<span class=\"_ _8\"></span> de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span> de <span class=\"_ _8\"></span><span class=\"ls2f\">2023<span class=\"ls0\"> </span></span>Deu<span class=\"_ _8\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con<span class=\"_ _8\"></span> en<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>da<span class=\"_ _8\"></span>des <span class=\"_ _8\"></span>de c<span class=\"_ _8\"></span>r\u00e9d<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>o 6.524 5.656 12.587 - Pro<span class=\"_ _8\"></span>vee<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>s y<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>edo<span class=\"_ _8\"></span>res<span class=\"_ _1\"></span>  33.186 - - - Ot<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s f<span class=\"_ _8\"></span>inan<span class=\"_ _8\"></span>cier<span class=\"_ _8\"></span>os<span class=\"_ _1\"></span> - 532<span class=\"ls0\"> </span>669<span class=\"ls0\"> </span>1.002 Me<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>  a\u00f1o<span class=\"_ _8\"></span> En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 1 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2 a\u00f1o<span class=\"_ _8\"></span>s En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 2 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>5 a\u00f1o<span class=\"_ _8\"></span>s M\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 5<span class=\"_ _8\"></span> a\u00f1o<span class=\"_ _8\"></span>s Al<span class=\"_ _1\"></span> 31<span class=\"_ _8\"></span> de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span> de <span class=\"_ _8\"></span><span class=\"ls2f\">2022<span class=\"ls0\"> </span></span>Deu<span class=\"_ _8\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con<span class=\"_ _8\"></span> en<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>da<span class=\"_ _8\"></span>des <span class=\"_ _8\"></span>de c<span class=\"_ _8\"></span>r\u00e9d<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>o 14<span class=\"_ _1\"></span>.6<span class=\"_ _1\"></span>19<span class=\"_ _1\"></span> 5.6<span class=\"_ _8\"></span>57 16<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>56<span class=\"_ _1\"></span> 1.2<span class=\"_ _8\"></span>86 Pro<span class=\"_ _8\"></span>vee<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>s y<span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>edo<span class=\"_ _8\"></span>res<span class=\"_ _1\"></span>  54<span class=\"_ _1\"></span>.6<span class=\"_ _1\"></span>01<span class=\"_ _1\"></span> - - - Ot<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s f<span class=\"_ _8\"></span>inan<span class=\"_ _8\"></span>cier<span class=\"_ _8\"></span>os<span class=\"_ _1\"></span> - 624<span class=\"ls0\"> </span>796<span class=\"ls0\"> </span>1.1<span class=\"_ _8\"></span>13 En <span class=\"_ _1c\"> </span>deu<span class=\"_ _8\"></span>das <span class=\"_ _1c\"> </span>con <span class=\"_ _19\"> </span>enti<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>cr\u00e9di<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>se <span class=\"_ _1c\"> </span>incl<span class=\"_ _1\"></span>uy<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>los <span class=\"_ _19\"> </span>inter<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ses<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>fut<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>pr\u00e9<span class=\"_ _8\"></span>stamo<span class=\"_ _1\"></span>s con<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>upo<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "3.2.<span class=\"ls0\"> <span class=\"_ _2f\"> </span>Ges<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>rie<span class=\"_ _8\"></span>sgo <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l c<span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l </span>Los \u00edndices de apalancami<span class=\"_ _0\"></span>ento al 31 de diciemb<span class=\"_ _0\"></span>re de <span class=\"_ _0\"></span>2023 <span class=\"ls12\">y </span>2022 fueron los sig<span class=\"_ _0\"></span>uientes:<span class=\"_ _0\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Deu<span class=\"_ _8\"></span>da <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>ent<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cr\u00e9<span class=\"_ _8\"></span>dito<span class=\"_ _8\"></span> (N<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> 1<span class=\"_ _1\"></span>8)<span class=\"_ _1\"></span> 24.293 37<span class=\"_ _1\"></span>.7<span class=\"_ _1\"></span>83<span class=\"_ _1\"></span> Me<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>s:<span class=\"_ _1\"></span> E<span class=\"_ _8\"></span>fect<span class=\"_ _8\"></span>ivo<span class=\"_ _1\"></span> y<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>p\u00f3<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ca<span class=\"_ _8\"></span>rios<span class=\"_ _1\"></span> (121.714) (79<span class=\"_ _8\"></span>.97<span class=\"_ _1\"></span>4)<span class=\"_ _8\"></span> Deu<span class=\"_ _8\"></span>da <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a (97.421) (42<span class=\"_ _8\"></span>.19<span class=\"_ _1\"></span>1)<span class=\"_ _8\"></span> Pa<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mon<span class=\"_ _8\"></span>io n<span class=\"_ _8\"></span>eto<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>on<span class=\"_ _8\"></span>sol<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> 318.406 28<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>35<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span> \u00cdnd<span class=\"_ _8\"></span>ice<span class=\"_ _1\"></span> de<span class=\"_ _8\"></span> apa<span class=\"_ _8\"></span>lan<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>to<span class=\"_ _8\"></span> (3<span class=\"ls0\">0<span class=\"_ _1\"></span>,<span class=\"ls2f\">60<span class=\"ls30\">)%<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span></span>(14<span class=\"_ _8\"></span>,68<span class=\"_ _1\"></span>)%<span class=\"_ _1\"></span> El <span class=\"_ _16\"></span>\u00ednd<span class=\"_ _0\"></span>ice <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>ap<span class=\"_ _0\"></span>alancamient<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>se <span class=\"_ _2\"></span>calcula <span class=\"_ _16\"></span>com<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>la <span class=\"_ _2\"></span>deuda <span class=\"_ _2\"></span>neta <span class=\"_ _16\"></span>div<span class=\"_ _0\"></span>idida <span class=\"_ _16\"></span>ent<span class=\"_ _0\"></span>re <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>neto, siendo <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>deuda <span class=\"_ _17\"> </span>net<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>total <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>e  los <span class=\"_ _15\"> </span>recursos <span class=\"_ _15\"> </span>aj<span class=\"_ _0\"></span>enos <span class=\"_ _17\"> </span>(pr\u00e9stamos<span class=\"_ _0\"></span>  y <span class=\"_ _17\"> </span>cr<span class=\"_ _1\"></span>\u00e9di<span class=\"_ _1\"></span>tos<span class=\"_ _1\"></span>  con  ent<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>dade<span class=\"_ _8\"></span>s fin<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>cie<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>as)<span class=\"_ _1\"></span>, meno<span class=\"_ _1\"></span>s las par<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>\u201ce<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>vo y <span class=\"_ _0\"></span>lo<span class=\"_ _1\"></span>s equ<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>s al efe<span class=\"_ _1\"></span>cti<span class=\"_ _1\"></span>vo<span class=\"_ _1\"></span>\u201d, \u201cde<span class=\"_ _1\"></span>p\u00f3s<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>os ban<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>os<span class=\"_ _8\"></span> a c<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to p<span class=\"_ _1\"></span>laz<span class=\"_ _1\"></span>o\u201d<span class=\"ff3\"> <span class=\"ls31\">y </span>2<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>60<span class=\"_ _1\"></span> mil<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>spon<span class=\"_ _8\"></span>dient<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>a Im<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>ici<span class=\"_ _8\"></span>\u00f3n a u<span class=\"_ _1\"></span>n pl<span class=\"_ _8\"></span>azo d<span class=\"_ _1\"></span>e m<span class=\"_ _1\"></span>\u00e1s <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>tre<span class=\"_ _1\"></span>s </span>me<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s reco<span class=\"_ _1\"></span>noc<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cli<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>y otra<span class=\"_ _1\"></span>s cue<span class=\"_ _1\"></span>nta<span class=\"_ _1\"></span>s a <span class=\"_ _0\"></span>cobr<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ls31\">y <span class=\"_ _16\"></span></span>el<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>pat<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>mon<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>net<span class=\"_ _8\"></span>o <span class=\"_ _0\"></span>cons<span class=\"_ _8\"></span>olid<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>el que<span class=\"_ _8\"></span> se<span class=\"_ _1\"></span> mu<span class=\"_ _8\"></span>estr<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l c<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>spon<span class=\"_ _8\"></span>diente<span class=\"_ _8\"></span> ep\u00ed<span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>af<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>bal<span class=\"_ _1\"></span>anc<span class=\"_ _8\"></span>e c<span class=\"_ _1\"></span>onso<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>do.<span class=\"_ _1\"></span> En  el  an\u00e1lisis  d<span class=\"_ _0\"></span>e  presentaci\u00f3n <span class=\"_ _17\"> </span>de  sensibilid<span class=\"_ _0\"></span>ades  relacionadas <span class=\"_ _17\"> </span>con  los <span class=\"_ _17\"> </span>riesgos  mencionados anteriormente, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>irecci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>consid<span class=\"_ _0\"></span>erado <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>NIC <span class=\"_ _3\"></span>1 <span class=\"_ _16\"></span>p\u00e1<span class=\"_ _0\"></span>rrafo <span class=\"_ _2\"></span>31, <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>establece <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue los <span class=\"_ _4\"> </span>desgloses  r<span class=\"_ _1\"></span>equeridos  por <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>NIIF <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>son  ne<span class=\"_ _1\"></span>cesarios<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>carecen <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>impo<span class=\"_ _0\"></span>rtancia  r<span class=\"_ _1\"></span>elativa, aunque <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cierre <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>cada <span class=\"_ _3\"></span>ejercicio <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>olver\u00e1 <span class=\"_ _3\"> </span>a <span class=\"_ _3\"></span>evaluar <span class=\"_ _3\"></span>si <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>ichos <span class=\"_ _3\"></span>riesgos <span class=\"_ _3\"> </span>representan <span class=\"_ _3\"> </span>riesgos significativos <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _16\"></span>y, <span class=\"_ _2\"></span>por <span class=\"_ _16\"></span>tanto, <span class=\"_ _2\"></span>susceptibles <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>mayores <span class=\"_ _2\"></span>desgloses, <span class=\"_ _2\"></span>espec\u00edficamente<span class=\"_ _0\"></span> los requeridos por la <span class=\"_ _0\"></span>NIIF 7 en su p\u00e1rrafo 4<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "3.3.  Estimaci\u00f3n del valor razonable El Grupo no mantiene instrumentos financieros a valor razonable con cambios en resultados. Se asume que el importe en libros menos la provisi\u00f3n por deterioro de valor de las cuentas a cobrar y a pagar se aproxima a su valor razonable. El valor razonable de los pasivos financieros a efectos de la presentaci\u00f3n de la informaci\u00f3n financiera se estima descontando los flujos contractuales futuros de efectivo al tipo de inter\u00e9s corriente del mercado del que puede disponer el Grupo para instrumentos financieros similares El  ep\u00edgrafe  del  balance  consolidado  \u201cActivos  biol\u00f3gicos\u201d  se  encuentran  valorados  a  valor razonable, tal y como establece la NIC 41 Agricultura (ver Nota 2.7). a)  Pr\u00e9stamos y cr\u00e9ditos con entidades financieras El  Grupo  no  tiene  exposici\u00f3n  de  los  pr\u00e9stamos  y  cr\u00e9ditos  con  entidades  de  cr\u00e9dito  a variaciones en los tipos de inter\u00e9s. El l\u00edmite conjunto de las l\u00edneas de cr\u00e9dito y pr\u00e9stamos concedidos por entidades de cr\u00e9dito al 31 de diciembre de 2023 asciende a 31.997 miles de euros (2022: 47.103 miles de euros). Los importes en libros y los valores razonables de recursos ajenos no corrientes (pr\u00e9stamos y cr\u00e9ditos con entidades financieras) son los siguientes: Importe en libros Valor razonable 2023 2022 2023 2022 Pr\u00e9stamos con entidades de cr\u00e9dito 17.962 23.426 17.962 23.426 Los valores  razonables  de los recursos  ajenos  corrientes  equivalen  a sus importes  en libros, dado  que  el  efecto  del  descuento  no  es  significativo.  Los  valores  razonables  para  2023  se basan en los flujos de efectivo descontados a un tipo basado en el Euribor a tres meses al 31 de diciembre de 2023. El vencimiento de los recursos ajenos es el siguiente: Menos de1  Entre 1 y 2 Entre 2 y 5 M\u00e1s de 5 a\u00f1o a\u00f1os a\u00f1os a\u00f1os Al 31 de diciembre de 2023 Deudas con entidades de cr\u00e9dito 6.331 5.511 12.451 - Otros pasivos financieros - 532 669 1.002 Menos de1  Entre 1 y 2 Entre 2 y 5 M\u00e1s de 5  A\u00f1o a\u00f1os a\u00f1os a\u00f1os Al 31 de diciembre de 2022 Deudas con entidades de cr\u00e9dito 14.357 5.464 16.678 1.284 Otros pasivos financieros - 624 796 1.113 Los tipos de inter\u00e9s efectivos en la fecha del balance fueron los siguientes: 2023 2022 % % 0,87 0,75 0,87 0,75 El tipo de inter\u00e9s efectivo es el resultado de dividir los intereses devengados entre el importe medio de los pr\u00e9stamos del ejercicio . ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "Regu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n e<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>dor<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00eda El <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"> </span>t<span class=\"_ _0\"></span>iene <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>operac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _3\"> </span>dos <span class=\"_ _4\"> </span>instalaciones <span class=\"_ _3\"></span>de <span class=\"_ _3\"> </span>cogeneraci\u00f3n <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>energ\u00eda <span class=\"_ _4\"> </span>el\u00e9ctrica, <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>de biomasa <span class=\"_ _2\"></span>(lico<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>neg<span class=\"_ _0\"></span>ro), <span class=\"_ _2\"></span>la <span class=\"_ _3\"> </span>cual <span class=\"_ _2\"></span>est<span class=\"_ _0\"></span>\u00e1 <span class=\"_ _2\"></span>incluida<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>dentro <span class=\"_ _3\"> </span>del <span class=\"_ _2\"></span>segm<span class=\"_ _0\"></span>ento <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>fabricac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>celulosa <span class=\"_ _3\"></span>y otra <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>gas <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ciclo <span class=\"_ _16\"></span>combinado, <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>ello, <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _16\"></span>permanece <span class=\"_ _0\"></span>atenta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>vast<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>reg<span class=\"_ _0\"></span>ulaci\u00f3n <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> en  esta  materia  se <span class=\"_ _4\"> </span>viene  publicando  desde  el  a\u00f1o  2013,  a <span class=\"_ _4\"> </span>contin<span class=\"_ _0\"></span>uaci\u00f3n,  se <span class=\"_ _4\"> </span>plas<span class=\"_ _0\"></span>ma  la <span class=\"_ _4\"> </span>m<span class=\"_ _0\"></span>\u00e1s relevante.<span class=\"_ _3c\"> </span> La publicaci\u00f3n de<span class=\"_ _0\"></span> la Ley 15/2012, d<span class=\"_ _0\"></span>e 27 de diciemb<span class=\"_ _0\"></span>re, de medid<span class=\"_ _0\"></span>as fiscales par<span class=\"_ _0\"></span>a la sostenibil<span class=\"_ _0\"></span>idad energ\u00e9tica, <span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>el R<span class=\"_ _0\"></span>eal <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>ecreto-Ley <span class=\"_ _0\"></span>2/2013, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>febrero, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>medidas <span class=\"_ _0\"></span>urgen<span class=\"_ _0\"></span>tes <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>sist<span class=\"_ _0\"></span>ema el\u00e9ctrico y<span class=\"_ _0\"></span> en <span class=\"_ _0\"></span>el secto<span class=\"_ _0\"></span>r fin<span class=\"_ _0\"></span>anciero. Am<span class=\"_ _0\"></span>bas publ<span class=\"_ _0\"></span>icaciones <span class=\"_ _0\"></span>encarecieron<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>energ\u00e9ticos, <span class=\"_ _0\"></span>al gravar <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>gene<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>energ\u00eda <span class=\"_ _0\"></span>el\u00e9ctrica <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ediante <span class=\"_ _16\"></span>un im<span class=\"_ _0\"></span>puesto <span class=\"_ _0\"></span>lin<span class=\"_ _0\"></span>eal d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>7%<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>fra <span class=\"_ _0\"></span>de facturaci\u00f3n <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>este <span class=\"_ _3\"> </span>con<span class=\"_ _0\"></span>cepto, <span class=\"_ _3\"> </span>as\u00ed <span class=\"_ _3\"> </span>como <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>tas<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>adicional <span class=\"_ _3\"></span>sobre <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>cantidad <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>gas <span class=\"_ _3\"> </span>nat<span class=\"_ _0\"></span>ural consumido; c\u00e9ntimo<span class=\"_ _0\"></span> verde.<span class=\"_ _3c\"> </span><div class=\"c w4 h2 gsa7\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc0 ls0 ws0\">Con <span class=\"_ _17\"> </span>fecha <span class=\"_ _17\"> </span>14<span class=\"_ _0\"></span>  d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>julio <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>2013 <span class=\"_ _17\"> </span>entr\u00f3<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>vigor <span class=\"_ _15\"> </span>el <span class=\"_ _17\"> </span>Real <span class=\"_ _17\"> </span>Dec<span class=\"_ _0\"></span>reto<span class=\"_ _0\"></span>-ley <span class=\"_ _15\"> </span>9/2013, <span class=\"_ _17\"> </span>por <span class=\"_ _17\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>se </div><div class=\"t m0 x8 hc y183 ff3 fs5 fc1 sc0 ls0 ws0\">establecen  las<span class=\"_ _0\"></span>  bas<span class=\"_ _0\"></span>es  de <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>nuevo <span class=\"_ _17\"> </span>r\u00e9gimen  j<span class=\"_ _0\"></span>ur\u00eddico <span class=\"_ _17\"> </span>y  econ\u00f3<span class=\"_ _0\"></span>mico  para <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>instalaciones <span class=\"_ _17\"> </span>de </div><div class=\"t m0 x8 hc y184 ff3 fs5 fc1 sc0 ls0 ws0\">producci\u00f3n <span class=\"_ _1a\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1b\"> </span>energ\u00eda <span class=\"_ _1b\"> </span>el\u00e9ctrica <span class=\"_ _1b\"> </span>existentes<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>a <span class=\"_ _1b\"> </span>partir <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>fuentes <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>energ\u00eda <span class=\"_ _1b\"> </span>renovabl<span class=\"_ _0\"></span>e, </div><div class=\"t m0 x8 hc y185 ff3 fs5 fc1 sc0 ls0 ws0\">cogeneraci\u00f3n <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>r<span class=\"_ _0\"></span>esiduos, <span class=\"_ _4\"> </span>instaurando <span class=\"_ _3\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>r<span class=\"_ _0\"></span>\u00e9gimen <span class=\"_ _4\"> </span>retributivo <span class=\"_ _3\"> </span>sob<span class=\"_ _0\"></span>re <span class=\"_ _3\"> </span>pa<span class=\"_ _0\"></span>r\u00e1metros <span class=\"_ _4\"> </span>est\u00e1ndar <span class=\"_ _4\"> </span>en </div><div class=\"t m0 x8 hc y209 ff3 fs5 fc1 sc0 ls0 ws0\">funci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>distin<span class=\"_ _0\"></span>tas <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>stalaciones <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>determinen.<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>citado <span class=\"_ _2\"></span>RD <span class=\"_ _2\"></span>elimin<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>las <span class=\"_ _2\"></span>ta<span class=\"_ _0\"></span>rifas </div><div class=\"t m0 x8 hc y20a ff3 fs5 fc1 sc0 ls0 ws0\">reguladas <span class=\"_ _4\"> </span>de  las <span class=\"_ _4\"> </span>energ\u00edas  renovables <span class=\"_ _4\"> </span>y  cogeneraci\u00f3n, <span class=\"_ _4\"> </span>crea  el <span class=\"_ _4\"> </span>Registro <span class=\"_ _4\"> </span>de  Autoconsumo <span class=\"_ _4\"> </span>de </div><div class=\"t m0 x8 hc y53 ff3 fs5 fc1 sc0 ls0 ws0\">Energ\u00eda <span class=\"_ _1d\"> </span>El\u00e9ctrica <span class=\"_ _23\"> </span>y <span class=\"_ _10\"> </span>an<span class=\"_ _0\"></span>uncia <span class=\"_ _1d\"> </span>un <span class=\"_ _1d\"> </span>n<span class=\"_ _0\"></span>uevo <span class=\"_ _1d\"> </span>r\u00e9gimen <span class=\"_ _23\"> </span>econ\u00f3mico <span class=\"_ _1d\"> </span>que <span class=\"_ _1d\"> </span>tiene<span class=\"_ _0\"></span> <span class=\"_ _1d\"> </span>como <span class=\"_ _1d\"> </span>principal </div><div class=\"t m0 x8 hc y20b ff3 fs5 fc1 sc0 ls0 ws0\">caracter\u00edstica <span class=\"_ _0\"></span>garantiz<span class=\"_ _0\"></span>ar q<span class=\"_ _0\"></span>ue l<span class=\"_ _0\"></span>as in<span class=\"_ _0\"></span>stalaciones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>energ\u00ed<span class=\"_ _0\"></span>a renovabl<span class=\"_ _0\"></span>e ob<span class=\"_ _0\"></span>tengan <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>rentabilid<span class=\"_ _0\"></span>ad </div><div class=\"t m0 x8 hc y20c ff3 fs5 fc1 sc0 ls0 ws0\">equivalente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e in<span class=\"_ _0\"></span>ter\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>ligaciones <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Est<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>a\u00f1os <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>00 <span class=\"_ _0\"></span>puntos <span class=\"_ _0\"></span>b\u00e1sicos </div><div class=\"t m0 x8 hc y20d ff3 fs5 fc1 sc0 ls0 ws0\">y con referenci<span class=\"_ _0\"></span>a a costes e<span class=\"_ _0\"></span> inversi\u00f3n d<span class=\"_ _0\"></span>e una instalaci<span class=\"_ _0\"></span>\u00f3n tipo, <span class=\"_ _0\"></span>durante la totalidad d<span class=\"_ _0\"></span>e su vida \u00fatil<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y20e ff3 fs5 fc1 sc0 ls0 ws0\">regulatoria. <span class=\"_ _16\"></span>Asimismo, <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>referido <span class=\"_ _16\"></span>RD <span class=\"_ _16\"></span>elimin\u00f3 <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>comp<span class=\"_ _0\"></span>lemento <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>efici<span class=\"_ _0\"></span>encia <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>complemento<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y10 ff3 fs5 fc1 sc0 ls0 ws0\">de <span class=\"_ _4\"> </span>energ\u00eda  r<span class=\"_ _1\"></span>eactiva <span class=\"_ _4\"> </span>existent<span class=\"_ _0\"></span>es <span class=\"_ _4\"> </span>hasta <span class=\"_ _4\"> </span>ese <span class=\"_ _4\"> </span>moment<span class=\"_ _0\"></span>o, <span class=\"_ _4\"> </span>lo <span class=\"_ _4\"> </span>cual <span class=\"_ _4\"> </span>supuso<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>significativo <span class=\"_ _4\"> </span>impa<span class=\"_ _0\"></span>cto </div><div class=\"t m0 x8 hc y58 ff3 fs5 fc1 sc0 ls0 ws0\">adicional <span class=\"_ _17\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>balance <span class=\"_ _15\"> </span>energ\u00e9tico <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>Sociedad. <span class=\"_ _15\"> </span>Adicion<span class=\"_ _0\"></span>almente, <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>ublicaci\u00f3n <span class=\"_ _15\"> </span>del <span class=\"_ _17\"> </span>RD <span class=\"_ _15\"> </span>no </div><div class=\"t m0 x8 hc y20f ff3 fs5 fc1 sc0 ls0 ws0\">estableci\u00f3 <span class=\"_ _19\"> </span>nuevas <span class=\"_ _19\"> </span>prima<span class=\"_ _0\"></span>s. <span class=\"_ _15\"> </span>Se<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>pospuso <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>conc<span class=\"_ _0\"></span>reci\u00f3n <span class=\"_ _19\"> </span>de <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _19\"> </span>retribuciones <span class=\"_ _19\"> </span>definit<span class=\"_ _0\"></span>ivas <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>la </div><div class=\"t m0 x8 hc y210 ff3 fs5 fc1 sc0 ls0 ws0\">publicaci\u00f3n <span class=\"_ _3\"></span>posterior <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>una <span class=\"_ _3\"> </span>orden <span class=\"_ _3\"></span>ministerial <span class=\"_ _3\"></span>quedando <span class=\"_ _3\"></span>las <span class=\"_ _2\"></span>\u00faltimas <span class=\"_ _3\"></span>tarifas <span class=\"_ _3\"> </span>existentes <span class=\"_ _3\"></span>como </div><div class=\"t m0 x8 hc y2af ff3 fs5 fc1 sc0 ls0 ws0\">referencia d<span class=\"_ _0\"></span>e liquidaci\u00f3n<span class=\"_ _0\"></span> provision<span class=\"_ _0\"></span>al de la <span class=\"_ _0\"></span>generaci\u00f3n<span class=\"_ _0\"></span> de energ\u00ed<span class=\"_ _0\"></span>a el\u00e9ctrica d<span class=\"_ _0\"></span>esde l<span class=\"_ _0\"></span>a publicaci\u00f3n </div><div class=\"t m0 x8 hc y2b0 ff3 fs5 fc1 sc0 ls0 ws0\">del RD hasta la publicaci\u00f3<span class=\"_ _0\"></span>n de la orden posterior<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y2b1 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y5d ff3 fs5 fc1 sc0 ls0 ws0\">En el ejercicio 201<span class=\"_ _0\"></span>4, la regl<span class=\"_ _0\"></span>amentaci\u00f3n aprobada <span class=\"_ _0\"></span>fue, por un lado,<span class=\"_ _0\"></span> el Real Dec<span class=\"_ _0\"></span>reto 413/2014, d<span class=\"_ _0\"></span>e </div><div class=\"t m0 x8 hc y2b2 ff3 fs5 fc1 sc0 ls0 ws0\">6 <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>junio, <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>que <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>regula <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>actividad <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>producci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>energ\u00eda <span class=\"_ _3\"> </span>el<span class=\"_ _0\"></span>\u00e9ctrica <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>artir <span class=\"_ _4\"> </span>de </div><div class=\"t m0 x8 hc y2d1 ff3 fs5 fc1 sc0 ls0 ws0\">fuentes <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>ene<span class=\"_ _0\"></span>rg\u00eda <span class=\"_ _3\"></span>renovables, <span class=\"_ _2\"></span>cog<span class=\"_ _0\"></span>eneraci\u00f3n <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>residuos <span class=\"_ _2\"></span>y <span class=\"_ _3\"> </span>la <span class=\"_ _3\"></span>Orden <span class=\"_ _2\"></span>IET/<span class=\"_ _0\"></span>1045/2014, <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>16 <span class=\"_ _2\"></span>de </div><div class=\"t m0 x8 hc y2d2 ff3 fs5 fc1 sc0 ls0 ws0\">junio, <span class=\"_ _0\"></span>por <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>rueban <span class=\"_ _16\"></span>los <span class=\"_ _0\"></span>par\u00e1met<span class=\"_ _0\"></span>ros <span class=\"_ _0\"></span>retrib<span class=\"_ _0\"></span>utivos <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>las <span class=\"_ _0\"></span>instala<span class=\"_ _0\"></span>ciones <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ipo <span class=\"_ _0\"></span>aplicables <span class=\"_ _16\"></span>a </div><div class=\"t m0 x8 hc y2d3 ff3 fs5 fc1 sc0 ls0 ws0\">determinadas <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>stalaciones <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>roducci\u00f3n <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>ener<span class=\"_ _0\"></span>g\u00eda <span class=\"_ _16\"></span>el\u00e9ctrica <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>artir <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>fuentes <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span>erg\u00eda </div><div class=\"t m0 x8 hc y2d4 ff3 fs5 fc1 sc0 ls0 ws0\">renovables, <span class=\"_ _4\"> </span>cogeneraci\u00f3n <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>residuos.<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>La <span class=\"_ _3\"> </span>regulaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>ublicada <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>este <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"> </span>ha <span class=\"_ _3\"> </span>fijad<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>los </div><div class=\"t m0 x8 hc y61 ff3 fs5 fc1 sc0 ls0 ws0\">par\u00e1metros  retributiv<span class=\"_ _0\"></span>os  para  un  p<span class=\"_ _0\"></span>eriodo  de  tiem<span class=\"_ _0\"></span>po:  La  retribuci\u00f3n <span class=\"_ _17\"> </span>a  la  inversi\u00f3n  (Ri<span class=\"_ _0\"></span>)  y  la </div><div class=\"t m0 x8 hc y2d5 ff3 fs5 fc1 sc0 ls0 ws0\">retribuci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ope<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _0\"></span>(Ro), <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>horas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>uncionamiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nstalaciones <span class=\"_ _0\"></span>tipo,<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y2d6 ff3 fs5 fc1 sc0 ls0 ws0\">similares a las plantas d<span class=\"_ _0\"></span>e cogeneraci\u00f3n de la So<span class=\"_ _0\"></span>ciedad.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y2d7 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4af ff3 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _3\"> </span>2015 <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>aprueba<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>R<span class=\"_ _0\"></span>D <span class=\"_ _3\"> </span>900/2015<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>9 <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>octu<span class=\"_ _0\"></span>bre, <span class=\"_ _3\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _3\"></span>que <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>r<span class=\"_ _0\"></span>egulan <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>condiciones </div><div class=\"t m0 x8 hc y4b0 ff3 fs5 fc1 sc0 ls0 ws0\">administrativas, <span class=\"_ _2\"></span>t\u00e9cnicas<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>con\u00f3micas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>modalidades <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sumin<span class=\"_ _0\"></span>istro <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>energ\u00eda <span class=\"_ _2\"></span>el\u00e9ctrica </div><div class=\"t m0 x8 hc y66 ff3 fs5 fc1 sc0 ls0 ws0\">con <span class=\"_ _3\"> </span>autocon<span class=\"_ _0\"></span>sumo <span class=\"_ _3\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>pr<span class=\"_ _0\"></span>oducci\u00f3n <span class=\"_ _3\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>autoconsu<span class=\"_ _0\"></span>mo <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>esarrolla <span class=\"_ _4\"> </span>el <span class=\"_ _3\"></span>contenido <span class=\"_ _4\"> </span>relativo <span class=\"_ _3\"> </span>al </div><div class=\"t m0 x8 hc y4b1 ff3 fs5 fc1 sc0 ls0 ws0\">autoconsumo <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>ley <span class=\"_ _17\"> </span>2<span class=\"_ _0\"></span>4/2013 <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>26 <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>diciem<span class=\"_ _0\"></span>bre  d<span class=\"_ _0\"></span>el  s<span class=\"_ _0\"></span>ector <span class=\"_ _17\"> </span>el\u00e9ct<span class=\"_ _0\"></span>rico. <span class=\"_ _17\"> </span>El <span class=\"_ _17\"> </span>Real <span class=\"_ _17\"> </span>Decreto </div><div class=\"t m0 x8 hc y4b2 ff3 fs5 fc1 sc0 ls0 ws0\">900/2015 <span class=\"_ _16\"></span>establece <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>regulaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>las <span class=\"_ _16\"></span>condiciones <span class=\"_ _16\"></span>administrativas, <span class=\"_ _0\"></span>t\u00e9<span class=\"_ _0\"></span>cnicas <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>econ\u00f3micas <span class=\"_ _16\"></span>de </div><div class=\"t m0 x8 hc y4b3 ff3 fs5 fc1 sc0 ls0 ws0\">las <span class=\"_ _2\"></span>modalidades<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sumin<span class=\"_ _0\"></span>istro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ene<span class=\"_ _0\"></span>rg\u00eda <span class=\"_ _2\"></span>el\u00e9ctrica<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>autocon<span class=\"_ _0\"></span>sumo <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>finidas <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>art\u00edculo </div><div class=\"t m0 x8 hc y4b4 ff3 fs5 fc1 sc0 ls0 ws0\">9.1 de la citada ley 2<span class=\"_ _0\"></span>4/2013<span class=\"_ _3c\"> </span>.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y4b5 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y6b ff3 fs5 fc1 sc0 ls0 ws0\">Por <span class=\"_ _17\"> </span>otra <span class=\"_ _15\"> </span>parte, <span class=\"_ _17\"> </span>con <span class=\"_ _15\"> </span>fecha <span class=\"_ _15\"> </span>18 <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>diciembre <span class=\"_ _15\"> </span>se <span class=\"_ _17\"> </span>pu<span class=\"_ _0\"></span>blic\u00f3 <span class=\"_ _17\"> </span>la <span class=\"_ _15\"> </span>Orden <span class=\"_ _17\"> </span>IET/2<span class=\"_ _0\"></span>735/2015, <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>17 <span class=\"_ _15\"> </span>de </div><div class=\"t m0 x8 hc y4b6 ff3 fs5 fc1 sc0 ls0 ws0\">diciembre, <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>establecen <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>eajes <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>acceso <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span>erg\u00eda <span class=\"_ _2\"></span>el\u00e9<span class=\"_ _0\"></span>ctrica <span class=\"_ _2\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>2016 <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>se </div><div class=\"t m0 x8 hc y4b7 ff3 fs5 fc1 sc0 ls0 ws0\">aprueban <span class=\"_ _1c\"> </span>determin<span class=\"_ _0\"></span>adas <span class=\"_ _1c\"> </span>inst<span class=\"_ _0\"></span>alaciones <span class=\"_ _1c\"> </span>tipo <span class=\"_ _1c\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>par\u00e1metros<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>retributivos <span class=\"_ _22\"> </span>de <span class=\"_ _1c\"> </span>in<span class=\"_ _0\"></span>stalaciones <span class=\"_ _1c\"> </span>de </div><div class=\"t m0 x8 hc y91 ff3 fs5 fc1 sc0 ls0 ws0\">producci\u00f3n  de <span class=\"_ _4\"> </span>energ\u00eda  el\u00e9ctrica <span class=\"_ _4\"> </span>a  partir <span class=\"_ _4\"> </span>de  fuentes <span class=\"_ _4\"> </span>de  energ\u00eda <span class=\"_ _4\"> </span>renovab<span class=\"_ _0\"></span>les, <span class=\"_ _4\"> </span>cogen<span class=\"_ _0\"></span>eraci\u00f3n  y </div><div class=\"t m0 x8 hc y4b8 ff3 fs5 fc1 sc0 ls0 ws0\">residuos. <span class=\"_ _1a\"> </span>Esta <span class=\"_ _12\"> </span>O<span class=\"_ _0\"></span>rden <span class=\"_ _1a\"> </span>establece <span class=\"_ _1a\"> </span>los <span class=\"_ _1a\"> </span>par\u00e1met<span class=\"_ _0\"></span>ros <span class=\"_ _1a\"> </span>retributivos <span class=\"_ _1a\"> </span>correspon<span class=\"_ _0\"></span>dientes <span class=\"_ _12\"> </span>al <span class=\"_ _1a\"> </span>primer </div><div class=\"t m0 x8 hc y4b9 ff3 fs5 fc1 sc0 ls0 ws0\">semestre del a\u00f1o 2016<span class=\"_ _0\"></span> para las instalaciones de<span class=\"_ _0\"></span> cogeneraci\u00f3n<span class=\"_ _3c\"> </span>.<span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hc y70 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y10b ff3 fs5 fc1 sc0 ls0 ws0\">La Ley 24/2013, de<span class=\"_ _0\"></span> 26 de diciembre plasm<span class=\"_ _0\"></span>ada en el Real De<span class=\"_ _0\"></span>creto 413/2014, de<span class=\"_ _0\"></span> 6 de junio, po<span class=\"_ _0\"></span>r el </div><div class=\"t m0 x8 hc y4ba ff3 fs5 fc1 sc0 ls0 ws0\">que <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>regula <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>actividad <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>producci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>energ\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l\u00e9ct<span class=\"_ _0\"></span>rica <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>partir <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>fuentes <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>ene<span class=\"_ _0\"></span>rg\u00eda </div><div class=\"t m0 x8 hc y4bb ff3 fs5 fc1 sc0 ls0 ws0\">renovables, <span class=\"_ _0\"></span>cog<span class=\"_ _0\"></span>eneraci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>residuos, <span class=\"_ _16\"></span>articula <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>bases <span class=\"_ _0\"></span>del <span class=\"_ _16\"></span>marco <span class=\"_ _0\"></span>retributiv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>permit<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>las </div><div class=\"t m0 x8 hc y4bc ff3 fs5 fc1 sc0 ls0 ws0\">instalaciones <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>producci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _4\"> </span>de  e<span class=\"_ _1\"></span>nerg\u00eda  el\u00e9ctrica <span class=\"_ _4\"> </span>adscritas  a <span class=\"_ _4\"> </span>este  r<span class=\"_ _1\"></span>\u00e9gimen  cubrir <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>costes<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y4bd ff3 fs5 fc1 sc0 ls0 ws0\">necesarios <span class=\"_ _4\"> </span>para <span class=\"_ _3\"> </span>comp<span class=\"_ _0\"></span>etir <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>el <span class=\"_ _4\"> </span>mercado <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>nivel <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>ig<span class=\"_ _0\"></span>ualdad <span class=\"_ _3\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>resto <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>t<span class=\"_ _0\"></span>ecnolog\u00edas <span class=\"_ _4\"> </span>y </div><div class=\"t m0 x8 hc y4be ff3 fs5 fc1 sc0 ls0 ws0\">obtener <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>rentabilidad <span class=\"_ _3\"></span>razonable, <span class=\"_ _3\"></span>estableciendo <span class=\"_ _3\"> </span>un <span class=\"_ _3\"></span>r\u00e9gimen <span class=\"_ _3\"></span>retributivo <span class=\"_ _3\"></span>sobre <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ar\u00e1metros </div><div class=\"t m0 x8 hc y4bf ff3 fs5 fc1 sc0 ls0 ws0\">est\u00e1ndar <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>distintas <span class=\"_ _2\"></span>instalaciones <span class=\"_ _2\"></span>tip<span class=\"_ _0\"></span>o. <span class=\"_ _16\"></span>E<span class=\"_ _0\"></span>n <span class=\"_ _16\"></span>este <span class=\"_ _2\"></span>sentid<span class=\"_ _0\"></span>o, <span class=\"_ _16\"></span>tant<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>art\u00edc<span class=\"_ _0\"></span>ulo <span class=\"_ _16\"></span>14.<span class=\"_ _0\"></span>4 </div><div class=\"t m0 x8 hc y4c0 ff3 fs5 fc1 sc0 ls0 ws0\">de <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>icha <span class=\"_ _16\"></span>Le<span class=\"_ _0\"></span>y, <span class=\"_ _16\"></span>como <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>art\u00edculo <span class=\"_ _2\"></span>20 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Real <span class=\"_ _2\"></span>Decreto, <span class=\"_ _2\"></span>establecen <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>sistema <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>actualizaci\u00f3n <span class=\"_ _2\"></span>de </div><div class=\"t m0 x8 hc y4c1 ff3 fs5 fc1 sc0 ls0 ws0\">los <span class=\"_ _16\"></span>par\u00e1metros <span class=\"_ _2\"></span>retributivos <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>instalacion<span class=\"_ _0\"></span>es <span class=\"_ _16\"></span>tipo<span class=\"_ _0\"></span>. <span class=\"_ _16\"></span>Para <span class=\"_ _16\"></span>aquellas <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>stalaciones <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>uyos <span class=\"_ _16\"></span>costes </div><div class=\"t m0 x8 hc y4c2 ff3 fs5 fc1 sc0 ls0 ws0\">de <span class=\"_ _16\"></span>explotaci\u00f3n <span class=\"_ _2\"></span>dependen <span class=\"_ _2\"></span>esencialmente <span class=\"_ _2\"></span>del <span class=\"_ _16\"></span>precio <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>combustible, <span class=\"_ _16\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>Orden <span class=\"_ _2\"></span>IET/1345/2015,<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y4c3 ff3 fs5 fc1 sc0 ls0 ws0\">de <span class=\"_ _16\"></span>2 <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>julio, <span class=\"_ _16\"></span>desarrolla <span class=\"_ _16\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>citados <span class=\"_ _16\"></span>art\u00edculos <span class=\"_ _16\"></span>e <span class=\"_ _16\"></span>introd<span class=\"_ _0\"></span>uce <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>metodolog\u00eda <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>actualizaci\u00f3n <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hd y4c4 ff3 fs5 fc1 sc0 ls0 ws0\">la retribuci\u00f3n a la op<span class=\"_ _0\"></span>eraci\u00f3n, de aplicaci\u00f3n seme<span class=\"_ _0\"></span>stral.<span class=\"_ _0\"></span><span class=\"ff2\"> </span><span class=\"ff2\"><span class=\"_ _1e\"> </span></span> </div></div><div class=\"c w4 h2 gsa9\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y183 ff3 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _17\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>mencionad<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>regulaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>se <span class=\"_ _15\"> </span>contempla<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>r<span class=\"_ _0\"></span>evisi\u00f3n <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>estimacion<span class=\"_ _0\"></span>es <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>precios<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>de </div><div class=\"t m0 x8 hc y184 ff3 fs5 fc1 sc0 ls0 ws0\">mercado de prod<span class=\"_ _0\"></span>ucci\u00f3n pa<span class=\"_ _0\"></span>ra los tres prim<span class=\"_ _0\"></span>eros a\u00f1os <span class=\"_ _0\"></span>del periodo r<span class=\"_ _0\"></span>egulatorio correspon<span class=\"_ _0\"></span>dientes a </div><div class=\"t m0 x8 hc y185 ff3 fs5 fc1 sc0 ls0 ws0\">los <span class=\"_ _3\"></span>ejercicios <span class=\"_ _3\"></span>2014, <span class=\"_ _2\"></span>2015 <span class=\"_ _3\"> </span>y <span class=\"_ _3\"></span>2016 <span class=\"_ _3\"></span>ajust\u00e1ndolas <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _3\"> </span>precios <span class=\"_ _3\"></span>reales <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>forma<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue </div><div class=\"t m0 x8 hc y209 ff3 fs5 fc1 sc0 ls0 ws0\">seg\u00fan <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>art. <span class=\"_ _2\"></span>22<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Re<span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>Dec<span class=\"_ _0\"></span>reto <span class=\"_ _2\"></span>4<span class=\"_ _0\"></span>13/2014 <span class=\"_ _3\"></span>relativo <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _3\"> </span>estimaci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>pr<span class=\"_ _0\"></span>ecio <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _3\"></span>y </div><div class=\"t m0 x8 hc y20a ff3 fs5 fc1 sc0 ls0 ws0\">ajuste <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>desviacion<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>precio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el me<span class=\"_ _0\"></span>rcado, <span class=\"_ _0\"></span>ind<span class=\"_ _0\"></span>ica <span class=\"_ _0\"></span>en s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>apartado <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>precio </div><div class=\"t m0 x8 hc y53 ff3 fs5 fc1 sc0 ls0 ws0\">medio <span class=\"_ _0\"></span>anual <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rcado <span class=\"_ _0\"></span>diario <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>intradia<span class=\"_ _0\"></span>rio <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>encuentre <span class=\"_ _0\"></span>fuer<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>e l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>l\u00edmites <span class=\"_ _0\"></span>marcados <span class=\"_ _16\"></span>por el </div><div class=\"t m0 x8 hc y20b ff3 fs5 fc1 sc0 ls0 ws0\">reglamento, <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>enerar\u00e1, <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>c\u00f3mputo<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>anual, <span class=\"_ _16\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>saldo <span class=\"_ _16\"></span>posit<span class=\"_ _0\"></span>ivo <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>negativo, <span class=\"_ _16\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>denominar\u00e1 </div><div class=\"t m0 x8 hc y20c ff3 fs5 fc1 sc0 ls0 ws0\">valor de aj<span class=\"_ _0\"></span>uste por<span class=\"_ _0\"></span> desviaciones <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el precio d<span class=\"_ _0\"></span>el me<span class=\"_ _0\"></span>rcado. As\u00ed, <span class=\"_ _0\"></span>el valor<span class=\"_ _0\"></span> de ajus<span class=\"_ _0\"></span>te por d<span class=\"_ _0\"></span>esviaci\u00f3n </div><div class=\"t m0 x8 hc y20d ff3 fs5 fc1 sc0 ls0 ws0\">en el precio del mercado s<span class=\"_ _0\"></span>e calcular\u00e1 de forma an<span class=\"_ _0\"></span>ual.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y20e ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y10 ff3 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _2\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sentido<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>con <span class=\"_ _3\"></span>fecha <span class=\"_ _2\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>diciembre <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>2016<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>public\u00f3 <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>portal <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>Ministerio <span class=\"_ _3\"></span>de </div><div class=\"t m0 x8 hc y58 ff3 fs5 fc1 sc0 ls0 ws0\">Energ\u00eda, <span class=\"_ _19\"> </span>Turismo <span class=\"_ _1c\"> </span>y <span class=\"_ _19\"> </span>Agen<span class=\"_ _0\"></span>da <span class=\"_ _19\"> </span>Digital <span class=\"_ _19\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>propuesta <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>Orden, <span class=\"_ _1c\"> </span>por <span class=\"_ _19\"> </span>la <span class=\"_ _1c\"> </span>que <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>a<span class=\"_ _0\"></span>ctualizan <span class=\"_ _19\"> </span>los<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y20f ff3 fs5 fc1 sc0 ls0 ws0\">par\u00e1metros <span class=\"_ _3\"> </span>retrib<span class=\"_ _0\"></span>utivos <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>inst<span class=\"_ _0\"></span>alaciones <span class=\"_ _3\"> </span>tipo <span class=\"_ _4\"> </span>aplicables <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>determinad<span class=\"_ _0\"></span>as <span class=\"_ _3\"> </span>instalaciones <span class=\"_ _3\"> </span>de </div><div class=\"t m0 x8 hc y210 ff3 fs5 fc1 sc0 ls0 ws0\">producci\u00f3n  de <span class=\"_ _4\"> </span>energ\u00eda  el\u00e9ctrica <span class=\"_ _4\"> </span>a  partir <span class=\"_ _4\"> </span>de  fuentes <span class=\"_ _4\"> </span>de  energ\u00eda <span class=\"_ _4\"> </span>renovab<span class=\"_ _0\"></span>les, <span class=\"_ _4\"> </span>cogen<span class=\"_ _0\"></span>eraci\u00f3n  y </div><div class=\"t m0 x8 hc y2af ff3 fs5 fc1 sc0 ls0 ws0\">residuos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>aplicaci\u00f3n <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>semiperiodo <span class=\"_ _3\"></span>regulatorio <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>tiene <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>inicio <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>1 <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>enero <span class=\"_ _3\"></span>de <span class=\"_ _4\"> </span>2021<span class=\"lsd\">, </span></div><div class=\"t m0 x8 hc y2b0 ff3 fs5 fc1 sc0 ls0 ws0\">junto <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>su <span class=\"_ _2\"></span>memoria <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>an\u00e1lisis <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>imp<span class=\"_ _0\"></span>acto <span class=\"_ _16\"></span>no<span class=\"_ _0\"></span>rmativo, <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>efecto<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>previs<span class=\"_ _0\"></span>tos <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>art\u00edculo </div><div class=\"t m0 x8 hc y2b1 ff3 fs5 fc1 sc0 ls0 ws0\">26.6 <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>ey <span class=\"_ _16\"></span>50/1997, <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>dici<span class=\"_ _0\"></span>embre, <span class=\"_ _16\"></span>donde, <span class=\"_ _16\"></span>entre <span class=\"_ _16\"></span>otros, <span class=\"_ _16\"></span>han <span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>publicados <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>importes </div><div class=\"t m0 x8 hc y5d ff3 fs5 fc1 sc0 ls0 ws0\">del <span class=\"_ _4\"> </span>ajuste <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>desviaci\u00f3n <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>precio <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mercado <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>cada  a<span class=\"_ _1\"></span>\u00f1o <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>instalaci\u00f3n <span class=\"_ _4\"> </span>tipo. <span class=\"_ _4\"> </span>El <span class=\"_ _4\"> </span>22 <span class=\"_ _4\"> </span>de </div><div class=\"t m0 x8 hc y2b2 ff3 fs5 fc1 sc0 ls0 ws0\">febrero de <span class=\"ls7\">202<span class=\"_ _0\"></span></span>1, se public\u00f3 el Real D<span class=\"_ _0\"></span>ecreto definitivo que no incluy<span class=\"_ _0\"></span>e modificacion<span class=\"_ _0\"></span>es.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y31b ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y31c ff3 fs5 fc1 sc0 ls0 ws0\">El Re<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l De<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>o-le<span class=\"_ _8\"></span>y 15/2<span class=\"_ _1\"></span>01<span class=\"_ _1\"></span>8,<span class=\"_ _1\"></span> de 5 de<span class=\"_ _1\"></span> oct<span class=\"_ _1\"></span>ubr<span class=\"_ _8\"></span>e, de m<span class=\"_ _1\"></span>edi<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> ur<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>s pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> la tr<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>g\u00e9<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>a y<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y31d ff3 fs5 fc1 sc0 ls0 ws0\">la <span class=\"_ _3\"> </span>pro<span class=\"_ _1\"></span>tec<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>cons<span class=\"_ _8\"></span>umido<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s,<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>exen<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>Impu<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>so<span class=\"_ _8\"></span>bre <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>Valo<span class=\"_ _1\"></span>r <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la </div><div class=\"t m0 x8 hc y337 ff8 fs5 fc1 sc0 ls0 ws0\">Pr<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>Ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00eda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>El\u00e9<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>(en <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>ant<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>\u201cI<span class=\"_ _1\"></span>VP<span class=\"_ _1\"></span>EE<span class=\"_ _1\"></span>\u201d) <span class=\"_ _16\"></span>por<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>6 <span class=\"_ _16\"></span>me<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s, <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>part<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>1 <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>octu<span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>de<span class=\"_ _8\"></span> </div><div class=\"t m0 x8 hc y338 ff3 fs5 fc1 sc0 ls1 ws0\">202<span class=\"ls0\">1,<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>y <span class=\"_ _1a\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _1a\"> </span>exe<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1a\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _12\"> </span>Imp<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>sobre<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>Hidro<span class=\"_ _8\"></span>car<span class=\"_ _1\"></span>bur<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _1a\"> </span>pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>los <span class=\"_ _12\"> </span>produ<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>os <span class=\"_ _12\"> </span>ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00e9t<span class=\"_ _1\"></span>ico<span class=\"_ _8\"></span>s </span></div><div class=\"t m0 x8 hc y339 ff3 fs5 fc1 sc0 ls0 ws0\">des<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>dos <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> de<span class=\"_ _8\"></span> elec<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>d e<span class=\"_ _1\"></span>n ce<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s e<span class=\"_ _1\"></span>l\u00e9<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ric<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> o a<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> pr<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ida<span class=\"_ _8\"></span>d </div><div class=\"t m0 x8 hc y33a ff8 fs5 fc1 sc0 ls0 ws0\">o <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>oge<span class=\"_ _1\"></span>ner<span class=\"_ _8\"></span>aci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>y<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ca<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>combi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>en <span class=\"_ _2\"></span>adel<span class=\"_ _1\"></span>ant<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>\u201cC\u00e9n<span class=\"_ _1\"></span>tim<span class=\"_ _8\"></span>o </div><div class=\"t m0 x8 hc y33b ff8 fs5 fc1 sc0 ls0 ws0\">Ver<span class=\"_ _8\"></span>de\u201d) de<span class=\"_ _1\"></span> mane<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>a inde<span class=\"_ _1\"></span>fi<span class=\"_ _8\"></span>nida<span class=\"_ _1\"></span>, a par<span class=\"_ _1\"></span>tir<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> 1 de oc<span class=\"_ _1\"></span>tub<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e de <span class=\"ff3 ls1\">202<span class=\"ls0\">1. Este<span class=\"_ _1\"></span> gra<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n fu<span class=\"_ _1\"></span>e pen<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> para<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x8 hc y2d8 ff3 fs5 fc1 sc0 ls0 ws0\">des<span class=\"_ _1\"></span>inc<span class=\"_ _1\"></span>en<span class=\"_ _8\"></span>tivar<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _16\"></span>us<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>fu<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ene<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>lig<span class=\"_ _1\"></span>ada<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>h<span class=\"_ _1\"></span>idr<span class=\"_ _1\"></span>oca<span class=\"_ _8\"></span>rbur<span class=\"_ _1\"></span>os,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>pe<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>prov<span class=\"_ _1\"></span>oca<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ef<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y33c ff3 fs5 fc1 sc0 ls0 ws0\">de <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>nca<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>cer <span class=\"_ _0\"></span>los <span class=\"_ _16\"></span>pre<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>os <span class=\"_ _16\"></span>de<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>d <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>may<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ta <span class=\"_ _0\"></span>cuan<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>tecno<span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>omo<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>l </div><div class=\"t m0 x8 hc y33d ff3 fs5 fc1 sc0 ls0 ws0\">gas<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>ij<span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>io<span class=\"_ _3c\"> </span>s<span class=\"_ _1\"></span>. </div><div class=\"t m0 x8 hc y33e ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y33f ff3 fs5 fc1 sc0 ls0 ws0\">El <span class=\"_ _17\"> </span>IVP<span class=\"_ _1\"></span>EE <span class=\"_ _17\"> </span>fue<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>cr<span class=\"_ _1\"></span>ead<span class=\"_ _1\"></span>o <span class=\"_ _15\"> </span>por<span class=\"_ _8\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>Le<span class=\"_ _1\"></span>y <span class=\"_ _15\"> </span>15<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>, <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>27 <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>dicie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>, <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>Me<span class=\"_ _1\"></span>did<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Fis<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>les<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>par<span class=\"_ _8\"></span>a <span class=\"_ _15\"> </span>la </div><div class=\"t m0 x8 hc y340 ff3 fs5 fc1 sc0 ls0 ws0\">sos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>dad ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00e9t<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>, que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>lo conf<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>r\u00f3<span class=\"_ _1\"></span>, al menos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>nom<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>l o <span class=\"_ _0\"></span>form<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte<span class=\"_ _8\"></span>, <span class=\"_ _0\"></span>como un <span class=\"_ _0\"></span>impue<span class=\"_ _8\"></span>sto<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y341 ff8 fs5 fc1 sc0 ls0 ws0\">dir<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>to <span class=\"_ _16\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ten<span class=\"_ _1\"></span>\u00eda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>obje<span class=\"_ _8\"></span>to <span class=\"_ _16\"></span>\u201cla <span class=\"_ _16\"></span>in<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>liz<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>cost<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>medi<span class=\"_ _1\"></span>oa<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>der<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y342 ff8 fs5 fc1 sc0 ls0 ws0\">pro<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ene<span class=\"_ _1\"></span>rg\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>el\u00e9<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>\u201d. <span class=\"_ _16\"></span>El<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ref<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>RD <span class=\"_ _16\"></span>15/<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>18<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>intr<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>ta<span class=\"_ _1\"></span>mbi<span class=\"_ _1\"></span>en <span class=\"_ _16\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>ex<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>l </div><div class=\"t m0 x8 hc y343 ff3 fs5 fc1 sc0 ls0 ws0\">imp<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>hi<span class=\"_ _1\"></span>dr<span class=\"_ _1\"></span>oca<span class=\"_ _1\"></span>rb<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>sac<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>var<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>noc<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _1\"></span>\"c<span class=\"_ _1\"></span>\u00e9n<span class=\"_ _1\"></span>tim<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rd<span class=\"_ _1\"></span>e\"<span class=\"_ _1\"></span>. </div><div class=\"t m0 x8 hc y344 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y345 ff3 fs5 fc1 sc0 ls0 ws0\">El <span class=\"_ _15\"> </span>24<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>fe<span class=\"_ _1\"></span>bre<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>20<span class=\"_ _1\"></span>20 <span class=\"_ _15\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>publi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>Or<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>TED/1<span class=\"_ _1\"></span>71<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>0 <span class=\"_ _15\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>lo<span class=\"_ _1\"></span>s </div><div class=\"t m0 x8 hc y346 ff3 fs5 fc1 sc0 ls0 ws0\">par<span class=\"_ _1\"></span>\u00e1<span class=\"_ _1\"></span>met<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>las  insta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>es  tipo<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>apl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>a  dete<span class=\"_ _1\"></span>rmi<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s  de </div><div class=\"t m0 x8 hc y347 ff3 fs5 fc1 sc0 ls0 ws0\">pro<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>ene<span class=\"_ _1\"></span>rg\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _19\"> </span>el\u00e9<span class=\"_ _1\"></span>ctr<span class=\"_ _8\"></span>ica <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>part<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>de <span class=\"_ _1c\"> </span>fu<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tes <span class=\"_ _19\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>ene<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00eda<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>nov<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, <span class=\"_ _19\"> </span>co<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>y </div><div class=\"t m0 x8 hc y348 ff3 fs5 fc1 sc0 ls0 ws0\">re<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>duo<span class=\"_ _1\"></span>s, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>efe<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>apli<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>per<span class=\"_ _1\"></span>iod<span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>re<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ato<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>ien<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>inic<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>1 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>ene<span class=\"_ _1\"></span>ro <span class=\"_ _2\"></span>de </div><div class=\"t m0 x8 hc y349 ff3 fs5 fc1 sc0 ls1 ws0\">2020<span class=\"_ _3c\"> </span>.<span class=\"ls0\"> </span></div><div class=\"t m0 x8 hc y34a ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y34b ff3 fs5 fc1 sc0 ls0 ws0\">As\u00ed<span class=\"_ _1\"></span>mis<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>o, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>17 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>jul<span class=\"_ _1\"></span>io <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _1\"></span>0 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>publ<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Orde<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>TED/<span class=\"_ _1\"></span>66<span class=\"_ _1\"></span>8/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>0,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>los<span class=\"_ _1\"></span> </div><div class=\"t m0 x8 hc y34c ff3 fs5 fc1 sc0 ls0 ws0\">par<span class=\"_ _1\"></span>\u00e1<span class=\"_ _1\"></span>met<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>os <span class=\"_ _16\"></span>par<span class=\"_ _8\"></span>a <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>peri<span class=\"_ _1\"></span>odo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>do <span class=\"_ _2\"></span>en<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>oc<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>201<span class=\"_ _1\"></span>8 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>30<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de </div><div class=\"t m0 x8 hc y34d ff3 fs5 fc1 sc0 ls0 ws0\">ju<span class=\"_ _1\"></span>nio de<span class=\"_ _1\"></span> 20<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span> como<span class=\"_ _1\"></span> cons<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ue<span class=\"_ _8\"></span>ncia de<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>la dis<span class=\"_ _1\"></span>pos<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n ad<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nal<span class=\"_ _1\"></span> octa<span class=\"_ _8\"></span>va del<span class=\"_ _1\"></span> Rea<span class=\"_ _8\"></span>l Decre<span class=\"_ _1\"></span>to-le<span class=\"_ _1\"></span>y 15<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>018<span class=\"_ _1\"></span>, </div><div class=\"t m0 x8 hc y34e ff3 fs5 fc1 sc0 ls0 ws0\">de <span class=\"_ _12\"> </span>5 <span class=\"_ _12\"> </span>de <span class=\"_ _22\"> </span>octu<span class=\"_ _1\"></span>bre<span class=\"_ _1\"></span>, <span class=\"_ _12\"> </span>y <span class=\"_ _22\"> </span>por <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>se <span class=\"_ _12\"> </span>re<span class=\"_ _1\"></span>vis<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n <span class=\"_ _12\"> </span>los <span class=\"_ _22\"> </span>valor<span class=\"_ _8\"></span>es <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>oper<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _8\"></span>n </div><div class=\"t m0 x8 hc y34f ff3 fs5 fc1 sc0 ls0 ws0\">cor<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>die<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pri<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>tur<span class=\"_ _8\"></span>al de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>a\u00f1<span class=\"_ _1\"></span>o 2<span class=\"_ _1\"></span>01<span class=\"_ _1\"></span>9.<span class=\"_ _3c\"> </span> </div><div class=\"t m0 x8 hd y350 ff2 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _7\"> </span><span class=\"ff3\"> </span></div></div>El <span class=\"_ _1\"></span>09<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>jul<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>Mi<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>ra<span class=\"_ _8\"></span> la <span class=\"_ _1\"></span>Tr<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>sic<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Eco<span class=\"_ _1\"></span>l\u00f3<span class=\"_ _1\"></span>gic<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> R<span class=\"_ _1\"></span>eto<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>ocr\u00e1<span class=\"_ _8\"></span>tico <span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>\u00fabl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a por<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>lado<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Propu<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Or<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>adop<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>med<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acom<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>\u00f1am<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>las<span class=\"_ _1\"></span> ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>cu<span class=\"_ _1\"></span>yo<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>oste<span class=\"_ _8\"></span>s <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>xpl<span class=\"_ _1\"></span>ota<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>ese<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>lme<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>com<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>sti<span class=\"_ _8\"></span>ble<span class=\"_ _1\"></span> dur<span class=\"_ _8\"></span>ante <span class=\"_ _4\"> </span>el<span class=\"_ _1\"></span>  pe<span class=\"_ _8\"></span>riod<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>vi<span class=\"_ _1\"></span>ge<span class=\"_ _8\"></span>ncia <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>esta<span class=\"_ _8\"></span>do <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ala<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>  de<span class=\"_ _8\"></span>bido <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span>  s<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>tua<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span>  c<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>san<span class=\"_ _1\"></span>ita<span class=\"_ _8\"></span>ria<span class=\"_ _1\"></span> oca<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ona<span class=\"_ _8\"></span>da <span class=\"_ _4\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>ov<span class=\"_ _1\"></span>id-1<span class=\"_ _8\"></span>9. <span class=\"_ _4\"> </span>Y <span class=\"_ _4\"> </span>por<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>otr<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>un<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>Or<span class=\"_ _8\"></span>den <span class=\"_ _4\"> </span>po<span class=\"_ _1\"></span>r <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>va<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n a la ope<span class=\"_ _8\"></span>raci<span class=\"_ _1\"></span>\u00f3n c<span class=\"_ _1\"></span>orr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>spon<span class=\"_ _8\"></span>diente<span class=\"_ _8\"></span>s <span class=\"_ _0\"></span>al se<span class=\"_ _8\"></span>gund<span class=\"_ _1\"></span>o sem<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> natu<span class=\"_ _1\"></span>ra<span class=\"_ _8\"></span>l <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span> a\u00f1o 20<span class=\"_ _1\"></span>19<span class=\"_ _1\"></span>, apli<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _8\"></span> a <span class=\"_ _2\"></span>det<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>nad<span class=\"_ _1\"></span>as <span class=\"_ _16\"></span>ins<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>produ<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>ene<span class=\"_ _1\"></span>rg\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span>\u00e9c<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>tir<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>fu<span class=\"_ _8\"></span>entes<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ene<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>g\u00ed<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>nov<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>ner<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n y<span class=\"_ _8\"></span> re<span class=\"_ _1\"></span>sid<span class=\"_ _1\"></span>uo<span class=\"_ _1\"></span>s. El <span class=\"_ _0\"></span>14 <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span>pti<span class=\"_ _1\"></span>emb<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>2021<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>publi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>Res<span class=\"_ _1\"></span>olu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>RDC/D<span class=\"_ _1\"></span>E/0<span class=\"_ _1\"></span>09<span class=\"_ _1\"></span>/21<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>por<span class=\"_ _8\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la me<span class=\"_ _1\"></span>tod<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>og\u00ed<span class=\"_ _1\"></span>a  d<span class=\"_ _1\"></span>e  c<span class=\"_ _1\"></span>\u00e1<span class=\"_ _1\"></span>lcu<span class=\"_ _1\"></span>lo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la  l<span class=\"_ _1\"></span>iqu<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3<span class=\"_ _1\"></span>n  pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>  la<span class=\"_ _8\"></span>s  inst<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span>  su<span class=\"_ _8\"></span>jeta<span class=\"_ _1\"></span>s  a<span class=\"_ _1\"></span>  r<span class=\"_ _1\"></span>\u00e9gi<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>  r<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>vo<span class=\"_ _8\"></span> es<span class=\"_ _1\"></span>pec<span class=\"_ _1\"></span>\u00edf<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>o en r<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n c<span class=\"_ _1\"></span>on l<span class=\"_ _1\"></span>a e<span class=\"_ _1\"></span>xen<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n de<span class=\"_ _1\"></span>l IVP<span class=\"_ _1\"></span>EE p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>a el pr<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> se<span class=\"_ _1\"></span>mes<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e de <span class=\"ls1\">202</span>1, es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>ida<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>por<span class=\"_ _8\"></span> el <span class=\"_ _8\"></span>Real<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>to-<span class=\"_ _1\"></span>Le<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>17<span class=\"_ _1\"></span>/<span class=\"ls1\">2022</span>. <span class=\"_ _1\"></span>Est<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> h<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>xte<span class=\"_ _1\"></span>ndi\u00f3<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>el s<span class=\"_ _1\"></span>egu<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>est<span class=\"_ _8\"></span>re <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span><span class=\"ls1\">202<span class=\"ls0\">1. </span></span>El <span class=\"_ _4\"> </span>23<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>di<span class=\"_ _1\"></span>cie<span class=\"_ _8\"></span>mbre<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>202<span class=\"_ _1\"></span>1 <span class=\"_ _4\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>pub<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>Pr<span class=\"_ _1\"></span>opu<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Or<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>que<span class=\"_ _8\"></span>  se<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>esta<span class=\"_ _1\"></span>ble<span class=\"_ _8\"></span>cen <span class=\"_ _4\"> </span>nu<span class=\"_ _1\"></span>ev<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s ti<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span> par<span class=\"_ _1\"></span>a e<span class=\"_ _1\"></span>l ma<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>nim<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>o de<span class=\"_ _1\"></span> los<span class=\"_ _1\"></span> par<span class=\"_ _1\"></span>\u00e1m<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ros<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> est<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span> med<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> ord<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>TED<span class=\"_ _1\"></span>/1<span class=\"_ _1\"></span>71<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>y <span class=\"_ _2\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>valo<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>retr<span class=\"_ _1\"></span>ibu<span class=\"_ _8\"></span>ci\u00f3n <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _16\"></span>cor<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>spo<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>do se<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e <span class=\"_ _22\"> </span>nat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>al <span class=\"_ _22\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>a\u00f1o <span class=\"_ _22\"> </span>202<span class=\"_ _1\"></span>0 <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>al <span class=\"_ _22\"> </span>pri<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>r <span class=\"_ _22\"> </span>sem<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tre<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>natu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>l <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>a\u00f1<span class=\"_ _1\"></span>o <span class=\"_ _12\"> </span>20<span class=\"_ _1\"></span>21<span class=\"_ _1\"></span>, <span class=\"_ _22\"> </span>apli<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>a det<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>nad<span class=\"_ _1\"></span>as <span class=\"_ _3\"> </span>ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>lac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _8\"></span>  p<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>l\u00e9c<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>pa<span class=\"_ _1\"></span>rti<span class=\"_ _1\"></span>r <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>fu<span class=\"_ _8\"></span>ente<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _8\"></span>  e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>\u00eda<span class=\"_ _8\"></span> re<span class=\"_ _1\"></span>nov<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, coge<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n y res<span class=\"_ _1\"></span>idu<span class=\"_ _1\"></span>os.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Est<span class=\"_ _1\"></span>a Pro<span class=\"_ _1\"></span>pue<span class=\"_ _8\"></span>sta de <span class=\"_ _0\"></span>Or<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>el valo<span class=\"_ _8\"></span>r <span class=\"_ _0\"></span>de la Ro <span class=\"_ _0\"></span>par<span class=\"_ _1\"></span>a el se<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>el pr<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tre<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"ls1\">202</span>1.<span class=\"_ _1\"></span> El a\u00f1o<span class=\"_ _1\"></span> <span class=\"ls1\">202</span>2 <span class=\"_ _0\"></span>ha<span class=\"_ _1\"></span> esta<span class=\"_ _1\"></span>do ma<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>do por<span class=\"_ _1\"></span> la ado<span class=\"_ _1\"></span>pc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n de me<span class=\"_ _1\"></span>dida<span class=\"_ _1\"></span>s par<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> trat<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> de limi<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> el impa<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span> de la es<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>lad<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>de <span class=\"_ _8\"></span>los m<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span> e<span class=\"_ _8\"></span>nerg<span class=\"_ _1\"></span>\u00e9ti<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>s c<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n m<span class=\"_ _1\"></span>ot<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>gue<span class=\"_ _8\"></span>rra <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>cra<span class=\"_ _1\"></span>nia<span class=\"_ _1\"></span>. El <span class=\"_ _1\"></span>Re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>to-<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>6/<span class=\"ls1\">202</span>2<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>pu<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>9 <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>M<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>zo <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> <span class=\"ls1\">202</span>2<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>intr<span class=\"_ _8\"></span>oduce<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>igu<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> me<span class=\"_ _8\"></span>didas<span class=\"_ _1\"></span>: -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Se<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>subdi<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>ide<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>al semi<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>do regu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tre<span class=\"_ _8\"></span>s <span class=\"_ _0\"></span>a\u00f1os,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>20<span class=\"_ _1\"></span>20-<span class=\"ls1\">202</span>2<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>en dos <span class=\"_ _0\"></span>per<span class=\"_ _1\"></span>iod<span class=\"_ _8\"></span>os, </span></span>2020<span class=\"ls0\">-</span>202<span class=\"ls0\">1<span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ls31\">y <span class=\"_ _0\"></span><span class=\"ls1\">202</span></span>2; <span class=\"_ _0\"></span>y se esta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> que de form<span class=\"_ _1\"></span>a extr<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>dina<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ia la<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span> a\u00f1o <span class=\"_ _0\"></span><span class=\"ls1\">202</span>2 </span>se<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>act<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>liz<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>\u00e1 <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>mpl<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>hi<span class=\"_ _1\"></span>p\u00f3<span class=\"_ _1\"></span>tes<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>va<span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>par<span class=\"_ _1\"></span>\u00e1m<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>vi<span class=\"_ _1\"></span>gen<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>h<span class=\"_ _1\"></span>ast<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>hor<span class=\"_ _1\"></span>a,<span class=\"_ _1\"></span> sa<span class=\"_ _1\"></span>lvo <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>esti<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _8\"></span>n  de<span class=\"_ _1\"></span>  i<span class=\"_ _8\"></span>ngre<span class=\"_ _8\"></span>sos <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>ve<span class=\"_ _1\"></span>nta<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span>  e<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>rg\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span>, <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>pre<span class=\"_ _8\"></span>cio <span class=\"_ _4\"> </span>del<span class=\"_ _1\"></span> com<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> pr<span class=\"_ _8\"></span>ecio<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> l<span class=\"_ _8\"></span>os de<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>chos <span class=\"_ _8\"></span>de e<span class=\"_ _1\"></span>mis<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>CO<span class=\"fs7\">2<span class=\"_ _1\"></span><span class=\"fs5\">. </span></span>-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Se<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>pru<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ba <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>red<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>car<span class=\"_ _1\"></span>gos<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>l\u00e9<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>todos <span class=\"_ _3\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>mid<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>, <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>los </span></span>pea<span class=\"_ _1\"></span>je<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>dis<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rib<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l\u00e9<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>oi<span class=\"_ _1\"></span>nte<span class=\"_ _8\"></span>nsiva<span class=\"_ _1\"></span>. -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Se<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>orr<span class=\"_ _8\"></span>oga <span class=\"_ _16\"></span>has<span class=\"_ _1\"></span>ta <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/22<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>sus<span class=\"_ _1\"></span>pen<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _16\"></span>tem<span class=\"_ _1\"></span>por<span class=\"_ _8\"></span>al <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>Imp<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>sobr<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la </span></span>pro<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span>en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span> el\u00e9c<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ica<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>(IVPE<span class=\"_ _8\"></span>E, <span class=\"_ _0\"></span>7%<span class=\"_ _1\"></span>) y <span class=\"_ _0\"></span>la red<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n al 0,5<span class=\"_ _1\"></span>% del tip<span class=\"_ _1\"></span>o impo<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>tiv<span class=\"_ _8\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span>l Imp<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>l s<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Ele<span class=\"_ _1\"></span>ctr<span class=\"_ _8\"></span>icid<span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>(I<span class=\"_ _1\"></span>EE)<span class=\"_ _8\"></span>. -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff8\">Se<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>pru<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ban<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>yu<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ire<span class=\"_ _8\"></span>ctas <span class=\"_ _8\"></span>de 1<span class=\"_ _1\"></span>25<span class=\"_ _1\"></span> M<span class=\"_ _1\"></span>\u20ac a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ind<span class=\"_ _1\"></span>ust<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>nsi<span class=\"_ _8\"></span>va e<span class=\"_ _1\"></span>n <span class=\"ff3\">g<span class=\"_ _1\"></span>as.<span class=\"_ _8\"></span> </span></span></span>-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Se<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>pru<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ban<span class=\"_ _1\"></span> me<span class=\"_ _8\"></span>didas <span class=\"_ _8\"></span>temp<span class=\"_ _8\"></span>oral<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>xib<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>iza<span class=\"_ _8\"></span>ci\u00f3n<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>ato<span class=\"_ _8\"></span>s de<span class=\"_ _1\"></span> ga<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> </span></span>En <span class=\"_ _16\"></span>13 <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>Ma<span class=\"_ _1\"></span>yo <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span><span class=\"ls1\">202</span>2 <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>publi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>Real<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Dec<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>to-l<span class=\"_ _1\"></span>ey<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>10/<span class=\"ls1\">202</span>2 <span class=\"_ _16\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>intr<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>meca<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>smo<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de aj<span class=\"_ _1\"></span>ust<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>que,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>con <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>obje<span class=\"_ _1\"></span>tiv<span class=\"_ _8\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>reba<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pre<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>del <span class=\"_ _2\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>may<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ist<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>dad<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>limi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span> pre<span class=\"_ _8\"></span>cio del ga<span class=\"_ _1\"></span>s na<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>l de aqu<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>s ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>cio<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s que<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>util<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n este<span class=\"_ _1\"></span> com<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ble<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>en la<span class=\"_ _1\"></span> prod<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n de<span class=\"_ _8\"></span> ele<span class=\"_ _8\"></span>ctri<span class=\"_ _1\"></span>cid<span class=\"_ _1\"></span>ad.<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>La<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>ins<span class=\"_ _1\"></span>tal<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>cog<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>mec<span class=\"_ _1\"></span>ani<span class=\"_ _1\"></span>smo<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>pe<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ibe<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>ngr<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>mpe<span class=\"_ _1\"></span>nsa<span class=\"_ _8\"></span> dic<span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>limi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n del prec<span class=\"_ _1\"></span>io de <span class=\"_ _0\"></span>gas.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Este<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>mec<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>aju<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aplic<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ce<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>ale<span class=\"_ _1\"></span>s de <span class=\"_ _0\"></span>cic<span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span> com<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>nad<span class=\"_ _8\"></span>o <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>gas<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>nat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>car<span class=\"_ _1\"></span>b\u00f3n,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>si<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>emb<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>go que<span class=\"_ _1\"></span>dan<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>exc<span class=\"_ _1\"></span>lui<span class=\"_ _8\"></span>das <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>mis<span class=\"_ _1\"></span>mo la<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>cog<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>ra<span class=\"_ _8\"></span>cione<span class=\"_ _8\"></span>s de <span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>nat<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> qu<span class=\"_ _8\"></span>e cu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>n c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>\u00e9gi<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>n r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vo.<span class=\"_ _1\"></span> Uno<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>me<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>m\u00e1<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>tar<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>el<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>2<span class=\"_ _1\"></span>0 <span class=\"_ _3\"></span>Se<span class=\"_ _1\"></span>pt<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mbr<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>de<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span><span class=\"ls1\">202</span>2,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>pu<span class=\"_ _1\"></span>bli<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>el <span class=\"_ _3\"></span>R<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>De<span class=\"_ _1\"></span>cr<span class=\"_ _8\"></span>eto-<span class=\"_ _1\"></span>ley<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>17<span class=\"_ _1\"></span>/<span class=\"ls1\">202</span>2 <span class=\"_ _3\"></span>qu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> per<span class=\"_ _8\"></span>mite <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>og<span class=\"_ _1\"></span>ene<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>ga<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>n<span class=\"_ _1\"></span>atu<span class=\"_ _1\"></span>ra<span class=\"_ _8\"></span>l  a<span class=\"_ _1\"></span>dhe<span class=\"_ _8\"></span>rirs<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>mec<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>aj<span class=\"_ _1\"></span>ust<span class=\"_ _1\"></span>e,<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>so<span class=\"_ _8\"></span>lici<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>la<span class=\"_ _8\"></span> re<span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>\u00e9g<span class=\"_ _1\"></span>ime<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>o e<span class=\"_ _8\"></span>spec<span class=\"_ _1\"></span>\u00edf<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> Por<span class=\"_ _1\"></span>  o<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>a  p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>  se<span class=\"_ _1\"></span>  pu<span class=\"_ _8\"></span>blica<span class=\"_ _8\"></span>n  lo<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>valo<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la  r<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _4\"> </span>a  l<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n,<span class=\"_ _1\"></span>  qu<span class=\"_ _8\"></span>e  per<span class=\"_ _8\"></span>mane<span class=\"_ _1\"></span>c\u00eda<span class=\"_ _1\"></span>n  s<span class=\"_ _1\"></span>i<span class=\"_ _8\"></span>n ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>des<span class=\"_ _8\"></span>de e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>pri<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>0: -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">El <span class=\"_ _0\"></span>21<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Oct<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ls1\">202</span>2 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pu<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>a la <span class=\"_ _0\"></span>Ord<span class=\"_ _1\"></span>en TED/<span class=\"_ _1\"></span>98<span class=\"_ _1\"></span>9/<span class=\"ls1\">202</span>2 por <span class=\"_ _0\"></span>la que se <span class=\"_ _0\"></span>est<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>los<span class=\"_ _1\"></span> </span></span>val<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>r<span class=\"_ _1\"></span>etr<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>opera<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>seme<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>202<span class=\"_ _1\"></span>0 <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>pr<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>de 202<span class=\"ls0\">1.<span class=\"_ _1\"></span> </span>-<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">El <span class=\"_ _0\"></span>22<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Oct<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ls1\">202</span>2 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pu<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>a la <span class=\"_ _0\"></span>Ord<span class=\"_ _1\"></span>en TED/<span class=\"_ _1\"></span>99<span class=\"_ _1\"></span>5/<span class=\"ls1\">202</span>2 por <span class=\"_ _0\"></span>la que se <span class=\"_ _0\"></span>est<span class=\"_ _1\"></span>abl<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>los<span class=\"_ _1\"></span> </span></span>val<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>egu<span class=\"_ _8\"></span>ndo <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> <span class=\"ls1\">202</span>1<span class=\"_ _1\"></span>. -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">El <span class=\"_ _0\"></span>14 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Dic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span><span class=\"ls1\">202</span>2 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pub<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Or<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>TED<span class=\"_ _1\"></span>/1<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span>2/<span class=\"ls1\">202</span>2<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>esta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _8\"></span>n </span></span>los<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>va<span class=\"_ _1\"></span>lor<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>retr<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>i\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>oper<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a\u00f1o <span class=\"_ _16\"></span><span class=\"ls1\">202</span>2, <span class=\"_ _0\"></span>inco<span class=\"_ _1\"></span>rpo<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>actu<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>r\u00e1<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span> e<span class=\"_ _8\"></span>l RD<span class=\"_ _1\"></span>L <span class=\"_ _1\"></span>6/2<span class=\"_ _1\"></span>2 <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>tes<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>cio<span class=\"_ _1\"></span>nad<span class=\"_ _8\"></span>o. -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">El <span class=\"_ _0\"></span>28 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Dic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span><span class=\"ls1\">202</span>2 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pub<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Or<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>TED<span class=\"_ _1\"></span>/1<span class=\"_ _1\"></span>29<span class=\"_ _1\"></span>5/<span class=\"ls1\">202</span>2<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>po<span class=\"_ _1\"></span>r <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>esta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _8\"></span>n </span></span>los<span class=\"_ _1\"></span> va<span class=\"_ _8\"></span>lore<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _8\"></span>n a <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>n e<span class=\"_ _8\"></span>l se<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> se<span class=\"_ _8\"></span>mes<span class=\"_ _1\"></span>tre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span><span class=\"ls1\">202<span class=\"ls0\">2. </span></span>Fin<span class=\"_ _1\"></span>alm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>, el 29<span class=\"_ _1\"></span> de Dic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span> de <span class=\"_ _0\"></span><span class=\"ls1\">202</span>2 se<span class=\"_ _1\"></span> abre<span class=\"_ _1\"></span> a consu<span class=\"_ _1\"></span>lta<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>p\u00fab<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> una pr<span class=\"_ _1\"></span>opu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span> de Orde<span class=\"_ _1\"></span>n por<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> que<span class=\"_ _8\"></span> se <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>iza<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>los<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>r\u00e1<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>tribu<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vos<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>emi<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>odo<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>lat<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23-<span class=\"_ _1\"></span><span class=\"ls1\">2025.<span class=\"ls0\"> </span></span>La<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>me<span class=\"_ _1\"></span>dida<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span>dop<span class=\"_ _1\"></span>tad<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>ha<span class=\"_ _1\"></span>cer<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>fr<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>ris<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ene<span class=\"_ _1\"></span>rg\u00e9<span class=\"_ _8\"></span>tica <span class=\"_ _0\"></span>deri<span class=\"_ _1\"></span>vad<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>pr<span class=\"_ _1\"></span>inc<span class=\"_ _1\"></span>ipa<span class=\"_ _8\"></span>lment<span class=\"_ _8\"></span>e de la gue<span class=\"_ _1\"></span>rra<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de Ucra<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>a se <span class=\"_ _0\"></span>han pror<span class=\"_ _8\"></span>rogad<span class=\"_ _1\"></span>o en <span class=\"_ _0\"></span>gr<span class=\"_ _1\"></span>an medi<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dur<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>te 202<span class=\"_ _1\"></span>3.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>As\u00ed<span class=\"_ _1\"></span>, el <span class=\"_ _0\"></span>Re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>Dec<span class=\"_ _1\"></span>ret<span class=\"_ _1\"></span>o-ley<span class=\"_ _1\"></span> 20<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>pu<span class=\"_ _1\"></span>blic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>8 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ici<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>bre<span class=\"_ _8\"></span> de <span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>apr<span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>\u00f3 <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>: -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Ext<span class=\"_ _1\"></span>ens<span class=\"_ _8\"></span>i\u00f3n <span class=\"_ _2\"></span>ha<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>31/<span class=\"_ _1\"></span>12<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>3 <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>me<span class=\"_ _1\"></span>dida<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>fisc<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ant<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>rm<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>apro<span class=\"_ _1\"></span>bad<span class=\"_ _1\"></span>as:<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> </span></span>0,<span class=\"_ _1\"></span>5%<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ti<span class=\"_ _1\"></span>po <span class=\"_ _2\"></span>im<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>sit<span class=\"_ _8\"></span>ivo <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>Imp<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sto<span class=\"_ _8\"></span> <span class=\"_ _3\"></span>Es<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>al <span class=\"_ _16\"></span>sobr<span class=\"_ _8\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Elec<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ici<span class=\"_ _8\"></span>dad <span class=\"_ _2\"></span>(I<span class=\"_ _1\"></span>EE)<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>a<span class=\"_ _8\"></span>plic<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> 5%<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> IV<span class=\"_ _1\"></span>A e<span class=\"_ _1\"></span>n l<span class=\"_ _1\"></span>a f<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>um<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> g<span class=\"_ _1\"></span>as,<span class=\"_ _1\"></span> su<span class=\"_ _8\"></span>spen<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>ora<span class=\"_ _8\"></span>l del<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>pu<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>to s<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>bre<span class=\"_ _8\"></span> el <span class=\"_ _8\"></span>Valor<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Pr<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>rg\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>El\u00e9<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> (<span class=\"_ _1\"></span>IVP<span class=\"_ _1\"></span>EE<span class=\"_ _1\"></span>).<span class=\"_ _1\"></span> -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Re<span class=\"_ _1\"></span>duc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n a <span class=\"_ _0\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>80%<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de los pea<span class=\"_ _1\"></span>jes<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ac<span class=\"_ _1\"></span>ces<span class=\"_ _1\"></span>o a <span class=\"_ _0\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>rede<span class=\"_ _1\"></span>s de <span class=\"_ _0\"></span>tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>y distr<span class=\"_ _1\"></span>ibu<span class=\"_ _8\"></span>ci\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a los<span class=\"_ _1\"></span> </span></span>con<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>dor<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>oi<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>os,<span class=\"_ _1\"></span> h<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span> 3<span class=\"_ _1\"></span>0/0<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>/23<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Ma<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>nim<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>o <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>med<span class=\"_ _8\"></span>idas<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>te<span class=\"_ _1\"></span>mpor<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>fle<span class=\"_ _1\"></span>xi<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>co<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>os <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>ga<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>hast<span class=\"_ _1\"></span>a </span></span>31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/23<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>tan<span class=\"_ _8\"></span>do re<span class=\"_ _8\"></span>aliza<span class=\"_ _8\"></span>r va<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>mbi<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>dad<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>. -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Ade<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>s, <span class=\"_ _0\"></span>ampa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>por<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>mar<span class=\"_ _8\"></span>co <span class=\"_ _16\"></span>tem<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>ayu<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Est<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>Comi<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>Eur<span class=\"_ _1\"></span>ope<span class=\"_ _1\"></span>a,<span class=\"_ _8\"></span> </span></span>es<span class=\"_ _1\"></span>te  rea<span class=\"_ _1\"></span>l <span class=\"_ _17\"> </span>de<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>eto<span class=\"_ _1\"></span>-le<span class=\"_ _1\"></span>y  anun<span class=\"_ _1\"></span>cia<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>una<span class=\"_ _8\"></span> <span class=\"_ _15\"> </span>nue<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>l\u00edne<span class=\"_ _1\"></span>a  de  ayu<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>con<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>mid<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>de  gas  de dive<span class=\"_ _8\"></span>rsos <span class=\"_ _8\"></span>sect<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>ndu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>ale<span class=\"_ _8\"></span>s. En <span class=\"_ _4\"> </span>2<span class=\"_ _1\"></span>9 <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>ma<span class=\"_ _1\"></span>rz<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>publi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>Re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>De<span class=\"_ _1\"></span>cr<span class=\"_ _1\"></span>eto-l<span class=\"_ _1\"></span>ey<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>3/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3 <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>ampl\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>h<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>31<span class=\"_ _1\"></span>/12<span class=\"_ _1\"></span>/23<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la<span class=\"_ _8\"></span> apl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>meca<span class=\"_ _1\"></span>nis<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>aju<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>produ<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>par<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>redu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>prec<span class=\"_ _1\"></span>io <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> ele<span class=\"_ _8\"></span>ctri<span class=\"_ _1\"></span>cid<span class=\"_ _1\"></span>ad <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>do <span class=\"_ _2\"></span>mayo<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>a,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>fue<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>rod<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ido<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>D<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>to-le<span class=\"_ _1\"></span>y <span class=\"_ _3\"></span>1<span class=\"_ _1\"></span>0/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>2 <span class=\"_ _2\"></span>a me<span class=\"_ _1\"></span>dia<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>202<span class=\"_ _1\"></span>2,<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>si <span class=\"_ _3\"> </span>bien <span class=\"_ _3\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>coge<span class=\"_ _8\"></span>nera<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>no <span class=\"_ _3\"> </span>pudi<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>on <span class=\"_ _3\"></span>ac<span class=\"_ _1\"></span>oge<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>mismo<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>has<span class=\"_ _1\"></span>ta <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>\u00fal<span class=\"_ _1\"></span>tim<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> tri<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>a\u00f1o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> Pos<span class=\"_ _1\"></span>ter<span class=\"_ _8\"></span>iorme<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>te,<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>n 29<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> ju<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>o de<span class=\"_ _1\"></span> 20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span>, s<span class=\"_ _1\"></span>e p<span class=\"_ _1\"></span>ubl<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Re<span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>De<span class=\"_ _1\"></span>cre<span class=\"_ _1\"></span>to-<span class=\"_ _1\"></span>ley<span class=\"_ _1\"></span> 5/<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span> qu<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>rr<span class=\"_ _1\"></span>oga<span class=\"_ _1\"></span> va<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> me<span class=\"_ _1\"></span>dida<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>an<span class=\"_ _8\"></span>teri<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>apr<span class=\"_ _1\"></span>oba<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>el<span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>red<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>cci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _16\"></span>80%<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>pe<span class=\"_ _1\"></span>aj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>a<span class=\"_ _1\"></span>cce<span class=\"_ _8\"></span>so <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>los<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>dor<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>oi<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>siv<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>ha<span class=\"_ _8\"></span>sta <span class=\"_ _1\"></span>31/<span class=\"_ _1\"></span>12<span class=\"_ _8\"></span>/23.<span class=\"_ _1\"></span> En re<span class=\"_ _8\"></span>laci<span class=\"_ _1\"></span>\u00f3n a<span class=\"_ _1\"></span> la l\u00ed<span class=\"_ _8\"></span>nea de<span class=\"_ _1\"></span> ay<span class=\"_ _1\"></span>uda<span class=\"_ _1\"></span>s de<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span>sum<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>dor<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> gas<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>vos<span class=\"_ _1\"></span>, a<span class=\"_ _1\"></span>nu<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>a po<span class=\"_ _1\"></span>r e<span class=\"_ _1\"></span>l Re<span class=\"_ _8\"></span>al De<span class=\"_ _1\"></span>cre<span class=\"_ _1\"></span>to-le<span class=\"_ _1\"></span>y<span class=\"_ _1\"></span> 20<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ante<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>me<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>10 <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>jul<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>2<span class=\"_ _1\"></span>023<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>public<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>Or<span class=\"_ _1\"></span>den<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>ICT<span class=\"_ _1\"></span>/7<span class=\"_ _1\"></span>44<span class=\"_ _1\"></span>/2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3 <span class=\"_ _16\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>re<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> las<span class=\"_ _1\"></span> bas<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> est<span class=\"_ _1\"></span>a su<span class=\"_ _1\"></span>bv<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>\u00f3n.<span class=\"_ _1\"></span> Co<span class=\"_ _1\"></span>n u<span class=\"_ _1\"></span>na d<span class=\"_ _1\"></span>ota<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>de 4<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>0 M\u20ac<span class=\"_ _1\"></span>, e<span class=\"_ _1\"></span>st\u00e1<span class=\"_ _1\"></span> dir<span class=\"_ _1\"></span>ig<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span> a se<span class=\"_ _1\"></span>ct<span class=\"_ _8\"></span>ores<span class=\"_ _1\"></span> indu<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> ele<span class=\"_ _8\"></span>vado  co<span class=\"_ _1\"></span>nsu<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>  de  gas<span class=\"_ _1\"></span>  natu<span class=\"_ _8\"></span>ral  con<span class=\"_ _1\"></span>  el  obj<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o  de<span class=\"_ _8\"></span> <span class=\"_ _17\"> </span>comp<span class=\"_ _1\"></span>ens<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>  el  inc<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span>  de  los<span class=\"_ _1\"></span>  cos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>s deb<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>os <span class=\"_ _1c\"> </span>al <span class=\"_ _22\"> </span>fue<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>te <span class=\"_ _22\"> </span>au<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nto <span class=\"_ _22\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>prec<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>est<span class=\"_ _1\"></span>a <span class=\"_ _22\"> </span>mat<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>prim<span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>El <span class=\"_ _22\"> </span>per<span class=\"_ _1\"></span>iod<span class=\"_ _1\"></span>o <span class=\"_ _22\"> </span>sub<span class=\"_ _1\"></span>ven<span class=\"_ _1\"></span>cio<span class=\"_ _8\"></span>nabl<span class=\"_ _8\"></span>e com<span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>end<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>ebr<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>31<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ici<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>br<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>2.<span class=\"_ _1\"></span> Por<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>otra<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>parte<span class=\"_ _8\"></span>, <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>spe<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>r\u00e9g<span class=\"_ _1\"></span>ime<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>re<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>tivo<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>pla<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cogen<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>cab<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span>dest<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>lo sig<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e:<span class=\"_ _8\"></span> -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">El <span class=\"_ _1\"></span>Re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> D<span class=\"_ _1\"></span>ecr<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>o-l<span class=\"_ _1\"></span>ey<span class=\"_ _1\"></span> 5<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span> an<span class=\"_ _1\"></span>tes<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>e\u00f1<span class=\"_ _1\"></span>ala<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ios<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> </span></span>el\u00e9<span class=\"_ _8\"></span>ctri<span class=\"_ _1\"></span>co <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>mipe<span class=\"_ _8\"></span>riodo<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>eg<span class=\"_ _1\"></span>ula<span class=\"_ _1\"></span>tor<span class=\"_ _8\"></span>io 20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span>-2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>5,<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>s\u00ed <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>mo <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> pr<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>en<span class=\"_ _1\"></span> el <span class=\"_ _17\"> </span>pri<span class=\"_ _1\"></span>mer<span class=\"_ _8\"></span> <span class=\"_ _19\"> </span>y <span class=\"_ _17\"> </span>segu<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>se<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _8\"></span>e <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>2023<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>pa<span class=\"_ _1\"></span>ra <span class=\"_ _17\"> </span>aque<span class=\"_ _1\"></span>lla<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>inst<span class=\"_ _1\"></span>ala<span class=\"_ _8\"></span>cion<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>cuy<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>co<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>de ex<span class=\"_ _1\"></span>plo<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _8\"></span>n dep<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>n e<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>lme<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l c<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> de<span class=\"_ _8\"></span>l co<span class=\"_ _1\"></span>mbu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>le.<span class=\"_ _1\"></span> -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">La<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>Orde<span class=\"_ _1\"></span>n <span class=\"_ _1c\"> </span>TED<span class=\"_ _1\"></span>/7<span class=\"_ _1\"></span>41<span class=\"_ _1\"></span>/20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>pub<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>da <span class=\"_ _19\"> </span>en <span class=\"_ _1c\"> </span>8 <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>ju<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>o <span class=\"_ _1c\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>2023<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>apr<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>par<span class=\"_ _8\"></span>\u00e1me<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>os </span></span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>  cor<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>spo<span class=\"_ _1\"></span>ndi<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>s  al<span class=\"_ _1\"></span>  semi<span class=\"_ _1\"></span>per<span class=\"_ _8\"></span>iodo  20<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span>-2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>5,<span class=\"_ _1\"></span>  as\u00ed  co<span class=\"_ _1\"></span>mo  la<span class=\"_ _1\"></span>  retr<span class=\"_ _8\"></span>ibuci<span class=\"_ _1\"></span>\u00f3n  a  la<span class=\"_ _8\"></span> ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>ap<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>202<span class=\"_ _1\"></span>3.<span class=\"_ _1\"></span>  -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">En <span class=\"_ _3\"></span>30<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>juni<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>20<span class=\"_ _1\"></span>23<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>some<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>a <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>udi<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>p\u00fab<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>opues<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>Or<span class=\"_ _8\"></span>den <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>los<span class=\"_ _1\"></span> </span></span>val<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>esp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>die<span class=\"_ _8\"></span>ntes<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ndo<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>eme<span class=\"_ _8\"></span>stre<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3. -<span class=\"ff2\"> <span class=\"_ _30\"> </span><span class=\"ff3\">Fin<span class=\"_ _1\"></span>alm<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>, en 22<span class=\"_ _1\"></span> de novi<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>mbr<span class=\"_ _1\"></span>e de<span class=\"_ _1\"></span> 2023<span class=\"_ _1\"></span> se some<span class=\"_ _8\"></span>te a audi<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> p\u00fab<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a una<span class=\"_ _1\"></span> prop<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ta de </span></span>Or<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>que<span class=\"_ _8\"></span> <span class=\"_ _17\"> </span>esta<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>  una  nuev<span class=\"_ _1\"></span>a  meto<span class=\"_ _1\"></span>dolo<span class=\"_ _8\"></span>g\u00eda  de  actu<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n  de  la  ret<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>buc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n  a <span class=\"_ _17\"> </span>la ope<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>las insta<span class=\"_ _8\"></span>lac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>tip<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>cuy<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cost<span class=\"_ _1\"></span>es de <span class=\"_ _0\"></span>ex<span class=\"_ _1\"></span>pl<span class=\"_ _1\"></span>ota<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n depe<span class=\"_ _1\"></span>nda<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>men<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>pre<span class=\"_ _1\"></span>cio<span class=\"_ _8\"></span> <span class=\"_ _22\"> </span>del <span class=\"_ _19\"> </span>comb<span class=\"_ _1\"></span>us<span class=\"_ _1\"></span>ti<span class=\"_ _8\"></span>ble.<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>De <span class=\"_ _19\"> </span>acue<span class=\"_ _8\"></span>rdo <span class=\"_ _1c\"> </span>con <span class=\"_ _19\"> </span>esta<span class=\"_ _8\"></span> <span class=\"_ _22\"> </span>prop<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>la <span class=\"_ _1c\"> </span>actu<span class=\"_ _8\"></span>aliz<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _1c\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>la re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>plan<span class=\"_ _1\"></span>tas<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>coge<span class=\"_ _8\"></span>nera<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>efe<span class=\"_ _1\"></span>ct<span class=\"_ _8\"></span>uar<span class=\"_ _1\"></span>\u00eda <span class=\"_ _3\"> </span>tri<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>ir\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _3\"> </span>la<span class=\"_ _1\"></span> ac<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ali<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _8\"></span>del p<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l\u00e9<span class=\"_ _1\"></span>ctr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>o,<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>si\u00f3<span class=\"_ _1\"></span>n de <span class=\"_ _1\"></span><span class=\"ls33\">CO<span class=\"fs7 ls0\">2<span class=\"fs5\"> <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>sti<span class=\"_ _8\"></span>ble.<span class=\"_ _1\"></span> </span></span></span>3.5.<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Gesti<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>o c<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>m\u00e1t<span class=\"_ _8\"></span>ico.<span class=\"_ _1\"></span> </span></span>Ibe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pape<span class=\"_ _8\"></span>l <span class=\"_ _17\"> </span>es<span class=\"_ _1\"></span>,  des<span class=\"_ _8\"></span>de  sus<span class=\"_ _1\"></span>  inic<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>s,  u<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>  compa<span class=\"_ _8\"></span>\u00f1\u00eda  fi<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>  com<span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ome<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>  con  e<span class=\"_ _1\"></span>l  ento<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>o  y  la<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> com<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ida<span class=\"_ _8\"></span>des <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>las<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>a,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>conoc<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>pape<span class=\"_ _8\"></span>l <span class=\"_ _2\"></span>fun<span class=\"_ _1\"></span>dam<span class=\"_ _1\"></span>en<span class=\"_ _8\"></span>te <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>jue<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>tej<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>loc<span class=\"_ _1\"></span>al <span class=\"_ _16\"></span>y<span class=\"_ _1\"></span> soc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>l, <span class=\"_ _1\"></span>y qu<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> pro<span class=\"_ _8\"></span>muev<span class=\"_ _1\"></span>e e<span class=\"_ _1\"></span>l r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>spe<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span> po<span class=\"_ _1\"></span>r e<span class=\"_ _1\"></span>l m<span class=\"_ _1\"></span>edi<span class=\"_ _8\"></span>o amb<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tab<span class=\"_ _1\"></span>lec<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>obj<span class=\"_ _1\"></span>et<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>r e<span class=\"_ _1\"></span>l imp<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>oam<span class=\"_ _8\"></span>bien<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>l a<span class=\"_ _8\"></span>soci<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> t<span class=\"_ _1\"></span>oda<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>na <span class=\"_ _8\"></span>de v<span class=\"_ _1\"></span>alo<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>u <span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>em<span class=\"_ _1\"></span>pr<span class=\"_ _8\"></span>esar<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>l. La<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>na<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lez<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ac<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad <span class=\"_ _0\"></span>imp<span class=\"_ _1\"></span>lic<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>Iber<span class=\"_ _1\"></span>pa<span class=\"_ _8\"></span>pel <span class=\"_ _16\"></span>d<span class=\"_ _1\"></span>ebe<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>e<span class=\"_ _1\"></span>val<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>r,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ca<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>mi<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>tan<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>lo<span class=\"_ _1\"></span>s ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>gos inh<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>tes<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de tra<span class=\"_ _1\"></span>ns<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a una eco<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>m\u00eda<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ba<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>isi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s com<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>lo<span class=\"_ _1\"></span>s rel<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nad<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>con<span class=\"_ _1\"></span> los<span class=\"_ _1\"></span> imp<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>s f<span class=\"_ _1\"></span>\u00eds<span class=\"_ _1\"></span>ico<span class=\"_ _8\"></span>s de<span class=\"_ _1\"></span>l c<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>clim\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span> En <span class=\"_ _16\"></span>prime<span class=\"_ _8\"></span>r <span class=\"_ _2\"></span>luga<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>los <span class=\"_ _2\"></span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>una <span class=\"_ _16\"></span>eco<span class=\"_ _1\"></span>nom\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>baja<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>emis<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>est\u00e1<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>re<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _1\"></span>s posi<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>s cam<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>os pol<span class=\"_ _1\"></span>\u00ed<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>os,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ju<span class=\"_ _1\"></span>r\u00ed<span class=\"_ _8\"></span>dicos<span class=\"_ _1\"></span>, tec<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>l\u00f3g<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>os y <span class=\"_ _0\"></span>de mer<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>do que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>pu<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>an prod<span class=\"_ _1\"></span>uc<span class=\"_ _1\"></span>ir<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a me<span class=\"_ _1\"></span>dio <span class=\"_ _4\"> </span>y  l<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span>  p<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>zo <span class=\"_ _4\"> </span>en  e<span class=\"_ _8\"></span>l  per<span class=\"_ _1\"></span>io<span class=\"_ _8\"></span>do  de<span class=\"_ _1\"></span>  tr<span class=\"_ _1\"></span>an<span class=\"_ _8\"></span>sici\u00f3<span class=\"_ _8\"></span>n  ha<span class=\"_ _8\"></span>sta  u<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>  e<span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>\u00eda <span class=\"_ _4\"> </span>men<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>  de<span class=\"_ _8\"></span>pendi<span class=\"_ _1\"></span>en<span class=\"_ _8\"></span>te  de<span class=\"_ _8\"></span> com<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>les<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>\u00f3si<span class=\"_ _8\"></span>les <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>baj<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>emisi<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span> de<span class=\"_ _8\"></span> gas<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ef<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ro.<span class=\"_ _1\"></span> De<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>de esto<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>gos<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>tra<span class=\"_ _1\"></span>nsi<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n,<span class=\"_ _8\"></span> <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>han ide<span class=\"_ _1\"></span>ntif<span class=\"_ _1\"></span>ic<span class=\"_ _8\"></span>ado <span class=\"_ _0\"></span>aqu<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>un mayo<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>impa<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>par<span class=\"_ _1\"></span>a la org<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>iza<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>puede<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>r:<span class=\"_ _1\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Rie<span class=\"_ _8\"></span>sgos  p<span class=\"_ _8\"></span>ol\u00edti<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>os <span class=\"_ _4\"> </span>y  r<span class=\"_ _1\"></span>egu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n,<span class=\"_ _1\"></span>  es<span class=\"_ _1\"></span>  de<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>r <span class=\"_ _4\"> </span>rie<span class=\"_ _1\"></span>sgo<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>der<span class=\"_ _1\"></span>iva<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span>  d<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>posi<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>  ac<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _8\"></span>s  de <span class=\"_ _4\"> </span>los<span class=\"_ _8\"></span> </span>org<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>ism<span class=\"_ _8\"></span>os pol\u00ed<span class=\"_ _8\"></span>ticos<span class=\"_ _1\"></span> y re<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>ios<span class=\"_ _1\"></span> que<span class=\"_ _1\"></span> tra<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>n o bie<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> de li<span class=\"_ _1\"></span>mita<span class=\"_ _8\"></span>r los fa<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ore<span class=\"_ _8\"></span>s caus<span class=\"_ _1\"></span>ant<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> del c<span class=\"_ _1\"></span>amb<span class=\"_ _1\"></span>io<span class=\"_ _8\"></span> cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _8\"></span>o, <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>bie<span class=\"_ _8\"></span>n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>pro<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>r <span class=\"_ _3\"></span>me<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>ada<span class=\"_ _1\"></span>pt<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>al <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _8\"></span>tico,<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>que <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>en <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l des<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>llo<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>de<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span>la <span class=\"_ _2\"></span>act<span class=\"_ _1\"></span>ivi<span class=\"_ _8\"></span>dad <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>compa<span class=\"_ _1\"></span>\u00f1\u00eda<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>pue<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>requ<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>itos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>bio<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>f<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>es <span class=\"_ _2\"></span>de ene<span class=\"_ _8\"></span>rg\u00eda<span class=\"_ _1\"></span>s limp<span class=\"_ _1\"></span>ias<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>y ex<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>nci<span class=\"_ _8\"></span>as de <span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3n de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>las<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>emi<span class=\"_ _1\"></span>sio<span class=\"_ _1\"></span>nes<span class=\"_ _1\"></span> de gase<span class=\"_ _1\"></span>s de efe<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rna<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fr<span class=\"_ _1\"></span>ut<span class=\"_ _1\"></span>o dir<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>to <span class=\"_ _16\"></span>o <span class=\"_ _16\"></span>in<span class=\"_ _1\"></span>dir<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>ac<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>com<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>\u00f1\u00eda<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>como <span class=\"_ _16\"></span>co<span class=\"_ _1\"></span>nse<span class=\"_ _1\"></span>cu<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>una<span class=\"_ _8\"></span> <span class=\"_ _2\"></span>mayo<span class=\"_ _1\"></span>r <span class=\"_ _16\"></span>amb<span class=\"_ _1\"></span>ici<span class=\"_ _8\"></span>\u00f3n cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>a en la<span class=\"_ _1\"></span> redu<span class=\"_ _1\"></span>cc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n de gas<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> de efec<span class=\"_ _1\"></span>to inv<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ro.<span class=\"_ _1\"></span> En <span class=\"_ _0\"></span>es<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> senti<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> y muy re<span class=\"_ _1\"></span>lac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nad<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span> es<span class=\"_ _1\"></span>tos<span class=\"_ _1\"></span> aspe<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span>s re<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>s,<span class=\"_ _1\"></span> los cam<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>os en la re<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n gene<span class=\"_ _8\"></span>ral de en<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span> pod<span class=\"_ _1\"></span>r\u00ed<span class=\"_ _1\"></span>an af<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>r a las em<span class=\"_ _1\"></span>pre<span class=\"_ _1\"></span>sa<span class=\"_ _1\"></span>s <span class=\"_ _15\"> </span>ind<span class=\"_ _1\"></span>ust<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>es <span class=\"_ _17\"> </span>gene<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>s <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>ener<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>y <span class=\"_ _19\"> </span>tamb<span class=\"_ _1\"></span>i\u00e9<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>es <span class=\"_ _15\"> </span>pr<span class=\"_ _1\"></span>oba<span class=\"_ _1\"></span>ble<span class=\"_ _8\"></span> <span class=\"_ _19\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>pr<span class=\"_ _1\"></span>odu<span class=\"_ _1\"></span>zc<span class=\"_ _1\"></span>a <span class=\"_ _15\"> </span>un au<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>sgo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>jur<span class=\"_ _8\"></span>\u00eddic<span class=\"_ _1\"></span>os <span class=\"_ _8\"></span>o de<span class=\"_ _1\"></span> li<span class=\"_ _8\"></span>tigac<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>asp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tos<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nad<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cli<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>. \u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Rie<span class=\"_ _8\"></span>sgo <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>uta<span class=\"_ _8\"></span>cion<span class=\"_ _1\"></span>al,<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>muy<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>vincu<span class=\"_ _1\"></span>la<span class=\"_ _8\"></span>do <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>dem<span class=\"_ _1\"></span>and<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>, <span class=\"_ _3\"> </span>acr<span class=\"_ _8\"></span>ecen<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>tr<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>s <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>a<span class=\"_ _8\"></span>pari<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>del<span class=\"_ _1\"></span> </span>COV<span class=\"_ _1\"></span>ID<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>una soci<span class=\"_ _1\"></span>eda<span class=\"_ _1\"></span>d <span class=\"_ _0\"></span>que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cada<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>vez<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>est\u00e1<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>m\u00e1s<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>conc<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>ada<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>con tema<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>com<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>el medio<span class=\"_ _1\"></span>am<span class=\"_ _8\"></span>biente<span class=\"_ _8\"></span>, la  soste<span class=\"_ _8\"></span>nibi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>d <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>las<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>bue<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>s <span class=\"_ _17\"> </span>pr\u00e1<span class=\"_ _8\"></span>ctica<span class=\"_ _1\"></span>s  empr<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ial<span class=\"_ _1\"></span>es,<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>a  como  el <span class=\"_ _17\"> </span>me<span class=\"_ _1\"></span>rca<span class=\"_ _1\"></span>do  prem<span class=\"_ _1\"></span>iar<span class=\"_ _8\"></span>\u00e1 <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>las<span class=\"_ _1\"></span> com<span class=\"_ _1\"></span>pa\u00f1<span class=\"_ _8\"></span>\u00edas <span class=\"_ _2\"></span>per<span class=\"_ _8\"></span>cibi<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>l\u00edd<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>tr<span class=\"_ _1\"></span>ans<span class=\"_ _1\"></span>fo<span class=\"_ _1\"></span>rma<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>mo<span class=\"_ _1\"></span>der<span class=\"_ _8\"></span>nizac<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>se<span class=\"_ _1\"></span>cto<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>pap<span class=\"_ _1\"></span>ele<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>y<span class=\"_ _1\"></span> pre<span class=\"_ _8\"></span>visi<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>cas<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>\u00e1 <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>las <span class=\"_ _22\"> </span>empr<span class=\"_ _1\"></span>esa<span class=\"_ _1\"></span>s <span class=\"_ _12\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>con<span class=\"_ _1\"></span>tri<span class=\"_ _1\"></span>bu<span class=\"_ _1\"></span>ya<span class=\"_ _1\"></span>n <span class=\"_ _12\"> </span>de <span class=\"_ _12\"> </span>for<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>poc<span class=\"_ _1\"></span>o <span class=\"_ _12\"> </span>vis<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>le <span class=\"_ _22\"> </span>a <span class=\"_ _1a\"> </span>es<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> tra<span class=\"_ _8\"></span>nsfor<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>an <span class=\"_ _8\"></span>perc<span class=\"_ _1\"></span>ibi<span class=\"_ _8\"></span>das c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>obs<span class=\"_ _8\"></span>oleta<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _8\"></span>mate<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> E<span class=\"_ _1\"></span>SG.<span class=\"_ _1\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Rie<span class=\"_ _8\"></span>sgo <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>me<span class=\"_ _1\"></span>rc<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>rela<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>si<span class=\"_ _1\"></span>tu<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>ion<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cam<span class=\"_ _1\"></span>bios<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>nda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>as<span class=\"_ _1\"></span>oc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>da <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> </span>digi<span class=\"_ _8\"></span>tali<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n,<span class=\"_ _1\"></span>  as<span class=\"_ _8\"></span>\u00ed  com<span class=\"_ _1\"></span>o  d<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>nsa<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _8\"></span>s  ent<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>  la<span class=\"_ _1\"></span>  of<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ta  y<span class=\"_ _1\"></span>  dem<span class=\"_ _1\"></span>an<span class=\"_ _8\"></span>da  que<span class=\"_ _1\"></span>  pu<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>an <span class=\"_ _4\"> </span>prov<span class=\"_ _8\"></span>ocar<span class=\"_ _1\"></span> pre<span class=\"_ _8\"></span>sione<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ios<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Rie<span class=\"_ _8\"></span>sgo <span class=\"_ _0\"></span>te<span class=\"_ _1\"></span>cn<span class=\"_ _1\"></span>ol<span class=\"_ _1\"></span>\u00f3gi<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>, que<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ata<span class=\"_ _1\"></span>\u00f1e<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a las inn<span class=\"_ _1\"></span>ova<span class=\"_ _1\"></span>cio<span class=\"_ _8\"></span>nes tec<span class=\"_ _1\"></span>nol<span class=\"_ _1\"></span>\u00f3g<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>s y <span class=\"_ _0\"></span>ma<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>qu<span class=\"_ _1\"></span>e sur<span class=\"_ _1\"></span>ja<span class=\"_ _1\"></span>n o </span>se<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>vea<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>fav<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>pro<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>so <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>tra<span class=\"_ _1\"></span>nsi<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>cons<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>su<span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>tuc<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>anti<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>os <span class=\"_ _0\"></span>en fa<span class=\"_ _1\"></span>vor<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>tas<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>ue<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>s. Por<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>otro <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span>do, <span class=\"_ _2\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ries<span class=\"_ _1\"></span>gos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>f\u00edsi<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>aqu<span class=\"_ _1\"></span>ell<span class=\"_ _8\"></span>os <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>nad<span class=\"_ _8\"></span>os <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>on <span class=\"_ _2\"></span>eve<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>os <span class=\"_ _2\"></span>(ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>agud<span class=\"_ _1\"></span>os)<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>o <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> ca<span class=\"_ _1\"></span>mbi<span class=\"_ _1\"></span>os <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>lar<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>plaz<span class=\"_ _1\"></span>o <span class=\"_ _17\"> </span>(ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>gos<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>cr\u00f3n<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>os)<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>der<span class=\"_ _1\"></span>iva<span class=\"_ _8\"></span>dos <span class=\"_ _17\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>cambi<span class=\"_ _8\"></span>o <span class=\"_ _15\"> </span>cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>co,<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>com<span class=\"_ _1\"></span>o <span class=\"_ _17\"> </span>por <span class=\"_ _17\"> </span>eje<span class=\"_ _8\"></span>mpl<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> des<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>natu<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>prime<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>caso<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>cam<span class=\"_ _1\"></span>bio<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span>rgo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>plaz<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>los <span class=\"_ _2\"></span>pa<span class=\"_ _1\"></span>tro<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _8\"></span>os <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el<span class=\"_ _8\"></span> se<span class=\"_ _1\"></span>gun<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>cas<span class=\"_ _1\"></span>o. <span class=\"_ _3\"></span>D<span class=\"_ _1\"></span>eb<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>a <span class=\"_ _2\"></span>las <span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ias<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>pri<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>ut<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>en <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _3\"> </span>pro<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>pro<span class=\"_ _8\"></span>ducti<span class=\"_ _8\"></span>vo <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>a <span class=\"_ _2\"></span>la <span class=\"_ _3\"> </span>div<span class=\"_ _1\"></span>isi<span class=\"_ _8\"></span>\u00f3n for<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>que<span class=\"_ _1\"></span>  e<span class=\"_ _1\"></span>xi<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>I<span class=\"_ _1\"></span>be<span class=\"_ _1\"></span>rp<span class=\"_ _1\"></span>ape<span class=\"_ _1\"></span>l,<span class=\"_ _1\"></span>  s<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>id<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>  l<span class=\"_ _1\"></span>os<span class=\"_ _8\"></span>  inc<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>dio<span class=\"_ _8\"></span>s  co<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>  u<span class=\"_ _8\"></span>n  ri<span class=\"_ _1\"></span>es<span class=\"_ _8\"></span>go <span class=\"_ _4\"> </span>agud<span class=\"_ _8\"></span>o  cl<span class=\"_ _1\"></span>ave<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>  E<span class=\"_ _1\"></span>l ac<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>so <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>agu<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>situ<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>ione<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>seq<span class=\"_ _1\"></span>u\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>pr<span class=\"_ _1\"></span>olon<span class=\"_ _8\"></span>gada<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>tif<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>ta<span class=\"_ _1\"></span>mbi\u00e9<span class=\"_ _8\"></span>n  c<span class=\"_ _1\"></span>omo<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>pot<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go  f\u00eds<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>o.  Asi<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ism<span class=\"_ _1\"></span>o,  d<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>  que  la<span class=\"_ _1\"></span>s  mas<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>  fore<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s  ac<span class=\"_ _1\"></span>t\u00faa<span class=\"_ _1\"></span>n  de  su<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>der<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>  de  car<span class=\"_ _1\"></span>bon<span class=\"_ _1\"></span>o,<span class=\"_ _1\"></span> abs<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>bie<span class=\"_ _8\"></span>ndo <span class=\"_ _3\"> </span><span class=\"ls33\">CO2</span> <span class=\"_ _3\"> </span>cada<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>a\u00f1o,<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>lo <span class=\"_ _3\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>gesti<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>sos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>los<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>mismo<span class=\"_ _8\"></span>s, <span class=\"_ _3\"> </span>com<span class=\"_ _1\"></span>o <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>que<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>se re<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>iza<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>en <span class=\"_ _1\"></span>Ib<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>pap<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>edu<span class=\"_ _8\"></span>cen lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>go<span class=\"_ _1\"></span>s c<span class=\"_ _1\"></span>r\u00f3<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>s.<span class=\"_ _1\"></span> Los<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>es<span class=\"_ _1\"></span>fu<span class=\"_ _1\"></span>erz<span class=\"_ _1\"></span>os <span class=\"_ _1a\"> </span>a <span class=\"_ _1b\"> </span>fin<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>miti<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>r <span class=\"_ _1a\"> </span>y <span class=\"_ _1b\"> </span>adap<span class=\"_ _1\"></span>tar<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>al <span class=\"_ _1a\"> </span>cambi<span class=\"_ _1\"></span>o <span class=\"_ _1b\"> </span>cl<span class=\"_ _1\"></span>im\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _8\"></span>o <span class=\"_ _1b\"> </span>tamb<span class=\"_ _1\"></span>i\u00e9<span class=\"_ _1\"></span>n <span class=\"_ _1b\"> </span>pu<span class=\"_ _1\"></span>ede<span class=\"_ _8\"></span>n <span class=\"_ _1b\"> </span>cre<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> opor<span class=\"_ _1\"></span>tu<span class=\"_ _8\"></span>nida<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s p<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Ib<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>pap<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>las<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>ha<span class=\"_ _1\"></span>n s<span class=\"_ _1\"></span>ido<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ide<span class=\"_ _8\"></span>ntifi<span class=\"_ _1\"></span>ca<span class=\"_ _8\"></span>das <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>se<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>xpo<span class=\"_ _1\"></span>nen<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> c<span class=\"_ _8\"></span>ontin<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span>: \u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Me<span class=\"_ _1\"></span>jor<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>pos<span class=\"_ _1\"></span>ici<span class=\"_ _8\"></span>onami<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nto  en<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>el  merc<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>o,  gra<span class=\"_ _1\"></span>cia<span class=\"_ _1\"></span>s  a <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>me<span class=\"_ _1\"></span>jor<span class=\"_ _1\"></span>  dise\u00f1<span class=\"_ _8\"></span>o <span class=\"_ _17\"> </span>del  prod<span class=\"_ _8\"></span>ucto,<span class=\"_ _1\"></span> <span class=\"_ _17\"> </span>m\u00e1<span class=\"_ _1\"></span>s </span>sos<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>ble<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>y u<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> mejo<span class=\"_ _1\"></span>r i<span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>n r<span class=\"_ _1\"></span>epu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ona<span class=\"_ _1\"></span>l, a<span class=\"_ _8\"></span>linea<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>on la<span class=\"_ _8\"></span>s dema<span class=\"_ _1\"></span>nda<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>e u<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span> soc<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>dad<span class=\"_ _1\"></span> ca<span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>vez<span class=\"_ _8\"></span> m\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>con<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>enc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>la <span class=\"_ _3\"></span>so<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _8\"></span>dad, <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>qu<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>va<span class=\"_ _8\"></span>lora <span class=\"_ _3\"></span>po<span class=\"_ _1\"></span>sit<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>vam<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>os <span class=\"_ _3\"></span>pr<span class=\"_ _8\"></span>oduc<span class=\"_ _1\"></span>tos<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>gen<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span>s <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> par<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ur<span class=\"_ _1\"></span>sos<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nova<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>omo<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> m<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>a.<span class=\"_ _1\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Di<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _3\"> </span>y <span class=\"_ _4\"> </span>am<span class=\"_ _8\"></span>pliac<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>\u00f3n <span class=\"_ _3\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>tro<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>inv<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>so<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span>s <span class=\"_ _4\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>Socie<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>d, <span class=\"_ _3\"> </span>hac<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span> <span class=\"_ _3\"> </span>fond<span class=\"_ _1\"></span>os <span class=\"_ _3\"> </span>e </span>inv<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>sor<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> que<span class=\"_ _1\"></span> int<span class=\"_ _1\"></span>egr<span class=\"_ _8\"></span>en in<span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>ore<span class=\"_ _8\"></span>s rela<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ona<span class=\"_ _8\"></span>dos co<span class=\"_ _1\"></span>n la<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>sos<span class=\"_ _1\"></span>ten<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad y la<span class=\"_ _1\"></span> Res<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>nsa<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>d So<span class=\"_ _1\"></span>cia<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span> Cor<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>va <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>su<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>crit<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>in<span class=\"_ _1\"></span>ve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>o <span class=\"_ _0\"></span>media<span class=\"_ _8\"></span>nte <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>inclu<span class=\"_ _1\"></span>si<span class=\"_ _8\"></span>\u00f3n <span class=\"_ _16\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>\u00edn<span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>car<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>enfo<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>dos ha<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>soste<span class=\"_ _1\"></span>nib<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad.<span class=\"_ _1\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>Te<span class=\"_ _1\"></span>nde<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>glo<span class=\"_ _8\"></span>bal <span class=\"_ _16\"></span>hac<span class=\"_ _1\"></span>\u00eda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>fuent<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ener<span class=\"_ _1\"></span>g\u00eda<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>lim<span class=\"_ _1\"></span>pia<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>bio<span class=\"_ _1\"></span>mas<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>uti<span class=\"_ _1\"></span>liz<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>en<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>nues<span class=\"_ _1\"></span>tra<span class=\"_ _8\"></span>s </span>ins<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s.<span class=\"_ _3c\"> </span>\u2022<span class=\"ff3\"> <span class=\"_ _31\"> </span>B\u00fas<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>eda<span class=\"_ _1\"></span> de una<span class=\"_ _1\"></span> mayo<span class=\"_ _1\"></span>r efi<span class=\"_ _1\"></span>cie<span class=\"_ _8\"></span>ncia en<span class=\"_ _1\"></span> la gest<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> de los<span class=\"_ _1\"></span> rec<span class=\"_ _1\"></span>urs<span class=\"_ _1\"></span>os y re<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>duo<span class=\"_ _1\"></span>s de la Soci<span class=\"_ _1\"></span>eda<span class=\"_ _1\"></span>d,<span class=\"_ _8\"></span> </span>que<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>le pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>mit<span class=\"_ _1\"></span>a re<span class=\"_ _1\"></span>du<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>r co<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>s op<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ati<span class=\"_ _1\"></span>vos<span class=\"_ _1\"></span> y gene<span class=\"_ _8\"></span>rar<span class=\"_ _1\"></span> un me<span class=\"_ _1\"></span>nor<span class=\"_ _1\"></span> imp<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> ambi<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>l,<span class=\"_ _1\"></span> tod<span class=\"_ _1\"></span>o el<span class=\"_ _1\"></span>lo<span class=\"_ _1\"></span> dent<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>o del<span class=\"_ _1\"></span> \u00e1<span class=\"_ _1\"></span>mbi<span class=\"_ _8\"></span>to d<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>om\u00ed<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>circ<span class=\"_ _1\"></span>ul<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>. Con<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>la<span class=\"_ _8\"></span> <span class=\"_ _3\"> </span>int<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>mar<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>obje<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vos<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>tang<span class=\"_ _1\"></span>ib<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>y <span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>edi<span class=\"_ _8\"></span>o <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>laz<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>per<span class=\"_ _8\"></span>mita<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>miti<span class=\"_ _8\"></span>gar <span class=\"_ _2\"></span>los<span class=\"_ _1\"></span> ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>gos <span class=\"_ _0\"></span>dete<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ado<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>aten<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>r <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>op<span class=\"_ _1\"></span>ort<span class=\"_ _1\"></span>un<span class=\"_ _1\"></span>ida<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>iden<span class=\"_ _1\"></span>tif<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>das<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>est<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>ce<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span>s <span class=\"_ _16\"></span>sig<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>ent<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>\u00e1re<span class=\"_ _8\"></span>as de <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ctu<span class=\"_ _1\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span>:<span class=\"_ _1\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Ibe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>pape<span class=\"_ _8\"></span>l <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ome<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>ca<span class=\"_ _1\"></span>lcu<span class=\"_ _8\"></span>lar <span class=\"_ _3\"> </span>anua<span class=\"_ _1\"></span>lme<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>su<span class=\"_ _8\"></span>  h<span class=\"_ _1\"></span>ue<span class=\"_ _8\"></span>lla <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>ca<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>bon<span class=\"_ _1\"></span>o <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>pro<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>ver<span class=\"_ _1\"></span>\u00e1 <span class=\"_ _3\"> </span>la </span></span>moni<span class=\"_ _8\"></span>tori<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _8\"></span>n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>s<span class=\"_ _1\"></span>us <span class=\"_ _3\"> </span>emis<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>ga<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _1\"></span>fe<span class=\"_ _1\"></span>cto <span class=\"_ _3\"> </span>inver<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>der<span class=\"_ _8\"></span>o <span class=\"_ _4\"> </span>(GE<span class=\"_ _1\"></span>I)<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>af<span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>ca<span class=\"_ _1\"></span>mbi<span class=\"_ _8\"></span>o cli<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _1\"></span>tic<span class=\"_ _8\"></span>o de<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>sa,<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ons<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ten<span class=\"_ _8\"></span>te y<span class=\"_ _1\"></span> t<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>nsp<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>. \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">El <span class=\"_ _3\"> </span>Grupo <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>compromet<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>a <span class=\"_ _4\"> </span>reducir <span class=\"_ _3\"></span>sus <span class=\"_ _3\"> </span>emisiones<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>G<span class=\"_ _0\"></span>EI <span class=\"_ _3\"> </span>gradualmente<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>con <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>fin <span class=\"_ _3\"> </span>de </span></span>contribuir al objet<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o mundial de neutralidad clim\u00e1ti<span class=\"_ _0\"></span>ca a 2050. Est<span class=\"_ _0\"></span>o mediante la insta<span class=\"_ _0\"></span>uraci\u00f3n de objetivos de reducci\u00f3n a<span class=\"_ _0\"></span> futuro.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Se  compromete  tambi\u00e9n  a<span class=\"_ _1\"></span>  utilizar  la<span class=\"_ _1\"></span>  compensaci\u00f3n  voluntaria  de  e<span class=\"_ _1\"></span>misiones  de  GEI </span></span>como una herramienta<span class=\"_ _0\"></span> transitoria hacia l<span class=\"_ _0\"></span>a neutralidad clim\u00e1tica<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Desarrollar\u00e1 <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>implemen<span class=\"_ _0\"></span>taci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>sumideros<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>CO<span class=\"_ _0\"></span><span class=\"fs7\">2</span> <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>sus <span class=\"_ _3\"> </span>plant<span class=\"_ _0\"></span>aciones <span class=\"_ _3\"> </span>forestales. </span></span>Estos mecanismos<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>reducci\u00f3n d<span class=\"_ _0\"></span>e emisiones <span class=\"_ _0\"></span>estar\u00e1n <span class=\"_ _0\"></span>sometidos a <span class=\"_ _0\"></span>auditor\u00edas d<span class=\"_ _0\"></span>e verifi<span class=\"_ _0\"></span>caci\u00f3n de organismos independient<span class=\"_ _0\"></span>es.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Apoyar\u00e1  el  uso  de <span class=\"_ _4\"> </span>una<span class=\"_ _0\"></span>  materia  prima  renovable  y <span class=\"_ _4\"> </span>de  menor  impacto  en  el  cambio </span></span>clim\u00e1tico como la m<span class=\"_ _0\"></span>adera, frente al uso de ot<span class=\"_ _0\"></span>ras materias primas<span class=\"_ _0\"></span> menos sostenibl<span class=\"_ _0\"></span>es.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Impulsar\u00e1 <span class=\"_ _19\"> </span>la <span class=\"_ _15\"> </span>g<span class=\"_ _0\"></span>esti\u00f3n <span class=\"_ _19\"> </span>forestal <span class=\"_ _19\"> </span>sostenibl<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>de <span class=\"_ _19\"> </span>sus <span class=\"_ _1c\"> </span>recursos <span class=\"_ _19\"> </span>forestales <span class=\"_ _19\"> </span>y <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>aquellos </span></span>recursos de terceras pa<span class=\"_ _0\"></span>rtes a los que tenga acceso<span class=\"_ _0\"></span> comercial.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Impulsar\u00e1 <span class=\"_ _17\"> </span>la  p<span class=\"_ _0\"></span>reservaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>la  b<span class=\"_ _0\"></span>iodiversidad <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>uso  r<span class=\"_ _0\"></span>esponsable <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>patrimonio<span class=\"_ _0\"></span> </span></span>natural. <span class=\"_ _16\"></span>Iberpapel <span class=\"_ _2\"></span>es <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span>sciente <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>que <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>b<span class=\"_ _0\"></span>iodiversid<span class=\"_ _0\"></span>ad <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>s\u00ed <span class=\"_ _2\"></span>misma <span class=\"_ _2\"></span>es <span class=\"_ _16\"></span>un <span class=\"_ _2\"></span>recurso <span class=\"_ _16\"></span>primordial para <span class=\"_ _17\"> </span>su<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>egocio <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>cree <span class=\"_ _15\"> </span>que <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _15\"> </span>valorizaci\u00f3n, <span class=\"_ _15\"> </span>prot<span class=\"_ _0\"></span>ecci\u00f3n <span class=\"_ _15\"> </span>y <span class=\"_ _15\"> </span>reparaci\u00f3n <span class=\"_ _15\"> </span>como <span class=\"_ _15\"> </span>una <span class=\"_ _15\"> </span>condici\u00f3n<span class=\"_ _0\"></span> necesaria para el des<span class=\"_ _0\"></span>arrollo de su actividad.<span class=\"_ _16\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Fomentar\u00e1 <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>uso d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>energ\u00edas <span class=\"_ _16\"></span>renovables <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>roceso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>prod<span class=\"_ _0\"></span>ucci\u00f3n, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mbustibles<span class=\"_ _0\"></span> </span></span>f\u00f3siles de menor impa<span class=\"_ _0\"></span>cto clim\u00e1tico como<span class=\"_ _0\"></span> el gas natural. Prim<span class=\"_ _0\"></span>aremos la bioener<span class=\"_ _0\"></span>g\u00eda<span class=\"_ _3c\"> </span>.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Recurrir\u00e1 <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>uso <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>cogeneraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>alta <span class=\"_ _2\"></span>eficien<span class=\"_ _0\"></span>cia <span class=\"_ _16\"></span>com<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>edio <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>eficiente <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la </span></span>generaci\u00f3n <span class=\"_ _1b\"> </span>conjunta <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>calor <span class=\"_ _1b\"> </span>y <span class=\"_ _1b\"> </span>electricid<span class=\"_ _0\"></span>ad. <span class=\"_ _1a\"> </span>A<span class=\"_ _0\"></span>simismo, <span class=\"_ _1b\"> </span>trabajar\u00e1 <span class=\"_ _1b\"> </span>con<span class=\"_ _0\"></span>stantemente <span class=\"_ _1b\"> </span>para impulsar <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ahor<span class=\"_ _0\"></span>ro <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>nsumo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>energ\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>mejo<span class=\"_ _0\"></span>ra <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>efici<span class=\"_ _0\"></span>encia <span class=\"_ _2\"></span>energ\u00e9tica <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ediante proyectos I+D+i.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Estimular\u00e1 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>vestigaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>desa<span class=\"_ _0\"></span>rrollo <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>innovaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>roductos <span class=\"_ _2\"></span>rel<span class=\"_ _0\"></span>acionados </span></span>con <span class=\"_ _22\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>bioecono<span class=\"_ _0\"></span>m\u00eda. <span class=\"_ _22\"> </span>Est<span class=\"_ _0\"></span>os <span class=\"_ _22\"> </span>p<span class=\"_ _0\"></span>roductos <span class=\"_ _22\"> </span>p<span class=\"_ _0\"></span>odr\u00e1n <span class=\"_ _12\"> </span>en <span class=\"_ _22\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>f<span class=\"_ _0\"></span>uturo <span class=\"_ _22\"> </span>sustit<span class=\"_ _0\"></span>uir <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>otros <span class=\"_ _12\"> </span>fabricados actualmente a partir d<span class=\"_ _0\"></span>e recursos f\u00f3siles.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Fomentar\u00e1 <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>econom\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _22\"> </span>circular <span class=\"_ _22\"> </span>como <span class=\"_ _22\"> </span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _22\"> </span>m\u00e1s <span class=\"_ _22\"> </span>eficiente <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _1c\"> </span>uso <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>recursos.<span class=\"_ _0\"></span> </span></span>Promoveremos <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>utiliza<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>residuos <span class=\"_ _3\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>proceso <span class=\"_ _3\"> </span>como <span class=\"_ _3\"> </span>sustitutos<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>materias <span class=\"_ _3\"> </span>primas <span class=\"_ _3\"> </span>en nuestro proceso o en <span class=\"_ _0\"></span>el de otras industrias de otros <span class=\"_ _0\"></span>sectores.<span class=\"_ _16\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Iberpapel <span class=\"_ _0\"></span>reconoce <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el agu<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>es un <span class=\"_ _0\"></span>recurso<span class=\"_ _0\"></span> limita<span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>y gestion<span class=\"_ _0\"></span>a su <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>umo <span class=\"_ _0\"></span>teniendo </span></span>en <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>disponib<span class=\"_ _0\"></span>ilidad <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>futuro, <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>protecci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _16\"></span>rec<span class=\"_ _0\"></span>urso, <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>posib<span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>contaminaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el equilibrio de los ecosiste<span class=\"_ _0\"></span>mas de los que se extr<span class=\"_ _0\"></span>ae y en los que se vierte.<span class=\"_ _16\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Fomentar\u00e1 <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>amente <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>cultura <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>romueva <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>uso <span class=\"_ _0\"></span>eficiente <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>respons<span class=\"_ _0\"></span>able <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a </span></span>energ\u00eda, <span class=\"_ _4\"> </span>as\u00ed <span class=\"_ _4\"> </span>como <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>comportamientos<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>favorecen <span class=\"_ _4\"> </span>dicho <span class=\"_ _4\"> </span>uso <span class=\"_ _4\"> </span>responsable, <span class=\"_ _4\"> </span>involucrando para ello a los grupos de i<span class=\"_ _0\"></span>nter\u00e9s de la Sociedad<span class=\"_ _3c\"> </span>.<span class=\"_ _16\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Iberpapel <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>comprom<span class=\"_ _0\"></span>ete <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>valuar <span class=\"_ _3\"></span>c\u00f3mo <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>riesg<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>cambio <span class=\"_ _2\"></span>clim\u00e1tico<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>impacta<span class=\"_ _0\"></span>r\u00e1n </span></span>en su <span class=\"_ _0\"></span>negocio, <span class=\"_ _0\"></span>analizando <span class=\"_ _0\"></span>riesgos <span class=\"_ _0\"></span>f\u00edsicos <span class=\"_ _0\"></span>y de<span class=\"_ _0\"></span> transici\u00f3<span class=\"_ _0\"></span>n, as\u00ed <span class=\"_ _0\"></span>como opo<span class=\"_ _0\"></span>rtunidades <span class=\"_ _0\"></span>de mitig<span class=\"_ _0\"></span>aci\u00f3n de los mismos.<span class=\"_ _0\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">El <span class=\"_ _22\"> </span>Grupo <span class=\"_ _12\"> </span>colabo<span class=\"_ _0\"></span>rar\u00e1 <span class=\"_ _22\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>otras <span class=\"_ _12\"> </span>emp<span class=\"_ _0\"></span>resas <span class=\"_ _22\"> </span>del <span class=\"_ _12\"> </span>se<span class=\"_ _0\"></span>ctor <span class=\"_ _22\"> </span>privado<span class=\"_ _0\"></span>, <span class=\"_ _22\"> </span>entid<span class=\"_ _0\"></span>ades <span class=\"_ _22\"> </span>p\u00fabl<span class=\"_ _0\"></span>icas, </span></span>organizaciones <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>car\u00e1cter <span class=\"_ _16\"></span>comunitario <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>otros <span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>upos <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ter\u00e9s <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>lucha <span class=\"_ _16\"></span>contra <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>cambio clim\u00e1tico. \u2022<span class=\"ff2\"> <span class=\"_ _32\"> </span><span class=\"ff3\">Sensibilizar\u00e1 y <span class=\"_ _0\"></span>formar\u00e1 <span class=\"_ _0\"></span>a nuestros empl<span class=\"_ _0\"></span>eados y ot<span class=\"_ _0\"></span>ros grupos d<span class=\"_ _0\"></span>e inter\u00e9s p<span class=\"_ _0\"></span>romoviendo <span class=\"_ _0\"></span>la </span></span>colaboraci\u00f3n para la mitig<span class=\"_ _0\"></span>aci\u00f3n del cambio clim<span class=\"_ _0\"></span>\u00e1tico. <span class=\"_ _0\"></span> A <span class=\"_ _19\"> </span>tra<span class=\"_ _1\"></span>v\u00e9<span class=\"_ _1\"></span>s <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>est<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>\u00e1rea<span class=\"_ _1\"></span>s <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>actu<span class=\"_ _8\"></span>aci\u00f3n<span class=\"_ _1\"></span>, <span class=\"_ _19\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _1c\"> </span>esp<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>a <span class=\"_ _19\"> </span>no <span class=\"_ _19\"> </span>solo <span class=\"_ _19\"> </span>mi<span class=\"_ _1\"></span>tig<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>ri<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>gos<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>asoc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>dos<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>al me<span class=\"_ _1\"></span>dioa<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>bie<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>al <span class=\"_ _16\"></span>ca<span class=\"_ _8\"></span>mbio <span class=\"_ _16\"></span>c<span class=\"_ _1\"></span>lim\u00e1<span class=\"_ _8\"></span>tico,<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>si<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>afi<span class=\"_ _1\"></span>anz<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>pos<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>i\u00f3<span class=\"_ _1\"></span>n <span class=\"_ _16\"></span>de<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>Ibe<span class=\"_ _1\"></span>rp<span class=\"_ _1\"></span>ape<span class=\"_ _8\"></span>l <span class=\"_ _16\"></span>den<span class=\"_ _1\"></span>tro<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>es<span class=\"_ _1\"></span>pec<span class=\"_ _1\"></span>tr<span class=\"_ _8\"></span>o de e<span class=\"_ _1\"></span>mpr<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> sec<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>r pa<span class=\"_ _8\"></span>pele<span class=\"_ _1\"></span>ro,<span class=\"_ _1\"></span> as<span class=\"_ _1\"></span>egu<span class=\"_ _8\"></span>rando<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> sos<span class=\"_ _1\"></span>te<span class=\"_ _8\"></span>nibil<span class=\"_ _1\"></span>id<span class=\"_ _1\"></span>ad y<span class=\"_ _1\"></span> cre<span class=\"_ _8\"></span>aci\u00f3n<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> val<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span> a me<span class=\"_ _1\"></span>dio<span class=\"_ _1\"></span> y la<span class=\"_ _1\"></span>rg<span class=\"_ _1\"></span>o pla<span class=\"_ _1\"></span>zo.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-34": {
   "value": "Estimacion<span class=\"_ _0\"></span>es y juicio<span class=\"_ _0\"></span>s contables <span class=\"_ _0\"></span>signific<span class=\"_ _0\"></span>ativos Las <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>stimaciones <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>juicios<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>se <span class=\"_ _3\"> </span>eval\u00faan <span class=\"_ _3\"></span>continuamente <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>basan <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>experiencia <span class=\"_ _2\"></span>hi<span class=\"_ _0\"></span>st\u00f3rica <span class=\"_ _3\"></span>y otros <span class=\"_ _16\"></span>facto<span class=\"_ _0\"></span>res, <span class=\"_ _16\"></span>incluid<span class=\"_ _0\"></span>as <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _16\"></span>expect<span class=\"_ _0\"></span>ativas <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>suceso<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>futuros <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>reen <span class=\"_ _16\"></span>razon<span class=\"_ _0\"></span>ables <span class=\"_ _16\"></span>bajo<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>las circunstancias.<span class=\"_ _0\"></span> 4.1.<span class=\"ff2 ls0\"> <span class=\"_ _33\"> </span><span class=\"ff3\">Estimaciones e hip\u00f3t<span class=\"_ _0\"></span>esis significativas<span class=\"_ _0\"></span> </span></span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>hace <span class=\"_ _2\"></span>estim<span class=\"_ _0\"></span>aciones <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>hip\u00f3t<span class=\"_ _0\"></span>esis <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>relaci\u00f3n <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>f<span class=\"_ _0\"></span>uturo. <span class=\"_ _2\"></span>Las <span class=\"_ _2\"></span>estim<span class=\"_ _0\"></span>aciones <span class=\"_ _2\"></span>contables resultantes, <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>efinici\u00f3n, <span class=\"_ _3\"> </span>no<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>coincidir\u00e1n <span class=\"_ _3\"> </span>exact<span class=\"_ _0\"></span>amente <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _3\"> </span>correspon<span class=\"_ _0\"></span>dientes <span class=\"_ _3\"> </span>resultados reales. <span class=\"_ _3\"> </span>A<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>con<span class=\"_ _0\"></span>tinuaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>expl<span class=\"_ _0\"></span>ican <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _4\"> </span>estimaciones <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>juicios <span class=\"_ _4\"> </span>m\u00e1s <span class=\"_ _4\"> </span>significativos <span class=\"_ _4\"> </span>que <span class=\"_ _3\"> </span>podr\u00edan<span class=\"_ _0\"></span> afectar <span class=\"_ _15\"> </span>a <span class=\"_ _19\"> </span>ejercicios <span class=\"_ _15\"> </span>finan<span class=\"_ _0\"></span>cieros <span class=\"_ _15\"> </span>sig<span class=\"_ _0\"></span>uientes, <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>bi<span class=\"_ _0\"></span>en <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>Di<span class=\"_ _0\"></span>recci\u00f3n <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _15\"> </span>consid<span class=\"_ _0\"></span>era <span class=\"_ _15\"> </span>poco probable que puedan dar l<span class=\"_ _0\"></span>ugar a ajustes materiales<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> a)<span class=\"ff2 ls0\"> <span class=\"_ _1f\"> </span><span class=\"ff3\">Vidas \u00fatiles de inmo<span class=\"_ _0\"></span>vilizado material<span class=\"_ _0\"></span> </span></span>La <span class=\"_ _0\"></span>Dire<span class=\"_ _0\"></span>cci\u00f3n <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _16\"></span>determina <span class=\"_ _16\"></span>las <span class=\"_ _0\"></span>vidas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00fatiles <span class=\"_ _16\"></span>estimadas <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _16\"></span>correspond<span class=\"_ _0\"></span>ientes <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>rgos <span class=\"_ _0\"></span>por amortizaci\u00f3n <span class=\"_ _19\"> </span>para <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _15\"> </span>elemento<span class=\"_ _0\"></span>s <span class=\"_ _15\"> </span>de <span class=\"_ _19\"> </span>su <span class=\"_ _19\"> </span>inmovilizado <span class=\"_ _19\"> </span>material. <span class=\"_ _19\"> </span>Esto <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>odr\u00eda <span class=\"_ _15\"> </span>cambia<span class=\"_ _0\"></span>r <span class=\"_ _15\"> </span>como<span class=\"_ _0\"></span> consecuencia <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>in<span class=\"_ _0\"></span>novaciones <span class=\"_ _15\"> </span>tecnol\u00f3gicas <span class=\"_ _15\"> </span>sign<span class=\"_ _0\"></span>ificativas, <span class=\"_ _17\"> </span>f<span class=\"_ _0\"></span>undamentalmente. <span class=\"_ _15\"> </span>La <span class=\"_ _15\"> </span>Direcci\u00f3n<span class=\"_ _0\"></span> incrementar\u00e1  el  ca<span class=\"_ _0\"></span>rgo  por  amortizaci\u00f3<span class=\"_ _0\"></span>n  cuando  las  vid<span class=\"_ _0\"></span>as  \u00fatiles  sean  inferi<span class=\"_ _0\"></span>ores  a  las  vidas estimadas <span class=\"_ _1c\"> </span>anteriorment<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>o <span class=\"_ _1c\"> </span>amortizar\u00e1 <span class=\"_ _1c\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>elimina<span class=\"_ _0\"></span>r\u00e1 <span class=\"_ _19\"> </span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _1c\"> </span>obsoletos <span class=\"_ _1c\"> </span>t\u00e9cn<span class=\"_ _0\"></span>icamente <span class=\"_ _19\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>no estrat\u00e9gicos <span class=\"_ _16\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>ayan <span class=\"_ _16\"></span>abandonado <span class=\"_ _16\"></span>o <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>endido. <span class=\"_ _16\"></span>Un <span class=\"_ _0\"></span>cambio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>vidas <span class=\"_ _16\"></span>\u00fatiles <span class=\"_ _0\"></span>estim<span class=\"_ _0\"></span>adas <span class=\"_ _16\"></span>d<span class=\"_ _16\"></span>el inmovilizado <span class=\"_ _1a\"> </span>material <span class=\"_ _12\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>un <span class=\"_ _1a\"> </span>\u00b1<span class=\"_ _0\"></span>10% <span class=\"_ _12\"> </span>supon<span class=\"_ _0\"></span>dr\u00eda <span class=\"_ _12\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>aumento <span class=\"_ _1a\"> </span>o <span class=\"_ _12\"> </span>dismin<span class=\"_ _0\"></span>uci\u00f3n <span class=\"_ _1a\"> </span>del <span class=\"_ _12\"> </span>gasto <span class=\"_ _1a\"> </span>de amortizaci\u00f3n <span class=\"_ _17\"> </span><span class=\"ls20\">en<span class=\"_ _0\"></span></span>  20<span class=\"_ _0\"></span>23 <span class=\"_ _17\"> </span><span class=\"lsf\">de  </span>1.153 <span class=\"_ _17\"> </span><span class=\"ls12\">y  </span>(1.410) <span class=\"_ _17\"> </span>mil<span class=\"_ _0\"></span>es  de <span class=\"_ _17\"> </span>euros<span class=\"_ _0\"></span>  aproxim<span class=\"_ _0\"></span>adamente<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>(2022: <span class=\"_ _17\"> </span>1.124 <span class=\"_ _17\"> </span><span class=\"ls1f\">y </span>(1.373) miles de <span class=\"_ _0\"></span>euros). b)<span class=\"ff2 ls0\"> <span class=\"_ _20\"> </span><span class=\"ff3\">Activos por impuestos dif<span class=\"_ _0\"></span>eridos<span class=\"_ _0\"></span> </span></span>Los <span class=\"_ _19\"> </span>activos <span class=\"_ _1c\"> </span>por <span class=\"_ _19\"> </span>im<span class=\"_ _0\"></span>puestos <span class=\"_ _1c\"> </span>diferidos <span class=\"_ _19\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>recon<span class=\"_ _0\"></span>ocen <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _19\"> </span>medid<span class=\"_ _0\"></span>a <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _19\"> </span>es <span class=\"_ _1c\"> </span>probable <span class=\"_ _12\"> </span><span class=\"ls1b\">su</span> realizaci\u00f3n a trav\u00e9s d<span class=\"_ _0\"></span>e la ob<span class=\"_ _0\"></span>tenci\u00f3n de beneficios <span class=\"_ _0\"></span>fiscales futuros.<span class=\"_ _0\"></span> c)<span class=\"ff2 ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">De<span class=\"_ _1\"></span>terioro de activ<span class=\"_ _0\"></span>os </span></span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _16\"></span>eva<span class=\"_ _0\"></span><span class=\"ls34\">l\u00fa<span class=\"_ _1\"></span><span class=\"ls0\">a <span class=\"_ _16\"></span>si <span class=\"_ _3\"></span>el <span class=\"_ _16\"></span>inmovilizado <span class=\"_ _2\"></span>material <span class=\"_ _3\"></span>sufre <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valor, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acuerdo </span></span>con <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>l\u00edtica <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>table <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>dicada, <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>c\u00e1lculos <span class=\"_ _16\"></span>realizados <span class=\"_ _16\"></span>requieren <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>uso <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>hip<span class=\"_ _16\"></span>\u00f3tesis. <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo Iberpapel <span class=\"_ _16\"></span>considera <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>sus <span class=\"_ _16\"></span>estimaciones <span class=\"_ _16\"></span>son <span class=\"_ _16\"></span>adecuadas <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>coherent<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>con <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>act<span class=\"_ _0\"></span>ual <span class=\"_ _0\"></span>coyunt<span class=\"_ _0\"></span>ura econ\u00f3mica  y  que  reflejan<span class=\"_ _0\"></span>  sus  planes  de  inversi\u00f3n  y  la  mejor  estimaci\u00f3n  disponib<span class=\"_ _0\"></span>le  de  su<span class=\"_ _1\"></span>s gastos <span class=\"_ _16\"></span>e <span class=\"_ _16\"></span>ingresos <span class=\"_ _16\"></span>f<span class=\"_ _0\"></span>uturos, <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>tasas <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>escuento<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>aplicadas <span class=\"_ _16\"></span>reflejan <span class=\"_ _2\"></span>adecuadamente <span class=\"_ _16\"></span>los riesgos existentes.<span class=\"_ _0\"></span> En <span class=\"_ _2\"></span>todas <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>estimaciones <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>enido <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>consideraci\u00f3n <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>riesgo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>camb<span class=\"_ _0\"></span>io <span class=\"_ _16\"></span>cli<span class=\"_ _0\"></span>m\u00e1ticos <span class=\"_ _2\"></span>(nota 3.5).<span class=\"ls0\"> </span>4.2.<span class=\"ff2 ls0\"> <span class=\"_ _33\"> </span><span class=\"ff3\">Juicios importantes <span class=\"_ _0\"></span>al aplicar las pol\u00edt<span class=\"_ _0\"></span>icas contables<span class=\"_ _0\"></span> </span></span>a)<span class=\"ff2 ls0\"> <span class=\"_ _1f\"> </span><span class=\"ff3\">Valoraci\u00f3n de la masa for<span class=\"_ _0\"></span>estal<span class=\"_ _0\"></span> </span></span>El <span class=\"_ _16\"></span>Grupo <span class=\"_ _2\"></span>establece <span class=\"_ _16\"></span>cie<span class=\"_ _0\"></span>rtas <span class=\"_ _16\"></span>hip\u00f3tesis <span class=\"_ _2\"></span>para <span class=\"_ _16\"></span>la <span class=\"_ _3\"></span>determinaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _16\"></span>valor <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _16\"></span>act<span class=\"_ _0\"></span>ivos <span class=\"_ _16\"></span>biol<span class=\"_ _0\"></span>\u00f3gicos. Para <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>eterminar <span class=\"_ _15\"> </span>su <span class=\"_ _15\"> </span>valor <span class=\"_ _15\"> </span>razon<span class=\"_ _0\"></span>able, <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _15\"> </span>biol\u00f3<span class=\"_ _0\"></span>gicos <span class=\"_ _17\"> </span>se <span class=\"_ _15\"> </span>agr<span class=\"_ _0\"></span>upan <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>funci\u00f3n <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>us caracter\u00edsticas <span class=\"_ _1a\"> </span>cualitativa<span class=\"_ _0\"></span>s <span class=\"_ _12\"> </span>y <span class=\"_ _1a\"> </span>se <span class=\"_ _1a\"> </span>valoran<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>en <span class=\"_ _12\"> </span>funci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _12\"> </span>de <span class=\"_ _1a\"> </span>sus <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>aracter\u00edstica<span class=\"_ _0\"></span>s <span class=\"_ _12\"> </span>cuantitativa<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span> Adicionalmente <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>esto, <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _2\"></span>cad<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>una <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _3\"></span>regiones <span class=\"_ _2\"></span>dond<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>opera <span class=\"_ _2\"></span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span>sideraci\u00f3n <span class=\"_ _3\"></span>la mejor informaci\u00f3n d<span class=\"_ _0\"></span>isponible en el mom<span class=\"_ _0\"></span>ento de la valoraci\u00f3n<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> b)<span class=\"ff2 ls0\"> <span class=\"_ _20\"> </span><span class=\"ff3\">Valor neto de realizaci\u00f3n<span class=\"_ _0\"></span> </span></span>Tal y <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>se m<span class=\"_ _0\"></span>enciona <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la not<span class=\"_ _0\"></span>a 2.12, <span class=\"_ _0\"></span>el Gr<span class=\"_ _0\"></span>upo es<span class=\"_ _0\"></span>tima los <span class=\"_ _0\"></span>valores <span class=\"_ _0\"></span>netos d<span class=\"_ _0\"></span>e realiza<span class=\"_ _0\"></span>ci\u00f3n d<span class=\"_ _0\"></span>e sus existencias <span class=\"_ _22\"> </span>con <span class=\"_ _22\"> </span>objeto <span class=\"_ _12\"> </span>de <span class=\"_ _22\"> </span>proceder <span class=\"_ _22\"> </span>a <span class=\"_ _12\"> </span>registrar, <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _1c\"> </span>c<span class=\"_ _0\"></span>aso, <span class=\"_ _1c\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _22\"> </span>oportunas <span class=\"_ _22\"> </span>cor<span class=\"_ _0\"></span>recciones valorativas. <span class=\"_ _0\"></span>Para <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>determinaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e realiza<span class=\"_ _0\"></span>ci\u00f3n s<span class=\"_ _0\"></span>e ti<span class=\"_ _0\"></span>enen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuenta lo<span class=\"_ _0\"></span>s p<span class=\"_ _0\"></span>recios esperados de venta de l<span class=\"_ _0\"></span>as existencias menos los cost<span class=\"_ _0\"></span>es de variable de v<span class=\"_ _0\"></span>enta aplicables.<span class=\"_ _16\"></span> c)<span class=\"ff2 ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Ingre<span class=\"_ _1\"></span>sos de ene<span class=\"_ _0\"></span>rg\u00eda el\u00e9ctrica por activid<span class=\"_ _0\"></span>ad regulada.<span class=\"_ _0\"></span> </span></span>Grupo <span class=\"_ _0\"></span>Iberpapel <span class=\"_ _0\"></span>realiza<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span>a estima<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>iquidaci\u00f3n <span class=\"_ _0\"></span>definit<span class=\"_ _0\"></span>iva <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los in<span class=\"_ _0\"></span>gresos <span class=\"_ _0\"></span>devengado<span class=\"_ _0\"></span>s correspondiente <span class=\"_ _17\"> </span>a  la<span class=\"_ _0\"></span>  acti<span class=\"_ _0\"></span>vidad  d<span class=\"_ _0\"></span>e  venta <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>energ\u00eda,  de <span class=\"_ _17\"> </span>acuerdo <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>el  m<span class=\"_ _0\"></span>arco  r<span class=\"_ _0\"></span>egulatorio vigente. <span class=\"_ _4\"> </span>En <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>estimaci\u00f3n <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>consideran <span class=\"_ _4\"> </span>las <span class=\"_ _3\"> </span>liquida<span class=\"_ _0\"></span>ciones <span class=\"_ _3\"> </span>provisio<span class=\"_ _0\"></span>nales <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>ublicadas, <span class=\"_ _3\"> </span>as<span class=\"_ _16\"></span><span class=\"ls35\">\u00ed <span class=\"_ _3\"> </span></span>como<span class=\"_ _0\"></span> toda la informaci\u00f3n secto<span class=\"_ _0\"></span>rial dispon<span class=\"_ _0\"></span>ible. (no<span class=\"_ _0\"></span>ta 2.23). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "c)<span class=\"ff2 ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">De<span class=\"_ _1\"></span>terioro de activ<span class=\"_ _0\"></span>os </span></span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _16\"></span>eva<span class=\"_ _0\"></span><span class=\"ls34\">l\u00fa<span class=\"_ _1\"></span><span class=\"ls0\">a <span class=\"_ _16\"></span>si <span class=\"_ _3\"></span>el <span class=\"_ _16\"></span>inmovilizado <span class=\"_ _2\"></span>material <span class=\"_ _3\"></span>sufre <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valor, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acuerdo </span></span>con <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>l\u00edtica <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>table <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>dicada, <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>c\u00e1lculos <span class=\"_ _16\"></span>realizados <span class=\"_ _16\"></span>requieren <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>uso <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>hip<span class=\"_ _16\"></span>\u00f3tesis. <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo Iberpapel <span class=\"_ _16\"></span>considera <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>sus <span class=\"_ _16\"></span>estimaciones <span class=\"_ _16\"></span>son <span class=\"_ _16\"></span>adecuadas <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>coherent<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>con <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>act<span class=\"_ _0\"></span>ual <span class=\"_ _0\"></span>coyunt<span class=\"_ _0\"></span>ura econ\u00f3mica  y  que  reflejan<span class=\"_ _0\"></span>  sus  planes  de  inversi\u00f3n  y  la  mejor  estimaci\u00f3n  disponib<span class=\"_ _0\"></span>le  de  su<span class=\"_ _1\"></span>s gastos <span class=\"_ _16\"></span>e <span class=\"_ _16\"></span>ingresos <span class=\"_ _16\"></span>f<span class=\"_ _0\"></span>uturos, <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>tasas <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>escuento<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>aplicadas <span class=\"_ _16\"></span>reflejan <span class=\"_ _2\"></span>adecuadamente <span class=\"_ _16\"></span>los riesgos existentes.<span class=\"_ _0\"></span> En <span class=\"_ _2\"></span>todas <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>estimaciones <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>enido <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>consideraci\u00f3n <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>riesgo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>camb<span class=\"_ _0\"></span>io <span class=\"_ _16\"></span>cli<span class=\"_ _0\"></span>m\u00e1ticos <span class=\"_ _2\"></span>(nota 3.5).<span class=\"ls0\"> </span>g)<span class=\"ff2 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff3\">P\u00e9rdidas po<span class=\"_ _0\"></span>r deterioro </span></span>Grupo <span class=\"_ _1a\"> </span>Iberpapel <span class=\"_ _1a\"> </span>no <span class=\"_ _1b\"> </span>ha <span class=\"_ _1a\"> </span>identificado <span class=\"_ _1a\"> </span>ind<span class=\"_ _0\"></span>icios <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>deterioro <span class=\"_ _1b\"> </span>en <span class=\"_ _1a\"> </span>ninguna <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>las <span class=\"_ _1a\"> </span>unid<span class=\"_ _0\"></span>ades generadoras <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>efectivo, <span class=\"_ _3\"> </span>debido<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>resultados <span class=\"_ _3\"> </span>positivos <span class=\"_ _3\"> </span>del <span class=\"_ _3\"></span>ejercicio <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>las <span class=\"_ _3\"></span>proyeccione<span class=\"_ _0\"></span>s esperadas para los p<span class=\"_ _0\"></span>r\u00f3ximos a\u00f1os<span class=\"_ _0\"></span>, (ver nota 25).<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "4.2.  Juicios importantes al aplicar las pol\u00edticas contables a)  Valoraci\u00f3n de la masa forestal El Grupo establece ciertas hip\u00f3tesis para la determinaci\u00f3n del valor de los activos biol\u00f3gicos. Para  determinar  su  valor  razonable,  los  activos  biol\u00f3gicos  se  agrupan  en  funci\u00f3n  de  sus caracter\u00edsticas  cualitativas  y  se  valoran  en  funci\u00f3n  de  sus  caracter\u00edsticas  cuantitativas. Adicionalmente a esto, para cada una de las regiones donde opera tiene en consideraci\u00f3n la mejor informaci\u00f3n disponible en el momento de la valoraci\u00f3n. b)  Valor neto de realizaci\u00f3n Tal y como se menciona en la nota 2.12, el Grupo estima los valores netos de realizaci\u00f3n de sus existencias  con  objeto  de  proceder  a  registrar,  en  su  caso,  las  oportunas  correcciones valorativas. Para la determinaci\u00f3n del valor neto de realizaci\u00f3n se tienen en cuenta los precios esperados de venta de las existencias menos los costes de variable de venta aplicables. c)  Ingresos de energ\u00eda el\u00e9ctrica por actividad regulada. Grupo Iberpapel realiza una estimaci\u00f3n de la liquidaci\u00f3n definitiva de los ingresos devengados correspondiente  a  la  actividad  de  venta  de  energ\u00eda,  de  acuerdo  con  el  marco  regulatorio vigente.  En  la  estimaci\u00f3n  se  consideran  las  liquidaciones  provisionales  publicadas,  as\u00ed  como toda la informaci\u00f3n sectorial disponible. (nota 2.23). ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-35": {
   "value": "Informac<span class=\"_ _0\"></span>i\u00f3n financi<span class=\"_ _0\"></span>era por segm<span class=\"_ _0\"></span>entos El  Con<span class=\"_ _0\"></span>sejo  de <span class=\"_ _17\"> </span>Administr<span class=\"_ _0\"></span>aci\u00f3n  consid<span class=\"_ _0\"></span>era  el <span class=\"_ _17\"> </span>negocio <span class=\"_ _17\"> </span>desde  un <span class=\"_ _17\"> </span>punt<span class=\"_ _0\"></span>o  de <span class=\"_ _17\"> </span>vista <span class=\"_ _17\"> </span>de  prod<span class=\"_ _0\"></span>ucto, principalmente, independ<span class=\"_ _0\"></span>ientemente del \u00e1<span class=\"_ _0\"></span>rea geogr\u00e1fica dond<span class=\"_ _0\"></span>e se desarrollen.<span class=\"_ _16\"></span> De  esta  form<span class=\"_ _0\"></span>a,  los  segm<span class=\"_ _0\"></span>entos  operativos  sobr<span class=\"_ _0\"></span>e  los  que  s<span class=\"_ _0\"></span>e  informa <span class=\"_ _17\"> </span>o<span class=\"_ _0\"></span>btienen  sus  ingr<span class=\"_ _0\"></span>esos ordinarios <span class=\"_ _17\"> </span>principalment<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>la  f<span class=\"_ _0\"></span>abricaci\u00f3n <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>com<span class=\"_ _0\"></span>ercializaci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>papel, <span class=\"_ _17\"> </span>v<span class=\"_ _0\"></span>enta  d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>energ\u00eda el\u00e9ctrica <span class=\"_ _2\"></span>producida <span class=\"_ _2\"></span>media<span class=\"_ _0\"></span>nte <span class=\"_ _16\"></span>cog<span class=\"_ _0\"></span>eneraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>gas,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>y <span class=\"_ _16\"></span>por <span class=\"_ _2\"></span>\u00faltimo, <span class=\"_ _2\"></span>ingresos <span class=\"_ _2\"></span>pro<span class=\"_ _0\"></span>cedentes <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>as inversiones en patrimon<span class=\"_ _0\"></span>io forestal.<span class=\"_ _0\"></span> La <span class=\"_ _2\"></span>entrada <span class=\"_ _16\"></span>en <span class=\"_ _3\"></span>fu<span class=\"_ _1\"></span>ncion<span class=\"_ _0\"></span>amiento <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejerci<span class=\"_ _0\"></span>cio <span class=\"_ _2\"></span><span class=\"ls7\">20</span>09 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>planta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cogener<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>ene<span class=\"_ _0\"></span>rg\u00eda el\u00e9ctrica <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ediante <span class=\"_ _0\"></span>gas <span class=\"_ _16\"></span>supuso <span class=\"_ _0\"></span>que, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>artir <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>ese <span class=\"_ _0\"></span>ejercicio<span class=\"_ _0\"></span>, s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>presente <span class=\"_ _0\"></span>info<span class=\"_ _0\"></span>rmaci\u00f3n <span class=\"_ _0\"></span>separ<span class=\"_ _0\"></span>ada sobre un nuevo s<span class=\"_ _0\"></span>egmento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ff8\">explotaci\u00f3n, \u201cenerg\u00eda<span class=\"_ _0\"></span> el\u00e9ctrica cogeneraci\u00f3n<span class=\"_ _0\"></span> gas\u201d,<span class=\"_ _0\"></span></span> cuyos<span class=\"_ _0\"></span> ingresos ordinarios <span class=\"_ _3\"> </span>representan<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>m\u00e1s <span class=\"_ _3\"></span>de <span class=\"_ _3\"> </span>un <span class=\"_ _3\"> </span>10<span class=\"_ _0\"></span>% <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>lo<span class=\"_ _0\"></span><span class=\"ls1b\">s <span class=\"_ _2\"></span></span>r<span class=\"_ _0\"></span>eferidos <span class=\"_ _3\"> </span>ingr<span class=\"_ _0\"></span>esos <span class=\"_ _3\"></span>del <span class=\"_ _3\"> </span>Grupo.<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>No <span class=\"_ _3\"> </span>obstante,<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>el m\u00e1ximo <span class=\"_ _2\"></span>\u00f3rgano <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>direc<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>eval\u00faa <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>evoluci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>negocio <span class=\"_ _3\"> </span>sobre <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>de <span class=\"_ _3\"> </span>una \u00fanica cuenta de <span class=\"_ _0\"></span>resultados consol<span class=\"_ _0\"></span>idada y un <span class=\"_ _0\"></span>\u00fanico balance conso<span class=\"_ _0\"></span>lidado.<span class=\"_ _3c\"> </span>La <span class=\"_ _3\"></span>informaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>segment<span class=\"_ _0\"></span>os <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>ejercicio <span class=\"_ _3\"> </span>t<span class=\"_ _0\"></span>erminado <span class=\"_ _3\"> </span>el <span class=\"_ _4\"> </span>31 <span class=\"_ _3\"></span>de <span class=\"_ _3\"> </span>diciemb<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>de <span class=\"_ _4\"> </span>2023 <span class=\"_ _3\"> </span>es <span class=\"_ _4\"> </span>la siguiente: Papel<span class=\"sc0\"> </span>Energ\u00eda El\u00e9ctrica Cog. Gas<span class=\"ls0\"> </span>Actividad Forestal y Otros<span class=\"sc0\"> </span>Grupo<span class=\"sc0\"> </span>Total cifra de neg<span class=\"_ _1\"></span>ocios del seg<span class=\"_ _1\"></span>mento 196.882 45.638<span class=\"ls0\"> </span>65.364 Ventas entre<span class=\"_ _1\"></span> segmentos - (<span class=\"ls6\">7.624</span>) (49.498) Ventas a clientes externo<span class=\"_ _1\"></span>s 196.882 38.014 15.866 250.762 Amortizaci\u00f3n<span class=\"_ _1\"></span> del inmovilizado<span class=\"_ _1\"></span> material (Nota <span class=\"_ _1\"></span>6)  (10.574) (1.894) (<span class=\"ls6\">220</span>) (12.688) Amortizaci\u00f3n<span class=\"_ _1\"></span> de activos intang<span class=\"_ _1\"></span>ibles (Nota 8<span class=\"_ _1\"></span>) (<span class=\"ls6\">12</span>7) - (4) (<span class=\"ls6\">13</span>1) Beneficio de explotaci\u00f3n<span class=\"_ _1\"></span> 22.929 9.041 20<span class=\"lsa\">.7</span>84<span class=\"ls0\"> </span>52<span class=\"lsa\">.7</span>54<span class=\"ls0\"> </span>Costes financ<span class=\"_ _1\"></span>ieros netos y d<span class=\"_ _1\"></span>iferencias de cam<span class=\"_ _1\"></span>bio  (<span class=\"ls6\">186</span>) - 869<span class=\"ls0\"> </span>683<span class=\"ls0\"> </span>Resultado enaje<span class=\"_ _1\"></span>naci\u00f3n activo<span class=\"_ _1\"></span>s no corrientes - - - - B\u00ba antes de impuesto<span class=\"_ _1\"></span>s<span class=\"sc0\"> </span>22.743 9.041 21.653 53.<span class=\"ls6\">437</span> Impuesto sobre l<span class=\"_ _1\"></span>as ganancias (3.438) (1.451) (1.423) (6.312) B\u00ba del ejercicio<span class=\"sc0\"> </span>19.305 7.590 20.230 47.125 Papel<span class=\"sc0\"> </span>Energ\u00eda El\u00e9ctrica Actividad Forestal<span class=\"ls8\">  </span> <span class=\"sc0\"> </span>Grupo<span class=\"sc0\"> </span>Total activos 319.612<span class=\"fc6 sc4 ls0\"> </span>22.165<span class=\"fc6 sc4\"> </span>47.254<span class=\"fc6 sc4\"> </span>389.031<span class=\"fc6 sc4\"> </span>De los cuales: Inversiones en <span class=\"_ _1\"></span>inmovilizado (<span class=\"_ _1\"></span>Notas 6 y 8) 14.653 - 273<span class=\"ls0\"> </span>14.926 Total pasivos 3<span class=\"ls6\">75</span>.<span class=\"ls6\">019</span> 7.298 6.714 389.031 La informaci\u00f3n co<span class=\"_ _0\"></span>rrespondiente al ejercicio <span class=\"_ _0\"></span>2022<span class=\"_ _0\"></span> es la siguiente:<span class=\"_ _0\"></span> Papel<span class=\"sc0\"> </span>Energ\u00eda El\u00e9ctrica Cog. Gas<span class=\"ls0\"> </span>Actividad Forestal y Otros<span class=\"sc0\"> </span>Grupo<span class=\"sc0\"> </span>Total cifra de neg<span class=\"_ _1\"></span>ocios del seg<span class=\"_ _1\"></span>mento 256.825 54.226 56.881 367.932 Ventas entre<span class=\"_ _1\"></span> segmentos - (17.224) (55.690) (72.914) Ventas a clientes externo<span class=\"_ _1\"></span>s 256.825 37.002 1.191 295.018 Amortizaci\u00f3n<span class=\"_ _1\"></span> del inmovilizado<span class=\"_ _1\"></span> material (Nota <span class=\"_ _1\"></span>6)  (10.<span class=\"ls6\">260</span>) (1.896) (205) (12.<span class=\"ls6\">361</span>) Amortizaci\u00f3n<span class=\"_ _1\"></span> de activos intang<span class=\"_ _1\"></span>ibles (Nota 8<span class=\"_ _1\"></span>) (112) - - (112) Beneficio de explotaci\u00f3n<span class=\"_ _1\"></span> 22.<span class=\"ls6\">954</span> (9.882) 4.545 17.617<span class=\"ls0\"> </span>Costes financ<span class=\"_ _1\"></span>ieros  netos (<span class=\"_ _1\"></span>Nota 24) (574) - 431<span class=\"ls0\"> </span>(143) Resultado enaje<span class=\"_ _1\"></span>naci\u00f3n activo<span class=\"_ _1\"></span>s no corrientes - - - - B\u00ba antes de impuesto<span class=\"_ _1\"></span>s<span class=\"sc0\"> </span>22.380 (9.882) 4.976 17.474 Impuesto sobre l<span class=\"_ _1\"></span>as ganancias (942) - (696) (1.638) B\u00ba del ejercicio<span class=\"sc0\"> </span>21.438 (9.882) 4.280 15.836<span class=\"_ _3c\"> </span>Papel<span class=\"sc0\"> </span>Energ\u00eda El\u00e9ctrica Actividad Forestal <span class=\"sc0\"> </span>Grupo<span class=\"sc0\"> </span>Total activos 306.795 23.978 58.325 389.098 De los cuales: Inversiones en <span class=\"_ _1\"></span>inmovilizado (<span class=\"_ _1\"></span>Notas 6 y 8) 8.368 - 645<span class=\"ls0\"> </span>9.013 Total pasivos 373.524 7.130 8.444 389.098 Los  traspasos  o  t<span class=\"_ _0\"></span>ransaccion<span class=\"_ _0\"></span>es  entre  segmentos  s<span class=\"_ _0\"></span>e  firman  b<span class=\"_ _0\"></span>ajo  los  t\u00e9rmin<span class=\"_ _0\"></span>os  y  condiciones<span class=\"_ _0\"></span> comerciales normales<span class=\"_ _0\"></span> que tambi\u00e9n deber\u00edan<span class=\"_ _0\"></span> estar <span class=\"_ _0\"></span>disponib<span class=\"_ _0\"></span>les para terceros no vinculados.<span class=\"_ _0\"></span> Las <span class=\"_ _3\"> </span>sig<span class=\"_ _0\"></span>uientes <span class=\"_ _4\"> </span>tablas <span class=\"_ _4\"> </span>muestran <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>ingresos <span class=\"_ _3\"> </span>ordin<span class=\"_ _0\"></span>arios <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>activos <span class=\"_ _3\"> </span>to<span class=\"_ _0\"></span>tales <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>por <span class=\"_ _3\"> </span>\u00e1<span class=\"_ _0\"></span>rea geogr\u00e1fica:<span class=\"_ _0\"></span> Ventas<span class=\"sc0\"> </span>2023<span class=\"sc0 ls0\"> </span>2022<span class=\"sc0 ls0\"> </span>Uni\u00f3n Europea<span class=\"_ _1\"></span> (excluida Espa\u00f1<span class=\"_ _1\"></span>a) 62.558 92.110 \u00c1frica y Oversea<span class=\"_ _1\"></span>s 19.092 19.733 Sudam\u00e9rica<span class=\"_ _1\"></span> 15.706 789<span class=\"ls0\"> </span>Espa\u00f1a 153.406 182.386 250.762 295.018 Las ventas se asignan en b<span class=\"_ _0\"></span>ase al pa\u00eds en qu<span class=\"_ _0\"></span>e se localiza el cliente.<span class=\"_ _16\"></span> Total activos<span class=\"sc0\"> </span>2023<span class=\"sc0 ls0\"> </span>2022<span class=\"sc0 ls0\"> </span>Espa\u00f1a 374.643 348.055 Sudam\u00e9rica<span class=\"_ _1\"></span> 14.388 41.043 389.031 389.098 El total de activos se asign<span class=\"_ _0\"></span>a en base a la localiz<span class=\"_ _0\"></span>aci\u00f3n de los activos.<span class=\"_ _16\"></span> Los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>en S<span class=\"_ _0\"></span>udam\u00e9rica <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rresponden <span class=\"_ _0\"></span>fundamentalment<span class=\"_ _0\"></span>e a<span class=\"_ _16\"></span> t<span class=\"_ _0\"></span>errenos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>activo<span class=\"_ _0\"></span>s bio<span class=\"_ _0\"></span>l\u00f3gicos <span class=\"_ _0\"></span>en diferente grado de crecim<span class=\"_ _0\"></span>iento v<span class=\"_ _0\"></span>alorados de acue<span class=\"_ _0\"></span>rdo a la NIC 41<span class=\"_ _0\"></span> (Agricultura).<span class=\"_ _0\"></span> La distribuci\u00f3n geogr\u00e1<span class=\"_ _0\"></span>fica de la inversi\u00f3n en inmo<span class=\"_ _0\"></span>vilizado es la sigui<span class=\"_ _0\"></span>ente:<span class=\"_ _0\"></span> Inversi\u00f3n en inmovilizado<span class=\"_ _1\"></span><span class=\"sc0\"> </span>2023<span class=\"sc0 ls0\"> </span>2022<span class=\"sc0 ls0\"> </span>Espa\u00f1a 14.653 8.718 Sudam\u00e9rica<span class=\"_ _1\"></span> 273<span class=\"ls0\"> </span>295<span class=\"ls0\"> </span>14.926 9.013 El desglose de las ventas <span class=\"_ _0\"></span>por categor\u00eda es la <span class=\"_ _0\"></span>siguien<span class=\"_ _0\"></span>te: An\u00e1lisis de ventas por categ<span class=\"_ _1\"></span>or\u00eda<span class=\"sc0\"> </span>2023<span class=\"sc0 ls0\"> </span>2022<span class=\"sc0 ls0\"> </span>Venta de papel<span class=\"_ _1\"></span>  196.882 251.895 Venta de energ<span class=\"_ _1\"></span>\u00eda el\u00e9ctrica 38.014 41.932 Venta de mader<span class=\"_ _1\"></span>a  15.866 1.191 250.762 295.018 La <span class=\"_ _17\"> </span><span class=\"ls0\">venta <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>en<span class=\"_ _0\"></span>erg\u00eda <span class=\"_ _17\"> </span>el\u00e9ctrica <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>rresponde <span class=\"_ _17\"> </span>con <span class=\"_ _19\"> </span>los <span class=\"_ _17\"> </span>ingresos <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>segment<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span><span class=\"ff8\">\u201c</span>en<span class=\"_ _0\"></span>erg\u00eda </span>el\u00e9ctrica <span class=\"_ _2\"></span>cog<span class=\"_ _0\"></span>eneraci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>gas<span class=\"_ _0\"></span><span class=\"ff8\">\u201d. <span class=\"_ _3\"></span>Estas <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>entas <span class=\"_ _2\"></span>se <span class=\"_ _3\"> </span>realizan<span class=\"_ _0\"></span></span> <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>un <span class=\"_ _2\"></span>\u00fanico <span class=\"_ _3\"> </span>suministrador <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>energ\u00eda el\u00e9ctrica y a la Comisi\u00f3n <span class=\"_ _0\"></span>Nacional del Mercado de<span class=\"_ _0\"></span> la Competencia",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-369": {
   "value": "Inmovilizado material  El detalle y los movimientos de las distintas categor\u00edas del inmovilizado material se muestran en la tabla siguiente: Coste Saldo al 31.12.21 Adiciones Retiros Diferencias conversi\u00f3n Traspasos Saldo al 31.12.22 Terrenos y construcciones 56.983 561 - 3.302 - 60.846 Instalaciones en curso 4.834 3.053 - 569 - 8.456 Instalaciones t\u00e9cnicas y maquinaria 314.389 4.714 (429) - - 318.674 Instalaciones, utillaje y mobiliario 42.560 267 (5) 5 - 42.827 Otro Inmovilizado 2.178 253 - 135 - 2.566 420.944 8.848 (434) 4.011 - 433.369 Amortizaci\u00f3n acumulada Construcciones (14.904) (730) - (152) - (15.786) Instalaciones t\u00e9cnicas y maquinaria (185.944) (9.522) 335 (433) - (195.564) Instalaciones, utillaje y mobiliario (36.401) (1.921) - - - (38.322) Otro Inmovilizado (1.777) (188) 4 - - (1.961) (239.026) (12.361) 339 (585) - (251.633) Importe Neto 181.918 181.736 Coste Saldo al 31.12.22 Adiciones Retiros Diferencias conversi\u00f3n Traspasos Saldo al 31.12.23 Terrenos y construcciones 60.846 78 (14.574) (1.244) - 45.106 Instalaciones en curso 8.456 7.403 (807) (635) (569) 13.848 Instalaciones t\u00e9cnicas y maquinaria 318.674 5.787 (28) 58 569 325.060 Instalaciones, utillaje y mobiliario 42.827 1.526 (2.393) (1) - 41.959 Otro Inmovilizado 2.566 18 (13) (233) - 2.338 433.369 14.812 (17.815) (2.055) - 428.311 Amortizaci\u00f3n acumulada Construcciones (15.786) (682) 188 244 (230) (16.266) Instalaciones t\u00e9cnicas y maquinaria (195.564) (10.027) 660 546 (114) (204.499) Instalaciones, utillaje y mobiliario (38.322) (1.784) 29 (255) (66) (40.398) Otro Inmovilizado (1.961) (195) 10 (80) 408 (1.818) (251.633) (12.688) 887 455 (2) (262.981) Importe Neto 181.736 165.330 2023 2022 Inicio del ejercicio 28.008 19.098 Ganancia (P\u00e9rdida) debida a cambios valor razonable 1.939 5.977 Inversi\u00f3n en activo biol\u00f3gicos e Hiperinflaci\u00f3n Argentina  5.553 7.101 Disminuci\u00f3n debida a ventas (15.866) (1.191) Diferencias de cambio y otros (10.244) (2.977) Cierre del ejercicio 9.390 28.008 Diferencias  de  cambio  y  otros:  Se  muestra  el  efecto  de  la  variaci\u00f3n  en  la  valoraci\u00f3n  de  los activos biol\u00f3gicos producidos por la evoluci\u00f3n en las diferencias de conversi\u00f3n asociados a las plantaciones  que  Iberpapel  posee  en  Argentina  y  Uruguay,  pa\u00edses  con  una  relevante fluctuaci\u00f3n del tipo de cambio. Diferencia acumulada de conversi\u00f3n  Diferencias de conversi\u00f3n  1 de enero de 2022 (18.637) Diferencias de conversi\u00f3n 6.713 31 de diciembre de 2022 (11.924) 1 de enero de 2023 (11.924) Diferencias de conversi\u00f3n (5.374) 31 de diciembre de 2023 (17.298) El desglose de la diferencia acumulada de conversi\u00f3n por sociedades o subgrupos al cierre de los ejercicios 2023 y 2022 es el siguiente: 2023 2022 Sociedad o subgrupo Iberpapel Argentina, S. A, (5.905) (3.058) Forestal Los Gurises Entrerrianos, S.A. (417) (45) Forestal Santa Mar\u00eda, S.A. 400 2.958 Forestal Loma Alta, S.A. (1.212) (908) Forestal Vonger, S.A. (532) (885) Los Eucaliptus, S.A. (9.025) (9.379) Samakil, S.A. (607) (607) (17.298) (11.924) El  peso  argentino  versus  euro  se  depreci\u00f3  un  78,86%  del  31  de  diciembre  de  2022  al  31  de diciembre de 2023 y el peso uruguayo un 0,97% en el mismo periodo de tiempo. 2023 2022 Pr\u00e9stamos y cr\u00e9ditos con entidades de cr\u00e9dito (272) (380) Diferencias negativas de cambio (3.022) (1.016) Hiperinflaci\u00f3n filiales argentinas (507) (228) Otros gastos financieros (118) (210) Gastos financieros (3.919) (1.834) Ingresos valores renta fija 1.242 144 Diferencias positivas de cambio 3.360 1.547 Ingresos financieros 4.602 1.691 683 (143) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-36": {
   "value": "Inmovilizado material  El detalle y los movimientos de las distintas categor\u00edas del inmovilizado material se muestran en la tabla siguiente: Coste Saldo al 31.12.21 Adiciones Retiros Diferencias conversi\u00f3n Traspasos Saldo al 31.12.22 Terrenos y construcciones 56.983 561 - 3.302 - 60.846 Instalaciones en curso 4.834 3.053 - 569 - 8.456 Instalaciones t\u00e9cnicas y maquinaria 314.389 4.714 (429) - - 318.674 Instalaciones, utillaje y mobiliario 42.560 267 (5) 5 - 42.827 Otro Inmovilizado 2.178 253 - 135 - 2.566 420.944 8.848 (434) 4.011 - 433.369 Amortizaci\u00f3n acumulada Construcciones (14.904) (730) - (152) - (15.786) Instalaciones t\u00e9cnicas y maquinaria (185.944) (9.522) 335 (433) - (195.564) Instalaciones, utillaje y mobiliario (36.401) (1.921) - - - (38.322) Otro Inmovilizado (1.777) (188) 4 - - (1.961) (239.026) (12.361) 339 (585) - (251.633) Importe Neto 181.918 181.736 Coste Saldo al 31.12.22 Adiciones Retiros Diferencias conversi\u00f3n Traspasos Saldo al 31.12.23 Terrenos y construcciones 60.846 78 (14.574) (1.244) - 45.106 Instalaciones en curso 8.456 7.403 (807) (635) (569) 13.848 Instalaciones t\u00e9cnicas y maquinaria 318.674 5.787 (28) 58 569 325.060 Instalaciones, utillaje y mobiliario 42.827 1.526 (2.393) (1) - 41.959 Otro Inmovilizado 2.566 18 (13) (233) - 2.338 433.369 14.812 (17.815) (2.055) - 428.311 Amortizaci\u00f3n acumulada Construcciones (15.786) (682) 188 244 (230) (16.266) Instalaciones t\u00e9cnicas y maquinaria (195.564) (10.027) 660 546 (114) (204.499) Instalaciones, utillaje y mobiliario (38.322) (1.784) 29 (255) (66) (40.398) Otro Inmovilizado (1.961) (195) 10 (80) 408 (1.818) (251.633) (12.688) 887 455 (2) (262.981) Importe Neto 181.736 165.330 a)  Bienes totalmente amortizados Al  31  de  diciembre  de  2023  el inmovilizado  material  que  est\u00e1 totalmente  amortizado  y que todav\u00eda est\u00e1 en uso asciende a 82.255 miles de euros (2022: 75.867 miles de euros). b)  Adiciones Las partidas m\u00e1s significativas en adiciones, en 2023 tienen su origen la puesta en marcha del nuevo Horno de cal (Lime Flash). c)  Compromisos Al  31  de  diciembre  de  2023,  la  sociedad  Papelera  Guipuzcoana de  Zicu\u00f1aga,  S.A.U,  no  ten\u00eda compromisos para la adquisici\u00f3n de inmovilizado material (2022: 14.700 miles de euros). d)  Retiros En  2023,  el  principal  retiro  tiene  su  origen  en  la  venta  del  suelo  y  el  vuelo  de  la  filial  Los Eucaliptus, S. A. (Ver nota 7) y en menor medida en la devoluci\u00f3n de una licencia de obra en la filial del Grupo Papelera Guipuzcoana de Zicu\u00f1aga, S.A.U. En el ejercicio 2022 no hubo bajas. e)  Reparaciones  Los costes de mantenimiento se cargan en la cuenta de p\u00e9rdidas y ganancias en el momento en que se incurre en ellos, ascendiendo al 31 de diciembre de 2023 a 9.676 miles de euros (2022: 9.428 miles de euros) (Ver Nota 22). En cambio, para los costes derivados de actividades de mantenimiento e inspecciones t\u00e9cnicas cuyo  intervalo  es  superior  a  12  meses,  se  identifican  contablemente  como  un  componente separado del inmovilizado, y se amortiza de forma distinta al resto de los elementos durante el periodo  que  media  hasta  la  gran  reparaci\u00f3n,  al  mismo  tiempo,  se  dar\u00e1  de  baja  cualquier importe en libros, procedente de una inspecci\u00f3n previa, que permanezca en la citada partida y sea distinto de los componentes f\u00edsicos no sustituidos de acuerdo con el p\u00e1rrafo 14 de la NIC 16. El importe incluido por este concepto en el ejercicio en el ep\u00edgrafe \u201cInstalaciones t\u00e9cnicas y maquinaria\u201d asciende a 1.554 miles de euros (2022: 1.851 miles de euros). La adquisici\u00f3n de ciertos elementos del inmovilizado fue financiada en parte por subvenciones oficiales de capital recibidas por un importe total acumulado de 13.939 miles de euros (2022: 13.886 miles de euros). f)  Seguros Grupo Iberpapel tiene contratadas varias p\u00f3lizas de seguro para cubrir los riesgos a que est\u00e1n sujetos  los  bienes  del  inmovilizado  material.  La  cobertura  de  estas  p\u00f3lizas  se  considera suficiente. g)  P\u00e9rdidas por deterioro Grupo  Iberpapel  no  ha  identificado  indicios  de  deterioro  en  ninguna  de  las  unidades generadoras de efectivo,  debido a  los  resultados  positivos  del ejercicio y a las proyecciones esperadas para los pr\u00f3ximos a\u00f1os, (ver nota 25). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "Coste Saldo al 31.12.21 Adiciones Retiros Diferencias conversi\u00f3n Traspasos Saldo al 31.12.22 Terrenos y construcciones 56.983 561 - 3.302 - 60.846 Instalaciones en curso 4.834 3.053 - 569 - 8.456 Instalaciones t\u00e9cnicas y maquinaria 314.389 4.714 (429) - - 318.674 Instalaciones, utillaje y mobiliario 42.560 267 (5) 5 - 42.827 Otro Inmovilizado 2.178 253 - 135 - 2.566 420.944 8.848 (434) 4.011 - 433.369 Amortizaci\u00f3n acumulada Construcciones (14.904) (730) - (152) - (15.786) Instalaciones t\u00e9cnicas y maquinaria (185.944) (9.522) 335 (433) - (195.564) Instalaciones, utillaje y mobiliario (36.401) (1.921) - - - (38.322) Otro Inmovilizado (1.777) (188) 4 - - (1.961) (239.026) (12.361) 339 (585) - (251.633) Importe Neto 181.918 181.736 Coste Saldo al 31.12.22 Adiciones Retiros Diferencias conversi\u00f3n Traspasos Saldo al 31.12.23 Terrenos y construcciones 60.846 78 (14.574) (1.244) - 45.106 Instalaciones en curso 8.456 7.403 (807) (635) (569) 13.848 Instalaciones t\u00e9cnicas y maquinaria 318.674 5.787 (28) 58 569 325.060 Instalaciones, utillaje y mobiliario 42.827 1.526 (2.393) (1) - 41.959 Otro Inmovilizado 2.566 18 (13) (233) - 2.338 433.369 14.812 (17.815) (2.055) - 428.311 Amortizaci\u00f3n acumulada Construcciones (15.786) (682) 188 244 (230) (16.266) Instalaciones t\u00e9cnicas y maquinaria (195.564) (10.027) 660 546 (114) (204.499) Instalaciones, utillaje y mobiliario (38.322) (1.784) 29 (255) (66) (40.398) Otro Inmovilizado (1.961) (195) 10 (80) 408 (1.818) (251.633) (12.688) 887 455 (2) (262.981) Importe Neto 181.736 165.330 Coste Saldo al 31.12.21 Adiciones Retiros Saldo al 31.12.22 Aplicaciones inform\u00e1ticas  1.369 165 - 1.534 Derechos CO2 10.403 13.825 (12.989) 11.239 11.772 13.990 (12.989) 12.773 Amortizaci\u00f3n acumulada Aplicaciones inform\u00e1ticas  (1.135) (112) - (1.247) (1.135) (112) - (1.247) Importe Neto 10.637 - - 11.526 Coste Saldo al 31.12.22 Adiciones Retiros Saldo al 31.12.23 Aplicaciones inform\u00e1ticas  1.534 114 - 1.648 Derechos CO2 11.239 10.107 (10.433) 10.913 12.773 10.221 (10.433) 12.561 Amortizaci\u00f3n acumulada Aplicaciones inform\u00e1ticas  (1.247) (131) - (1.378) (1.247) (131) - (1.378) Deterioro (Derechos CO2) (164) - (164) Importe Neto 11.526 - - 11.019 2023 2022 Amortizaci\u00f3n (Notas 6 y 8) 12.819 12.473 Gasto por prestaciones a los empleados (Nota 23) 22.925 21.194 Variaci\u00f3n en existencias de productos terminados y en curso 9.782 (18.961) Materias primas y consumibles utilizados 95.037 104.369 Transporte  8.664 9.628 Reparaciones y conservaci\u00f3n 9.676 9.428 Suministros (gas y electricidad) 47.055 127.967 Servicios profesionales independientes 7.617 5.683 Arrendamientos y c\u00e1nones 931 855 Primas de seguros 3.105 2.846 Otros tributos (incluido impuesto el\u00e9ctrico) 608 797 Consumo derechos de CO2 11.035 10.303 Otros servicios 2.548 2.973 Resultados por enajenaci\u00f3n del inmovilizado (22.279) 91 Total  209.523 289.646 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "c)  Compromisos Al  31  de  diciembre  de  2023,  la  sociedad  Papelera  Guipuzcoana de  Zicu\u00f1aga,  S.A.U,  no  ten\u00eda compromisos para la adquisici\u00f3n de inmovilizado material (2022: 14.700 miles de euros). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-37": {
   "value": "Activos bio<span class=\"_ _0\"></span>l\u00f3gicos. 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Inicio del ejercicio 28<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>08<span class=\"_ _1\"></span> 19<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>98<span class=\"_ _1\"></span> Ganancia (P\u00e9rd<span class=\"_ _1\"></span>ida) debida a<span class=\"_ _1\"></span> cambios valor razonab<span class=\"_ _1\"></span>le 1.939 5.977 Inversi\u00f3n en a<span class=\"_ _1\"></span>ctivo biol\u00f3gico<span class=\"_ _1\"></span>s e Hiperinfl<span class=\"_ _1\"></span>aci\u00f3n Argentina  5.553<span class=\"ls0\"> </span>7.101 Disminuci\u00f3n deb<span class=\"_ _1\"></span>ida a ventas (15.866) (1.191) Diferencias de<span class=\"_ _1\"></span> cambio y otros (10.244) (2.977) Cierre del ejercicio<span class=\"sc0\"> </span>9.390 28.008<span class=\"sc0\"> </span>Al <span class=\"_ _3\"> </span>31 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _3\"> </span>2023, <span class=\"_ _3\"> </span>existen <span class=\"_ _4\"> </span>activos <span class=\"_ _3\"></span>biol\u00f3gicos <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>importe <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>9.390<span class=\"fc6\"> <span class=\"_ _3\"></span></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>euros (2022<span class=\"ls12\">: </span>28.008 miles d<span class=\"_ _0\"></span>e euros) que, tal<span class=\"_ _0\"></span> y como se <span class=\"_ _0\"></span>recoge en el <span class=\"_ _0\"></span>apartado iv) G<span class=\"_ _0\"></span>rado de madur<span class=\"_ _0\"></span>ez de la <span class=\"_ _4\"> </span>citada  nota <span class=\"_ _4\"> </span>2.8 <span class=\"_ _4\"> </span>de  la <span class=\"_ _4\"> </span>memoria  consolidada,  y <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>acuerdo  con <span class=\"_ _4\"> </span>los  criterios <span class=\"_ _4\"> </span>de  valoraci\u00f3n mencionados anterio<span class=\"_ _0\"></span>rmente, se han valorado d<span class=\"_ _0\"></span>el siguiente mod<span class=\"_ _0\"></span>o:<span class=\"_ _0\"></span> \u2713<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">Jerarqu\u00ed<span class=\"_ _0\"></span>a  d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>valor <span class=\"_ _17\"> </span>razon<span class=\"_ _0\"></span>able <span class=\"_ _17\"> </span>2 <span class=\"_ _17\"> </span>seg\u00fan<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>NIIF <span class=\"_ _17\"> </span>13: <span class=\"_ _15\"> </span>La  d<span class=\"_ _0\"></span>irecci\u00f3n <span class=\"_ _17\"> </span>ha <span class=\"_ _17\"> </span>v<span class=\"_ _0\"></span>alorado <span class=\"_ _17\"> </span>activo<span class=\"_ _0\"></span>s </span></span>biol\u00f3gicos <span class=\"_ _16\"></span>maduros <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>maduros <span class=\"_ _16\"></span>tomando <span class=\"_ _16\"></span>como <span class=\"_ _0\"></span>ref<span class=\"_ _0\"></span>erencia <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>oferta <span class=\"_ _0\"></span>vigente <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>un mercado <span class=\"_ _3\"></span>activo. <span class=\"_ _3\"></span>Para <span class=\"_ _3\"></span>aquellos <span class=\"_ _3\"></span>activos <span class=\"_ _2\"></span>bio<span class=\"_ _0\"></span>l\u00f3gicos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>se <span class=\"_ _3\"> </span>dispone <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>una oferta <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>igente <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>hab\u00edan <span class=\"_ _2\"></span>alcanzado <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _16\"></span>cond<span class=\"_ _0\"></span>iciones <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>cosecha <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>recol<span class=\"_ _0\"></span>ecci\u00f3n <span class=\"_ _2\"></span>la direcci\u00f3n  los  ha  valorado  de  acuerdo  con <span class=\"_ _17\"> </span>el  informe  del  experto  indep<span class=\"_ _0\"></span>endiente \u201cGaltier  Franco  Ib\u00e9rica,  S.A.\u201d  tomando  como  referencia  el  precio  de  venta  de  la madera <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>pi<span class=\"_ _0\"></span>e, <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>cada <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _2\"></span>dond<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>enc<span class=\"_ _0\"></span>uentre <span class=\"_ _2\"></span>localiz<span class=\"_ _0\"></span>ado <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>activ<span class=\"_ _0\"></span>o<span class=\"_ _16\"></span>. <span class=\"_ _2\"></span>En <span class=\"_ _2\"></span>2023<span class=\"_ _0\"></span> existen activos biol\u00f3g<span class=\"_ _0\"></span>icos en este estado por<span class=\"_ _0\"></span> importe de <span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>500 miles de euros<span class=\"_ _0\"></span> (<span class=\"ls7\">2022<span class=\"_ _0\"></span><span class=\"ls26\">: </span></span>15.050 miles de eu<span class=\"_ _0\"></span>ros). \u2713<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">Jerarqu\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _4\"> </span>de  valor  razonable  3 <span class=\"_ _4\"> </span>seg\u00fan  NIIF  13: <span class=\"_ _4\"> </span>La  direcci\u00f3n  ha  va<span class=\"_ _1\"></span>lorado  aquellos </span></span>activos <span class=\"_ _2\"></span>que <span class=\"_ _16\"></span>no <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>alcanz<span class=\"_ _0\"></span>ado <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>estadio <span class=\"_ _2\"></span>\u00f3pt<span class=\"_ _0\"></span>imo <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>maduraci\u00f3n<span class=\"_ _16\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acuerdo <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _2\"></span>los costes <span class=\"_ _3\"></span>incurridos. <span class=\"_ _2\"></span>Ent<span class=\"_ _0\"></span>re <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>costes<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _2\"></span>sig<span class=\"_ _0\"></span>nificativos <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>incl<span class=\"_ _0\"></span>uye <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>planta, preparaci\u00f3n <span class=\"_ _16\"></span>del <span class=\"_ _0\"></span>terreno,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>trabajos <span class=\"_ _16\"></span>culturales, <span class=\"_ _16\"></span>etc.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>En<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _16\"></span>existen <span class=\"_ _16\"></span>activos <span class=\"_ _16\"></span>biol\u00f3gicos en este estado por <span class=\"_ _0\"></span>7.890 mi<span class=\"_ _0\"></span>les de euros, (202<span class=\"_ _0\"></span>2<span class=\"ls26\">: </span>12.958 miles d<span class=\"_ _0\"></span>e euros). Ganancia <span class=\"_ _17\"> </span>(P<span class=\"_ _0\"></span>\u00e9rdida) <span class=\"_ _17\"> </span>debida <span class=\"_ _17\"> </span>a <span class=\"_ _15\"> </span>cambios <span class=\"_ _17\"> </span>valor <span class=\"_ _17\"> </span>razon<span class=\"_ _0\"></span>able: <span class=\"_ _15\"> </span><span class=\"sc0\">Se <span class=\"_ _17\"> </span>reflejan <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>cam<span class=\"_ _0\"></span>bios <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>el  v<span class=\"_ _0\"></span>alor </span>razonable <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>activos<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>biol\u00f3gicos <span class=\"_ _22\"> </span>p<span class=\"_ _0\"></span>rocedentes <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>las <span class=\"_ _22\"> </span>variaciones <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _22\"> </span>estimaciones jerarqu\u00eda <span class=\"_ _16\"></span>2: <span class=\"_ _16\"></span>2.155 <span class=\"_ _16\"></span>miles <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>euros, <span class=\"_ _16\"></span>(2022<span class=\"ls26\">: <span class=\"_ _16\"></span></span>5.977 <span class=\"_ _16\"></span>miles <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>euros) <span class=\"_ _16\"></span>cuya <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span>trapartida <span class=\"_ _16\"></span>es <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>cuenta de p\u00e9rdidas y gananci<span class=\"_ _0\"></span>as. Inversi\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>activo <span class=\"_ _16\"></span>b<span class=\"_ _0\"></span>iol\u00f3gicos <span class=\"_ _16\"></span>e <span class=\"_ _16\"></span>Hip<span class=\"_ _0\"></span>erinflaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>Argentina<span class=\"_ _0\"></span>: <span class=\"_ _2\"></span><span class=\"sc0\">Se <span class=\"_ _16\"></span>encuentra <span class=\"_ _16\"></span>r<span class=\"_ _0\"></span>eflejado <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>efecto <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> </span>las <span class=\"_ _16\"></span>difer<span class=\"_ _0\"></span>entes <span class=\"_ _16\"></span>inv<span class=\"_ _0\"></span>ersiones <span class=\"_ _16\"></span>realizadas <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>activo<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>bio<span class=\"_ _0\"></span>l\u00f3gicos<span class=\"_ _16\"></span>, <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>efecto <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>la <span class=\"_ _2\"></span>hiperinflaci\u00f3n<span class=\"_ _0\"></span> de Argentina (pa\u00eds don<span class=\"_ _0\"></span>de Iberpapel cuenta con mas<span class=\"_ _0\"></span>a forestal).<span class=\"_ _0\"></span> Dismin<span class=\"_ _0\"></span>uci\u00f3n <span class=\"_ _2\"></span>debid<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>entas<span class=\"_ _0\"></span><span class=\"sc0\">: <span class=\"_ _2\"></span>Se <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ecoge <span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>efecto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>disminuci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>act<span class=\"_ _0\"></span>ivos <span class=\"_ _2\"></span>biol\u00f3g<span class=\"_ _0\"></span>icos </span>producidos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>venta <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>estos <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>mercado,<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>incluyendo <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>venta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>mas<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>forestal <span class=\"_ _2\"></span>sita <span class=\"_ _3\"></span>en Uruguay dentro de la ope<span class=\"_ _0\"></span>raci\u00f3n descrita en est<span class=\"_ _0\"></span>a nota.<span class=\"_ _0\"></span> Diferenci<span class=\"_ _0\"></span>as <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>cambio <span class=\"_ _4\"> </span>y <span class=\"_ _3\"> </span>ot<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span><span class=\"sc0\">: <span class=\"_ _3\"> </span>Se <span class=\"_ _4\"> </span>muestra <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>efecto <span class=\"_ _3\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>variaci\u00f3n <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>los </span>activos <span class=\"_ _0\"></span>bio<span class=\"_ _0\"></span>l\u00f3gicos <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>roducidos <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>evolu<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _16\"></span>diferencias <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>conversi\u00f3n <span class=\"_ _16\"></span>asociados <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>las plantaciones <span class=\"_ _1b\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _1b\"> </span>Iberpapel <span class=\"_ _1b\"> </span>p<span class=\"_ _0\"></span>osee <span class=\"_ _1b\"> </span>en <span class=\"_ _1b\"> </span>Argentina<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>y <span class=\"_ _1b\"> </span>Uruguay, <span class=\"_ _1b\"> </span>p<span class=\"_ _0\"></span>a\u00edses <span class=\"_ _1b\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>una <span class=\"_ _1b\"> </span>relevante fluctuaci\u00f3n del tipo<span class=\"_ _0\"></span> de cambio.<span class=\"_ _0\"></span> La <span class=\"_ _2\"></span>direcci\u00f3n <span class=\"_ _2\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>tenido <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>consideraci\u00f3n <span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>riesgo <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>cambio <span class=\"_ _3\"></span>clim\u00e1tico <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>valo<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los activos <span class=\"_ _15\"> </span>bio<span class=\"_ _0\"></span>l\u00f3gicos, <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>rincipalmente, <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _15\"> </span>po<span class=\"_ _0\"></span>sible<span class=\"_ _0\"></span>s <span class=\"_ _19\"> </span>modificaciones<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>regulato<span class=\"_ _0\"></span>rias <span class=\"_ _19\"> </span>que <span class=\"_ _15\"> </span>pudie<span class=\"_ _0\"></span>ran afectar a nuestras plant<span class=\"_ _0\"></span>aciones.<span class=\"_ _0\"></span> En <span class=\"_ _1c\"> </span>fecha <span class=\"_ _1c\"> </span>20 <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>octub<span class=\"_ _0\"></span>re <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>2022, <span class=\"_ _22\"> </span>Iberpap<span class=\"_ _0\"></span>el <span class=\"_ _1c\"> </span>Gesti\u00f3n, <span class=\"_ _1c\"> </span>S. <span class=\"_ _22\"> </span>A., <span class=\"_ _1c\"> </span>comunic\u00f3<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>como <span class=\"_ _1c\"> </span>in<span class=\"_ _0\"></span>formaci\u00f3n privilegiada  que <span class=\"_ _4\"> </span>la  sociedad  L<span class=\"_ _1\"></span>os  Eucaliptus, <span class=\"_ _4\"> </span>S<span class=\"_ _0\"></span>.A.  (filial <span class=\"_ _4\"> </span>participad<span class=\"_ _0\"></span>a <span class=\"_ _4\"> </span>al  100% <span class=\"_ _4\"> </span>por  la <span class=\"_ _4\"> </span>sociedad<span class=\"_ _0\"></span> Ibereucaliptos, <span class=\"_ _16\"></span>S.A.U.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>su <span class=\"_ _16\"></span>vez, <span class=\"_ _16\"></span>esta <span class=\"_ _16\"></span>\u00faltima, <span class=\"_ _16\"></span>participada <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>100%<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _16\"></span>Iberpapel <span class=\"_ _16\"></span>Gesti\u00f3n, <span class=\"_ _16\"></span>S.A.),<span class=\"_ _0\"></span> otorg\u00f3 <span class=\"_ _1c\"> </span>una <span class=\"_ _1c\"> </span>op<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>c<span class=\"_ _0\"></span>ompra <span class=\"_ _1c\"> </span>sobre <span class=\"_ _1c\"> </span>su<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>patrimo<span class=\"_ _0\"></span>nio <span class=\"_ _1c\"> </span>forestal <span class=\"_ _1c\"> </span>sit<span class=\"_ _0\"></span>uado <span class=\"_ _1c\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>Uruguay<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>los Departamentos <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span>  C<span class=\"_ _0\"></span>anelones, <span class=\"_ _17\"> </span>M<span class=\"_ _0\"></span>aldonado <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>Lav<span class=\"_ _0\"></span>alleja. <span class=\"_ _17\"> </span>El <span class=\"_ _17\"> </span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _17\"> </span>forestal <span class=\"_ _17\"> </span>ob<span class=\"_ _0\"></span>jeto <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>la Opci\u00f3n <span class=\"_ _1d\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1d\"> </span>Compra <span class=\"_ _1d\"> </span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _1d\"> </span>una <span class=\"_ _1d\"> </span>ext<span class=\"_ _0\"></span>ensi\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>aproximada <span class=\"_ _1d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1d\"> </span>11.178 <span class=\"_ _23\"> </span>hect\u00e1reas <span class=\"_ _1d\"> </span>y <span class=\"_ _23\"> </span>supon<span class=\"_ _0\"></span><span class=\"ls11\">\u00eda</span> aproximadamente <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>4<span class=\"_ _0\"></span>0% <span class=\"_ _16\"></span>del <span class=\"_ _2\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>for<span class=\"_ _0\"></span>estal <span class=\"_ _16\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>Iberpapel. <span class=\"_ _2\"></span>El <span class=\"_ _16\"></span>pl<span class=\"_ _0\"></span>azo <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _16\"></span>eje<span class=\"_ _0\"></span>rcicio de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>Opci\u00f3n <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>Compra <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>enc\u00eda<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>9 <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>febrero<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>2023, <span class=\"_ _2\"></span>y <span class=\"_ _16\"></span>hasta <span class=\"_ _16\"></span>esa <span class=\"_ _16\"></span>f<span class=\"_ _0\"></span>echa <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>Co<span class=\"_ _0\"></span>mprador <span class=\"_ _16\"></span>tendr<span class=\"_ _16\"></span><span class=\"ls35\">\u00eda</span> exclusividad <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>estal <span class=\"_ _0\"></span>objeto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Opci\u00f3n <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>condiciones acordadas. El <span class=\"_ _17\"> </span>precio <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>ejercicio <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>Opci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _17\"> </span><span class=\"ls3b\">era</span> <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>aproxi<span class=\"_ _0\"></span>madamente <span class=\"_ _17\"> </span>50 <span class=\"_ _17\"> </span>millo<span class=\"_ _0\"></span>nes <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>euros. <span class=\"_ _17\"> </span>En <span class=\"_ _17\"> </span>el supuesto  de  que  el  Comprador  ejer<span class=\"_ _0\"></span>ciese  la  Opci\u00f3n  de  Compra,  la  adquisici\u00f3n<span class=\"_ _0\"></span>  efectiva  del patrimonio  fo<span class=\"_ _0\"></span>restal  objet<span class=\"_ _0\"></span>o  de  la<span class=\"_ _0\"></span>  Opci\u00f3n <span class=\"_ _17\"> </span>de  Comp<span class=\"_ _0\"></span>ra  esta<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span><span class=\"ls11\">\u00eda</span>  s<span class=\"_ _0\"></span>ujeta  al <span class=\"_ _17\"> </span>cumplimiento  d<span class=\"_ _0\"></span>e  las condiciones <span class=\"_ _16\"></span>suspensivas <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>comunicaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>al <span class=\"_ _16\"></span>Inst<span class=\"_ _0\"></span>ituto <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>Colon<span class=\"_ _0\"></span>izaci\u00f3n <span class=\"_ _16\"></span>Nacional <span class=\"_ _16\"></span>Uruguayo, <span class=\"_ _16\"></span>que tiene, <span class=\"_ _2\"></span>conform<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>egislaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>aplicaci\u00f3n, <span class=\"_ _3\"></span>un <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>erecho <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>adq<span class=\"_ _0\"></span>uisici\u00f3n <span class=\"_ _2\"></span>prefe<span class=\"_ _0\"></span>rente <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>el<span class=\"_ _0\"></span> patrimonio forestal, y d<span class=\"_ _0\"></span>e la preceptiva autori<span class=\"_ _0\"></span>zaci\u00f3n del Ejecutivo Urug<span class=\"_ _0\"></span>uayo.<span class=\"_ _16\"></span> El <span class=\"_ _3\"></span>16 <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>enero <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>info<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>\u00f3 <span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>fecha <span class=\"_ _3\"></span>14 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ener<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>2023, <span class=\"_ _3\"></span>debido <span class=\"_ _3\"></span>al <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _3\"></span>estival <span class=\"_ _3\"></span>en Uruguay, <span class=\"_ _4\"> </span>se <span class=\"_ _3\"> </span>acord\u00f3 <span class=\"_ _4\"> </span>entre <span class=\"_ _4\"> </span>ambas <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>artes <span class=\"_ _3\"> </span>amp<span class=\"_ _0\"></span>liar <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>plazo <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>fin<span class=\"_ _0\"></span>alizaci\u00f3n <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>el <span class=\"_ _3\"></span>ejercicio <span class=\"_ _4\"> </span>de opci\u00f3n de compra, siend<span class=\"_ _0\"></span>o el nuevo vencimient<span class=\"_ _0\"></span>o de la misma el 9 de m<span class=\"_ _0\"></span>ayo de 2023.<span class=\"_ _16\"></span> Asimismo, <span class=\"_ _0\"></span>el 2<span class=\"_ _0\"></span>5 de <span class=\"_ _0\"></span>abril <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e 2023, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>firm\u00f3 <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>Winterbotham<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Fiduciaria <span class=\"_ _0\"></span>S.A. <span class=\"_ _0\"></span>Administ<span class=\"_ _0\"></span>radora de Fondos <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Inversi\u00f3n, <span class=\"_ _3\"> </span>(en <span class=\"_ _4\"> </span>su <span class=\"_ _4\"> </span>calidad <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>Fidu<span class=\"_ _0\"></span>ciario <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Fideicomiso <span class=\"_ _4\"> </span>Financiero <span class=\"_ _4\"> </span>Eucalyptus <span class=\"_ _3\"> </span>del Sur) <span class=\"_ _17\"> </span>el <span class=\"_ _15\"> </span>boleto <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>reserv<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>(an<span class=\"_ _0\"></span>\u00e1logo <span class=\"_ _15\"> </span>al <span class=\"_ _17\"> </span>cont<span class=\"_ _0\"></span>rato <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>arras <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>el <span class=\"_ _15\"> </span>derecho <span class=\"_ _15\"> </span>espa\u00f1ol<span class=\"_ _0\"></span>) <span class=\"_ _17\"> </span>sob<span class=\"_ _0\"></span>re <span class=\"_ _17\"> </span>el patrimonio <span class=\"_ _12\"> </span>forestal <span class=\"_ _12\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _12\"> </span>sociedad <span class=\"_ _12\"> </span>LOS <span class=\"_ _12\"> </span>E<span class=\"_ _0\"></span>UCALIPTUS, <span class=\"_ _12\"> </span>S.A., <span class=\"_ _12\"> </span>sit<span class=\"_ _0\"></span>uado <span class=\"_ _12\"> </span>en <span class=\"_ _12\"> </span>Uruguay,<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>en <span class=\"_ _12\"> </span>los Departamentos <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Canelones, <span class=\"_ _0\"></span>Maldo<span class=\"_ _0\"></span>nado <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>Lavallej<span class=\"_ _0\"></span>a. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>forestal <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>bjeto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>boleto<span class=\"_ _0\"></span> de reserva tiene<span class=\"_ _0\"></span> una exten<span class=\"_ _0\"></span>si\u00f3n de 11.280,72 h<span class=\"_ _0\"></span>ect\u00e1reas. El pre<span class=\"_ _0\"></span>cio de la comp<span class=\"_ _0\"></span>raventa y cesi\u00f3n<span class=\"_ _0\"></span> de derechos <span class=\"_ _3\"></span>posesorios <span class=\"_ _2\"></span>reservada <span class=\"_ _3\"></span>para <span class=\"_ _2\"></span>tod<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>los <span class=\"_ _3\"></span>inmuebles <span class=\"_ _3\"></span>queda <span class=\"_ _2\"></span>fijado <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sum<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>d\u00f3lares estadounidenses cincu<span class=\"_ _0\"></span>enta y cinco millones.<span class=\"_ _0\"></span> En  caso <span class=\"_ _17\"> </span>de  inc<span class=\"_ _0\"></span>umplimient<span class=\"_ _0\"></span>o,  por <span class=\"_ _17\"> </span>cualquiera <span class=\"_ _17\"> </span>de  l<span class=\"_ _0\"></span>as  partes<span class=\"_ _0\"></span>,  de <span class=\"_ _17\"> </span>las  ob<span class=\"_ _0\"></span>ligaciones <span class=\"_ _17\"> </span>del  ref<span class=\"_ _0\"></span>erido boleto de reserva, se fij<span class=\"_ _0\"></span>\u00f3 una m<span class=\"_ _0\"></span>ulta de 5.273 mile<span class=\"_ _0\"></span>s de <span class=\"ls3c\">U$</span>USA. Por <span class=\"_ _2\"></span>\u00faltimo <span class=\"_ _3\"></span>el <span class=\"_ _2\"></span>pasado <span class=\"_ _3\"></span>28 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>septiemb<span class=\"_ _0\"></span>re, <span class=\"_ _2\"></span>habi\u00e9ndo<span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>cump<span class=\"_ _0\"></span>lido <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>to<span class=\"_ _0\"></span>talidad <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>condiciones suspensivas <span class=\"_ _3\"> </span>a <span class=\"_ _3\"></span>las <span class=\"_ _3\"> </span>que <span class=\"_ _3\"></span>ven\u00eda <span class=\"_ _3\"> </span>sometid<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>operaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>compraventa<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>descrita <span class=\"_ _3\"> </span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Boleto <span class=\"_ _3\"></span>de Reserva <span class=\"_ _17\"> </span>( <span class=\"_ _15\"> </span>contrato <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span>rras), <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>firm\u00f3 <span class=\"_ _17\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>contrato <span class=\"_ _15\"> </span>de <span class=\"_ _17\"> </span>comp<span class=\"_ _0\"></span>raventa <span class=\"_ _17\"> </span>y <span class=\"_ _15\"> </span>cesi\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>derechos posesorios <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>Winterbotham <span class=\"_ _3\"> </span>Fiduciaria, <span class=\"_ _3\"></span>S.A., <span class=\"_ _3\"></span>Administradora <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Fondos <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>Inv<span class=\"_ _0\"></span>ersi\u00f3n, <span class=\"_ _3\"></span>como compradora, <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _0\"></span>forest<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>situado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>Uru<span class=\"_ _0\"></span>guay, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>Departam<span class=\"_ _0\"></span>entos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Canelon<span class=\"_ _0\"></span>es, Maldonado y Lavalleja<span class=\"_ _0\"></span> por un precio final d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>U$S 57.0<span class=\"ls7\">85</span> mil<span class=\"_ _0\"></span>es. Esto 57.085 mil<span class=\"_ _0\"></span>es de $usa, incluyen:<span class=\"_ _0\"></span>  <span class=\"_ _5\"> </span>El <span class=\"_ _3\"> </span>vuelo, <span class=\"_ _3\"></span>(bosques) <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>un <span class=\"_ _3\"> </span>importe <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>14.761 <span class=\"_ _3\"> </span>miles <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>euros <span class=\"_ _3\"> </span>(1<span class=\"_ _0\"></span>6.144 <span class=\"_ _3\"></span>miles <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>$usa); significar <span class=\"_ _3\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>valor <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>cuentas <span class=\"_ _3\"> </span>anuales<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>iciembre <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>2<span class=\"_ _0\"></span>022 <span class=\"_ _3\"> </span>ascend\u00eda<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>13.<span class=\"_ _0\"></span>130 <span class=\"_ _3\"> </span>miles <span class=\"_ _4\"> </span>de euros, <span class=\"_ _1a\"> </span>este <span class=\"_ _1a\"> </span>increm<span class=\"_ _0\"></span>ento <span class=\"_ _1a\"> </span>tiene<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>su <span class=\"_ _1a\"> </span>origen <span class=\"_ _1a\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>una <span class=\"_ _1a\"> </span>cl\u00e1<span class=\"_ _0\"></span>usula <span class=\"_ _1a\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>contrato <span class=\"_ _1a\"> </span>firm<span class=\"_ _0\"></span>ado, <span class=\"_ _12\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _1a\"> </span>el crecimiento <span class=\"_ _16\"></span>esperado <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>osques, <span class=\"_ _0\"></span>desd<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>fij\u00f3 <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>precio <span class=\"_ _16\"></span>hasta <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>firm<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>escritura<span class=\"_ _0\"></span> de compra-venta.<span class=\"_ _0\"></span>  <span class=\"_ _5\"> </span>la <span class=\"_ _16\"></span>vent<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>muebles <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>sus <span class=\"_ _16\"></span>instal<span class=\"_ _0\"></span>aciones <span class=\"_ _2\"></span>y <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>ejoras, <span class=\"_ _16\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _2\"></span>cesi\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>derechos posesorios de las 11.<span class=\"_ _0\"></span>178 hect\u00e1reas asciende <span class=\"_ _0\"></span>a 37.4<span class=\"_ _0\"></span>74 miles de euros, (4<span class=\"_ _0\"></span>0.941 miles de $usa)<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> El <span class=\"_ _16\"></span>resultado <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>operaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>ha <span class=\"_ _16\"></span>supu<span class=\"_ _0\"></span>esto <span class=\"_ _16\"></span>un <span class=\"_ _2\"></span>beneficio <span class=\"_ _3\"></span>neto <span class=\"_ _16\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span><span class=\"lsf\">de <span class=\"_ _16\"></span><span class=\"ls7\">20.977<span class=\"_ _0\"></span></span></span> <span class=\"_ _16\"></span>miles <span class=\"_ _2\"></span>de euros <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>est\u00e1n <span class=\"_ _3\"></span>registrados <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>ganancia <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>ejercici<span class=\"_ _0\"></span>o<span class=\"_ _16\"></span>. <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>venta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> madera <span class=\"_ _4\"> </span>vuelo <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>importe <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>14.<span class=\"_ _0\"></span>761 <span class=\"_ _4\"> </span>miles <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>euros <span class=\"_ _4\"> </span>est\u00e1<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>incluido <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>\u00ednea <span class=\"_ _4\"> </span>ventas <span class=\"_ _4\"> </span>de madera del importe neto <span class=\"_ _0\"></span>de la cifra de negocios.<span class=\"_ _16\"></span> En relaci\u00f3n <span class=\"_ _0\"></span>a esta<span class=\"_ _0\"></span> venta,<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on fech<span class=\"_ _0\"></span>a 14 <span class=\"_ _0\"></span>de diciembr<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>e 2023, <span class=\"_ _0\"></span>el \u00d3rgano<span class=\"_ _0\"></span> de Ad<span class=\"_ _0\"></span>ministraci\u00f3n d<span class=\"_ _0\"></span>e la filial <span class=\"_ _16\"></span>Los <span class=\"_ _16\"></span>Eucaliptus, <span class=\"_ _16\"></span>S. <span class=\"_ _16\"></span>A. <span class=\"_ _2\"></span>(Ver <span class=\"_ _16\"></span>Anexo <span class=\"_ _16\"></span>I) <span class=\"_ _16\"></span>acord\u00f3<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>distribuci\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _16\"></span>dividendo <span class=\"_ _16\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>un <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>porte de 20.394 <span class=\"_ _0\"></span>miles de<span class=\"_ _0\"></span> d\u00f3lares <span class=\"_ _0\"></span>Usa, con<span class=\"_ _0\"></span> un con<span class=\"_ _0\"></span>travalor <span class=\"_ _0\"></span>en euros <span class=\"_ _0\"></span>de 18.61<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>de euros<span class=\"_ _0\"></span>, a la<span class=\"_ _0\"></span> filial de Grupo <span class=\"_ _0\"></span>Ibereucalip<span class=\"_ _0\"></span>tos, S<span class=\"_ _0\"></span>. A. <span class=\"_ _0\"></span>(Ver <span class=\"_ _0\"></span>Anexo <span class=\"_ _0\"></span>I). <span class=\"_ _0\"></span>Asim<span class=\"_ _0\"></span>ismo, <span class=\"_ _0\"></span>y en <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>30 <span class=\"_ _0\"></span>de s<span class=\"_ _0\"></span>eptiembre d<span class=\"_ _0\"></span>e 202<span class=\"_ _0\"></span>3 se redujo el c<span class=\"_ _0\"></span>apital social <span class=\"_ _0\"></span>de la fili<span class=\"_ _0\"></span>al Los Eu<span class=\"_ _0\"></span>caliptus, S. <span class=\"_ _0\"></span>A. en <span class=\"_ _0\"></span>un importe d<span class=\"_ _0\"></span>e 28.560 <span class=\"_ _0\"></span>miles de d<span class=\"_ _0\"></span>\u00f3lares Usa <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>contra <span class=\"_ _3\"></span>valor <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>euros <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>26.734 <span class=\"_ _3\"></span>miles <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>euros, <span class=\"_ _3\"></span>sin <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>produzca <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>p\u00e9rdida <span class=\"_ _3\"></span>de control <span class=\"_ _17\"> </span>sobre <span class=\"_ _17\"> </span>dicha <span class=\"_ _17\"> </span>filial, <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>cual <span class=\"_ _17\"> </span>con<span class=\"_ _0\"></span>tinua <span class=\"_ _17\"> </span>operando <span class=\"_ _17\"> </span>con<span class=\"_ _0\"></span>  l<span class=\"_ _0\"></span>a  activid<span class=\"_ _0\"></span>ad <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>compra<span class=\"_ _16\"></span>-venta <span class=\"_ _17\"> </span>de madera para el grupo y l<span class=\"_ _0\"></span>a actividad de dep\u00f3<span class=\"_ _0\"></span>sito y almacenaje.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "<div class=\"c w4 h2 gs178\"><div class=\"t m0 x8 hc y122 ff3 fs5 fc1 sc1 ls0 ws0\"> </div><div class=\"t m0 x8 hc y5ce ff3 fs5 fc1 sc0 ls0 ws0\">Al <span class=\"_ _3\"> </span>31 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _3\"> </span>2023, <span class=\"_ _3\"> </span>existen <span class=\"_ _4\"> </span>activos <span class=\"_ _3\"></span>biol\u00f3gicos <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>importe <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>9.390<span class=\"fc6\"> <span class=\"_ _3\"></span></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>euros </div><div class=\"t m0 x8 hc y5cf ff3 fs5 fc1 sc0 ls0 ws0\">(2022<span class=\"ls12\">: </span>28.008 miles d<span class=\"_ _0\"></span>e euros) que, tal<span class=\"_ _0\"></span> y como se <span class=\"_ _0\"></span>recoge en el <span class=\"_ _0\"></span>apartado iv) G<span class=\"_ _0\"></span>rado de madur<span class=\"_ _0\"></span>ez de </div><div class=\"t m0 x8 hc y49 ff3 fs5 fc1 sc0 ls0 ws0\">la <span class=\"_ _4\"> </span>citada  nota <span class=\"_ _4\"> </span>2.8 <span class=\"_ _4\"> </span>de  la <span class=\"_ _4\"> </span>memoria  consolidada,  y <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>acuerdo  con <span class=\"_ _4\"> </span>los  criterios <span class=\"_ _4\"> </span>de  valoraci\u00f3n </div><div class=\"t m0 x8 hc y5d0 ff3 fs5 fc1 sc0 ls0 ws0\">mencionados anterio<span class=\"_ _0\"></span>rmente, se han valorado d<span class=\"_ _0\"></span>el siguiente mod<span class=\"_ _0\"></span>o:<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y5d1 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x71 hd y5d2 ffd fs5 fc1 sc0 ls0 ws0\">\u2713<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">Jerarqu\u00ed<span class=\"_ _0\"></span>a  d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>valor <span class=\"_ _17\"> </span>razon<span class=\"_ _0\"></span>able <span class=\"_ _17\"> </span>2 <span class=\"_ _17\"> </span>seg\u00fan<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>NIIF <span class=\"_ _17\"> </span>13: <span class=\"_ _15\"> </span>La  d<span class=\"_ _0\"></span>irecci\u00f3n <span class=\"_ _17\"> </span>ha <span class=\"_ _17\"> </span>v<span class=\"_ _0\"></span>alorado <span class=\"_ _17\"> </span>activo<span class=\"_ _0\"></span>s </span></span></div><div class=\"t m0 x69 hc y5d3 ff3 fs5 fc1 sc0 ls0 ws0\">biol\u00f3gicos <span class=\"_ _16\"></span>maduros <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>maduros <span class=\"_ _16\"></span>tomando <span class=\"_ _16\"></span>como <span class=\"_ _0\"></span>ref<span class=\"_ _0\"></span>erencia <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>oferta <span class=\"_ _0\"></span>vigente <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>un </div><div class=\"t m0 x69 hc y5d4 ff3 fs5 fc1 sc0 ls0 ws0\">mercado <span class=\"_ _3\"></span>activo. <span class=\"_ _3\"></span>Para <span class=\"_ _3\"></span>aquellos <span class=\"_ _3\"></span>activos <span class=\"_ _2\"></span>bio<span class=\"_ _0\"></span>l\u00f3gicos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _3\"></span>no <span class=\"_ _2\"></span>se <span class=\"_ _3\"> </span>dispone <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>una </div><div class=\"t m0 x69 hc y5d5 ff3 fs5 fc1 sc0 ls0 ws0\">oferta <span class=\"_ _16\"></span>v<span class=\"_ _0\"></span>igente <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>hab\u00edan <span class=\"_ _2\"></span>alcanzado <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _16\"></span>cond<span class=\"_ _0\"></span>iciones <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>cosecha <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>recol<span class=\"_ _0\"></span>ecci\u00f3n <span class=\"_ _2\"></span>la </div><div class=\"t m0 x69 hc y5d6 ff3 fs5 fc1 sc0 ls0 ws0\">direcci\u00f3n  los  ha  valorado  de  acuerdo  con <span class=\"_ _17\"> </span>el  informe  del  experto  indep<span class=\"_ _0\"></span>endiente </div><div class=\"t m0 x69 hc y5d7 ff8 fs5 fc1 sc0 ls0 ws0\">\u201cGaltier  Franco  Ib\u00e9rica,  S.A.\u201d  tomando  como  referencia  el  precio  de  venta  de  la </div><div class=\"t m0 x69 hc y5d8 ff3 fs5 fc1 sc0 ls0 ws0\">madera <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>pi<span class=\"_ _0\"></span>e, <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>cada <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _2\"></span>dond<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>enc<span class=\"_ _0\"></span>uentre <span class=\"_ _2\"></span>localiz<span class=\"_ _0\"></span>ado <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>activ<span class=\"_ _0\"></span>o<span class=\"_ _16\"></span>. <span class=\"_ _2\"></span>En <span class=\"_ _2\"></span>2023<span class=\"_ _0\"></span> </div><div class=\"t m0 x69 hc y5d9 ff3 fs5 fc1 sc0 ls0 ws0\">existen activos biol\u00f3g<span class=\"_ _0\"></span>icos en este estado por<span class=\"_ _0\"></span> importe de <span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>500 miles de euros<span class=\"_ _0\"></span> (<span class=\"ls7\">2022<span class=\"_ _0\"></span><span class=\"ls26\">: </span></span></div><div class=\"t m0 x69 hc y5da ff3 fs5 fc1 sc0 ls0 ws0\">15.050 miles de eu<span class=\"_ _0\"></span>ros). </div></div>\u2713<span class=\"ff2\"> <span class=\"_ _f\"> </span><span class=\"ff3\">Jerarqu\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _4\"> </span>de  valor  razonable  3 <span class=\"_ _4\"> </span>seg\u00fan  NIIF  13: <span class=\"_ _4\"> </span>La  direcci\u00f3n  ha  va<span class=\"_ _1\"></span>lorado  aquellos </span></span>activos <span class=\"_ _2\"></span>que <span class=\"_ _16\"></span>no <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>alcanz<span class=\"_ _0\"></span>ado <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>estadio <span class=\"_ _2\"></span>\u00f3pt<span class=\"_ _0\"></span>imo <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>maduraci\u00f3n<span class=\"_ _16\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acuerdo <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _2\"></span>los costes <span class=\"_ _3\"></span>incurridos. <span class=\"_ _2\"></span>Ent<span class=\"_ _0\"></span>re <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>costes<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _2\"></span>sig<span class=\"_ _0\"></span>nificativos <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>incl<span class=\"_ _0\"></span>uye <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>planta, preparaci\u00f3n <span class=\"_ _16\"></span>del <span class=\"_ _0\"></span>terreno,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>trabajos <span class=\"_ _16\"></span>culturales, <span class=\"_ _16\"></span>etc.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>En<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023 <span class=\"_ _16\"></span>existen <span class=\"_ _16\"></span>activos <span class=\"_ _16\"></span>biol\u00f3gicos en este estado por <span class=\"_ _0\"></span>7.890 mi<span class=\"_ _0\"></span>les de euros, (202<span class=\"_ _0\"></span>2<span class=\"ls26\">: </span>12.958 miles d<span class=\"_ _0\"></span>e euros). Ganancia <span class=\"_ _17\"> </span>(P<span class=\"_ _0\"></span>\u00e9rdida) <span class=\"_ _17\"> </span>debida <span class=\"_ _17\"> </span>a <span class=\"_ _15\"> </span>cambios <span class=\"_ _17\"> </span>valor <span class=\"_ _17\"> </span>razon<span class=\"_ _0\"></span>able: <span class=\"_ _15\"> </span><span class=\"sc0\">Se <span class=\"_ _17\"> </span>reflejan <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>cam<span class=\"_ _0\"></span>bios <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>el  v<span class=\"_ _0\"></span>alor </span>razonable <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>activos<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>biol\u00f3gicos <span class=\"_ _22\"> </span>p<span class=\"_ _0\"></span>rocedentes <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>las <span class=\"_ _22\"> </span>variaciones <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _22\"> </span>estimaciones jerarqu\u00eda <span class=\"_ _16\"></span>2: <span class=\"_ _16\"></span>2.155 <span class=\"_ _16\"></span>miles <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>euros, <span class=\"_ _16\"></span>(2022<span class=\"ls26\">: <span class=\"_ _16\"></span></span>5.977 <span class=\"_ _16\"></span>miles <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>euros) <span class=\"_ _16\"></span>cuya <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span>trapartida <span class=\"_ _16\"></span>es <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>cuenta de p\u00e9rdidas y gananci<span class=\"_ _0\"></span>as. Inversi\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>activo <span class=\"_ _16\"></span>b<span class=\"_ _0\"></span>iol\u00f3gicos <span class=\"_ _16\"></span>e <span class=\"_ _16\"></span>Hip<span class=\"_ _0\"></span>erinflaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>Argentina<span class=\"_ _0\"></span>: <span class=\"_ _2\"></span><span class=\"sc0\">Se <span class=\"_ _16\"></span>encuentra <span class=\"_ _16\"></span>r<span class=\"_ _0\"></span>eflejado <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>efecto <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> </span>las <span class=\"_ _16\"></span>difer<span class=\"_ _0\"></span>entes <span class=\"_ _16\"></span>inv<span class=\"_ _0\"></span>ersiones <span class=\"_ _16\"></span>realizadas <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>activo<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>bio<span class=\"_ _0\"></span>l\u00f3gicos<span class=\"_ _16\"></span>, <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>efecto <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>la <span class=\"_ _2\"></span>hiperinflaci\u00f3n<span class=\"_ _0\"></span> de Argentina (pa\u00eds don<span class=\"_ _0\"></span>de Iberpapel cuenta con mas<span class=\"_ _0\"></span>a forestal).<span class=\"_ _0\"></span> Dismin<span class=\"_ _0\"></span>uci\u00f3n <span class=\"_ _2\"></span>debid<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>entas<span class=\"_ _0\"></span><span class=\"sc0\">: <span class=\"_ _2\"></span>Se <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ecoge <span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>efecto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>disminuci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>act<span class=\"_ _0\"></span>ivos <span class=\"_ _2\"></span>biol\u00f3g<span class=\"_ _0\"></span>icos </span>producidos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>venta <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>estos <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>mercado,<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>incluyendo <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>venta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>mas<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>forestal <span class=\"_ _2\"></span>sita <span class=\"_ _3\"></span>en Uruguay dentro de la ope<span class=\"_ _0\"></span>raci\u00f3n descrita en est<span class=\"_ _0\"></span>a nota.<span class=\"_ _0\"></span> a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Pr\u00e9stamos y cr\u00e9ditos con<span class=\"_ _0\"></span> entidades financie<span class=\"_ _0\"></span>ras<span class=\"_ _0\"></span> </span></span>El <span class=\"_ _22\"> </span>Grupo <span class=\"_ _22\"> </span>no <span class=\"_ _22\"> </span>tiene <span class=\"_ _12\"> </span>expo<span class=\"_ _0\"></span>sici\u00f3n <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>pr\u00e9stamo<span class=\"_ _0\"></span>s <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>cr\u00e9ditos <span class=\"_ _22\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>entidades <span class=\"_ _22\"> </span>de <span class=\"_ _12\"> </span>cr\u00e9dito <span class=\"_ _22\"> </span>a variaciones en los tipos de<span class=\"_ _0\"></span> inter\u00e9s.<span class=\"_ _0\"></span> El <span class=\"_ _16\"></span>l\u00edmite <span class=\"_ _16\"></span>conjunto <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u00edneas <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cr\u00e9dito <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>concedidos <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>ent<span class=\"_ _0\"></span>idades <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cr\u00e9dito <span class=\"_ _16\"></span>al 31 de diciembre de <span class=\"_ _0\"></span>2023 asciend<span class=\"_ _0\"></span>e a 31.997 mil<span class=\"_ _0\"></span>es de euros (202<span class=\"_ _0\"></span>2<span class=\"ls26\">: </span>47.103 miles d<span class=\"_ _0\"></span>e euros). Los <span class=\"_ _16\"></span>importes <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>libros <span class=\"_ _2\"></span>y <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>valores <span class=\"_ _16\"></span>r<span class=\"_ _0\"></span>azonables <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>recursos <span class=\"_ _2\"></span>ajenos <span class=\"_ _16\"></span>no <span class=\"_ _16\"></span>corrien<span class=\"_ _0\"></span>tes <span class=\"_ _16\"></span>(pr\u00e9stamos <span class=\"_ _16\"></span>y cr\u00e9ditos con entidades<span class=\"_ _0\"></span> financieras) son los sig<span class=\"_ _0\"></span>uientes:<span class=\"_ _0\"></span> Importe en libros Valor razonable 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pr\u00e9stamos con ent<span class=\"_ _1\"></span>idades de <span class=\"_ _1\"></span>cr\u00e9dito 17.962 23.426 17.962 23.426 Los <span class=\"_ _3\"></span>valores <span class=\"_ _3\"> </span>razonables <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>recursos <span class=\"_ _3\"> </span>ajenos <span class=\"_ _3\"> </span>corr<span class=\"_ _0\"></span>ientes <span class=\"_ _3\"> </span>equivalen <span class=\"_ _3\"> </span>a <span class=\"_ _3\"></span>sus <span class=\"_ _3\"></span>importes <span class=\"_ _3\"> </span>en <span class=\"_ _3\"></span>libros, dado  que<span class=\"_ _1\"></span>  e<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>efecto  del <span class=\"_ _4\"> </span>descuento  no <span class=\"_ _4\"> </span>es  significativo. <span class=\"_ _4\"> </span>Los  valores <span class=\"_ _4\"> </span>razonables<span class=\"_ _16\"></span> <span class=\"_ _4\"> </span>para  2023 <span class=\"_ _4\"> </span>se<span class=\"_ _0\"></span> basan <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _16\"></span>flujos <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>efectivo <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>escontados <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _16\"></span>tipo <span class=\"_ _16\"></span>b<span class=\"_ _0\"></span>asado <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Euribor <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>tres <span class=\"_ _16\"></span>me<span class=\"_ _0\"></span>ses <span class=\"_ _16\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _16\"></span>31 de diciembre de <span class=\"_ _0\"></span>2023. El vencimiento de los rec<span class=\"_ _0\"></span>ursos ajenos es el sigui<span class=\"_ _0\"></span>ente:<span class=\"_ _0\"></span> Me<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>  En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 1 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2 En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 2 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>5 M\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 5<span class=\"_ _8\"></span> a<span class=\"ls45\">\u00f1o</span> a\u00f1o<span class=\"_ _8\"></span>s a\u00f1o<span class=\"_ _8\"></span>s a\u00f1o<span class=\"_ _8\"></span>s Al<span class=\"_ _1\"></span> 31<span class=\"_ _8\"></span> de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span> de <span class=\"_ _8\"></span><span class=\"ls2f\">2023<span class=\"ls0\"> </span></span>Deu<span class=\"_ _8\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con<span class=\"_ _8\"></span> en<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>da<span class=\"_ _8\"></span>des <span class=\"_ _8\"></span>de c<span class=\"_ _8\"></span>r\u00e9d<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>o 6.331 5.511<span class=\"ls0\"> </span>12.451<span class=\"ls0\"> </span>- Ot<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s f<span class=\"_ _8\"></span>inan<span class=\"_ _8\"></span>cier<span class=\"_ _8\"></span>os<span class=\"_ _1\"></span> - 532<span class=\"ls0\"> </span>669<span class=\"ls0\"> </span>1.002 Me<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>  En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 1 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2 En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 2 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>5 M\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 5<span class=\"_ _8\"></span>  A<span class=\"ls46\">\u00f1o</span> a\u00f1o<span class=\"_ _8\"></span>s a\u00f1o<span class=\"_ _8\"></span>s a\u00f1o<span class=\"_ _8\"></span>s Al<span class=\"_ _1\"></span> 31<span class=\"_ _8\"></span> de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span> de <span class=\"_ _8\"></span><span class=\"ls2f\">2022<span class=\"ls0\"> </span></span>Deu<span class=\"_ _8\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con<span class=\"_ _8\"></span> en<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>da<span class=\"_ _8\"></span>des <span class=\"_ _8\"></span>de c<span class=\"_ _8\"></span>r\u00e9d<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>o 14<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>57<span class=\"_ _1\"></span> 5.4<span class=\"_ _8\"></span>64 16<span class=\"_ _1\"></span>.6<span class=\"_ _1\"></span>78<span class=\"_ _1\"></span> 1.2<span class=\"_ _8\"></span>84 Ot<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s f<span class=\"_ _8\"></span>inan<span class=\"_ _8\"></span>cier<span class=\"_ _8\"></span>os<span class=\"_ _1\"></span> - 624<span class=\"ls0\"> </span>796<span class=\"ls0\"> </span>1.1<span class=\"_ _8\"></span>13 Los tipos de inter\u00e9s <span class=\"_ _0\"></span>efectivos en la fecha d<span class=\"_ _0\"></span>el balance fueron los sig<span class=\"_ _0\"></span>uientes:<span class=\"_ _16\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>% % 0,87 0,75 0,87 0,75 El <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ter\u00e9s <span class=\"_ _0\"></span>efectivo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dividir <span class=\"_ _16\"></span>los <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>devengados <span class=\"_ _16\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe medio de los pr\u00e9st<span class=\"_ _0\"></span>amos del ejercicio<span class=\"_ _3c\"> </span>.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-38": {
   "value": "Activos in<span class=\"_ _0\"></span>tangibles<span class=\"_ _0\"></span> El <span class=\"_ _16\"></span>detalle <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>movim<span class=\"_ _0\"></span>iento <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rincipales <span class=\"_ _16\"></span>clases <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>activos <span class=\"_ _16\"></span>intangibl<span class=\"_ _0\"></span>es, <span class=\"_ _0\"></span>desgl<span class=\"_ _0\"></span>osados <span class=\"_ _16\"></span>entre <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os generados internam<span class=\"_ _0\"></span>ente y otros activos intangib<span class=\"_ _0\"></span>les, se muestran a cont<span class=\"_ _0\"></span>inuaci\u00f3n:<span class=\"_ _16\"></span> Coste Saldo al 31.12.21 Adiciones Retiros Saldo al 31.12.22 Aplicaciones in<span class=\"_ _1\"></span>form\u00e1ticas  1.369 165<span class=\"ls0\"> </span>- 1.534 Derechos <span class=\"fs7 ls3d\">CO</span><span class=\"fsa\">2</span> 10.403 13.825 (12.989) 11.239 11.772 13.990 (12.989) 12.773 Amortizaci\u00f3n acumulada<span class=\"_ _1\"></span> Aplicaciones in<span class=\"_ _1\"></span>form\u00e1ticas  (1.135) (112) - (1.247) (1.135) (112) - (1.247) Importe Neto 10.637 - - 11.526 Coste Saldo al 31.12.22 Adiciones Retiros Saldo al 31.12.23 Aplicaciones in<span class=\"_ _1\"></span>form\u00e1ticas  1.534 114<span class=\"ls0\"> </span>- 1.648 Derechos CO<span class=\"fsa\">2<span class=\"_ _1\"></span> </span>11.239 10.107 (10.433) 10.913 12.773 10.221 (10.433) 12.561 Amortizaci\u00f3n acumulada<span class=\"_ _1\"></span> Aplicaciones in<span class=\"_ _1\"></span>form\u00e1ticas  (1.247) (<span class=\"ls6\">131</span>) - (1.378) (1.247) (<span class=\"ls6\">131</span>) - (1.378) Deterioro (Derechos CO<span class=\"fsa\">2<span class=\"_ _1\"></span><span class=\"fs3\">) </span></span>(164) - (164) Importe Neto 11.526 - - 11.019 a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Bienes totalmente amorti<span class=\"_ _0\"></span>zados<span class=\"_ _0\"></span> </span></span>Al <span class=\"_ _16\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _16\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>inmovil<span class=\"_ _0\"></span>izado <span class=\"_ _16\"></span>in<span class=\"_ _0\"></span>tangible<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>que <span class=\"_ _2\"></span>est\u00e1 <span class=\"_ _2\"></span>totalmente <span class=\"_ _2\"></span>amortiz<span class=\"_ _0\"></span>ado <span class=\"_ _16\"></span>y <span class=\"_ _2\"></span>que todav\u00eda est\u00e1 en uso as<span class=\"_ _0\"></span>ciende a 1.1<span class=\"_ _0\"></span>83 miles de euros (<span class=\"_ _0\"></span><span class=\"ls7\">2022<span class=\"ls26\">: </span></span>1.000<span class=\"_ _0\"></span> miles de euros)<span class=\"_ _0\"></span>.<span class=\"_ _3c\"> </span>b)<span class=\"ff2 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff3\">Derechos de emisi\u00f3n de<span class=\"_ _0\"></span> CO<span class=\"_ _0\"></span><span class=\"fs7\">2</span> </span></span>En <span class=\"_ _3\"></span><span class=\"ls7\">202<span class=\"ls0\">1 <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>inicia <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>fase <span class=\"_ _2\"></span>IV <span class=\"_ _3\"> </span>del <span class=\"_ _3\"></span>R\u00e9gimen <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>Comercio <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>De<span class=\"_ _0\"></span>rechos <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>Emisi\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _3\"> </span>UE, <span class=\"_ _3\"></span>que </span></span>abarca <span class=\"_ _16\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>a\u00f1os <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>20<span class=\"_ _0\"></span>30, <span class=\"_ _2\"></span>y <span class=\"_ _16\"></span>se <span class=\"_ _2\"></span>divid<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>en <span class=\"_ _2\"></span>dos <span class=\"_ _2\"></span>per<span class=\"_ _0\"></span>iodos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>asignaci\u00f3n <span class=\"_ _2\"></span>gratuita: <span class=\"_ _3\"> </span>2021-2025 <span class=\"_ _2\"></span>y 2026<span class=\"ls0\">-2030. <span class=\"_ _2\"></span>Esto <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>establec<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>mediant<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>la <span class=\"_ _2\"></span>refo<span class=\"_ _0\"></span>rma <span class=\"_ _16\"></span>i<span class=\"_ _0\"></span>ntroducida <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _16\"></span>la <span class=\"_ _2\"></span>Dir<span class=\"_ _0\"></span>ectiva <span class=\"_ _2\"></span>(UE) <span class=\"_ _2\"></span>2018/410 </span>del <span class=\"_ _1c\"> </span>Parlament<span class=\"_ _0\"></span>o <span class=\"_ _1c\"> </span>Europeo <span class=\"_ _22\"> </span>y <span class=\"_ _1c\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _1c\"> </span>Consejo <span class=\"_ _22\"> </span>de <span class=\"_ _1c\"> </span>E<span class=\"_ _0\"></span>uropa, <span class=\"_ _1c\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _1c\"> </span>se <span class=\"_ _22\"> </span>modifica <span class=\"_ _22\"> </span>la <span class=\"_ _1c\"> </span>Di<span class=\"_ _0\"></span>rectiva 2003/87/CE <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>intensificar <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>reducciones <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>emisio<span class=\"_ _0\"></span>nes <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>g<span class=\"_ _0\"></span>ases <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>efecto <span class=\"_ _4\"> </span>invernadero. Seg\u00fan est<span class=\"_ _0\"></span>a Di<span class=\"_ _0\"></span>rectiva, los <span class=\"_ _0\"></span>tit<span class=\"_ _0\"></span>ulares que <span class=\"_ _0\"></span>as\u00ed l<span class=\"_ _0\"></span>o a<span class=\"_ _0\"></span>crediten, recibir<span class=\"_ _0\"></span>\u00e1n derec<span class=\"_ _0\"></span>hos de <span class=\"_ _0\"></span>emisi\u00f3n <span class=\"_ _0\"></span>gratuitos en <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>fase <span class=\"_ _15\"> </span>IV <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>una <span class=\"_ _19\"> </span>cantidad <span class=\"_ _15\"> </span>correspond<span class=\"_ _0\"></span>iente <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>normativ<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span>rmonizada <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>asignaci\u00f3n<span class=\"_ _0\"></span> gratuita. Algunas diferencias con<span class=\"_ _0\"></span> respecto a la fase ant<span class=\"_ _0\"></span>erior son:<span class=\"_ _0\"></span> \u2713<span class=\"ff2\"> <span class=\"_ _2b\"> </span><span class=\"ff3\">Factor  d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>reducci\u00f3n <span class=\"_ _17\"> </span>line<span class=\"_ _0\"></span>ar <span class=\"_ _17\"> </span>anual <span class=\"_ _17\"> </span>mayor <span class=\"_ _17\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>fase <span class=\"_ _17\"> </span>III,<span class=\"_ _0\"></span>  q<span class=\"_ _0\"></span>ue <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>traduce <span class=\"_ _17\"> </span>en<span class=\"_ _0\"></span>  men<span class=\"_ _0\"></span>or </span></span>asignaci\u00f3n. \u2713<span class=\"ff2\"> <span class=\"_ _2b\"> </span><span class=\"ff3\">Nueva <span class=\"_ _15\"> </span>documentaci\u00f3n <span class=\"_ _1c\"> </span>para <span class=\"_ _15\"> </span>presenta<span class=\"_ _0\"></span>r <span class=\"_ _15\"> </span>en <span class=\"_ _19\"> </span>fase <span class=\"_ _19\"> </span>IV, <span class=\"_ _15\"> </span>como<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>informe <span class=\"_ _19\"> </span>metodol\u00f3g<span class=\"_ _0\"></span>ico <span class=\"_ _15\"> </span>de </span></span>seguimiento o informe d<span class=\"_ _0\"></span>e datos de referencia.<span class=\"_ _16\"></span> \u2713<span class=\"ff2\"> <span class=\"_ _2b\"> </span><span class=\"ff3\">Nuevos  c\u00e1<span class=\"_ _1\"></span>lculos  de  benchmarks<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>e  referencia,  con  datos <span class=\"_ _4\"> </span>reales  de  2016<span class=\"_ _0\"></span>-2017  para </span></span>202<span class=\"ls0\">1-2025 y de<span class=\"_ _0\"></span> 2021-</span>202<span class=\"_ _0\"></span><span class=\"ls0\">2 para 2026-20<span class=\"_ _0\"></span>30. </span>\u2713<span class=\"ff2\"> <span class=\"_ _2b\"> </span><span class=\"ff3\">Nuevo list<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ctores <span class=\"_ _0\"></span>exp<span class=\"_ _0\"></span>uestos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>uga <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>carb<span class=\"_ _0\"></span>ono, <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>sigu<span class=\"_ _0\"></span>e i<span class=\"_ _0\"></span>ncluida <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a </span></span>fabricaci\u00f3n de papel.<span class=\"_ _0\"></span> El volumen de derechos <span class=\"_ _0\"></span>asignados<span class=\"_ _0\"></span> en 2023 as<span class=\"_ _0\"></span>ciende a 57.86<span class=\"_ _0\"></span>1. Los <span class=\"_ _1c\"> </span>derechos <span class=\"_ _1c\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>emisi\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>con<span class=\"_ _0\"></span>cedidos <span class=\"_ _1c\"> </span>en <span class=\"_ _22\"> </span>el <span class=\"_ _1c\"> </span>ejercicio <span class=\"_ _22\"> </span>2023<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>han <span class=\"_ _1c\"> </span>sido <span class=\"_ _22\"> </span>reco<span class=\"_ _0\"></span>nocidos <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>valor razonable <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>acuerdo <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>su <span class=\"_ _3\"> </span>cotizaci\u00f3n <span class=\"_ _4\"> </span>al <span class=\"_ _3\"> </span>comien<span class=\"_ _0\"></span>zo <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"> </span>ejercicio<span class=\"_ _0\"></span>, <span class=\"_ _3\"> </span>siend<span class=\"_ _0\"></span>o <span class=\"_ _3\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>precio <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>estos 83,30 euros por de<span class=\"_ _0\"></span>recho (<span class=\"ls7\">2022<span class=\"_ _0\"></span><span class=\"ls26\">: </span></span>79,96 euros por<span class=\"_ _0\"></span> derecho). En <span class=\"_ _3\"></span><span class=\"ls0\">2023, <span class=\"_ _2\"></span>Pap<span class=\"_ _0\"></span>elera <span class=\"_ _3\"></span>Guipuzcoana <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>Zicu\u00f1aga, <span class=\"_ _3\"> </span>S.A.<span class=\"_ _0\"></span><span class=\"ls3e\">U.<span class=\"_ _0\"></span><span class=\"lsd\">, <span class=\"_ _3\"></span></span></span>(Anexo <span class=\"_ _3\"></span>I)<span class=\"lsd\">, <span class=\"_ _3\"> </span></span>ha <span class=\"_ _3\"> </span>adquiri<span class=\"lsf\">do</span> <span class=\"_ _3\"> </span>65.000<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>derechos </span>(Euas), <span class=\"_ _0\"></span>por <span class=\"_ _16\"></span>un <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>5.286 <span class=\"_ _0\"></span>miles<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>euros. <span class=\"_ _0\"></span><span class=\"ls17\">En <span class=\"_ _16\"></span></span>2022<span class=\"ls1a\">, <span class=\"_ _0\"></span></span>adquiri\u00f3 <span class=\"_ _16\"></span>117.000 <span class=\"_ _16\"></span>derechos <span class=\"_ _0\"></span>(E<span class=\"_ _0\"></span>uas) <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r un importe total de <span class=\"_ _0\"></span>9.199 <span class=\"_ _0\"></span>miles de euros. <span class=\"_ _0\"></span> En el ejercicio<span class=\"_ _0\"></span> 2023 la<span class=\"_ _0\"></span> filial Pap<span class=\"_ _0\"></span>elera Guipuzcoan<span class=\"_ _0\"></span>a de Zicu\u00f1aga<span class=\"_ _0\"></span>, S.A.U., (An<span class=\"_ _0\"></span>exo I),<span class=\"_ _0\"></span> h<span class=\"_ _0\"></span>a recibido del Ministerio <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>Industria, <span class=\"_ _23\"> </span>Comercio <span class=\"_ _23\"> </span>y <span class=\"_ _23\"> </span>Turismo <span class=\"_ _23\"> </span>subv<span class=\"_ _0\"></span>enciones<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>relativas <span class=\"_ _23\"> </span>al <span class=\"_ _23\"> </span>programa <span class=\"_ _23\"> </span>de compensaci\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>costes <span class=\"_ _16\"></span>indirectos <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>r\u00e9gimen <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>comercio <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>derechos <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>emisi\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>gases de <span class=\"_ _2\"></span>efecto <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>vernadero <span class=\"_ _2\"></span>por <span class=\"_ _3\"></span>un <span class=\"_ _16\"></span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _2\"></span>de <span class=\"_ _3\"> </span>2.599 <span class=\"_ _2\"></span>mi<span class=\"_ _0\"></span>les <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>euros, <span class=\"_ _2\"></span>(2022<span class=\"ls26\">: <span class=\"_ _3\"></span></span>2.004 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>euros<span class=\"_ _0\"></span><span class=\"ls1c\">).</span> Asimismo, <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>recibieron <span class=\"_ _3\"> </span>2.594 <span class=\"_ _3\"> </span>miles <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>euros <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>ayudas <span class=\"_ _3\"> </span>par<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>compensaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>costes adicionales debido<span class=\"_ _0\"></span>s al aumento excepcional d<span class=\"_ _0\"></span>e los precios del gas natur<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> en 2022<span class=\"_ _0\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-39": {
   "value": "Instrum<span class=\"_ _0\"></span>entos fin<span class=\"_ _0\"></span>ancieros 9.1.<span class=\"ff2 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff3\">Instrumentos financi<span class=\"_ _0\"></span>eros por categor\u00edas<span class=\"_ _0\"></span> </span></span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Activos no corrientes Activos financieros a coste amortizado Activos financieros a coste amortizado Cr\u00e9ditos a tercero<span class=\"_ _1\"></span>s 6.907 1.012 Otros activo<span class=\"_ _1\"></span>s financieros  54<span class=\"ls0\"> </span>235<span class=\"ls0\"> </span>6.961 1.247 En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>\u201cC<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>terceros\u201d <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ecoge <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>largo <span class=\"_ _2\"></span>plazo <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>revisi\u00f3n <span class=\"_ _2\"></span>aj<span class=\"_ _0\"></span>ustes por <span class=\"_ _4\"> </span>desvia<span class=\"_ _0\"></span>ciones  e<span class=\"_ _1\"></span>n  el <span class=\"_ _4\"> </span>precio  de <span class=\"_ _4\"> </span>mercado  el\u00e9ctrico <span class=\"_ _4\"> </span>correspon<span class=\"_ _0\"></span>dientes <span class=\"_ _4\"> </span>al  semiperiodo  2014<span class=\"_ _0\"></span>-<span class=\"_ _3c\"> </span>2016<span class=\"ls0\">,). <span class=\"_ _4\"> </span>As\u00ed <span class=\"_ _4\"> </span>mismo, <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>han <span class=\"_ _4\"> </span>incluido  6.0<span class=\"lse\">20</span> <span class=\"_ _3\"> </span>mil<span class=\"_ _0\"></span>es <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>euros <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ajuste <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los </span>precios reales d<span class=\"_ _0\"></span>e mercado<span class=\"_ _0\"></span> en el eje<span class=\"_ _0\"></span>rcicio 2023, p<span class=\"_ _0\"></span>rimer a\u00f1o d<span class=\"_ _0\"></span>el subperiodo <span class=\"_ _0\"></span>2023<span class=\"_ _16\"></span>-2025. (ver no<span class=\"_ _0\"></span>ta 10).<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Activos corrientes Activos financieros a coste amortizado Activos financieros a valor razonable Activos financieros a coste amortizado Activos financieros a valor razonable Clientes y cuenta<span class=\"_ _1\"></span>s a cobrar <span class=\"_ _1\"></span>(Nota 10)  38.882 2.960 45.921 2.960 Efectivo y equ<span class=\"_ _1\"></span>ivalentes al e<span class=\"_ _1\"></span>fectivo (Nota 12) 118.754 - 77.014 - 157.636<span class=\"ls0\"> </span>2.960 122.935 2.960 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pasivos no corrientes Otros pasivos financiero<span class=\"_ _1\"></span>s  a coste amortizado Otros pasivos financiero<span class=\"_ _1\"></span>s  a coste amortizado   Recursos Ajenos<span class=\"_ _1\"></span> (Nota 18) 17.962 23.426 Otros pasivos f<span class=\"_ _1\"></span>inancieros 2.203 2.533 20.165 25.959 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pasivos corrientes Otros pasivos financiero<span class=\"_ _1\"></span>s  a coste amortizado Otros pasivos financiero<span class=\"_ _1\"></span>s  a coste amortizado   Recursos Ajenos<span class=\"_ _1\"></span> (Nota 18) 6.331 14.357 Proveedores y p<span class=\"_ _1\"></span>artidas a pag<span class=\"_ _1\"></span>ar (Nota 17) 33.186 54.281 39.517 68.638<span class=\"ls0\"> </span>En <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>p\u00edgrafe <span class=\"_ _3\"></span>\u201cOtros <span class=\"_ _3\"></span>pasivos <span class=\"_ _3\"> </span>financieros\u201d<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _3\"> </span>recoge <span class=\"_ _3\"> </span>entre <span class=\"_ _3\"> </span>otros <span class=\"_ _3\"> </span>el <span class=\"_ _3\"></span>importe <span class=\"_ _3\"> </span>a <span class=\"_ _3\"></span>largo <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la </span>revisi\u00f3n <span class=\"_ _15\"> </span>ajustes<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>por <span class=\"_ _15\"> </span>des<span class=\"_ _0\"></span>viaciones <span class=\"_ _15\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>el <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>recio <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _15\"> </span>el<span class=\"_ _0\"></span>\u00e9ctrico <span class=\"_ _15\"> </span>cor<span class=\"_ _0\"></span>respondientes <span class=\"_ _15\"> </span>al<span class=\"_ _0\"></span> semiperiodo <span class=\"_ _2\"></span>2017-19 <span class=\"_ _2\"></span>(ver <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>ota <span class=\"_ _16\"></span>10) <span class=\"_ _2\"></span>por <span class=\"_ _16\"></span>import<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>de <span class=\"_ _3\"></span>1.897 <span class=\"_ _16\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>euros <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>diciembre <span class=\"_ _2\"></span>de 2023<span class=\"ls0\"> (2.193 miles<span class=\"_ _0\"></span> de euros al 31 d<span class=\"_ _0\"></span>e diciembre de <span class=\"_ _0\"></span>2022). <span class=\"_ _0\"></span> </span>En <span class=\"_ _10\"> </span>el <span class=\"_ _10\"> </span>ep\u00edgrafe <span class=\"_ _10\"> </span>\u201cP<span class=\"_ _0\"></span>roveedores <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>pa<span class=\"_ _0\"></span>rtidas <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>pagar\u201d <span class=\"_ _10\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>recoge <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>parte<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>corto <span class=\"_ _10\"> </span>plazo correspondiente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>ho <span class=\"_ _0\"></span>ajuste <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rte de <span class=\"_ _16\"></span>2<span class=\"_ _0\"></span>96 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(3<span class=\"_ _0\"></span>18 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> de diciembre de <span class=\"_ _0\"></span>2022<span class=\"ls1c\">).</span> a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Calidad crediticia de<span class=\"_ _0\"></span> los activos financie<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> </span></span>La <span class=\"_ _16\"></span>calidad <span class=\"_ _16\"></span>crediticia <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>activos <span class=\"_ _16\"></span>financie<span class=\"_ _0\"></span>ros <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>todav\u00eda <span class=\"_ _16\"></span>no <span class=\"_ _16\"></span>han <span class=\"_ _16\"></span>vencid<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>tampoco <span class=\"_ _16\"></span>han sufrido <span class=\"_ _19\"> </span>p\u00e9rdidas <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _19\"> </span>se <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>uede <span class=\"_ _19\"> </span>evaluar <span class=\"_ _19\"> </span>en <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>unci\u00f3n <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>clasifi<span class=\"_ _0\"></span>caci\u00f3n <span class=\"_ _19\"> </span>crediticia (\u201crating\u201d) <span class=\"_ _22\"> </span>otor<span class=\"ff3\">gad<span class=\"_ _0\"></span>a <span class=\"_ _22\"> </span>por <span class=\"_ _22\"> </span>organismos <span class=\"_ _12\"> </span>externos<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>o <span class=\"_ _12\"> </span>bien, <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>el <span class=\"_ _22\"> </span>caso <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>clien<span class=\"_ _0\"></span>tes <span class=\"_ _1c\"> </span>sin<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>r<span class=\"_ _0\"></span>ating, </span>distinguiendo <span class=\"_ _0\"></span>aquellos co<span class=\"_ _0\"></span>rrespondientes <span class=\"_ _0\"></span>a Segurida<span class=\"_ _0\"></span>d Social <span class=\"_ _0\"></span>y Organismo<span class=\"_ _0\"></span>s Oficiales<span class=\"_ _0\"></span> que, <span class=\"_ _0\"></span>por su<span class=\"_ _0\"></span> naturaleza, no est\u00e1n s<span class=\"_ _0\"></span>ujetos a deterioro<span class=\"_ _0\"></span>, salvo <span class=\"_ _0\"></span>en circunstancias <span class=\"_ _0\"></span>espec\u00edficas.<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _1e\"> </span></span>El<span class=\"ls0\"> <span class=\"_ _2\"></span>Grupo, <span class=\"_ _3\"></span>asegura <span class=\"_ _2\"></span>pr\u00e1ctic<span class=\"_ _0\"></span>amente <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>to<span class=\"_ _0\"></span>talidad <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>sus <span class=\"_ _2\"></span>vent<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>apel, <span class=\"_ _3\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>trav\u00e9s <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>sus <span class=\"_ _2\"></span>fili<span class=\"_ _0\"></span>ales, </span>mediante seguros d<span class=\"_ _0\"></span>e cr\u00e9dito<span class=\"_ _0\"></span> con las entidades que s<span class=\"_ _0\"></span>e detallan a continuaci\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>. Cuentas a cobrar 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Clientes asegurados en:<span class=\"_ _1\"></span> Euler Hermes (All<span class=\"_ _1\"></span>ianz) (A) 2.243 5.423 Soluni\u00f3n (B)<span class=\"_ _1\"></span> 2.920 4.156 Cr\u00e9dito y Cau<span class=\"_ _1\"></span>ci\u00f3n (C)  6.832 9.517 Cesce (D) 12.598 12.886 Coface (E) 5.411 8.846 30.004 40.828 2023<span class=\"ls0\"> </span>Rating<span class=\"ff5 fs5 sc0\"> </span>Caja en bancos y dep\u00f3<span class=\"_ _1\"></span>sitos bancarios S&amp;P Fitch Moody Saldo Banco A Baa2 27.626 Banco B A- 27.576 Banco C  BBB<span class=\"ls0\">- </span>25.861 Banco D  BBB+<span class=\"ls0\"> </span>A- 11.635 Banco E BB+<span class=\"ls0\"> </span>10.971 Banco F AA<span class=\"ls0\">- </span>10.135 Otros 7.910<span class=\"ff5 fs5\"> </span>Los <span class=\"_ _0\"></span>saldos <span class=\"_ _16\"></span>del <span class=\"_ _0\"></span>cuadro <span class=\"_ _16\"></span>anterior <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>corresponden <span class=\"_ _16\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ectivo <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>eq<span class=\"_ _0\"></span>uivalentes <span class=\"_ _16\"></span>al <span class=\"_ _0\"></span>efectivo, <span class=\"_ _16\"></span>m\u00e1s la imposici\u00f3n a un plazo s<span class=\"_ _0\"></span>uperior a tres m<span class=\"_ _0\"></span>eses por 2.960 miles d<span class=\"_ _0\"></span>e euros.<span class=\"_ _3c\"> </span>Cli<span class=\"_ _0\"></span>entes y c<span class=\"_ _0\"></span>uentas a cobrar<span class=\"_ _0\"></span> 2023<span class=\"sc0 ls0\"> </span>2022<span class=\"sc0 ls0\"> </span>Clientes  31.206 41.738 Menos: Provisi\u00f3n <span class=\"_ _1\"></span>por p\u00e9rdidas p<span class=\"_ _1\"></span>or deterioro de <span class=\"_ _1\"></span>cuentas a cobr<span class=\"_ _1\"></span>ar (969) (876) Clientes <span class=\"ff8\">\u2013</span> Neto  30.237 40.862 Otras cuentas<span class=\"_ _1\"></span> a cobrar 11.605<span class=\"ls0\"> </span>8.019 Total deudas comerc<span class=\"_ _1\"></span>iales 41.842<span class=\"ls0\"> </span>48.881 En <span class=\"_ _16\"></span>el <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>\u201cOtras <span class=\"_ _16\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>cobrar\u201d <span class=\"_ _2\"></span>se <span class=\"_ _16\"></span>r<span class=\"_ _0\"></span>ecoge<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _2\"></span><span class=\"ls20\">el</span> <span class=\"_ _16\"></span>sald<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>favor <span class=\"_ _2\"></span>con <span class=\"_ _16\"></span>la <span class=\"_ _2\"></span>Hacienda <span class=\"_ _16\"></span>P<span class=\"_ _0\"></span>\u00fablica <span class=\"_ _2\"></span>de </span>2.597 <span class=\"_ _3\"> </span>miles <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>euros <span class=\"_ _3\"></span>(2.022<span class=\"ls26\">: <span class=\"_ _4\"> </span></span>2.959 <span class=\"_ _3\"> </span>miles <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>euros) <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>periodific<span class=\"_ _0\"></span>aciones <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>1.686 miles d<span class=\"_ _0\"></span>e euros <span class=\"_ _0\"></span>(2<span class=\"_ _0\"></span>022<span class=\"ls26\">: <span class=\"_ _0\"></span></span>1.885 <span class=\"_ _0\"></span>miles d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros). <span class=\"_ _0\"></span>As\u00ed com<span class=\"_ _0\"></span>o, <span class=\"_ _0\"></span>una imp<span class=\"_ _0\"></span>osici\u00f3n <span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>lazo <span class=\"_ _0\"></span>con una <span class=\"_ _0\"></span>duraci\u00f3n<span class=\"_ _0\"></span> superior a tres meses<span class=\"_ _0\"></span> por importe de 2.960<span class=\"_ _0\"></span> miles de euros.<span class=\"_ _0\"></span> Se <span class=\"_ _16\"></span>incluye <span class=\"_ _16\"></span>tambi\u00e9n <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>rticipaci\u00f3n <span class=\"_ _2\"></span>minoritaria <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>3<span class=\"_ _0\"></span><span class=\"lsd\">,5</span>7<span class=\"ls3f\">% <span class=\"_ _2\"></span></span>que <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>sociedad <span class=\"_ _16\"></span>Los <span class=\"_ _2\"></span>Eucaliptus, <span class=\"_ _16\"></span>S. <span class=\"_ _16\"></span>A. tiene en el <span class=\"_ _0\"></span>FF Eucalytus<span class=\"_ _0\"></span> del Su<span class=\"_ _0\"></span>r, por un im<span class=\"_ _0\"></span>porte de <span class=\"_ _0\"></span>1.793 miles d<span class=\"_ _0\"></span>e euros<span class=\"_ _16\"></span>, el cual <span class=\"_ _0\"></span>se correspond<span class=\"_ _0\"></span>e con el desembolso efe<span class=\"_ _0\"></span>ctuado por la socied<span class=\"_ _0\"></span>ad que se ajusta a su fai<span class=\"_ _0\"></span>r value a cierre<span class=\"_ _16\"></span>. Adicionalmente,  se  incluye <span class=\"_ _4\"> </span>la  parte  a <span class=\"_ _4\"> </span>corto  plazo  del  impacto  del <span class=\"_ _4\"> </span>valor  de <span class=\"_ _4\"> </span>los  ajustes <span class=\"_ _4\"> </span>por<span class=\"_ _0\"></span> desviaciones <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>el <span class=\"_ _12\"> </span>pr<span class=\"_ _0\"></span>ecio <span class=\"_ _1a\"> </span>de <span class=\"_ _12\"> </span>mer<span class=\"_ _0\"></span>cado <span class=\"_ _12\"> </span>el<span class=\"_ _0\"></span>\u00e9ctrico <span class=\"_ _1a\"> </span>(ver <span class=\"_ _12\"> </span>n<span class=\"_ _0\"></span>ota <span class=\"_ _1a\"> </span>2.22 <span class=\"_ _1a\"> </span>b) <span class=\"_ _12\"> </span>cor<span class=\"_ _0\"></span>respondientes <span class=\"_ _1a\"> </span>al semiperiodo 2014-2<span class=\"_ _0\"></span>016 por un importe d<span class=\"_ _0\"></span>e <span class=\"ls7\">126<span class=\"_ _0\"></span></span> miles de euros (13<span class=\"_ _0\"></span>5 miles de euros <span class=\"_ _0\"></span>2022<span class=\"ls1c\">).</span> La <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>largo <span class=\"_ _2\"></span>plazo <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>rrespondiente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>dicho <span class=\"_ _2\"></span>ajust<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>est\u00e1 <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>econocida <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>cuentas<span class=\"_ _0\"></span> financiera <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>cobra<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>balance <span class=\"_ _16\"></span>consol<span class=\"_ _0\"></span>idado <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>31 <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>diciembre <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _16\"></span><span class=\"lsf\">de <span class=\"_ _16\"></span></span>886 miles de euros (<span class=\"ls7\">1.<span class=\"_ _0\"></span>012</span> miles de eu<span class=\"_ _0\"></span>ros en 2022<span class=\"_ _0\"></span>).<span class=\"_ _3c\"> </span> Las <span class=\"_ _4\"> </span>cuentas  comerciales <span class=\"_ _4\"> </span>a  cobrar <span class=\"_ _4\"> </span>son <span class=\"_ _4\"> </span>importes  <span class=\"lsf\">de</span> <span class=\"_ _4\"> </span>clientes  por <span class=\"_ _4\"> </span>bienes <span class=\"_ _4\"> </span>ven<span class=\"_ _0\"></span>didos  o <span class=\"_ _4\"> </span>servicios prestados <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>curso o<span class=\"_ _0\"></span>rdinario <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>egocio. <span class=\"_ _0\"></span>Generalmente <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e liq<span class=\"_ _0\"></span>uidan <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>30<span class=\"_ _16\"></span>-60 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u00edas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>tanto se <span class=\"_ _3\"></span>clasifican <span class=\"_ _3\"></span>todas <span class=\"_ _3\"></span>como <span class=\"_ _3\"> </span>corrientes. <span class=\"_ _3\"></span>Estos <span class=\"_ _3\"> </span>saldos <span class=\"_ _3\"> </span>se <span class=\"_ _3\"> </span>reconocen <span class=\"_ _3\"> </span>inicialmente <span class=\"_ _3\"> </span>al <span class=\"_ _3\"> </span>importe <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la contraprestaci\u00f3n <span class=\"_ _1c\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _1c\"> </span>es <span class=\"_ _1c\"> </span>incon<span class=\"_ _0\"></span>dicional <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>menos <span class=\"_ _22\"> </span>que <span class=\"_ _1c\"> </span>contengan <span class=\"_ _1c\"> </span>com<span class=\"_ _0\"></span>ponentes <span class=\"_ _1c\"> </span>financi<span class=\"_ _0\"></span>eros significativos, <span class=\"_ _15\"> </span>c<span class=\"_ _0\"></span>uando <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>recon<span class=\"_ _0\"></span>ocen <span class=\"_ _19\"> </span>a <span class=\"_ _15\"> </span>su <span class=\"_ _19\"> </span>valor <span class=\"_ _15\"> </span>r<span class=\"_ _0\"></span>azonable. <span class=\"_ _15\"> </span>El <span class=\"_ _19\"> </span>grupo <span class=\"_ _19\"> </span>mantiene <span class=\"_ _15\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _15\"> </span>cuentas<span class=\"_ _0\"></span> comerciales <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>cobrar <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>objetiv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cobr<span class=\"_ _0\"></span>ar <span class=\"_ _0\"></span>los <span class=\"_ _16\"></span>f<span class=\"_ _0\"></span>lujos <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>ctivo <span class=\"_ _16\"></span>contractuales <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anto se valoran con post<span class=\"_ _0\"></span>erioridad a coste amo<span class=\"_ _0\"></span>rtizado usando el m\u00e9todo del inte<span class=\"_ _0\"></span>r\u00e9s efectivo.<span class=\"_ _16\"></span> Miles de euros 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Activos (Pasivo<span class=\"_ _1\"></span>) corrientes<span class=\"_ _1\"></span> por contratos rel<span class=\"_ _1\"></span>acionados con c<span class=\"_ _1\"></span>ontratos de energ<span class=\"_ _1\"></span>\u00eda 2.104 (3.069) Total activos por contrato<span class=\"_ _1\"></span>s 2.104 (3.069) Los <span class=\"_ _3\"></span>activos <span class=\"_ _3\"></span>corrientes <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _3\"></span>contratos <span class=\"_ _3\"></span>relacionados <span class=\"_ _3\"> </span>con <span class=\"_ _3\"></span>contratos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>energ\u00eda<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>corresponden con: \u2713<span class=\"ff2\"> <span class=\"_ _2b\"> </span><span class=\"ff3\">Los <span class=\"_ _4\"> </span>ingresos  (abono<span class=\"_ _0\"></span>s)  correspondientes  a  la <span class=\"_ _4\"> </span>retribuci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>percib<span class=\"_ _0\"></span>ida  del <span class=\"_ _4\"> </span>mer<span class=\"_ _0\"></span>cado  que </span></span>todav\u00eda  no  han  sido  facturados.  Dichos  ingresos,  son  el  resultado  de  multiplicar  la energ\u00eda <span class=\"_ _3\"></span>entregada <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>mercado <span class=\"_ _3\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>precio <span class=\"_ _2\"></span>int<span class=\"_ _0\"></span>radiario <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>misma. <span class=\"_ _2\"></span>La<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>produ<span class=\"_ _0\"></span>cci\u00f3n <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e obtiene d<span class=\"_ _0\"></span>e los <span class=\"_ _0\"></span>contador<span class=\"_ _0\"></span>es q<span class=\"_ _0\"></span>ue dispon<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>Papelera <span class=\"_ _0\"></span>Guipuzcoan<span class=\"_ _0\"></span>a de Zicu\u00f1aga, <span class=\"_ _16\"></span>S.A.<span class=\"_ _0\"></span>U. <span class=\"_ _16\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>preci<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>me<span class=\"_ _0\"></span>rcado <span class=\"_ _16\"></span>es <span class=\"_ _2\"></span>publicad<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>diariamente <span class=\"_ _2\"></span>por <span class=\"_ _16\"></span>O<span class=\"_ _0\"></span>MIE, <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>forma que ambos par\u00e1metros<span class=\"_ _0\"></span> son conocidos.<span class=\"_ _0\"></span> \u2713<span class=\"ff2\"> <span class=\"_ _2b\"> </span><span class=\"ff3\">El <span class=\"_ _3\"> </span>im<span class=\"_ _0\"></span>porte <span class=\"_ _4\"> </span>pendiente <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>facturar <span class=\"_ _4\"> </span>(abon<span class=\"_ _0\"></span>ar) <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>parte <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>CNMC <span class=\"_ _4\"> </span>proveniente <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>la </span></span>retribuci\u00f3n <span class=\"_ _22\"> </span>regulada, <span class=\"_ _22\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _22\"> </span>est\u00e1 <span class=\"_ _22\"> </span>compu<span class=\"_ _0\"></span>esta <span class=\"_ _1c\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>retribuci\u00f3n <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>inv<span class=\"_ _0\"></span>ersi\u00f3n <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>la retribuci\u00f3n <span class=\"_ _22\"> </span>a <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>operaci\u00f3n. <span class=\"_ _12\"> </span>Ambos <span class=\"_ _12\"> </span>par\u00e1metros <span class=\"_ _12\"> </span>son <span class=\"_ _1a\"> </span>conocidos <span class=\"_ _12\"> </span>debido <span class=\"_ _12\"> </span>a <span class=\"_ _22\"> </span>que <span class=\"_ _22\"> </span>son publicados <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00d3rdenes <span class=\"_ _16\"></span>Ministeriales. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rimero <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ellos <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>fijo <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>segundo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>variable, ya que depende de la en<span class=\"_ _0\"></span>erg\u00eda entregada al merc<span class=\"_ _0\"></span>ado.<span class=\"_ _0\"></span> El <span class=\"_ _3\"></span>movimiento <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>provisi\u00f3n <span class=\"_ _3\"> </span>por <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>por <span class=\"_ _2\"></span>deterioro<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>cuentas <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>cobrar <span class=\"_ _3\"> </span>a clientes es el siguiente:<span class=\"_ _0\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Saldo inicial (<span class=\"ls6\">876</span>) (876) Provisi\u00f3n por deter<span class=\"_ _1\"></span>ioro de valor<span class=\"_ _1\"></span> de cuentas<span class=\"_ _1\"></span> a cobrar (<span class=\"ls6\">93</span>) Saldo final (<span class=\"ls6\">969</span>) (876) Ef<span class=\"_ _0\"></span>ectivo y eq<span class=\"_ _0\"></span>uivalentes al<span class=\"_ _0\"></span> efectivo<span class=\"_ _0\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Tesorer\u00eda  118.754 77.014 118.754 77.014 P<span class=\"_ _0\"></span>roveedores<span class=\"_ _0\"></span> y otras cuenta<span class=\"_ _0\"></span>s a pagar<span class=\"_ _0\"></span> 2023<span class=\"sc0 ls0\"> </span>2022<span class=\"ls0\"> </span>Proveedores<span class=\"_ _1\"></span> 26.295 46.500 Otras cuentas<span class=\"_ _1\"></span> a pagar 4.281 6.063 Hacienda P\u00fabli<span class=\"_ _1\"></span>ca y Organismo<span class=\"_ _1\"></span>s Seguridad Soci<span class=\"_ _1\"></span>al 2.610 1.718 33.186 54.281<span class=\"ls0\"> </span>Pasivos por impue<span class=\"_ _1\"></span>stos corr<span class=\"_ _1\"></span>ientes 4.186 320<span class=\"ls0\"> </span>Total 37.37<span class=\"ls0\">2 </span>54.601 En <span class=\"_ _0\"></span>cumplimiento <span class=\"_ _0\"></span>de lo <span class=\"_ _0\"></span>dispuesto <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>Ley 15/2010<span class=\"_ _0\"></span>, Disp<span class=\"_ _0\"></span>osici\u00f3n <span class=\"_ _0\"></span>Adicional <span class=\"_ _0\"></span>3\u00aa, mo<span class=\"_ _0\"></span>dificado p<span class=\"_ _0\"></span>or la Ley <span class=\"_ _1b\"> </span>18/<span class=\"ls7\">202<span class=\"_ _0\"></span></span>2, <span class=\"_ _1b\"> </span>a <span class=\"_ _10\"> </span>continuaci\u00f3n, <span class=\"_ _1b\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>detalla <span class=\"_ _1b\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _1b\"> </span>info<span class=\"_ _0\"></span>rmaci\u00f3n <span class=\"_ _1b\"> </span>sobre <span class=\"_ _10\"> </span>aplazamientos <span class=\"_ _1b\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>pago efectuados a proveedo<span class=\"_ _0\"></span>res, para los ejercicio<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>2023 <span class=\"ls12\">y <span class=\"ls7\">2022</span></span>: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>D\u00edas Periodo medio de<span class=\"_ _1\"></span> pago a provee<span class=\"_ _1\"></span>dores 21,95 20,<span class=\"ls6\">80</span> Ratio de operac<span class=\"_ _1\"></span>iones pagada<span class=\"_ _1\"></span>s 22,74 21<span class=\"ls44\">,2</span>2 Ratio de operac<span class=\"_ _1\"></span>iones pendientes<span class=\"_ _1\"></span> de pago 12,30 16,77<span class=\"ls0\"> </span>Importe Total pagos del ejercic<span class=\"_ _1\"></span>io 198.398 321.415 Total pagos pendiente<span class=\"_ _1\"></span>s 16.332 32.909 Durante <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ejercicio <span class=\"_ _16\"></span>202<span class=\"_ _0\"></span>3, <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>volumen <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>netario <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>facturas <span class=\"_ _0\"></span>pagadas <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>un <span class=\"_ _0\"></span>periodo <span class=\"_ _16\"></span>inferior <span class=\"_ _16\"></span>al m\u00e1ximo est<span class=\"_ _0\"></span>ablecido <span class=\"_ _0\"></span>en la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>normativa de <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>rosidad e<span class=\"_ _0\"></span>s de <span class=\"_ _16\"></span>195.415 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(94,<span class=\"_ _0\"></span><span class=\"ls7\">58</span>% <span class=\"_ _0\"></span>sobre el <span class=\"_ _3\"></span>total <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>pagos<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>realizados <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>proveedor<span class=\"_ _0\"></span>es), <span class=\"_ _3\"> </span>representando  8<span class=\"ls26\">.7<span class=\"ls7\">41</span></span> <span class=\"_ _3\"> </span>factu<span class=\"_ _0\"></span>ras <span class=\"_ _3\"> </span>(<span class=\"lse\">90</span>,<span class=\"lse\">08</span>% <span class=\"_ _3\"></span>sobre <span class=\"_ _3\"> </span>el n\u00famero total de factu<span class=\"_ _0\"></span>ras). En <span class=\"_ _1c\"> </span>2022, <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>v<span class=\"_ _0\"></span>olumen <span class=\"_ _1c\"> </span>m<span class=\"_ _0\"></span>onetario <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>fact<span class=\"_ _0\"></span>uras <span class=\"_ _1c\"> </span>pagadas <span class=\"_ _22\"> </span>en <span class=\"_ _1c\"> </span>un <span class=\"_ _1c\"> </span>periodo <span class=\"_ _22\"> </span>inferior <span class=\"_ _22\"> </span>al <span class=\"_ _1c\"> </span>m\u00e1ximo establecido <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>normativ<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>morosidad <span class=\"_ _16\"></span>es d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>299.84<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(93,2<span class=\"_ _0\"></span>9% <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>otal de <span class=\"_ _3\"></span>pagos <span class=\"_ _3\"></span>realizados <span class=\"_ _3\"> </span>a <span class=\"_ _3\"></span>proveedores), <span class=\"_ _3\"> </span>repres<span class=\"_ _0\"></span>entando <span class=\"_ _3\"> </span>7.730 <span class=\"_ _3\"> </span>facturas <span class=\"_ _3\"> </span>(84,7<span class=\"_ _0\"></span>0% <span class=\"_ _3\"> </span>sobre <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>n\u00famero total de facturas).<span class=\"_ _0\"></span> R<span class=\"_ _0\"></span>ecursos aj<span class=\"_ _0\"></span>enos 2023<span class=\"sc0 ls0\"> </span>2022<span class=\"ls0\"> </span>No corriente<span class=\"sc0\"> </span>Deuda financier<span class=\"_ _1\"></span>a 17.962 23.426 17.962 23.426 Corriente Deuda financier<span class=\"_ _1\"></span>a 6.331<span class=\"ls0\"> </span>14.357 Proveedores de<span class=\"_ _1\"></span> Inmovilizado 6.331<span class=\"ls0\"> </span>14.357 Total recursos ajeno<span class=\"_ _1\"></span>s 24.293 37.783 En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>apa<span class=\"_ _0\"></span>rtado <span class=\"_ _0\"></span>\u201cDeuda <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anciera\u201d <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>corriente<span class=\"_ _16\"></span><span class=\"ff3 lsd\">, <span class=\"ls0\">s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>recoge <span class=\"_ _16\"></span>17.962 <span class=\"_ _16\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>(2<span class=\"_ _0\"></span>022<span class=\"ls12\">: </span>23.4<span class=\"_ _0\"></span>26 </span></span>miles <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>e<span class=\"_ _0\"></span>uros), <span class=\"_ _1c\"> </span>correspo<span class=\"_ _0\"></span>ndiente <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>dos <span class=\"_ _1c\"> </span>pr\u00e9stam<span class=\"_ _0\"></span>os <span class=\"_ _1c\"> </span>firmados <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>la <span class=\"_ _1c\"> </span>Sociedad <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>Grupo, Papelera <span class=\"_ _2\"></span>Guipuzcoana <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Zicu\u00f1aga, <span class=\"_ _3\"></span>S.A.U., <span class=\"_ _16\"></span>(ve<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>Anexo <span class=\"_ _2\"></span>I), <span class=\"_ _3\"></span>con <span class=\"_ _16\"></span>dos<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>entidades <span class=\"_ _2\"></span>fin<span class=\"_ _0\"></span>ancieras <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>que vencen en diciemb<span class=\"_ _0\"></span>re de 2027 y m<span class=\"_ _0\"></span>arzo de 2028.<span class=\"_ _0\"></span> El<span class=\"ls0\"> <span class=\"_ _15\"> </span>ep\u00edgrafe <span class=\"_ _19\"> </span><span class=\"ff8\">\u201c</span>D<span class=\"_ _0\"></span>euda <span class=\"_ _15\"> </span>fin<span class=\"_ _0\"></span>anciera<span class=\"ff8\">\u201d</span> <span class=\"_ _19\"> </span>(corri<span class=\"_ _0\"></span>ente) <span class=\"_ _19\"> </span><span class=\"ls10\">se</span> <span class=\"_ _15\"> </span>co<span class=\"_ _0\"></span>rresponde <span class=\"_ _19\"> </span>con <span class=\"_ _19\"> </span>deudas<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>a <span class=\"_ _19\"> </span>corto <span class=\"_ _19\"> </span>plazo<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>por<span class=\"_ _0\"></span> </span>descuento <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>efectos<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>e <span class=\"_ _3\"> </span>intereses<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>efectos <span class=\"_ _3\"> </span>descont<span class=\"_ _0\"></span>ados<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>un <span class=\"_ _3\"> </span>importe <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>867 <span class=\"_ _3\"></span>miles <span class=\"_ _3\"></span>de euros <span class=\"_ _0\"></span>(2022<span class=\"ls26\">: <span class=\"_ _0\"></span></span>1<span class=\"_ _0\"></span>.373 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros). <span class=\"_ _0\"></span>As\u00ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span><span class=\"lse\">5.</span>464 <span class=\"_ _16\"></span>miles d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>importe<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>devolver <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>2023<span class=\"_ _0\"></span> de los dos pr\u00e9stamos <span class=\"_ _0\"></span>referidos en el p\u00e1<span class=\"_ _0\"></span>rrafo anterio<span class=\"_ _0\"></span>r (202<span class=\"_ _0\"></span>2<span class=\"ls26\">: </span>12.984 miles d<span class=\"_ _0\"></span>e euros).<span class=\"_ _0\"></span> a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Pr\u00e9stamos y cr\u00e9ditos con<span class=\"_ _0\"></span> entidades financie<span class=\"_ _0\"></span>ras<span class=\"_ _0\"></span> </span></span>El <span class=\"_ _22\"> </span>Grupo <span class=\"_ _22\"> </span>no <span class=\"_ _22\"> </span>tiene <span class=\"_ _12\"> </span>expo<span class=\"_ _0\"></span>sici\u00f3n <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>pr\u00e9stamo<span class=\"_ _0\"></span>s <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>cr\u00e9ditos <span class=\"_ _22\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>entidades <span class=\"_ _22\"> </span>de <span class=\"_ _12\"> </span>cr\u00e9dito <span class=\"_ _22\"> </span>a variaciones en los tipos de<span class=\"_ _0\"></span> inter\u00e9s.<span class=\"_ _0\"></span> El <span class=\"_ _16\"></span>l\u00edmite <span class=\"_ _16\"></span>conjunto <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u00edneas <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cr\u00e9dito <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>concedidos <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>ent<span class=\"_ _0\"></span>idades <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cr\u00e9dito <span class=\"_ _16\"></span>al 31 de diciembre de <span class=\"_ _0\"></span>2023 asciend<span class=\"_ _0\"></span>e a 31.997 mil<span class=\"_ _0\"></span>es de euros (202<span class=\"_ _0\"></span>2<span class=\"ls26\">: </span>47.103 miles d<span class=\"_ _0\"></span>e euros). Los <span class=\"_ _16\"></span>importes <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>libros <span class=\"_ _2\"></span>y <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>valores <span class=\"_ _16\"></span>r<span class=\"_ _0\"></span>azonables <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>recursos <span class=\"_ _2\"></span>ajenos <span class=\"_ _16\"></span>no <span class=\"_ _16\"></span>corrien<span class=\"_ _0\"></span>tes <span class=\"_ _16\"></span>(pr\u00e9stamos <span class=\"_ _16\"></span>y cr\u00e9ditos con entidades<span class=\"_ _0\"></span> financieras) son los sig<span class=\"_ _0\"></span>uientes:<span class=\"_ _0\"></span> Importe en libros Valor razonable 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pr\u00e9stamos con ent<span class=\"_ _1\"></span>idades de <span class=\"_ _1\"></span>cr\u00e9dito 17.962 23.426 17.962 23.426 Los <span class=\"_ _3\"></span>valores <span class=\"_ _3\"> </span>razonables <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>recursos <span class=\"_ _3\"> </span>ajenos <span class=\"_ _3\"> </span>corr<span class=\"_ _0\"></span>ientes <span class=\"_ _3\"> </span>equivalen <span class=\"_ _3\"> </span>a <span class=\"_ _3\"></span>sus <span class=\"_ _3\"></span>importes <span class=\"_ _3\"> </span>en <span class=\"_ _3\"></span>libros, dado  que<span class=\"_ _1\"></span>  e<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>efecto  del <span class=\"_ _4\"> </span>descuento  no <span class=\"_ _4\"> </span>es  significativo. <span class=\"_ _4\"> </span>Los  valores <span class=\"_ _4\"> </span>razonables<span class=\"_ _16\"></span> <span class=\"_ _4\"> </span>para  2023 <span class=\"_ _4\"> </span>se<span class=\"_ _0\"></span> basan <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _16\"></span>flujos <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>efectivo <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>escontados <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _16\"></span>tipo <span class=\"_ _16\"></span>b<span class=\"_ _0\"></span>asado <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Euribor <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>tres <span class=\"_ _16\"></span>me<span class=\"_ _0\"></span>ses <span class=\"_ _16\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _16\"></span>31 de diciembre de <span class=\"_ _0\"></span>2023. El vencimiento de los rec<span class=\"_ _0\"></span>ursos ajenos es el sigui<span class=\"_ _0\"></span>ente:<span class=\"_ _0\"></span> Me<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>  En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 1 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2 En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 2 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>5 M\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 5<span class=\"_ _8\"></span> a<span class=\"ls45\">\u00f1o</span> a\u00f1o<span class=\"_ _8\"></span>s a\u00f1o<span class=\"_ _8\"></span>s a\u00f1o<span class=\"_ _8\"></span>s Al<span class=\"_ _1\"></span> 31<span class=\"_ _8\"></span> de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span> de <span class=\"_ _8\"></span><span class=\"ls2f\">2023<span class=\"ls0\"> </span></span>Deu<span class=\"_ _8\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con<span class=\"_ _8\"></span> en<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>da<span class=\"_ _8\"></span>des <span class=\"_ _8\"></span>de c<span class=\"_ _8\"></span>r\u00e9d<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>o 6.331 5.511<span class=\"ls0\"> </span>12.451<span class=\"ls0\"> </span>- Ot<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s f<span class=\"_ _8\"></span>inan<span class=\"_ _8\"></span>cier<span class=\"_ _8\"></span>os<span class=\"_ _1\"></span> - 532<span class=\"ls0\"> </span>669<span class=\"ls0\"> </span>1.002 Me<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>  En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 1 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2 En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 2 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>5 M\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 5<span class=\"_ _8\"></span>  A<span class=\"ls46\">\u00f1o</span> a\u00f1o<span class=\"_ _8\"></span>s a\u00f1o<span class=\"_ _8\"></span>s a\u00f1o<span class=\"_ _8\"></span>s Al<span class=\"_ _1\"></span> 31<span class=\"_ _8\"></span> de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span> de <span class=\"_ _8\"></span><span class=\"ls2f\">2022<span class=\"ls0\"> </span></span>Deu<span class=\"_ _8\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con<span class=\"_ _8\"></span> en<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>da<span class=\"_ _8\"></span>des <span class=\"_ _8\"></span>de c<span class=\"_ _8\"></span>r\u00e9d<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>o 14<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>57<span class=\"_ _1\"></span> 5.4<span class=\"_ _8\"></span>64 16<span class=\"_ _1\"></span>.6<span class=\"_ _1\"></span>78<span class=\"_ _1\"></span> 1.2<span class=\"_ _8\"></span>84 Ot<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s f<span class=\"_ _8\"></span>inan<span class=\"_ _8\"></span>cier<span class=\"_ _8\"></span>os<span class=\"_ _1\"></span> - 624<span class=\"ls0\"> </span>796<span class=\"ls0\"> </span>1.1<span class=\"_ _8\"></span>13 Los tipos de inter\u00e9s <span class=\"_ _0\"></span>efectivos en la fecha d<span class=\"_ _0\"></span>el balance fueron los sig<span class=\"_ _0\"></span>uientes:<span class=\"_ _16\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>% % 0,87 0,75 0,87 0,75 El <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ter\u00e9s <span class=\"_ _0\"></span>efectivo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dividir <span class=\"_ _16\"></span>los <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>devengados <span class=\"_ _16\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe medio de los pr\u00e9st<span class=\"_ _0\"></span>amos del ejercicio<span class=\"_ _3c\"> </span>.<span class=\"_ _0\"></span> b)<span class=\"ff2 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff3\">Subvenciones oficial<span class=\"_ _0\"></span>es </span></span>El detalle de las subvencio<span class=\"_ _0\"></span>nes m\u00e1s signific<span class=\"_ _0\"></span>ativas es<span class=\"_ _0\"></span> el siguiente:<span class=\"_ _0\"></span> Fecha de concesi\u00f3n<span class=\"_ _1\"></span><span class=\"sc0\"> </span>Finalidad Importe concedido Subvenciones de capital pendien<span class=\"ls47\">te</span>s de imputar a resultados 30/06/1998<span class=\"_ _1\"></span> Proyecto Nueva<span class=\"_ _1\"></span> F\u00e1brica 8.799 - 26/12/2000<span class=\"_ _1\"></span> Ampliaci\u00f3n planta<span class=\"_ _1\"></span> celulosa 4.243 - 18/06/2002<span class=\"_ _1\"></span> Mejoras del medio<span class=\"_ _1\"></span> ambiente 205<span class=\"ls0\"> </span>- 05/03/2008<span class=\"_ _1\"></span> Mejoras del medio<span class=\"_ _1\"></span> ambiente 90<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>11/10/2011<span class=\"_ _1\"></span> Columna de Str<span class=\"_ _1\"></span>ipping 177<span class=\"ls0\"> </span>- 11/10/2011<span class=\"_ _1\"></span> Depuradora agu<span class=\"_ _1\"></span>as residuales 172<span class=\"ls0\"> </span>74<span class=\"ls0\"> </span>09/01/2015<span class=\"_ _1\"></span> Depuradora agu<span class=\"_ _1\"></span>as residuales 200<span class=\"ls0\"> </span>104<span class=\"ls0\"> </span>18/02/2022<span class=\"_ _1\"></span> SPRI 53<span class=\"ls0\"> </span>44<span class=\"ls0\"> </span>13.939<span class=\"ls0\"> </span>2<span class=\"ls6\">44</span> c)<span class=\"ff2 ls0\"> <span class=\"_ _21\"> </span><span class=\"ff3\">Saldos en moneda <span class=\"_ _0\"></span>extranjera<span class=\"_ _0\"></span><span class=\"ffb\"> </span></span></span>El <span class=\"_ _15\"> </span>importe <span class=\"_ _19\"> </span>en <span class=\"_ _15\"> </span>libros<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _15\"> </span>recursos <span class=\"_ _19\"> </span>ajenos <span class=\"_ _15\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>grupo <span class=\"_ _19\"> </span>est\u00e1 <span class=\"_ _15\"> </span>deno<span class=\"_ _0\"></span>minado <span class=\"_ _1c\"> </span>en <span class=\"_ _19\"> </span>euros <span class=\"_ _15\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>su totalidad.<span class=\"_ _3c\"> </span>Ing<span class=\"_ _0\"></span>resos fin<span class=\"_ _0\"></span>ancieros netos <span class=\"_ _0\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pr\u00e9stamos y cr\u00e9<span class=\"_ _1\"></span>ditos con enti<span class=\"_ _1\"></span>dades de cr\u00e9dito<span class=\"_ _1\"></span> (272) (380) Diferencias negat<span class=\"_ _1\"></span>ivas de cam<span class=\"_ _1\"></span>bio (3.022) (1.016) Hiperinflaci\u00f3n <span class=\"_ _1\"></span>filiales argent<span class=\"_ _1\"></span>inas (507) (228) Otros gastos fin<span class=\"_ _1\"></span>ancieros (118) (210) Gasto<span class=\"ls4a\">s </span>financiero<span class=\"_ _1\"></span>s<span class=\"sc0\"> </span>(3.919) (1.834) Ingre<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>os v<span class=\"_ _1\"></span>alore<span class=\"_ _8\"></span>s renta<span class=\"_ _1\"></span> fija 1.242 144<span class=\"ls0\"> </span>Dife<span class=\"_ _1\"></span>renci<span class=\"_ _1\"></span>as po<span class=\"_ _1\"></span>sit<span class=\"_ _1\"></span>ivas<span class=\"_ _1\"></span> de <span class=\"_ _1\"></span>cambio<span class=\"_ _1\"></span> 3.360 1.547 Ingre<span class=\"_ _1\"></span>sos f<span class=\"_ _1\"></span>inanc<span class=\"_ _1\"></span>ieros<span class=\"_ _1\"></span><span class=\"sc0\"> </span>4.602 1.691 683<span class=\"ls0\"> </span>(143) Lo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ul<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _16\"></span><span class=\"ls4b\">2023</span> <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ien<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>:<span class=\"_ _0\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Sociedad o subgrupo Iberpapel Argent<span class=\"_ _1\"></span>ina, S.A. 377<span class=\"ls0\"> </span>253<span class=\"ls0\"> </span>Forestal Los Gur<span class=\"_ _1\"></span>ises Entrerriano<span class=\"_ _1\"></span>s, S.A. (57) (141) Forestal Santa<span class=\"_ _1\"></span> Mar\u00eda, S.A. 181<span class=\"ls0\"> </span>102<span class=\"ls0\"> </span>Forestal Loma A<span class=\"_ _1\"></span>lta, S.A. (34) 5 Forestal Vonger, S<span class=\"_ _1\"></span>.A. 40<span class=\"ls0\"> </span>9 507<span class=\"ls0\"> </span>228<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "Instrum<span class=\"_ _0\"></span>entos fin<span class=\"_ _0\"></span>ancieros 9.1.<span class=\"ff2 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff3\">Instrumentos financi<span class=\"_ _0\"></span>eros por categor\u00edas<span class=\"_ _0\"></span> </span></span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Activos no corrientes Activos financieros a coste amortizado Activos financieros a coste amortizado Cr\u00e9ditos a tercero<span class=\"_ _1\"></span>s 6.907 1.012 Otros activo<span class=\"_ _1\"></span>s financieros  54<span class=\"ls0\"> </span>235<span class=\"ls0\"> </span>6.961 1.247 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>\u201cC<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>terceros\u201d <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ecoge <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>largo <span class=\"_ _2\"></span>plazo <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>revisi\u00f3n <span class=\"_ _2\"></span>aj<span class=\"_ _0\"></span>ustes por <span class=\"_ _4\"> </span>desvia<span class=\"_ _0\"></span>ciones  e<span class=\"_ _1\"></span>n  el <span class=\"_ _4\"> </span>precio  de <span class=\"_ _4\"> </span>mercado  el\u00e9ctrico <span class=\"_ _4\"> </span>correspon<span class=\"_ _0\"></span>dientes <span class=\"_ _4\"> </span>al  semiperiodo  2014<span class=\"_ _0\"></span>-<span class=\"_ _3c\"> </span>2016<span class=\"ls0\">,). <span class=\"_ _4\"> </span>As\u00ed <span class=\"_ _4\"> </span>mismo, <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>han <span class=\"_ _4\"> </span>incluido  6.0<span class=\"lse\">20</span> <span class=\"_ _3\"> </span>mil<span class=\"_ _0\"></span>es <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>euros <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ajuste <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los </span>precios reales d<span class=\"_ _0\"></span>e mercado<span class=\"_ _0\"></span> en el eje<span class=\"_ _0\"></span>rcicio 2023, p<span class=\"_ _0\"></span>rimer a\u00f1o d<span class=\"_ _0\"></span>el subperiodo <span class=\"_ _0\"></span>2023<span class=\"_ _16\"></span>-2025. (ver no<span class=\"_ _0\"></span>ta 10).<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Activos corrientes Activos financieros a coste amortizado Activos financieros a valor razonable Activos financieros a coste amortizado Activos financieros a valor razonable Clientes y cuenta<span class=\"_ _1\"></span>s a cobrar <span class=\"_ _1\"></span>(Nota 10)  38.882 2.960 45.921 2.960 Efectivo y equ<span class=\"_ _1\"></span>ivalentes al e<span class=\"_ _1\"></span>fectivo (Nota 12) 118.754 - 77.014 - 157.636<span class=\"ls0\"> </span>2.960 122.935 2.960 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pasivos no corrientes Otros pasivos financiero<span class=\"_ _1\"></span>s  a coste amortizado Otros pasivos financiero<span class=\"_ _1\"></span>s  a coste amortizado   Recursos Ajenos<span class=\"_ _1\"></span> (Nota 18) 17.962 23.426 Otros pasivos f<span class=\"_ _1\"></span>inancieros 2.203 2.533 20.165 25.959 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pasivos corrientes Otros pasivos financiero<span class=\"_ _1\"></span>s  a coste amortizado Otros pasivos financiero<span class=\"_ _1\"></span>s  a coste amortizado   Recursos Ajenos<span class=\"_ _1\"></span> (Nota 18) 6.331 14.357 Proveedores y p<span class=\"_ _1\"></span>artidas a pag<span class=\"_ _1\"></span>ar (Nota 17) 33.186 54.281 39.517 68.638<span class=\"ls0\"> </span>En <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>p\u00edgrafe <span class=\"_ _3\"></span>\u201cOtros <span class=\"_ _3\"></span>pasivos <span class=\"_ _3\"> </span>financieros\u201d<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _3\"> </span>recoge <span class=\"_ _3\"> </span>entre <span class=\"_ _3\"> </span>otros <span class=\"_ _3\"> </span>el <span class=\"_ _3\"></span>importe <span class=\"_ _3\"> </span>a <span class=\"_ _3\"></span>largo <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la </span>revisi\u00f3n <span class=\"_ _15\"> </span>ajustes<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>por <span class=\"_ _15\"> </span>des<span class=\"_ _0\"></span>viaciones <span class=\"_ _15\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>el <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>recio <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _15\"> </span>el<span class=\"_ _0\"></span>\u00e9ctrico <span class=\"_ _15\"> </span>cor<span class=\"_ _0\"></span>respondientes <span class=\"_ _15\"> </span>al<span class=\"_ _0\"></span> semiperiodo <span class=\"_ _2\"></span>2017-19 <span class=\"_ _2\"></span>(ver <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>ota <span class=\"_ _16\"></span>10) <span class=\"_ _2\"></span>por <span class=\"_ _16\"></span>import<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>de <span class=\"_ _3\"></span>1.897 <span class=\"_ _16\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>euros <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>diciembre <span class=\"_ _2\"></span>de 2023<span class=\"ls0\"> (2.193 miles<span class=\"_ _0\"></span> de euros al 31 d<span class=\"_ _0\"></span>e diciembre de <span class=\"_ _0\"></span>2022). <span class=\"_ _0\"></span> </span>En <span class=\"_ _10\"> </span>el <span class=\"_ _10\"> </span>ep\u00edgrafe <span class=\"_ _10\"> </span>\u201cP<span class=\"_ _0\"></span>roveedores <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>pa<span class=\"_ _0\"></span>rtidas <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>pagar\u201d <span class=\"_ _10\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>recoge <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>parte<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>corto <span class=\"_ _10\"> </span>plazo correspondiente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>ho <span class=\"_ _0\"></span>ajuste <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rte de <span class=\"_ _16\"></span>2<span class=\"_ _0\"></span>96 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(3<span class=\"_ _0\"></span>18 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> de diciembre de <span class=\"_ _0\"></span>2022<span class=\"ls1c\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>\u201cC<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>terceros\u201d <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ecoge <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>l <span class=\"_ _2\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>largo <span class=\"_ _2\"></span>plazo <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>revisi\u00f3n <span class=\"_ _2\"></span>aj<span class=\"_ _0\"></span>ustes por <span class=\"_ _4\"> </span>desvia<span class=\"_ _0\"></span>ciones  e<span class=\"_ _1\"></span>n  el <span class=\"_ _4\"> </span>precio  de <span class=\"_ _4\"> </span>mercado  el\u00e9ctrico <span class=\"_ _4\"> </span>correspon<span class=\"_ _0\"></span>dientes <span class=\"_ _4\"> </span>al  semiperiodo  2014<span class=\"_ _0\"></span>-<span class=\"_ _3c\"> </span>2016<span class=\"ls0\">,). <span class=\"_ _4\"> </span>As\u00ed <span class=\"_ _4\"> </span>mismo, <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>han <span class=\"_ _4\"> </span>incluido  6.0<span class=\"lse\">20</span> <span class=\"_ _3\"> </span>mil<span class=\"_ _0\"></span>es <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>euros <span class=\"_ _4\"> </span>por <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>ajuste <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los </span>precios reales d<span class=\"_ _0\"></span>e mercado<span class=\"_ _0\"></span> en el eje<span class=\"_ _0\"></span>rcicio 2023, p<span class=\"_ _0\"></span>rimer a\u00f1o d<span class=\"_ _0\"></span>el subperiodo <span class=\"_ _0\"></span>2023<span class=\"_ _16\"></span>-2025. (ver no<span class=\"_ _0\"></span>ta 10).<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Activos corrientes Activos financieros a coste amortizado Activos financieros a valor razonable Activos financieros a coste amortizado Activos financieros a valor razonable Clientes y cuenta<span class=\"_ _1\"></span>s a cobrar <span class=\"_ _1\"></span>(Nota 10)  38.882 2.960 45.921 2.960 Efectivo y equ<span class=\"_ _1\"></span>ivalentes al e<span class=\"_ _1\"></span>fectivo (Nota 12) 118.754 - 77.014 - 157.636<span class=\"ls0\"> </span>2.960 122.935 2.960 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pasivos no corrientes Otros pasivos financiero<span class=\"_ _1\"></span>s  a coste amortizado Otros pasivos financiero<span class=\"_ _1\"></span>s  a coste amortizado   Recursos Ajenos<span class=\"_ _1\"></span> (Nota 18) 17.962 23.426 Otros pasivos f<span class=\"_ _1\"></span>inancieros 2.203 2.533 20.165 25.959 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pasivos corrientes Otros pasivos financiero<span class=\"_ _1\"></span>s  a coste amortizado Otros pasivos financiero<span class=\"_ _1\"></span>s  a coste amortizado   Recursos Ajenos<span class=\"_ _1\"></span> (Nota 18) 6.331 14.357 Proveedores y p<span class=\"_ _1\"></span>artidas a pag<span class=\"_ _1\"></span>ar (Nota 17) 33.186 54.281 39.517 68.638<span class=\"ls0\"> </span>En <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>p\u00edgrafe <span class=\"_ _3\"></span>\u201cOtros <span class=\"_ _3\"></span>pasivos <span class=\"_ _3\"> </span>financieros\u201d<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _3\"> </span>recoge <span class=\"_ _3\"> </span>entre <span class=\"_ _3\"> </span>otros <span class=\"_ _3\"> </span>el <span class=\"_ _3\"></span>importe <span class=\"_ _3\"> </span>a <span class=\"_ _3\"></span>largo <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la </span>revisi\u00f3n <span class=\"_ _15\"> </span>ajustes<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>por <span class=\"_ _15\"> </span>des<span class=\"_ _0\"></span>viaciones <span class=\"_ _15\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>el <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>recio <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _15\"> </span>el<span class=\"_ _0\"></span>\u00e9ctrico <span class=\"_ _15\"> </span>cor<span class=\"_ _0\"></span>respondientes <span class=\"_ _15\"> </span>al<span class=\"_ _0\"></span> semiperiodo <span class=\"_ _2\"></span>2017-19 <span class=\"_ _2\"></span>(ver <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>ota <span class=\"_ _16\"></span>10) <span class=\"_ _2\"></span>por <span class=\"_ _16\"></span>import<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>de <span class=\"_ _3\"></span>1.897 <span class=\"_ _16\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>euros <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>diciembre <span class=\"_ _2\"></span>de 2023<span class=\"ls0\"> (2.193 miles<span class=\"_ _0\"></span> de euros al 31 d<span class=\"_ _0\"></span>e diciembre de <span class=\"_ _0\"></span>2022). <span class=\"_ _0\"></span> </span>En <span class=\"_ _10\"> </span>el <span class=\"_ _10\"> </span>ep\u00edgrafe <span class=\"_ _10\"> </span>\u201cP<span class=\"_ _0\"></span>roveedores <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>pa<span class=\"_ _0\"></span>rtidas <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>pagar\u201d <span class=\"_ _10\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>recoge <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>parte<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>corto <span class=\"_ _10\"> </span>plazo correspondiente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>ho <span class=\"_ _0\"></span>ajuste <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rte de <span class=\"_ _16\"></span>2<span class=\"_ _0\"></span>96 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(3<span class=\"_ _0\"></span>18 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> de diciembre de <span class=\"_ _0\"></span>2022<span class=\"ls1c\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "2023 2022 Activos corrientes Activos financieros a coste amortizado Activos financieros a valor razonable Activos financieros a coste amortizado Activos financieros a valor razonable Clientes y cuentas a cobrar (Nota 10)  38.882 2.960 45.921 2.960 Efectivo y equivalentes al efectivo (Nota 12) 118.754 - 77.014 - 157.636 2.960 122.935 2.960 Clientes y cuentas a cobrar 2023 2022 Clientes  31.206 41.738 Menos: Provisi\u00f3n por p\u00e9rdidas por deterioro de cuentas a cobrar (969) (876) Clientes \u2013 Neto  30.237 40.862 Otras cuentas a cobrar 11.605 8.019 Total deudas comerciales 41.842 48.881 En el ep\u00edgrafe \u201cOtras cuentas a cobrar\u201d se recoge el saldo a favor con la Hacienda P\u00fablica de 2.597  miles  de  euros (2.022:  2.959  miles  de  euros)  y  periodificaciones  por  importe  de  1.686 miles de euros (2022: 1.885 miles de euros). As\u00ed como, una imposici\u00f3n a plazo con una duraci\u00f3n superior a tres meses por importe de 2.960 miles de euros.  Se incluye tambi\u00e9n la participaci\u00f3n minoritaria del 3,57% que la sociedad Los Eucaliptus, S. A. tiene en el FF Eucalytus del Sur, por un importe de 1.793 miles de euros, el cual se corresponde con el desembolso efectuado por la sociedad que se ajusta a su fair value a cierre.  Adicionalmente,  se  incluye  la  parte  a  corto  plazo  del  impacto  del  valor  de  los  ajustes  por desviaciones  en  el  precio  de  mercado  el\u00e9ctrico  (ver  nota  2.22  b)  correspondientes  al semiperiodo 2014-2016 por un importe de 126 miles de euros (135 miles de euros 2022).  La parte a largo plazo correspondiente a dicho ajuste est\u00e1 reconocida en el ep\u00edgrafe cuentas financiera a cobrar del balance consolidado por un importe a 31 de diciembre de 2023 de 886 miles de euros (1.012 miles de euros en 2022).   Las  cuentas  comerciales  a  cobrar  son  importes  de  clientes  por  bienes  vendidos  o  servicios prestados en el curso ordinario del negocio. Generalmente se liquidan a 30-60 d\u00edas y por tanto se clasifican todas como  corrientes. Estos  saldos  se  reconocen  inicialmente  al  importe  de  la contraprestaci\u00f3n  que  es  incondicional  a  menos  que  contengan  componentes  financieros significativos,  cuando  se  reconocen  a  su  valor  razonable.  El  grupo  mantiene  las  cuentas comerciales a cobrar con el objetivo de cobrar los flujos de efectivo contractuales y por tanto se valoran con posterioridad a coste amortizado usando el m\u00e9todo del inter\u00e9s efectivo.  Miles de euros 2023 2022 Activos (Pasivo) corrientes por contratos relacionados con contratos de energ\u00eda 2.104 (3.069) Total activos por contratos 2.104 (3.069)  Los activos corrientes por contratos relacionados  con contratos de energ\u00eda se corresponden con:  \u2713  Los  ingresos  (abonos)  correspondientes  a  la  retribuci\u00f3n  percibida  del  mercado  que todav\u00eda  no  han  sido  facturados.  Dichos  ingresos,  son  el  resultado  de  multiplicar  la energ\u00eda entregada a mercado por el precio intradiario de la misma. La producci\u00f3n se obtiene de los contadores que dispone la sociedad del Grupo Papelera Guipuzcoana de Zicu\u00f1aga, S.A.U. y el precio de mercado es publicado diariamente por OMIE, de forma que ambos par\u00e1metros son conocidos.  \u2713  El  importe  pendiente  de  facturar  (abonar)  por  parte  de  la  CNMC  proveniente  de  la retribuci\u00f3n  regulada,  que  est\u00e1  compuesta  por  la  retribuci\u00f3n  a  la  inversi\u00f3n  y  la retribuci\u00f3n  a  la  operaci\u00f3n.  Ambos  par\u00e1metros  son  conocidos  debido  a  que  son publicados por \u00d3rdenes Ministeriales. El primero de ellos es fijo y el segundo variable, ya que depende de la energ\u00eda entregada al mercado.  El movimiento de la provisi\u00f3n  por p\u00e9rdidas por deterioro de valor  de las cuentas a cobrar  a clientes es el siguiente:  2023 2022 Saldo inicial (876) (876) Provisi\u00f3n por deterioro de valor de cuentas a cobrar (93) Saldo final (969) (876) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-370": {
   "value": "2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Activos corrientes Activos financieros a coste amortizado Activos financieros a valor razonable Activos financieros a coste amortizado Activos financieros a valor razonable Clientes y cuenta<span class=\"_ _1\"></span>s a cobrar <span class=\"_ _1\"></span>(Nota 10)  38.882 2.960 45.921 2.960 Efectivo y equ<span class=\"_ _1\"></span>ivalentes al e<span class=\"_ _1\"></span>fectivo (Nota 12) 118.754 - 77.014 - 157.636<span class=\"ls0\"> </span>2.960 122.935 2.960 <div class=\"c w4 h2 gs22a\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc1 ls0 ws0\"> </div><div class=\"t m0 x43 h41 y1e2 ff1 fs5 fc4 sc0 ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ff3 sc3\">Ef<span class=\"_ _0\"></span>ectivo y eq<span class=\"_ _0\"></span>uivalentes al<span class=\"_ _0\"></span> efectivo<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x8 h2e y68a ff3 fs7 fc1 sc0 ls0 ws0\"> </div></div><div class=\"c w9e h4d gs22b\"><div class=\"t m0 x2a hb y133 ff3 fs3 fc1 sc1 ls6 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c wa2 h4d gs22c\"><div class=\"t m0 x2a hb y133 ff3 fs3 fc1 sc1 ls6 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c wa5 h54 gs22d\"><div class=\"t m0 x16 hb y7f ff3 fs3 fc1 sc0 ls0 ws0\">Tesorer\u00eda  </div></div><div class=\"c w9e h54 gs22e\"><div class=\"t m0 x28 hb y55d ff3 fs3 fc1 sc0 ls0 ws0\">118.754 </div></div><div class=\"c wa2 h54 gs22f\"><div class=\"t m0 x24 hb y55d ff3 fs3 fc1 sc0 ls0 ws0\">77.014 </div></div><div class=\"c w9e h56 gs230\"><div class=\"t m0 x28 hb y456 ff3 fs3 fc1 sc1 ls0 ws0\">118.754 </div></div><div class=\"c wa2 h56 gs231\"><div class=\"t m0 x24 hb y456 ff3 fs3 fc1 sc1 ls0 ws0\">77.014 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Activos corrientes Activos financieros a coste amortizado Activos financieros a valor razonable Activos financieros a coste amortizado Activos financieros a valor razonable Clientes y cuenta<span class=\"_ _1\"></span>s a cobrar <span class=\"_ _1\"></span>(Nota 10)  38.882 2.960 45.921 2.960 Efectivo y equ<span class=\"_ _1\"></span>ivalentes al e<span class=\"_ _1\"></span>fectivo (Nota 12) 118.754 - 77.014 - 157.636<span class=\"ls0\"> </span>2.960 122.935 2.960 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Activos corrientes Activos financieros a coste amortizado Activos financieros a valor razonable Activos financieros a coste amortizado Activos financieros a valor razonable Clientes y cuenta<span class=\"_ _1\"></span>s a cobrar <span class=\"_ _1\"></span>(Nota 10)  38.882 2.960 45.921 2.960 Efectivo y equ<span class=\"_ _1\"></span>ivalentes al e<span class=\"_ _1\"></span>fectivo (Nota 12) 118.754 - 77.014 - 157.636<span class=\"ls0\"> </span>2.960 122.935 2.960 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "2023 2022 Pasivos no corrientes Otros pasivos financieros  a coste amortizado Otros pasivos financieros  a coste amortizado   Recursos Ajenos (Nota 18) 17.962 23.426 Otros pasivos financieros 2.203 2.533 20.165 25.959 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-371": {
   "value": "2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pasivos no corrientes Otros pasivos financiero<span class=\"_ _1\"></span>s  a coste amortizado Otros pasivos financiero<span class=\"_ _1\"></span>s  a coste amortizado   Recursos Ajenos<span class=\"_ _1\"></span> (Nota 18) 17.962 23.426 Otros pasivos f<span class=\"_ _1\"></span>inancieros 2.203 2.533 20.165 25.959 En <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>p\u00edgrafe <span class=\"_ _3\"></span>\u201cOtros <span class=\"_ _3\"></span>pasivos <span class=\"_ _3\"> </span>financieros\u201d<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _3\"> </span>recoge <span class=\"_ _3\"> </span>entre <span class=\"_ _3\"> </span>otros <span class=\"_ _3\"> </span>el <span class=\"_ _3\"></span>importe <span class=\"_ _3\"> </span>a <span class=\"_ _3\"></span>largo <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la </span>revisi\u00f3n <span class=\"_ _15\"> </span>ajustes<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>por <span class=\"_ _15\"> </span>des<span class=\"_ _0\"></span>viaciones <span class=\"_ _15\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>el <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>recio <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _15\"> </span>el<span class=\"_ _0\"></span>\u00e9ctrico <span class=\"_ _15\"> </span>cor<span class=\"_ _0\"></span>respondientes <span class=\"_ _15\"> </span>al<span class=\"_ _0\"></span> semiperiodo <span class=\"_ _2\"></span>2017-19 <span class=\"_ _2\"></span>(ver <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>ota <span class=\"_ _16\"></span>10) <span class=\"_ _2\"></span>por <span class=\"_ _16\"></span>import<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>de <span class=\"_ _3\"></span>1.897 <span class=\"_ _16\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>euros <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>diciembre <span class=\"_ _2\"></span>de 2023<span class=\"ls0\"> (2.193 miles<span class=\"_ _0\"></span> de euros al 31 d<span class=\"_ _0\"></span>e diciembre de <span class=\"_ _0\"></span>2022). <span class=\"_ _0\"></span> </span>En <span class=\"_ _10\"> </span>el <span class=\"_ _10\"> </span>ep\u00edgrafe <span class=\"_ _10\"> </span>\u201cP<span class=\"_ _0\"></span>roveedores <span class=\"_ _10\"> </span>y <span class=\"_ _10\"> </span>pa<span class=\"_ _0\"></span>rtidas <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>pagar\u201d <span class=\"_ _10\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>recoge <span class=\"_ _10\"> </span>la <span class=\"_ _10\"> </span>parte<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>corto <span class=\"_ _10\"> </span>plazo correspondiente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>ho <span class=\"_ _0\"></span>ajuste <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rte de <span class=\"_ _16\"></span>2<span class=\"_ _0\"></span>96 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(3<span class=\"_ _0\"></span>18 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> de diciembre de <span class=\"_ _0\"></span>2022<span class=\"ls1c\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-372": {
   "value": "2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pasivos corrientes Otros pasivos financiero<span class=\"_ _1\"></span>s  a coste amortizado Otros pasivos financiero<span class=\"_ _1\"></span>s  a coste amortizado   Recursos Ajenos<span class=\"_ _1\"></span> (Nota 18) 6.331 14.357 Proveedores y p<span class=\"_ _1\"></span>artidas a pag<span class=\"_ _1\"></span>ar (Nota 17) 33.186 54.281 39.517 68.63<div class=\"c w4 h2 gs35f\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y183 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x43 h41 y1e3 ff1 fs5 fc4 sc0 ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ff3 sc3\">P<span class=\"_ _0\"></span>roveedores<span class=\"_ _0\"></span> y otras cuenta<span class=\"_ _0\"></span>s a pagar<span class=\"_ _0\"></span> </span></div><div class=\"t m0 x8 h5 y73a ff5 fs1 fc1 sc0 ls0 ws0\"> </div></div><div class=\"c w82 h46 gs360\"><div class=\"t m0 x2a hb y58f ff3 fs3 fc1 sc1 ls6 ws0\">2023<span class=\"sc0 ls0\"> </span></div></div><div class=\"c w84 h46 gs361\"><div class=\"t m0 x2a hb y58f ff3 fs3 fc1 sc1 ls6 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w6c h47 gs362\"><div class=\"t m0 x16 hb y5e9 ff3 fs3 fc1 sc0 ls0 ws0\">Proveedores<span class=\"_ _1\"></span> </div></div><div class=\"c w82 h47 gs363\"><div class=\"t m0 x24 hb y58f ff3 fs3 fc1 sc0 ls0 ws0\">26.295 </div></div><div class=\"c w84 h47 gs364\"><div class=\"t m0 x24 hb y58f ff3 fs3 fc1 sc0 ls0 ws0\">46.500 </div></div><div class=\"c w6c h46 gs365\"><div class=\"t m0 x16 hb y5e9 ff3 fs3 fc1 sc0 ls0 ws0\">Otras cuentas<span class=\"_ _1\"></span> a pagar </div></div><div class=\"c w82 h46 gs366\"><div class=\"t m0 x11 hb y697 ff3 fs3 fc1 sc0 ls0 ws0\">4.281 </div></div><div class=\"c w84 h46 gs367\"><div class=\"t m0 x11 hb y697 ff3 fs3 fc1 sc0 ls0 ws0\">6.063 </div></div><div class=\"c w6c h46 gs368\"><div class=\"t m0 x16 hb y5e9 ff3 fs3 fc1 sc0 ls0 ws0\">Hacienda P\u00fabli<span class=\"_ _1\"></span>ca y Organismo<span class=\"_ _1\"></span>s Seguridad Soci<span class=\"_ _1\"></span>al </div></div><div class=\"c w82 h46 gs369\"><div class=\"t m0 x11 hb y697 ff3 fs3 fc1 sc0 ls0 ws0\">2.610 </div></div><div class=\"c w84 h46 gs36a\"><div class=\"t m0 x11 hb y697 ff3 fs3 fc1 sc0 ls0 ws0\">1.718 </div></div><div class=\"c w82 h69 gs36b\"><div class=\"t m0 x24 hb y5df ff3 fs3 fc1 sc1 ls0 ws0\">33.186 </div></div><div class=\"c w84 h69 gs36c\"><div class=\"t m0 x24 hb y5df ff3 fs3 fc1 sc1 ls6 ws0\">54.281<span class=\"ls0\"> </span></div></div><div class=\"c w6c h5d gs36d\"><div class=\"t m0 x16 hb y5df ff3 fs3 fc1 sc0 ls0 ws0\">Pasivos por impue<span class=\"_ _1\"></span>stos corr<span class=\"_ _1\"></span>ientes </div></div><div class=\"c w82 h5d gs36e\"><div class=\"t m0 x11 hb y14f ff3 fs3 fc1 sc0 ls0 ws0\">4.186 </div></div><div class=\"c w84 h5d gs36f\"><div class=\"t m0 x29 hb y5df ff3 fs3 fc1 sc0 ls6 ws0\">320<span class=\"ls0\"> </span></div></div><div class=\"c w6c h69 gs370\"><div class=\"t m0 x16 hb y5df ff3 fs3 fc1 sc1 ls0 ws0\">Total </div></div><div class=\"c w82 h69 gs371\"><div class=\"t m0 x24 hb y5df ff3 fs3 fc1 sc1 ls6 ws0\">37.37<span class=\"ls0\">2 </span></div></div><div class=\"c w84 h69 gs372\"><div class=\"t m0 x24 hb y5df ff3 fs3 fc1 sc1 ls0 ws0\">54.601 </div></div><div class=\"c w4 h2 gs35f\"><div class=\"t m0 x8 hc y743 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y744 ff3 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _0\"></span>cumplimiento <span class=\"_ _0\"></span>de lo <span class=\"_ _0\"></span>dispuesto <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>Ley 15/2010<span class=\"_ _0\"></span>, Disp<span class=\"_ _0\"></span>osici\u00f3n <span class=\"_ _0\"></span>Adicional <span class=\"_ _0\"></span>3\u00aa, mo<span class=\"_ _0\"></span>dificado p<span class=\"_ _0\"></span>or la </div><div class=\"t m0 x8 hc y745 ff3 fs5 fc1 sc0 ls0 ws0\">Ley <span class=\"_ _1b\"> </span>18/<span class=\"ls7\">202<span class=\"_ _0\"></span></span>2, <span class=\"_ _1b\"> </span>a <span class=\"_ _10\"> </span>continuaci\u00f3n, <span class=\"_ _1b\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>detalla <span class=\"_ _1b\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _1b\"> </span>info<span class=\"_ _0\"></span>rmaci\u00f3n <span class=\"_ _1b\"> </span>sobre <span class=\"_ _10\"> </span>aplazamientos <span class=\"_ _1b\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>pago </div><div class=\"t m0 x8 hc y746 ff3 fs5 fc1 sc0 ls0 ws0\">efectuados a proveedo<span class=\"_ _0\"></span>res, para los ejercicio<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>2023 <span class=\"ls12\">y <span class=\"ls7\">2022</span></span>: </div><div class=\"t m0 x8 hc y747 ff3 fs5 fc1 sc0 ls0 ws0\"> </div></div><div class=\"c w82 h16 gs373\"><div class=\"t m0 x28 hb y7f ff3 fs3 fc1 sc1 ls6 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c wa2 h16 gs374\"><div class=\"t m0 x28 hb y7f ff3 fs3 fc1 sc1 ls6 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c wbf h54 gs375\"><div class=\"t m0 x90 hb y47f ff3 fs3 fc1 sc1 ls0 ws0\">D\u00edas </div></div><div class=\"c wb8 h54 gs376\"><div class=\"t m0 xc7 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">Periodo medio de<span class=\"_ _1\"></span> pago a provee<span class=\"_ _1\"></span>dores </div></div><div class=\"c w82 h54 gs377\"><div class=\"t m0 x1d hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">21,95 </div></div><div class=\"c wa2 h54 gs378\"><div class=\"t m0 x1d hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">20,<span class=\"ls6\">80</span> </div></div><div class=\"c wb8 h54 gs379\"><div class=\"t m0 xc7 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">Ratio de operac<span class=\"_ _1\"></span>iones pagada<span class=\"_ _1\"></span>s </div></div><div class=\"c w82 h54 gs37a\"><div class=\"t m0 x1d hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">22,74 </div></div><div class=\"c wa2 h54 gs37b\"><div class=\"t m0 x1d hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">21<span class=\"ls44\">,2</span>2 </div></div><div class=\"c wb8 h42 gs37c\"><div class=\"t m0 xc7 hb y74b ff3 fs3 fc1 sc0 ls0 ws0\">Ratio de operac<span class=\"_ _1\"></span>iones pendientes<span class=\"_ _1\"></span> de pago </div></div><div class=\"c w82 h42 gs37d\"><div class=\"t m0 x1d hb y74b ff3 fs3 fc1 sc0 ls0 ws0\">12,30 </div></div><div class=\"c wa2 h42 gs37e\"><div class=\"t m0 x1d hb y74b ff3 fs3 fc1 sc0 ls6 ws0\">16,77<span class=\"ls0\"> </span></div></div><div class=\"c wbf h54 gs37f\"><div class=\"t m0 x9c hb y7f ff3 fs3 fc1 sc1 ls0 ws0\">Importe </div></div><div class=\"c wb8 h54 gs380\"><div class=\"t m0 xc7 hb y7f ff3 fs3 fc1 sc1 ls0 ws0\">Total pagos del ejercic<span class=\"_ _1\"></span>io </div></div><div class=\"c w82 h54 gs381\"><div class=\"t m0 x25 hb y7f ff3 fs3 fc1 sc1 ls0 ws0\">198.398 </div></div><div class=\"c wa2 h54 gs382\"><div class=\"t m0 x25 hb y7f ff3 fs3 fc1 sc1 ls0 ws0\">321.415 </div></div><div class=\"c wb8 h54 gs383\"><div class=\"t m0 xc7 hb y7f ff3 fs3 fc1 sc1 ls0 ws0\">Total pagos pendiente<span class=\"_ _1\"></span>s </div></div><div class=\"c w82 h54 gs384\"><div class=\"t m0 x2f hb y7f ff3 fs3 fc1 sc1 ls0 ws0\">16.332 </div></div><div class=\"c wa2 h54 gs385\"><div class=\"t m0 x2f hb y7f ff3 fs3 fc1 sc1 ls0 ws0\">32.909 </div></div><div class=\"c w4 h2 gs35f\"><div class=\"t m0 x8 h1b y750 ff3 fs1 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4fb ff3 fs5 fc1 sc0 ls0 ws0\">Durante <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ejercicio <span class=\"_ _16\"></span>202<span class=\"_ _0\"></span>3, <span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>volumen <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>netario <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>facturas <span class=\"_ _0\"></span>pagadas <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>un <span class=\"_ _0\"></span>periodo <span class=\"_ _16\"></span>inferior <span class=\"_ _16\"></span>al </div><div class=\"t m0 x8 hc y596 ff3 fs5 fc1 sc0 ls0 ws0\">m\u00e1ximo est<span class=\"_ _0\"></span>ablecido <span class=\"_ _0\"></span>en la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>normativa de <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>rosidad e<span class=\"_ _0\"></span>s de <span class=\"_ _16\"></span>195.415 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(94,<span class=\"_ _0\"></span><span class=\"ls7\">58</span>% <span class=\"_ _0\"></span>sobre </div><div class=\"t m0 x8 hc y751 ff3 fs5 fc1 sc0 ls0 ws0\">el <span class=\"_ _3\"></span>total <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>pagos<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>realizados <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>proveedor<span class=\"_ _0\"></span>es), <span class=\"_ _3\"> </span>representando  8<span class=\"ls26\">.7<span class=\"ls7\">41</span></span> <span class=\"_ _3\"> </span>factu<span class=\"_ _0\"></span>ras <span class=\"_ _3\"> </span>(<span class=\"lse\">90</span>,<span class=\"lse\">08</span>% <span class=\"_ _3\"></span>sobre <span class=\"_ _3\"> </span>el </div><div class=\"t m0 x8 hc y752 ff3 fs5 fc1 sc0 ls0 ws0\">n\u00famero total de factu<span class=\"_ _0\"></span>ras). </div><div class=\"t m0 x8 hc y753 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y754 ff3 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _1c\"> </span>2022, <span class=\"_ _1c\"> </span>el <span class=\"_ _1c\"> </span>v<span class=\"_ _0\"></span>olumen <span class=\"_ _1c\"> </span>m<span class=\"_ _0\"></span>onetario <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>fact<span class=\"_ _0\"></span>uras <span class=\"_ _1c\"> </span>pagadas <span class=\"_ _22\"> </span>en <span class=\"_ _1c\"> </span>un <span class=\"_ _1c\"> </span>periodo <span class=\"_ _22\"> </span>inferior <span class=\"_ _22\"> </span>al <span class=\"_ _1c\"> </span>m\u00e1ximo </div><div class=\"t m0 x8 hc y755 ff3 fs5 fc1 sc0 ls0 ws0\">establecido <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>normativ<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>morosidad <span class=\"_ _16\"></span>es d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>299.84<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(93,2<span class=\"_ _0\"></span>9% <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>otal </div><div class=\"t m0 x8 hc y756 ff3 fs5 fc1 sc0 ls0 ws0\">de <span class=\"_ _3\"></span>pagos <span class=\"_ _3\"></span>realizados <span class=\"_ _3\"> </span>a <span class=\"_ _3\"></span>proveedores), <span class=\"_ _3\"> </span>repres<span class=\"_ _0\"></span>entando <span class=\"_ _3\"> </span>7.730 <span class=\"_ _3\"> </span>facturas <span class=\"_ _3\"> </span>(84,7<span class=\"_ _0\"></span>0% <span class=\"_ _3\"> </span>sobre <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>n\u00famero </div><div class=\"t m0 x8 hc y757 ff3 fs5 fc1 sc0 ls0 ws0\">total de facturas).<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y758 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 h5 y759 ff2 fs1 fc1 sc0 ls0 ws0\"> <span class=\"_ _7\"> </span><span class=\"ff3\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Calidad crediticia de<span class=\"_ _0\"></span> los activos financie<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> </span></span>La <span class=\"_ _16\"></span>calidad <span class=\"_ _16\"></span>crediticia <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>activos <span class=\"_ _16\"></span>financie<span class=\"_ _0\"></span>ros <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>todav\u00eda <span class=\"_ _16\"></span>no <span class=\"_ _16\"></span>han <span class=\"_ _16\"></span>vencid<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>tampoco <span class=\"_ _16\"></span>han sufrido <span class=\"_ _19\"> </span>p\u00e9rdidas <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _19\"> </span>se <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>uede <span class=\"_ _19\"> </span>evaluar <span class=\"_ _19\"> </span>en <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>unci\u00f3n <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>clasifi<span class=\"_ _0\"></span>caci\u00f3n <span class=\"_ _19\"> </span>crediticia (\u201crating\u201d) <span class=\"_ _22\"> </span>otor<span class=\"ff3\">gad<span class=\"_ _0\"></span>a <span class=\"_ _22\"> </span>por <span class=\"_ _22\"> </span>organismos <span class=\"_ _12\"> </span>externos<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>o <span class=\"_ _12\"> </span>bien, <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>el <span class=\"_ _22\"> </span>caso <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _22\"> </span>clien<span class=\"_ _0\"></span>tes <span class=\"_ _1c\"> </span>sin<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>r<span class=\"_ _0\"></span>ating, </span>distinguiendo <span class=\"_ _0\"></span>aquellos co<span class=\"_ _0\"></span>rrespondientes <span class=\"_ _0\"></span>a Segurida<span class=\"_ _0\"></span>d Social <span class=\"_ _0\"></span>y Organismo<span class=\"_ _0\"></span>s Oficiales<span class=\"_ _0\"></span> que, <span class=\"_ _0\"></span>por su<span class=\"_ _0\"></span> naturaleza, no est\u00e1n s<span class=\"_ _0\"></span>ujetos a deterioro<span class=\"_ _0\"></span>, salvo <span class=\"_ _0\"></span>en circunstancias <span class=\"_ _0\"></span>espec\u00edficas.<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _1e\"> </span></span>El<span class=\"ls0\"> <span class=\"_ _2\"></span>Grupo, <span class=\"_ _3\"></span>asegura <span class=\"_ _2\"></span>pr\u00e1ctic<span class=\"_ _0\"></span>amente <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>to<span class=\"_ _0\"></span>talidad <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>sus <span class=\"_ _2\"></span>vent<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>apel, <span class=\"_ _3\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>trav\u00e9s <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>sus <span class=\"_ _2\"></span>fili<span class=\"_ _0\"></span>ales, </span>mediante seguros d<span class=\"_ _0\"></span>e cr\u00e9dito<span class=\"_ _0\"></span> con las entidades que s<span class=\"_ _0\"></span>e detallan a continuaci\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>. Cuentas a cobrar 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Clientes asegurados en:<span class=\"_ _1\"></span> Euler Hermes (All<span class=\"_ _1\"></span>ianz) (A) 2.243 5.423 Soluni\u00f3n (B)<span class=\"_ _1\"></span> 2.920 4.156 Cr\u00e9dito y Cau<span class=\"_ _1\"></span>ci\u00f3n (C)  6.832 9.517 Cesce (D) 12.598 12.886 Coface (E) 5.411 8.846 30.004 40.828 2023<span class=\"ls0\"> </span>Rating<span class=\"ff5 fs5 sc0\"> </span>Caja en bancos y dep\u00f3<span class=\"_ _1\"></span>sitos bancarios S&amp;P Fitch Moody Saldo Banco A Baa2 27.626 Banco B A- 27.576 Banco C  BBB<span class=\"ls0\">- </span>25.861 Banco D  BBB+<span class=\"ls0\"> </span>A- 11.635 Banco E BB+<span class=\"ls0\"> </span>10.971 Banco F AA<span class=\"ls0\">- </span>10.135 Otros 7.910<span class=\"ff5 fs5\"> </span>Los <span class=\"_ _0\"></span>saldos <span class=\"_ _16\"></span>del <span class=\"_ _0\"></span>cuadro <span class=\"_ _16\"></span>anterior <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>corresponden <span class=\"_ _16\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ectivo <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>eq<span class=\"_ _0\"></span>uivalentes <span class=\"_ _16\"></span>al <span class=\"_ _0\"></span>efectivo, <span class=\"_ _16\"></span>m\u00e1s la imposici\u00f3n a un plazo s<span class=\"_ _0\"></span>uperior a tres m<span class=\"_ _0\"></span>eses por 2.960 miles d<span class=\"_ _0\"></span>e euros.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-373": {
   "value": "<div class=\"c w50 h54 gs1e8\"><div class=\"t m0 x2a hb y55d ff3 fs3 fc1 sc1 ls6 ws0\">2023<span class=\"sc0 ls0\"> </span></div></div><div class=\"c w99 h54 gs1e9\"><div class=\"t m0 x2a hb y55d ff3 fs3 fc1 sc1 ls6 ws0\">2022<span class=\"sc0 ls0\"> </span></div></div><div class=\"c w5e h54 gs1ea\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Clientes  </div></div><div class=\"c w50 h54 gs1eb\"><div class=\"t m0 xa8 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">31.206 </div></div><div class=\"c w99 h54 gs1ec\"><div class=\"t m0 xa8 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">41.738 </div></div><div class=\"c w5e h54 gs1ed\"><div class=\"t m0 x16 hb y55d ff3 fs3 fc1 sc0 ls0 ws0\">Menos: Provisi\u00f3n <span class=\"_ _1\"></span>por p\u00e9rdidas p<span class=\"_ _1\"></span>or deterioro de <span class=\"_ _1\"></span>cuentas a cobr<span class=\"_ _1\"></span>ar </div></div><div class=\"c w50 h54 gs1ee\"><div class=\"t m0 x1b hb y55d ff3 fs3 fc1 sc0 ls0 ws0\">(969) </div></div><div class=\"c w99 h54 gs1ef\"><div class=\"t m0 x1b hb y55d ff3 fs3 fc1 sc0 ls0 ws0\">(876) </div></div><div class=\"c w5e h4d gs1f0\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">Clientes <span class=\"ff8\">\u2013</span> Neto  </div></div><div class=\"c w50 h4d gs1f1\"><div class=\"t m0 xa8 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">30.237 </div></div><div class=\"c w99 h4d gs1f2\"><div class=\"t m0 xa8 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">40.862 </div></div><div class=\"c w5e h55 gs1f3\"><div class=\"t m0 x16 hb y620 ff3 fs3 fc1 sc0 ls0 ws0\">Otras cuentas<span class=\"_ _1\"></span> a cobrar </div></div><div class=\"c w50 h55 gs1f4\"><div class=\"t m0 xa8 hb y620 ff3 fs3 fc1 sc0 ls6 ws0\">11.605<span class=\"ls0\"> </span></div></div><div class=\"c w99 h55 gs1f5\"><div class=\"t m0 x35 hb y620 ff3 fs3 fc1 sc0 ls0 ws0\">8.019 </div></div><div class=\"c w5e h56 gs1f6\"><div class=\"t m0 x16 hb y456 ff3 fs3 fc1 sc1 ls0 ws0\">Total deudas comerc<span class=\"_ _1\"></span>iales </div></div><div class=\"c w50 h56 gs1f7\"><div class=\"t m0 xa8 hb y456 ff3 fs3 fc1 sc1 ls6 ws0\">41.842<span class=\"ls0\"> </span></div></div><div class=\"c w99 h56 gs1f8\"><div class=\"t m0 xa8 hb y456 ff3 fs3 fc1 sc1 ls0 ws0\">48.881 </div></div>Adicionalmente,  se  incluye <span class=\"_ _4\"> </span>la  parte  a <span class=\"_ _4\"> </span>corto  plazo  del  impacto  del <span class=\"_ _4\"> </span>valor  de <span class=\"_ _4\"> </span>los  ajustes <span class=\"_ _4\"> </span>por<span class=\"_ _0\"></span> desviaciones <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>el <span class=\"_ _12\"> </span>pr<span class=\"_ _0\"></span>ecio <span class=\"_ _1a\"> </span>de <span class=\"_ _12\"> </span>mer<span class=\"_ _0\"></span>cado <span class=\"_ _12\"> </span>el<span class=\"_ _0\"></span>\u00e9ctrico <span class=\"_ _1a\"> </span>(ver <span class=\"_ _12\"> </span>n<span class=\"_ _0\"></span>ota <span class=\"_ _1a\"> </span>2.22 <span class=\"_ _1a\"> </span>b) <span class=\"_ _12\"> </span>cor<span class=\"_ _0\"></span>respondientes <span class=\"_ _1a\"> </span>al semiperiodo 2014-2<span class=\"_ _0\"></span>016 por un importe d<span class=\"_ _0\"></span>e <span class=\"ls7\">126<span class=\"_ _0\"></span></span> miles de euros (13<span class=\"_ _0\"></span>5 miles de euros <span class=\"_ _0\"></span>2022<span class=\"ls1c\">).</span> La <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>largo <span class=\"_ _2\"></span>plazo <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>rrespondiente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>dicho <span class=\"_ _2\"></span>ajust<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>est\u00e1 <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>econocida <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>cuentas<span class=\"_ _0\"></span> financiera <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>cobra<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>balance <span class=\"_ _16\"></span>consol<span class=\"_ _0\"></span>idado <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>31 <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>diciembre <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _16\"></span><span class=\"lsf\">de <span class=\"_ _16\"></span></span>886 miles de euros (<span class=\"ls7\">1.<span class=\"_ _0\"></span>012</span> miles de eu<span class=\"_ _0\"></span>ros en 2022<span class=\"_ _0\"></span>).<span class=\"_ _3c\"> </span>El <span class=\"_ _3\"></span>movimiento <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>provisi\u00f3n <span class=\"_ _3\"> </span>por <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>por <span class=\"_ _2\"></span>deterioro<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>cuentas <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>cobrar <span class=\"_ _3\"> </span>a clientes es el siguiente:<span class=\"_ _0\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Saldo inicial (<span class=\"ls6\">876</span>) (876) Provisi\u00f3n por deter<span class=\"_ _1\"></span>ioro de valor<span class=\"_ _1\"></span> de cuentas<span class=\"_ _1\"></span> a cobrar (<span class=\"ls6\">93</span>) Saldo final (<span class=\"ls6\">969</span>) (876) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "<div class=\"c w4 h2 gs20f\"><div class=\"t m0 x8 h13 y66e ff3 fs6 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x43 h41 y66f ff1 fs5 fc4 sc0 ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ff3 sc3\">Exis<span class=\"_ _0\"></span>tencias </span></div></div><div class=\"c wa0 h4d gs210\"><div class=\"t m0 x1b hb y133 ff3 fs3 fc1 sc1 ls6 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c wa2 h4d gs211\"><div class=\"t m0 x2a hb y133 ff3 fs3 fc1 sc1 ls6 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w4f h54 gs212\"><div class=\"t m0 x16 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">Activos biol\u00f3g<span class=\"_ _1\"></span>icos </div></div><div class=\"c wa0 h54 gs213\"><div class=\"t m0 x1e hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">316<span class=\"ls0\"> </span></div></div><div class=\"c wa2 h54 gs214\"><div class=\"t m0 x2e hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w4f h4d gs215\"><div class=\"t m0 x16 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">Materias prima<span class=\"_ _1\"></span>s  </div></div><div class=\"c wa0 h4d gs216\"><div class=\"t m0 x11 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">5.052 </div></div><div class=\"c wa2 h4d gs217\"><div class=\"t m0 x11 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">5.679 </div></div><div class=\"c w4f h54 gs218\"><div class=\"t m0 x16 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">Otros aprovisiona<span class=\"_ _1\"></span>mientos </div></div><div class=\"c wa0 h54 gs219\"><div class=\"t m0 x11 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">3.016 </div></div><div class=\"c wa2 h54 gs21a\"><div class=\"t m0 x11 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">3.203 </div></div><div class=\"c w4f h54 gs21b\"><div class=\"t m0 x16 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">Productos en cur<span class=\"_ _1\"></span>so  </div></div><div class=\"c wa0 h54 gs21c\"><div class=\"t m0 x1e hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">233<span class=\"ls0\"> </span></div></div><div class=\"c wa2 h54 gs21d\"><div class=\"t m0 x29 hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">214<span class=\"ls0\"> </span></div></div><div class=\"c w4f h4d gs21e\"><div class=\"t m0 x16 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">Productos termina<span class=\"_ _1\"></span>dos </div></div><div class=\"c wa0 h4d gs21f\"><div class=\"t m0 x24 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">22.132 </div></div><div class=\"c wa2 h4d gs220\"><div class=\"t m0 x24 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">26.830 </div></div><div class=\"c w4f h54 gs221\"><div class=\"t m0 x16 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">Provisi\u00f3n produc<span class=\"_ _1\"></span>to terminado </div></div><div class=\"c wa0 h54 gs222\"><div class=\"t m0 x62 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">(<span class=\"ls6\">352</span>) </div></div><div class=\"c wa2 h54 gs223\"><div class=\"t m0 x62 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">(516) </div></div><div class=\"c w4f h55 gs224\"><div class=\"t m0 x16 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">Anticipo provee<span class=\"_ _1\"></span>dores </div></div><div class=\"c wa0 h55 gs225\"><div class=\"t m0 x11 hb y620 ff3 fs3 fc1 sc0 ls0 ws0\">1.060 </div></div><div class=\"c wa2 h55 gs226\"><div class=\"t m0 x11 hb y620 ff3 fs3 fc1 sc0 ls0 ws0\">1.108 </div></div><div class=\"c wa0 h56 gs227\"><div class=\"t m0 x24 hb y456 ff3 fs3 fc1 sc1 ls6 ws0\">31.457<span class=\"ls0\"> </span></div></div><div class=\"c wa2 h56 gs228\"><div class=\"t m0 x24 hb y456 ff3 fs3 fc1 sc1 ls0 ws0\">36.518 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-40": {
   "value": "Existencias 2023 2022 Activos biol\u00f3gicos 316 - Materias primas  5.052 5.679 Otros aprovisionamientos 3.016 3.203 Productos en curso  233 214 Productos terminados 22.132 26.830 Provisi\u00f3n producto terminado (352) (516) Anticipo proveedores 1.060 1.108 31.457 36.518 Las  existencias  situadas  en  el  extranjero  son  Activos  biol\u00f3gicos,  madera  cortada,  y  \u201cOtros aprovisionamientos\u201d por un importe de 331 miles de euros (2022: 112 miles de euros). En el ejercicio 2023 el saldo de la provisi\u00f3n por VNR, Valor Neto Realizable de la filial de Grupo Papelera Guipuzcoana Zicu\u00f1aga, S.A.U. (Anexo I) asciende a de 352 miles de euros, (2022: 516 miles de euros) y su movimiento es: Provisi\u00f3n Valor Neto Contable Saldo a 1 de enero de 2022 865 Cargo a cuenta de p. y g. 2.209 Abono a cuenta de p. y g. (2.558) Saldo a 31 de diciembre de 2022 516 Saldo a 1 de enero de 2023 516 Cargo a cuenta de p. y g. 2.399 Abono a cuenta de p. y g. (2.563) Saldo a 31 de diciembre de 2023 352 Las  existencias  en  la  filial  del  Grupo  Papelera  Guipuzcoana  de  Zicu\u00f1aga,  S.  A.  U,  est\u00e1n valoradas en el balance de situaci\u00f3n consolidado al 31 de diciembre de 2023 y 2022 de acuerdo con la pol\u00edtica contable 2.12 descrita anteriormente, es decir a su valor neto de realizaci\u00f3n. La direcci\u00f3n,  en la  elaboraci\u00f3n  de  la  estimaci\u00f3n  del  valor  neto  de  realizaci\u00f3n  ha tomado  como referencia  los  precios  de  venta  materializados  con  clientes  con  posterioridad  al  cierre,  los cuales se determinan en funci\u00f3n de lo acordado en los pedidos realizados previamente con los mismos, ya que el papel no dispone de un mercado regulado cotizado. 2023 2022 Amortizaci\u00f3n (Notas 6 y 8) 12.819 12.473 Gasto por prestaciones a los empleados (Nota 23) 22.925 21.194 Variaci\u00f3n en existencias de productos terminados y en curso 9.782 (18.961) Materias primas y consumibles utilizados 95.037 104.369 Transporte  8.664 9.628 Reparaciones y conservaci\u00f3n 9.676 9.428 Suministros (gas y electricidad) 47.055 127.967 Servicios profesionales independientes 7.617 5.683 Arrendamientos y c\u00e1nones 931 855 Primas de seguros 3.105 2.846 Otros tributos (incluido impuesto el\u00e9ctrico) 608 797 Consumo derechos de CO2 11.035 10.303 Otros servicios 2.548 2.973 Resultados por enajenaci\u00f3n del inmovilizado (22.279) 91 Total  209.523 289.646 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "Ef<span class=\"_ _0\"></span>ectivo y eq<span class=\"_ _0\"></span>uivalentes al<span class=\"_ _0\"></span> efectivo<span class=\"_ _0\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Tesorer\u00eda  118.754 77.014 118.754 77.014 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "<div class=\"c w4 h2 gs233\"><div class=\"t m0 x8 hc y68f ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y690 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x43 h41 y11 ff1 fs5 fc4 sc0 ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ff3 sc3\">C<span class=\"_ _0\"></span>apital </span></div><div class=\"t m0 x8 h2e y691 ff3 fs7 fc1 sc1 ls0 ws0\"> </div></div><div class=\"c wa8 h62 gs234\"><div class=\"t m0 x4f hb y7f ff3 fs3 fc1 sc1 ls0 ws0\">N.\u00ba Acciones  </div></div><div class=\"c wa9 h62 gs235\"><div class=\"t m0 x65 hb y7f ff3 fs3 fc1 sc1 ls0 ws0\">Capital </div></div><div class=\"c wa8 h62 gs236\"><div class=\"t m0 x25 hb yfc ff3 fs3 fc1 sc1 ls0 ws0\">Prima de </div><div class=\"t m0 x1d hb y7f ff3 fs3 fc1 sc1 ls0 ws0\">emisi\u00f3n </div></div><div class=\"c wa9 h62 gs237\"><div class=\"t m0 x25 hb yfc ff3 fs3 fc1 sc1 ls0 ws0\">Acciones </div><div class=\"t m0 x28 hb y7f ff3 fs3 fc1 sc1 ls0 ws0\">propias </div></div><div class=\"c wa8 h62 gs238\"><div class=\"t m0 x52 hb y7f ff3 fs3 fc1 sc1 ls0 ws0\">Total </div></div><div class=\"c wa7 h56 gs239\"><div class=\"t m0 x4f hb y694 ff3 fs3 fc1 sc1 ls0 ws0\">Al 1 de enero de <span class=\"ls6\">2022</span> </div></div><div class=\"c wa8 h56 gs23a\"><div class=\"t m0 x44 hb y456 ff3 fs3 fc1 sc1 ls0 ws0\">11.039.829 </div></div><div class=\"c wa9 h56 gs23b\"><div class=\"t m0 x27 hb y456 ff3 fs3 fc1 sc1 ls0 ws0\">6.624 </div></div><div class=\"c wa8 h56 gs23c\"><div class=\"t m0 x37 hb y456 ff3 fs3 fc1 sc1 ls0 ws0\">13.633 </div></div><div class=\"c wa9 h56 gs23d\"><div class=\"t m0 x13 hb y456 ff3 fs3 fc1 sc1 ls0 ws0\">(3.084) </div></div><div class=\"c wa8 h56 gs23e\"><div class=\"t m0 x37 hb y456 ff3 fs3 fc1 sc1 ls0 ws0\">17.173 </div></div><div class=\"c wa7 h63 gs23f\"><div class=\"t m0 x4f hb y14f ff3 fs3 fc1 sc0 ls0 ws0\">Adquisici\u00f3n Acc<span class=\"_ _1\"></span>iones Propias </div></div><div class=\"c wa8 h63 gs240\"><div class=\"t m0 x9c hb y14f ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wa9 h63 gs241\"><div class=\"t m0 x9c hb y14f ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wa8 h63 gs242\"><div class=\"t m0 x9c hb y14f ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wa9 h63 gs243\"><div class=\"t m0 x13 hb y14f ff3 fs3 fc1 sc0 ls0 ws0\">(2.125) </div></div><div class=\"c wa8 h63 gs244\"><div class=\"t m0 x13 hb y14f ff3 fs3 fc1 sc0 ls0 ws0\">(2.125) </div></div><div class=\"c wa7 h56 gs245\"><div class=\"t m0 x4f hb y694 ff3 fs3 fc1 sc1 ls0 ws0\">Saldo al 31 de diciembre <span class=\"_ _1\"></span>de <span class=\"ls6\">2022</span> </div></div><div class=\"c wa8 h56 gs246\"><div class=\"t m0 x44 hb y694 ff3 fs3 fc1 sc1 ls0 ws0\">11.039.829 </div></div><div class=\"c wa9 h56 gs247\"><div class=\"t m0 x27 hb y694 ff3 fs3 fc1 sc1 ls0 ws0\">6.624 </div></div><div class=\"c wa8 h56 gs248\"><div class=\"t m0 x37 hb y694 ff3 fs3 fc1 sc1 ls0 ws0\">13.633 </div></div><div class=\"c wa9 h56 gs249\"><div class=\"t m0 x13 hb y694 ff3 fs3 fc1 sc1 ls0 ws0\">(5.209) </div></div><div class=\"c wa8 h56 gs24a\"><div class=\"t m0 x37 hb y694 ff3 fs3 fc1 sc1 ls0 ws0\">15.048 </div></div><div class=\"c wa7 h63 gs24b\"><div class=\"t m0 x4f hb y14f ff3 fs3 fc1 sc0 ls0 ws0\">Reducci\u00f3n de c<span class=\"_ _1\"></span>apital </div></div><div class=\"c wa8 h63 gs24c\"><div class=\"t m0 x4b hb y14f ff3 fs3 fc1 sc0 ls0 ws0\">(290.000) </div></div><div class=\"c wa9 h63 gs24d\"><div class=\"t m0 x52 hb y14f ff3 fs3 fc1 sc0 ls0 ws0\">(174) </div></div><div class=\"c wa8 h63 gs24e\"><div class=\"t m0 x9c hb y14f ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wa9 h63 gs24f\"><div class=\"t m0 x27 hb y14f ff3 fs3 fc1 sc0 ls0 ws0\">4.666 </div></div><div class=\"c wa8 h63 gs250\"><div class=\"t m0 x27 hb y14f ff3 fs3 fc1 sc0 ls0 ws0\">4.492 </div></div><div class=\"c wa7 h4d gs251\"><div class=\"t m0 x4f hb y561 ff3 fs3 fc1 sc0 ls0 ws0\">Ventas (Adqui<span class=\"_ _1\"></span>sici\u00f3n) Acciones Pr<span class=\"_ _1\"></span>opias </div></div><div class=\"c wa8 h4d gs252\"><div class=\"t m0 x9c hb y561 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wa9 h4d gs253\"><div class=\"t m0 x9c hb y561 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wa8 h4d gs254\"><div class=\"t m0 x9c hb y561 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wa9 h4d gs255\"><div class=\"t m0 x52 hb y561 ff3 fs3 fc1 sc0 ls0 ws0\">(574) </div></div><div class=\"c wa8 h4d gs256\"><div class=\"t m0 x52 hb y561 ff3 fs3 fc1 sc0 ls0 ws0\">(574) </div></div><div class=\"c wa7 h47 gs257\"><div class=\"t m0 x4f hb y697 ff3 fs3 fc1 sc1 ls0 ws0\">Saldo al 31 de diciembre <span class=\"_ _1\"></span>de <span class=\"ls6\">2023</span> </div></div><div class=\"c wa8 h47 gs258\"><div class=\"t m0 x44 hb y567 ff3 fs3 fc1 sc1 ls0 ws0\">10.749.829 </div></div><div class=\"c wa9 h47 gs259\"><div class=\"t m0 x27 hb y567 ff3 fs3 fc1 sc1 ls0 ws0\">6.450 </div></div><div class=\"c wa8 h47 gs25a\"><div class=\"t m0 x37 hb y567 ff3 fs3 fc1 sc1 ls0 ws0\">13.633 </div></div><div class=\"c wa9 h47 gs25b\"><div class=\"t m0 x13 hb y567 ff3 fs3 fc1 sc1 ls0 ws0\">(1.117) </div></div><div class=\"c wa8 h47 gs25c\"><div class=\"t m0 x37 hb y567 ff3 fs3 fc1 sc1 ls0 ws0\">18.966 </div></div><div class=\"c w4 h2 gs233\"><div class=\"t m0 x8 hc yc5 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y3dd ff3 fs5 fc1 sc0 ls0 ws0\">El <span class=\"_ _2\"></span>n\u00famero <span class=\"_ _16\"></span>to<span class=\"_ _0\"></span>tal <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>acciones <span class=\"_ _2\"></span>ordinarias<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>es <span class=\"_ _16\"></span>de <span class=\"_ _3\"></span>10.<span class=\"ls7\">74</span>9.829 <span class=\"_ _2\"></span>acciones <span class=\"_ _2\"></span>(2022<span class=\"ls26\">: <span class=\"_ _2\"></span></span>11.<span class=\"_ _0\"></span>039.829 <span class=\"_ _2\"></span>acciones) </div><div class=\"t m0 x8 hc y698 ff3 fs5 fc1 sc0 ls0 ws0\">con un valor nominal de<span class=\"_ _0\"></span> 0,60 euros por<span class=\"_ _0\"></span> acci\u00f3n (2022<span class=\"_ _0\"></span>: 0,60 euros por a<span class=\"_ _0\"></span>cci\u00f3n). </div><div class=\"t m0 x8 hc y699 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y69a ff3 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>ejercicio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>023, <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _16\"></span>adquiri\u00f3 <span class=\"_ _16\"></span>76.404 <span class=\"_ _16\"></span>acciones <span class=\"_ _16\"></span>propias <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>Bolsa. <span class=\"_ _0\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _0\"></span>tot<span class=\"_ _0\"></span>al </div><div class=\"t m0 x8 hc y1f ff3 fs5 fc1 sc0 ls0 ws0\">desembolsado <span class=\"_ _15\"> </span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _15\"> </span>adquirir <span class=\"_ _15\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>acciones <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>ue <span class=\"_ _15\"> </span>de <span class=\"_ _19\"> </span>1.245 <span class=\"_ _15\"> </span>miles <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>euros. <span class=\"_ _19\"> </span>Asimismo, <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>han </div><div class=\"t m0 x8 hc y69b ff3 fs5 fc1 sc0 ls0 ws0\">enajenado <span class=\"_ _2\"></span>39.490<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>acciones <span class=\"_ _3\"></span>propias <span class=\"_ _16\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>639 <span class=\"_ _2\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros, <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>riginado </div><div class=\"t m0 x8 hc y69c ff3 fs5 fc1 sc0 ls0 ws0\">una <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>32 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros. <span class=\"_ _2\"></span>A <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>iciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2023, <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>pose\u00eda <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>de </div><div class=\"t m0 x8 hc y69d ff3 fs5 fc1 sc0 ls0 ws0\">63.453 <span class=\"_ _19\"> </span>acciones <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>ropias <span class=\"_ _1c\"> </span>por <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>coste <span class=\"_ _19\"> </span>o<span class=\"_ _0\"></span>riginal <span class=\"_ _19\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>1.054 <span class=\"_ _19\"> </span>miles <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>euros. <span class=\"_ _1c\"> </span>Dichas <span class=\"_ _19\"> </span>acciones<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y69e ff3 fs5 fc1 sc0 ls0 ws0\">representan <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>0,<span class=\"_ _0\"></span>590% <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>capital <span class=\"_ _3\"> </span>soci<span class=\"_ _0\"></span>al <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>Sociedad. <span class=\"_ _4\"> </span>Estas <span class=\"_ _4\"> </span>acciones <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>mantienen <span class=\"_ _4\"> </span>como </div><div class=\"t m0 x8 hc y69f ff3 fs5 fc1 sc0 ls0 ws0\">autocartera, <span class=\"_ _2\"></span>dentro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>l\u00edmit<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>establecidos <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _16\"></span>art\u00edculo <span class=\"_ _3\"></span>509 <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Ley <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Sociedades <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e </div><div class=\"t m0 x8 hc y6a0 ff3 fs5 fc1 sc0 ls0 ws0\">Capital. </div><div class=\"t m0 x8 hc y6a1 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y122 ff3 fs5 fc1 sc0 ls0 ws0\">La <span class=\"_ _4\"> </span>Junta <span class=\"_ _4\"> </span>General <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>30 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mayo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>2023, <span class=\"_ _4\"> </span>aprob\u00f3 <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>punto <span class=\"_ _4\"> </span>quinto <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>orden <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>d\u00eda, <span class=\"_ _4\"> </span>la </div><div class=\"t m0 x8 hc y5ce ff3 fs5 fc1 sc0 ls0 ws0\">reducci\u00f3n  del  capital <span class=\"_ _4\"> </span>so<span class=\"_ _0\"></span>cial  mediante  la  amortizaci\u00f3n  de <span class=\"_ _4\"> </span>accion<span class=\"_ _0\"></span>es  propias  con  e<span class=\"_ _1\"></span>l  siguiente </div><div class=\"t m0 x8 hc y6a2 ff3 fs5 fc1 sc0 ls0 ws0\">texto: </div><div class=\"t m0 x8 hc y6a3 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y5d0 ff8 fs5 fc1 sc0 ls0 ws0\">\u201cA) <span class=\"_ _3\"> </span>Reduci<span class=\"_ _0\"></span>r <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_ _3\"> </span>so<span class=\"_ _0\"></span>cial <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>Compa\u00f1\u00eda<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>cuant\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>de <span class=\"_ _4\"> </span>174.000,00 <span class=\"_ _3\"> </span>eu<span class=\"_ _0\"></span>ros, <span class=\"_ _3\"> </span>mediant<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>la </div><div class=\"t m0 x8 hc y5d1 ff3 fs5 fc1 sc0 ls0 ws0\">amortizaci\u00f3n de <span class=\"_ _0\"></span>290.000 accion<span class=\"_ _0\"></span>es propias que s<span class=\"_ _0\"></span>e encuentran en autoc<span class=\"_ _0\"></span>artera, (que repr<span class=\"_ _0\"></span>esentan, </div><div class=\"t m0 x8 hc y6a4 ff3 fs5 fc1 sc0 ls0 ws0\">aproximadamente, <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>2,63 <span class=\"_ _17\"> </span>%  del <span class=\"_ _17\"> </span>capital <span class=\"_ _17\"> </span>social <span class=\"_ _17\"> </span>actual <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>la  Soci<span class=\"_ _0\"></span>edad),  las<span class=\"_ _0\"></span>  cuales <span class=\"_ _17\"> </span>han <span class=\"_ _17\"> </span>sido </div><div class=\"t m0 x8 hc y6a5 ff3 fs5 fc1 sc0 ls0 ws0\">previamente <span class=\"_ _1a\"> </span>adq<span class=\"_ _0\"></span>uiridas <span class=\"_ _1b\"> </span>en <span class=\"_ _1a\"> </span>base <span class=\"_ _1a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>la <span class=\"_ _1b\"> </span>autorizaci\u00f3n <span class=\"_ _1b\"> </span>efectuada <span class=\"_ _1a\"> </span>por <span class=\"_ _1b\"> </span>la <span class=\"_ _1a\"> </span>Junt<span class=\"_ _0\"></span>a <span class=\"_ _1a\"> </span>General <span class=\"_ _1a\"> </span>d<span class=\"_ _0\"></span>e </div><div class=\"t m0 x8 hc y5d4 ff3 fs5 fc1 sc0 ls0 ws0\">Accionistas y dentro<span class=\"_ _0\"></span> de los l\u00edmites previstos <span class=\"_ _0\"></span>en la Ley de Sociedad<span class=\"_ _0\"></span>es de Capital.<span class=\"_ _3c\"> </span> <span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hd y5d5 ff2 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _7\"> </span><span class=\"ff3\"> </span></div></div>La <span class=\"_ _16\"></span>reducci\u00f3n <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>capital <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>realiz<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>cargo <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>reserva <span class=\"_ _16\"></span>volunta<span class=\"_ _0\"></span>ria, <span class=\"_ _16\"></span>procedi\u00e9nd<span class=\"_ _0\"></span>ose <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>dotaci\u00f3n de una <span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>erva por <span class=\"_ _0\"></span>capital<span class=\"_ _0\"></span> amortiz<span class=\"_ _0\"></span>ado p<span class=\"_ _0\"></span>or import<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>e 1<span class=\"_ _0\"></span>74.000,00 <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(cantidad <span class=\"_ _0\"></span>igual <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valor nominal  de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>acciones  amortizadas) <span class=\"_ _4\"> </span>de  la <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>solo  ser\u00e1 <span class=\"_ _4\"> </span>posible  disponer <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>los  mismos requisitos  exigidos  para <span class=\"_ _4\"> </span>l<span class=\"_ _0\"></span>a  reducci\u00f3n <span class=\"_ _4\"> </span>del  capital  social,  en <span class=\"_ _4\"> </span>aplicaci\u00f3n  de  los  previsto  e<span class=\"_ _1\"></span>n  el art\u00edculo <span class=\"_ _0\"></span>335 <span class=\"_ _0\"></span>c) <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e la <span class=\"_ _16\"></span>Ley <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Sociedades <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Capit<span class=\"_ _0\"></span>al. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>consecuenci<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>conforme <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>se\u00f1al<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>en dicho  precepto,  los  a<span class=\"_ _1\"></span>creedo<span class=\"_ _0\"></span>res <span class=\"_ _4\"> </span>de  la  Sociedad  no  tendr\u00e1n <span class=\"_ _4\"> </span>derec<span class=\"_ _0\"></span>ho <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span>  oposici\u00f3n <span class=\"_ _4\"> </span>al  que  se refiere <span class=\"_ _4\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>art\u00edculo  335 <span class=\"_ _4\"> </span>de  la <span class=\"_ _4\"> </span>Ley  de <span class=\"_ _4\"> </span>Sociedades  de <span class=\"_ _4\"> </span>Capital<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>en  relaci\u00f3n <span class=\"_ _4\"> </span>con  la <span class=\"_ _4\"> </span>reducci\u00f3n  de capital acordada.<span class=\"_ _0\"></span> La r<span class=\"_ _0\"></span>educci\u00f3n <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>entra\u00f1a <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>evoluci\u00f3n d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>aportaciones <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> ser<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> propia<span class=\"_ _0\"></span> Soci<span class=\"_ _0\"></span>edad <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>titular <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las acciones <span class=\"_ _19\"> </span>amortizad<span class=\"_ _0\"></span>as. <span class=\"_ _19\"> </span>Por <span class=\"_ _19\"> </span>lo <span class=\"_ _19\"> </span>tanto<span class=\"_ _0\"></span>, <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>finalidad<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>reducci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>ser\u00e1 <span class=\"_ _19\"> </span>am<span class=\"_ _0\"></span>ortizar <span class=\"_ _19\"> </span>acciones propias.  Esta <span class=\"_ _16\"></span>reducci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>capital <span class=\"_ _16\"></span>mediante <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>amo<span class=\"_ _0\"></span>rtizaci\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>acciones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>propias<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>llevar\u00e1 <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>cabo <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> plazo de seis meses <span class=\"_ _0\"></span>a contar desde la ado<span class=\"_ _0\"></span>pci\u00f3n de este acuerdo.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> El <span class=\"_ _3\"> </span>acuerdo <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>reducci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>capital <span class=\"_ _3\"> </span>imp<span class=\"_ _0\"></span>lica <span class=\"_ _3\"> </span>una <span class=\"_ _3\"></span>modificaci\u00f3n <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>art\u00edculo <span class=\"_ _3\"> </span>5\u00ba <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>estatutos sociales, cuya redacci\u00f3n<span class=\"_ _0\"></span> hasta el mom<span class=\"_ _0\"></span>ento era la siguiente:<span class=\"_ _16\"></span> ARTICULO <span class=\"_ _1d\"> </span>5\u00ba.- <span class=\"_ _1d\"> </span>El <span class=\"_ _10\"> </span>capit<span class=\"_ _0\"></span>al <span class=\"_ _1d\"> </span>social <span class=\"_ _10\"> </span>es <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>SEIS <span class=\"_ _1d\"> </span>MILLONES <span class=\"_ _1d\"> </span>SEISCIE<span class=\"_ _0\"></span>NTOS <span class=\"_ _1d\"> </span>VEINTITRES <span class=\"_ _1d\"> </span>MIL OCHOCIENTOS NOVE<span class=\"_ _0\"></span>NTA Y SIETE<span class=\"_ _0\"></span> EUROS CON CUARENTA<span class=\"_ _0\"></span> CENTIMOS (6.623.<span class=\"_ _0\"></span>897,40 euros).<span class=\"_ _16\"></span> Dicho <span class=\"_ _22\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_ _22\"> </span>est<span class=\"_ _0\"></span>\u00e1 <span class=\"_ _22\"> </span>dividid<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>O<span class=\"_ _0\"></span>NCE <span class=\"_ _12\"> </span>MILLONES <span class=\"_ _12\"> </span>TREINTA<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>Y <span class=\"_ _12\"> </span>NUEVE <span class=\"_ _12\"> </span>MIL <span class=\"_ _12\"> </span>OCHOCIENTAS<span class=\"_ _0\"></span> VENTINUEVE <span class=\"_ _4\"> </span>(11.039.<span class=\"_ _0\"></span>829) <span class=\"_ _4\"> </span>acciones <span class=\"_ _4\"> </span>ordinarias,<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>0,60 <span class=\"_ _4\"> </span>euros <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _4\"> </span>nominal <span class=\"_ _4\"> </span>cada <span class=\"_ _4\"> </span>una <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span> ellas, \u00edntegramente suscri<span class=\"_ _0\"></span>tas y desembolsadas, p<span class=\"_ _0\"></span>ertenecientes a una \u00fanic<span class=\"_ _0\"></span>a clase y serie. <span class=\"_ _16\"></span> Una vez tomado el ac<span class=\"_ _0\"></span>uerdo y, a partir de ento<span class=\"_ _0\"></span>nces, pasar\u00e1 a tene<span class=\"_ _0\"></span>r la siguiente redacci\u00f3n:<span class=\"_ _16\"></span>  ARTICULO <span class=\"_ _3\"></span>5\u00ba.- <span class=\"_ _2\"></span>El <span class=\"_ _3\"></span>capital <span class=\"_ _2\"></span>social <span class=\"_ _3\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>SE<span class=\"_ _0\"></span>IS <span class=\"_ _3\"></span>MILLONES <span class=\"_ _2\"></span>CUATROCIE<span class=\"_ _0\"></span>NTOS <span class=\"_ _2\"></span>C<span class=\"_ _0\"></span>UARENTA <span class=\"_ _3\"></span>Y <span class=\"_ _2\"></span>NUEVE MIL <span class=\"_ _19\"> </span>OCHOCIE<span class=\"_ _0\"></span>NTOS <span class=\"_ _1c\"> </span>NOVENTA <span class=\"_ _1c\"> </span>Y <span class=\"_ _1c\"> </span>SIETE <span class=\"_ _1c\"> </span>EUROS <span class=\"_ _1c\"> </span>CON <span class=\"_ _1c\"> </span>CUARENTA <span class=\"_ _1c\"> </span>CENTI<span class=\"_ _0\"></span>MOS <span class=\"_ _19\"> </span>(6.4<span class=\"_ _0\"></span>49.897,40 euros). Dicho <span class=\"_ _22\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_ _12\"> </span>est\u00e1 <span class=\"_ _22\"> </span>div<span class=\"_ _0\"></span>idido <span class=\"_ _12\"> </span>en <span class=\"_ _22\"> </span>DIEZ<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>M<span class=\"_ _0\"></span>ILLONES <span class=\"_ _12\"> </span>SETECIENTAS<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>CUARE<span class=\"_ _0\"></span>NTA <span class=\"_ _22\"> </span>Y<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>N<span class=\"_ _0\"></span>UEVE <span class=\"_ _22\"> </span>MI<span class=\"_ _0\"></span>L OCHOCIENTAS <span class=\"_ _2\"></span>VENTINUEVE<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>(10.749.829) <span class=\"_ _2\"></span>acciones <span class=\"_ _2\"></span>ordinarias, <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>0,60 <span class=\"_ _2\"></span>euros <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _16\"></span>nominal cada <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ellas, <span class=\"_ _0\"></span>\u00ednteg<span class=\"_ _0\"></span>ramente <span class=\"_ _0\"></span>suscrit<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>esembolsadas, <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ertenecientes <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>\u00fanica <span class=\"_ _0\"></span>clas<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>y serie.  En <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>adquiri\u00f3 <span class=\"_ _0\"></span>248.634 <span class=\"_ _0\"></span>accio<span class=\"_ _0\"></span>nes propias <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Bolsa. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>importe to<span class=\"_ _0\"></span>tal desembolsado <span class=\"_ _1c\"> </span>para <span class=\"_ _22\"> </span>adquirir <span class=\"_ _1c\"> </span>las <span class=\"_ _22\"> </span>acciones <span class=\"_ _1c\"> </span>fu<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>3.463 <span class=\"_ _1c\"> </span>miles <span class=\"_ _1c\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>euros. <span class=\"_ _1c\"> </span>En<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>2022 <span class=\"_ _19\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>han enajenado <span class=\"_ _16\"></span>87.647 <span class=\"_ _0\"></span>accion<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>propias <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>un <span class=\"_ _0\"></span>importe <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>338 <span class=\"_ _0\"></span>miles<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>euros, <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>originado una <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>409 <span class=\"_ _16\"></span>miles <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>euros. <span class=\"_ _16\"></span>A <span class=\"_ _16\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>diciembre <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>2022, <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>Sociedad <span class=\"_ _16\"></span>pose\u00eda <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>total <span class=\"_ _16\"></span>de 316.539 <span class=\"_ _15\"> </span>acciones <span class=\"_ _15\"> </span>propias<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _17\"> </span>un <span class=\"_ _15\"> </span>coste <span class=\"_ _15\"> </span>original <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>5.11<span class=\"_ _0\"></span>5 <span class=\"_ _17\"> </span>miles<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>e<span class=\"_ _0\"></span>uros. <span class=\"_ _15\"> </span>Dichas <span class=\"_ _15\"> </span>acciones representaban el 2,867%<span class=\"_ _0\"></span> del capital social d<span class=\"_ _0\"></span>e la Sociedad.<span class=\"_ _16\"></span> Al <span class=\"_ _16\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>diciemb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>2023 <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>Soci<span class=\"_ _0\"></span>edad <span class=\"_ _16\"></span>Miquel <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>Co<span class=\"_ _0\"></span>stas <span class=\"_ _16\"></span>&amp; <span class=\"_ _16\"></span>Miquel <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>A. <span class=\"_ _16\"></span>tiene <span class=\"_ _16\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>particip<span class=\"_ _0\"></span>aci\u00f3n del 10,075% comuni<span class=\"_ _0\"></span>cada a la CNMV en fecha <span class=\"_ _0\"></span>04/10/2023.<span class=\"_ _0\"></span> <div class=\"c w4 h2 gs260\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y183 ff3 fs5 fc1 sc0 ls0 ws0\">Las participaciones<span class=\"_ _0\"></span> significativas en e<span class=\"_ _0\"></span>l capital dir<span class=\"_ _0\"></span>ectas o indirectas <span class=\"_ _0\"></span>son las siguientes:<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 h1b y6a6 ff3 fs1 fc1 sc0 ls0 ws0\"> </div></div><div class=\"c waa h64 gs261\"><div class=\"t m0 x6f hb y116 ff3 fs3 fc1 sc1 ls0 ws0\">Nombr<span class=\"_ _1\"></span>e o<span class=\"_ _1\"></span> denom<span class=\"_ _1\"></span>inac<span class=\"_ _1\"></span>i\u00f3n so<span class=\"_ _1\"></span>cial<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> acci<span class=\"_ _1\"></span>onist<span class=\"_ _1\"></span>a </div></div><div class=\"c wab h64 gs262\"><div class=\"t m0 x44 hb y6a8 ff3 fs3 fc1 sc1 ls0 ws0\">% dere<span class=\"_ _1\"></span>cho<span class=\"_ _1\"></span>s de </div><div class=\"t m0 x4b hb y6a9 ff3 fs3 fc1 sc1 ls0 ws0\">voto<span class=\"_ _1\"></span> dire<span class=\"_ _1\"></span>ctos </div></div><div class=\"c wac h64 gs263\"><div class=\"t m0 x5d hb y6a8 ff3 fs3 fc1 sc1 ls0 ws0\">% dere<span class=\"_ _1\"></span>cho<span class=\"_ _1\"></span>s de <span class=\"_ _1\"></span>voto </div><div class=\"t m0 x64 hb y6a9 ff3 fs3 fc1 sc1 ls0 ws0\">indir<span class=\"_ _1\"></span>ectos<span class=\"_ _1\"></span> </div></div><div class=\"c wad h64 gs264\"><div class=\"t m0 x4d hb y6a8 ff3 fs3 fc1 sc1 ls0 ws0\">% sobr<span class=\"_ _1\"></span>e <span class=\"ls40\">el</span> total <span class=\"_ _2\"></span>de </div><div class=\"t m0 x12 hb y6a9 ff3 fs3 fc1 sc1 ls0 ws0\">dere<span class=\"_ _1\"></span>chos <span class=\"ls41\">de</span> <span class=\"_ _2\"></span>voto<span class=\"_ _1\"></span><span class=\"sc0\"> </span></div></div><div class=\"c wae h20 gs265\"><div class=\"t m0 x16 hb y41f ff3 fs3 fc1 sc0 ls0 ws0\">YBARRA CAREAG<span class=\"_ _1\"></span>A, CARMEN </div></div><div class=\"c wab h20 gs266\"><div class=\"t m0 x3a hb y41f ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wac h20 gs267\"><div class=\"t m0 x64 hb y41f ff3 fs3 fc1 sc0 ls0 ws0\">7,844% </div></div><div class=\"c wad h20 gs268\"><div class=\"t m0 x62 hb y41f ff3 fs3 fc1 sc0 ls0 ws0\">7,844% </div></div><div class=\"c wae h1f gs269\"><div class=\"t m0 x16 hb y56b ff3 fs3 fc1 sc0 ls0 ws0\">MIQUEL Y COSTAS<span class=\"_ _1\"></span> &amp; MIQUEL, S.<span class=\"_ _1\"></span> A. </div></div><div class=\"c wab h1f gs26a\"><div class=\"t m0 x3a hb y56b ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wac h1f gs26b\"><div class=\"t m0 x17 hb y56b ff3 fs3 fc1 sc0 ls0 ws0\">10,075% </div></div><div class=\"c wad h1f gs26c\"><div class=\"t m0 x10 hb y56b ff3 fs3 fc1 sc0 ls0 ws0\">10,075% </div></div><div class=\"c wae h1f gs26d\"><div class=\"t m0 x16 hb y56b ff3 fs3 fc1 sc0 ls0 ws0\">MAGALLANES<span class=\"_ _1\"></span> VALUE INVESTO<span class=\"_ _1\"></span>RS, S.A., SGI<span class=\"_ _1\"></span>IC </div></div><div class=\"c wab h1f gs26e\"><div class=\"t m0 x3a hb y56b ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wac h1f gs26f\"><div class=\"t m0 x64 hb y56b ff3 fs3 fc1 sc0 ls0 ws0\">5,356% </div></div><div class=\"c wad h1f gs270\"><div class=\"t m0 x62 hb y56b ff3 fs3 fc1 sc0 ls0 ws0\">5,356% </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "C<span class=\"_ _0\"></span>apital N.\u00ba Acciones  Capital Prima de emisi\u00f3n Acciones propias Total Al 1 de enero de <span class=\"ls6\">2022</span> 11.039.829 6.624 13.633 (3.084) 17.173 Adquisici\u00f3n Acc<span class=\"_ _1\"></span>iones Propias - - - (2.125) (2.125) Saldo al 31 de diciembre <span class=\"_ _1\"></span>de <span class=\"ls6\">2022</span> 11.039.829 6.624 13.633 (5.209) 15.048 Reducci\u00f3n de c<span class=\"_ _1\"></span>apital (290.000) (174) - 4.666 4.492 Ventas (Adqui<span class=\"_ _1\"></span>sici\u00f3n) Acciones Pr<span class=\"_ _1\"></span>opias - - - (574) (574) Saldo al 31 de diciembre <span class=\"_ _1\"></span>de <span class=\"ls6\">2023</span> 10.749.829 6.450 13.633 (1.117) 18.966 El <span class=\"_ _2\"></span>n\u00famero <span class=\"_ _16\"></span>to<span class=\"_ _0\"></span>tal <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>acciones <span class=\"_ _2\"></span>ordinarias<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>es <span class=\"_ _16\"></span>de <span class=\"_ _3\"></span>10.<span class=\"ls7\">74</span>9.829 <span class=\"_ _2\"></span>acciones <span class=\"_ _2\"></span>(2022<span class=\"ls26\">: <span class=\"_ _2\"></span></span>11.<span class=\"_ _0\"></span>039.829 <span class=\"_ _2\"></span>acciones) con un valor nominal de<span class=\"_ _0\"></span> 0,60 euros por<span class=\"_ _0\"></span> acci\u00f3n (2022<span class=\"_ _0\"></span>: 0,60 euros por a<span class=\"_ _0\"></span>cci\u00f3n). En <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>ejercicio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>023, <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _16\"></span>adquiri\u00f3 <span class=\"_ _16\"></span>76.404 <span class=\"_ _16\"></span>acciones <span class=\"_ _16\"></span>propias <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>Bolsa. <span class=\"_ _0\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _0\"></span>tot<span class=\"_ _0\"></span>al desembolsado <span class=\"_ _15\"> </span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _15\"> </span>adquirir <span class=\"_ _15\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>acciones <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>ue <span class=\"_ _15\"> </span>de <span class=\"_ _19\"> </span>1.245 <span class=\"_ _15\"> </span>miles <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>euros. <span class=\"_ _19\"> </span>Asimismo, <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>han enajenado <span class=\"_ _2\"></span>39.490<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>acciones <span class=\"_ _3\"></span>propias <span class=\"_ _16\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>639 <span class=\"_ _2\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros, <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>riginado una <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>32 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros. <span class=\"_ _2\"></span>A <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>iciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2023, <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>pose\u00eda <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>de 63.453 <span class=\"_ _19\"> </span>acciones <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>ropias <span class=\"_ _1c\"> </span>por <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>coste <span class=\"_ _19\"> </span>o<span class=\"_ _0\"></span>riginal <span class=\"_ _19\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>1.054 <span class=\"_ _19\"> </span>miles <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>euros. <span class=\"_ _1c\"> </span>Dichas <span class=\"_ _19\"> </span>acciones<span class=\"_ _0\"></span> representan <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>0,<span class=\"_ _0\"></span>590% <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>capital <span class=\"_ _3\"> </span>soci<span class=\"_ _0\"></span>al <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>Sociedad. <span class=\"_ _4\"> </span>Estas <span class=\"_ _4\"> </span>acciones <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>mantienen <span class=\"_ _4\"> </span>como autocartera, <span class=\"_ _2\"></span>dentro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>l\u00edmit<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>establecidos <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _16\"></span>art\u00edculo <span class=\"_ _3\"></span>509 <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Ley <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Sociedades <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e Capital. La <span class=\"_ _4\"> </span>Junta <span class=\"_ _4\"> </span>General <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>30 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mayo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>2023, <span class=\"_ _4\"> </span>aprob\u00f3 <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>punto <span class=\"_ _4\"> </span>quinto <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>orden <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>d\u00eda, <span class=\"_ _4\"> </span>la reducci\u00f3n  del  capital <span class=\"_ _4\"> </span>so<span class=\"_ _0\"></span>cial  mediante  la  amortizaci\u00f3n  de <span class=\"_ _4\"> </span>accion<span class=\"_ _0\"></span>es  propias  con  e<span class=\"_ _1\"></span>l  siguiente texto: \u201cA) <span class=\"_ _3\"> </span>Reduci<span class=\"_ _0\"></span>r <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_ _3\"> </span>so<span class=\"_ _0\"></span>cial <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>Compa\u00f1\u00eda<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>cuant\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>de <span class=\"_ _4\"> </span>174.000,00 <span class=\"_ _3\"> </span>eu<span class=\"_ _0\"></span>ros, <span class=\"_ _3\"> </span>mediant<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>la amortizaci\u00f3n de <span class=\"_ _0\"></span>290.000 accion<span class=\"_ _0\"></span>es propias que s<span class=\"_ _0\"></span>e encuentran en autoc<span class=\"_ _0\"></span>artera, (que repr<span class=\"_ _0\"></span>esentan, aproximadamente, <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>2,63 <span class=\"_ _17\"> </span>%  del <span class=\"_ _17\"> </span>capital <span class=\"_ _17\"> </span>social <span class=\"_ _17\"> </span>actual <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>la  Soci<span class=\"_ _0\"></span>edad),  las<span class=\"_ _0\"></span>  cuales <span class=\"_ _17\"> </span>han <span class=\"_ _17\"> </span>sido previamente <span class=\"_ _1a\"> </span>adq<span class=\"_ _0\"></span>uiridas <span class=\"_ _1b\"> </span>en <span class=\"_ _1a\"> </span>base <span class=\"_ _1a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>la <span class=\"_ _1b\"> </span>autorizaci\u00f3n <span class=\"_ _1b\"> </span>efectuada <span class=\"_ _1a\"> </span>por <span class=\"_ _1b\"> </span>la <span class=\"_ _1a\"> </span>Junt<span class=\"_ _0\"></span>a <span class=\"_ _1a\"> </span>General <span class=\"_ _1a\"> </span>d<span class=\"_ _0\"></span>e Accionistas y dentro<span class=\"_ _0\"></span> de los l\u00edmites previstos <span class=\"_ _0\"></span>en la Ley de Sociedad<span class=\"_ _0\"></span>es de Capital.<span class=\"_ _3c\"> </span><div class=\"c w4 h2 gs25e\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y183 ff3 fs5 fc1 sc0 ls0 ws0\">La <span class=\"_ _16\"></span>reducci\u00f3n <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>capital <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>realiz<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>cargo <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>reserva <span class=\"_ _16\"></span>volunta<span class=\"_ _0\"></span>ria, <span class=\"_ _16\"></span>procedi\u00e9nd<span class=\"_ _0\"></span>ose <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>dotaci\u00f3n </div><div class=\"t m0 x8 hc y184 ff3 fs5 fc1 sc0 ls0 ws0\">de una <span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>erva por <span class=\"_ _0\"></span>capital<span class=\"_ _0\"></span> amortiz<span class=\"_ _0\"></span>ado p<span class=\"_ _0\"></span>or import<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>e 1<span class=\"_ _0\"></span>74.000,00 <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(cantidad <span class=\"_ _0\"></span>igual <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valor </div><div class=\"t m0 x8 hc y185 ff3 fs5 fc1 sc0 ls0 ws0\">nominal  de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>acciones  amortizadas) <span class=\"_ _4\"> </span>de  la <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>solo  ser\u00e1 <span class=\"_ _4\"> </span>posible  disponer <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>los  mismos </div><div class=\"t m0 x8 hc y209 ff3 fs5 fc1 sc0 ls0 ws0\">requisitos  exigidos  para <span class=\"_ _4\"> </span>l<span class=\"_ _0\"></span>a  reducci\u00f3n <span class=\"_ _4\"> </span>del  capital  social,  en <span class=\"_ _4\"> </span>aplicaci\u00f3n  de  los  previsto  e<span class=\"_ _1\"></span>n  el </div><div class=\"t m0 x8 hc y20a ff3 fs5 fc1 sc0 ls0 ws0\">art\u00edculo <span class=\"_ _0\"></span>335 <span class=\"_ _0\"></span>c) <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e la <span class=\"_ _16\"></span>Ley <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Sociedades <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Capit<span class=\"_ _0\"></span>al. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>consecuenci<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>conforme <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>se\u00f1al<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>en </div><div class=\"t m0 x8 hc y53 ff3 fs5 fc1 sc0 ls0 ws0\">dicho  precepto,  los  a<span class=\"_ _1\"></span>creedo<span class=\"_ _0\"></span>res <span class=\"_ _4\"> </span>de  la  Sociedad  no  tendr\u00e1n <span class=\"_ _4\"> </span>derec<span class=\"_ _0\"></span>ho <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span>  oposici\u00f3n <span class=\"_ _4\"> </span>al  que  se </div><div class=\"t m0 x8 hc y20b ff3 fs5 fc1 sc0 ls0 ws0\">refiere <span class=\"_ _4\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>art\u00edculo  335 <span class=\"_ _4\"> </span>de  la <span class=\"_ _4\"> </span>Ley  de <span class=\"_ _4\"> </span>Sociedades  de <span class=\"_ _4\"> </span>Capital<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>en  relaci\u00f3n <span class=\"_ _4\"> </span>con  la <span class=\"_ _4\"> </span>reducci\u00f3n  de </div><div class=\"t m0 x8 hc y20c ff3 fs5 fc1 sc0 ls0 ws0\">capital acordada.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y20d ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y20e ff3 fs5 fc1 sc0 ls0 ws0\">La r<span class=\"_ _0\"></span>educci\u00f3n <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>entra\u00f1a <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>evoluci\u00f3n d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>aportaciones <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> ser<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> propia<span class=\"_ _0\"></span> Soci<span class=\"_ _0\"></span>edad <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>titular <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las </div><div class=\"t m0 x8 hc y10 ff3 fs5 fc1 sc0 ls0 ws0\">acciones <span class=\"_ _19\"> </span>amortizad<span class=\"_ _0\"></span>as. <span class=\"_ _19\"> </span>Por <span class=\"_ _19\"> </span>lo <span class=\"_ _19\"> </span>tanto<span class=\"_ _0\"></span>, <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>finalidad<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>reducci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>ser\u00e1 <span class=\"_ _19\"> </span>am<span class=\"_ _0\"></span>ortizar <span class=\"_ _19\"> </span>acciones </div><div class=\"t m0 x8 hc y58 ff3 fs5 fc1 sc0 ls0 ws0\">propias.  </div><div class=\"t m0 x8 hc y20f ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y210 ff3 fs5 fc1 sc0 ls0 ws0\">Esta <span class=\"_ _16\"></span>reducci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>capital <span class=\"_ _16\"></span>mediante <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>amo<span class=\"_ _0\"></span>rtizaci\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>acciones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>propias<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>llevar\u00e1 <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>cabo <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y2af ff3 fs5 fc1 sc0 ls0 ws0\">plazo de seis meses <span class=\"_ _0\"></span>a contar desde la ado<span class=\"_ _0\"></span>pci\u00f3n de este acuerdo.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y2b0 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y2b1 ff3 fs5 fc1 sc0 ls0 ws0\">El <span class=\"_ _3\"> </span>acuerdo <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>reducci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>capital <span class=\"_ _3\"> </span>imp<span class=\"_ _0\"></span>lica <span class=\"_ _3\"> </span>una <span class=\"_ _3\"></span>modificaci\u00f3n <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>art\u00edculo <span class=\"_ _3\"> </span>5\u00ba <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>estatutos </div><div class=\"t m0 x8 hc y5d ff3 fs5 fc1 sc0 ls0 ws0\">sociales, cuya redacci\u00f3n<span class=\"_ _0\"></span> hasta el mom<span class=\"_ _0\"></span>ento era la siguiente:<span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hc y2b2 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y2d1 ff3 fs5 fc1 sc0 ls0 ws0\">ARTICULO <span class=\"_ _1d\"> </span>5\u00ba.- <span class=\"_ _1d\"> </span>El <span class=\"_ _10\"> </span>capit<span class=\"_ _0\"></span>al <span class=\"_ _1d\"> </span>social <span class=\"_ _10\"> </span>es <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>SEIS <span class=\"_ _1d\"> </span>MILLONES <span class=\"_ _1d\"> </span>SEISCIE<span class=\"_ _0\"></span>NTOS <span class=\"_ _1d\"> </span>VEINTITRES <span class=\"_ _1d\"> </span>MIL </div><div class=\"t m0 x8 hc y2d2 ff3 fs5 fc1 sc0 ls0 ws0\">OCHOCIENTOS NOVE<span class=\"_ _0\"></span>NTA Y SIETE<span class=\"_ _0\"></span> EUROS CON CUARENTA<span class=\"_ _0\"></span> CENTIMOS (6.623.<span class=\"_ _0\"></span>897,40 euros).<span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hc y2d3 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y2d4 ff3 fs5 fc1 sc0 ls0 ws0\">Dicho <span class=\"_ _22\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_ _22\"> </span>est<span class=\"_ _0\"></span>\u00e1 <span class=\"_ _22\"> </span>dividid<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>O<span class=\"_ _0\"></span>NCE <span class=\"_ _12\"> </span>MILLONES <span class=\"_ _12\"> </span>TREINTA<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>Y <span class=\"_ _12\"> </span>NUEVE <span class=\"_ _12\"> </span>MIL <span class=\"_ _12\"> </span>OCHOCIENTAS<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y61 ff3 fs5 fc1 sc0 ls0 ws0\">VENTINUEVE <span class=\"_ _4\"> </span>(11.039.<span class=\"_ _0\"></span>829) <span class=\"_ _4\"> </span>acciones <span class=\"_ _4\"> </span>ordinarias,<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>0,60 <span class=\"_ _4\"> </span>euros <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _4\"> </span>nominal <span class=\"_ _4\"> </span>cada <span class=\"_ _4\"> </span>una <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y2d5 ff3 fs5 fc1 sc0 ls0 ws0\">ellas, \u00edntegramente suscri<span class=\"_ _0\"></span>tas y desembolsadas, p<span class=\"_ _0\"></span>ertenecientes a una \u00fanic<span class=\"_ _0\"></span>a clase y serie. <span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hc y2d6 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y2d7 ff3 fs5 fc1 sc0 ls0 ws0\">Una vez tomado el ac<span class=\"_ _0\"></span>uerdo y, a partir de ento<span class=\"_ _0\"></span>nces, pasar\u00e1 a tene<span class=\"_ _0\"></span>r la siguiente redacci\u00f3n:<span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hc y4af ff3 fs5 fc1 sc0 ls0 ws0\"> ARTICULO <span class=\"_ _3\"></span>5\u00ba.- <span class=\"_ _2\"></span>El <span class=\"_ _3\"></span>capital <span class=\"_ _2\"></span>social <span class=\"_ _3\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>SE<span class=\"_ _0\"></span>IS <span class=\"_ _3\"></span>MILLONES <span class=\"_ _2\"></span>CUATROCIE<span class=\"_ _0\"></span>NTOS <span class=\"_ _2\"></span>C<span class=\"_ _0\"></span>UARENTA <span class=\"_ _3\"></span>Y <span class=\"_ _2\"></span>NUEVE </div><div class=\"t m0 x8 hc y4b0 ff3 fs5 fc1 sc0 ls0 ws0\">MIL <span class=\"_ _19\"> </span>OCHOCIE<span class=\"_ _0\"></span>NTOS <span class=\"_ _1c\"> </span>NOVENTA <span class=\"_ _1c\"> </span>Y <span class=\"_ _1c\"> </span>SIETE <span class=\"_ _1c\"> </span>EUROS <span class=\"_ _1c\"> </span>CON <span class=\"_ _1c\"> </span>CUARENTA <span class=\"_ _1c\"> </span>CENTI<span class=\"_ _0\"></span>MOS <span class=\"_ _19\"> </span>(6.4<span class=\"_ _0\"></span>49.897,40 </div><div class=\"t m0 x8 hc y66 ff3 fs5 fc1 sc0 ls0 ws0\">euros). </div><div class=\"t m0 x8 hc y4b1 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4b2 ff3 fs5 fc1 sc0 ls0 ws0\">Dicho <span class=\"_ _22\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_ _12\"> </span>est\u00e1 <span class=\"_ _22\"> </span>div<span class=\"_ _0\"></span>idido <span class=\"_ _12\"> </span>en <span class=\"_ _22\"> </span>DIEZ<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>M<span class=\"_ _0\"></span>ILLONES <span class=\"_ _12\"> </span>SETECIENTAS<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>CUARE<span class=\"_ _0\"></span>NTA <span class=\"_ _22\"> </span>Y<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>N<span class=\"_ _0\"></span>UEVE <span class=\"_ _22\"> </span>MI<span class=\"_ _0\"></span>L </div><div class=\"t m0 x8 hc y4b3 ff3 fs5 fc1 sc0 ls0 ws0\">OCHOCIENTAS <span class=\"_ _2\"></span>VENTINUEVE<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>(10.749.829) <span class=\"_ _2\"></span>acciones <span class=\"_ _2\"></span>ordinarias, <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>0,60 <span class=\"_ _2\"></span>euros <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _16\"></span>nominal </div><div class=\"t m0 x8 hc y4b4 ff3 fs5 fc1 sc0 ls0 ws0\">cada <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ellas, <span class=\"_ _0\"></span>\u00ednteg<span class=\"_ _0\"></span>ramente <span class=\"_ _0\"></span>suscrit<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>esembolsadas, <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ertenecientes <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>\u00fanica <span class=\"_ _0\"></span>clas<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>y </div><div class=\"t m0 x8 hc y4b5 ff3 fs5 fc1 sc0 ls0 ws0\">serie.  </div><div class=\"t m0 x8 hc y6b ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4b6 ff3 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>adquiri\u00f3 <span class=\"_ _0\"></span>248.634 <span class=\"_ _0\"></span>accio<span class=\"_ _0\"></span>nes propias <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Bolsa. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>importe to<span class=\"_ _0\"></span>tal </div><div class=\"t m0 x8 hc y4b7 ff3 fs5 fc1 sc0 ls0 ws0\">desembolsado <span class=\"_ _1c\"> </span>para <span class=\"_ _22\"> </span>adquirir <span class=\"_ _1c\"> </span>las <span class=\"_ _22\"> </span>acciones <span class=\"_ _1c\"> </span>fu<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>3.463 <span class=\"_ _1c\"> </span>miles <span class=\"_ _1c\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>euros. <span class=\"_ _1c\"> </span>En<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>2022 <span class=\"_ _19\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>han </div><div class=\"t m0 x8 hc y91 ff3 fs5 fc1 sc0 ls0 ws0\">enajenado <span class=\"_ _16\"></span>87.647 <span class=\"_ _0\"></span>accion<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>propias <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>un <span class=\"_ _0\"></span>importe <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>338 <span class=\"_ _0\"></span>miles<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>euros, <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>originado </div><div class=\"t m0 x8 hc y4b8 ff3 fs5 fc1 sc0 ls0 ws0\">una <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>409 <span class=\"_ _16\"></span>miles <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>euros. <span class=\"_ _16\"></span>A <span class=\"_ _16\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>diciembre <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>2022, <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>Sociedad <span class=\"_ _16\"></span>pose\u00eda <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>total <span class=\"_ _16\"></span>de </div><div class=\"t m0 x8 hc y4b9 ff3 fs5 fc1 sc0 ls0 ws0\">316.539 <span class=\"_ _15\"> </span>acciones <span class=\"_ _15\"> </span>propias<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _17\"> </span>un <span class=\"_ _15\"> </span>coste <span class=\"_ _15\"> </span>original <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>5.11<span class=\"_ _0\"></span>5 <span class=\"_ _17\"> </span>miles<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>e<span class=\"_ _0\"></span>uros. <span class=\"_ _15\"> </span>Dichas <span class=\"_ _15\"> </span>acciones </div><div class=\"t m0 x8 hc y70 ff3 fs5 fc1 sc0 ls0 ws0\">representaban el 2,867%<span class=\"_ _0\"></span> del capital social d<span class=\"_ _0\"></span>e la Sociedad.<span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hc y10b ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4ba ff3 fs5 fc1 sc0 ls0 ws0\">Al <span class=\"_ _16\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>diciemb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>2023 <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>Soci<span class=\"_ _0\"></span>edad <span class=\"_ _16\"></span>Miquel <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>Co<span class=\"_ _0\"></span>stas <span class=\"_ _16\"></span>&amp; <span class=\"_ _16\"></span>Miquel <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>A. <span class=\"_ _16\"></span>tiene <span class=\"_ _16\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>particip<span class=\"_ _0\"></span>aci\u00f3n </div><div class=\"t m0 x8 hc y4bb ff3 fs5 fc1 sc0 ls0 ws0\">del 10,075% comuni<span class=\"_ _0\"></span>cada a la CNMV en fecha <span class=\"_ _0\"></span>04/10/2023.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hd y4bc ff2 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _7\"> </span><span class=\"ff3\"> </span></div></div>Las participaciones<span class=\"_ _0\"></span> significativas en e<span class=\"_ _0\"></span>l capital dir<span class=\"_ _0\"></span>ectas o indirectas <span class=\"_ _0\"></span>son las siguientes:<span class=\"_ _0\"></span> Nombr<span class=\"_ _1\"></span>e o<span class=\"_ _1\"></span> denom<span class=\"_ _1\"></span>inac<span class=\"_ _1\"></span>i\u00f3n so<span class=\"_ _1\"></span>cial<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> acci<span class=\"_ _1\"></span>onist<span class=\"_ _1\"></span>a % dere<span class=\"_ _1\"></span>cho<span class=\"_ _1\"></span>s de voto<span class=\"_ _1\"></span> dire<span class=\"_ _1\"></span>ctos % dere<span class=\"_ _1\"></span>cho<span class=\"_ _1\"></span>s de <span class=\"_ _1\"></span>voto indir<span class=\"_ _1\"></span>ectos<span class=\"_ _1\"></span> % sobr<span class=\"_ _1\"></span>e <span class=\"ls40\">el</span> total <span class=\"_ _2\"></span>de dere<span class=\"_ _1\"></span>chos <span class=\"ls41\">de</span> <span class=\"_ _2\"></span>voto<span class=\"_ _1\"></span><span class=\"sc0\"> </span>YBARRA CAREAG<span class=\"_ _1\"></span>A, CARMEN - 7,844% 7,844% MIQUEL Y COSTAS<span class=\"_ _1\"></span> &amp; MIQUEL, S.<span class=\"_ _1\"></span> A. - 10,075% 10,075% MAGALLANES<span class=\"_ _1\"></span> VALUE INVESTO<span class=\"_ _1\"></span>RS, S.A., SGI<span class=\"_ _1\"></span>IC - 5,356% 5,356% G<span class=\"_ _0\"></span>anancias a<span class=\"_ _0\"></span>cumuladas y ot<span class=\"_ _0\"></span>ras reserva<span class=\"_ _3c\"> </span>s<span class=\"_ _0\"></span> Reservas en Sociedades Consolidadas  Reserva de Redenominaci\u00f3n Ganancias acumuladas y otras reservas Total Al 1 de enero de 2022<span class=\"_ _1\"></span> 129.530 12<span class=\"ls0\"> </span>144.297 273.839 Variaci\u00f3n de Reserv<span class=\"_ _1\"></span>as de Socie<span class=\"_ _1\"></span>dades Consolidadas<span class=\"_ _1\"></span> 11.136 - (11.136) - Dividendos - - (5.444) (5.444) Resultado 2022<span class=\"_ _1\"></span> - - 15.836 15.836 Otros - - - - Saldo al 31 de diciembre <span class=\"_ _1\"></span>de 2022 140.666 12<span class=\"ls0\"> </span>143.553 284.231 Saldo al 1 de enero de<span class=\"_ _1\"></span> 2023<span class=\"sc0\"> </span>140.666 12<span class=\"ls0\"> </span>143.553 284.231 Variaci\u00f3n de Reserv<span class=\"_ _1\"></span>as de Socie<span class=\"_ _1\"></span>dades  (13.415) - 13.415 - Dividendos  - - (4.278) (4.278) Distribuci\u00f3n Re<span class=\"_ _1\"></span>sultado a\u00f1o ante<span class=\"_ _1\"></span>rior 17.457 - (17.457) - Resultado 2023<span class=\"_ _1\"></span> - - 47.125 47.125 Reducci\u00f3n de Ca<span class=\"_ _1\"></span>pital - - (4.492) (4.492) Otros - - (504) (504) Saldo al 31 de diciembre <span class=\"_ _1\"></span>de 2023<span class=\"sc0\"> </span>144.708 12<span class=\"ls0\"> </span>177.362 322.082 Bajo <span class=\"_ _0\"></span>el ep\u00edgrafe <span class=\"_ _0\"></span>Ganancia<span class=\"_ _0\"></span>s ac<span class=\"_ _0\"></span>umuladas y <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>reservas <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incluye <span class=\"_ _0\"></span>reserva l<span class=\"_ _0\"></span>egal p<span class=\"_ _0\"></span>or un <span class=\"_ _0\"></span>importe de <span class=\"_ _2\"></span>1.4<span class=\"_ _0\"></span>34 <span class=\"_ _2\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>euros <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span><span class=\"ls7\">2022</span>: <span class=\"_ _3\"></span>1.434 <span class=\"_ _3\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>uros), <span class=\"_ _2\"></span>y <span class=\"_ _3\"></span>una <span class=\"_ _2\"></span>rese<span class=\"_ _0\"></span>rva <span class=\"_ _2\"></span>para <span class=\"_ _3\"></span>capital <span class=\"_ _3\"></span>amortizado<span class=\"_ _0\"></span><span class=\"lsd\">, </span>indisponible, po<span class=\"_ _0\"></span>r importe de 91<span class=\"_ _0\"></span>6 miles de euros (2<span class=\"_ _0\"></span>022<span class=\"ls26\">: <span class=\"ls7\">742<span class=\"_ _0\"></span></span></span> miles de euros<span class=\"ls1c\">).<span class=\"_ _0\"></span></span><span class=\"sc1\"> </span>La <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Ibe<span class=\"_ _0\"></span>rpapel <span class=\"_ _2\"></span>Gesti\u00f3<span class=\"_ _0\"></span>n, <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>tiene <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>egistrada <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>eserva <span class=\"_ _2\"></span>indispo<span class=\"_ _0\"></span>nible <span class=\"_ _2\"></span>derivada <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>as diferencias surgidas<span class=\"_ _0\"></span> como con<span class=\"_ _0\"></span>secuencia de la conve<span class=\"_ _0\"></span>rsi\u00f3n a euros de<span class=\"_ _0\"></span> la cifra de capit<span class=\"_ _0\"></span>al social, de acuerdo <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>contenid<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>Ley <span class=\"_ _16\"></span>46/19<span class=\"_ _0\"></span>98 <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>17 <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>diciemb<span class=\"_ _0\"></span>re <span class=\"_ _16\"></span>sobre <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>Intro<span class=\"_ _0\"></span>ducci\u00f3n <span class=\"_ _16\"></span>al <span class=\"_ _3\"></span>euro, por importe de 12 mil<span class=\"_ _0\"></span>es de euros.<span class=\"_ _0\"></span><span class=\"fs1\"> </span>D<span class=\"_ _0\"></span>iferencia a<span class=\"_ _0\"></span>cumulada de <span class=\"_ _0\"></span>conversi\u00f3n<span class=\"_ _0\"></span>  Diferencias de conversi\u00f3n  1 de enero de 2022 (18.637) Diferencias de<span class=\"_ _1\"></span> conversi\u00f3n 6.713 31 de diciembre de 2022<span class=\"_ _1\"></span> (11.924) 1 de enero de <span class=\"ls6\">2023</span> (11.924) Diferencias de<span class=\"_ _1\"></span> conversi\u00f3n (5.374) 31 de diciembre de 2023<span class=\"_ _1\"></span> (<span class=\"ls6\">17</span>.<span class=\"ls6\">298</span>) El <span class=\"_ _16\"></span>desglose <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>diferencia <span class=\"_ _16\"></span>acumulada <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>conversi<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>soci<span class=\"_ _0\"></span>edades <span class=\"_ _2\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ubgrupos <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>cierre <span class=\"_ _16\"></span>de los ejercicios 2023<span class=\"_ _0\"></span> <span class=\"ls1f\">y </span>2022 es <span class=\"_ _0\"></span>el siguiente: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Sociedad o subgrupo Iberpapel Argent<span class=\"_ _1\"></span>ina, S. A, (5.905) (3.058) Forestal Los Gur<span class=\"_ _1\"></span>ises Entrerriano<span class=\"_ _1\"></span>s, S.A. (417) (45) Forestal Santa<span class=\"_ _1\"></span> Mar\u00eda, S.A. 400<span class=\"ls0\"> </span>2.958 Forestal Loma A<span class=\"_ _1\"></span>lta, S.A. (1.212) (908) Forestal Vonger, S<span class=\"_ _1\"></span>.A. (532) (885) Los Eucaliptus, S.<span class=\"_ _1\"></span>A. (9.025) (9.379) Samakil, S.A.<span class=\"_ _1\"></span> (607) (607) (<span class=\"ls6\">17.29</span>8) (11.924) El <span class=\"_ _4\"> </span>pe<span class=\"_ _1\"></span>so <span class=\"_ _4\"> </span>ar<span class=\"_ _1\"></span>ge<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>  v<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>su<span class=\"_ _1\"></span>s <span class=\"_ _4\"> </span>eu<span class=\"_ _8\"></span>ro  s<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>dep<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>\u00f3 <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>78,<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>6%<span class=\"_ _1\"></span>  d<span class=\"_ _1\"></span>el <span class=\"_ _4\"> </span>31<span class=\"_ _1\"></span>  d<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>dic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mbr<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>202<span class=\"_ _1\"></span>2 <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>31<span class=\"_ _1\"></span>  de<span class=\"_ _8\"></span> dic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mbr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 2<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>3 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>gu<span class=\"_ _1\"></span>ayo<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>0,<span class=\"_ _1\"></span>97%<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>mis<span class=\"_ _1\"></span>mo <span class=\"_ _8\"></span>peri<span class=\"_ _1\"></span>od<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>e t<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mp<span class=\"_ _1\"></span>o.<span class=\"_ _1\"></span>  <span class=\"_ _2\"></span><span class=\"ff3 sc3\">D<span class=\"_ _0\"></span>isponibilid<span class=\"_ _0\"></span>ad y restriccio<span class=\"_ _0\"></span>nes sobre<span class=\"_ _0\"></span> Reservas y G<span class=\"_ _0\"></span>anancias acumul<span class=\"_ _0\"></span>adas y Otr<span class=\"_ _0\"></span>as reservas<span class=\"_ _16\"></span> </span>El <span class=\"_ _2\"></span>desglose <span class=\"_ _2\"></span>por <span class=\"_ _16\"></span>so<span class=\"_ _0\"></span>ciedades <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>dici<span class=\"_ _0\"></span>embre <span class=\"_ _2\"></span>de <span class=\"_ _3\"> </span>2023 <span class=\"_ _2\"></span><span class=\"ls12\">y <span class=\"_ _16\"></span></span>2022 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>Res<span class=\"_ _0\"></span>ervas <span class=\"_ _16\"></span>en <span class=\"_ _2\"></span>So<span class=\"_ _0\"></span>ciedades Consolidadas es el sig<span class=\"_ _0\"></span>uiente:<span class=\"_ _0\"></span> <div class=\"c w82 h54 gs2be\"><div class=\"t m0 x1b hb y561 ff3 fs3 fc1 sc1 ls6 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w84 h54 gs2bf\"><div class=\"t m0 x1b hb y561 ff3 fs3 fc1 sc1 ls6 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c wba h54 gs2c0\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">Sociedad o subgrupo </div></div><div class=\"c wba h4d gs2c1\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Iberbarna Papel, S<span class=\"_ _1\"></span>.A.U. </div></div><div class=\"c w82 h4d gs2c2\"><div class=\"t m0 x1e hb y456 ff3 fs3 fc1 sc0 ls6 ws0\">318<span class=\"ls0\"> </span></div></div><div class=\"c w84 h4d gs2c3\"><div class=\"t m0 x1e hb y6d4 ff3 fs3 fc1 sc0 ls6 ws0\">352<span class=\"ls0\"> </span></div></div><div class=\"c wba h54 gs2c4\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Moliner Dom\u00ednguez<span class=\"_ _1\"></span> y Cia., S.A.<span class=\"_ _1\"></span>U. </div></div><div class=\"c w82 h54 gs2c5\"><div class=\"t m0 x1e hb y63e ff3 fs3 fc1 sc0 ls6 ws0\">549<span class=\"ls0\"> </span></div></div><div class=\"c w84 h54 gs2c6\"><div class=\"t m0 x1e hb y561 ff3 fs3 fc1 sc0 ls6 ws0\">549<span class=\"ls0\"> </span></div></div><div class=\"c wba h54 gs2c7\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Distribuidora P<span class=\"_ _1\"></span>apelera, S.A.U<span class=\"_ _1\"></span>. </div></div><div class=\"c w82 h54 gs2c8\"><div class=\"t m0 x1e hb y63e ff3 fs3 fc1 sc0 ls6 ws0\">283<span class=\"ls0\"> </span></div></div><div class=\"c w84 h54 gs2c9\"><div class=\"t m0 x1e hb y561 ff3 fs3 fc1 sc0 ls6 ws0\">282<span class=\"ls0\"> </span></div></div><div class=\"c wba h4d gs2ca\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Central de Sumin<span class=\"_ _1\"></span>istros de Arte<span class=\"_ _1\"></span>s Gr\u00e1ficas Papel,<span class=\"_ _1\"></span> S.A.U. </div></div><div class=\"c w82 h4d gs2cb\"><div class=\"t m0 x1e hb y456 ff3 fs3 fc1 sc0 ls6 ws0\">430<span class=\"ls0\"> </span></div></div><div class=\"c w84 h4d gs2cc\"><div class=\"t m0 x1e hb y6d4 ff3 fs3 fc1 sc0 ls6 ws0\">430<span class=\"ls0\"> </span></div></div><div class=\"c wba h54 gs2cd\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Papelera Guipuz<span class=\"_ _1\"></span>coana de Zicu\u00f1<span class=\"_ _1\"></span>aga, S.A.U. </div></div><div class=\"c w82 h54 gs2ce\"><div class=\"t m0 x28 hb y63e ff3 fs3 fc1 sc0 ls0 ws0\">111.947 </div></div><div class=\"c w84 h54 gs2cf\"><div class=\"t m0 x28 hb y561 ff3 fs3 fc1 sc0 ls0 ws0\">103.976 </div></div><div class=\"c wba h54 gs2d0\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Copaimex, S.A.<span class=\"_ _1\"></span>U. </div></div><div class=\"c w82 h54 gs2d1\"><div class=\"t m0 x1e hb y63e ff3 fs3 fc1 sc0 ls6 ws0\">103<span class=\"ls0\"> </span></div></div><div class=\"c w84 h54 gs2d2\"><div class=\"t m0 x1e hb y561 ff3 fs3 fc1 sc0 ls6 ws0\">213<span class=\"ls0\"> </span></div></div><div class=\"c wba h4c gs2d3\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Ibereucaliptos, S<span class=\"_ _1\"></span>.A.U. </div></div><div class=\"c w82 h4c gs2d4\"><div class=\"t m0 x24 hb y456 ff3 fs3 fc1 sc0 ls0 ws0\">1<span class=\"ls6\">5.968</span> </div></div><div class=\"c w84 h4c gs2d5\"><div class=\"t m0 x24 hb y6d4 ff3 fs3 fc1 sc0 ls0 ws0\">24.737 </div></div><div class=\"c wba h54 gs2d6\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Zicupap, S.A.U.<span class=\"_ _1\"></span> </div></div><div class=\"c w82 h54 gs2d7\"><div class=\"t m0 x3b hb y63e ff3 fs3 fc1 sc0 ls6 ws0\">59<span class=\"ls0\"> </span></div></div><div class=\"c w84 h54 gs2d8\"><div class=\"t m0 x3b hb y561 ff3 fs3 fc1 sc0 ls6 ws0\">58<span class=\"ls0\"> </span></div></div><div class=\"c wba h54 gs2d9\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Iberpapel Argent<span class=\"_ _1\"></span>ina, S.A. </div></div><div class=\"c w82 h54 gs2da\"><div class=\"t m0 x62 hb y63e ff3 fs3 fc1 sc0 ls0 ws0\">(737) </div></div><div class=\"c w84 h54 gs2db\"><div class=\"t m0 x62 hb y561 ff3 fs3 fc1 sc0 ls0 ws0\">(623) </div></div><div class=\"c wba h4d gs2dc\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Forestal Los Gur<span class=\"_ _1\"></span>ises Entrerriano<span class=\"_ _1\"></span>s, S.A. </div></div><div class=\"c w82 h4d gs2dd\"><div class=\"t m0 x1e hb y456 ff3 fs3 fc1 sc0 ls6 ws0\">819<span class=\"ls0\"> </span></div></div><div class=\"c w84 h4d gs2de\"><div class=\"t m0 x1e hb y6d4 ff3 fs3 fc1 sc0 ls6 ws0\">634<span class=\"ls0\"> </span></div></div><div class=\"c wba h54 gs2df\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Forestal Santa<span class=\"_ _1\"></span> Mar\u00eda, S.A. </div></div><div class=\"c w82 h54 gs2e0\"><div class=\"t m0 x11 hb y63e ff3 fs3 fc1 sc0 ls0 ws0\">1.631 </div></div><div class=\"c w84 h54 gs2e1\"><div class=\"t m0 x11 hb y561 ff3 fs3 fc1 sc0 ls0 ws0\">1.578 </div></div><div class=\"c wba h54 gs2e2\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Forestal Loma A<span class=\"_ _1\"></span>lta, S.A. </div></div><div class=\"c w82 h54 gs2e3\"><div class=\"t m0 x11 hb y63e ff3 fs3 fc1 sc0 ls0 ws0\">1.399 </div></div><div class=\"c w84 h54 gs2e4\"><div class=\"t m0 x11 hb y561 ff3 fs3 fc1 sc0 ls0 ws0\">1.530 </div></div><div class=\"c wba h4d gs2e5\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Forestal Vonger, S<span class=\"_ _1\"></span>.A. </div></div><div class=\"c w82 h4d gs2e6\"><div class=\"t m0 x1e hb y456 ff3 fs3 fc1 sc0 ls6 ws0\">430<span class=\"ls0\"> </span></div></div><div class=\"c w84 h4d gs2e7\"><div class=\"t m0 x1e hb y6d4 ff3 fs3 fc1 sc0 ls6 ws0\">453<span class=\"ls0\"> </span></div></div><div class=\"c wba h54 gs2e8\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Los Eucaliptus, S.<span class=\"_ _1\"></span>A. </div></div><div class=\"c w82 h54 gs2e9\"><div class=\"t m0 x24 hb y63e ff3 fs3 fc1 sc0 ls0 ws0\">10.614 </div></div><div class=\"c w84 h54 gs2ea\"><div class=\"t m0 x11 hb y561 ff3 fs3 fc1 sc0 ls0 ws0\">5.600 </div></div><div class=\"c wba h54 gs2eb\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Samakil, S.A.<span class=\"_ _1\"></span> </div></div><div class=\"c w82 h54 gs2ec\"><div class=\"t m0 x1e hb y63e ff3 fs3 fc1 sc0 ls6 ws0\">865<span class=\"ls0\"> </span></div></div><div class=\"c w84 h54 gs2ed\"><div class=\"t m0 x1e hb y561 ff3 fs3 fc1 sc0 ls6 ws0\">867<span class=\"ls0\"> </span></div></div><div class=\"c wba h4d gs2ee\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Iberpapel On l<span class=\"_ _1\"></span>ine, S.L.U. </div></div><div class=\"c w82 h4d gs2ef\"><div class=\"t m0 x3b hb y456 ff3 fs3 fc1 sc0 ls6 ws0\">30<span class=\"ls0\"> </span></div></div><div class=\"c w84 h4d gs2f0\"><div class=\"t m0 x3b hb y6d4 ff3 fs3 fc1 sc0 ls6 ws0\">30<span class=\"ls0\"> </span></div></div><div class=\"c w82 h56 gs2f1\"><div class=\"t m0 x28 hb y63e ff3 fs3 fc1 sc1 ls6 ws0\">144.708<span class=\"ls0\"> </span></div></div><div class=\"c w84 h56 gs2f2\"><div class=\"t m0 x28 hb y63e ff3 fs3 fc1 sc1 ls0 ws0\">140.666 </div></div><div class=\"c w4 h2 gs2f3\"><div class=\"t m0 x8 h1b y51b ff3 fs1 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y6e2 ff3 fs5 fc1 sc0 ls0 ws0\">Al <span class=\"_ _19\"> </span>31 <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>diciembr<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span><span class=\"ls7\">2023<span class=\"_ _0\"></span></span>, <span class=\"_ _19\"> </span>exist<span class=\"ls20\">en<span class=\"_ _0\"></span></span> <span class=\"_ _19\"> </span>reservas <span class=\"_ _19\"> </span>y <span class=\"_ _19\"> </span>gananci<span class=\"_ _0\"></span>as <span class=\"_ _19\"> </span>acumuladas <span class=\"_ _19\"> </span>ind<span class=\"_ _0\"></span>isponibles <span class=\"_ _19\"> </span>por </div><div class=\"t m0 x8 hc y394 ff3 fs5 fc1 sc0 ls0 ws0\">importe <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>2.3<span class=\"lse\">62</span> <span class=\"_ _2\"></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>(20<span class=\"_ _0\"></span>22<span class=\"ls26\">: <span class=\"_ _2\"></span></span>2.1<span class=\"_ _0\"></span>88 <span class=\"_ _2\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>euros) <span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>correspo<span class=\"_ _0\"></span>nden <span class=\"_ _2\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>reserva </div><div class=\"t m0 x8 hc y51e ff3 fs5 fc1 sc0 ls0 ws0\">legal, reserva de redenom<span class=\"_ _0\"></span>inaci\u00f3n de capital so<span class=\"_ _0\"></span>cial a euros y reserva pa<span class=\"_ _0\"></span>ra capital amortizado.<span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hc y6fe ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y6ff ff3 fs5 fc1 sc0 ls0 ws0\">La <span class=\"_ _3\"></span>re<span class=\"_ _1\"></span>serva <span class=\"_ _3\"></span>legal, <span class=\"_ _3\"></span>que <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>sciende <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>1.4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4 <span class=\"_ _2\"></span>mi<span class=\"_ _0\"></span>les <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>uros <span class=\"_ _3\"> </span>ha <span class=\"_ _3\"></span>sido <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>otada <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span>formidad <span class=\"_ _3\"></span>con <span class=\"_ _2\"></span>el<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y19e ff3 fs5 fc1 sc0 ls0 ws0\">art\u00edculo <span class=\"_ _3\"></span>274 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Te<span class=\"_ _1\"></span>xto <span class=\"_ _3\"> </span>Refundido <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Ley <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>So<span class=\"_ _0\"></span>ciedades <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Capital, <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>establece <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue, <span class=\"_ _3\"></span>en </div><div class=\"t m0 x8 hc y522 ff3 fs5 fc1 sc0 ls0 ws0\">todo <span class=\"_ _16\"></span>caso, <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>cifra <span class=\"_ _16\"></span>igual <span class=\"_ _0\"></span>al <span class=\"_ _16\"></span>10 <span class=\"_ _0\"></span>por <span class=\"_ _16\"></span>100 <span class=\"_ _0\"></span>del <span class=\"_ _16\"></span>beneficio <span class=\"_ _16\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>socie<span class=\"_ _0\"></span>dad <span class=\"_ _0\"></span>domi<span class=\"_ _0\"></span>nante <span class=\"_ _16\"></span>se </div><div class=\"t m0 x8 hc y700 ff3 fs5 fc1 sc0 ls0 ws0\">destinar\u00e1 a reserva leg<span class=\"_ _0\"></span>al hasta que alcance, al menos<span class=\"_ _0\"></span>, el 20 por 100 del c<span class=\"_ _0\"></span>apital social. <span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hc y701 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y1a2 ff3 fs5 fc1 sc0 ls0 ws0\">La <span class=\"_ _17\"> </span>reserva <span class=\"_ _17\"> </span>legal, <span class=\"_ _17\"> </span>mientras <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>supere <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>l\u00edmite <span class=\"_ _17\"> </span>indicado<span class=\"_ _0\"></span>  en <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>p\u00e1r<span class=\"_ _0\"></span>rafo <span class=\"_ _17\"> </span>anterior <span class=\"_ _17\"> </span>s\u00f3lo <span class=\"_ _17\"> </span>podr\u00e1<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y525 ff3 fs5 fc1 sc0 ls0 ws0\">destinarse <span class=\"_ _19\"> </span>a <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _19\"> </span>compensaci\u00f3n <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>p\u00e9rdid<span class=\"_ _0\"></span>as, <span class=\"_ _19\"> </span>en <span class=\"_ _15\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>caso <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _15\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>e<span class=\"_ _0\"></span>xistan <span class=\"_ _19\"> </span>otras <span class=\"_ _19\"> </span>reservas </div><div class=\"t m0 x8 hc y702 ff3 fs5 fc1 sc0 ls0 ws0\">disponibles <span class=\"_ _16\"></span>su<span class=\"_ _0\"></span>ficientes <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _16\"></span>este <span class=\"_ _2\"></span>fin.<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>aportaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>cada <span class=\"_ _16\"></span>soci<span class=\"_ _0\"></span>edad <span class=\"_ _16\"></span>incl<span class=\"_ _0\"></span>uida <span class=\"_ _16\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>er\u00edmetro </div><div class=\"t m0 x8 hc y703 ff3 fs5 fc1 sc0 ls0 ws0\">de <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span>solidaci\u00f3n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>res<span class=\"_ _0\"></span>ultados <span class=\"_ _2\"></span>consolidados, <span class=\"_ _3\"></span>con <span class=\"_ _16\"></span>indicaci\u00f3n <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>corresponde <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y1a6 ff3 fs5 fc1 sc0 ls0 ws0\">los intereses minorita<span class=\"_ _0\"></span>rios es como<span class=\"_ _0\"></span> sigue: </div><div class=\"t m0 x8 hd y529 ff2 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _7\"> </span><span class=\"ff3\"> </span></div></div><div class=\"c wbb h4d gs2f5\"><div class=\"t m0 x2a hb y133 ff3 fs3 fc1 sc1 ls6 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w99 h4d gs2f6\"><div class=\"t m0 x2a hb y133 ff3 fs3 fc1 sc1 ls6 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c wbb h67 gs2f7\"><div class=\"t m0 x4b hb y111 ff3 fs3 fc1 sc1 ls0 ws0\">Resultado </div><div class=\"t m0 x5d hb y7f ff3 fs3 fc1 sc1 ls0 ws0\">consolidado<span class=\"sc0\"> </span></div></div><div class=\"c w99 h67 gs2f8\"><div class=\"t m0 x4b hb y111 ff3 fs3 fc1 sc1 ls0 ws0\">Resultado </div><div class=\"t m0 x5d hb y7f ff3 fs3 fc1 sc1 ls0 ws0\">consolidado<span class=\"sc0\"> </span></div></div><div class=\"c w5e h54 gs2f9\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">Sociedad / Subgrupo </div></div><div class=\"c w5e h4d gs2fa\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Iberpapel Gesti\u00f3n,<span class=\"_ _1\"></span> S.A. </div></div><div class=\"c wbb h4d gs2fb\"><div class=\"t m0 x1b hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">(<span class=\"ls6\">416</span>) </div></div><div class=\"c w99 h4d gs2fc\"><div class=\"t m0 x24 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">(1.<span class=\"ls6\">621</span>) </div></div><div class=\"c w5e h54 gs2fd\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Papelera Guipuz<span class=\"_ _1\"></span>coana de Zicu\u00f1<span class=\"_ _1\"></span>aga, S.A.U. </div></div><div class=\"c wbb h54 gs2fe\"><div class=\"t m0 xa8 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">25.761 </div></div><div class=\"c w99 h54 gs2ff\"><div class=\"t m0 xa8 hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">10.871<span class=\"ls0\"> </span></div></div><div class=\"c w5e h54 gs300\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Ibereucaliptos, S<span class=\"_ _1\"></span>.A.U. </div></div><div class=\"c wbb h54 gs301\"><div class=\"t m0 x1e hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">(<span class=\"ls6\">10</span>) </div></div><div class=\"c w99 h54 gs302\"><div class=\"t m0 x62 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">1.2<span class=\"ls6\">31</span> </div></div><div class=\"c w5e h4d gs303\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Iberbarna Papel, S<span class=\"_ _1\"></span>.A.U. </div></div><div class=\"c wbb h4d gs304\"><div class=\"t m0 xb3 hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">23<span class=\"ls0\"> </span></div></div><div class=\"c w99 h4d gs305\"><div class=\"t m0 xb3 hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c w5e h54 gs306\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Moliner Dom\u00ednguez<span class=\"_ _1\"></span> y C\u00eda., S.A.U.<span class=\"_ _1\"></span> </div></div><div class=\"c wbb h54 gs307\"><div class=\"t m0 xb3 hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">23<span class=\"ls0\"> </span></div></div><div class=\"c w99 h54 gs308\"><div class=\"t m0 xb3 hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">26<span class=\"ls0\"> </span></div></div><div class=\"c w5e h54 gs309\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Distribuidora P<span class=\"_ _1\"></span>apelera, S.A.U<span class=\"_ _1\"></span>. </div></div><div class=\"c wbb h54 gs30a\"><div class=\"t m0 xb3 hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">47<span class=\"ls0\"> </span></div></div><div class=\"c w99 h54 gs30b\"><div class=\"t m0 xb3 hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">66<span class=\"ls0\"> </span></div></div><div class=\"c w5e h4c gs30c\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Central de Sumin<span class=\"_ _1\"></span>istros de Arte<span class=\"_ _1\"></span>s Gr\u00e1ficas Papel,<span class=\"_ _1\"></span> S.A.U. </div></div><div class=\"c wbb h4c gs30d\"><div class=\"t m0 xb3 hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">72<span class=\"ls0\"> </span></div></div><div class=\"c w99 h4c gs30e\"><div class=\"t m0 xb3 hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">25<span class=\"ls0\"> </span></div></div><div class=\"c w5e h54 gs30f\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Iberpapel Argent<span class=\"_ _1\"></span>ina, S.A. </div></div><div class=\"c wbb h54 gs310\"><div class=\"t m0 x1b hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">(<span class=\"ls6\">285</span>) </div></div><div class=\"c w99 h54 gs311\"><div class=\"t m0 x1b hb y133 ff3 fs3 fc1 sc0 ls42 ws0\">(1<span class=\"ls6\">14<span class=\"ls0\">) </span></span></div></div><div class=\"c w5e h54 gs312\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Forestal Los Gur<span class=\"_ _1\"></span>ises Entrerriano<span class=\"_ _1\"></span>s, S.A. </div></div><div class=\"c wbb h54 gs313\"><div class=\"t m0 xb3 hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">43<span class=\"ls0\"> </span></div></div><div class=\"c w99 h54 gs314\"><div class=\"t m0 x29 hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">185<span class=\"ls0\"> </span></div></div><div class=\"c w5e h4d gs315\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Forestal Santa<span class=\"_ _1\"></span> Mar\u00eda, S.A. </div></div><div class=\"c wbb h4d gs316\"><div class=\"t m0 x1b hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">(<span class=\"ls6\">224</span>) </div></div><div class=\"c w99 h4d gs317\"><div class=\"t m0 xb3 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">53 </div></div><div class=\"c w5e h54 gs318\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Forestal Loma A<span class=\"_ _1\"></span>lta, S.A. </div></div><div class=\"c wbb h54 gs319\"><div class=\"t m0 x1b hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">(<span class=\"ls6\">181</span>) </div></div><div class=\"c w99 h54 gs31a\"><div class=\"t m0 x1b hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">(131) </div></div><div class=\"c w5e h54 gs31b\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Forestal Vonger, S<span class=\"_ _1\"></span>.A. </div></div><div class=\"c wbb h54 gs31c\"><div class=\"t m0 x1e hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">(<span class=\"ls6\">33</span>) </div></div><div class=\"c w99 h54 gs31d\"><div class=\"t m0 x1e hb y133 ff3 fs3 fc1 sc0 ls42 ws0\">(2<span class=\"ls0\">3) </span></div></div><div class=\"c w5e h4d gs31e\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Los Eucaliptus, S.<span class=\"_ _1\"></span>A. </div></div><div class=\"c wbb h4d gs31f\"><div class=\"t m0 xa8 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">22.208 </div></div><div class=\"c w99 h4d gs320\"><div class=\"t m0 x62 hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">5.014<span class=\"ls0\"> </span></div></div><div class=\"c w5e h54 gs321\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Samakil, S.A.<span class=\"_ _1\"></span> </div></div><div class=\"c wbb h54 gs322\"><div class=\"t m0 x3b hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">(1) </div></div><div class=\"c w99 h54 gs323\"><div class=\"t m0 x3b hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">(2) </div></div><div class=\"c w5e h54 gs324\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Copaimex, S.A.<span class=\"_ _1\"></span>U. </div></div><div class=\"c wbb h54 gs325\"><div class=\"t m0 x1e hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">(<span class=\"ls6\">53</span>) </div></div><div class=\"c w99 h54 gs326\"><div class=\"t m0 x1e hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">(10) </div></div><div class=\"c w5e h4d gs327\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Zicupap, S.A.U.<span class=\"_ _1\"></span> </div></div><div class=\"c wbb h4d gs328\"><div class=\"t m0 xb3 hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">20<span class=\"ls0\"> </span></div></div><div class=\"c w99 h4d gs329\"><div class=\"t m0 xb3 hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c w5e h54 gs32a\"><div class=\"t m0 x16 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">Iberpapel On L<span class=\"_ _1\"></span>ine, S.L.U. </div></div><div class=\"c wbb h54 gs32b\"><div class=\"t m0 x29 hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">131<span class=\"ls0\"> </span></div></div><div class=\"c w99 h54 gs32c\"><div class=\"t m0 x29 hb y133 ff3 fs3 fc1 sc0 ls6 ws0\">24<span class=\"ls0\">1 </span></div></div><div class=\"c wbb h37 gs32d\"><div class=\"t m0 xa8 hb y456 ff3 fs3 fc1 sc1 ls0 ws0\">47.125 </div></div><div class=\"c w99 h37 gs32e\"><div class=\"t m0 xa8 hb y456 ff3 fs3 fc1 sc1 ls6 ws0\">15.836<span class=\"ls0\"> </span></div></div><div class=\"c w4 h2 gs32f\"><div class=\"t m0 x8 h2e y716 ff3 fs7 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y717 ff3 fs5 fc1 sc0 ls0 ws0\">La p<span class=\"_ _0\"></span>ropuesta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>distribuci<span class=\"_ _0\"></span>\u00f3n d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>resultado d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>2023 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>determinado <span class=\"_ _0\"></span>de </div><div class=\"t m0 x8 hc y718 ff3 fs5 fc1 sc0 ls0 ws0\">conformidad <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>legisl<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _4\"> </span>mercantil <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span><span class=\"ls43\">los</span> <span class=\"_ _4\"> </span>principios <span class=\"_ _4\"> </span>contables <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>elaboraci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>las </div><div class=\"t m0 x8 hc y719 ff3 fs5 fc1 sc0 ls0 ws0\">cuentas  anuales  in<span class=\"_ _0\"></span>dividuales  de  la  So<span class=\"_ _0\"></span>ciedad  domin<span class=\"_ _0\"></span>ante  a  presentar  a  l<span class=\"_ _0\"></span>a  Junta  Gener<span class=\"_ _0\"></span>al  de </div><div class=\"t m0 x8 hc y40 ff3 fs5 fc1 sc0 ls0 ws0\">Accionistas, as\u00ed como la<span class=\"_ _0\"></span> distribuci\u00f3n de <span class=\"_ _0\"></span>2022 aproba<span class=\"_ _0\"></span>da es la siguiente:<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y71a ff3 fs5 fc1 sc0 ls0 ws0\"> </div></div><div class=\"c wa0 h4d gs330\"><div class=\"t m0 x1b hb y133 ff3 fs3 fc1 sc1 ls6 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w73 h4d gs331\"><div class=\"t m0 x1b hb y133 ff3 fs3 fc1 sc1 ls6 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w70 h54 gs332\"><div class=\"t m0 xc7 hb y55d ff3 fs3 fc1 sc1 ls0 ws0\">Base de reparto </div></div><div class=\"c w70 h4d gs333\"><div class=\"t m0 xc7 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\"> P\u00e9rdidas y ganan<span class=\"_ _1\"></span>cias </div></div><div class=\"c wa0 h4d gs334\"><div class=\"t m0 x24 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">12.999 </div></div><div class=\"c w73 h4d gs335\"><div class=\"t m0 x52 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">7.443 </div></div><div class=\"c wa0 h4d gs336\"><div class=\"t m0 x24 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">12.999 </div></div><div class=\"c w73 h4d gs337\"><div class=\"t m0 x52 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">7.443 </div></div><div class=\"c w70 h4d gs338\"><div class=\"t m0 xc7 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">Aplicaci\u00f3n </div></div><div class=\"c w70 h55 gs339\"><div class=\"t m0 xc7 hb y620 ff3 fs3 fc1 sc0 ls0 ws0\"> Dividendo a <span class=\"_ _1\"></span>cuenta </div></div><div class=\"c wa0 h55 gs33a\"><div class=\"t m0 x52 hb y620 ff3 fs3 fc1 sc0 ls0 ws0\">5.344 </div></div><div class=\"c w73 h55 gs33b\"><div class=\"t m0 x52 hb y620 ff3 fs3 fc1 sc0 ls0 ws0\">2.681 </div></div><div class=\"c w70 h54 gs33c\"><div class=\"t m0 xc7 hb y55d ff3 fs3 fc1 sc0 ls0 ws0\"> Dividendo com<span class=\"_ _1\"></span>plementario </div></div><div class=\"c wa0 h54 gs33d\"><div class=\"t m0 x55 hb y55d ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w73 h54 gs33e\"><div class=\"t m0 x52 hb y55d ff3 fs3 fc1 sc0 ls0 ws0\">1.608 </div></div><div class=\"c w70 h4d gs33f\"><div class=\"t m0 xc7 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\"> Reservas volunt<span class=\"_ _1\"></span>arias </div></div><div class=\"c wa0 h4d gs340\"><div class=\"t m0 x52 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">7.655 </div></div><div class=\"c w73 h4d gs341\"><div class=\"t m0 x52 hb y133 ff3 fs3 fc1 sc0 ls0 ws0\">3.154 </div></div><div class=\"c wa0 h4d gs342\"><div class=\"t m0 x24 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">12.999 </div></div><div class=\"c w73 h4d gs343\"><div class=\"t m0 x52 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">7.443 </div></div><div class=\"c w4 h2 gs345\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y183 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y184 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y185 ff3 fs5 fc1 sc0 ls0 ws0\">En  fecha<span class=\"_ _0\"></span>  22  de  d<span class=\"_ _0\"></span>iciembre  d<span class=\"_ _0\"></span>e  2023, <span class=\"_ _17\"> </span>el  Cons<span class=\"_ _0\"></span>ejo  de  Ad<span class=\"_ _0\"></span>ministraci\u00f3n<span class=\"_ _0\"></span>  de  la <span class=\"_ _17\"> </span>Compa\u00f1\u00eda,<span class=\"_ _0\"></span>  acord\u00f3 </div><div class=\"t m0 x8 hc y209 ff3 fs5 fc1 sc0 ls0 ws0\">distribuir <span class=\"_ _4\"> </span>dividendo <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>cuenta <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>los <span class=\"_ _4\"> </span>resultados <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>ejercicio <span class=\"_ _4\"> </span>2023 <span class=\"_ _4\"> </span>de  0,5<span class=\"_ _0\"></span>0 <span class=\"_ _4\"> </span>euros <span class=\"_ _4\"> </span>brutos <span class=\"_ _4\"> </span>por </div><div class=\"t m0 x8 hc y20a ff3 fs5 fc1 sc0 ls0 ws0\">acci\u00f3n, por un<span class=\"_ _0\"></span> importe total de 5.344<span class=\"_ _0\"></span> miles de e<span class=\"_ _0\"></span>uros, pagado el 22<span class=\"_ _0\"></span> de diciembre<span class=\"_ _16\"></span>. A tal <span class=\"_ _0\"></span>efecto se </div><div class=\"t m0 x8 hc y53 ff3 fs5 fc1 sc0 ls0 ws0\">elabor\u00f3 <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>siguient<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>est<span class=\"_ _0\"></span>ado <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>tesor<span class=\"_ _0\"></span>er\u00eda <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>revisional <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>un <span class=\"_ _3\"> </span>a\u00f1o, <span class=\"_ _4\"> </span>con <span class=\"_ _3\"> </span>f<span class=\"_ _0\"></span>echa <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>inicio<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>28 <span class=\"_ _3\"> </span>de </div><div class=\"t m0 x8 hc y20b ff3 fs5 fc1 sc0 ls0 ws0\">septiembre <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>202<span class=\"_ _0\"></span>3, <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>onde <span class=\"_ _19\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>po<span class=\"_ _0\"></span>ne <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>m<span class=\"_ _0\"></span>anifiesto <span class=\"_ _1c\"> </span>que <span class=\"_ _1c\"> </span>existe<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>liquid<span class=\"_ _0\"></span>ez <span class=\"_ _1c\"> </span>suficiente <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>la </div><div class=\"t m0 x8 hc y20c ff3 fs5 fc1 sc0 ls0 ws0\">Compa\u00f1\u00eda para la distrib<span class=\"_ _0\"></span>uci\u00f3n del divid<span class=\"_ _0\"></span>endo. <span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y20d ff3 fs5 fc6 sc0 ls0 ws0\"> </div></div><div class=\"c wbc h54 gs346\"><div class=\"t m0 x0_1 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">Saldo inicial al 28.11.2023<span class=\"_ _1\"></span> </div></div><div class=\"c wbe h54 gs347\"><div class=\"t m0 x64 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">46.347 </div></div><div class=\"c wbc h68 gs348\"><div class=\"t m0 x0_1 hb y723 ff3 fs3 fc1 sc1 ls0 ws0\">Cobros Corrientes </div></div><div class=\"c wbc h54 gs349\"><div class=\"t m0 x0_1 hb y133 ff3 fs3 fc1 sc0 ls8 ws0\">   <span class=\"ls0\">Por devolu<span class=\"_ _1\"></span>ci\u00f3n aporta<span class=\"_ _1\"></span>ci\u00f3n Ibereucal<span class=\"_ _1\"></span>iptos, S.A.U. </span></div></div><div class=\"c wbe h54 gs34a\"><div class=\"t m0 x64 hb y118 ff3 fs3 fc1 sc0 ls0 ws0\">21.369 </div></div><div class=\"c wbc h54 gs34b\"><div class=\"t m0 x0_1 hb y133 ff3 fs3 fc1 sc0 ls8 ws0\">   <span class=\"ls0\">Por div<span class=\"_ _1\"></span>idendos<span class=\"sc1\"> </span></span></div></div><div class=\"c wbe h54 gs34c\"><div class=\"t m0 x62 hb y82 ff3 fs3 fc1 sc0 ls0 ws0\">6.000 </div></div><div class=\"c wbc h4d gs34d\"><div class=\"t m0 x0_1 hb y133 ff3 fs3 fc1 sc0 ls8 ws0\">   <span class=\"ls0\">Por pres<span class=\"_ _1\"></span>taci\u00f3n de serv<span class=\"_ _1\"></span>icios y otros </span></div></div><div class=\"c wbe h4d gs34e\"><div class=\"t m0 x3c hb y118 ff3 fs3 fc1 sc0 ls6 ws0\">600<span class=\"ls0\"> </span></div></div><div class=\"c wbc h54 gs34f\"><div class=\"t m0 x0_1 hb y133 ff3 fs3 fc1 sc0 ls8 ws0\">   <span class=\"ls0\">Por intere<span class=\"_ _1\"></span>ses  </span></div></div><div class=\"c wbe h54 gs350\"><div class=\"t m0 x62 hb y118 ff3 fs3 fc1 sc0 ls0 ws0\">2.200 </div></div><div class=\"c wbc h54 gs351\"><div class=\"t m0 x0_1 hb y55d ff3 fs3 fc1 sc1 ls0 ws0\">Total </div></div><div class=\"c wbe h54 gs352\"><div class=\"t m0 x64 hb y55d ff3 fs3 fc1 sc1 ls0 ws0\">30.169 </div></div><div class=\"c wbc h4d gs353\"><div class=\"t m0 x0_1 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">Pagos Corrientes </div></div><div class=\"c wbc h54 gs354\"><div class=\"t m0 x0_1 hb y133 ff3 fs3 fc1 sc0 ls8 ws0\">   <span class=\"ls0\">Por gas<span class=\"_ _1\"></span>tos de personal<span class=\"_ _1\"></span> </span></div></div><div class=\"c wbe h54 gs355\"><div class=\"t m0 x2a hb y118 ff3 fs3 fc1 sc0 ls0 ws0\">(920) </div></div><div class=\"c wbc h54 gs356\"><div class=\"t m0 x0_1 hb y133 ff3 fs3 fc1 sc0 ls8 ws0\">   <span class=\"ls0\">Por retr<span class=\"_ _1\"></span>ibuci\u00f3n al Con<span class=\"_ _1\"></span>sejo </span></div></div><div class=\"c wbe h54 gs357\"><div class=\"t m0 x2a hb y82 ff3 fs3 fc1 sc0 ls0 ws0\">(750) </div></div><div class=\"c wbc h4d gs358\"><div class=\"t m0 x0_1 hb y133 ff3 fs3 fc1 sc0 ls8 ws0\">   <span class=\"ls0\">Por otro<span class=\"_ _1\"></span>s gastos de ex<span class=\"_ _1\"></span>plotaci\u00f3n </span></div></div><div class=\"c wbe h4d gs359\"><div class=\"t m0 x24 hb y118 ff3 fs3 fc1 sc0 ls0 ws0\">(1.000) </div></div><div class=\"c wbc h54 gs35a\"><div class=\"t m0 x0_1 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">Total </div></div><div class=\"c wbe h54 gs35b\"><div class=\"t m0 x24 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">(2.670) </div></div><div class=\"c wbc h55 gs35c\"><div class=\"t m0 x0_1 hb y55d ff3 fs3 fc1 sc1 ls0 ws0\">Saldo final al 28.11.2024 </div></div><div class=\"c wbe h55 gs35d\"><div class=\"t m0 x64 hb y55d ff3 fs3 fc1 sc1 ls0 ws0\">73.846 </div></div><div class=\"c w4 h2 gs345\"><div class=\"t m0 x8 hc y72c ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y72d ff3 fs5 fc1 sc0 ls0 ws0\">En fecha 30 <span class=\"_ _0\"></span>de mayo d<span class=\"_ _0\"></span>e 2023, l<span class=\"_ _0\"></span>a Junta G<span class=\"_ _0\"></span>eneral, acord\u00f3<span class=\"_ _0\"></span> distribuir <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>div<span class=\"_ _0\"></span>idendo comp<span class=\"_ _0\"></span>lementario </div><div class=\"t m0 x8 hc y72e ff3 fs5 fc1 sc0 ls0 ws0\">y <span class=\"_ _0\"></span>definitivo <span class=\"_ _0\"></span>resultad<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _16\"></span>2022 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>0,15 <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>rutos p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>acci\u00f3n,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>total </div><div class=\"t m0 x8 hc y72f ff3 fs5 fc1 sc0 ls0 ws0\">de 1.604 miles de <span class=\"_ _0\"></span>euros, imp<span class=\"_ _0\"></span>orte pagado el 9 de jun<span class=\"_ _0\"></span>io de 2023.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y730 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y731 ff3 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>27 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>febrero <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Consejo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Ad<span class=\"_ _0\"></span>ministraci\u00f3n <span class=\"_ _16\"></span>acord\u00f3 <span class=\"_ _0\"></span>distribui<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>un <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>ividendo <span class=\"_ _0\"></span>a </div><div class=\"t m0 x8 hc y732 ff3 fs5 fc1 sc0 ls0 ws0\">cuenta <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"> </span>resultados <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>ejercicio <span class=\"_ _3\"> </span>2022 <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>0,25 <span class=\"_ _3\"> </span>euros <span class=\"_ _3\"> </span>brutos <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>acci\u00f3n,<span class=\"_ _16\"></span> <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>importe </div><div class=\"t m0 x8 hc y733 ff3 fs5 fc1 sc0 ls0 ws0\">total de 2.674 miles de <span class=\"_ _0\"></span>euros<span class=\"_ _0\"></span>, importe pagado el 10<span class=\"_ _0\"></span> de marzo de 2023<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y734 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y5cd ff3 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>28 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>abril <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>2022, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>J<span class=\"_ _0\"></span>unta <span class=\"_ _0\"></span>General, <span class=\"_ _16\"></span>acord\u00f3 <span class=\"_ _0\"></span>distribuir <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>div<span class=\"_ _0\"></span>idendo <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>plementario </div><div class=\"t m0 x8 hc y735 ff3 fs5 fc1 sc0 ls0 ws0\">y <span class=\"_ _0\"></span>definitivo <span class=\"_ _0\"></span>resultad<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _16\"></span>2021 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span>0,25</span> <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>rutos p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>acci\u00f3n,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>total </div><div class=\"t m0 x8 hc y93 ff3 fs5 fc1 sc0 ls0 ws0\">de 2.722 miles de euros<span class=\"_ _0\"></span>, imp<span class=\"_ _0\"></span>orte pagado el 19 de m<span class=\"_ _0\"></span>ayo de 2022.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y94 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y736 ff3 fs5 fc1 sc0 ls0 ws0\">El <span class=\"_ _2\"></span>28 <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>septiemb<span class=\"_ _0\"></span>re <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>2021, <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>Co<span class=\"_ _0\"></span>nsejo <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Compa\u00f1\u00eda, <span class=\"_ _2\"></span>acord\u00f3 <span class=\"_ _2\"></span>dist<span class=\"_ _0\"></span>ribuir </div><div class=\"t m0 x8 hc y737 ff3 fs5 fc1 sc0 ls0 ws0\">un div<span class=\"_ _0\"></span>idendo <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>uenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> ejercicio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>0,25 <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>bruto<span class=\"_ _0\"></span>s por<span class=\"_ _0\"></span> acci\u00f3<span class=\"_ _0\"></span>n,<span class=\"_ _16\"></span> p<span class=\"_ _0\"></span>or </div><div class=\"t m0 x8 hc y738 ff3 fs5 fc1 sc0 ls0 ws0\">un importe total de 2.722<span class=\"_ _0\"></span> miles de euros<span class=\"_ _0\"></span>. Este<span class=\"_ _0\"></span> importe se pag\u00f3 el 21 de<span class=\"_ _0\"></span> octubre de 2021.<span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hd y739 ff2 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _7\"> </span><span class=\"ff3\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-41": {
   "value": "C<span class=\"_ _0\"></span>apital N.\u00ba Acciones  Capital Prima de emisi\u00f3n Acciones propias Total Al 1 de enero de <span class=\"ls6\">2022</span> 11.039.829 6.624 13.633 (3.084) 17.173 Adquisici\u00f3n Acc<span class=\"_ _1\"></span>iones Propias - - - (2.125) (2.125) Saldo al 31 de diciembre <span class=\"_ _1\"></span>de <span class=\"ls6\">2022</span> 11.039.829 6.624 13.633 (5.209) 15.048 Reducci\u00f3n de c<span class=\"_ _1\"></span>apital (290.000) (174) - 4.666 4.492 Ventas (Adqui<span class=\"_ _1\"></span>sici\u00f3n) Acciones Pr<span class=\"_ _1\"></span>opias - - - (574) (574) Saldo al 31 de diciembre <span class=\"_ _1\"></span>de <span class=\"ls6\">2023</span> 10.749.829 6.450 13.633 (1.117) 18.966 El <span class=\"_ _2\"></span>n\u00famero <span class=\"_ _16\"></span>to<span class=\"_ _0\"></span>tal <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>acciones <span class=\"_ _2\"></span>ordinarias<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>es <span class=\"_ _16\"></span>de <span class=\"_ _3\"></span>10.<span class=\"ls7\">74</span>9.829 <span class=\"_ _2\"></span>acciones <span class=\"_ _2\"></span>(2022<span class=\"ls26\">: <span class=\"_ _2\"></span></span>11.<span class=\"_ _0\"></span>039.829 <span class=\"_ _2\"></span>acciones) con un valor nominal de<span class=\"_ _0\"></span> 0,60 euros por<span class=\"_ _0\"></span> acci\u00f3n (2022<span class=\"_ _0\"></span>: 0,60 euros por a<span class=\"_ _0\"></span>cci\u00f3n). En <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>ejercicio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>023, <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _16\"></span>adquiri\u00f3 <span class=\"_ _16\"></span>76.404 <span class=\"_ _16\"></span>acciones <span class=\"_ _16\"></span>propias <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>Bolsa. <span class=\"_ _0\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _0\"></span>tot<span class=\"_ _0\"></span>al desembolsado <span class=\"_ _15\"> </span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _15\"> </span>adquirir <span class=\"_ _15\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>acciones <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>ue <span class=\"_ _15\"> </span>de <span class=\"_ _19\"> </span>1.245 <span class=\"_ _15\"> </span>miles <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>euros. <span class=\"_ _19\"> </span>Asimismo, <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>han enajenado <span class=\"_ _2\"></span>39.490<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>acciones <span class=\"_ _3\"></span>propias <span class=\"_ _16\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>639 <span class=\"_ _2\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros, <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>riginado una <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>32 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros. <span class=\"_ _2\"></span>A <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>iciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2023, <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>pose\u00eda <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>de 63.453 <span class=\"_ _19\"> </span>acciones <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>ropias <span class=\"_ _1c\"> </span>por <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>coste <span class=\"_ _19\"> </span>o<span class=\"_ _0\"></span>riginal <span class=\"_ _19\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>1.054 <span class=\"_ _19\"> </span>miles <span class=\"_ _1c\"> </span>de <span class=\"_ _19\"> </span>euros. <span class=\"_ _1c\"> </span>Dichas <span class=\"_ _19\"> </span>acciones<span class=\"_ _0\"></span> representan <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>0,<span class=\"_ _0\"></span>590% <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>capital <span class=\"_ _3\"> </span>soci<span class=\"_ _0\"></span>al <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>la <span class=\"_ _4\"> </span>Sociedad. <span class=\"_ _4\"> </span>Estas <span class=\"_ _4\"> </span>acciones <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>mantienen <span class=\"_ _4\"> </span>como autocartera, <span class=\"_ _2\"></span>dentro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>l\u00edmit<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>establecidos <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _16\"></span>art\u00edculo <span class=\"_ _3\"></span>509 <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Ley <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Sociedades <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e Capital. La <span class=\"_ _4\"> </span>Junta <span class=\"_ _4\"> </span>General <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>30 <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>mayo <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>2023, <span class=\"_ _4\"> </span>aprob\u00f3 <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>punto <span class=\"_ _4\"> </span>quinto <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>orden <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>d\u00eda, <span class=\"_ _4\"> </span>la reducci\u00f3n  del  capital <span class=\"_ _4\"> </span>so<span class=\"_ _0\"></span>cial  mediante  la  amortizaci\u00f3n  de <span class=\"_ _4\"> </span>accion<span class=\"_ _0\"></span>es  propias  con  e<span class=\"_ _1\"></span>l  siguiente texto: \u201cA) <span class=\"_ _3\"> </span>Reduci<span class=\"_ _0\"></span>r <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_ _3\"> </span>so<span class=\"_ _0\"></span>cial <span class=\"_ _3\"> </span>de <span class=\"_ _4\"> </span>la <span class=\"_ _3\"> </span>Compa\u00f1\u00eda<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>cuant\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>de <span class=\"_ _4\"> </span>174.000,00 <span class=\"_ _3\"> </span>eu<span class=\"_ _0\"></span>ros, <span class=\"_ _3\"> </span>mediant<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>la amortizaci\u00f3n de <span class=\"_ _0\"></span>290.000 accion<span class=\"_ _0\"></span>es propias que s<span class=\"_ _0\"></span>e encuentran en autoc<span class=\"_ _0\"></span>artera, (que repr<span class=\"_ _0\"></span>esentan, aproximadamente, <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>2,63 <span class=\"_ _17\"> </span>%  del <span class=\"_ _17\"> </span>capital <span class=\"_ _17\"> </span>social <span class=\"_ _17\"> </span>actual <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>la  Soci<span class=\"_ _0\"></span>edad),  las<span class=\"_ _0\"></span>  cuales <span class=\"_ _17\"> </span>han <span class=\"_ _17\"> </span>sido previamente <span class=\"_ _1a\"> </span>adq<span class=\"_ _0\"></span>uiridas <span class=\"_ _1b\"> </span>en <span class=\"_ _1a\"> </span>base <span class=\"_ _1a\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>la <span class=\"_ _1b\"> </span>autorizaci\u00f3n <span class=\"_ _1b\"> </span>efectuada <span class=\"_ _1a\"> </span>por <span class=\"_ _1b\"> </span>la <span class=\"_ _1a\"> </span>Junt<span class=\"_ _0\"></span>a <span class=\"_ _1a\"> </span>General <span class=\"_ _1a\"> </span>d<span class=\"_ _0\"></span>e Accionistas y dentro<span class=\"_ _0\"></span> de los l\u00edmites previstos <span class=\"_ _0\"></span>en la Ley de Sociedad<span class=\"_ _0\"></span>es de Capital.<span class=\"_ _3c\"> </span>La <span class=\"_ _16\"></span>reducci\u00f3n <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>capital <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>realiz<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>cargo <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>reserva <span class=\"_ _16\"></span>volunta<span class=\"_ _0\"></span>ria, <span class=\"_ _16\"></span>procedi\u00e9nd<span class=\"_ _0\"></span>ose <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>dotaci\u00f3n de una <span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>erva por <span class=\"_ _0\"></span>capital<span class=\"_ _0\"></span> amortiz<span class=\"_ _0\"></span>ado p<span class=\"_ _0\"></span>or import<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>e 1<span class=\"_ _0\"></span>74.000,00 <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(cantidad <span class=\"_ _0\"></span>igual <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valor nominal  de <span class=\"_ _4\"> </span>las <span class=\"_ _4\"> </span>acciones  amortizadas) <span class=\"_ _4\"> </span>de  la <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>solo  ser\u00e1 <span class=\"_ _4\"> </span>posible  disponer <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>los  mismos requisitos  exigidos  para <span class=\"_ _4\"> </span>l<span class=\"_ _0\"></span>a  reducci\u00f3n <span class=\"_ _4\"> </span>del  capital  social,  en <span class=\"_ _4\"> </span>aplicaci\u00f3n  de  los  previsto  e<span class=\"_ _1\"></span>n  el art\u00edculo <span class=\"_ _0\"></span>335 <span class=\"_ _0\"></span>c) <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e la <span class=\"_ _16\"></span>Ley <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Sociedades <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Capit<span class=\"_ _0\"></span>al. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>consecuenci<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>conforme <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>se\u00f1al<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>en dicho  precepto,  los  a<span class=\"_ _1\"></span>creedo<span class=\"_ _0\"></span>res <span class=\"_ _4\"> </span>de  la  Sociedad  no  tendr\u00e1n <span class=\"_ _4\"> </span>derec<span class=\"_ _0\"></span>ho <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span>  oposici\u00f3n <span class=\"_ _4\"> </span>al  que  se refiere <span class=\"_ _4\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>art\u00edculo  335 <span class=\"_ _4\"> </span>de  la <span class=\"_ _4\"> </span>Ley  de <span class=\"_ _4\"> </span>Sociedades  de <span class=\"_ _4\"> </span>Capital<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>en  relaci\u00f3n <span class=\"_ _4\"> </span>con  la <span class=\"_ _4\"> </span>reducci\u00f3n  de capital acordada.<span class=\"_ _0\"></span> La r<span class=\"_ _0\"></span>educci\u00f3n <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>entra\u00f1a <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>evoluci\u00f3n d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>aportaciones <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> ser<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> propia<span class=\"_ _0\"></span> Soci<span class=\"_ _0\"></span>edad <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>titular <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las acciones <span class=\"_ _19\"> </span>amortizad<span class=\"_ _0\"></span>as. <span class=\"_ _19\"> </span>Por <span class=\"_ _19\"> </span>lo <span class=\"_ _19\"> </span>tanto<span class=\"_ _0\"></span>, <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>finalidad<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>reducci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>ser\u00e1 <span class=\"_ _19\"> </span>am<span class=\"_ _0\"></span>ortizar <span class=\"_ _19\"> </span>acciones propias.  Esta <span class=\"_ _16\"></span>reducci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>capital <span class=\"_ _16\"></span>mediante <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>amo<span class=\"_ _0\"></span>rtizaci\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>acciones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>propias<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _16\"></span>llevar\u00e1 <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>cabo <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> plazo de seis meses <span class=\"_ _0\"></span>a contar desde la ado<span class=\"_ _0\"></span>pci\u00f3n de este acuerdo.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> El <span class=\"_ _3\"> </span>acuerdo <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>reducci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>capital <span class=\"_ _3\"> </span>imp<span class=\"_ _0\"></span>lica <span class=\"_ _3\"> </span>una <span class=\"_ _3\"></span>modificaci\u00f3n <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>art\u00edculo <span class=\"_ _3\"> </span>5\u00ba <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>estatutos sociales, cuya redacci\u00f3n<span class=\"_ _0\"></span> hasta el mom<span class=\"_ _0\"></span>ento era la siguiente:<span class=\"_ _16\"></span> ARTICULO <span class=\"_ _1d\"> </span>5\u00ba.- <span class=\"_ _1d\"> </span>El <span class=\"_ _10\"> </span>capit<span class=\"_ _0\"></span>al <span class=\"_ _1d\"> </span>social <span class=\"_ _10\"> </span>es <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>SEIS <span class=\"_ _1d\"> </span>MILLONES <span class=\"_ _1d\"> </span>SEISCIE<span class=\"_ _0\"></span>NTOS <span class=\"_ _1d\"> </span>VEINTITRES <span class=\"_ _1d\"> </span>MIL OCHOCIENTOS NOVE<span class=\"_ _0\"></span>NTA Y SIETE<span class=\"_ _0\"></span> EUROS CON CUARENTA<span class=\"_ _0\"></span> CENTIMOS (6.623.<span class=\"_ _0\"></span>897,40 euros).<span class=\"_ _16\"></span> Dicho <span class=\"_ _22\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_ _22\"> </span>est<span class=\"_ _0\"></span>\u00e1 <span class=\"_ _22\"> </span>dividid<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>O<span class=\"_ _0\"></span>NCE <span class=\"_ _12\"> </span>MILLONES <span class=\"_ _12\"> </span>TREINTA<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>Y <span class=\"_ _12\"> </span>NUEVE <span class=\"_ _12\"> </span>MIL <span class=\"_ _12\"> </span>OCHOCIENTAS<span class=\"_ _0\"></span> VENTINUEVE <span class=\"_ _4\"> </span>(11.039.<span class=\"_ _0\"></span>829) <span class=\"_ _4\"> </span>acciones <span class=\"_ _4\"> </span>ordinarias,<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>0,60 <span class=\"_ _4\"> </span>euros <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _4\"> </span>nominal <span class=\"_ _4\"> </span>cada <span class=\"_ _4\"> </span>una <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span> ellas, \u00edntegramente suscri<span class=\"_ _0\"></span>tas y desembolsadas, p<span class=\"_ _0\"></span>ertenecientes a una \u00fanic<span class=\"_ _0\"></span>a clase y serie. <span class=\"_ _16\"></span> Una vez tomado el ac<span class=\"_ _0\"></span>uerdo y, a partir de ento<span class=\"_ _0\"></span>nces, pasar\u00e1 a tene<span class=\"_ _0\"></span>r la siguiente redacci\u00f3n:<span class=\"_ _16\"></span>  ARTICULO <span class=\"_ _3\"></span>5\u00ba.- <span class=\"_ _2\"></span>El <span class=\"_ _3\"></span>capital <span class=\"_ _2\"></span>social <span class=\"_ _3\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>SE<span class=\"_ _0\"></span>IS <span class=\"_ _3\"></span>MILLONES <span class=\"_ _2\"></span>CUATROCIE<span class=\"_ _0\"></span>NTOS <span class=\"_ _2\"></span>C<span class=\"_ _0\"></span>UARENTA <span class=\"_ _3\"></span>Y <span class=\"_ _2\"></span>NUEVE MIL <span class=\"_ _19\"> </span>OCHOCIE<span class=\"_ _0\"></span>NTOS <span class=\"_ _1c\"> </span>NOVENTA <span class=\"_ _1c\"> </span>Y <span class=\"_ _1c\"> </span>SIETE <span class=\"_ _1c\"> </span>EUROS <span class=\"_ _1c\"> </span>CON <span class=\"_ _1c\"> </span>CUARENTA <span class=\"_ _1c\"> </span>CENTI<span class=\"_ _0\"></span>MOS <span class=\"_ _19\"> </span>(6.4<span class=\"_ _0\"></span>49.897,40 euros). Dicho <span class=\"_ _22\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_ _12\"> </span>est\u00e1 <span class=\"_ _22\"> </span>div<span class=\"_ _0\"></span>idido <span class=\"_ _12\"> </span>en <span class=\"_ _22\"> </span>DIEZ<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>M<span class=\"_ _0\"></span>ILLONES <span class=\"_ _12\"> </span>SETECIENTAS<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>CUARE<span class=\"_ _0\"></span>NTA <span class=\"_ _22\"> </span>Y<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>N<span class=\"_ _0\"></span>UEVE <span class=\"_ _22\"> </span>MI<span class=\"_ _0\"></span>L OCHOCIENTAS <span class=\"_ _2\"></span>VENTINUEVE<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>(10.749.829) <span class=\"_ _2\"></span>acciones <span class=\"_ _2\"></span>ordinarias, <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>0,60 <span class=\"_ _2\"></span>euros <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _16\"></span>nominal cada <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ellas, <span class=\"_ _0\"></span>\u00ednteg<span class=\"_ _0\"></span>ramente <span class=\"_ _0\"></span>suscrit<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>esembolsadas, <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ertenecientes <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>\u00fanica <span class=\"_ _0\"></span>clas<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>y serie.  En <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>adquiri\u00f3 <span class=\"_ _0\"></span>248.634 <span class=\"_ _0\"></span>accio<span class=\"_ _0\"></span>nes propias <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Bolsa. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>importe to<span class=\"_ _0\"></span>tal desembolsado <span class=\"_ _1c\"> </span>para <span class=\"_ _22\"> </span>adquirir <span class=\"_ _1c\"> </span>las <span class=\"_ _22\"> </span>acciones <span class=\"_ _1c\"> </span>fu<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>3.463 <span class=\"_ _1c\"> </span>miles <span class=\"_ _1c\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>euros. <span class=\"_ _1c\"> </span>En<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>2022 <span class=\"_ _19\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _1c\"> </span>han enajenado <span class=\"_ _16\"></span>87.647 <span class=\"_ _0\"></span>accion<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>propias <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>un <span class=\"_ _0\"></span>importe <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>338 <span class=\"_ _0\"></span>miles<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>euros, <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>originado una <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>409 <span class=\"_ _16\"></span>miles <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>euros. <span class=\"_ _16\"></span>A <span class=\"_ _16\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>diciembre <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>2022, <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>Sociedad <span class=\"_ _16\"></span>pose\u00eda <span class=\"_ _16\"></span>un <span class=\"_ _16\"></span>total <span class=\"_ _16\"></span>de 316.539 <span class=\"_ _15\"> </span>acciones <span class=\"_ _15\"> </span>propias<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _17\"> </span>un <span class=\"_ _15\"> </span>coste <span class=\"_ _15\"> </span>original <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>5.11<span class=\"_ _0\"></span>5 <span class=\"_ _17\"> </span>miles<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>e<span class=\"_ _0\"></span>uros. <span class=\"_ _15\"> </span>Dichas <span class=\"_ _15\"> </span>acciones representaban el 2,867%<span class=\"_ _0\"></span> del capital social d<span class=\"_ _0\"></span>e la Sociedad.<span class=\"_ _16\"></span> Al <span class=\"_ _16\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>diciemb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>2023 <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>Soci<span class=\"_ _0\"></span>edad <span class=\"_ _16\"></span>Miquel <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>Co<span class=\"_ _0\"></span>stas <span class=\"_ _16\"></span>&amp; <span class=\"_ _16\"></span>Miquel <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>A. <span class=\"_ _16\"></span>tiene <span class=\"_ _16\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>particip<span class=\"_ _0\"></span>aci\u00f3n del 10,075% comuni<span class=\"_ _0\"></span>cada a la CNMV en fecha <span class=\"_ _0\"></span>04/10/2023.<span class=\"_ _0\"></span> Las participaciones<span class=\"_ _0\"></span> significativas en e<span class=\"_ _0\"></span>l capital dir<span class=\"_ _0\"></span>ectas o indirectas <span class=\"_ _0\"></span>son las siguientes:<span class=\"_ _0\"></span> Nombr<span class=\"_ _1\"></span>e o<span class=\"_ _1\"></span> denom<span class=\"_ _1\"></span>inac<span class=\"_ _1\"></span>i\u00f3n so<span class=\"_ _1\"></span>cial<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> acci<span class=\"_ _1\"></span>onist<span class=\"_ _1\"></span>a % dere<span class=\"_ _1\"></span>cho<span class=\"_ _1\"></span>s de voto<span class=\"_ _1\"></span> dire<span class=\"_ _1\"></span>ctos % dere<span class=\"_ _1\"></span>cho<span class=\"_ _1\"></span>s de <span class=\"_ _1\"></span>voto indir<span class=\"_ _1\"></span>ectos<span class=\"_ _1\"></span> % sobr<span class=\"_ _1\"></span>e <span class=\"ls40\">el</span> total <span class=\"_ _2\"></span>de dere<span class=\"_ _1\"></span>chos <span class=\"ls41\">de</span> <span class=\"_ _2\"></span>voto<span class=\"_ _1\"></span><span class=\"sc0\"> </span>YBARRA CAREAG<span class=\"_ _1\"></span>A, CARMEN - 7,844% 7,844% MIQUEL Y COSTAS<span class=\"_ _1\"></span> &amp; MIQUEL, S.<span class=\"_ _1\"></span> A. - 10,075% 10,075% MAGALLANES<span class=\"_ _1\"></span> VALUE INVESTO<span class=\"_ _1\"></span>RS, S.A., SGI<span class=\"_ _1\"></span>IC - 5,356% 5,356% ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "   Ganancias acumuladas y otras reserva s   Reservas en Sociedades Consolidadas  Reserva de Redenominaci\u00f3n Ganancias acumuladas y otras reservas Total Al 1 de enero de 2022 129.530 12 144.297 273.839 Variaci\u00f3n de Reservas de Sociedades Consolidadas 11.136 - (11.136) - Dividendos - - (5.444) (5.444) Resultado 2022 - - 15.836 15.836 Otros - - - - Saldo al 31 de diciembre de 2022 140.666 12 143.553 284.231 Saldo al 1 de enero de 2023 140.666 12 143.553 284.231 Variaci\u00f3n de Reservas de Sociedades  (13.415) - 13.415 - Dividendos  - - (4.278) (4.278) Distribuci\u00f3n Resultado a\u00f1o anterior 17.457 - (17.457) - Resultado 2023 - - 47.125 47.125 Reducci\u00f3n de Capital - - (4.492) (4.492) Otros - - (504) (504) Saldo al 31 de diciembre de 2023 144.708 12 177.362 322.082  Bajo el ep\u00edgrafe Ganancias acumuladas y otras reservas se incluye reserva legal por un importe de 1.434 miles de euros (2022: 1.434 miles de euros), y una reserva para capital amortizado, indisponible, por importe de 916 miles de euros (2022: 742 miles de euros).  La Sociedad Iberpapel Gesti\u00f3n, S.A. tiene registrada una reserva indisponible derivada de las diferencias surgidas como consecuencia de la conversi\u00f3n a euros de la cifra de capital social, de acuerdo con el contenido de la Ley 46/1998 de 17 de diciembre sobre la Introducci\u00f3n al euro, por importe de 12 miles de euros.    ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-42": {
   "value": "G<span class=\"_ _0\"></span>anancias a<span class=\"_ _0\"></span>cumuladas y ot<span class=\"_ _0\"></span>ras reserva<span class=\"_ _3c\"> </span>Reservas en Sociedades Consolidadas  Reserva de Redenominaci\u00f3n Ganancias acumuladas y otras reservas Total Al 1 de enero de 2022<span class=\"_ _1\"></span> 129.530 12<span class=\"ls0\"> </span>144.297 273.839 Variaci\u00f3n de Reserv<span class=\"_ _1\"></span>as de Socie<span class=\"_ _1\"></span>dades Consolidadas<span class=\"_ _1\"></span> 11.136 - (11.136) - Dividendos - - (5.444) (5.444) Resultado 2022<span class=\"_ _1\"></span> - - 15.836 15.836 Otros - - - - Saldo al 31 de diciembre <span class=\"_ _1\"></span>de 2022 140.666 12<span class=\"ls0\"> </span>143.553 284.231 Saldo al 1 de enero de<span class=\"_ _1\"></span> 2023<span class=\"sc0\"> </span>140.666 12<span class=\"ls0\"> </span>143.553 284.231 Variaci\u00f3n de Reserv<span class=\"_ _1\"></span>as de Socie<span class=\"_ _1\"></span>dades  (13.415) - 13.415 - Dividendos  - - (4.278) (4.278) Distribuci\u00f3n Re<span class=\"_ _1\"></span>sultado a\u00f1o ante<span class=\"_ _1\"></span>rior 17.457 - (17.457) - Resultado 2023<span class=\"_ _1\"></span> - - 47.125 47.125 Reducci\u00f3n de Ca<span class=\"_ _1\"></span>pital - - (4.492) (4.492) Otros - - (504) (504) Saldo al 31 de diciembre <span class=\"_ _1\"></span>de 2023<span class=\"sc0\"> </span>144.708 12<span class=\"ls0\"> </span>177.362 322.082 Bajo <span class=\"_ _0\"></span>el ep\u00edgrafe <span class=\"_ _0\"></span>Ganancia<span class=\"_ _0\"></span>s ac<span class=\"_ _0\"></span>umuladas y <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>reservas <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incluye <span class=\"_ _0\"></span>reserva l<span class=\"_ _0\"></span>egal p<span class=\"_ _0\"></span>or un <span class=\"_ _0\"></span>importe de <span class=\"_ _2\"></span>1.4<span class=\"_ _0\"></span>34 <span class=\"_ _2\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>euros <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span><span class=\"ls7\">2022</span>: <span class=\"_ _3\"></span>1.434 <span class=\"_ _3\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>uros), <span class=\"_ _2\"></span>y <span class=\"_ _3\"></span>una <span class=\"_ _2\"></span>rese<span class=\"_ _0\"></span>rva <span class=\"_ _2\"></span>para <span class=\"_ _3\"></span>capital <span class=\"_ _3\"></span>amortizado<span class=\"_ _0\"></span><span class=\"lsd\">, </span>indisponible, po<span class=\"_ _0\"></span>r importe de 91<span class=\"_ _0\"></span>6 miles de euros (2<span class=\"_ _0\"></span>022<span class=\"ls26\">: <span class=\"ls7\">742<span class=\"_ _0\"></span></span></span> miles de euros<span class=\"ls1c\">).<span class=\"_ _0\"></span></span><span class=\"sc1\"> </span>La <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>Ibe<span class=\"_ _0\"></span>rpapel <span class=\"_ _2\"></span>Gesti\u00f3<span class=\"_ _0\"></span>n, <span class=\"_ _2\"></span>S.A. <span class=\"_ _2\"></span>tiene <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>egistrada <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>eserva <span class=\"_ _2\"></span>indispo<span class=\"_ _0\"></span>nible <span class=\"_ _2\"></span>derivada <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>as diferencias surgidas<span class=\"_ _0\"></span> como con<span class=\"_ _0\"></span>secuencia de la conve<span class=\"_ _0\"></span>rsi\u00f3n a euros de<span class=\"_ _0\"></span> la cifra de capit<span class=\"_ _0\"></span>al social, de acuerdo <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>contenid<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>Ley <span class=\"_ _16\"></span>46/19<span class=\"_ _0\"></span>98 <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>17 <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>diciemb<span class=\"_ _0\"></span>re <span class=\"_ _16\"></span>sobre <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>Intro<span class=\"_ _0\"></span>ducci\u00f3n <span class=\"_ _16\"></span>al <span class=\"_ _3\"></span>euro, por importe de 12 mil<span class=\"_ _0\"></span>es de euros.<span class=\"_ _0\"></span><span class=\"fs1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-43": {
   "value": "0.25",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-374": {
   "value": "a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Pr\u00e9stamos y cr\u00e9ditos con<span class=\"_ _0\"></span> entidades financie<span class=\"_ _0\"></span>ras<span class=\"_ _0\"></span> </span></span>El <span class=\"_ _22\"> </span>Grupo <span class=\"_ _22\"> </span>no <span class=\"_ _22\"> </span>tiene <span class=\"_ _12\"> </span>expo<span class=\"_ _0\"></span>sici\u00f3n <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>pr\u00e9stamo<span class=\"_ _0\"></span>s <span class=\"_ _22\"> </span>y <span class=\"_ _22\"> </span>cr\u00e9ditos <span class=\"_ _22\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>entidades <span class=\"_ _22\"> </span>de <span class=\"_ _12\"> </span>cr\u00e9dito <span class=\"_ _22\"> </span>a variaciones en los tipos de<span class=\"_ _0\"></span> inter\u00e9s.<span class=\"_ _0\"></span> El <span class=\"_ _16\"></span>l\u00edmite <span class=\"_ _16\"></span>conjunto <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u00edneas <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cr\u00e9dito <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>concedidos <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>ent<span class=\"_ _0\"></span>idades <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>cr\u00e9dito <span class=\"_ _16\"></span>al 31 de diciembre de <span class=\"_ _0\"></span>2023 asciend<span class=\"_ _0\"></span>e a 31.997 mil<span class=\"_ _0\"></span>es de euros (202<span class=\"_ _0\"></span>2<span class=\"ls26\">: </span>47.103 miles d<span class=\"_ _0\"></span>e euros). Los <span class=\"_ _16\"></span>importes <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>libros <span class=\"_ _2\"></span>y <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>valores <span class=\"_ _16\"></span>r<span class=\"_ _0\"></span>azonables <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>recursos <span class=\"_ _2\"></span>ajenos <span class=\"_ _16\"></span>no <span class=\"_ _16\"></span>corrien<span class=\"_ _0\"></span>tes <span class=\"_ _16\"></span>(pr\u00e9stamos <span class=\"_ _16\"></span>y cr\u00e9ditos con entidades<span class=\"_ _0\"></span> financieras) son los sig<span class=\"_ _0\"></span>uientes:<span class=\"_ _0\"></span> Importe en libros Valor razonable 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pr\u00e9stamos con ent<span class=\"_ _1\"></span>idades de <span class=\"_ _1\"></span>cr\u00e9dito 17.962 23.426 17.962 23.426 Los <span class=\"_ _3\"></span>valores <span class=\"_ _3\"> </span>razonables <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>recursos <span class=\"_ _3\"> </span>ajenos <span class=\"_ _3\"> </span>corr<span class=\"_ _0\"></span>ientes <span class=\"_ _3\"> </span>equivalen <span class=\"_ _3\"> </span>a <span class=\"_ _3\"></span>sus <span class=\"_ _3\"></span>importes <span class=\"_ _3\"> </span>en <span class=\"_ _3\"></span>libros, dado  que<span class=\"_ _1\"></span>  e<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>efecto  del <span class=\"_ _4\"> </span>descuento  no <span class=\"_ _4\"> </span>es  significativo. <span class=\"_ _4\"> </span>Los  valores <span class=\"_ _4\"> </span>razonables<span class=\"_ _16\"></span> <span class=\"_ _4\"> </span>para  2023 <span class=\"_ _4\"> </span>se<span class=\"_ _0\"></span> basan <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _16\"></span>flujos <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>efectivo <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>escontados <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _16\"></span>tipo <span class=\"_ _16\"></span>b<span class=\"_ _0\"></span>asado <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Euribor <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>tres <span class=\"_ _16\"></span>me<span class=\"_ _0\"></span>ses <span class=\"_ _16\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _16\"></span>31 de diciembre de <span class=\"_ _0\"></span>2023. El vencimiento de los rec<span class=\"_ _0\"></span>ursos ajenos es el sigui<span class=\"_ _0\"></span>ente:<span class=\"_ _0\"></span> Me<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>  En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 1 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2 En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 2 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>5 M\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 5<span class=\"_ _8\"></span> a<span class=\"ls45\">\u00f1o</span> a\u00f1o<span class=\"_ _8\"></span>s a\u00f1o<span class=\"_ _8\"></span>s a\u00f1o<span class=\"_ _8\"></span>s Al<span class=\"_ _1\"></span> 31<span class=\"_ _8\"></span> de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span> de <span class=\"_ _8\"></span><span class=\"ls2f\">2023<span class=\"ls0\"> </span></span>Deu<span class=\"_ _8\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con<span class=\"_ _8\"></span> en<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>da<span class=\"_ _8\"></span>des <span class=\"_ _8\"></span>de c<span class=\"_ _8\"></span>r\u00e9d<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>o 6.331 5.511<span class=\"ls0\"> </span>12.451<span class=\"ls0\"> </span>- Ot<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s f<span class=\"_ _8\"></span>inan<span class=\"_ _8\"></span>cier<span class=\"_ _8\"></span>os<span class=\"_ _1\"></span> - 532<span class=\"ls0\"> </span>669<span class=\"ls0\"> </span>1.002 Me<span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>  En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 1 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>2 En<span class=\"_ _1\"></span>tre<span class=\"_ _8\"></span> 2 <span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>5 M\u00e1<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span> 5<span class=\"_ _8\"></span>  A<span class=\"ls46\">\u00f1o</span> a\u00f1o<span class=\"_ _8\"></span>s a\u00f1o<span class=\"_ _8\"></span>s a\u00f1o<span class=\"_ _8\"></span>s Al<span class=\"_ _1\"></span> 31<span class=\"_ _8\"></span> de<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>mb<span class=\"_ _1\"></span>re<span class=\"_ _8\"></span> de <span class=\"_ _8\"></span><span class=\"ls2f\">2022<span class=\"ls0\"> </span></span>Deu<span class=\"_ _8\"></span>das<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con<span class=\"_ _8\"></span> en<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>da<span class=\"_ _8\"></span>des <span class=\"_ _8\"></span>de c<span class=\"_ _8\"></span>r\u00e9d<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>o 14<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>57<span class=\"_ _1\"></span> 5.4<span class=\"_ _8\"></span>64 16<span class=\"_ _1\"></span>.6<span class=\"_ _1\"></span>78<span class=\"_ _1\"></span> 1.2<span class=\"_ _8\"></span>84 Ot<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s f<span class=\"_ _8\"></span>inan<span class=\"_ _8\"></span>cier<span class=\"_ _8\"></span>os<span class=\"_ _1\"></span> - 624<span class=\"ls0\"> </span>796<span class=\"ls0\"> </span>1.1<span class=\"_ _8\"></span>13 Los tipos de inter\u00e9s <span class=\"_ _0\"></span>efectivos en la fecha d<span class=\"_ _0\"></span>el balance fueron los sig<span class=\"_ _0\"></span>uientes:<span class=\"_ _16\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>% % 0,87 0,75 0,87 0,75 El <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>ter\u00e9s <span class=\"_ _0\"></span>efectivo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dividir <span class=\"_ _16\"></span>los <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>devengados <span class=\"_ _16\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe medio de los pr\u00e9st<span class=\"_ _0\"></span>amos del ejercicio<span class=\"_ _3c\"> </span>c)<span class=\"ff2 ls0\"> <span class=\"_ _21\"> </span><span class=\"ff3\">Saldos en moneda <span class=\"_ _0\"></span>extranjera<span class=\"_ _0\"></span><span class=\"ffb\"> </span></span></span>El <span class=\"_ _15\"> </span>importe <span class=\"_ _19\"> </span>en <span class=\"_ _15\"> </span>libros<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _15\"> </span>recursos <span class=\"_ _19\"> </span>ajenos <span class=\"_ _15\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>grupo <span class=\"_ _19\"> </span>est\u00e1 <span class=\"_ _15\"> </span>deno<span class=\"_ _0\"></span>minado <span class=\"_ _1c\"> </span>en <span class=\"_ _19\"> </span>euros <span class=\"_ _15\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>su totalidad.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "Subvenciones oficial<span class=\"_ _0\"></span>es El detalle de las subvencio<span class=\"_ _0\"></span>nes m\u00e1s signific<span class=\"_ _0\"></span>ativas es<span class=\"_ _0\"></span> el siguiente:<span class=\"_ _0\"></span> Fecha de concesi\u00f3n<span class=\"_ _1\"></span><span class=\"sc0\"> </span>Finalidad Importe concedido Subvenciones de capital pendien<span class=\"ls47\">te</span>s de imputar a resultados 30/06/1998<span class=\"_ _1\"></span> Proyecto Nueva<span class=\"_ _1\"></span> F\u00e1brica 8.799 - 26/12/2000<span class=\"_ _1\"></span> Ampliaci\u00f3n planta<span class=\"_ _1\"></span> celulosa 4.243 - 18/06/2002<span class=\"_ _1\"></span> Mejoras del medio<span class=\"_ _1\"></span> ambiente 205<span class=\"ls0\"> </span>- 05/03/2008<span class=\"_ _1\"></span> Mejoras del medio<span class=\"_ _1\"></span> ambiente 90<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>11/10/2011<span class=\"_ _1\"></span> Columna de Str<span class=\"_ _1\"></span>ipping 177<span class=\"ls0\"> </span>- 11/10/2011<span class=\"_ _1\"></span> Depuradora agu<span class=\"_ _1\"></span>as residuales 172<span class=\"ls0\"> </span>74<span class=\"ls0\"> </span>09/01/2015<span class=\"_ _1\"></span> Depuradora agu<span class=\"_ _1\"></span>as residuales 200<span class=\"ls0\"> </span>104<span class=\"ls0\"> </span>18/02/2022<span class=\"_ _1\"></span> SPRI 53<span class=\"ls0\"> </span>44<span class=\"ls0\"> </span>13.939<span class=\"ls0\"> </span>2<span class=\"ls6\">44</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-44": {
   "value": "I<span class=\"_ _0\"></span>mpuestos di<span class=\"_ _0\"></span>feridos El movimiento n<span class=\"_ _0\"></span>eto en la cuenta de imp<span class=\"_ _0\"></span>uestos diferidos ha sid<span class=\"_ _0\"></span>o el siguiente:<span class=\"_ _16\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Al 1 de enero  3.185 3.603 (Cargo) / abono <span class=\"_ _1\"></span>a cuenta resulta<span class=\"_ _1\"></span>dos 83<span class=\"ls0\">7 </span>(418) Al 31 de diciembre 4.022 3.185 Los <span class=\"_ _0\"></span>movimient<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>habidos <span class=\"_ _16\"></span>durante <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _16\"></span>pasivos <span class=\"_ _0\"></span>por <span class=\"_ _16\"></span>impuestos <span class=\"_ _0\"></span>dif<span class=\"_ _0\"></span>eridos, sin <span class=\"_ _16\"></span>tener <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>cuenta <span class=\"_ _2\"></span>la <span class=\"_ _16\"></span>co<span class=\"_ _0\"></span>mpensaci\u00f3n <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>saldos <span class=\"_ _2\"></span>referidos <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _16\"></span>mism<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>autorid<span class=\"_ _0\"></span>ad <span class=\"_ _16\"></span>fiscal, <span class=\"_ _2\"></span>han <span class=\"_ _16\"></span>sido los siguientes:<span class=\"_ _0\"></span> Pasivos por impuestos di<span class=\"_ _1\"></span>feridos<span class=\"sc0\"> </span>Activos biol\u00f3gicos Total Al 1 de enero de <span class=\"ls6\">2022</span><span class=\"sc0\"> </span>(301) (301) (Cargo) / abono <span class=\"_ _1\"></span>a cuenta resulta<span class=\"_ _1\"></span>dos (682) (682) Al 31 de diciembre de <span class=\"ls6\">2022</span> (983) (983) (Cargo) / abono <span class=\"_ _1\"></span>a cuenta resulta<span class=\"_ _1\"></span>dos 727<span class=\"ls0\"> </span>727<span class=\"ls0\"> </span>Al 31 de diciembre de <span class=\"ls6\">2023</span> (256) (256) Activos por impuestos d<span class=\"_ _1\"></span>iferidos Deducciones activos fijos nuevos &amp; I+D+i Existencias Otros Total Al 1 de enero de <span class=\"ls6\">2022</span> 3.839 48<span class=\"ls0\"> </span>17<span class=\"ls0\"> </span>3.904 Aplicaci\u00f3n de a<span class=\"_ _1\"></span>ctivos por impue<span class=\"_ _1\"></span>sto diferido (2.032) - - (2.032) (Cargo) / abono <span class=\"_ _1\"></span>a cuenta resulta<span class=\"_ _1\"></span>dos 2.032 126<span class=\"ls0\"> </span>138<span class=\"ls0\"> </span>2.296 Al 31 de diciembre de <span class=\"ls6\">2022</span> 3.839 174<span class=\"ls0\"> </span>155<span class=\"ls0\"> </span>4.168 Aplicaci\u00f3n de a<span class=\"_ _1\"></span>ctivos por impue<span class=\"_ _1\"></span>sto diferido (2.040) (<span class=\"ls6\">59</span>) - (2.099) (Cargo) / abono <span class=\"_ _1\"></span>a cuenta resulta<span class=\"_ _1\"></span>dos 2.040 - 169<span class=\"ls0\"> </span>2.20<span class=\"ls0\">9 </span>Al 31 de diciembre de <span class=\"ls6\">2023</span> 3.839 115<span class=\"ls0\"> </span>32<span class=\"ls0\">4 </span>4.278<span class=\"_ _3c\"> </span>Los <span class=\"_ _2\"></span>activos <span class=\"_ _3\"></span>por <span class=\"_ _2\"></span>impuesto<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>diferidos <span class=\"_ _3\"></span>pendientes <span class=\"_ _2\"></span>de <span class=\"_ _3\"></span>compensaci\u00f3n <span class=\"_ _2\"></span>se <span class=\"_ _3\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>medida<span class=\"_ _0\"></span> en <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>es <span class=\"_ _3\"></span>probable <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>realizaci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>cor<span class=\"_ _0\"></span>respondiente <span class=\"_ _3\"></span>beneficio <span class=\"_ _3\"></span>fisca<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>trav\u00e9s <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>beneficios<span class=\"_ _0\"></span> fiscales futuros <span class=\"_ _0\"></span>(ver nota 25). Los <span class=\"_ _0\"></span>impuestos <span class=\"_ _16\"></span>diferidos <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _16\"></span>corresponden <span class=\"_ _16\"></span>principalmente <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciedad <span class=\"_ _0\"></span>Papelera<span class=\"_ _0\"></span> Guipuzcoana <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>Zicu\u00f1<span class=\"_ _0\"></span>aga, <span class=\"_ _4\"> </span>S.A.U. <span class=\"_ _4\"> </span><span class=\"ls1c\">(v</span>er <span class=\"_ _3\"> </span>An<span class=\"_ _0\"></span>exo <span class=\"_ _4\"> </span>I) <span class=\"_ _3\"> </span>con <span class=\"_ _4\"> </span>domicilio <span class=\"_ _4\"> </span>fiscal <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>G<span class=\"_ _0\"></span>uip\u00fazcoa, <span class=\"_ _4\"> </span>sujeta <span class=\"_ _3\"> </span>po<span class=\"_ _0\"></span>r tanto  al  r\u00e9gimen  de <span class=\"_ _4\"> </span>tributaci\u00f3n<span class=\"_ _0\"></span>  foral,  e<span class=\"_ _1\"></span>l  cual  no  ha <span class=\"_ _4\"> </span>com<span class=\"_ _0\"></span>unicado <span class=\"_ _17\"> </span>modificac<span class=\"_ _0\"></span>iones  en  el  tipo impositivo <span class=\"_ _0\"></span>aplicable al Imp<span class=\"_ _0\"></span>uesto sobre Sociedades<span class=\"_ _0\"></span>.<span class=\"_ _3c\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Impuesto corriente<span class=\"_ _1\"></span> 7.149 1.220 Impuesto diferido <span class=\"_ _1\"></span>(Nota 19) (837) 418<span class=\"ls0\"> </span>6.312 1.638",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-45": {
   "value": "Provisiones para otros pasivos y gastos  Derechos CO2 Otros Total Al 1 de enero de 2022 8.330 134 8.464 Dotaci\u00f3n durante el ejercicio 10.303 69 10.372 Aplicado durante el ejercicio (13.008) (44) (13.052) Al 31 de diciembre de 2022 5.625 159 5.784 Dotaci\u00f3n durante el ejercicio 11.035 - 11.035 Aplicado durante el ejercicio (10.431) 103 (10.328) Al 31 de diciembre de 2023 6.229 262 6.491 Las adiciones se corresponden con la dotaci\u00f3n del valor de los Derechos de Emisi\u00f3n de  CO2 consumidos  en  el  ejercicio  2023. La previsi\u00f3n  de  consumos  del  ejercicio  2023  es de  135.521 derechos de emisi\u00f3n de CO2 (2022:129.268) que han sido traspasados al resultado del ejercicio (ver nota 22). Las  aplicaciones  de  esta  provisi\u00f3n  tienen  su  origen  en  la  entrega  en  abril  de  2023  de  los Derechos de Emisi\u00f3n de CO2 consumidos en el ejercicio 2022. En  el  ep\u00edgrafe  de  \u201cProvisiones\u201d  del  apartado  \u201cPasivos  no  corrientes\u201d  se  incluye  al  31  de diciembre de 2023 10 miles de euros, (2022: 42 miles de euros) para hacer frente a las posibles diferencias de interpretaci\u00f3n del r\u00e9gimen fiscal en las filiales argentinas. 20.1.  Pasivos relacionados con contratos con clientes En el ejercicio 2023 y 2022 se ha reconocido los siguientes pasivos relacionados con contratos con clientes: 2023 2022 Pasivos por contratos \u2013 Papel 216 539 Pasivos por contratos \u2013 Madera 802 2.149 Total pasivos corrientes por contratos  1.018 2.688 Los pasivos por contratos de papel corresponden a los anticipos de clientes recibidos por los pedidos en firme obtenidos de sus clientes. 20.2.  Ingresos ordinarios reconocidos en relaci\u00f3n con pasivos por contratos: La tabla siguiente muestra qu\u00e9 ingresos ordinarios reconocidos en el ejercicio corriente est\u00e1n relacionados  con  pasivos  por  contratos  que  siguen  adelante  y  cu\u00e1ntos  con  obligaciones  de ejecuci\u00f3n que fueron satisfechas un ejercicio anterior. 2023 2022 Ingresos ordinarios reconocidos que se incluyeron en el saldo de pasivos por contrato al inicio del ejercicio    Contratos de papel 539 597    Contratos de madera 2.149 2.004 El  Grupo  ha  reconocido  como  ingresos  los  anticipos  de  clientes  registrados  en  el  ejercicio anterior, ya que los pedidos han sido materializados",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "Provisiones para otros pasivos y gastos  Derechos CO2 Otros Total Al 1 de enero de 2022 8.330 134 8.464 Dotaci\u00f3n durante el ejercicio 10.303 69 10.372 Aplicado durante el ejercicio (13.008) (44) (13.052) Al 31 de diciembre de 2022 5.625 159 5.784 Dotaci\u00f3n durante el ejercicio 11.035 - 11.035 Aplicado durante el ejercicio (10.431) 103 (10.328) Al 31 de diciembre de 2023 6.229 262 6.491 Las adiciones se corresponden con la dotaci\u00f3n del valor de los Derechos de Emisi\u00f3n de  CO2 consumidos  en  el  ejercicio  2023. La previsi\u00f3n  de  consumos  del  ejercicio  2023  es de  135.521 derechos de emisi\u00f3n de CO2 (2022:129.268) que han sido traspasados al resultado del ejercicio (ver nota 22). Las  aplicaciones  de  esta  provisi\u00f3n  tienen  su  origen  en  la  entrega  en  abril  de  2023  de  los Derechos de Emisi\u00f3n de CO2 consumidos en el ejercicio 2022. En  el  ep\u00edgrafe  de  \u201cProvisiones\u201d  del  apartado  \u201cPasivos  no  corrientes\u201d  se  incluye  al  31  de diciembre de 2023 10 miles de euros, (2022: 42 miles de euros) para hacer frente a las posibles diferencias de interpretaci\u00f3n del r\u00e9gimen fiscal en las filiales argentinas. 20.1.  Pasivos relacionados con contratos con clientes En el ejercicio 2023 y 2022 se ha reconocido los siguientes pasivos relacionados con contratos con clientes: 2023 2022 Pasivos por contratos \u2013 Papel 216 539 Pasivos por contratos \u2013 Madera 802 2.149 Total pasivos corrientes por contratos  1.018 2.688  Los pasivos por contratos de papel corresponden a los anticipos de clientes recibidos por los pedidos en firme obtenidos de sus clientes.  20.2.  Ingresos ordinarios reconocidos en relaci\u00f3n con pasivos por contratos:  La tabla siguiente muestra qu\u00e9 ingresos ordinarios reconocidos en el ejercicio corriente est\u00e1n relacionados  con  pasivos  por  contratos  que  siguen  adelante  y  cu\u00e1ntos  con  obligaciones  de ejecuci\u00f3n que fueron satisfechas un ejercicio anterior.  2023 2022 Ingresos ordinarios reconocidos que se incluyeron en el saldo de pasivos por contrato al inicio del ejercicio    Contratos de papel 539 597    Contratos de madera 2.149 2.004  El  Grupo  ha  reconocido  como  ingresos  los  anticipos  de  clientes  registrados  en  el  ejercicio anterior, ya que los pedidos han sido materializados. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "20.1.<span class=\"ff2 ls0\"> <span class=\"_ _34\"> </span><span class=\"ff3\">Pasivos relacionado<span class=\"_ _0\"></span>s con contratos con cli<span class=\"_ _0\"></span>entes<span class=\"_ _0\"></span> </span></span>En <span class=\"_ _0\"></span><span class=\"ls0\">el <span class=\"_ _16\"></span>ejercicio <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _0\"></span><span class=\"ls12\">y <span class=\"_ _16\"></span></span>2022 <span class=\"_ _0\"></span><span class=\"ls1b\">se</span> <span class=\"_ _16\"></span>ha <span class=\"_ _0\"></span>reconocid<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sig<span class=\"_ _0\"></span>uientes <span class=\"_ _0\"></span>pasivos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>relacion<span class=\"_ _0\"></span>ados <span class=\"_ _16\"></span>con <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>ratos </span>con clientes: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pasivos por contra<span class=\"_ _1\"></span>tos <span class=\"ff8\">\u2013</span> Papel 216<span class=\"ls0\"> </span>539<span class=\"ls0\"> </span>Pasivos por contra<span class=\"_ _1\"></span>tos <span class=\"ff8\">\u2013</span> Madera<span class=\"_ _1\"></span> 802<span class=\"ls0\"> </span>2.149 Total pasivos corrientes por <span class=\"_ _1\"></span>contratos  1.018 2.688<span class=\"_ _3c\"> </span>Los <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>asivos <span class=\"_ _16\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span>tratos <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>pap<span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>cor<span class=\"_ _0\"></span>responden <span class=\"_ _2\"></span>a <span class=\"_ _16\"></span>los <span class=\"_ _2\"></span>anticipos <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>clientes <span class=\"_ _2\"></span>recibido<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>por <span class=\"_ _2\"></span>los pedidos en firme obt<span class=\"_ _0\"></span>enidos de sus clientes.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-46": {
   "value": "I<span class=\"_ _0\"></span>mporte n<span class=\"_ _0\"></span>eto de la cifra de n<span class=\"_ _0\"></span>egocios y ot<span class=\"_ _0\"></span>ros ingresos<span class=\"_ _0\"></span> 21.1.<span class=\"ff2 ls0\"> <span class=\"_ _34\"> </span><span class=\"ff3\">Desagregaci\u00f3n de ingr<span class=\"_ _0\"></span>esos ordinarios <span class=\"_ _0\"></span>procedentes<span class=\"_ _0\"></span> de contratos con cli<span class=\"_ _0\"></span>entes:<span class=\"_ _0\"></span> </span></span>El <span class=\"_ _16\"></span>Grupo <span class=\"_ _0\"></span>adop<span class=\"_ _0\"></span>t\u00f3 <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>NIIF <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>5 <span class=\"_ _16\"></span><span class=\"ffb\">Ingresos <span class=\"_ _16\"></span>Ordi<span class=\"_ _0\"></span>narios <span class=\"_ _16\"></span>Procedentes <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>Con<span class=\"_ _0\"></span>tratos <span class=\"_ _16\"></span>con <span class=\"_ _16\"></span>Clientes<span class=\"_ _0\"></span></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>forma retroactiva <span class=\"_ _17\"> </span>simplificad<span class=\"_ _0\"></span>a. <span class=\"_ _17\"> </span>Toda <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>cifra <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>negocio<span class=\"_ _0\"></span>s <span class=\"_ _17\"> </span>reconocida <span class=\"_ _17\"> </span>en <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>cu<span class=\"_ _0\"></span>enta  d<span class=\"_ _0\"></span>e  p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _17\"> </span>y ganancias <span class=\"_ _0\"></span>es consid<span class=\"_ _0\"></span>erada <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>\u201cingresos <span class=\"_ _0\"></span>ordinarios<span class=\"_ _0\"></span>\u201d y <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>tanto, es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aplicaci\u00f3n <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>normativa NIIF 15. Se  ha  realizado  un  an\u00e1lisis  ind<span class=\"_ _0\"></span>ividualizado  y  desagregado  de  los  principales  contratos  con<span class=\"_ _0\"></span> clientes teniendo en c<span class=\"_ _0\"></span>uenta las particul<span class=\"_ _0\"></span>aridades de cada cont<span class=\"_ _0\"></span>rato en relaci\u00f3n a las ob<span class=\"_ _0\"></span>ligaciones de <span class=\"_ _2\"></span>cumplimiento <span class=\"_ _2\"></span>adq<span class=\"_ _0\"></span>uiridas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Iberpapel <span class=\"_ _2\"></span>en <span class=\"_ _3\"></span>ca<span class=\"_ _1\"></span>da <span class=\"_ _2\"></span>uno <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>ellos. <span class=\"_ _2\"></span>Co<span class=\"_ _0\"></span>mo <span class=\"_ _2\"></span>resultado<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de este  an\u00e1lisis  se  ha  podido<span class=\"_ _0\"></span>  concluir  que  no  existen  impactos  signifi<span class=\"_ _0\"></span>cativos  en  los  import<span class=\"_ _0\"></span>es reconocidos en el balanc<span class=\"_ _0\"></span>e a 31 de diciembre de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3 ni 2022.<span class=\"_ _0\"></span> Activos relacionados con<span class=\"_ _0\"></span> contratos con cli<span class=\"_ _0\"></span>entes:<span class=\"_ _0\"></span> M<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>u<span class=\"_ _8\"></span>ro<span class=\"_ _8\"></span>s Activos corrientes Activos (Pasivos) por contratos Clientes y otras ctas. a cobrar Saldo al 31 de d<span class=\"_ _1\"></span>iciembre de <span class=\"ls6\">2022</span> 16<span class=\"ls0\">2<span class=\"lsa\">.4</span></span>13<span class=\"ls0\"> </span>(3<span class=\"lsa\">.0<span class=\"ls6\">69</span></span>) 49.931 Saldo al 31 de d<span class=\"_ _1\"></span>iciembre de <span class=\"ls6\">2023</span> 192.185 2.104 28.133 Los ing<span class=\"_ _0\"></span>resos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>obtienen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>transf<span class=\"_ _0\"></span>erencia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>bienes <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>servicios<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> lo <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>argo d<span class=\"_ _0\"></span>el ti<span class=\"_ _0\"></span>empo y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un momento del tiempo <span class=\"_ _0\"></span>en las siguientes l\u00edneas d<span class=\"_ _0\"></span>e producto y \u00e1reas g<span class=\"_ _0\"></span>eog<span class=\"_ _0\"></span>r\u00e1ficas:<span class=\"_ _0\"></span> Papel Energ\u00eda 2023<span class=\"ls0\"> </span>Total Pedido Contrato  Madera Nacional Exportaci\u00f3n Espa\u00f1a Argentina Espa\u00f1a Uruguay Ingresos ordinarios de cl<span class=\"_ _1\"></span>ientes externos 85.039 111.843 38.014 931<span class=\"ls0\"> </span>160<span class=\"ls0\"> </span>14.775 250.762 Momento de reconocimiento<span class=\"_ _1\"></span> de ingresos ordinarios    <span class=\"ls0\">En un punto<span class=\"_ _1\"></span> en el tie<span class=\"_ _1\"></span>mpo </span>85.039 111.843 931<span class=\"ls0\"> </span>160<span class=\"ls0\"> </span>14.775 212.748    <span class=\"ls0\">A lo larg<span class=\"_ _1\"></span>o del tiempo<span class=\"_ _1\"></span> </span>- - 38.014 - - - 38.014 Papel Energ\u00eda 2022<span class=\"ls0\"> </span>Total Pedido Contrato  Madera Nacional Exportaci\u00f3n Espa\u00f1a Argentina Espa\u00f1a Uruguay Ingresos ordinarios de cl<span class=\"_ _1\"></span>ientes externos 140.053 111.842 41.932 790<span class=\"ls0\"> </span>401<span class=\"ls0\"> </span>295.018 Momento de reconocimiento<span class=\"_ _1\"></span> de ingresos ordinarios    <span class=\"ls0\">En un punto<span class=\"_ _1\"></span> en el tie<span class=\"_ _1\"></span>mpo </span>140.053 111.842 790<span class=\"ls0\"> </span>401<span class=\"ls0\"> </span>- 253.086    <span class=\"ls0\">A lo larg<span class=\"_ _1\"></span>o del tiempo<span class=\"_ _1\"></span> </span>- - 41.932 - - - 41.932 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "<div class=\"c w4 h2 gs392\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc0 ls0 ws0\">Los ing<span class=\"_ _0\"></span>resos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>obtienen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>transf<span class=\"_ _0\"></span>erencia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>bienes <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>servicios<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> lo <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>argo d<span class=\"_ _0\"></span>el ti<span class=\"_ _0\"></span>empo y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un </div><div class=\"t m0 x8 hc y183 ff3 fs5 fc1 sc0 ls0 ws0\">momento del tiempo <span class=\"_ _0\"></span>en las siguientes l\u00edneas d<span class=\"_ _0\"></span>e producto y \u00e1reas g<span class=\"_ _0\"></span>eog<span class=\"_ _0\"></span>r\u00e1ficas:<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hb y7e3 ff3 fs3 fc1 sc0 ls0 ws0\"> </div></div><div class=\"c wdb h4d gs393\"><div class=\"t m0 x3c hb y7e5 ff3 fs3 fc1 sc1 ls0 ws0\">Papel </div></div><div class=\"c w78 h4d gs394\"><div class=\"t m0 x104 hb y7e5 ff3 fs3 fc1 sc1 ls0 ws0\">Energ\u00eda </div></div><div class=\"c wde h72 gs395\"><div class=\"t m0 x15 hb y7e7 ff3 fs3 fc1 sc1 ls6 ws0\">2023<span class=\"ls0\"> </span></div><div class=\"t m0 x2f hb y567 ff3 fs3 fc1 sc1 ls0 ws0\">Total </div></div><div class=\"c wdb h54 gs396\"><div class=\"t m0 xb4 hb y7e5 ff3 fs3 fc1 sc1 ls0 ws0\">Pedido </div></div><div class=\"c w78 h54 gs397\"><div class=\"t m0 x6f hb y82 ff3 fs3 fc1 sc1 ls0 ws0\">Contrato  </div></div><div class=\"c wdc h54 gs398\"><div class=\"t m0 x17 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">Madera </div></div><div class=\"c w1b h54 gs399\"><div class=\"t m0 x44 hb y567 ff3 fs3 fc1 sc1 ls0 ws0\">Nacional </div></div><div class=\"c wdf h54 gs39a\"><div class=\"t m0 x16 hb y567 ff3 fs3 fc1 sc1 ls0 ws0\">Exportaci\u00f3n </div></div><div class=\"c w78 h54 gs39b\"><div class=\"t m0 x44 hb y723 ff3 fs3 fc1 sc1 ls0 ws0\">Espa\u00f1a </div></div><div class=\"c w3a h54 gs39c\"><div class=\"t m0 x4c hb y723 ff3 fs3 fc1 sc1 ls0 ws0\">Argentina </div></div><div class=\"c we0 h54 gs39d\"><div class=\"t m0 x6f hb y723 ff3 fs3 fc1 sc1 ls0 ws0\">Espa\u00f1a </div></div><div class=\"c wdd h54 gs39e\"><div class=\"t m0 x5f hb y723 ff3 fs3 fc1 sc1 ls0 ws0\">Uruguay </div></div><div class=\"c wda h73 gs39f\"><div class=\"t m0 x16 hb y6b2 ff3 fs3 fc1 sc1 ls0 ws0\">Ingresos ordinarios de cl<span class=\"_ _1\"></span>ientes </div><div class=\"t m0 x16 hb y5e9 ff3 fs3 fc1 sc1 ls0 ws0\">externos </div></div><div class=\"c w1b h73 gs3a0\"><div class=\"t m0 x46 hb y7ea ff3 fs3 fc1 sc1 ls0 ws0\">85.039 </div></div><div class=\"c wdf h73 gs3a1\"><div class=\"t m0 x104 hb y7ea ff3 fs3 fc1 sc1 ls0 ws0\">111.843 </div></div><div class=\"c w78 h73 gs3a2\"><div class=\"t m0 x5b hb y7ea ff3 fs3 fc1 sc1 ls0 ws0\">38.014 </div></div><div class=\"c w3a h73 gs3a3\"><div class=\"t m0 x46 hb y7ea ff3 fs3 fc1 sc1 ls6 ws0\">931<span class=\"ls0\"> </span></div></div><div class=\"c we0 h73 gs3a4\"><div class=\"t m0 x49 hb y7ea ff3 fs3 fc1 sc1 ls6 ws0\">160<span class=\"ls0\"> </span></div></div><div class=\"c wdd h73 gs3a5\"><div class=\"t m0 x48 hb y7ea ff3 fs3 fc1 sc1 ls0 ws0\">14.775 </div></div><div class=\"c wde h73 gs3a6\"><div class=\"t m0 x44 hb y7ea ff3 fs3 fc1 sc1 ls0 ws0\">250.762 </div></div><div class=\"c wda h74 gs3a7\"><div class=\"t m0 x16 hb y7ec ff3 fs3 fc1 sc1 ls0 ws0\">Momento de reconocimiento<span class=\"_ _1\"></span> de </div><div class=\"t m0 x16 hb y567 ff3 fs3 fc1 sc1 ls0 ws0\">ingresos ordinarios </div></div><div class=\"c wda h4d gs3a8\"><div class=\"t m0 x16 hb y7e5 ff3 fs3 fc1 sc0 ls8 ws0\">   <span class=\"ls0\">En un punto<span class=\"_ _1\"></span> en el tie<span class=\"_ _1\"></span>mpo </span></div></div><div class=\"c w1b h4d gs3a9\"><div class=\"t m0 x46 hb y7e5 ff3 fs3 fc1 sc0 ls0 ws0\">85.039 </div></div><div class=\"c wdf h4d gs3aa\"><div class=\"t m0 x104 hb y7e5 ff3 fs3 fc1 sc0 ls0 ws0\">111.843 </div></div><div class=\"c w3a h4d gs3ab\"><div class=\"t m0 x46 hb y7e5 ff3 fs3 fc1 sc0 ls6 ws0\">931<span class=\"ls0\"> </span></div></div><div class=\"c we0 h4d gs3ac\"><div class=\"t m0 x49 hb y7e5 ff3 fs3 fc1 sc0 ls6 ws0\">160<span class=\"ls0\"> </span></div></div><div class=\"c wdd h4d gs3ad\"><div class=\"t m0 x48 hb y7e5 ff3 fs3 fc1 sc0 ls0 ws0\">14.775 </div></div><div class=\"c wde h4d gs3ae\"><div class=\"t m0 x44 hb y7e5 ff3 fs3 fc1 sc0 ls0 ws0\">212.748 </div></div><div class=\"c wda h55 gs3af\"><div class=\"t m0 x16 hb y7e5 ff3 fs3 fc1 sc0 ls8 ws0\">   <span class=\"ls0\">A lo larg<span class=\"_ _1\"></span>o del tiempo<span class=\"_ _1\"></span> </span></div></div><div class=\"c w1b h55 gs3b0\"><div class=\"t m0 x37 hb y7e5 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wdf h55 gs3b1\"><div class=\"t m0 x28 hb y7e5 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h55 gs3b2\"><div class=\"t m0 x5b hb y7e5 ff3 fs3 fc1 sc0 ls0 ws0\">38.014 </div></div><div class=\"c w3a h55 gs3b3\"><div class=\"t m0 x15 hb y7e5 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c we0 h55 gs3b4\"><div class=\"t m0 x2d hb y7e5 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wdd h55 gs3b5\"><div class=\"t m0 x2d hb y7e5 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wde h55 gs3b6\"><div class=\"t m0 x46 hb y7e5 ff3 fs3 fc1 sc0 ls0 ws0\">38.014 </div></div><div class=\"c we2 h54 gs3b7\"><div class=\"t m0 x3c hb y7e5 ff3 fs3 fc1 sc1 ls0 ws0\">Papel </div></div><div class=\"c w78 h54 gs3b8\"><div class=\"t m0 x104 hb y7e5 ff3 fs3 fc1 sc1 ls0 ws0\">Energ\u00eda </div></div><div class=\"c we4 h72 gs3b9\"><div class=\"t m0 x1d hb y41e ff3 fs3 fc1 sc1 ls6 ws0\">2022<span class=\"ls0\"> </span></div><div class=\"t m0 x15 hb y5e9 ff3 fs3 fc1 sc1 ls0 ws0\">Total </div></div><div class=\"c we2 h54 gs3ba\"><div class=\"t m0 x18 hb y723 ff3 fs3 fc1 sc1 ls0 ws0\">Pedido </div></div><div class=\"c w78 h54 gs3bb\"><div class=\"t m0 x6f hb y82 ff3 fs3 fc1 sc1 ls0 ws0\">Contrato  </div></div><div class=\"c wdc h54 gs3bc\"><div class=\"t m0 x17 hb y55d ff3 fs3 fc1 sc1 ls0 ws0\">Madera </div></div><div class=\"c we5 h4d gs3bd\"><div class=\"t m0 x44 hb y5e9 ff3 fs3 fc1 sc1 ls0 ws0\">Nacional </div></div><div class=\"c wdf h4d gs3be\"><div class=\"t m0 x16 hb y5e9 ff3 fs3 fc1 sc1 ls0 ws0\">Exportaci\u00f3n </div></div><div class=\"c w78 h4d gs3bf\"><div class=\"t m0 x44 hb y7e5 ff3 fs3 fc1 sc1 ls0 ws0\">Espa\u00f1a </div></div><div class=\"c w3a h4d gs3c0\"><div class=\"t m0 x4c hb y7e5 ff3 fs3 fc1 sc1 ls0 ws0\">Argentina </div></div><div class=\"c we0 h4d gs3c1\"><div class=\"t m0 x6f hb y7e5 ff3 fs3 fc1 sc1 ls0 ws0\">Espa\u00f1a </div></div><div class=\"c we3 h4d gs3c2\"><div class=\"t m0 x4f hb y7e5 ff3 fs3 fc1 sc1 ls0 ws0\">Uruguay </div></div><div class=\"c we1 h73 gs3c3\"><div class=\"t m0 x16 hb y7ec ff3 fs3 fc1 sc1 ls0 ws0\">Ingresos ordinarios de cl<span class=\"_ _1\"></span>ientes </div><div class=\"t m0 x16 hb y567 ff3 fs3 fc1 sc1 ls0 ws0\">externos </div></div><div class=\"c we5 h73 gs3c4\"><div class=\"t m0 xaf hb y7ea ff3 fs3 fc1 sc1 ls0 ws0\">140.053 </div></div><div class=\"c wdf h73 gs3c5\"><div class=\"t m0 x104 hb y7ea ff3 fs3 fc1 sc1 ls0 ws0\">111.842 </div></div><div class=\"c w78 h73 gs3c6\"><div class=\"t m0 x5b hb y7ea ff3 fs3 fc1 sc1 ls0 ws0\">41.932 </div></div><div class=\"c w3a h73 gs3c7\"><div class=\"t m0 x46 hb y7ea ff3 fs3 fc1 sc1 ls6 ws0\">790<span class=\"ls0\"> </span></div></div><div class=\"c we0 h73 gs3c8\"><div class=\"t m0 x49 hb y7ea ff3 fs3 fc1 sc1 ls6 ws0\">401<span class=\"ls0\"> </span></div></div><div class=\"c we4 h73 gs3c9\"><div class=\"t m0 x44 hb y7ea ff3 fs3 fc1 sc1 ls0 ws0\">295.018 </div></div><div class=\"c we1 h73 gs3ca\"><div class=\"t m0 x16 hb y7ec ff3 fs3 fc1 sc1 ls0 ws0\">Momento de reconocimiento<span class=\"_ _1\"></span> de </div><div class=\"t m0 x16 hb y567 ff3 fs3 fc1 sc1 ls0 ws0\">ingresos ordinarios </div></div><div class=\"c we1 h54 gs3cb\"><div class=\"t m0 x16 hb y567 ff3 fs3 fc1 sc0 ls8 ws0\">   <span class=\"ls0\">En un punto<span class=\"_ _1\"></span> en el tie<span class=\"_ _1\"></span>mpo </span></div></div><div class=\"c we5 h54 gs3cc\"><div class=\"t m0 xaf hb y7e5 ff3 fs3 fc1 sc0 ls0 ws0\">140.053 </div></div><div class=\"c wdf h54 gs3cd\"><div class=\"t m0 x104 hb y7e5 ff3 fs3 fc1 sc0 ls0 ws0\">111.842 </div></div><div class=\"c w3a h54 gs3ce\"><div class=\"t m0 x46 hb y7e5 ff3 fs3 fc1 sc0 ls6 ws0\">790<span class=\"ls0\"> </span></div></div><div class=\"c we0 h54 gs3cf\"><div class=\"t m0 x49 hb y7e5 ff3 fs3 fc1 sc0 ls6 ws0\">401<span class=\"ls0\"> </span></div></div><div class=\"c we3 h54 gs3d0\"><div class=\"t m0 x2d hb y7e5 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c we4 h54 gs3d1\"><div class=\"t m0 x44 hb y7e5 ff3 fs3 fc1 sc0 ls0 ws0\">253.086 </div></div><div class=\"c we1 h54 gs3d2\"><div class=\"t m0 x16 hb y567 ff3 fs3 fc1 sc0 ls8 ws0\">   <span class=\"ls0\">A lo larg<span class=\"_ _1\"></span>o del tiempo<span class=\"_ _1\"></span> </span></div></div><div class=\"c we5 h54 gs3d3\"><div class=\"t m0 x37 hb y723 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wdf h54 gs3d4\"><div class=\"t m0 x28 hb y723 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h54 gs3d5\"><div class=\"t m0 x5b hb y723 ff3 fs3 fc1 sc0 ls0 ws0\">41.932 </div></div><div class=\"c w3a h54 gs3d6\"><div class=\"t m0 x15 hb y723 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c we0 h54 gs3d7\"><div class=\"t m0 x2d hb y723 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c we3 h54 gs3d8\"><div class=\"t m0 x2d hb y723 ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c we4 h54 gs3d9\"><div class=\"t m0 x4b hb y723 ff3 fs3 fc1 sc0 ls0 ws0\">41.932 </div></div>21.2.<span class=\"ff2 ls0\"> <span class=\"_ _34\"> </span><span class=\"ff3\">Obligaciones de ejec<span class=\"_ _0\"></span>uci\u00f3n pendientes:<span class=\"_ _0\"></span> </span></span>Todos <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>contratos <span class=\"_ _16\"></span>son <span class=\"_ _0\"></span>para <span class=\"_ _16\"></span>per\u00edodos <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _16\"></span>a\u00f1o <span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>menos <span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>se <span class=\"_ _0\"></span>facturan <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>unci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tiempo incurrido. <span class=\"_ _16\"></span>T<span class=\"_ _0\"></span>al <span class=\"_ _16\"></span>como<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>permi<span class=\"_ _0\"></span>te <span class=\"_ _16\"></span>la <span class=\"_ _2\"></span>NIIF <span class=\"_ _16\"></span>1<span class=\"_ _0\"></span>5, <span class=\"_ _16\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>se <span class=\"_ _2\"></span>revela <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>pr<span class=\"_ _0\"></span>ecio <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>transacci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>asign<span class=\"_ _0\"></span>ado <span class=\"_ _16\"></span>a <span class=\"_ _2\"></span>estos contratos no satisfe<span class=\"_ _0\"></span>chos. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "21.3.<span class=\"ff2 ls0\"> <span class=\"_ _34\"> </span><span class=\"ff3\">Otros ingresos<span class=\"_ _0\"></span> </span></span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Ingresos por arre<span class=\"_ _1\"></span>ndamiento 600<span class=\"ls0\"> </span>771<span class=\"ls0\"> </span>Ingresos por serv<span class=\"_ _1\"></span>icios diverso<span class=\"_ _1\"></span>s 595<span class=\"ls0\"> </span>518<span class=\"ls0\"> </span>Subvenciones tra<span class=\"_ _1\"></span>spasadas al re<span class=\"_ _1\"></span>sultado del<span class=\"_ _1\"></span> ejercicio 10.229 8.012 Otros Ingresos<span class=\"_ _1\"></span> 91<span class=\"ls0\"> </span>2.944 Total otros ingresos 11.515 12.245 En <span class=\"_ _2\"></span>subv<span class=\"_ _0\"></span>enciones <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>incluye<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>5.19<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _3\"></span>por <span class=\"_ _2\"></span>S<span class=\"_ _0\"></span>ubvenci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>del <span class=\"_ _3\"> </span>Ministerio<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Indust<span class=\"_ _0\"></span>ria, Comercio y Turismo<span class=\"_ _0\"></span><span class=\"ls1a\">, </span>(ver nota 8.)<span class=\"ls12\">. </span> En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>\u201cOtros <span class=\"_ _3\"></span>ingresos\u201d <span class=\"_ _3\"></span><span class=\"ff3\">e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>inclu\u00eda <span class=\"_ _3\"></span>un <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2.9<span class=\"_ _0\"></span>37 <span class=\"_ _2\"></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>euros <span class=\"_ _2\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>la </span>indemnizaci\u00f3n <span class=\"_ _0\"></span>recibida de la compa\u00f1\u00eda del<span class=\"_ _0\"></span> seguro a todo<span class=\"_ _0\"></span> riesgo.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "21.3.<span class=\"ff2 ls0\"> <span class=\"_ _34\"> </span><span class=\"ff3\">Otros ingresos<span class=\"_ _0\"></span> </span></span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Ingresos por arre<span class=\"_ _1\"></span>ndamiento 600<span class=\"ls0\"> </span>771<span class=\"ls0\"> </span>Ingresos por serv<span class=\"_ _1\"></span>icios diverso<span class=\"_ _1\"></span>s 595<span class=\"ls0\"> </span>518<span class=\"ls0\"> </span>Subvenciones tra<span class=\"_ _1\"></span>spasadas al re<span class=\"_ _1\"></span>sultado del<span class=\"_ _1\"></span> ejercicio 10.229 8.012 Otros Ingresos<span class=\"_ _1\"></span> 91<span class=\"ls0\"> </span>2.944 Total otros ingresos 11.515 12.245 En <span class=\"_ _2\"></span>subv<span class=\"_ _0\"></span>enciones <span class=\"_ _3\"></span>se <span class=\"_ _2\"></span>incluye<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>5.19<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _3\"></span>por <span class=\"_ _2\"></span>S<span class=\"_ _0\"></span>ubvenci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>del <span class=\"_ _3\"> </span>Ministerio<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Indust<span class=\"_ _0\"></span>ria, Comercio y Turismo<span class=\"_ _0\"></span><span class=\"ls1a\">, </span>(ver nota 8.)<span class=\"ls12\">. </span> En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>\u201cOtros <span class=\"_ _3\"></span>ingresos\u201d <span class=\"_ _3\"></span><span class=\"ff3\">e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>inclu\u00eda <span class=\"_ _3\"></span>un <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2.9<span class=\"_ _0\"></span>37 <span class=\"_ _2\"></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>euros <span class=\"_ _2\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>la </span>indemnizaci\u00f3n <span class=\"_ _0\"></span>recibida de la compa\u00f1\u00eda del<span class=\"_ _0\"></span> seguro a todo<span class=\"_ _0\"></span> riesgo.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>\u201cOtros <span class=\"_ _3\"></span>ingresos\u201d <span class=\"_ _3\"></span><span class=\"ff3\">e<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>inclu\u00eda <span class=\"_ _3\"></span>un <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2.9<span class=\"_ _0\"></span>37 <span class=\"_ _2\"></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>euros <span class=\"_ _2\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>la </span>indemnizaci\u00f3n <span class=\"_ _0\"></span>recibida de la compa\u00f1\u00eda del<span class=\"_ _0\"></span> seguro a todo<span class=\"_ _0\"></span> riesgo.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInsuranceContractsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "21.4.<span class=\"ff2 ls0\"> <span class=\"_ _34\"> </span><span class=\"ff3\">Otros (gastos) / gan<span class=\"_ _0\"></span>ancias netas<span class=\"_ _0\"></span> </span></span>El <span class=\"_ _0\"></span>princip<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>cluido <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>ep\u00edg<span class=\"_ _0\"></span>rafe <span class=\"_ _0\"></span>corresp<span class=\"_ _0\"></span>onde <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>resultado<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _16\"></span>operaci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> venta de patrimonio fo<span class=\"_ _0\"></span>restal en Uruguay<span class=\"_ _0\"></span> (Ver nota 7).<span class=\"_ _0\"></span> G<span class=\"_ _0\"></span>astos y g<span class=\"_ _0\"></span>anancias net<span class=\"_ _0\"></span>as por nat<span class=\"_ _0\"></span>uraleza 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Amort<span class=\"_ _1\"></span>iza<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _1\"></span>(Not<span class=\"_ _1\"></span>as 6<span class=\"_ _1\"></span> y 8)<span class=\"_ _1\"></span> 12.819 12.473 Gasto por prest<span class=\"_ _1\"></span>aciones a los emp<span class=\"_ _1\"></span>leados (No<span class=\"_ _1\"></span>ta 2<span class=\"_ _1\"></span>3) 22.925 21.194 Varia<span class=\"_ _1\"></span>ci\u00f3n<span class=\"_ _1\"></span> en<span class=\"_ _1\"></span> exis<span class=\"_ _1\"></span>tenc<span class=\"_ _1\"></span>ias <span class=\"_ _1\"></span>de pr<span class=\"_ _1\"></span>oduct<span class=\"_ _1\"></span>os t<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>inad<span class=\"_ _1\"></span>os y e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>curso 9.782 (18.961) Materias prima<span class=\"_ _1\"></span>s y consumibles<span class=\"_ _1\"></span> utilizados 95.037 104.369 Transporte <span class=\"_ _1\"></span> 8.664 9.628 Reparaciones y<span class=\"_ _1\"></span> conservaci\u00f3n 9.676 9.428 Suministros (ga<span class=\"_ _1\"></span>s y electricida<span class=\"_ _1\"></span>d) 47.055 127.967 Servicios profes<span class=\"_ _1\"></span>ionales indepen<span class=\"_ _1\"></span>dientes 7.617 5.683 Arrendamientos <span class=\"_ _1\"></span>y c\u00e1nones 931<span class=\"ls0\"> </span>855<span class=\"ls0\"> </span>Primas de seguro<span class=\"_ _1\"></span>s 3.105 2.846 Otros tributos (<span class=\"_ _1\"></span>incluido impue<span class=\"_ _1\"></span>sto el\u00e9ctrico) 608<span class=\"ls0\"> </span>797<span class=\"ls0\"> </span>Consumo derecho<span class=\"_ _1\"></span>s de CO<span class=\"fs7\">2</span> 11.035 10.303 Otros servicios<span class=\"_ _1\"></span> 2.548<span class=\"ls0\"> </span>2.973 Resultados por enaj<span class=\"_ _1\"></span>enaci\u00f3n del<span class=\"_ _1\"></span> inmovilizado (22.<span class=\"ls6\">279</span>) 91<span class=\"ls0\"> </span>Total  209.523 289.646<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "G<span class=\"_ _0\"></span>astos y g<span class=\"_ _0\"></span>anancias net<span class=\"_ _0\"></span>as por nat<span class=\"_ _0\"></span>uraleza 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Amort<span class=\"_ _1\"></span>iza<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _1\"></span>(Not<span class=\"_ _1\"></span>as 6<span class=\"_ _1\"></span> y 8)<span class=\"_ _1\"></span> 12.819 12.473 Gasto por prest<span class=\"_ _1\"></span>aciones a los emp<span class=\"_ _1\"></span>leados (No<span class=\"_ _1\"></span>ta 2<span class=\"_ _1\"></span>3) 22.925 21.194 Varia<span class=\"_ _1\"></span>ci\u00f3n<span class=\"_ _1\"></span> en<span class=\"_ _1\"></span> exis<span class=\"_ _1\"></span>tenc<span class=\"_ _1\"></span>ias <span class=\"_ _1\"></span>de pr<span class=\"_ _1\"></span>oduct<span class=\"_ _1\"></span>os t<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>inad<span class=\"_ _1\"></span>os y e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>curso 9.782 (18.961) Materias prima<span class=\"_ _1\"></span>s y consumibles<span class=\"_ _1\"></span> utilizados 95.037 104.369 Transporte <span class=\"_ _1\"></span> 8.664 9.628 Reparaciones y<span class=\"_ _1\"></span> conservaci\u00f3n 9.676 9.428 Suministros (ga<span class=\"_ _1\"></span>s y electricida<span class=\"_ _1\"></span>d) 47.055 127.967 Servicios profes<span class=\"_ _1\"></span>ionales indepen<span class=\"_ _1\"></span>dientes 7.617 5.683 Arrendamientos <span class=\"_ _1\"></span>y c\u00e1nones 931<span class=\"ls0\"> </span>855<span class=\"ls0\"> </span>Primas de seguro<span class=\"_ _1\"></span>s 3.105 2.846 Otros tributos (<span class=\"_ _1\"></span>incluido impue<span class=\"_ _1\"></span>sto el\u00e9ctrico) 608<span class=\"ls0\"> </span>797<span class=\"ls0\"> </span>Consumo derecho<span class=\"_ _1\"></span>s de CO<span class=\"fs7\">2</span> 11.035 10.303 Otros servicios<span class=\"_ _1\"></span> 2.548<span class=\"ls0\"> </span>2.973 Resultados por enaj<span class=\"_ _1\"></span>enaci\u00f3n del<span class=\"_ _1\"></span> inmovilizado (22.<span class=\"ls6\">279</span>) 91<span class=\"ls0\"> </span>Total  209.523 289.646<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "G<span class=\"_ _0\"></span>astos y g<span class=\"_ _0\"></span>anancias net<span class=\"_ _0\"></span>as por nat<span class=\"_ _0\"></span>uraleza 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Amort<span class=\"_ _1\"></span>iza<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _1\"></span>(Not<span class=\"_ _1\"></span>as 6<span class=\"_ _1\"></span> y 8)<span class=\"_ _1\"></span> 12.819 12.473 Gasto por prest<span class=\"_ _1\"></span>aciones a los emp<span class=\"_ _1\"></span>leados (No<span class=\"_ _1\"></span>ta 2<span class=\"_ _1\"></span>3) 22.925 21.194 Varia<span class=\"_ _1\"></span>ci\u00f3n<span class=\"_ _1\"></span> en<span class=\"_ _1\"></span> exis<span class=\"_ _1\"></span>tenc<span class=\"_ _1\"></span>ias <span class=\"_ _1\"></span>de pr<span class=\"_ _1\"></span>oduct<span class=\"_ _1\"></span>os t<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>inad<span class=\"_ _1\"></span>os y e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>curso 9.782 (18.961) Materias prima<span class=\"_ _1\"></span>s y consumibles<span class=\"_ _1\"></span> utilizados 95.037 104.369 Transporte <span class=\"_ _1\"></span> 8.664 9.628 Reparaciones y<span class=\"_ _1\"></span> conservaci\u00f3n 9.676 9.428 Suministros (ga<span class=\"_ _1\"></span>s y electricida<span class=\"_ _1\"></span>d) 47.055 127.967 Servicios profes<span class=\"_ _1\"></span>ionales indepen<span class=\"_ _1\"></span>dientes 7.617 5.683 Arrendamientos <span class=\"_ _1\"></span>y c\u00e1nones 931<span class=\"ls0\"> </span>855<span class=\"ls0\"> </span>Primas de seguro<span class=\"_ _1\"></span>s 3.105 2.846 Otros tributos (<span class=\"_ _1\"></span>incluido impue<span class=\"_ _1\"></span>sto el\u00e9ctrico) 608<span class=\"ls0\"> </span>797<span class=\"ls0\"> </span>Consumo derecho<span class=\"_ _1\"></span>s de CO<span class=\"fs7\">2</span> 11.035 10.303 Otros servicios<span class=\"_ _1\"></span> 2.548<span class=\"ls0\"> </span>2.973 Resultados por enaj<span class=\"_ _1\"></span>enaci\u00f3n del<span class=\"_ _1\"></span> inmovilizado (22.<span class=\"ls6\">279</span>) 91<span class=\"ls0\"> </span>Total  209.523 289.646<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "G<span class=\"_ _0\"></span>astos y g<span class=\"_ _0\"></span>anancias net<span class=\"_ _0\"></span>as por nat<span class=\"_ _0\"></span>uraleza 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Amort<span class=\"_ _1\"></span>iza<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _1\"></span>(Not<span class=\"_ _1\"></span>as 6<span class=\"_ _1\"></span> y 8)<span class=\"_ _1\"></span> 12.819 12.473 Gasto por prest<span class=\"_ _1\"></span>aciones a los emp<span class=\"_ _1\"></span>leados (No<span class=\"_ _1\"></span>ta 2<span class=\"_ _1\"></span>3) 22.925 21.194 Varia<span class=\"_ _1\"></span>ci\u00f3n<span class=\"_ _1\"></span> en<span class=\"_ _1\"></span> exis<span class=\"_ _1\"></span>tenc<span class=\"_ _1\"></span>ias <span class=\"_ _1\"></span>de pr<span class=\"_ _1\"></span>oduct<span class=\"_ _1\"></span>os t<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>inad<span class=\"_ _1\"></span>os y e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>curso 9.782 (18.961) Materias prima<span class=\"_ _1\"></span>s y consumibles<span class=\"_ _1\"></span> utilizados 95.037 104.369 Transporte <span class=\"_ _1\"></span> 8.664 9.628 Reparaciones y<span class=\"_ _1\"></span> conservaci\u00f3n 9.676 9.428 Suministros (ga<span class=\"_ _1\"></span>s y electricida<span class=\"_ _1\"></span>d) 47.055 127.967 Servicios profes<span class=\"_ _1\"></span>ionales indepen<span class=\"_ _1\"></span>dientes 7.617 5.683 Arrendamientos <span class=\"_ _1\"></span>y c\u00e1nones 931<span class=\"ls0\"> </span>855<span class=\"ls0\"> </span>Primas de seguro<span class=\"_ _1\"></span>s 3.105 2.846 Otros tributos (<span class=\"_ _1\"></span>incluido impue<span class=\"_ _1\"></span>sto el\u00e9ctrico) 608<span class=\"ls0\"> </span>797<span class=\"ls0\"> </span>Consumo derecho<span class=\"_ _1\"></span>s de CO<span class=\"fs7\">2</span> 11.035 10.303 Otros servicios<span class=\"_ _1\"></span> 2.548<span class=\"ls0\"> </span>2.973 Resultados por enaj<span class=\"_ _1\"></span>enaci\u00f3n del<span class=\"_ _1\"></span> inmovilizado (22.<span class=\"ls6\">279</span>) 91<span class=\"ls0\"> </span>Total  209.523 289.646<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "G<span class=\"_ _0\"></span>astos y g<span class=\"_ _0\"></span>anancias net<span class=\"_ _0\"></span>as por nat<span class=\"_ _0\"></span>uraleza 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Amort<span class=\"_ _1\"></span>iza<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _1\"></span>(Not<span class=\"_ _1\"></span>as 6<span class=\"_ _1\"></span> y 8)<span class=\"_ _1\"></span> 12.819 12.473 Gasto por prest<span class=\"_ _1\"></span>aciones a los emp<span class=\"_ _1\"></span>leados (No<span class=\"_ _1\"></span>ta 2<span class=\"_ _1\"></span>3) 22.925 21.194 Varia<span class=\"_ _1\"></span>ci\u00f3n<span class=\"_ _1\"></span> en<span class=\"_ _1\"></span> exis<span class=\"_ _1\"></span>tenc<span class=\"_ _1\"></span>ias <span class=\"_ _1\"></span>de pr<span class=\"_ _1\"></span>oduct<span class=\"_ _1\"></span>os t<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>inad<span class=\"_ _1\"></span>os y e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>curso 9.782 (18.961) Materias prima<span class=\"_ _1\"></span>s y consumibles<span class=\"_ _1\"></span> utilizados 95.037 104.369 Transporte <span class=\"_ _1\"></span> 8.664 9.628 Reparaciones y<span class=\"_ _1\"></span> conservaci\u00f3n 9.676 9.428 Suministros (ga<span class=\"_ _1\"></span>s y electricida<span class=\"_ _1\"></span>d) 47.055 127.967 Servicios profes<span class=\"_ _1\"></span>ionales indepen<span class=\"_ _1\"></span>dientes 7.617 5.683 Arrendamientos <span class=\"_ _1\"></span>y c\u00e1nones 931<span class=\"ls0\"> </span>855<span class=\"ls0\"> </span>Primas de seguro<span class=\"_ _1\"></span>s 3.105 2.846 Otros tributos (<span class=\"_ _1\"></span>incluido impue<span class=\"_ _1\"></span>sto el\u00e9ctrico) 608<span class=\"ls0\"> </span>797<span class=\"ls0\"> </span>Consumo derecho<span class=\"_ _1\"></span>s de CO<span class=\"fs7\">2</span> 11.035 10.303 Otros servicios<span class=\"_ _1\"></span> 2.548<span class=\"ls0\"> </span>2.973 Resultados por enaj<span class=\"_ _1\"></span>enaci\u00f3n del<span class=\"_ _1\"></span> inmovilizado (22.<span class=\"ls6\">279</span>) 91<span class=\"ls0\"> </span>Total  209.523 289.646<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Amort<span class=\"_ _1\"></span>iza<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _1\"></span>(Not<span class=\"_ _1\"></span>as 6<span class=\"_ _1\"></span> y 8)<span class=\"_ _1\"></span> 12.819 12.473 Gasto por prest<span class=\"_ _1\"></span>aciones a los emp<span class=\"_ _1\"></span>leados (No<span class=\"_ _1\"></span>ta 2<span class=\"_ _1\"></span>3) 22.925 21.194 Varia<span class=\"_ _1\"></span>ci\u00f3n<span class=\"_ _1\"></span> en<span class=\"_ _1\"></span> exis<span class=\"_ _1\"></span>tenc<span class=\"_ _1\"></span>ias <span class=\"_ _1\"></span>de pr<span class=\"_ _1\"></span>oduct<span class=\"_ _1\"></span>os t<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>inad<span class=\"_ _1\"></span>os y e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>curso 9.782 (18.961) Materias prima<span class=\"_ _1\"></span>s y consumibles<span class=\"_ _1\"></span> utilizados 95.037 104.369 Transporte <span class=\"_ _1\"></span> 8.664 9.628 Reparaciones y<span class=\"_ _1\"></span> conservaci\u00f3n 9.676 9.428 Suministros (ga<span class=\"_ _1\"></span>s y electricida<span class=\"_ _1\"></span>d) 47.055 127.967 Servicios profes<span class=\"_ _1\"></span>ionales indepen<span class=\"_ _1\"></span>dientes 7.617 5.683 Arrendamientos <span class=\"_ _1\"></span>y c\u00e1nones 931<span class=\"ls0\"> </span>855<span class=\"ls0\"> </span>Primas de seguro<span class=\"_ _1\"></span>s 3.105 2.846 Otros tributos (<span class=\"_ _1\"></span>incluido impue<span class=\"_ _1\"></span>sto el\u00e9ctrico) 608<span class=\"ls0\"> </span>797<span class=\"ls0\"> </span>Consumo derecho<span class=\"_ _1\"></span>s de CO<span class=\"fs7\">2</span> 11.035 10.303 Otros servicios<span class=\"_ _1\"></span> 2.548<span class=\"ls0\"> </span>2.973 Resultados por enaj<span class=\"_ _1\"></span>enaci\u00f3n del<span class=\"_ _1\"></span> inmovilizado (22.<span class=\"ls6\">279</span>) 91<span class=\"ls0\"> </span>Total  209.523 289.646<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Amort<span class=\"_ _1\"></span>iza<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _1\"></span>(Not<span class=\"_ _1\"></span>as 6<span class=\"_ _1\"></span> y 8)<span class=\"_ _1\"></span> 12.819 12.473 Gasto por prest<span class=\"_ _1\"></span>aciones a los emp<span class=\"_ _1\"></span>leados (No<span class=\"_ _1\"></span>ta 2<span class=\"_ _1\"></span>3) 22.925 21.194 Varia<span class=\"_ _1\"></span>ci\u00f3n<span class=\"_ _1\"></span> en<span class=\"_ _1\"></span> exis<span class=\"_ _1\"></span>tenc<span class=\"_ _1\"></span>ias <span class=\"_ _1\"></span>de pr<span class=\"_ _1\"></span>oduct<span class=\"_ _1\"></span>os t<span class=\"_ _1\"></span>erm<span class=\"_ _1\"></span>inad<span class=\"_ _1\"></span>os y e<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>curso 9.782 (18.961) Materias prima<span class=\"_ _1\"></span>s y consumibles<span class=\"_ _1\"></span> utilizados 95.037 104.369 Transporte <span class=\"_ _1\"></span> 8.664 9.628 Reparaciones y<span class=\"_ _1\"></span> conservaci\u00f3n 9.676 9.428 Suministros (ga<span class=\"_ _1\"></span>s y electricida<span class=\"_ _1\"></span>d) 47.055 127.967 Servicios profes<span class=\"_ _1\"></span>ionales indepen<span class=\"_ _1\"></span>dientes 7.617 5.683 Arrendamientos <span class=\"_ _1\"></span>y c\u00e1nones 931<span class=\"ls0\"> </span>855<span class=\"ls0\"> </span>Primas de seguro<span class=\"_ _1\"></span>s 3.105 2.846 Otros tributos (<span class=\"_ _1\"></span>incluido impue<span class=\"_ _1\"></span>sto el\u00e9ctrico) 608<span class=\"ls0\"> </span>797<span class=\"ls0\"> </span>Consumo derecho<span class=\"_ _1\"></span>s de CO<span class=\"fs7\">2</span> 11.035 10.303 Otros servicios<span class=\"_ _1\"></span> 2.548<span class=\"ls0\"> </span>2.973 Resultados por enaj<span class=\"_ _1\"></span>enaci\u00f3n del<span class=\"_ _1\"></span> inmovilizado (22.<span class=\"ls6\">279</span>) 91<span class=\"ls0\"> </span>Total  209.523 289.646<span class=\"ls0\"> </span>G<span class=\"_ _0\"></span>astos por p<span class=\"_ _0\"></span>restaciones <span class=\"_ _0\"></span>a los empl<span class=\"_ _0\"></span>eados 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Sueldos y salar<span class=\"_ _1\"></span>ios 17.<span class=\"ls6\">943</span> 16.732 Indemnizacione<span class=\"_ _1\"></span>s 69<span class=\"ls0\"> </span>- Gasto de segur<span class=\"_ _1\"></span>idad social 4.696 4.254 Otras prestacione<span class=\"_ _1\"></span>s 217<span class=\"ls0\"> </span>208<span class=\"ls0\"> </span>22.925 21.194 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "<div class=\"c w4 h2 gs40b\"><div class=\"t m0 x8 h1b y406 ff3 fs1 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 h1b y2d7 ff3 fs1 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x43 h41 y804 ff1 fs5 fc4 sc0 ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ff3 sc3\">G<span class=\"_ _0\"></span>astos por p<span class=\"_ _0\"></span>restaciones <span class=\"_ _0\"></span>a los empl<span class=\"_ _0\"></span>eados </span></div><div class=\"t m0 x8 h1b y2d9 ff3 fs1 fc1 sc0 ls0 ws0\"> </div></div><div class=\"c w82 h54 gs40c\"><div class=\"t m0 x1b hb y47f ff3 fs3 fc1 sc1 ls6 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c wb9 h54 gs40d\"><div class=\"t m0 x1b hb y47f ff3 fs3 fc1 sc1 ls6 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w4f h54 gs40e\"><div class=\"t m0 x16 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">Sueldos y salar<span class=\"_ _1\"></span>ios </div></div><div class=\"c w82 h54 gs40f\"><div class=\"t m0 x24 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">17.<span class=\"ls6\">943</span> </div></div><div class=\"c wb9 h54 gs410\"><div class=\"t m0 x24 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">16.732 </div></div><div class=\"c w4f h54 gs411\"><div class=\"t m0 x16 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">Indemnizacione<span class=\"_ _1\"></span>s </div></div><div class=\"c w82 h54 gs412\"><div class=\"t m0 x3b hb y47f ff3 fs3 fc1 sc0 ls6 ws0\">69<span class=\"ls0\"> </span></div></div><div class=\"c wb9 h54 gs413\"><div class=\"t m0 x55 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w4f h4d gs414\"><div class=\"t m0 x16 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">Gasto de segur<span class=\"_ _1\"></span>idad social </div></div><div class=\"c w82 h4d gs415\"><div class=\"t m0 x11 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">4.696 </div></div><div class=\"c wb9 h4d gs416\"><div class=\"t m0 x11 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">4.254 </div></div><div class=\"c w4f h54 gs417\"><div class=\"t m0 x16 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">Otras prestacione<span class=\"_ _1\"></span>s </div></div><div class=\"c w82 h54 gs418\"><div class=\"t m0 x1e hb y47f ff3 fs3 fc1 sc0 ls6 ws0\">217<span class=\"ls0\"> </span></div></div><div class=\"c wb9 h54 gs419\"><div class=\"t m0 x1e hb y47f ff3 fs3 fc1 sc0 ls6 ws0\">208<span class=\"ls0\"> </span></div></div><div class=\"c w82 h4d gs41a\"><div class=\"t m0 x24 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">22.925 </div></div><div class=\"c wb9 h4d gs41b\"><div class=\"t m0 x24 hb y133 ff3 fs3 fc1 sc1 ls0 ws0\">21.194 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "Ingresos financieros netos  2023 2022 Pr\u00e9stamos y cr\u00e9ditos con entidades de cr\u00e9dito (272) (380) Diferencias negativas de cambio (3.022) (1.016) Hiperinflaci\u00f3n filiales argentinas (507) (228) Otros gastos financieros (118) (210) Gastos financieros (3.919) (1.834) Ingresos valores renta fija 1.242 144 Diferencias positivas de cambio 3.360 1.547 Ingresos financieros 4.602 1.691 683 (143) Los resultados debido a la hiperinflaci\u00f3n en 2023 han sido los siguientes: 2023 2022 Sociedad o subgrupo Iberpapel Argentina, S.A. 377 253 Forestal Los Gurises Entrerrianos, S.A. (57) (141) Forestal Santa Mar\u00eda, S.A. 181 102 Forestal Loma Alta, S.A. (34) 5 Forestal Vonger, S.A. 40 9 507 228 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "2023 2022 Pr\u00e9stamos y cr\u00e9ditos con entidades de cr\u00e9dito (272) (380) Diferencias negativas de cambio (3.022) (1.016) Hiperinflaci\u00f3n filiales argentinas (507) (228) Otros gastos financieros (118) (210) Gastos financieros (3.919) (1.834) Ingresos valores renta fija 1.242 144 Diferencias positivas de cambio 3.360 1.547 Ingresos financieros 4.602 1.691 683 (143)  Los resultados debido a la hiperinflaci\u00f3n en 2023 han sido los siguientes:  2023 2022 Sociedad o subgrupo Iberpapel Argentina, S.A. 377 253 Forestal Los Gurises Entrerrianos, S.A. (57) (141) Forestal Santa Mar\u00eda, S.A. 181 102 Forestal Loma Alta, S.A. (34) 5 Forestal Vonger, S.A. 40 9 507 228 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "2023 2022 Pr\u00e9stamos y cr\u00e9ditos con entidades de cr\u00e9dito (272) (380) Diferencias negativas de cambio (3.022) (1.016) Hiperinflaci\u00f3n filiales argentinas (507) (228) Otros gastos financieros (118) (210) Gastos financieros (3.919) (1.834) Ingresos valores renta fija 1.242 144 Diferencias positivas de cambio 3.360 1.547 Ingresos financieros 4.602 1.691 683 (143) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "2023 2022 Pr\u00e9stamos y cr\u00e9ditos con entidades de cr\u00e9dito (272) (380) Diferencias negativas de cambio (3.022) (1.016) Hiperinflaci\u00f3n filiales argentinas (507) (228) Otros gastos financieros (118) (210) Gastos financieros (3.919) (1.834) Ingresos valores renta fija 1.242 144 Diferencias positivas de cambio 3.360 1.547 Ingresos financieros 4.602 1.691 683 (143) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "2023 2022 Pr\u00e9stamos y cr\u00e9ditos con entidades de cr\u00e9dito (272) (380) Diferencias negativas de cambio (3.022) (1.016) Hiperinflaci\u00f3n filiales argentinas (507) (228) Otros gastos financieros (118) (210) Gastos financieros (3.919) (1.834) Ingresos valores renta fija 1.242 144 Diferencias positivas de cambio 3.360 1.547 Ingresos financieros 4.602 1.691 683 (143) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "2023 2022 Pr\u00e9stamos y cr\u00e9ditos con entidades de cr\u00e9dito (272) (380) Diferencias negativas de cambio (3.022) (1.016) Hiperinflaci\u00f3n filiales argentinas (507) (228) Otros gastos financieros (118) (210) Gastos financieros (3.919) (1.834) Ingresos valores renta fija 1.242 144 Diferencias positivas de cambio 3.360 1.547 Ingresos financieros 4.602 1.691 683 (143) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "2023 2022 Pr\u00e9stamos y cr\u00e9ditos con entidades de cr\u00e9dito (272) (380) Diferencias negativas de cambio (3.022) (1.016) Hiperinflaci\u00f3n filiales argentinas (507) (228) Otros gastos financieros (118) (210) Gastos financieros (3.919) (1.834) Ingresos valores renta fija 1.242 144 Diferencias positivas de cambio 3.360 1.547 Ingresos financieros 4.602 1.691 683 (143) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "<div class=\"c w4 h2 gs450\"><div class=\"t m0 x8 h1b y810 ff3 fs1 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 h1b y4de ff3 fs1 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x43 h41 y811 ff1 fs5 fc4 sc0 ls0 ws0\"> <span class=\"_ _2\"></span><span class=\"ff3 sc3\">I<span class=\"_ _0\"></span>mpuesto sob<span class=\"_ _0\"></span>re las gananc<span class=\"_ _0\"></span>ias </span></div><div class=\"t m0 x8 h1b y524 ff3 fs1 fc1 sc0 ls0 ws0\"> </div></div><div class=\"c w82 h54 gs451\"><div class=\"t m0 x1b hb y47f ff3 fs3 fc1 sc1 ls6 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c wb9 h54 gs452\"><div class=\"t m0 x1b hb y47f ff3 fs3 fc1 sc1 ls6 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w4f h54 gs453\"><div class=\"t m0 x16 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">Impuesto corriente<span class=\"_ _1\"></span> </div></div><div class=\"c w82 h54 gs454\"><div class=\"t m0 x11 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">7.149 </div></div><div class=\"c wb9 h54 gs455\"><div class=\"t m0 x11 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">1.220 </div></div><div class=\"c w4f h54 gs456\"><div class=\"t m0 x16 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">Impuesto diferido <span class=\"_ _1\"></span>(Nota 19) </div></div><div class=\"c w82 h54 gs457\"><div class=\"t m0 x62 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">(837) </div></div><div class=\"c wb9 h54 gs458\"><div class=\"t m0 x1e hb y47f ff3 fs3 fc1 sc0 ls6 ws0\">418<span class=\"ls0\"> </span></div></div><div class=\"c w82 h56 gs459\"><div class=\"t m0 x11 hb y456 ff3 fs3 fc1 sc1 ls0 ws0\">6.312 </div></div><div class=\"c wb9 h56 gs45a\"><div class=\"t m0 x11 hb y456 ff3 fs3 fc1 sc1 ls0 ws0\">1.638 </div></div><div class=\"c w4 h2 gs45c\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y183 ff3 fs5 fc1 sc0 ls0 ws0\">El <span class=\"_ _16\"></span>beneficio <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _16\"></span>antes <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>impue<span class=\"_ _0\"></span>stos <span class=\"_ _16\"></span>difiere <span class=\"_ _2\"></span>del <span class=\"_ _16\"></span>importe <span class=\"_ _16\"></span>te\u00f3rico <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>habr\u00eda <span class=\"_ _16\"></span>obtenid<span class=\"_ _0\"></span>o </div><div class=\"t m0 x8 hc y184 ff3 fs5 fc1 sc0 ls0 ws0\">empleando <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>tip<span class=\"_ _0\"></span>o <span class=\"_ _3\"> </span>imposi<span class=\"_ _0\"></span>tivo <span class=\"_ _3\"> </span>medio <span class=\"_ _4\"> </span>ponderado <span class=\"_ _3\"> </span>aplicable <span class=\"_ _3\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>beneficio<span class=\"_ _0\"></span>s <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>sociedades </div><div class=\"t m0 x8 h1b y185 ff3 fs5 fc1 sc0 ls0 ws0\">consolidadas como sigu<span class=\"_ _0\"></span>e:<span class=\"fs1\"> </span></div><div class=\"t m0 x8 h1b y186 ff3 fs1 fc1 sc0 ls0 ws0\"> </div></div><div class=\"c we8 h54 gs45d\"><div class=\"t m0 x3b hb y47f ff3 fs3 fc1 sc1 ls6 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c wea h54 gs45e\"><div class=\"t m0 x3b hb y47f ff3 fs3 fc1 sc1 ls6 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c we7 h4d gs45f\"><div class=\"t m0 x16 hb y47f ff3 fs3 fc1 sc1 ls0 ws0\">Resultado antes de impue<span class=\"_ _1\"></span>stos </div></div><div class=\"c we8 h4d gs460\"><div class=\"t m0 x52 hb y47f ff3 fs3 fc1 sc1 ls0 ws0\">53.437 </div></div><div class=\"c wea h4d gs461\"><div class=\"t m0 x52 hb y47f ff3 fs3 fc1 sc1 ls0 ws0\">17.474 </div></div><div class=\"c we7 h54 gs462\"><div class=\"t m0 x16 hb y47f ff3 fs3 fc1 sc1 ls0 ws0\">Impuesto calculado al t<span class=\"_ _1\"></span>ipo impositivo medio del <span class=\"_ _1\"></span>Grupo  </div></div><div class=\"c we8 h54 gs463\"><div class=\"t m0 x10 hb y47f ff3 fs3 fc1 sc1 ls0 ws0\">(7.515) </div></div><div class=\"c wea h54 gs464\"><div class=\"t m0 x10 hb y47f ff3 fs3 fc1 sc1 ls0 ws0\">(3.252) </div></div><div class=\"c we7 h4d gs465\"><div class=\"t m0 x16 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">Deducciones de <span class=\"_ _1\"></span>la Cuota  </div></div><div class=\"c we8 h4d gs466\"><div class=\"t m0 x3a hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">2.040 </div></div><div class=\"c wea h4d gs467\"><div class=\"t m0 x3a hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">2.032 </div></div><div class=\"c we7 h55 gs468\"><div class=\"t m0 x16 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">Impuestos difer<span class=\"_ _1\"></span>idos activo<span class=\"_ _1\"></span>s (Otros) </div></div><div class=\"c we8 h55 gs469\"><div class=\"t m0 x18 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">(837) </div></div><div class=\"c wea h55 gs46a\"><div class=\"t m0 x18 hb y47f ff3 fs3 fc1 sc0 ls0 ws0\">(418)  </div></div><div class=\"c we7 h34 gs46b\"><div class=\"t m0 x16 hb y5ab ff3 fs3 fc1 sc1 ls0 ws0\">Gas<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>por<span class=\"_ _1\"></span> Im<span class=\"_ _1\"></span>pu<span class=\"_ _1\"></span>est<span class=\"_ _1\"></span>o s<span class=\"_ _1\"></span>obr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Be<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>fic<span class=\"_ _1\"></span>ios<span class=\"_ _1\"></span><span class=\"sc0\"> </span></div></div><div class=\"c we8 h34 gs46c\"><div class=\"t m0 x3a hb y5ab ff3 fs3 fc1 sc1 ls0 ws0\">6.312 </div></div><div class=\"c wea h34 gs46d\"><div class=\"t m0 x3a hb y5ab ff3 fs3 fc1 sc1 ls0 ws0\">1.638<span class=\"sc0\"> </span></div></div><div class=\"c w4 h2 gs45c\"><div class=\"t m0 x8 hc y81f ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y820 ff3 fs5 fc1 sc0 ls0 ws0\">El tipo imposit<span class=\"_ _0\"></span>ivo medio del Grupo en el eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>ha sido el 13,86<span class=\"fc6\"> </span>%<span class=\"_ _0\"></span> (2022<span class=\"ls26\">: </span>18,<span class=\"lse\">61</span>%). </div><div class=\"t m0 x8 hc y821 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y822 ff3 fs5 fc1 sc0 ls0 ws0\">La Sociedad Domi<span class=\"_ _0\"></span>nante junto con<span class=\"_ _0\"></span> las siguientes so<span class=\"_ _0\"></span>ciedades del<span class=\"_ _0\"></span> Grupo tributa<span class=\"_ _0\"></span> desde el ejer<span class=\"_ _0\"></span>cicio </div><div class=\"t m0 x8 hc y823 ff3 fs5 fc1 sc0 ls0 ws0\">2019  en  R\u00e9gimen  de  Conso<span class=\"_ _0\"></span>lidaci\u00f3n  Fiscal  bajo  la  Norma  Foral  2/2014,  de  7  de  enero,  del </div><div class=\"t m0 x8 hc y824 ff3 fs5 fc1 sc0 ls0 ws0\">Impuesto <span class=\"_ _16\"></span>Sobr<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>Sociedad<span class=\"_ _0\"></span>es, <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>Territorio <span class=\"_ _2\"></span>Hist\u00f3rico<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>Guip<span class=\"_ _0\"></span>\u00fazcoa, <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>entro <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>Grupo <span class=\"_ _2\"></span>Fiscal <span class=\"_ _16\"></span>n<span class=\"_ _0\"></span>\u00ba </div><div class=\"t m0 x8 hc y825 ff3 fs5 fc1 sc0 ls0 ws0\">19/18/G <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>que <span class=\"_ _19\"> </span>Iberpapel <span class=\"_ _15\"> </span>Gesti\u00f3n, <span class=\"_ _15\"> </span>S.A<span class=\"_ _0\"></span>. <span class=\"_ _15\"> </span>es <span class=\"_ _15\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>sociedad <span class=\"_ _15\"> </span>dominante <span class=\"_ _19\"> </span>siendo <span class=\"_ _15\"> </span>las <span class=\"_ _15\"> </span>soci<span class=\"_ _0\"></span>edades </div><div class=\"t m0 x8 hc y826 ff3 fs5 fc1 sc0 ls0 ws0\">dependientes: <span class=\"_ _16\"></span>Moliner, <span class=\"_ _16\"></span>Dom\u00ednguez <span class=\"_ _16\"></span>y <span class=\"_ _0\"></span>C\u00ed<span class=\"_ _0\"></span>a., <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>.A. <span class=\"_ _16\"></span>(Sociedad <span class=\"_ _16\"></span>Unipersonal), <span class=\"_ _16\"></span>Distribuidora <span class=\"_ _16\"></span>Papelera, </div><div class=\"t m0 x8 hc y827 ff3 fs5 fc1 sc0 ls0 ws0\">S.A. <span class=\"_ _4\"> </span>(Socied<span class=\"_ _0\"></span>ad <span class=\"_ _4\"> </span>Unipersonal),  Central <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>Suminist<span class=\"_ _0\"></span>ros  de <span class=\"_ _4\"> </span>Artes <span class=\"_ _4\"> </span>Gr\u00e1ficas <span class=\"_ _4\"> </span>Pap<span class=\"_ _0\"></span>el, <span class=\"_ _4\"> </span>S.A.  (Sociedad </div><div class=\"t m0 x8 hc y828 ff3 fs5 fc1 sc0 ls0 ws0\">Unipersonal), Ibe<span class=\"_ _0\"></span>rbarna Papel, S.A<span class=\"_ _0\"></span>. (Soci<span class=\"_ _0\"></span>edad Unipersonal), P<span class=\"_ _0\"></span>apelera Guipu<span class=\"_ _0\"></span>zcoana de Zi<span class=\"_ _0\"></span>cu\u00f1aga, </div><div class=\"t m0 x8 hc y829 ff3 fs5 fc1 sc0 ls0 ws0\">S.A. <span class=\"_ _4\"> </span>(Socied<span class=\"_ _0\"></span>ad <span class=\"_ _4\"> </span>Unipersonal),  Copaimex, <span class=\"_ _4\"> </span>S.A.  (Sociedad  U<span class=\"_ _1\"></span>nipersonal),  Zicupap, <span class=\"_ _4\"> </span>S.A.  (Sociedad </div><div class=\"t m0 x8 hc y82a ff3 fs5 fc1 sc0 ls0 ws0\">Unipersonal) e Iberpapel<span class=\"_ _0\"></span> On Line, S.L. (So<span class=\"_ _0\"></span>ciedad Unipersonal).<span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hc y82b ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y82c ff3 fs5 fc1 sc0 ls0 ws0\">El <span class=\"_ _19\"> </span>Grupo <span class=\"_ _1c\"> </span>fiscal<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>tien<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>pen<span class=\"_ _0\"></span>diente <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>agar <span class=\"_ _1c\"> </span>un <span class=\"_ _19\"> </span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _19\"> </span>de <span class=\"_ _22\"> </span>4.186<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>miles <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>euros <span class=\"_ _1c\"> </span>una <span class=\"_ _19\"> </span>v<span class=\"_ _0\"></span>ez </div><div class=\"t m0 x8 hc y74e ff3 fs5 fc1 sc0 ls0 ws0\">descontado los pagos a c<span class=\"_ _0\"></span>uenta realizados por imp<span class=\"_ _0\"></span>orte de <span class=\"_ _0\"></span>534 mil<span class=\"_ _0\"></span>es de euros.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y6be ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y82d ff3 fs5 fc1 sc0 ls0 ws0\">A <span class=\"_ _15\"> </span>31 <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>diciembre<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>de <span class=\"_ _19\"> </span>2023, <span class=\"_ _15\"> </span>los<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>activos <span class=\"_ _19\"> </span>por <span class=\"_ _15\"> </span>imp<span class=\"_ _0\"></span>uestos <span class=\"_ _15\"> </span>diferido<span class=\"_ _0\"></span>s <span class=\"_ _15\"> </span>que <span class=\"_ _15\"> </span>fig<span class=\"_ _0\"></span>uran <span class=\"_ _15\"> </span>en <span class=\"_ _15\"> </span>b<span class=\"_ _0\"></span>alance </div><div class=\"t m0 x8 hc y82e ff3 fs5 fc1 sc0 ls0 ws0\">consolidado <span class=\"_ _12\"> </span>asci<span class=\"_ _0\"></span>enden <span class=\"_ _12\"> </span>a <span class=\"_ _1a\"> </span><span class=\"ls7\">4.27</span>8<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>mi<span class=\"_ _0\"></span>les <span class=\"_ _12\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>e<span class=\"_ _0\"></span>uros, <span class=\"_ _12\"> </span>de <span class=\"_ _1a\"> </span>este <span class=\"_ _12\"> </span>importe <span class=\"_ _1a\"> </span>3.839 <span class=\"_ _12\"> </span>miles<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"> </span>euros </div><div class=\"t m0 x8 hc y82f ff3 fs5 fc1 sc0 ls0 ws0\">corresponden <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>filial de<span class=\"_ _0\"></span>l grupo, <span class=\"_ _0\"></span>Papele<span class=\"_ _0\"></span>ra Guip<span class=\"_ _0\"></span>uzcoana <span class=\"_ _0\"></span>de Zi<span class=\"_ _0\"></span>cu\u00f1aga, <span class=\"_ _0\"></span>S.A.U, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>tienen s<span class=\"_ _0\"></span>u o<span class=\"_ _0\"></span>rigen </div><div class=\"t m0 x8 hc y830 ff3 fs5 fc1 sc0 ls0 ws0\">en  la  activaci\u00f3n  d<span class=\"_ _0\"></span>e  deducciones  de  l<span class=\"_ _0\"></span>a  cuota  del  imp<span class=\"_ _0\"></span>uesto  de  sociedades <span class=\"_ _17\"> </span>por  inversi\u00f3n  en<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y831 ff3 fs5 fc1 sc0 ls0 ws0\">activos fijos nuevos<span class=\"_ _0\"></span> y I+D+i, ambas ded<span class=\"_ _0\"></span>ucciones tienen un l\u00edm<span class=\"_ _0\"></span>ite en la cuota.<span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hc y573 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y832 ff3 fs5 fc1 sc0 ls0 ws0\">Para <span class=\"_ _4\"> </span>comprobar <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>recuperabilid<span class=\"_ _0\"></span>ad <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>ichos <span class=\"_ _4\"> </span>impuestos <span class=\"_ _4\"> </span>diferidos,<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>el <span class=\"_ _4\"> </span>Grupo <span class=\"_ _4\"> </span>efect\u00faa <span class=\"_ _4\"> </span>para <span class=\"_ _4\"> </span>el </div><div class=\"t m0 x8 hc y71c ff3 fs5 fc1 sc0 ls0 ws0\">consolidado <span class=\"_ _2\"></span>fiscal<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>desc<span class=\"_ _0\"></span>rito <span class=\"_ _2\"></span>anteriormente,<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>un <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>resupuesto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>4 <span class=\"_ _2\"></span>a\u00f1os <span class=\"_ _2\"></span>sob<span class=\"_ _0\"></span>re <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>cual <span class=\"_ _2\"></span>practica <span class=\"_ _2\"></span>los </div><div class=\"t m0 x8 hc y833 ff3 fs5 fc1 sc0 ls0 ws0\">ajustes fis<span class=\"_ _0\"></span>cales <span class=\"_ _0\"></span>necesarios <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>determinar <span class=\"_ _0\"></span>las b<span class=\"_ _0\"></span>ases <span class=\"_ _0\"></span>imponibles. <span class=\"_ _16\"></span>Adem\u00e1s, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>direcci\u00f3n <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>en </div><div class=\"t m0 x8 hc y834 ff3 fs5 fc1 sc0 ls0 ws0\">cuenta <span class=\"_ _12\"> </span>las <span class=\"_ _12\"> </span>lim<span class=\"_ _0\"></span>itaciones <span class=\"_ _12\"> </span>establecid<span class=\"_ _0\"></span>as <span class=\"_ _22\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>no<span class=\"_ _0\"></span>rmativa <span class=\"_ _12\"> </span>fisc<span class=\"_ _0\"></span>al <span class=\"_ _22\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"> </span>Territo<span class=\"_ _0\"></span>rio <span class=\"_ _12\"> </span>Hist\u00f3rico<span class=\"_ _0\"></span> <span class=\"_ _12\"> </span>de </div><div class=\"t m0 x8 hc y835 ff3 fs5 fc1 sc0 ls0 ws0\">Guip\u00fazcoa, jurisdicci\u00f3n<span class=\"_ _0\"></span> aplicable a dicho Grupo<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y836 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y837 ff3 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _1a\"> </span>la <span class=\"_ _1a\"> </span>elaboraci\u00f3n <span class=\"_ _1b\"> </span>del <span class=\"_ _1a\"> </span>presupuesto<span class=\"_ _0\"></span>, <span class=\"_ _1a\"> </span>el <span class=\"_ _1a\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _1a\"> </span>tiene <span class=\"_ _1b\"> </span>en <span class=\"_ _1a\"> </span>cuenta <span class=\"_ _1a\"> </span>las <span class=\"_ _1a\"> </span>cir<span class=\"_ _0\"></span>cunstancias <span class=\"_ _1a\"> </span>tanto </div><div class=\"t m0 x8 hc y838 ff3 fs5 fc1 sc0 ls0 ws0\">financieras <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>macroecon<span class=\"_ _0\"></span>\u00f3micas <span class=\"_ _3\"> </span>como <span class=\"_ _3\"> </span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"> </span>mercad<span class=\"_ _0\"></span>os <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Papel, <span class=\"_ _3\"></span>fibra <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>celulosa <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>energ\u00eda </div><div class=\"t m0 x8 hc y839 ff3 fs5 fc1 sc0 ls0 ws0\">el\u00e9ctrica.  Par<span class=\"_ _0\"></span>\u00e1metros  co<span class=\"_ _0\"></span>mo  crecimiento<span class=\"_ _0\"></span>s  esperad<span class=\"_ _0\"></span>os,  utilizaci\u00f3n<span class=\"_ _0\"></span>  de  la <span class=\"_ _17\"> </span>capacidad  p<span class=\"_ _0\"></span>roductiva </div><div class=\"t m0 x8 hc y2cd ff3 fs5 fc1 sc0 ls0 ws0\">instalada, <span class=\"_ _3\"> </span>precios, <span class=\"_ _3\"> </span>etc., <span class=\"_ _3\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>proyectan <span class=\"_ _3\"> </span>teniend<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>en <span class=\"_ _3\"> </span>cuenta <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>previsiones<span class=\"_ _0\"></span>, <span class=\"_ _3\"> </span>as\u00ed <span class=\"_ _3\"> </span>como <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>datos </div><div class=\"t m0 x8 hc y83a ff3 fs5 fc1 sc0 ls0 ws0\">hist\u00f3ricos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>objetivos <span class=\"_ _3\"></span>marcados <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Di<span class=\"_ _0\"></span>recci\u00f3n <span class=\"_ _2\"></span>sob<span class=\"_ _0\"></span>re <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>cual <span class=\"_ _2\"></span>practic<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>justes <span class=\"_ _3\"></span>fiscales </div><div class=\"t m0 x8 hc y83b ff3 fs5 fc1 sc0 ls0 ws0\">necesarios para dete<span class=\"_ _0\"></span>rminar las bases imponib<span class=\"_ _0\"></span>les.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hd y83c ff2 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _7\"> </span><span class=\"ff3\"> </span></div></div><div class=\"c w4 h2 gs46f\"><div class=\"t m0 x8 hc y150 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y183 ff3 fs5 fc1 sc0 ls0 ws0\">Las hip\u00f3tesis clav<span class=\"_ _0\"></span>e consideradas en la el<span class=\"_ _0\"></span>aboraci\u00f3n de los presupue<span class=\"_ _0\"></span>stos han sido las sig<span class=\"_ _0\"></span>uientes:<span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hc y184 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y185 ff3 fs5 fc1 sc0 ls0 ws0\">Los <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ol\u00famenes <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>entas <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>producci\u00f3n <span class=\"_ _16\"></span>estimados <span class=\"_ _16\"></span>est\u00e1n <span class=\"_ _16\"></span>basados <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>las <span class=\"_ _0\"></span>capaci<span class=\"_ _0\"></span>dades <span class=\"_ _16\"></span>actuales <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y209 ff3 fs5 fc1 sc0 ls0 ws0\">tienen  en  cuenta  la  evoluci\u00f3n  tanto  de  la <span class=\"_ _4\"> </span>deman<span class=\"_ _0\"></span>da  a  futuro,  como  una  estimaci\u00f3n  de  los </div><div class=\"t m0 x8 hc y20a ff3 fs5 fc1 sc0 ls0 ws0\">precios <span class=\"_ _16\"></span>pap<span class=\"_ _0\"></span>el <span class=\"_ _16\"></span>basada <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _16\"></span>precios <span class=\"_ _2\"></span>medios <span class=\"_ _2\"></span>hist\u00f3rico<span class=\"_ _0\"></span>s <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>g<span class=\"_ _0\"></span>rupo, <span class=\"_ _16\"></span>pues <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>apel <span class=\"_ _16\"></span>no <span class=\"_ _2\"></span>dispone <span class=\"_ _2\"></span>de </div><div class=\"t m0 x8 hc y53 ff3 fs5 fc1 sc0 ls0 ws0\">un mercado regulado<span class=\"_ _0\"></span>. </div><div class=\"t m0 x8 hc y20b ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y20c ff3 fs5 fc1 sc0 ls0 ws0\">El <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>recio <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vent<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>nerg\u00eda <span class=\"_ _2\"></span>el\u00e9ctric<span class=\"_ _0\"></span>a, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _3\"></span>como <span class=\"_ _2\"></span>el <span class=\"_ _3\"></span>de <span class=\"_ _2\"></span>compra <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>obtiene <span class=\"_ _3\"> </span>atendiendo <span class=\"_ _3\"></span>a <span class=\"_ _16\"></span>al<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y20d ff3 fs5 fc1 sc0 ls0 ws0\">mercado  de <span class=\"_ _17\"> </span>futuros, <span class=\"_ _17\"> </span>utilizando <span class=\"_ _17\"> </span>como <span class=\"_ _17\"> </span>referencias <span class=\"_ _17\"> </span>el  OMIE <span class=\"_ _17\"> </span>y  OM<span class=\"_ _0\"></span>IP  (Ope<span class=\"_ _0\"></span>rador  del <span class=\"_ _17\"> </span>Mercado<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y20e ff8 fs5 fc1 sc0 ls0 ws0\">Ib\u00e9rico <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>Energ\u00eda <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>var\u00edan <span class=\"_ _2\"></span>entre <span class=\"_ _16\"></span>51,50 <span class=\"_ _16\"></span>Mwh <span class=\"_ _16\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>ejercicio <span class=\"_ _16\"></span>2026 <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>57,00 <span class=\"_ _2\"></span>\u20ac <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>Mwh <span class=\"_ _16\"></span>para <span class=\"_ _16\"></span>el </div><div class=\"t m0 x8 hc y10 ff3 fs5 fc1 sc0 ls0 ws0\">ejercicio 2024). </div><div class=\"t m0 x8 hc y58 ff3 fs5 fc6 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y20f ff3 fs5 fc1 sc0 ls0 ws0\">Por <span class=\"_ _19\"> </span>otro <span class=\"_ _19\"> </span>l<span class=\"_ _0\"></span>ado, <span class=\"_ _19\"> </span>se <span class=\"_ _1c\"> </span>ha <span class=\"_ _19\"> </span>re<span class=\"_ _0\"></span>currido <span class=\"_ _19\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>un <span class=\"_ _19\"> </span>prom<span class=\"_ _0\"></span>edio <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>un <span class=\"_ _1c\"> </span>pool <span class=\"_ _19\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>analistas<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>constituido<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>por: </div><div class=\"t m0 x8 hc y210 ff3 fs5 fc1 sc0 ls0 ws0\">Bloomberg, <span class=\"_ _2\"></span>Branvoll<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>Ap<span class=\"_ _0\"></span>s, <span class=\"_ _16\"></span>Energy<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>Asp<span class=\"_ _0\"></span>ects, <span class=\"_ _2\"></span>Macquarie, <span class=\"_ _2\"></span>Morg<span class=\"_ _0\"></span>an <span class=\"_ _16\"></span>Stanl<span class=\"_ _0\"></span>ey, <span class=\"_ _2\"></span>LSEG/Refinitiv, <span class=\"_ _2\"></span>Veyt <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y2af ff3 fs5 fc1 sc0 ls0 ws0\">Volue Insight,<span class=\"_ _0\"></span> para obt<span class=\"_ _0\"></span>ener una <span class=\"_ _0\"></span>referencia d<span class=\"_ _0\"></span>e los fu<span class=\"_ _0\"></span>turos de los <span class=\"_ _0\"></span>derechos de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span><span class=\"ls19\">CO</span><span class=\"fs7\">2<span class=\"_ _1\"></span><span class=\"fs5\">, que se <span class=\"_ _0\"></span>sit\u00faan </span></span></div><div class=\"t m0 x8 hc y2b0 ff3 fs5 fc1 sc0 ls0 ws0\">entre 70,<span class=\"ls7\">78</span> y<span class=\"_ _0\"></span> 113,08 euros po<span class=\"_ _0\"></span>r derecho de <span class=\"ls33\">CO</span><span class=\"fs7\">2</span> emiti<span class=\"_ _0\"></span>do. </div><div class=\"t m0 x8 hc y2b1 ff3 fs5 fc6 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y5d ff3 fs5 fc1 sc0 ls0 ws0\">Asimismo,  para <span class=\"_ _4\"> </span>la  determinaci\u00f3n <span class=\"_ _4\"> </span>de  precio <span class=\"_ _4\"> </span>del  gas, <span class=\"_ _4\"> </span>se  ha <span class=\"_ _4\"> </span>tenido  en <span class=\"_ _4\"> </span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _4\"> </span>el  mercado <span class=\"_ _4\"> </span>de </div><div class=\"t m0 x8 hc y2b2 ff8 fs5 fc1 sc0 ls0 ws0\">futuros <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>creto <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>precio <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>futuro <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>MIBGAS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _16\"></span>var\u00eda <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>26,<span class=\"_ _0\"></span>50\u20ac <span class=\"_ _0\"></span>para <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2024<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y </div><div class=\"t m0 x8 hc y2d1 ff8 fs5 fc1 sc0 ls0 ws0\">27,25 \u20ac el Mwh para el<span class=\"_ _0\"></span> ejercicio 2026. A<span class=\"_ _0\"></span>s\u00ed como, los con<span class=\"_ _0\"></span>tratos firmados por la c<span class=\"_ _0\"></span>ompa\u00f1\u00eda.<span class=\"_ _16\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 x8 hc y2d2 ff3 fs5 fc6 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y2d3 ff3 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _2\"></span>relaci\u00f3n <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>esto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cost<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>producci\u00f3n, <span class=\"_ _3\"></span>La <span class=\"_ _16\"></span>Di<span class=\"_ _0\"></span>recci\u00f3n <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>tenid<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>cons<span class=\"_ _0\"></span>ideraci\u00f3n <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y2d4 ff3 fs5 fc1 sc0 ls0 ws0\">lado <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>vol<span class=\"_ _0\"></span>\u00e1til <span class=\"_ _3\"> </span>situ<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _3\"> </span>actual,<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>la <span class=\"_ _3\"> </span>m<span class=\"_ _0\"></span>ejora <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>eficiencia <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>rovocada <span class=\"_ _3\"> </span>por <span class=\"_ _4\"> </span>los <span class=\"_ _3\"></span>planes <span class=\"_ _3\"> </span>puest<span class=\"_ _0\"></span>os <span class=\"_ _3\"> </span>en<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y61 ff3 fs5 fc1 sc0 ls0 ws0\">marcha <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>Grupo,<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>des<span class=\"_ _0\"></span>tacando <span class=\"_ _3\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>\u00faltima <span class=\"_ _3\"> </span>inve<span class=\"_ _0\"></span>rsi\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>m\u00e1s <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>8<span class=\"_ _0\"></span>0 <span class=\"_ _3\"> </span>mill<span class=\"_ _0\"></span>ones <span class=\"_ _4\"> </span>de <span class=\"_ _3\"> </span>euros <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>a </div><div class=\"t m0 x8 hc y2d5 ff3 fs5 fc1 sc0 ls0 ws0\">modernizaci\u00f3n <span class=\"_ _15\"> </span>y <span class=\"_ _17\"> </span>ampliaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>uestra <span class=\"_ _17\"> </span>planta<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>de <span class=\"_ _15\"> </span>celulosa <span class=\"_ _17\"> </span>y <span class=\"_ _15\"> </span>por <span class=\"_ _17\"> </span>\u00falt<span class=\"_ _0\"></span>imo, <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>ignificar <span class=\"_ _17\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>la </div><div class=\"t m0 x8 hc y2d6 ff3 fs5 fc1 sc0 ls0 ws0\">producci\u00f3n  d<span class=\"_ _0\"></span>e  energ\u00eda <span class=\"_ _17\"> </span>el\u00e9ctrica <span class=\"_ _17\"> </span>de  l<span class=\"_ _0\"></span>a  planta <span class=\"_ _17\"> </span>de  c<span class=\"_ _0\"></span>ogeneraci\u00f3n <span class=\"_ _17\"> </span>de  biomas<span class=\"_ _0\"></span>a  se <span class=\"_ _17\"> </span>utiliza <span class=\"_ _17\"> </span>en  el<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y2d7 ff3 fs5 fc1 sc0 ls0 ws0\">proceso productivo de<span class=\"_ _0\"></span> la f\u00e1brica.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y4af ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4b0 ff3 fs5 fc1 sc0 ls0 ws0\">En <span class=\"_ _3\"> </span>cuanto <span class=\"_ _4\"> </span>a <span class=\"_ _3\"></span>los <span class=\"_ _3\"> </span>pre<span class=\"_ _0\"></span>cios <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"> </span>mate<span class=\"_ _0\"></span>rias <span class=\"_ _3\"> </span>primas<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>se <span class=\"_ _4\"> </span>est\u00e1n <span class=\"_ _3\"></span>referenciados <span class=\"_ _4\"> </span>a <span class=\"_ _3\"></span>los <span class=\"_ _3\"> </span>\u00faltimo<span class=\"_ _0\"></span>s <span class=\"_ _3\"> </span>valores<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y66 ff3 fs5 fc1 sc0 ls0 ws0\">registrados <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>corresp<span class=\"_ _0\"></span>ondientes <span class=\"_ _16\"></span>me<span class=\"_ _0\"></span>rcados <span class=\"_ _2\"></span>al <span class=\"_ _16\"></span>momen<span class=\"_ _0\"></span>to <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>realizar <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>an<span class=\"_ _0\"></span>\u00e1lisis. <span class=\"_ _16\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>principal<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y4b1 ff3 fs5 fc1 sc0 ls0 ws0\">materia <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>rima <span class=\"_ _16\"></span>del <span class=\"_ _2\"></span>grupo <span class=\"_ _2\"></span>es <span class=\"_ _16\"></span>la <span class=\"_ _2\"></span>madera <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>eucalipto<span class=\"_ _0\"></span>, <span class=\"_ _16\"></span>en <span class=\"_ _2\"></span>este <span class=\"_ _16\"></span>sentid<span class=\"_ _0\"></span>o <span class=\"_ _16\"></span>signific<span class=\"_ _0\"></span>ar <span class=\"_ _16\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>com<span class=\"_ _0\"></span>enta </div><div class=\"t m0 x8 hc y4b2 ff3 fs5 fc1 sc0 ls0 ws0\">inversi\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>la <span class=\"_ _2\"></span>planta <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>celulosa <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>la <span class=\"_ _2\"></span>filial <span class=\"_ _2\"></span>papel<span class=\"_ _0\"></span>era, <span class=\"_ _2\"></span>ha <span class=\"_ _16\"></span>conll<span class=\"_ _0\"></span>evado <span class=\"_ _2\"></span>una <span class=\"_ _16\"></span>m<span class=\"_ _0\"></span>ejora <span class=\"_ _2\"></span>significativa </div><div class=\"t m0 x8 hc y4b3 ff3 fs5 fc1 sc0 ls0 ws0\">en el consumo de esta<span class=\"_ _0\"></span> materia prima, que se<span class=\"_ _0\"></span> ha tenido en cuenta en esta<span class=\"_ _0\"></span>s estimaciones.<span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hc y4b4 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4b5 ff3 fs5 fc1 sc0 ls0 ws0\">Adicionalmente, <span class=\"_ _4\"> </span>gracias <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"> </span>modernizaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>dicha <span class=\"_ _4\"> </span>planta <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>c<span class=\"_ _0\"></span>elulosa, <span class=\"_ _3\"> </span>va <span class=\"_ _4\"> </span>a <span class=\"_ _3\"> </span>permitir <span class=\"_ _3\"> </span>ten<span class=\"_ _0\"></span>er <span class=\"_ _3\"> </span>un<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y6b ff3 fs5 fc1 sc0 ls0 ws0\">excedente <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>fibra <span class=\"_ _0\"></span>corta <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>celulosa <span class=\"_ _16\"></span>tanto <span class=\"_ _16\"></span>para <span class=\"_ _0\"></span>nu<span class=\"_ _0\"></span>estra <span class=\"_ _0\"></span>f\u00e1b<span class=\"_ _0\"></span>rica <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>papel <span class=\"_ _16\"></span>como<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>para <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osible<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y4b6 ff3 fs5 fc1 sc0 ls0 ws0\">venta a terceros.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y4b7 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y91 ff3 fs5 fc1 sc0 ls0 ws0\">Sobre estas<span class=\"_ _0\"></span> estimacio<span class=\"_ _0\"></span>nes, se <span class=\"_ _0\"></span>efect\u00faan<span class=\"_ _0\"></span> an\u00e1lisis d<span class=\"_ _0\"></span>e se<span class=\"_ _0\"></span>nsibilidad <span class=\"_ _0\"></span>para determina<span class=\"_ _0\"></span>r el ri<span class=\"_ _0\"></span>esgo d<span class=\"_ _0\"></span>e que </div><div class=\"t m0 x8 hc y4b8 ff3 fs5 fc1 sc0 ls0 ws0\">un cambio <span class=\"_ _16\"></span>en las <span class=\"_ _0\"></span>hip\u00f3tesis <span class=\"_ _0\"></span>pueda <span class=\"_ _0\"></span>obligar <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>deteriorar <span class=\"_ _0\"></span>dichos <span class=\"_ _0\"></span>activos. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dentro <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>os </div><div class=\"t m0 x8 hc y4b9 ff3 fs5 fc1 sc0 ls0 ws0\">escenarios <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>proyecci\u00f3n <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>4 <span class=\"_ _16\"></span>a\u00f1os <span class=\"_ _16\"></span>ha <span class=\"_ _16\"></span>considerado<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>sidera <span class=\"_ _16\"></span>m\u00e1s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>azonable. <span class=\"_ _16\"></span>Si <span class=\"_ _16\"></span>variasen </div><div class=\"t m0 x8 hc y70 ff3 fs5 fc1 sc0 ls0 ws0\">los <span class=\"_ _22\"> </span>resultados<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>p<span class=\"_ _0\"></span>royectados <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>4<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>a\u00f1os <span class=\"_ _22\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>10%, <span class=\"_ _22\"> </span>los <span class=\"_ _12\"> </span>activos <span class=\"_ _22\"> </span>por<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>im<span class=\"_ _0\"></span>puesto <span class=\"_ _22\"> </span>diferido <span class=\"_ _22\"> </span>s<span class=\"_ _0\"></span>e </div><div class=\"t m0 x8 hc y10b ff3 fs5 fc1 sc0 ls0 ws0\">incrementar\u00edan (reduci<span class=\"_ _0\"></span>r\u00edan) en 387 miles de euros.<span class=\"_ _16\"></span> </div><div class=\"t m0 x8 hc y4ba ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4bb ff3 fs5 fc1 sc0 ls0 ws0\">Adicionalmente, l<span class=\"_ _0\"></span>a Sociedad <span class=\"_ _0\"></span>del Grupo <span class=\"_ _0\"></span>Papelera Gui<span class=\"_ _0\"></span>puzcoana de Zi<span class=\"_ _0\"></span>cu\u00f1aga, S.A<span class=\"_ _0\"></span>.U., (ver An<span class=\"_ _0\"></span>exo I)<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y4bc ff3 fs5 fc1 sc0 ls0 ws0\">dispone de un importe<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span><span class=\"ls7\">3.</span>415 miles de e<span class=\"_ _0\"></span>uros de deducciones con<span class=\"_ _0\"></span>cedidas por la Exc<span class=\"_ _0\"></span>elent\u00edsima </div><div class=\"t m0 x8 hc y4bd ff3 fs5 fc1 sc0 ls0 ws0\">Diputaci\u00f3n <span class=\"_ _19\"> </span>Fo<span class=\"_ _0\"></span>ral <span class=\"_ _19\"> </span>de <span class=\"_ _1c\"> </span>Guip<span class=\"_ _0\"></span>\u00fazcoa, <span class=\"_ _19\"> </span>en <span class=\"_ _1c\"> </span>concepto <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _19\"> </span>fijos<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>nuevos <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>rincipalmen<span class=\"_ _0\"></span>te <span class=\"_ _19\"> </span>con </div><div class=\"t m0 x8 hc y4be ff3 fs5 fc1 sc0 ls0 ws0\">vencimientos desde 203<span class=\"_ _0\"></span>9 hasta<span class=\"_ _0\"></span> 2048. </div><div class=\"t m0 x8 hc y4bf ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4c0 ff3 fs5 fc1 sc0 ls0 ws0\">Adem\u00e1s, el Grupo fis<span class=\"_ _0\"></span>cal tiene pendientes<span class=\"_ _0\"></span> deducciones en concept<span class=\"_ _0\"></span>o de activos <span class=\"_ _0\"></span>fijos nuevo 6.728 </div><div class=\"t m0 x8 hc y4c1 ff3 fs5 fc1 sc0 ls0 ws0\">miles de euros con ven<span class=\"_ _0\"></span>cimientos 2049 <span class=\"_ _0\"></span>y 2050.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hc y4c2 ff3 fs5 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 hc y4c3 ff3 fs5 fc1 sc0 ls0 ws0\">Todas las deduccion<span class=\"_ _0\"></span>es anteriormente<span class=\"_ _0\"></span> referidas tienen un l\u00edmit<span class=\"_ _0\"></span>e en la cuota.<span class=\"_ _0\"></span> </div><div class=\"t m0 x8 hd y4c4 ff2 fs5 fc1 sc0 ls0 ws0\"> <span class=\"_ _7\"> </span><span class=\"ff3\"> </span></div></div>La <span class=\"_ _2\"></span>legislaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>aplicable <span class=\"_ _3\"></span>para <span class=\"_ _2\"></span>la <span class=\"_ _3\"></span>liquidaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _3\"></span>Impuesto <span class=\"_ _2\"></span>sobr<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>So<span class=\"_ _0\"></span>ciedades<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _4\"> </span>2023<span class=\"lsd\">, </span>en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>sociedad<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _0\"></span>cuya <span class=\"_ _0\"></span>sede<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>social <span class=\"_ _16\"></span>es <span class=\"_ _0\"></span>Guip\u00fazcoa, <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Norma <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>oral <span class=\"_ _0\"></span>2/2014, <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>17 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e enero. Las <span class=\"_ _1c\"> </span>Sociedad<span class=\"_ _0\"></span>es <span class=\"_ _1c\"> </span>del <span class=\"_ _22\"> </span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _1c\"> </span>referidas <span class=\"_ _22\"> </span>en <span class=\"_ _22\"> </span>los <span class=\"_ _22\"> </span>p\u00e1rrafos <span class=\"_ _22\"> </span>anterior<span class=\"_ _0\"></span>es <span class=\"_ _1c\"> </span>han <span class=\"_ _22\"> </span>venido<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>aplicando <span class=\"_ _22\"> </span>la normativa <span class=\"_ _16\"></span>fiscal <span class=\"_ _0\"></span>vigent<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cada <span class=\"_ _16\"></span>momento, <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>lo <span class=\"_ _16\"></span>que <span class=\"_ _16\"></span>estima <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>emoto <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>efect<span class=\"_ _0\"></span>o, <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>alguno, <span class=\"_ _16\"></span>que la <span class=\"_ _4\"> </span>Sentencia,  de <span class=\"_ _4\"> </span>9 <span class=\"_ _4\"> </span>de  diciembre <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>2004<span class=\"_ _0\"></span>, <span class=\"_ _4\"> </span>del  Tr<span class=\"_ _1\"></span>ibunal  Supremo <span class=\"_ _4\"> </span>pudiera  tener <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>las  cifras registradas <span class=\"_ _1b\"> </span>en <span class=\"_ _1a\"> </span>las <span class=\"_ _1b\"> </span>cuentas <span class=\"_ _1a\"> </span>anuales <span class=\"_ _1b\"> </span>correspondientes<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>a <span class=\"_ _1a\"> </span>eje<span class=\"_ _0\"></span>rcicios <span class=\"_ _1a\"> </span>ant<span class=\"_ _0\"></span>eriores <span class=\"_ _1a\"> </span>abiertos<span class=\"_ _0\"></span> <span class=\"_ _1a\"> </span>a inspecci\u00f3n.<span class=\"_ _0\"></span> La so<span class=\"_ _0\"></span>ciedad <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>apelera <span class=\"_ _0\"></span>Guipuzcoan<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>e Zic<span class=\"_ _0\"></span>u\u00f1aga, <span class=\"_ _0\"></span>S.A.U. <span class=\"_ _0\"></span>(ver <span class=\"_ _0\"></span>An<span class=\"_ _0\"></span>exo <span class=\"_ _0\"></span>I) <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>encuentra<span class=\"_ _0\"></span> afectada por<span class=\"_ _0\"></span> la No<span class=\"_ _0\"></span>rma For<span class=\"_ _0\"></span>al 7/1997 <span class=\"_ _0\"></span>de 22 <span class=\"_ _0\"></span>de dici<span class=\"_ _0\"></span>embre disp<span class=\"_ _0\"></span>osici\u00f3n <span class=\"_ _0\"></span>adicional d<span class=\"_ _0\"></span>\u00e9cima, derogad<span class=\"_ _0\"></span>a por la Norma Foral 3/200<span class=\"_ _0\"></span>0 de 13 de marzo.<span class=\"_ _0\"></span> Los <span class=\"_ _3\"> </span>ejercicios<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>abiertos <span class=\"_ _4\"> </span>a <span class=\"_ _3\"></span>inspecci\u00f3n <span class=\"_ _3\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>relaci\u00f3n <span class=\"_ _3\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_ _3\"> </span>los <span class=\"_ _4\"> </span>impuestos <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>les<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>son <span class=\"_ _4\"> </span>de <span class=\"_ _3\"></span>aplicaci\u00f3n var\u00edan <span class=\"_ _19\"> </span>para <span class=\"_ _19\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _19\"> </span>distintas <span class=\"_ _19\"> </span>so<span class=\"_ _0\"></span>ciedades <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _19\"> </span>consolid<span class=\"_ _0\"></span>ado <span class=\"_ _19\"> </span>radicadas <span class=\"_ _19\"> </span>en <span class=\"_ _1c\"> </span>Espa\u00f1a, <span class=\"_ _19\"> </span>si <span class=\"_ _19\"> </span>bien<span class=\"_ _0\"></span> generalmente <span class=\"_ _16\"></span>abarcan <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _16\"></span>cuatro <span class=\"_ _16\"></span>\u00faltimos <span class=\"_ _16\"></span>ejercicios.<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>La <span class=\"_ _16\"></span>situaci\u00f3n <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>resto <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>sociedades dependientes extranje<span class=\"_ _0\"></span>ras est\u00e1 en funci\u00f3n de<span class=\"_ _0\"></span> la ley vigente en sus respectiv<span class=\"_ _0\"></span>os pa\u00edses.<span class=\"_ _16\"></span> Seg\u00fan <span class=\"_ _27\"> </span>establ<span class=\"_ _0\"></span>ece <span class=\"_ _27\"> </span>la <span class=\"_ _27\"> </span>l<span class=\"_ _0\"></span>egislaci\u00f3n <span class=\"_ _27\"> </span>v<span class=\"_ _0\"></span>igente, <span class=\"_ _27\"> </span>los <span class=\"_ _35\"> </span>impuestos <span class=\"_ _35\"> </span>no <span class=\"_ _27\"> </span>pueden <span class=\"_ _35\"> </span>ser<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>considerados definitivamente <span class=\"_ _0\"></span>liquidado<span class=\"_ _0\"></span>s h<span class=\"_ _0\"></span>asta q<span class=\"_ _0\"></span>ue las<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>eclaraciones <span class=\"_ _0\"></span>presentad<span class=\"_ _0\"></span>as hay<span class=\"_ _0\"></span>an sid<span class=\"_ _0\"></span>o in<span class=\"_ _0\"></span>speccionadas por las autorid<span class=\"_ _0\"></span>ades fiscale<span class=\"_ _0\"></span>s o haya tr<span class=\"_ _0\"></span>ascurrido el p<span class=\"_ _0\"></span>lazo de p<span class=\"_ _0\"></span>rescripci\u00f3n. Los <span class=\"_ _0\"></span>Administradores d<span class=\"_ _0\"></span>e la <span class=\"_ _4\"> </span>Sociedad <span class=\"_ _3\"> </span>do<span class=\"_ _0\"></span>minante <span class=\"_ _4\"> </span>no <span class=\"_ _4\"> </span>esperan <span class=\"_ _3\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _4\"> </span>en <span class=\"_ _3\"> </span>caso <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>inspecci\u00f3n <span class=\"_ _4\"> </span>surjan <span class=\"_ _4\"> </span>pasivos <span class=\"_ _4\"> </span>adicionales <span class=\"_ _4\"> </span>de importancia. De <span class=\"_ _2\"></span>acuerdo <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>norm<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span>tables <span class=\"_ _2\"></span>aplicable<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span>tingencias <span class=\"_ _2\"></span>estim<span class=\"_ _0\"></span>adas <span class=\"_ _2\"></span>como <span class=\"_ _3\"></span>probables son <span class=\"_ _4\"> </span>provisionadas <span class=\"_ _4\"> </span>contabl<span class=\"_ _0\"></span>emente, <span class=\"_ _4\"> </span>mientras <span class=\"_ _4\"> </span>que <span class=\"_ _4\"> </span>aquellas <span class=\"_ _4\"> </span>otras <span class=\"_ _4\"> </span>evaluadas  como <span class=\"_ _4\"> </span>remotas <span class=\"_ _4\"> </span>no son <span class=\"_ _0\"></span>reconocidas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>tal <span class=\"_ _16\"></span>ni <span class=\"_ _0\"></span>desglosadas, <span class=\"_ _16\"></span>excepto <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>pu<span class=\"_ _0\"></span>eda <span class=\"_ _0\"></span>conside<span class=\"_ _0\"></span>rarse <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>grado <span class=\"_ _0\"></span>de probabilidad pueda estim<span class=\"_ _0\"></span>arse al menos como po<span class=\"_ _0\"></span>sible.<span class=\"_ _0\"></span> No <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>han <span class=\"_ _4\"> </span>recono<span class=\"_ _0\"></span>cido <span class=\"_ _4\"> </span>pasivos  por <span class=\"_ _3\"> </span>imp<span class=\"_ _0\"></span>uestos <span class=\"_ _4\"> </span>diferid<span class=\"_ _0\"></span>os <span class=\"_ _4\"> </span>en <span class=\"_ _4\"> </span>concepto <span class=\"_ _4\"> </span>de  r<span class=\"_ _1\"></span>etencio<span class=\"_ _0\"></span>nes <span class=\"_ _4\"> </span>y <span class=\"_ _4\"> </span>otros impuestos <span class=\"_ _19\"> </span>a <span class=\"_ _1c\"> </span>pagar <span class=\"_ _19\"> </span>sobr<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>beneficios <span class=\"_ _1c\"> </span>no <span class=\"_ _19\"> </span>rem<span class=\"_ _0\"></span>itidos <span class=\"_ _19\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>sociedades <span class=\"_ _19\"> </span>de<span class=\"_ _0\"></span>pendientes <span class=\"_ _19\"> </span>en <span class=\"_ _1c\"> </span>el extranjero, <span class=\"_ _0\"></span>ya q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>estos <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reinviert<span class=\"_ _0\"></span>en pe<span class=\"_ _0\"></span>rmanentemente <span class=\"_ _0\"></span>y, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>todo <span class=\"_ _0\"></span>caso, <span class=\"_ _0\"></span>se t<span class=\"_ _0\"></span>iene l<span class=\"_ _0\"></span>a capacidad de control<span class=\"_ _0\"></span>ar la pol\u00edtica de distribuci\u00f3n<span class=\"_ _0\"></span> de dividendos.<span class=\"_ _0\"></span> No <span class=\"_ _0\"></span>hay <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>bligaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>recon<span class=\"_ _0\"></span>ocer <span class=\"_ _0\"></span>pasivos <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>impuesto<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>diferidos <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>concepto <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>etenciones <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> otros <span class=\"_ _2\"></span>impuestos <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>paga<span class=\"_ _0\"></span>r <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _16\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>beneficios <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>remi<span class=\"_ _0\"></span>tidos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sociedades <span class=\"_ _2\"></span>depend<span class=\"_ _0\"></span>ientes <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el extranjero, ya que estos i<span class=\"_ _0\"></span>mportes.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "El <span class=\"_ _19\"> </span>Grupo <span class=\"_ _1c\"> </span>fiscal<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>tien<span class=\"_ _0\"></span>e <span class=\"_ _19\"> </span>pen<span class=\"_ _0\"></span>diente <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>p<span class=\"_ _0\"></span>agar <span class=\"_ _1c\"> </span>un <span class=\"_ _19\"> </span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _19\"> </span>de <span class=\"_ _22\"> </span>4.186<span class=\"_ _0\"></span> <span class=\"_ _19\"> </span>miles <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>euros <span class=\"_ _1c\"> </span>una <span class=\"_ _19\"> </span>v<span class=\"_ _0\"></span>ez descontado los pagos a c<span class=\"_ _0\"></span>uenta realizados por imp<span class=\"_ _0\"></span>orte de <span class=\"_ _0\"></span>534 mil<span class=\"_ _0\"></span>es de euros.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-47": {
   "value": "G<span class=\"_ _0\"></span>anancias po<span class=\"_ _0\"></span>r acci\u00f3n a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">B\u00e1sicas </span></span>Las <span class=\"_ _0\"></span>ganancias<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b\u00e1sicas <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>calculan <span class=\"_ _0\"></span>div<span class=\"_ _0\"></span>idiendo <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>beneficio <span class=\"_ _16\"></span>atribuible <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>accionistas<span class=\"_ _0\"></span> de <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>Sociedad  entre  promedio <span class=\"_ _4\"> </span>ponderado  de <span class=\"_ _4\"> </span>acciones <span class=\"_ _4\"> </span>ordinarias  en <span class=\"_ _4\"> </span>circulaci\u00f3n <span class=\"_ _4\"> </span>durant<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>el ejercicio, excluidas las<span class=\"_ _0\"></span> acciones propias adq<span class=\"_ _0\"></span>uiridas por la Sociedad<span class=\"_ _0\"></span> (Nota 13).<span class=\"_ _16\"></span> El  promedio  ponderado <span class=\"_ _4\"> </span>de  acciones <span class=\"_ _4\"> </span>en  ci<span class=\"_ _0\"></span>rculaci\u00f3n  es  e<span class=\"_ _1\"></span>l  n\u00famero <span class=\"_ _4\"> </span>de  accione<span class=\"_ _0\"></span>s  ordinarias <span class=\"_ _4\"> </span>en circulaci\u00f3n <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>inicio <span class=\"_ _17\"> </span>del <span class=\"_ _15\"> </span>periodo<span class=\"_ _0\"></span>,  del <span class=\"_ _17\"> </span>c<span class=\"_ _0\"></span>ual  s<span class=\"_ _0\"></span>e  l<span class=\"_ _0\"></span>e  d<span class=\"_ _0\"></span>educen <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>acciones <span class=\"_ _17\"> </span>pro<span class=\"_ _0\"></span>pias <span class=\"_ _17\"> </span>adquiridas <span class=\"_ _17\"> </span>o vendidas <span class=\"_ _0\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>periodo<span class=\"_ _0\"></span>, <span class=\"_ _16\"></span>teniendo <span class=\"_ _16\"></span>en <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>la <span class=\"_ _0\"></span>operaci\u00f3n. <span class=\"_ _16\"></span>Calculando <span class=\"_ _16\"></span>as\u00ed <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>\u00famero de d\u00edas que las accion<span class=\"_ _0\"></span>es han estado en circula<span class=\"_ _0\"></span>ci\u00f3n.<span class=\"_ _0\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Beneficio atribu<span class=\"_ _1\"></span>ible a los accion<span class=\"_ _1\"></span>istas de la<span class=\"_ _1\"></span> sociedad (mile<span class=\"_ _1\"></span>s) 47.125 15.836 N.\u00ba m<span class=\"_ _1\"></span>ed<span class=\"_ _1\"></span>io pond<span class=\"_ _1\"></span>era<span class=\"_ _1\"></span>do de<span class=\"_ _1\"></span> ac<span class=\"_ _1\"></span>cione<span class=\"_ _1\"></span>s or<span class=\"_ _1\"></span>dinar<span class=\"_ _1\"></span>ias<span class=\"_ _1\"></span> en <span class=\"_ _1\"></span>circul<span class=\"_ _1\"></span>aci<span class=\"_ _1\"></span>\u00f3n  10.652.546 10.773.286<span class=\"_ _1\"></span> Ganancias b\u00e1s<span class=\"_ _1\"></span>icas por acci\u00f3n <span class=\"_ _1\"></span>(euros por ac<span class=\"_ _1\"></span>ci\u00f3n) 4,424 1,469 Al <span class=\"_ _3\"> </span>no <span class=\"_ _3\"> </span>existi<span class=\"_ _0\"></span>r <span class=\"_ _3\"> </span>posib<span class=\"_ _0\"></span>ilidad <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>iluci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"> </span>accion<span class=\"_ _0\"></span>es, <span class=\"_ _3\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _4\"> </span>c\u00e1lculo <span class=\"_ _3\"></span>de <span class=\"_ _3\"> </span>las <span class=\"_ _4\"> </span>ganancias <span class=\"_ _3\"> </span>diluidas <span class=\"_ _3\"> </span>p<span class=\"_ _0\"></span>or acci\u00f3n no difiere del refl<span class=\"_ _0\"></span>ejado que corr<span class=\"_ _0\"></span>esponde a las ganancias b\u00e1si<span class=\"_ _0\"></span>cas por acci\u00f3n<span class=\"_ _16\"></span><span class=\"fs1\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "Ef<span class=\"_ _0\"></span>ectivo gen<span class=\"_ _0\"></span>erado por las op<span class=\"_ _0\"></span>eraciones <span class=\"_ _0\"></span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Beneficio del ejercicio <span class=\"_ _1\"></span> <span class=\"gs48\">47.125</span> <span class=\"gs48\">15.836</span> Ajustes de (<span class=\"gs48\"><span id=\"__25\">4.419</span></span>) <span class=\"gs48\">14.166</span>   <span class=\"ls0\">Impuestos (<span class=\"_ _1\"></span>Nota 25) </span><span class=\"gs48\">6.312</span> <span class=\"gs48\">1.638</span>   <span class=\"ls0\">Amortizac<span class=\"_ _1\"></span>i\u00f3n de inmovil<span class=\"_ _1\"></span>izado </span><span class=\"gs48\">12.819</span> <span class=\"gs48\">12.473</span>   <span class=\"ls0\">Correccione<span class=\"_ _1\"></span>s valorativas<span class=\"_ _1\"></span> por deterioro </span><span class=\"gs48\">93</span><span class=\"ls0\"> </span><span class=\"gs48\">349</span><span class=\"ls0\"> </span>  <span class=\"ls0\">Ingresos p<span class=\"_ _1\"></span>or intereses (N<span class=\"_ _1\"></span>ota 24) </span>(<span class=\"gs48\">1.242</span>) (<span class=\"gs48\">143</span>)   <span class=\"ls0\">Gasto por <span class=\"_ _1\"></span>intereses (No<span class=\"_ _1\"></span>ta 24) </span><span class=\"gs48\">390</span><span class=\"ls0\"> </span><span class=\"gs48\">590</span><span class=\"ls0\"> </span>  <span class=\"ls0\">Diferenc<span class=\"_ _1\"></span>ias de cambio (N<span class=\"_ _1\"></span>otas 7 y 24)<span class=\"_ _1\"></span> </span><span class=\"gs48\">6.303</span> (<span class=\"gs48\">531</span>)   <span class=\"ls0\">Hiperinfla<span class=\"_ _1\"></span>ci\u00f3n Argentina<span class=\"_ _1\"></span> </span>(<span class=\"gs48\">5.062</span>) <span class=\"gs48\">228</span><span class=\"ls0\"> </span>  <span class=\"ls0\">Variaci\u00f3n<span class=\"_ _1\"></span> de provisiones<span class=\"_ _1\"></span> </span><span class=\"gs48\">5.377</span> <span class=\"gs48\">10.372</span>   <span class=\"ls0\">Subvencione<span class=\"_ _1\"></span>s traspasad<span class=\"_ _1\"></span>as al resultado del<span class=\"_ _1\"></span> ejercicio </span>(<span class=\"gs48\"><span id=\"__26\">5.012</span></span><span class=\"ls0\">) </span>(<span class=\"gs48\">4.924</span>)   <span class=\"ls0\">Cambios en<span class=\"_ _1\"></span> valor razon<span class=\"_ _1\"></span>able de activos<span class=\"_ _1\"></span> biol\u00f3gicos y ot<span class=\"_ _1\"></span>ro inmovilizado </span>(<span class=\"gs48\">1.939</span>) (<span class=\"gs48\">5.886</span>)   <span class=\"ls0\">Ganancia/P\u00e9<span class=\"_ _1\"></span>rdida neta en<span class=\"_ _1\"></span> la venta de<span class=\"_ _1\"></span> activos no <span class=\"_ _1\"></span>corrientes </span>(<span class=\"gs48\">22.458</span>) <span class=\"gs48\">-</span> Variaciones en el cap<span class=\"_ _1\"></span>ital circulante  (<span class=\"gs48\"><span id=\"__27\">9.698</span></span>) (<span class=\"gs48\">11.963</span>)   <span class=\"ls0\">Existencia<span class=\"_ _1\"></span>s  </span><span class=\"gs48\">5.225</span> (<span class=\"gs48\">16.907</span>)   <span class=\"ls0\">Clientes <span class=\"_ _1\"></span>y otras cuenta<span class=\"_ _1\"></span>s a cobrar </span><span class=\"gs48\">8.739</span> (<span class=\"gs48\">845</span>)   <span class=\"ls0\">Proveedores<span class=\"_ _1\"></span> y otras cuent<span class=\"_ _1\"></span>as a pagar </span>(<span class=\"gs48\">23.524</span>) <span class=\"gs48\">5.633</span>    <span class=\"ls0\">Otros a<span class=\"_ _1\"></span>ctivos y pasivo<span class=\"_ _1\"></span>s </span>(<span class=\"gs48\">138</span>) <span class=\"gs48\">156</span><span class=\"ls0\"> </span>Efectivo generado por la<span class=\"_ _1\"></span>s operaciones <span class=\"gs48\">33.008</span> <span class=\"gs48\">18.039</span> De<span class=\"_ _1\"></span>ntr<span class=\"_ _1\"></span>o de <span class=\"_ _0\"></span>los<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _1\"></span>luj<span class=\"_ _1\"></span>os de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ef<span class=\"_ _1\"></span>ect<span class=\"_ _1\"></span>ivo de<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la act<span class=\"_ _1\"></span>ivi<span class=\"_ _8\"></span>dad de inve<span class=\"_ _1\"></span>rs<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cor<span class=\"_ _1\"></span>re<span class=\"_ _1\"></span>sp<span class=\"_ _1\"></span>ond<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>es a los <span class=\"_ _0\"></span>cobr<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>/pa<span class=\"_ _1\"></span>go<span class=\"_ _8\"></span>s de inm<span class=\"_ _8\"></span>ovil<span class=\"_ _1\"></span>iza<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>o mate<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>, 39.<span class=\"_ _1\"></span>38<span class=\"_ _1\"></span>8 mile<span class=\"_ _1\"></span>s de eu<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s se cor<span class=\"_ _8\"></span>resp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span> con cob<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span>s por<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>desi<span class=\"_ _1\"></span>nv<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s y<span class=\"_ _1\"></span> 14.81<span class=\"ls0\">2 <span class=\"_ _1\"></span>mil<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span> e<span class=\"_ _8\"></span>uros<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>gos <span class=\"_ _8\"></span>por <span class=\"_ _1\"></span>inv<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n i<span class=\"_ _8\"></span>nmovi<span class=\"_ _8\"></span>liza<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>ma<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>  </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-323": {
   "value": "47125000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-324": {
   "value": "15836000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-325": {
   "value": "-4419000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForReconcileProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-326": {
   "value": "14166000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForReconcileProfitLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-327": {
   "value": "6312000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForIncomeTaxExpense",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-328": {
   "value": "1638000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForIncomeTaxExpense",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-329": {
   "value": "12819000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-330": {
   "value": "12473000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-331": {
   "value": "93000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-332": {
   "value": "349000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-333": {
   "value": "1242000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForInterestIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-334": {
   "value": "143000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForInterestIncome",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-335": {
   "value": "390000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForInterestExpense",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-336": {
   "value": "590000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForInterestExpense",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-337": {
   "value": "6303000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-338": {
   "value": "-531000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-339": {
   "value": "-5062000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:HiperinflacionArgentina",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-340": {
   "value": "228000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:HiperinflacionArgentina",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-341": {
   "value": "5377000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForProvisions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-342": {
   "value": "10372000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForProvisions",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-343": {
   "value": "5012000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:SubvencionesTraspasadasAlResultadoDelEjercicio",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-344": {
   "value": "4924000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:SubvencionesTraspasadasAlResultadoDelEjercicio",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-345": {
   "value": "1939000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-346": {
   "value": "5886000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-347": {
   "value": "-22458000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-348": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-349": {
   "value": "9698000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInWorkingCapital",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-350": {
   "value": "11963000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInWorkingCapital",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-351": {
   "value": "5225000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-352": {
   "value": "-16907000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-353": {
   "value": "8739000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-354": {
   "value": "-845000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-355": {
   "value": "-23524000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-356": {
   "value": "5633000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-357": {
   "value": "-138000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:OtrosActivosYPasivosEfe",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-358": {
   "value": "156000",
   "decimals": -3,
   "dimensions": {
    "concept": "iberpapelgestionsa:OtrosActivosYPasivosEfe",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-359": {
   "value": "33008000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-360": {
   "value": "18039000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperations",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-379": {
   "value": "Compromisos y contingencias Al  31  de  diciembre  de  2023  la  sociedad  Papelera  Guipuzcoana  de  Zicu\u00f1aga  S.A.U  no  ten\u00eda compromisos para la adquisici\u00f3n de inmovilizado material (2022: 14.700 miles de euros). Adicionalmente, la referida sociedad del Grupo tiene avales constituidos al 31 de diciembre de 2023  y  2022  por  importe  de  140  y  170  miles  de  euros  respectivamente.  Estos  avales  se corresponden con algunas de las obras de urbanizaci\u00f3n y mantenimiento por la modernizaci\u00f3n de la  planta  de  celulosa,  que  entr\u00f3  en  funcionamiento  en  2020.  Por  otro  lado,  la  sociedad Ibereucaliptos, S.A.U., tiene constituido un aval por importe de 2.960 miles de euros.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "Compromisos y contingencias Al  31  de  diciembre  de  2023  la  sociedad  Papelera  Guipuzcoana  de  Zicu\u00f1aga  S.A.U  no  ten\u00eda compromisos para la adquisici\u00f3n de inmovilizado material (2022: 14.700 miles de euros). Adicionalmente, la referida sociedad del Grupo tiene avales constituidos al 31 de diciembre de 2023  y  2022  por  importe  de  140  y  170  miles  de  euros  respectivamente.  Estos  avales  se corresponden con algunas de las obras de urbanizaci\u00f3n y mantenimiento por la modernizaci\u00f3n de la  planta  de  celulosa,  que  entr\u00f3  en  funcionamiento  en  2020.  Por  otro  lado,  la  sociedad Ibereucaliptos, S.A.U., tiene constituido un aval por importe de 2.960 miles de euros.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "<span class=\"ff3 sc3\">T<span class=\"_ _0\"></span>ransaccion<span class=\"_ _0\"></span>es con parte<span class=\"_ _0\"></span>s vinculadas </span><span class=\"ff3 sc3\"><span class=\"_ _0\"></span> </span>Las <span class=\"_ _2\"></span>trans<span class=\"_ _0\"></span>acciones <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>se <span class=\"_ _3\"> </span><span class=\"ls4c\">han<span class=\"_ _0\"></span></span> <span class=\"_ _3\"></span>realiza<span class=\"lsf\">do</span> <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>rtes <span class=\"_ _2\"></span>vin<span class=\"_ _0\"></span>culadas, <span class=\"_ _3\"></span>las <span class=\"_ _2\"></span>cuales <span class=\"_ _3\"></span>incluyen <span class=\"_ _2\"></span>al <span class=\"_ _3\"></span>personal<span class=\"_ _3c\"> </span> directivo <span class=\"_ _2\"></span>clave <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>miemb<span class=\"_ _0\"></span>ros <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Consejo <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>Administraci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>ominante, <span class=\"_ _2\"></span>son<span class=\"_ _3c\"> </span> las siguientes:<span class=\"_ _3c\"> </span> a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Compensaciones al p<span class=\"_ _0\"></span>ersonal directivo clav<span class=\"_ _0\"></span>e y administradores<span class=\"_ _16\"></span> </span></span>20<span class=\"_ _8\"></span>23<span class=\"_ _8\"></span> 20<span class=\"_ _8\"></span>22<span class=\"_ _8\"></span> Sal<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ios <span class=\"_ _8\"></span>y otr<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rto<span class=\"_ _1\"></span> pl<span class=\"_ _1\"></span>az<span class=\"_ _1\"></span>o a<span class=\"_ _1\"></span> lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>adm<span class=\"_ _8\"></span>inistr<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>ore<span class=\"_ _1\"></span>s 1.573 1.490<span class=\"ls0\"> </span>Sal<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ios <span class=\"_ _8\"></span>y otr<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rto<span class=\"_ _1\"></span> pl<span class=\"_ _1\"></span>az<span class=\"_ _1\"></span>o a<span class=\"_ _1\"></span>l p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ivo<span class=\"_ _1\"></span> cl<span class=\"_ _1\"></span>av<span class=\"_ _1\"></span>e (M<span class=\"_ _1\"></span>iem<span class=\"_ _1\"></span>bro<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>a al<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>dir<span class=\"_ _1\"></span>ecci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> qu<span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>o s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> Ad<span class=\"_ _1\"></span>min<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>dor<span class=\"_ _1\"></span>es)<span class=\"fs3\"> </span>1.015 865<span class=\"ls0\"> </span>2.58<span class=\"ls0\">8 </span>2.355<span class=\"ls0\"> </span>Se <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>etalla <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>continuaci\u00f3n <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>retribuci\u00f3n <span class=\"_ _16\"></span>deveng<span class=\"_ _0\"></span>ada <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>cad<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>uno <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>los <span class=\"_ _0\"></span>miem<span class=\"_ _0\"></span>bros <span class=\"_ _16\"></span>del <span class=\"_ _0\"></span>Con<span class=\"_ _0\"></span>sejo de Administraci\u00f3n de la<span class=\"_ _0\"></span> Sociedad dominante<span class=\"_ _0\"></span>, por todos los concepto<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span> Retribuci\u00f3n por pertenencia al Consejo de la Sociedad dominante<span class=\"ffb\"> </span>Retribuci\u00f3n por pertenencia al Consejo de<span class=\"ls0\"> otras Sociedades del<span class=\"_ _1\"></span> </span>Grupo Retribuci\u00f3n por Alta Direcci\u00f3n<span class=\"ffb\"> </span>D. I\u00f1igo Echevarr<span class=\"_ _1\"></span>\u00eda Canales 60 - 4<span class=\"ls6\">30</span> D. N\u00e9stor Basterra<span class=\"_ _1\"></span> Larroude 79<span class=\"ls0\"> </span>- - D. Jes\u00fas Alberd<span class=\"_ _1\"></span>i Areizaga 88 - - D. I\u00f1aki Usand<span class=\"_ _1\"></span>izaga Aranzadi 78<span class=\"ls0\"> </span>- - D. Mart\u00edn Gonz<span class=\"_ _1\"></span>\u00e1lez del Valle<span class=\"_ _1\"></span> Ch\u00e1varri 78<span class=\"ls0\"> </span>- - D\u00f1a. Mar\u00eda Lu<span class=\"_ _1\"></span>isa Guibert Uc<span class=\"_ _1\"></span>\u00edn 78<span class=\"ls0\"> </span>- - D. Ferm\u00edn Urtas<span class=\"_ _1\"></span>un Erro 60 - 3<span class=\"ls6\">50</span> D. I\u00f1aki Mart\u00ednez<span class=\"_ _1\"></span> Pe\u00f1alba 104<span class=\"ls0\"> </span>- - D\u00f1a. Rosa M\u00aa S<span class=\"_ _1\"></span>\u00e1nz Garc\u00eda 84 - - D\u00f1a. Maria Jos\u00e9<span class=\"_ _1\"></span> Garc\u00eda Beato 84 - - El <span class=\"_ _27\"> </span>Grupo <span class=\"_ _35\"> </span>no <span class=\"_ _27\"> </span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _27\"> </span>con<span class=\"_ _0\"></span>tra\u00eddas, <span class=\"_ _27\"> </span>con <span class=\"_ _35\"> </span>miembro<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>antiguos<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>o <span class=\"_ _27\"> </span>actu<span class=\"_ _0\"></span>ales <span class=\"_ _35\"> </span>del <span class=\"_ _35\"> </span>Consejo <span class=\"_ _27\"> </span>d<span class=\"_ _0\"></span>e Administraci\u00f3n, obligacio<span class=\"_ _0\"></span>nes en materia de<span class=\"_ _0\"></span> pensiones.<span class=\"_ _0\"></span> No <span class=\"_ _4\"> </span>existe <span class=\"_ _4\"> </span>ning\u00fan<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>tipo <span class=\"_ _4\"> </span>de  garant\u00eda <span class=\"_ _4\"> </span>otorgada <span class=\"_ _4\"> </span>por<span class=\"_ _0\"></span>  el <span class=\"_ _4\"> </span>Grupo  en <span class=\"_ _4\"> </span>favor <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>miemb<span class=\"_ _0\"></span>ro <span class=\"_ _4\"> </span>alguno <span class=\"_ _4\"> </span>del<span class=\"_ _0\"></span> Consejo de Administr<span class=\"_ _0\"></span>aci\u00f3n<span class=\"_ _0\"></span><span class=\"fs1\">. </span>El <span class=\"_ _16\"></span>Consejo <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>Admin<span class=\"_ _0\"></span>istraci\u00f3n <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>miembros <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span>siderados <span class=\"_ _16\"></span>como <span class=\"_ _16\"></span>alta <span class=\"_ _16\"></span>direc<span class=\"_ _0\"></span>ci\u00f3n<span class=\"_ _16\"></span>, <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>etallados <span class=\"_ _16\"></span>en el <span class=\"_ _16\"></span>Informe <span class=\"_ _2\"></span>Anual <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>Gobierno <span class=\"_ _16\"></span>Corpo<span class=\"_ _0\"></span>rativo <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>2023, <span class=\"_ _2\"></span>no <span class=\"_ _16\"></span>han <span class=\"_ _2\"></span>recibido <span class=\"_ _16\"></span>a<span class=\"_ _0\"></span>cciones, <span class=\"_ _16\"></span>ni <span class=\"_ _2\"></span>opci\u00f3n <span class=\"_ _2\"></span>sobre acciones, ni anticipos, ni <span class=\"_ _0\"></span>cr\u00e9ditos durante el actu<span class=\"_ _0\"></span>al ejercicio, ni en <span class=\"_ _0\"></span>el ejercicio anterior.<span class=\"_ _16\"></span> La So<span class=\"_ _0\"></span>ciedad <span class=\"_ _16\"></span>Iberpapel <span class=\"_ _0\"></span>Gesti\u00f3n, <span class=\"_ _0\"></span>S. <span class=\"_ _0\"></span>A. <span class=\"_ _16\"></span>tiene <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>atada <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p\u00f3liza <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>seg<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Responsab<span class=\"_ _0\"></span>ilidad Civil <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>Administr<span class=\"_ _0\"></span>adores <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>Directiv<span class=\"_ _0\"></span>os, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _16\"></span>pagado <span class=\"_ _0\"></span>asciende <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span><span class=\"ls7\">29<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>(2022<span class=\"ls12\">: </span>27 miles de euros).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "Transacciones con partes vinculadas Las transacciones que se  han realizado con partes vinculadas, las cuales incluyen al personal directivo clave y los miembros del Consejo de Administraci\u00f3n de la Sociedad dominante, son las siguientes: a)  Compensaciones al personal directivo clave y administradores 2023 2022 Salarios y otras retribuciones a corto plazo a los administradores 1.573 1.490 Salarios y otras retribuciones a corto plazo al personal directivo clave (Miembros de la alta direcci\u00f3n que no son Administradores) 1.015 865 2.588 2.355 Se detalla a continuaci\u00f3n la retribuci\u00f3n devengada por cada uno de los miembros del Consejo de Administraci\u00f3n de la Sociedad dominante, por todos los conceptos. Retribuci\u00f3n por pertenencia al Consejo de la Sociedad dominante Retribuci\u00f3n por pertenencia al Consejo de otras Sociedades del Grupo Retribuci\u00f3n por Alta Direcci\u00f3n D. I\u00f1igo Echevarr\u00eda Canales 60 - 430 D. N\u00e9stor Basterra Larroude 79 - - D. Jes\u00fas Alberdi Areizaga 88 - - D. I\u00f1aki Usandizaga Aranzadi 78 - - D. Mart\u00edn Gonz\u00e1lez del Valle Ch\u00e1varri 78 - - D\u00f1a. Mar\u00eda Luisa Guibert Uc\u00edn 78 - - D. Ferm\u00edn Urtasun Erro 60 - 350 D. I\u00f1aki Mart\u00ednez Pe\u00f1alba 104 - - D\u00f1a. Rosa M\u00aa S\u00e1nz Garc\u00eda 84 - - D\u00f1a. Maria Jos\u00e9 Garc\u00eda Beato 84 - - El  Grupo  no  tiene  contra\u00eddas,  con  miembros  antiguos  o  actuales  del  Consejo  de Administraci\u00f3n, obligaciones en materia de pensiones. No  existe  ning\u00fan  tipo  de  garant\u00eda  otorgada  por  el  Grupo  en  favor  de  miembro  alguno  del Consejo de Administraci\u00f3n. El Consejo de Administraci\u00f3n y los miembros considerados como alta direcci\u00f3n, detallados en el Informe Anual de Gobierno Corporativo de 2023, no han recibido acciones, ni opci\u00f3n sobre acciones, ni anticipos, ni cr\u00e9ditos durante el actual ejercicio, ni en el ejercicio anterior. La Sociedad Iberpapel Gesti\u00f3n, S. A. tiene contratada una p\u00f3liza de seguro de Responsabilidad Civil para Administradores y Directivos, el importe pagado asciende a 29 miles de euros (2022: 27 miles de euros).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-48": {
   "value": "a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">Compensaciones al p<span class=\"_ _0\"></span>ersonal directivo clav<span class=\"_ _0\"></span>e y administradores<span class=\"_ _16\"></span> </span></span>20<span class=\"_ _8\"></span>23<span class=\"_ _8\"></span> 20<span class=\"_ _8\"></span>22<span class=\"_ _8\"></span> Sal<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ios <span class=\"_ _8\"></span>y otr<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rto<span class=\"_ _1\"></span> pl<span class=\"_ _1\"></span>az<span class=\"_ _1\"></span>o a<span class=\"_ _1\"></span> lo<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>adm<span class=\"_ _8\"></span>inistr<span class=\"_ _1\"></span>ad<span class=\"_ _1\"></span>ore<span class=\"_ _1\"></span>s 1.573 1.490<span class=\"ls0\"> </span>Sal<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>ios <span class=\"_ _8\"></span>y otr<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ibu<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span>s a<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>rto<span class=\"_ _1\"></span> pl<span class=\"_ _1\"></span>az<span class=\"_ _1\"></span>o a<span class=\"_ _1\"></span>l p<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ire<span class=\"_ _1\"></span>ct<span class=\"_ _1\"></span>ivo<span class=\"_ _1\"></span> cl<span class=\"_ _1\"></span>av<span class=\"_ _1\"></span>e (M<span class=\"_ _1\"></span>iem<span class=\"_ _1\"></span>bro<span class=\"_ _1\"></span>s d<span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>a al<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>dir<span class=\"_ _1\"></span>ecci<span class=\"_ _1\"></span>\u00f3n<span class=\"_ _1\"></span> qu<span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>o s<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span> Ad<span class=\"_ _1\"></span>min<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span>dor<span class=\"_ _1\"></span>es)<span class=\"fs3\"> </span>1.015 865<span class=\"ls0\"> </span>2.58<span class=\"ls0\">8 </span>2.355<span class=\"ls0\"> </span>Se <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>etalla <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>continuaci\u00f3n <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>retribuci\u00f3n <span class=\"_ _16\"></span>deveng<span class=\"_ _0\"></span>ada <span class=\"_ _16\"></span>por <span class=\"_ _0\"></span>cad<span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>uno <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>los <span class=\"_ _0\"></span>miem<span class=\"_ _0\"></span>bros <span class=\"_ _16\"></span>del <span class=\"_ _0\"></span>Con<span class=\"_ _0\"></span>sejo de Administraci\u00f3n de la<span class=\"_ _0\"></span> Sociedad dominante<span class=\"_ _0\"></span>, por todos los concepto<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span> Retribuci\u00f3n por pertenencia al Consejo de la Sociedad dominante<span class=\"ffb\"> </span>Retribuci\u00f3n por pertenencia al Consejo de<span class=\"ls0\"> otras Sociedades del<span class=\"_ _1\"></span> </span>Grupo Retribuci\u00f3n por Alta Direcci\u00f3n<span class=\"ffb\"> </span>D. I\u00f1igo Echevarr<span class=\"_ _1\"></span>\u00eda Canales 60 - 4<span class=\"ls6\">30</span> D. N\u00e9stor Basterra<span class=\"_ _1\"></span> Larroude 79<span class=\"ls0\"> </span>- - D. Jes\u00fas Alberd<span class=\"_ _1\"></span>i Areizaga 88 - - D. I\u00f1aki Usand<span class=\"_ _1\"></span>izaga Aranzadi 78<span class=\"ls0\"> </span>- - D. Mart\u00edn Gonz<span class=\"_ _1\"></span>\u00e1lez del Valle<span class=\"_ _1\"></span> Ch\u00e1varri 78<span class=\"ls0\"> </span>- - D\u00f1a. Mar\u00eda Lu<span class=\"_ _1\"></span>isa Guibert Uc<span class=\"_ _1\"></span>\u00edn 78<span class=\"ls0\"> </span>- - D. Ferm\u00edn Urtas<span class=\"_ _1\"></span>un Erro 60 - 3<span class=\"ls6\">50</span> D. I\u00f1aki Mart\u00ednez<span class=\"_ _1\"></span> Pe\u00f1alba 104<span class=\"ls0\"> </span>- - D\u00f1a. Rosa M\u00aa S<span class=\"_ _1\"></span>\u00e1nz Garc\u00eda 84 - - D\u00f1a. Maria Jos\u00e9<span class=\"_ _1\"></span> Garc\u00eda Beato 84 - - El <span class=\"_ _27\"> </span>Grupo <span class=\"_ _35\"> </span>no <span class=\"_ _27\"> </span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _27\"> </span>con<span class=\"_ _0\"></span>tra\u00eddas, <span class=\"_ _27\"> </span>con <span class=\"_ _35\"> </span>miembro<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>antiguos<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>o <span class=\"_ _27\"> </span>actu<span class=\"_ _0\"></span>ales <span class=\"_ _35\"> </span>del <span class=\"_ _35\"> </span>Consejo <span class=\"_ _27\"> </span>d<span class=\"_ _0\"></span>e Administraci\u00f3n, obligacio<span class=\"_ _0\"></span>nes en materia de<span class=\"_ _0\"></span> pensiones.<span class=\"_ _0\"></span> No <span class=\"_ _4\"> </span>existe <span class=\"_ _4\"> </span>ning\u00fan<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>tipo <span class=\"_ _4\"> </span>de  garant\u00eda <span class=\"_ _4\"> </span>otorgada <span class=\"_ _4\"> </span>por<span class=\"_ _0\"></span>  el <span class=\"_ _4\"> </span>Grupo  en <span class=\"_ _4\"> </span>favor <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>miemb<span class=\"_ _0\"></span>ro <span class=\"_ _4\"> </span>alguno <span class=\"_ _4\"> </span>del<span class=\"_ _0\"></span> Consejo de Administr<span class=\"_ _0\"></span>aci\u00f3n<span class=\"_ _0\"></span><span class=\"fs1\">. </span>El <span class=\"_ _16\"></span>Consejo <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>Admin<span class=\"_ _0\"></span>istraci\u00f3n <span class=\"_ _16\"></span>y <span class=\"_ _16\"></span>los <span class=\"_ _16\"></span>miembros <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span>siderados <span class=\"_ _16\"></span>como <span class=\"_ _16\"></span>alta <span class=\"_ _16\"></span>direc<span class=\"_ _0\"></span>ci\u00f3n<span class=\"_ _16\"></span>, <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>etallados <span class=\"_ _16\"></span>en el <span class=\"_ _16\"></span>Informe <span class=\"_ _2\"></span>Anual <span class=\"_ _16\"></span>de <span class=\"_ _2\"></span>Gobierno <span class=\"_ _16\"></span>Corpo<span class=\"_ _0\"></span>rativo <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>2023, <span class=\"_ _2\"></span>no <span class=\"_ _16\"></span>han <span class=\"_ _2\"></span>recibido <span class=\"_ _16\"></span>a<span class=\"_ _0\"></span>cciones, <span class=\"_ _16\"></span>ni <span class=\"_ _2\"></span>opci\u00f3n <span class=\"_ _2\"></span>sobre acciones, ni anticipos, ni <span class=\"_ _0\"></span>cr\u00e9ditos durante el actu<span class=\"_ _0\"></span>al ejercicio, ni en <span class=\"_ _0\"></span>el ejercicio anterior.<span class=\"_ _16\"></span> La So<span class=\"_ _0\"></span>ciedad <span class=\"_ _16\"></span>Iberpapel <span class=\"_ _0\"></span>Gesti\u00f3n, <span class=\"_ _0\"></span>S. <span class=\"_ _0\"></span>A. <span class=\"_ _16\"></span>tiene <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>atada <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p\u00f3liza <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>seg<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Responsab<span class=\"_ _0\"></span>ilidad Civil <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>Administr<span class=\"_ _0\"></span>adores <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>Directiv<span class=\"_ _0\"></span>os, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _16\"></span>pagado <span class=\"_ _0\"></span>asciende <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span><span class=\"ls7\">29<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>(2022<span class=\"ls12\">: </span>27 miles de euros).<span class=\"_ _0\"></span><span class=\"ff2\"> </span><span class=\"ff2\"><span class=\"_ _1e\"> </span></span>b)<span class=\"ff2 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff3\">Situaciones de conflictos <span class=\"_ _0\"></span>de inter\u00e9s de los admin<span class=\"_ _0\"></span>istradores<span class=\"_ _0\"></span> </span></span>En <span class=\"_ _0\"></span>el deber <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>evitar situ<span class=\"_ _0\"></span>aciones <span class=\"_ _0\"></span>de conflict<span class=\"_ _0\"></span>o con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>inter\u00e9s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la Soci<span class=\"_ _0\"></span>edad<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>domin<span class=\"_ _0\"></span>ante, du<span class=\"_ _0\"></span>rante el <span class=\"_ _16\"></span>ejercicio <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>administradores <span class=\"_ _16\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _16\"></span>han<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>ocupado <span class=\"_ _2\"></span>cargos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _16\"></span>Consejo <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>A<span class=\"_ _0\"></span>dministraci\u00f3n <span class=\"_ _2\"></span>han cumplido <span class=\"_ _3\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>las <span class=\"_ _4\"> </span>obligaciones <span class=\"_ _3\"> </span>previst<span class=\"_ _0\"></span>as <span class=\"_ _3\"> </span>en <span class=\"_ _4\"> </span>el <span class=\"_ _3\"> </span>art\u00edc<span class=\"_ _0\"></span>ulo <span class=\"_ _3\"> </span>228 <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"> </span>texto<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>refundid<span class=\"_ _0\"></span>o <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"> </span>Ley <span class=\"_ _4\"> </span>de Sociedades  de  Capital.  Asimismo,  tanto  e<span class=\"_ _1\"></span>llos  como  las <span class=\"_ _4\"> </span>personas<span class=\"_ _0\"></span>  a <span class=\"_ _4\"> </span>ellos  vinculadas,  se  han abstenido <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>incurrir<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _16\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>supuestos <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>con<span class=\"_ _0\"></span>flicto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _2\"></span>pr<span class=\"_ _0\"></span>evistos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>art\u00edculo<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>22<span class=\"_ _0\"></span>9 <span class=\"_ _2\"></span>de dicha ley, excepto en los c<span class=\"_ _0\"></span>asos en que haya sido obt<span class=\"_ _0\"></span>enida la correspond<span class=\"_ _0\"></span>iente autorizaci\u00f3n.<span class=\"_ _16\"></span><span class=\"fs1\"> </span>c)<span class=\"ff2 ls0\"> <span class=\"_ _21\"> </span><span class=\"ff3\">Personal directivo<span class=\"_ _0\"></span> clave </span></span>El <span class=\"_ _16\"></span>personal<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>directivo<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>clav<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>est\u00e1 <span class=\"_ _2\"></span>compuesto<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>por <span class=\"_ _2\"></span>aquellas <span class=\"_ _2\"></span>personas <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>reportan <span class=\"_ _2\"></span>directamente al Presidente del Con<span class=\"_ _0\"></span>sejo de Admin<span class=\"_ _0\"></span>istraci\u00f3n.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "Medio ambiente Con relaci\u00f3n al Real Decreto 437/1998, de 20 de marzo, por el que se aprueban las normas de adaptaci\u00f3n del Plan General de Contabilidad a las empresas del sector el\u00e9ctrico, parcialmente aplicable a la filial Papelera Guipuzcoana de Zicu\u00f1aga, S.A.U. como productora de electricidad por su actividad de cogeneraci\u00f3n, y por lo que respecta a la informaci\u00f3n  a suministrar en la memoria  sobre  los  importes  involucrados  en  la  mencionada  actividad,  cabe  se\u00f1alar,  la actividad de producci\u00f3n de energ\u00eda el\u00e9ctrica comenz\u00f3 de una manera operativa en el mes de febrero de 1990. Los principales conceptos e importes involucrados en esta actividad durante el ejercicio 2023 y 2022 han sido los siguientes: 2023 2022 Balance Instalaciones t\u00e9cnicas 109.047 109.047 Amortizaci\u00f3n acumulada (56.340) (52.636) P\u00e9rdidas y ganancias Ingresos por ventas de electricidad de cogeneraci\u00f3n gas 38.014 37.002 Ingresos por ventas de electricidad de biomasa - 4.930 Amortizaci\u00f3n del inmovilizado material (3.704) (3.574) Mantenimiento (2.941) (2.555) Las  instalaciones  t\u00e9cnicas  se  corresponden  con  la  planta  de  cogeneraci\u00f3n  gas,  la  planta  de cogeneraci\u00f3n de biomasa, as\u00ed como la planta productora de fibra de celulosa.  Durante el ejercicio 2023 la filial Papelera Guipuzcoana de Zicu\u00f1aga, S. A. U (ver Anexo I) los gastos destinados a la protecci\u00f3n y mejora del medio ambiente, imputados directamente en la cuenta de p\u00e9rdidas y ganancias ascienden a 1.272 miles de euros (2022: 900 miles de euros). Las posibles contingencias, indemnizaciones y otros riesgos de car\u00e1cter medioambiental en las que  pudiera  incurrir  la  Sociedad  del  Grupo,  anteriormente  referida,  est\u00e1n  adecuadamente cubiertas con las p\u00f3lizas de seguro de responsabilidad civil que tiene suscritas. ",
   "dimensions": {
    "concept": "iberpapelgestionsa:RevelacionDeInformacionRelacionadaAlMedioAmbiente",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-49": {
   "value": "M<span class=\"_ _0\"></span>edio ambi<span class=\"_ _0\"></span>ente Con <span class=\"_ _16\"></span>relaci\u00f3n <span class=\"_ _16\"></span>al <span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>eal <span class=\"_ _16\"></span>Decreto <span class=\"_ _16\"></span>437/1998, <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>20 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _16\"></span>marzo, <span class=\"_ _16\"></span>por <span class=\"_ _16\"></span>el <span class=\"_ _0\"></span>que <span class=\"_ _16\"></span>se <span class=\"_ _16\"></span>aprueban <span class=\"_ _16\"></span>las <span class=\"_ _16\"></span>normas <span class=\"_ _16\"></span>de adaptaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Plan<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>General<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _16\"></span>Contabilidad <span class=\"_ _16\"></span>a <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>empres<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>del <span class=\"_ _16\"></span>sector <span class=\"_ _16\"></span>el\u00e9ctrico, <span class=\"_ _16\"></span>parcialmente aplicable <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>filial <span class=\"_ _16\"></span>Papelera <span class=\"_ _16\"></span>Guipuzcoana<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>de <span class=\"_ _0\"></span>Zi<span class=\"_ _0\"></span>cu\u00f1aga, <span class=\"_ _16\"></span>S.A.<span class=\"_ _0\"></span><span class=\"ls3e\">U.<span class=\"_ _0\"></span></span> <span class=\"_ _16\"></span>como <span class=\"_ _16\"></span>productor<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _16\"></span>electricidad por <span class=\"_ _3\"></span>su <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>ctividad <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>cogeneraci\u00f3n, <span class=\"_ _3\"></span>y <span class=\"_ _2\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>lo <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>respecta <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>inform<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _3\"> </span>a <span class=\"_ _3\"></span>suministrar <span class=\"_ _3\"></span>en <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a memoria <span class=\"_ _12\"> </span>sobre <span class=\"_ _12\"> </span>los <span class=\"_ _12\"> </span>imp<span class=\"_ _0\"></span>ortes <span class=\"_ _22\"> </span>invo<span class=\"_ _0\"></span>lucrados <span class=\"_ _12\"> </span>en <span class=\"_ _12\"> </span>la <span class=\"_ _12\"> </span>mencionada <span class=\"_ _12\"> </span>activid<span class=\"_ _0\"></span>ad, <span class=\"_ _22\"> </span>cabe <span class=\"_ _12\"> </span>s<span class=\"_ _0\"></span>e\u00f1alar<span class=\"_ _0\"></span>, <span class=\"_ _12\"> </span>l<span class=\"ls39\">a </span>actividad <span class=\"_ _2\"></span>de <span class=\"_ _16\"></span>p<span class=\"_ _0\"></span>roducci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>energ\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>el\u00e9ctrica <span class=\"_ _16\"></span>com<span class=\"_ _0\"></span>enz\u00f3 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>manera <span class=\"_ _2\"></span>operativa <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>mes <span class=\"_ _2\"></span>de febrero <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>1990. <span class=\"_ _16\"></span>Los <span class=\"_ _16\"></span>principales <span class=\"_ _16\"></span>conceptos <span class=\"_ _16\"></span>e <span class=\"_ _16\"></span>impo<span class=\"_ _0\"></span>rtes <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>volucrados <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>esta <span class=\"_ _16\"></span>actividad <span class=\"_ _16\"></span>durante el ejercicio 2023 <span class=\"ls12\">y </span>2022 h<span class=\"_ _0\"></span>an sido los siguient<span class=\"_ _0\"></span>es: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Balance Instalaciones t\u00e9<span class=\"_ _1\"></span>cnicas 109.047 109.047 Amortizaci\u00f3n<span class=\"_ _1\"></span> acumulada (56.340) (52.636) P\u00e9rdidas y gananc<span class=\"_ _1\"></span>ias Ingresos por vent<span class=\"_ _1\"></span>as de electr<span class=\"_ _1\"></span>icidad de cogener<span class=\"_ _1\"></span>aci\u00f3n gas 38<span class=\"lsa\">.0</span>14 37.002 Ingresos por vent<span class=\"_ _1\"></span>as de electr<span class=\"_ _1\"></span>icidad de biom<span class=\"_ _1\"></span>asa - 4.930 Amortizaci\u00f3n<span class=\"_ _1\"></span> del inmovilizado<span class=\"_ _1\"></span> material (3.704) (3.574) Mantenimiento<span class=\"_ _1\"></span><span class=\"sc1\"> </span>(2.941) (2.555) Las <span class=\"_ _4\"> </span>instalaciones <span class=\"_ _4\"> </span>t\u00e9cnicas <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>corresponden  con <span class=\"_ _3\"> </span>la  planta <span class=\"_ _3\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>cogeneraci\u00f3n <span class=\"_ _4\"> </span>gas, <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>planta <span class=\"_ _4\"> </span>de cogeneraci\u00f3n de biomas<span class=\"_ _0\"></span>a, as\u00ed como la planta prod<span class=\"_ _0\"></span>uctora de fibra de celulos<span class=\"_ _0\"></span>a. <span class=\"_ _0\"></span> Durante <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _3\"></span>2023 <span class=\"_ _2\"></span>la <span class=\"_ _16\"></span>filial<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Papelera <span class=\"_ _2\"></span>Guipuzc<span class=\"_ _0\"></span>oana <span class=\"_ _16\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Zicu\u00f1aga, <span class=\"_ _2\"></span>S. <span class=\"_ _2\"></span>A.<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>U <span class=\"_ _2\"></span>(ver <span class=\"_ _2\"></span>An<span class=\"_ _0\"></span>exo <span class=\"_ _16\"></span>I<span class=\"_ _0\"></span>) <span class=\"_ _2\"></span>los gastos <span class=\"_ _0\"></span>destinados <span class=\"_ _16\"></span>a l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>protecci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ejora <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>medi<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ambiente<span class=\"_ _0\"></span><span class=\"ls1a\">, <span class=\"_ _0\"></span></span>imputados <span class=\"_ _0\"></span>dir<span class=\"_ _0\"></span>ectamente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> cuenta de p\u00e9rdidas y<span class=\"_ _0\"></span> ganancias ascienden a <span class=\"_ _0\"></span>1.272<span class=\"_ _0\"></span> miles de euros<span class=\"_ _0\"></span> (2022<span class=\"ls12\">: </span>900 miles de euros).<span class=\"_ _0\"></span> Las posib<span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>contingencias, <span class=\"_ _0\"></span>indemnizacio<span class=\"_ _0\"></span>nes <span class=\"_ _0\"></span>y otros<span class=\"_ _0\"></span> riesgo<span class=\"_ _0\"></span>s de <span class=\"_ _0\"></span>car\u00e1cter<span class=\"_ _0\"></span> medio<span class=\"_ _0\"></span>ambiental <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>las que  pudiera <span class=\"_ _17\"> </span>incurrir <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>Sociedad <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>Grupo,  ante<span class=\"_ _0\"></span>riormente <span class=\"_ _17\"> </span>referida, <span class=\"_ _17\"> </span>est\u00e1n<span class=\"_ _0\"></span>  adecuadam<span class=\"_ _0\"></span>ente cubiertas con las p\u00f3l<span class=\"_ _0\"></span>izas de seguro de respon<span class=\"_ _0\"></span>sabilidad civil que ti<span class=\"_ _0\"></span>ene suscritas.<span class=\"_ _16\"></span> En el ejercic<span class=\"_ _1\"></span>io 2023, l<span class=\"_ _1\"></span>a cogeneraci\u00f3n de biom<span class=\"_ _1\"></span>asa ha estado <span class=\"_ _1\"></span>en autocons<span class=\"_ _1\"></span>umo. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-50": {
   "value": "Ot<span class=\"_ _0\"></span>ra inform<span class=\"_ _0\"></span>aci\u00f3n a)<span class=\"ff2 ls0\"> <span class=\"_ _25\"> </span><span class=\"ff3\">El <span class=\"_ _16\"></span>n\u00famero <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>edio <span class=\"_ _16\"></span>de <span class=\"_ _16\"></span>empleados <span class=\"_ _16\"></span>en <span class=\"_ _16\"></span>el <span class=\"_ _16\"></span>curso <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>ejercicio <span class=\"_ _16\"></span>distribuido<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _16\"></span>categor\u00edas <span class=\"_ _16\"></span>es <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> </span></span>siguiente: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Consejeros 2 2 Directivos 21<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>T\u00e9cnicos y adm<span class=\"_ _1\"></span>inistrativos 92<span class=\"ls0\"> </span>92<span class=\"ls0\"> </span>Operarios y espe<span class=\"_ _1\"></span>cialistas 180<span class=\"ls0\"> </span>177<span class=\"ls0\"> </span>29<span class=\"ls0\">5 </span>2<span class=\"ls6\">90</span> El  n\u00famero <span class=\"_ _4\"> </span>medio  de  personas  empleadas  en  el <span class=\"_ _4\"> </span>curso  del  e<span class=\"_ _1\"></span>jercicio <span class=\"_ _17\"> </span>202<span class=\"_ _0\"></span>3  por <span class=\"_ _4\"> </span>el  Grupo,  con discapacidad <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>econocida <span class=\"_ _0\"></span>asciende<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _16\"></span>7 p<span class=\"_ _0\"></span>ersonas <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>cuales <span class=\"_ _16\"></span>2 <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>t\u00e9<span class=\"_ _0\"></span>cnicos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>admi<span class=\"_ _0\"></span>nistrativos <span class=\"_ _0\"></span>y 5 operarios (2022<span class=\"_ _0\"></span>: 9 personas de los<span class=\"_ _0\"></span> cuales <span class=\"lse\">2 </span>eran of<span class=\"_ _0\"></span>iciales y 7 operarios).<span class=\"_ _0\"></span> b)<span class=\"ff2 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff3\">La distribuci\u00f3n por sexos<span class=\"_ _0\"></span> al cierre del ejercicio d<span class=\"_ _0\"></span>el personal del Grupo <span class=\"_ _0\"></span>es la siguiente:<span class=\"_ _16\"></span> </span></span>2023<span class=\"ls0\"> </span>Hombres Mujeres Total Consejero 2 - 2 Directivos 19 2 21 T\u00e9cnicos y adm<span class=\"_ _1\"></span>inistrativos 74 21 95 Operarios y espe<span class=\"_ _1\"></span>cialistas 175<span class=\"ls0\"> </span>1 176<span class=\"ls0\"> </span>27<span class=\"ls0\">0 </span>24<span class=\"ls0\"> </span>29<span class=\"ls0\">4 </span>2022<span class=\"ls0\"> </span>Hombres Mujeres Total Consejero 2 - 2 Directivos 18<span class=\"ls0\"> </span>1 19<span class=\"ls0\"> </span>T\u00e9cnicos y adm<span class=\"_ _1\"></span>inistrativos 73 20<span class=\"ls0\"> </span>93 Operarios y espe<span class=\"_ _1\"></span>cialistas 17<span class=\"ls0\">6 </span>2 17<span class=\"ls0\">8 </span>26<span class=\"ls0\">9 </span>23<span class=\"ls0\"> </span>29<span class=\"ls0\">2</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "c)<span class=\"ff2 ls0\"> <span class=\"_ _21\"> </span><span class=\"ff3\">Honorarios de auditor<span class=\"_ _0\"></span>es de cuentas y soci<span class=\"_ _0\"></span>edades de su grupo o vinc<span class=\"_ _0\"></span>uladas<span class=\"_ _0\"></span> </span></span>Los honorarios deveng<span class=\"_ _0\"></span>ados durante el ejercicio<span class=\"_ _0\"></span> se detalla<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>a continuaci\u00f3n:<span class=\"_ _0\"></span> Miles de euros <span class=\"ls6\">2023</span> Miles de euros <span class=\"ls6\">2022</span> PwC Auditores, S.L. Otras entidades de la red del auditor PwC Auditores, S.L. Otras entidades de la red del auditor Servicios de auditor\u00eda  168<span class=\"ls0\"> </span>- 166<span class=\"ls0\"> </span>- Otros servicios de auditor\u00eda     Servicios fiscale<span class=\"_ _1\"></span>s - 23<span class=\"ls0\"> </span>- 23<span class=\"ls0\"> </span>    Otros servicios:<span class=\"_ _1\"></span> - - - -         Revisi\u00f3n de l<span class=\"_ _1\"></span>a documentaci\u00f3n<span class=\"_ _1\"></span> de precios de transferencia<span class=\"_ _1\"></span>  - 5 - 4         Revisi\u00f3n de lo<span class=\"_ _1\"></span>s aspectos relevan<span class=\"_ _1\"></span>tes seg\u00fan GRI del informe anual<span class=\"_ _1\"></span> - - - -         Verificaci\u00f3n <span class=\"_ _1\"></span>del estado de informaci\u00f3n no financiera  60<span class=\"ls0\"> </span>- 58<span class=\"ff5 ls0\"> </span>-         Otros servi<span class=\"_ _1\"></span>cios de verificaci\u00f3n 15<span class=\"ls0\"> </span>- 4<span class=\"ff5\"> </span>- Total 243<span class=\"ls0\"> </span>28<span class=\"ls0\"> </span>228<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>Los <span class=\"_ _3\"></span>honorarios <span class=\"_ _3\"></span>correspondientes <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>servicios <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>auditor\u00eda <span class=\"_ _3\"></span>prestados <span class=\"_ _3\"> </span>por <span class=\"_ _3\"> </span>otras <span class=\"_ _3\"> </span>sociedades durante el 2023 han<span class=\"_ _0\"></span> ascendid<span class=\"_ _0\"></span>o a <span class=\"ls7\">17</span> miles de euros <span class=\"_ _0\"></span>(<span class=\"ls7\">2022<span class=\"_ _0\"></span><span class=\"ls26\">: <span class=\"lse\">18</span></span></span> miles de euros).<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-51": {
   "value": "A<span class=\"_ _0\"></span>contecimiento<span class=\"_ _0\"></span>s significativ<span class=\"_ _0\"></span>os posterior<span class=\"_ _0\"></span>es al cierr<span class=\"_ _0\"></span>e. A <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>fecha <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>formula<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>pres<span class=\"_ _0\"></span>entes  c<span class=\"_ _0\"></span>uentas <span class=\"_ _17\"> </span>anuales <span class=\"_ _17\"> </span>no <span class=\"_ _17\"> </span>se<span class=\"_ _0\"></span>  h<span class=\"_ _0\"></span>an <span class=\"_ _17\"> </span>producido <span class=\"_ _17\"> </span>hechos posteriores que incid<span class=\"_ _0\"></span>an significativament<span class=\"_ _0\"></span>e en las mismas.<span class=\"_ _16\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "ANEXO I  (Soci<span class=\"_ _0\"></span>edades Dependient<span class=\"_ _0\"></span>es incluidas<span class=\"_ _0\"></span> en el Per\u00edmetro d<span class=\"_ _0\"></span>e Consolid<span class=\"_ _0\"></span>aci\u00f3n)<span class=\"_ _0\"></span> Denominaci\u00f3n Social Domicilio Participaci\u00f3n Sociedad Titular de la Participaci\u00f3n Supuesto por el que consolida Actividad Auditor Coste en Mls. Euro  % Sobre Nominal Directa % Sobre Nominal Indirecta Papelera Guipuzcoana de Zicu\u00f1aga, S.A.U. B\u00ba de Zicu\u00f1aga, S/N Hernani (Espa\u00f1a) 41.516 100<span class=\"ls0\"> </span>Iberpapel Gesti\u00f3n, S.A. a 1 A Distribuidora Papelera, S.A.U. C/ Vel\u00e1zquez, 105 Madrid (Espa\u00f1a) 22<span class=\"ls0\">2 </span>100<span class=\"ls0\"> </span>Iberpapel Gesti\u00f3n, S.A. a 2 A Moliner, Dom\u00ednguez y Cia., S.A.U. C/Francesc Layret,52 3\u00ba 1\u00aa Badalona (Espa\u00f1a) 60<span class=\"ls0\"> </span>100<span class=\"ls0\"> </span>Iberpapel Gesti\u00f3n, S.A. a 2 A Ibereucaliptos, S.A.U. C/ Real, 14. La Palma del Condado (Espa\u00f1a) 3.993 100<span class=\"ls0\"> </span>Iberpapel Gesti\u00f3n, S.A. a 3 A Central de Suministros de Artes Gr\u00e1ficas Papel, S.A.U. C/ Vel\u00e1zquez, 105 Madrid (Espa\u00f1a) 60<span class=\"ls0\"> </span>100<span class=\"ls0\"> </span>Iberpapel Gesti\u00f3n, S.A. a 2 A Iberbarna Papel, S.A.U. C/Francesc Layret,52 3\u00ba 1\u00aa Badalona (Espa\u00f1a) 460<span class=\"ls0\"> </span>100<span class=\"ls0\"> </span>Iberpapel Gesti\u00f3n, S.A. a 2 A Zicupap, S.A.U. Avda. Sancho el Sabio, 2-<span class=\"_ _3c\"> </span>1\u00ba. San Sebasti\u00e1n (Espa\u00f1a) 60<span class=\"ls0\"> </span>100<span class=\"ls0\"> </span>Iberpapel Gesti\u00f3n, S.A. a 4 A Iberpapel On Line, S.L.U. Avda. Sancho el Sabio, 2-<span class=\"_ _3c\"> </span>1\u00ba. San Sebasti\u00e1n (Espa\u00f1a) 6 100<span class=\"ls0\"> </span>Iberpapel Gesti\u00f3n, S.A. a 2 A Copaimex, S.A.U. Avda. Sancho el Sabio, 2-<span class=\"_ _3c\"> </span>1\u00ba. San Sebasti\u00e1n (Espa\u00f1a) 475<span class=\"fc6 ls0\"> </span>100<span class=\"ls0\"> </span>Papelera Guipuzcoana de Zicu\u00f1aga, S.A.U. a 4 A Iberpapel Argentina, S.A. C/ General Urquiza, 137. Col\u00f3n (Argentina) 4.652 100<span class=\"ls0\"> </span>Ibereucaliptos, S.A.U. Iberbarna Papel, S.A.U a 3 B Forestal Los Gurises Entrerrianos, S.A. C/ General Urquiza, 137. Col\u00f3n (Argentina) 1.388 100<span class=\"ls0\"> </span>Ibereucaliptos, S.A.U. Iberbarna Papel, S.A.U a 3 B Forestal Santa Mar\u00eda, S.A. C/ General Urquiza, 137. Col\u00f3n (Argentina) 1.351 100<span class=\"ls0\"> </span>Ibereucaliptos, S.A.U. Iberbarna Papel, S.A.U a 3 B Forestal Loma Alta, S.A. C/ General Urquiza, 137. Col\u00f3n (Argentina) 2.497 100<span class=\"ls0\"> </span>Ibereucaliptos, S.A.U. Iberbarna Papel, S.A.U a 3 B Forestal Vonger, S.A. C/ General Urquiza, 137. Col\u00f3n (Argentina) 611<span class=\"ls0\"> </span>100<span class=\"ls0\"> </span>Ibereucaliptos, S.A.U. Iberbarna Papel, S.A.U a 3 B Los Eucaliptus, S.A. Paraje Constancia Padrones, N.\u00ba 22-<span class=\"ls4d\">2982</span>- <span class=\"ls4e\">y </span>9370 Paysand\u00fa. (Uruguay) 2.313 100<span class=\"ls0\"> </span>Ibereucaliptos, S.A.U. a 6 B Samakil, S.A. Circunvalaci\u00f3n Dr. Enrique Tarigo, 1335 oficina 1101 Montevideo (Uruguay) 14<span class=\"ls0\"> </span>100<span class=\"ls0\"> </span>Ibereucaliptos, S.A.U. a 5 B ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-52": {
   "value": "ANEXO I  (Sociedades Dependientes incluidas en el Per\u00edmetro de Consolidaci\u00f3n) Denominaci\u00f3n Social Domicilio Participaci\u00f3n Sociedad Titular de la Participaci\u00f3n Supuesto por el que consolida Actividad Auditor Coste en Mls. Euro  % Sobre Nominal Directa % Sobre Nominal Indirecta Papelera Guipuzcoana de Zicu\u00f1aga, S.A.U. B\u00ba de Zicu\u00f1aga, S/N Hernani (Espa\u00f1a) 41.516 100 Iberpapel Gesti\u00f3n, S.A. a 1 A Distribuidora Papelera, S.A.U. C/ Vel\u00e1zquez, 105 Madrid (Espa\u00f1a) 222 100 Iberpapel Gesti\u00f3n, S.A. a 2 A Moliner, Dom\u00ednguez y Cia., S.A.U. C/Francesc Layret,52 3\u00ba 1\u00aa Badalona (Espa\u00f1a) 60 100 Iberpapel Gesti\u00f3n, S.A. a 2 A Ibereucaliptos, S.A.U. C/ Real, 14. La Palma del Condado (Espa\u00f1a) 3.993 100 Iberpapel Gesti\u00f3n, S.A. a 3 A Central de Suministros de Artes Gr\u00e1ficas Papel, S.A.U. C/ Vel\u00e1zquez, 105 Madrid (Espa\u00f1a) 60 100 Iberpapel Gesti\u00f3n, S.A. a 2 A Iberbarna Papel, S.A.U. C/Francesc Layret,52 3\u00ba 1\u00aa Badalona (Espa\u00f1a) 460 100 Iberpapel Gesti\u00f3n, S.A. a 2 A Zicupap, S.A.U. Avda. Sancho el Sabio, 2- 1\u00ba. San Sebasti\u00e1n (Espa\u00f1a) 60 100 Iberpapel Gesti\u00f3n, S.A. a 4 A Iberpapel On Line, S.L.U. Avda. Sancho el Sabio, 2- 1\u00ba. San Sebasti\u00e1n (Espa\u00f1a) 6 100 Iberpapel Gesti\u00f3n, S.A. a 2 A Copaimex, S.A.U. Avda. Sancho el Sabio, 2- 1\u00ba. San Sebasti\u00e1n (Espa\u00f1a) 475 100 Papelera Guipuzcoana de Zicu\u00f1aga, S.A.U. a 4 A Iberpapel Argentina, S.A. C/ General Urquiza, 137. Col\u00f3n (Argentina) 4.652 100 Ibereucaliptos, S.A.U. Iberbarna Papel, S.A.U a 3 B Forestal Los Gurises Entrerrianos, S.A. C/ General Urquiza, 137. Col\u00f3n (Argentina) 1.388 100 Ibereucaliptos, S.A.U. Iberbarna Papel, S.A.U a 3 B Forestal Santa Mar\u00eda, S.A. C/ General Urquiza, 137. Col\u00f3n (Argentina) 1.351 100 Ibereucaliptos, S.A.U. Iberbarna Papel, S.A.U a 3 B Forestal Loma Alta, S.A. C/ General Urquiza, 137. Col\u00f3n (Argentina) 2.497 100 Ibereucaliptos, S.A.U. Iberbarna Papel, S.A.U a 3 B Forestal Vonger, S.A. C/ General Urquiza, 137. Col\u00f3n (Argentina) 611 100 Ibereucaliptos, S.A.U. Iberbarna Papel, S.A.U a 3 B Los Eucaliptus, S.A. Paraje Constancia Padrones, N.\u00ba 22-2982- y 9370 Paysand\u00fa. (Uruguay) 2.313 100 Ibereucaliptos, S.A.U. a 6 B Samakil, S.A. Circunvalaci\u00f3n Dr. Enrique Tarigo, 1335 oficina 1101 Montevideo (Uruguay) 14 100 Ibereucaliptos, S.A.U. a 5 B Notas: Supuesto por el que consolida: Los supuestos contemplados en el art\u00edculo 42 del C\u00f3digo de Comercio son: a)  Que la sociedad dominante posea la mayor\u00eda de los derechos de voto. b)  Que la sociedad dominante tenga la facultad de nombrar o destituir a la mayor\u00eda de los miembros del \u00f3rgano de administraci\u00f3n. c)  Que la sociedad dominante pueda disponer, en virtud de acuerdos celebrados con otros socios, de la mayor\u00eda de los derechos de voto. d)  Que la sociedad dominante haya nombrado exclusivamente con sus votos la mayor\u00eda de los miembros del \u00f3rgano de administraci\u00f3n, que desempe\u00f1en su cargo en el momento en que deban  formularse  las  cuentas  consolidadas  y  durante  los  dos  ejercicios  inmediatamente anteriores. A estos efectos, a los derechos de voto de la entidad dominante se a\u00f1adir\u00e1n los  que posea a trav\u00e9s  de  otras  sociedades  dependientes  o  a  trav\u00e9s  de  personas  que  act\u00faen  en  su  propio nombre, pero por cuenta de la entidad dominante o de otras dependientes, o aquellos de los que disponga concertadamente con cualquier otra persona. Se presumir\u00e1 igualmente que existe unidad de decisi\u00f3n cuando, por cualesquiera otros medios, una o varias sociedades se hallen bajo direcci\u00f3n \u00fanica. En particular, cuando la mayor\u00eda de los miembros del \u00f3rgano de administraci\u00f3n de la sociedad dominada sean miembros del \u00f3rgano de administraci\u00f3n o altos directivos de la Sociedad dominante o de otra dominada por \u00e9sta. Salvo indicaci\u00f3n en sentido contrario, la fecha de cierre de las \u00faltimas cuentas anuales es 31 de diciembre de 2023. Actividad: 1)  Fabricaci\u00f3n, transformaci\u00f3n y comercializaci\u00f3n de papel y comercializaci\u00f3n energ\u00eda. 2)  Comercializadora mayorista de papel. 3)  Repoblaci\u00f3n y aprovechamiento forestal. 4)  Promoci\u00f3n de exportaciones de papel. 5)  Comercializadora de madera. 6)  Dep\u00f3sito y Almacenaje.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800RG37G8456RGX60",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  }
 }
}